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In forceListed issuers: financial reporting (EU, ESMA)Last checked 13 November 2026

Annual financial report in ESEF format

A regulatory return listed by the Finanstilsynet (Financial Supervisory Authority of Norway), Norway.

Issuers of transferable securities admitted to trading on a regulated market with Norway as home state must publish and store periodic financial reports. The full annual financial report must be prepared in XHTML, and IFRS consolidated statements must be tagged to the European Single Electronic Format (ESEF) taxonomy that ESMA publishes and updates yearly (income statement, balance sheet, cash flow statement and statement of changes in equity from the 2021 financial year; notes from the 2022 financial year). Source

The facts

Who files
Issuers of transferable securities admitted to trading on a regulated market (Oslo Bors/Euronext Expand) with Norway as home state. Source
How often
Annual financial reports and half-yearly reports. Source
Deadline
Not stated as a specific day count on the page read; set by the Securities Trading Act section 5-12 and the Securities Trading Regulations sections 5-9 and 5-13, which were not read (hosted on lovdata.no, a different host whose robots.txt disallows automated access). Source
Format
iXBRL. The annual report is prepared in XHTML; IFRS consolidated statements are tagged to the ESMA ESEF taxonomy (inline XBRL). Reports are filed by sending them electronically to Oslo Bors' NewsWeb, Norway's officially appointed storage mechanism (OAM); posting a link to another website is not sufficient. Source
How it is filed
Filing routes recorded for the Finanstilsynet: e-Reg (e-Regulatory); Altinn; Transaction Reporting System (TRS). See how firms file with the Finanstilsynet.
Status
In force
Legal basis
Group
Listed issuers: financial reporting (EU, ESMA)

Templates (0)

The library lists no templates for this return.

EU return: the ESEF taxonomy is defined and published by ESMA and updated annually; no library ESMA entry exists yet for ESEF, so it is described here from Finanstilsynet's own page. Source

Validation rules

The Finanstilsynet publishes the checks it runs on this return. They could not be counted from the published material. Software can run them exactly as published. Source

How they are written: ESMA ESEF taxonomy and XBRL validation rules.

Finanstilsynet expects issuers to use the most up to date version of the taxonomy.

How they were counted

Not counted here: ESMA's ESEF Reporting Manual and taxonomy validations apply.

Counts are in the Finanstilsynet's own unit, so they are not comparable with other regulators' counts.

Public data

Each firm publishes its own, on its website; the regulator does not collect it into one dataset. Stored and made public via NewsWeb, Oslo Bors' officially appointed storage mechanism; Finanstilsynet's page names NewsWeb (newsweb.oslobors.no) but that site was not requested in this session (a different host, not cleared for this file). Source

  • ESEF annual financial reports on NewsWeb

    Firm by firm · iXBRL (XHTML tagged to the ESEF taxonomy)

    Annual (and half-yearly) financial reports of issuers with Norway as home state are stored and made public on NewsWeb, Oslo Bors' officially appointed storage mechanism (OAM). NewsWeb (newsweb.oslobors.no) is a different host from the ones cleared for this file and was not requested in this session, so its structure, licence and dataset formats are not recorded here. Source

Official documents (1)

The Finanstilsynet's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see Finanstilsynet's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Last checked 13 November 2026.