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In forceCredit institutions: financial statements (EU, EBA)Last checked 13 November 2026

Financial reporting (FINREP9)

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

Financial information (balance sheet, income statement and supporting tables) that credit institutions report to the authorities under CRR article 99(2), using terms aligned with the applicable IFRS. Source

The facts

Who files
Institutions with securities listed on a regulated market that prepare consolidated accounts, and credit institutions without listed securities that prepare consolidated accounts under IFRS (Regulation (EC) No 1606/2002 article 6(2)), on a consolidated (banking group) basis. Banks that do not report consolidated capital adequacy do not report FINREP. Source
How often
Quarterly; some tables only half-yearly or annually. Source
Deadline
Around the 11th of the second month after quarter end: 12 May, 11 August, 11 November, 11 February. Source
Format
xBRL-CSV, XBRL-XML. Filed through e-Reg, Finanstilsynet's reporting portal rolled out during 2026, as an XBRL-CSV zip file from reference date 31 March 2026. Before that, filed as XBRL-XML through Altinn KRT forms, which are no longer available for new periods; corrections to periods before 2026 Q1 use form KRT-3090 in Altinn instead. A transitional IFRS 18 FINREP module is available from Q1 2027; firms using current FINREP file through FINREP9 and must tell Finanstilsynet via e-Reg if they intend to keep doing so during the transition. 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
Credit institutions: financial statements (EU, EBA)

Templates (0)

The library lists no templates for this return.

EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/finrep9 (docs/eba/finrep9.md). Norwegian firms use the EBA's templates and taxonomy. 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: EBA validation rules and filing rules, as applied by e-Reg.

How they were counted

Not counted here: the EBA's validation rules apply (see eba/finrep9).

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

Public data

No published data from this return was found. No data from this return published by Finanstilsynet was found on the pages checked. Source

Official documents (2)

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.

  • Bankar (rapportering)

    List of returns · HTML

  • CRR Teknisk losning

    Guidance · HTML

    Finanstilsynet's own XBRL filing manuals for CRD/CRR reporting, EUCLID (Finanstilsynet forwards all CRD/CRR data to the EBA), and the move to XBRL-CSV and e-Reg from reference date 2026-03-31.

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.