Identical letter to all companies on Oslo Børs regarding deficiencies in ESEF reporting
Published: 29 September 2022
Finanstilsynet has sent a general and identical letter to all companies listed on the regulated market on Oslo Børs concerning the results of a review related to the common electronic reporting format (ESEF) and the disclosure and storage of annual reports and audit reports for 2021.
Finanstilsynet has reviewed the companies' financial reporting and has observed deficiencies in reporting in accordance with ESEF and in the publication and storage of annual reports and audit reports.
Finanstilsynet expects the companies to comply with the ESEF requirements and the requirements for publication and storage of annual reports and that the companies that did not comply with the requirements in their 2021 annual report, will subsequently ensure that any deficiencies are corrected.
Finanstilsynet has received feedback from some companies stating that it was not clearly communicated that this was an identical letter to all companies. There were also certain technical challenges in connection with the dispatch of the letters, resulting in the incorrect addressee in the attached English version of the letter. Finanstilsynet apologises for any ambiguity this may have caused.