Finanstilsynet identified deficiencies in listed companies’ 2026 half-yearly financial reports
News
Finanstilsynet has reviewed whether the 2026 half-yearly financial reports of listed companies complied with the applicable form and content requirements. The review identified several types of deficiencies: half-yearly financial reports lacked a responsibility statement, an interim management report, or information on whether the report had been audited or reviewed by an auditor.
Finanstilsynet has contacted the companies concerned. Those requested to disclose the identified deficiencies have now done so. Companies that published the responsibility statement or the interim management report as separate documents were requested, from next year onwards, to present the documents as separate sections of the half-yearly financial report.
Regulatory framework for half-yearly financial reports
The requirements for half-yearly financial reports are set out in the Securities Trading Act and the Securities Trading Regulations.
- A half-yearly financial report must contain a condensed set of financial statements, an interim management report and a statement by the persons responsible for those documents. For Norwegian issuers, the responsible persons are the board of directors and the chief executive officer.
- If the half-yearly financial statements have been audited or reviewed by an auditor, the auditor’s report or review report must be included in the half-yearly financial report. If the half-yearly financial statements have neither been audited nor reviewed by an auditor, this must be stated clearly in the half-yearly financial report.
Deficiencies identified
The review identified the following deficiencies:
- 15 half-yearly financial reports lacked a responsibility statement
- 1 half-yearly financial report lacked an interim management report
- 2 companies published the responsibility statement as a separate document from the half-yearly financial report
- 1 company published the interim management report as a separate document from the half-yearly financial report
- 1 company published a responsibility statement issued by the board of directors, but not by the chief executive officer
- 19 half-yearly financial reports did not state whether the half-yearly financial statements had been audited or reviewed by an auditor
Companies requested to disclose the identified deficiencies
| 1 half-yearly financial report lacked an interim management report |
|---|
| Hunter Group ASA |
| 15 half-yearly financial reports lacked a responsibility statement |
| BEWi ASA |
| Elkem ASA |
| Melhus Sparebank |
| MPC Container Ships ASA |
| Multiconsult ASA |
| Observe Medical ASA |
| Otovo ASA |
| Questerre Energy Corporation |
| SFL Corporation Ltd. |
| Smartoptics Group ASA |
| SoftwareOne Holding AG |
| VIEW Group AS |
| Cavendish Hydrogen ASA |
| Itera ASA |
| Paratus Energy Services Ltd. |