Reporting from entities subject to financial reporting oversight (KRT-1003)

Issuers of bonds with a nominal value of at least 100 000 euro or equivalent amount in another currency, and that have Norway as their home state shall not complete the KRT-1003 reporting.

Companies that have been delisted after the end of the year can apply for an exemption from KRT-1003 reporting by contacting Finanstilsynet by email:

• krt1003-rapportering@finanstilsynet.no

Deadline for reporting

The estimated date for publication of KRT-1003 in Altinn is 10 March 2026. The reporting deadline is 12 May 2026.

Data from KRT-1003 reporting forms the basis for Finanstilsynet's risk-based selection of entities for control of financial reporting, and it is therefore important that all entities comply with the reporting deadline.

Finanstilsynet would like to emphasise that it is of great importance that entities answer the questions thoroughly and accurately.

Guidance for KRT-1003 reporting

The guidance contains all the questions and answer options that will be contained in this year's KRT-1003. Guidance notes and explanations for questions are included where relevant. Finanstilsynet reserves the right to make minor changes to the form prior to publication in Altinn.

Entities are encouraged to read through the guidance as early as possible to ensure that sufficient time and resources are set aside to answer the form.

Please refer to KRT-1003 guidance here:

• Guidance for reporting from entities subject to financial reporting oversight (KRT-1003)