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

All issuers are to report KRT-1003 electronically through Altinn.no. The form KRT-1003 shall be completed by all entities listed on the Oslo Stock Exchange that issue shares, bonds and/or equity certificates, and that have Norway as their home state.

Issuers that are not incorporated in Norway will therefore have to register a user in Altinn. Once a new user has been created, the username and LEI (Legal Entity Identifier) must be sent to KRT1003-rapportering@finanstilsynet.no. This information must be submitted to Finanstilsynet no later than 7 March 2023.

Mandatory reporting

Reporting of the KRT-1003 is mandatory for all entities at Oslo Børs that issue transferable securities (shares, equity certificates or bonds) and that have Norway as their home state. Finanstilsynet may order compliance with this mandatory self-reporting obligation and may impose a cumulative fine that runs for each day that passes after the expiry of the deadline., cf. the Securities Trading Act § 19-10 (1).

NOTE: The username on Altinn.no should be a generic email address. Individual usernames will not be accepted by Finanstilsynet.

• Guide: How to create a user in Altinn.no
• Guide: How to log in to Altinn.no

Exemption from reporting deadline
For issuers with fiscal year ending 31 December 2022, the deadline for filing KRT-1003 is 10 May 2023. Issuers whose securities were delisted after December 31, 2022, can apply for exemption from the reporting obligation. Issuers with deviating fiscal year should contact Finanstilsynet for clarification of the time schedule for filing KRT-1003.

Guidance for KRT-1003
The guide below contains all questions and answers included in KRT-1003. Help text and explanations to the questions are provided. To make it easier for companies to delegate tasks and responsibilities related to the form, the guide is published in both PDF and Excel.