KRT-1003 Reporting for Oslo Stock Exchange Entities

Finanstilsynet NO News

Published February 25th, 2026

Detected March 18th, 2026

Summary

Finanstilsynet (Norway's Financial Supervisory Authority) has published guidance for the KRT-1003 reporting form, applicable to entities listed on the Oslo Stock Exchange. The reporting deadline is May 12, 2026, and accurate completion is crucial for the authority's financial reporting oversight.

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What changed

Finanstilsynet has issued guidance for the KRT-1003 reporting form, which is mandatory for entities listed on the Oslo Stock Exchange (Oslo Børs/Euronext Expand) that issue shares, and bonds with a nominal value below 100,000 euro, and have Norway as their home state as of December 31, 2025. Issuers of bonds with a nominal value of 100,000 euro or more are exempt. Companies delisted after year-end can apply for an exemption.

The reporting deadline is May 12, 2026, with the form expected to be available in Altinn by March 10, 2026. Finanstilsynet emphasizes the importance of thorough and accurate responses, as this data informs their risk-based selection for financial reporting controls. Entities are strongly encouraged to review the provided guidance early to allocate sufficient time and resources for completion.

What to do next

Review the KRT-1003 guidance document provided by Finanstilsynet.
Ensure all reporting requirements for the KRT-1003 form are understood and resources are allocated.
Complete and submit the KRT-1003 reporting form by the May 12, 2026 deadline.

Source document (simplified)

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

News

Published: 25 February 2026 The KRT-1003 form shall be completed by entities listed on the Oslo Stock Exchange (Oslo Børs/Euronext Expand) that issue shares, and bonds with a nominal value of less than 100 000 euro or equivalent amount in another currency, that have Norway as their home state, and that are listed at 31 December 2025.

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: