The Financial Supervisory Authority of Norway has amended the securities regulation to specify the electronic reporting format that listed companies must use when preparing annual reports. The change brings Commission Regulation (EU) 2026/283 into Norwegian law, updating the rules on the electronic reporting format for issuers' annual financial reports. The EEA Committee decided on 5 June 2026 to incorporate the regulation into Annex IX of the EEA Agreement. The measure amends Commission Regulation 2019/815, which sets the electronic reporting format issuers must use when filing annual reports under Section 5-5(9) of the Securities Trading Act. Companies must apply the amending regulation to annual reports covering financial years beginning on or after 1 January 2026. Earlier application is permitted.
Norwegian Finanstilsynet2026-06-12
Financial Supervisory Authority of Norway incorporates EU electronic annual reporting format amendments for financial years from 1 January 2026
The Financial Supervisory Authority of Norway has amended the securities regulation to bring Commission Regulation (EU) 2026/283 into Norwegian law. The change updates the electronic reporting format for listed issuers' annual reports and applies to financial years beginning on or after 1 January 2026. Earlier application is allowed.