The Norwegian Financial Supervisory Authority has published guidance and set the scope and reporting timetable for KRT-1003 self-reporting by issuers listed on Oslo Børs/Euronext Expand with Norway as their home state, based on listings as at 31 December 2025. The authority expects KRT-1003 to be made available via Altinn on 10 March 2026, with a reporting deadline of 12 May 2026. KRT-1003 must be completed by share issuers and by bond issuers with denominations below EUR 100,000 (or the equivalent in another currency). Bond issuers with denominations of at least EUR 100,000 (or equivalent) are exempt from KRT-1003 reporting. Issuers that are delisted after the end of the calendar year may apply for an exemption from the reporting obligation. Finanstilsynet uses KRT-1003 data for risk-based selection of firms for financial reporting controls and stresses the importance of meeting the deadline and answering thoroughly and accurately. The guidance sets out the questions and response options expected in the year’s KRT-1003 and notes that minor changes may be made when the form is published in Altinn.
Norwegian Finanstilsynet 2026-02-25
Norwegian Financial Supervisory Authority issues KRT-1003 self-reporting guidance for Oslo Børs and Euronext Expand issuers with 12 May 2026 deadline
The Norwegian Financial Supervisory Authority issued guidance on KRT-1003 self-reporting for issuers listed on Oslo Børs/Euronext Expand, detailing the scope and reporting timetable. Share and bond issuers with denominations below EUR 100,000 must complete KRT-1003, while those with higher denominations are exempt. The data collected will aid in risk-based selection for financial reporting controls, emphasizing accuracy and adherence to deadlines.