Interim balance sheet (RR-0200)

You report when transactions are to be carried out on the basis of an interim balance sheet.

Such transactions are:

• Agreements with shareholder's related parties pursuant to section 3-8 of the Limited Liability Companies Act og section 3-8 of the Public Limited Liability Companies Act.
• Distribution of extraordinary dividends pursuant to section 8-2 a of the Limited Liability Companies Act og section 8-2 a of the Public Limited Liability Companies Act.
• Credit, etc. to the shareholders and employees' representatives pursuant to sections 8-7 of the Limited Liability Companies Act og sections 8-9 of the Limited Liability Companies Act, og sections 8-7 of the Public Limited Liability Companies Act og sections 8-9 of the Public Limited Liability Companies Act.
• Company funded share acquisitions pursuant to section 8-10 of the Limited Liability Companies Act og section 8-10 of the Public Limited Liability Companies Act.
• Acquisition of own shares pursuant to section 9-3 of the Limited Liability Companies Act og section 9-3 of the Public Limited Liability Companies Act.
• Capital increase through bonus issue pursuant to section 10-20 of the Limited Liability Companies Act og section 10-20 of the Public Limited Liability Companies Act.
• Capital reduction pursuant to section 12-2 of the Limited Liability Companies Act og section 12-2 of the Public Limited Liability Companies Act.
• Merger decision pursuant to chapter 13 of the Public Limited liability Companies Act.

Limited companies and public limited companies that are going to carry out transactions being made on the basis of interim balance sheet.

In order to be able to complete and submit this form, you need to have the Altinn role Accountant with signing rights, Accountant without signing rights, Responsible auditor, Auditor's rights, accouting employee or Reporter/sender.

If you lack these roles, please have someone give them to you. Please observe our help pages regarding roles and rights.

In the form for interim balance sheet you fill out:

• Balance sheet date.
• Whether the company has decided not to audit the interim balance sheet.
• Whether the accounting rules for small businesses have been met .
• What rules have been used upon the preparation of the interim balance sheet for the company.
• Date of the adoption of the interim balance sheet.
• Name of the representative confirming that the interim balance sheet has been adopted by the general meeting.
• It is also possible to enter up to 10 e-mail addresses to be notified when the interim balance sheet has been processed. Notice will also be sent to the notification addresses registered in Altinn.

The interim balance sheet, note disclosures and any auditor's report should be added as file attachments. You add file attachments from the sheet tab "Overview – forms and attachments".

When the Register of Business Enterprises receives notifications about transactions carried out on the basis of a interim balance sheet, they check the registered information about the interim balance sheet with the Register of Company Accounts.

Accounting rules and language

The interim balance sheet must be prepared according to the same accounting language and have the same accounting principles that were used for the last annual accounts.

Changes in principle that the company wants to make in the next annual accounts, can be carried out in the interim balance sheet, but must then be explained in the notes according to common rules for note disclosures about changes in principle in the applied accounting framework.

File attachments

You must include the interim balance sheet, the notes and audit report if any as file attachments. Documents can also be attached as text files (e.g. Word). Security is ensured by the sender having the role/right to submit the interim balance sheet via Altinn, and by verifying that the submitted interim balance sheet have been adopted by a competent body. For this reason, it is not a requirement that the interim balance sheet etc. submitted to the Register of Company Accounts must be signed.

If an exemption from the requirement that the annual accounts and the interim balance sheet must be written in Norwegian has been granted (Section 3-4 third paragraph of the Accounting Act), the exemption shall be attached. The Directorate of Taxes grants exemptions from this requirements.

Only documents that are relevant to the interim balance sheet shall be attached to the annual accounts. Other enquiries can be made by email to firmapost@brreg.no. The interim balance sheet and attached documents will be made public.

In order for the Register of Company Accounts to be able to process the file attachment, the file type should be one of the following:

The list is not exhaustive 

However, there are cases where the documents will be unavailable to the Register of Company Accounts:

1. Documents where the file type is not specified in the name.
2. If an image is copied to a Word document, the image can become wider than the margins, which will lead to the document being incomplete. You must therefore enclose the scanned document as a file attachment.
3. If the sender has defined a print area that does not include all the text in an Excel document, only the selected print area will be visible when we check the file.

If you use documents of the file types Page and Numbers, they must be saved as a Word/Excel, RTF or PDF file before they are submitted. Alternatively, you can scan the documents and attach the scans. 

Acknowledgement

When you submit the interim balance sheet to the Register of Company Accounts via Altinn, you will receive an electronic message stating that the accounts have been received and whether they have been approved or refused. You can read this message under 'For processing by me' in 'My message box'. You can also archive the message. When you open the message, the decision will be available in PDF format. The Register of Company Accounts will notify you by email once the case processing is completed.