Submission of interim balance sheet
Last updated: 29 February 2024.
You must submit an interim balance sheet to the Register of Company Accounts when the company makes certain decisions.
You can find more about how to submit an interim balance sheet on the information page in Altinn.
When you report decisions to the Register of Business Enterprises, you must state whether this is based upon annual accounts or interim balance sheets. This applies to:
- capital increase upon bonus issue
- capital reduction
You must also state the date for the adoption of the annual accounts or the interim balance sheet.
Limited companies that have waived audit are exempt from the requirement to audit interim balance sheets.
Merger/demerger
If you report a merger or demerger in accordance with the Public Limited Liability Companies Act, and it is based on an interim balance sheet, this must be stated. Then you must state the date for determining the interim balance sheet as well.