Version 19 - February 2026 (template release)

Grid – Opsjoner The data type for E2 prior period has been changed from currency to number for the Antall column. This has been done to correct the data format and to avoid data loss when pushing to the web version. Data loss is expected to happen for this column. Other columns or sections in the grid are not affected.

The error that caused the horizontal report to fail has been fixed.

Grid - Kontantstrøm All Split Table names updated from English to Norwegian for consistency.

Grid - Salgsinntekter – Geografisk fordeling Split Table names updated from English to Norwegian.

Grid - Leieavtaler Split Table names updated from English to Norwegian.

Grid - Gjennomsnittlig antall årsverk Split Table names updated from English to Norwegian.

Grid - Annen driftskostnad Split Table names updated from English to Norwegian.

Grid - Finansinntekter og finanskostnader Split Table names updated from English to Norwegian.

Grid – Skatt Split Table names updated from English to Norwegian. Grid – Varige driftsmidler Grid - Endringer i konsernsammensetning / Konserndannelse Split Table names updated for consistency.

Grid – Nærstående parter Split Table names updated from English to Norwegian.

Grid - Pensjoner Split Table names updated from English to Norwegian.

Grid - Langsiktige tilvirkningskontrakter Split Table names updated from English to Norwegian.

Grid - Gjeld sikret med pant Split Table names updated from English to Norwegian.

Grid - Panteobjekter Split Table names updated from English to Norwegian.

Grid – Organisasjon > Addresser | Eksterne Rådgivere > Adresser Grid – Organisasjon > Addresser | Eksterne Rådgivere > Eksterne Rådgivere Columns renamed from Adresse to Adresse 1 and Adresse 2.

A new grid and table have been added to show the breakdown of long-term receivables and liabilities. The tables are included in the Fordringer og gjeld / Receivables and liabilities note. The receivables tables give the user an option to show the receivables due in more than one year. The liabilities breakdown gives the user the option to specify the breakdown of long-term liabilities due in more than 5 years. 2 example paragraphs have been added with example text that can be used should the tables not be applicable.

A voting share column has been added to the Datterselskap, tilknyttet selskap m v / Subsidiaries and affiliated companies grid, and linked to the Datterselskap, tilknyttet selskap mv./ Subsidiaries, affiliated companies etc. note under Notes to the financial statements

The Immaterielle eiendeler/Intangible assets note has been updated to show Economic Life and Depreciation of Intangible Assets. A new tab has been added to the Immaterielle eiendeler/Intangible assets grid listing the economic life and depreciation method for the intangible asset, with a new table added after the Intangible asset note. Across both the Norwegian and English versions of the template, updated example paragraphs have been added for the following intangible asset categories: • Research & Development (FoU / R&D) o New example paragraph inserted describing the nature of development costs, incurred amounts (placeholder), and expectations for future earnings. o Additional "insert text here" placeholder paragraph added after the example. • Goodwill o Updated the paragraph name to explicitly include "Goodwill". • Patents (Patenter / Patents) o New example paragraph added covering patent rights, validity period, licensing, and amortisation method. o Additional placeholder "insert text here" paragraph.

A new grid and table have been added to show the breakdown of long-term receivables and liabilities. The tables are included in the Fordringer og gjeld / Receivables and liabilities note. The receivables tables give the user an option to show the receivables due in more than one year. The liabilities breakdown gives the user the option to specify the breakdown of long-term liabilities due in more than 5 years. 2 example paragraphs have been added with example text that can be used should the tables not be applicable.

A voting share column has been added to the Datterselskap, tilknyttet selskap m v / Subsidiaries and affiliated companies grid, and linked to the Datterselskap, tilknyttet selskap mv./ Subsidiaries, affiliated companies etc. note under Notes to the financial statements.

The Immaterielle eiendeler/Intangible assets note has been updated to show Economic Life and Depreciation of Intangible Assets. A new tab has been added to the Immaterielle eiendeler/Intangible assets grid listing the economic life and depreciation method for the intangible asset, with a new table added after the Intangible asset note. Across both the Norwegian and English versions of the template, updated example paragraphs have been added for the following intangible asset categories:

Research & Development (FoU / R&D)
New example paragraph inserted describing the nature of development costs, incurred amounts (placeholder), and expectations for future earnings.
Additional "insert text here" placeholder paragraph added after the example.
Goodwill
Updated the paragraph name to explicitly include "Goodwill".
Patents (Patenter / Patents)
New example paragraph added covering patent rights, validity period, licensing, and amortisation method.
Additional placeholder "insert text here" paragraph.

The content has been reordered based on feedback from our content provider.

Redegjørelse for årsregnskapet / Comments on the financial statements
Moved to become the second folder, placed immediately after Virksomhetens art og tilholdssted / Operations and location.
Finansiell risiko / Financial risk
Fortsatt drift / Going concern: Moved to follow Likviditetsrisiko / Liquidity risk.
Årsresultat og disponeringer / Results and allocation: Repositioned to come after Fortsatt drift / Going concern.
Ansvarsforsikring til styre og daglig leder / Liability insurance for the board and general manager: Now located after Miljørapportering / Environmental reporting.
Åpenhetsloven / Transparency Act: Group related paragraph relocated to the newly created dedicated folder.

The notes references in the profit and loss statement and balance sheet have been updated to better reflect the data the notes capture. The notes to the financial statements have been rearranged to follow the order in which they appear in the financial statements. Below is a list of the changes made. Profit and Loss Statement (Norwegian and English)

Driftskostnader / Operating Costs
Removed note references for:
Varekostnad / Cost of sales
Avskrivning / Depreciation
Updated note references:
Annen driftskostnad / Other operating expenses row note reference has had staffing cost reference removed and other operating cost have been added as a note refence.
Avskrivning / Depreciation repositioned to appear last in the section.
Finansinntekter og finanskostnader / Financial Income and Costs
Rows rearranged into the correct sequence:
Renteinntekt → Annen finansinntekt → Rentekostnad → Inntekt på investering i datterselskap og tilknyttet selskap → Verdiendring av finansielle instrumenter → Annen finanskostnad
Interest income → Other finance income → Interest expenses → Income from investments in subsidiaries and associated companies → Valuation of financial instruments → Other financial cost
Updated or removed note references:
Correct linking to Finansinntekter/ Interest income and Finanskostnader/ Interest expenses.
Removal of outdated links to Mellomværende med selskap i samme konsern/ Transactions with enterprises in the same group and affiliated companies where no longer applicable.
Correct addition of note references for Annen finanskostnad / Other financial cost.
Removed ref notes for Inntekt på investering i datterselskap og tilknyttet selskap/ Investments in subsidiaries and associated companies and Verdiendring av finansielle instrumenter / Valuation of financial instruments.
Mellomværende med selskap i samme konsern/ Transactions with enterprises in the same group and affiliated companies as a note ref for Annen finanskostnad/ Other financial cost row.

Balance Sheet (Norwegian and English)

Finansielle anleggsmidler / Financial Assets
Removed note references from:
Lån til foretak i samme konsern / Loans to enterprises in the same group Loans to affiliated companies
Lån til tilknyttet selskap / Loans to affiliated companies
Andre fordringer / Other receivables
Fordringer / Receivables
Updated references for:
Kundefordringer / Accounts receivable (removed Bad debts, added Long term construction contracts).
Andre fordringer / Other receivables (removed links to Subsidiaries and group transactions).
Egenkapital / Equity
Updated note references:
Aksjekapital / Share capital now linked to Egne aksjer / Own shares.
Removed Egenkapital / Equity references from breakdown rows in the equity section and added it to the Equity total.
Gjeld / Liabilities
Avsetninger / Provisions
Removed the Skatt / Tax reference from deferred tax.
Added a note reference to the section total for Avsetning for forpliktelser / Provisions for liabilities.
Annen langsiktig gjeld / Other long term liabilities
Added a reference to Pant og garantier / Collateral and guarantees.
Kortsiktig gjeld / Current liabilities
Removed links for Skyldige offentlige avgifter / Unpaid public fees row.
Removed note ref for row Annen kortsiktig gjeld / Other short-term debt.

Grid – Opsjoner The data type for E2 prior period has been changed from currency to number for the Antall column. This has been done to correct the data format and to avoid data loss when pushing to the web version. Data loss is expected to happen for this column. Other columns or sections in the grid are not affected.