Reconciliation of equity

When you click onReconciliation equity on the left side, a reconciliation model of the company's equity is displayed on the right side. The model lists aCalculated equity 31.12 according to specification. It specifies the change in equity between 1.1 and 31.12.

Calculated Total Equity 31.12 is reconciled with Total Equity (item 9450) in RF-1167.

Under Specification, the model lists the following entries that are automatically transferred to RF-1052, Reconciliation of Equity.

  • ‘Equity 31.12 last year’ is taken from Information and tax - Financial statement & balance sheet. The field can be overridden.

  • ‘Changes and corrections’ is filled in the table.

  • ‘Equity 01.01’ is calculated on the basis of equity 31.12 and possibly changes and corrections. The field can be overridden.

  • ‘Year-end result’ is taken from Information and tax - Financial statement & balance sheet. The field can be overridden.

  • ‘Provisioned dividend for 2020 for companies that use Norwegian accounting legislation, or expected dividend stated in notes in the annual reports for 2019 that were distributed in 2020 for IFRS companies’ is taken from the balance of 8920, provisioned ordinary dividends.

  • ‘Additional dividend during this year, based on the accounts from this year’ is taken from the balance of 8922, provisioned extraordinary dividends.

  • ‘Extraordinary dividend during this year, based on the accounts for the year’ is taken from the balance of 8923, extraordinary dividend.

  • ‘Received group contribution’, to be filled out

  • ‘Allocated intra-group contribution’, to be filled out

  • ‘Cash contributions’, to be filled out

  • ‘Non cash contributions’, to be filled out

  • ‘Reduction of share capital and distribution of share premiums - cash’, to be filled out

  • ‘Reduction of share capital and distribution of share premiums - other assets’, to be filled out

  • ‘Remission of debt’, to be filled out

  • ‘Purchase of own shares’, to be filled out

  • ‘Sale of own shares’, to be filled out

  • ‘Debt converted to share capital’, to be filled out

  • ‘Difference between allocated/expected dividend year-end closing in 2019 and the distributed dividend in 2020’, to be filled out

  • ‘Other changes, to be filled out

  • ‘Calculated equity 31.12 according to specification’ is calculated on the basis of values in specification and used in reconciliation of RF-1167 item 9450, Total equity.

For further instructions to how this form is completed, please see the official guidelines.

Last modified September 12, 2024