How are the enterprise's accounts prepared?
- The enterprise prepares its annual accounts in accordance with the International Finance Reporting Standards (IFRS) or the simplified version thereof
- The enterprise's financial year differs from the calendar year
- The enterprise is obliged to submit statements in accordance with Section 8-11(1) of the Tax Administration Act because it has large transactions with associates and/or large intercompany balances with associates
- The enterprise incurred net interest expenses exceeding NOK 5 million in 2016
- The enterprise is carrying forward interest expenses to 2016 which the enterprise limited in 2015
Yes, at least one of these relationships regarding the enterprise's accounts applies
none of the relationships above