# Reading Norwegian annual accounts

```
norsk_call(id="brreg.regnskap.get", params={orgnr:"883409442"}, limit=5)
```

Newest filing first. One row per financial year.

## The fields

| Field | English | Notes |
|---|---|---|
| `aar` | Financial year | Derived from the period end date |
| `sumDriftsinntekter` | Total operating revenue | This is "omsetning" / turnover |
| `driftsresultat` | Operating profit (EBIT) | Revenue minus operating costs |
| `aarsresultat` | Net result after tax | The bottom line |
| `sumEiendeler` | Total assets | Balance sheet |
| `sumEgenkapital` | Total equity | |
| `sumGjeld` | Total liabilities | `sumEiendeler` = `sumEgenkapital` + `sumGjeld` |
| `valuta` | Currency | Usually NOK, but not always — check before comparing |

**Amounts are in whole units of the stated currency**, not thousands. A revenue
of `1898000000` is 1.898 billion NOK. State large figures in millions or
billions when reporting to a human, and always name the currency.

## Comparing years

The rows come back newest-first, so year-over-year growth is:

```
(rows[0].sumDriftsinntekter - rows[1].sumDriftsinntekter) / rows[1].sumDriftsinntekter
```

Before doing that arithmetic, check three things:

1. **Same `valuta` in both rows.** Some entities report in EUR or USD.
2. **Same period length.** `fraDato`/`tilDato` are available in `view:"full"`.
   A company that changed its financial year has a short stub year that will
   look like a collapse in revenue.
3. **Same `regnskapstype`.** `SELSKAP` is the company alone; `KONSERN` is
   consolidated group figures. Comparing one against the other is meaningless.
   Both can appear for the same company in the same year.

## When there is nothing

An empty array is a real, informative answer — not a failure. Norwegian filing
obligations do not cover:

- **ENK** (sole proprietorships) below the size thresholds
- most **NUF** (Norwegian branches of foreign companies)
- many small associations and foundations

Report it as "this entity does not file public accounts", which is what it
means, rather than "no financial data available", which sounds like a gap in
the tool.

Also normal: the most recent completed year may not be filed yet. Norwegian
accounts are due within months of year end, so early in a calendar year the
newest available filing is often two years old. Quote `aar` explicitly so the
user knows how current the figure is.

## Holding companies read strangely

A parent company's own accounts often show near-zero operating revenue and a
large `aarsresultat` — the profit arrives as dividends from subsidiaries, not
as operating income. If a user asks "how much does Rema 1000 turn over" and the
holding company shows 1.9bn while everyone knows the chain sells far more, you
are looking at the wrong entity in the group. Check `morselskap` and the
underenheter, and say which legal entity your figure describes.

## Reporting

Always cite `meta.source` and the year. "Revenue was 1.898 bn NOK in 2025
(Regnskapsregisteret, retrieved 2026-08-17)" is the standard to hit. People make
decisions on this data.