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NorwayFinanstilsynet

OMF issuers gain 45-day HTT reporting deadline from Q3

Finanstilsynet extends the HTT deadline to 45 days for OMF-foretak from the third quarter, aligning with the Covered Bond Label Foundation.

By Taxxa AI OyPublished 19 October 2026

Financial Sector & Markets

Industry: Financial service activities, except insurance and pension funding

Norwegian OMF-foretak that file the Harmonised Transparency Template (HTT) have a longer reporting deadline from the third quarterFinanstilsynet of this year.Finanstilsynet The deadline is 45 daysFinanstilsynet, in line with the deadline applied by The Covered Bond Label FoundationFinanstilsynet. The change was made after a request from Finans Norge.

The 45-day deadline applies to quarterly HTT reporting by OMF-foretak to Finanstilsynet.Finanstilsynet It replaces the previous baseline under which the quarterly HTT form was due on the last day of the month following the reference periodFinanstilsynet. For the second quarter of 2026, Finanstilsynet had set the due date at 15 August because of the summer holiday. From the third quarter, the 45-day rule governs instead.Finanstilsynet

How and where to file is unchanged. HTT reporting is sent through KRT-1025 «Periodisk vedleggsskjema» in Altinn. For the second quarter of 2026, kredittforetak were told to report in the same way as for the first quarter of 2026 and to write «HTT-skjema fra OMF-foretak» in field 2.1. That filing channel and labelling continue to identify the submission as the OMF-foretak HTT form. Kredittforetak covered by the reporting received a letter from Finanstilsynet dated 20 January this year on changes to OMF-foretak reporting from the first quarter, so the current extension builds on a reporting setup already communicated earlier in the year.

In practice, reporting staff should plan for 45 days after the end of each reference quarter from the third quarter onwardsFinanstilsynet, rather than the former month-end rule. The additional time aligns the Finanstilsynet filing with the timetable issuers already meet for The Covered Bond Label FoundationFinanstilsynet, reducing the need to work to two different cut-offs for the same quarterly transparency data. Teams that calendarised the old month-end deadline should update their controls and reminders for the third-quarter submission and later quarters.

Finanstilsynet maintains an updated reporting page for Harmonised Transparency Template (HTT) for OMF-foretak with information on how HTT is to be reported, who is to report, requirements for completing the form and applicable reporting deadlines. Staff who are uncertain about scope, completion or timing should consult that page alongside the Altinn form. Legal basis is Finanstilsynet's Harmonised Transparency Template (HTT) reporting for OMF-foretak, with the 45-day deadline aligned to The Covered Bond Label Foundation.

Update reporting calendars to 45 days after quarter-end for HTT filings from the third quarter.

Sources