Eight Finanstilsynet forms switch to Enhetsregisteret access

Eight Finanstilsynet reporting and licensing forms in Altinn now apply a uniform access rule.Altinn The risk-weight reports KRT-1092 and KRT-1093, the covered-bond issuance report KRT-3030, the accounting-company and audit-company approval applications KRT-1061 and KRT-1062, the personal regnskapsfører licence application KRT-3000 and the pension-fund solvency reports KRT-1113 and KRT-1111 each carry a new Tilgang og fullmakter section. Filling in and submitting any of them now requires a role in Enhetsregisteret, with authorisation to the single service (and on most forms, to a listed access package) as the alternativeAltinn, plus a transitional exception for holders of old-Altinn roles.Altinn

On the five reporting forms and the personal licence form, the alternative to an Enhetsregisteret role is fullmakt to either the single service or one of the listed access packagesAltinn: Regnskap og økonomirapportering on KRT-1092, KRT-1093, KRT-3030, KRT-1113 and KRT-1111, and Bank og finans on KRT-3000. The previous single bases fall away: the bare Regnskap og økonomirapportering package requirement on the risk-weight and pension forms, and the fullmakt-to-service-or-package wording on the OMF form. The transitional exception differs per form: Privatperson, Daglig leder and Utfyller/Innsender on the risk-weight and pension pages, Regnskapsmedarbeider and Daglig leder on the OMF page, and Utfyller/Innsender on the personal licence page.

The two company-approval applications take the stricter variant: an Enhetsregisteret role, or otherwise fullmakt to the single service only, with no package alternative.Altinn Their transitional lists also differ. The accounting-company form names Daglig leder. It also names Styrets leder. The audit-company form names Daglig leder, Deltaker delt ansvar and Deltaker fullt ansvar. On the accounting-company form the old basis was the Daglig leder or Styreleder role in the company. On the audit-company form the old basis was the Enhetsroller package covering daglig leder, innehaver and similar roles. On the personal licence form the new block was added without removing the existing sentence that the filer needs the access package held as a private individual.

On the two pension-fund pages the separate lines stating who should use the form were removed; the pages remain pension-fund reports by title and content. The affected deadlines are unchanged: quarterly filing for the risk-weight reports on 12 May, 11 August, 11 November and 11 February with an Excel annex, quarterly or half-yearly solvency capital reporting with 30- and 45-day deadlines, and annual solvency margin reporting by 31 March. The forms serve duties under Finanstilsynsloven, regnskapsførerloven, revisorloven, finansforetaksloven chapter 11 with the OMF directive, and the pension-institutions regulation.