@IMPORT_METHOD(4) @StdAc (StdAcNo, StdAcCat, ISO, Nm, Nm2, AcSubTp, Ver) "10" "2" "NO" "Immaterielle eiendeler o.l." "Intangible assets etc" "1" "20210713" "11" "2" "NO" "Tomter, bygninger og annen fast eiendom" "Land, buildings and other real property" "1" "20210713" "12" "2" "NO" "Transportmidler, inventar, maskiner o.l." "Means of transport, fixtures and fittings, machinery etc." "1" "20210713" "13" "2" "NO" "Finansielle anleggsmidler" "Financial fixed assets" "1" "20210713" "14" "2" "NO" "Varelager og forskudd til leverandører" "Inventory (stocks) and prepayments to suppliers" "1" "20210713" "15" "2" "NO" "Kortsiktige fordringer" "Short-term receivables" "1" "20210713" "16" "2" "NO" "Merverdiavgift, opptjente offentlige tilskudd o.l." "VAT (value-added tax), earned public grants etc." "1" "20210713" "17" "2" "NO" "Forskuddsbetalt kostnad, påløpt inntekt o.l." "Prepaid expenses, accrued income etc." "1" "20210713" "18" "2" "NO" "Kortsiktige finansinvesteringer" "Short-term financial investments" "1" "20210713" "19" "2" "NO" "Kontanter, bankinnskudd o.l." "Cash in hand, bank deposits etc." "1" "20210713" "20" "2" "NO" "Egenkapital AS/ASA / Egenkapital andre foretak (inkl. samvirkeforetak)" "Equity, limited liability companies / Equity, other enterprises (including cooperative societies)" "3" "20210713" "21" "2" "NO" "Avsetning for forpliktelser" "Provisions for liabilities and charges" "3" "20210713" "22" "2" "NO" "Annen langsiktig gjeld" "Other long-term liabilities" "3" "20210713" "23" "2" "NO" "Kortsiktige konvertible lån, obligasjonslån og gjeld til kredittinstitusjoner" "Short-term convertible loans, bond loans and liabilities to financial institutions" "3" "20210713" "24" "2" "NO" "Leverandørgjeld" "Trade creditors" "3" "20210713" "25" "2" "NO" "Betalbar skatt" "Tax payable" "3" "20210713" "26" "2" "NO" "Skattetrekk og andre trekk" "Tax withholding and other deductions" "3" "20210713" "27" "2" "NO" "Skyldige offentlige avgifter" "Public duties payable" "3" "20210713" "28" "2" "NO" "Utbytte" "Dividends" "3" "20210713" "29" "2" "NO" "Annen kortsiktig gjeld" "Other current liabilities" "3" "20210713" "30" "2" "NO" "Salgsinntekt, avgiftspliktig" "Sales revenue, subject to VAT" "4" "20210713" "31" "2" "NO" "Salgsinntekt, avgiftsfri" "Sales revenue, not subject to VAT" "4" "20210713" "32" "2" "NO" "Salgsinntekt, unntatt avgiftsplikt" "Sales revenue, outside of VAT area" "4" "20210713" "33" "2" "NO" "Offentlig avgift vedrørende omsetning" "Government fees and taxes related to sales" "4" "20210713" "34" "2" "NO" "Offentlig tilskudd/refusjon" "Public grants/refunds" "4" "20210713" "35" "2" "NO" "Uopptjent inntekt" "Unearned income" "4" "20210713" "36" "2" "NO" "Leieinntekt" "Rental income" "4" "20210713" "37" "2" "NO" "Provisjonsinntekt" "Commission income" "4" "20210713" "38" "2" "NO" "Gevinst ved avgang av anleggsmidler (konto 380-384 samt 388-389). Verdiendring (konto 385-389)." "Profit on the sale of fixed assets (accounts 380-384 and 388-389). Change in value (accounts 385-389)." "4" "20210713" "39" "2" "NO" "Annen driftsrelatert inntekt" "Other operational income" "4" "20210713" "40" "2" "NO" "Forbruk av råvarer og innkjøpte halvfabrikata" "Consumption of raw materials and semi-manufactures" "2" "20210713" "41" "2" "NO" "Forbruk av varer under tilvirkning" "Consumption of work in progress" "2" "20210713" "42" "2" "NO" "Forbruk av ferdig tilvirkede varer" "Consumption of finished manufactured goods" "2" "20210713" "43" "2" "NO" "Forbruk av innkjøpte varer for videresalg" "Consumption of goods purchased for resale" "2" "20210713" "45" "2" "NO" "Fremmedytelse og underentreprise" "External services and subcontracts" "2" "20210713" "46" "2" "NO" "Annen varekostnad" "Other consumption of goods" "2" "20210713" "49" "2" "NO" "Annen periodisering" "Other accruals" "2" "20210713" "50" "2" "NO" "Lønn til ansatte" "Wages and salaries to employees" "2" "20210713" "52" "2" "NO" "Fordel i arbeidsforhold" "Benefit of employment" "2" "20210713" "53" "2" "NO" "Annen opplysningspliktig godtgjørelse" "Other reportable remuneration" "2" "20210713" "54" "2" "NO" "Arbeidsgiveravgift og pensjonskostnad" "Employers’ national insurance contributions and pension costs" "2" "20210713" "55" "2" "NO" "Annen kostnadsgodtgjørelse" "Other expense allowances" "2" "20210713" "56" "2" "NO" "Arbeidsgodtgjørelse til eiere o.l." "Labour remuneration to owners etc." "2" "20210713" "57" "2" "NO" "Offentlig tilskudd vedrørende arbeidskraft" "Public work grant" "2" "20210713" "58" "2" "NO" "Offentlig refusjon vedrørende arbeidskraft" "Public refunds related to labour" "2" "20210713" "59" "2" "NO" "Annen personalkostnad" "Other personnel costs" "2" "20210713" "60" "2" "NO" "Av- og nedskrivning" "Depreciation and write-downs" "2" "20210713" "61" "2" "NO" "Frakt og transportkostnad vedrørende salg" "Freight and transport costs related to sales" "2" "20210713" "62" "2" "NO" "Energi, brensel og vann vedrørende produksjon" "Energy, fuel and water related to production" "2" "20210713" "63" "2" "NO" "Kostnad lokaler" "Costs related to premises" "2" "20210713" "64" "2" "NO" "Leie maskiner, inventar, o.l." "Rental of machinery, fixtures, fittings etc." "2" "20210713" "65" "2" "NO" "Verktøy, inventar og driftsmateriale som ikke skal aktiveres" "Tools, fixtures, fittings and operating materials that are not to be capitalised" "2" "20210713" "66" "2" "NO" "Reparasjon og vedlikehold" "Repair and maintenance" "2" "20210713" "67" "2" "NO" "Fremmed tjeneste" "External services" "2" "20210713" "68" "2" "NO" "Kontorkostnad, trykksak o.l." "Office costs, printed matter etc." "2" "20210713" "69" "2" "NO" "Telefon og porto o.l." "Telephone and postage etc." "2" "20210713" "70" "2" "NO" "Kostnad transportmidler" "Costs related to means of transport" "2" "20210713" "71" "2" "NO" "Kostnad og godtgjørelse for reise, diett, bil, o.l." "Costs and allowances for travel, subsistence, car etc." "2" "20210713" "72" "2" "NO" "Provisjonskostnad" "Commission charges" "2" "20210713" "73" "2" "NO" "Salgs-, reklame- og representasjonskostnader" "Selling-, advertising- and entertainment expenses" "2" "20210713" "74" "2" "NO" "Kontingent og gave" "Membership dues and gifts" "2" "20210713" "75" "2" "NO" "Forsikringspremie, garanti- og servicekostnad" "Insurance premiums, guarantee and service costs" "2" "20210713" "76" "2" "NO" "Lisens- og patentkostnad" "Licence- and patent costs" "2" "20210713" "77" "2" "NO" "Annen kostnad" "Other expenses" "2" "20210713" "78" "2" "NO" "Tap o.l." "Losses etc." "2" "20210713" "79" "2" "NO" "Periodiseringskonto" "Accruals account" "2" "20210713" "80" "2" "NO" "Finansinntekt" "Financial income" "4" "20210713" "81" "2" "NO" "Finanskostnad" "Financial expenses" "2" "20210713" "83" "2" "NO" "Skattekostnad på ordinært resultat" "Tax on ordinary result" "2" "20210713" "84" "2" "NO" "Ekstraordinær inntekt" "Extraordinary income" "4" "20210713" "85" "2" "NO" "Ekstraordinær kostnad" "Extraordinary expenses" "2" "20210713" "86" "2" "NO" "Skattekostnad på ekstraordinært resultat" "Tax on extraordinary result" "2" "20210713" "88" "2" "NO" "Årsresultat" "Net profit or loss for the year" "2" "20210713" "89" "2" "NO" "Overføringer og disponeringer" "Transfers and allocations" "2" "20210713" "1000" "1" "NO" "Forskning og utvikling, ervervet" "Research and development, acquired" "1" "20210713" "1005" "1" "NO" "Forskning og utvikling, egenutviklet" "Research and development, proprietary" "1" "20210713" "1020" "1" "NO" "Konsesjoner, ervervet" "Concessions, acquired" "1" "20210713" "1025" "1" "NO" "Konsesjoner, egenutviklet" "Concessions, proprietary" "1" "20210713" "1030" "1" "NO" "Patenter, ervervet" "Patents, acquired" "1" "20210713" "1035" "1" "NO" "Patenter, egenutviklet" "Patents, proprietary" "1" "20210713" "1040" "1" "NO" "Lisenser, ervervet" "Licences, acquired" "1" "20210713" "1045" "1" "NO" "Lisenser, egenutviklet" "Licences, proprietary" "1" "20210713" "1050" "1" "NO" "Varemerker, ervervet" "Trade marks, acquired" "1" "20210713" "1055" "1" "NO" "Varemerker, egenutviklet" "Trade marks, proprietary" "1" "20210713" "1060" "1" "NO" "Andre rettigheter, ervervet" "Other rights, acquired" "1" "20210713" "1065" "1" "NO" "Andre rettigheter, egenutviklet" "Other rights, proprietary" "1" "20210713" "1068" "1" "NO" "Innenlands kjøp av rettigheter, omvendt avgiftsplikt" "Domestic purchase of rights, reversed VAT liability" "1" "20210713" "1069" "1" "NO" "Innenlands kjøp av rettigheter, omvendt avgiftsplikt, motkonto" "Domestic purchase of rights, reversed VAT liability, contra account" "1" "20210713" "1070" "1" "NO" "Utsatt skattefordel, brutto" "Deferred tax asset, gross" "1" "20210713" "1075" "1" "NO" "Reduksjon utsatt skattefordel pga manglende realiserbarhet" "Reduction in deferred tax asset due to unrealisibility" "1" "20210713" "1079" "1" "NO" "Utlignbar utsatt skattefordel" "Deferred tax asset that can be offset" "1" "20210713" "1080" "1" "NO" "Goodwill" "Goodwill" "1" "20210713" "1099" "1" "NO" "Andre immaterielle eiendeler" "Other intangible assets" "1" "20210713" "1100" "1" "NO" "Bygninger" "Buildings" "1" "20210713" "1110" "1" "NO" "Fast teknisk installasjon i bygning" "Fixed technical installation" "1" "20210713" "1120" "1" "NO" "Bygningsmessige anlegg" "Structural installations" "1" "20210713" "1130" "1" "NO" "Anlegg under utførelse" "Plant under construction" "1" "20210713" "1140" "1" "NO" "Jordbrukseiendommer" "Agricultural property" "1" "20210713" "1145" "1" "NO" "Skogbrukseiendommer" "Forestry property" "1" "20210713" "1150" "1" "NO" "Tomter" "Land" "1" "20210713" "1155" "1" "NO" "Andre grunnarealer" "Other real property" "1" "20210713" "1160" "1" "NO" "Boliger inklusive tomter" "Dwellings including land" "1" "20210713" "1179" "1" "NO" "Annen fast eiendom" "Other properties" "1" "20210713" "1180" "1" "NO" "Investeringseiendommer" "Investment properties" "1" "20210713" "1190" "1" "NO" "Grunnlag MVA innførsel av varer, høy sats" "Basis VAT import of goods, high rate" "1" "20210713" "1191" "1" "NO" "Grunnlag MVA innførsel av varer, høy sats, motkonto" "Basis VAT import of goods, high rate, contra account" "1" "20210713" "1192" "1" "NO" "Grunnlag MVA innførsel av varer, middels sats" "Basis VAT import of goods, medium rate" "1" "20210713" "1193" "1" "NO" "Grunnlag MVA innførsel av varer, middels sats, motkonto" "Basis VAT import of goods, medium rate, contra account" "1" "20210713" "1194" "1" "NO" "Grunnlag innførsel av varer med null sats" "Basis import of goods with zero rate" "1" "20210713" "1195" "1" "NO" "Grunnlag innførsel av varer med null sats, motkonto" "Basis import of goods with zero rate, contra account" "1" "20210713" "1196" "1" "NO" "Grunnlag utgående MVA kjøp tjenester fra utlandet" "Basis outgoing VAT purchase of services from abroad" "1" "20210713" "1197" "1" "NO" "Grunnlag utgående MVA kjøp tjenester fra utlandet, motkonto" "Basis outgoing VAT purchase of services from abroad, contra account" "1" "20210713" "1200" "1" "NO" "Maskiner og anlegg" "Machinery and plant" "1" "20210713" "1210" "1" "NO" "Maskiner og anlegg under utførelse" "Machinery and plant under construction" "1" "20210713" "1220" "1" "NO" "Skip" "Ships" "1" "20210713" "1224" "1" "NO" "Rigger" "Rigs" "1" "20210713" "1225" "1" "NO" "Fly" "Aircrafts" "1" "20210713" "1230" "1" "NO" "Personbiler/stasjonsvogner" "Automobiles/estate cars" "1" "20210713" "1235" "1" "NO" "Varebiler, klasse 1" "Vans, classification 1" "1" "20210713" "1236" "1" "NO" "Varebiler, klasse 2" "Vans, classification 2" "1" "20210713" "1237" "1" "NO" "Lastebiler" "Lorries" "1" "20210713" "1238" "1" "NO" "Busser" "Buses" "1" "20210713" "1239" "1" "NO" "Varebiler med nullutslipp" "Vans with zero emission" "1" "20210713" "1240" "1" "NO" "Traktorer" "Tractors" "1" "20210713" "1242" "1" "NO" "Trucker" "Forklifts" "1" "20210713" "1249" "1" "NO" "Andre transportmidler" "Other means of transport" "1" "20210713" "1250" "1" "NO" "Inventar" "Fixtures and fittings" "1" "20210713" "1260" "1" "NO" "Fast bygningsinventar, eget bygg" "Permanent building fixtures and fittings, own building" "1" "20210713" "1265" "1" "NO" "Fast bygningsinventar, leide lokaler" "Permanent building fixtures and fittings, leased premises" "1" "20210713" "1270" "1" "NO" "Verktøy o.l." "Tools etc." "1" "20210713" "1280" "1" "NO" "Kontormaskiner" "Office machines" "1" "20210713" "1289" "1" "NO" "Andre varige driftsmidler" "Other fixed assets" "1" "20210713" "1290" "1" "NO" "Grunnlag MVA innførsel av varer, høy sats" "Basis VAT import of goods, high rate" "1" "20210713" "1291" "1" "NO" "Grunnlag MVA innførsel av varer, høy sats, motkonto" "Basis VAT import of goods, high rate, contra account" "1" "20210713" "1292" "1" "NO" "Grunnlag MVA innførsel av varer, middels sats" "Basis VAT import of goods, medium rate" "1" "20210713" "1293" "1" "NO" "Grunnlag MVA innførsel av varer, middels sats, motkonto" "Basis VAT import of goods, medium rate, contra account" "1" "20210713" "1294" "1" "NO" "Grunnlag innførsel av varer med null sats" "Basis import of goods with zero rate" "1" "20210713" "1295" "1" "NO" "Grunnlag innførsel av varer med null sats, motkonto" "Basis import of goods with zero rate, contra account" "1" "20210713" "1296" "1" "NO" "Grunnlag utgående MVA kjøp tjenester fra utlandet" "Basis outgoing VAT purchase of services from abroad" "1" "20210713" "1297" "1" "NO" "Grunnlag utgående MVA kjøp tjenester fra utlandet, motkonto" "Basis outgoing VAT purchase of services from abroad, contra account" "1" "20210713" "1300" "1" "NO" "Aksjer i datterselskap" "Shares in subsidiaries" "1" "20210713" "1305" "1" "NO" "Andeler i datterselskap" "Units in subsidiaries" "1" "20210713" "1306" "1" "NO" "Aksjer/andeler i datterselskap, utenlandske, innenfor fritaksmetoden" "Shares/units in subsidiaries, foreign, included in the exemption model" "1" "20210713" "1308" "1" "NO" "Aksjer/andeler i datterselskap, utenlandske, utenfor fritaksmetoden" "Shares/units in subsidiaries, foreign, not included in the exemption model" "1" "20210713" "1310" "1" "NO" "Aksjer i foretak i samme konsern" "Shares in group companies" "1" "20210713" "1315" "1" "NO" "Andeler i foretak i samme konsern" "Units in group companies" "1" "20210713" "1316" "1" "NO" "Aksjer/andeler i foretak i samme konsern, utenlandske, innenfor fritaksmetoden" "Shares/units in group companies, foreign, included in the exemption model" "1" "20210713" "1318" "1" "NO" "Aksjer/andeler i foretak i samme konsern, utenlandske, utenfor fritaksmetoden" "Shares/units in group companies, foreign, not included in the exemption model" "1" "20210713" "1320" "1" "NO" "Lån til datterselskaper" "Loans to subsidiaries" "1" "20210713" "1325" "1" "NO" "Lån til andre foretak i samme konsern" "Loans to other group companies" "1" "20210713" "1330" "1" "NO" "Investeringer i tilknyttet selskap" "Investments in associated companies" "1" "20210713" "1340" "1" "NO" "Lån til tilknyttet selskap" "Loans to associated companies" "1" "20210713" "1345" "1" "NO" "Lån til felles kontrollert virksomhet" "Loans to joint ventures" "1" "20210713" "1350" "1" "NO" "Andre aksjer, norske" "Other shares, Norwegian" "1" "20210713" "1355" "1" "NO" "Andre andeler, norske" "Other units, Norwegian" "1" "20210713" "1356" "1" "NO" "Andre aksjer/andeler, utenlandske, innenfor fritaksmetoden" "Other shares/units, foreign, included in the exemption model" "1" "20210713" "1357" "1" "NO" "Andre aksjer/andeler, utenlandske, utenfor fritaksmetoden" "Other shares/units, foreign, not included in the exemption model" "1" "20210713" "1358" "1" "NO" "Verdipapirfondsandeler" "Securities fund units" "1" "20210713" "1360" "1" "NO" "Obligasjoner" "Bonds" "1" "20210713" "1369" "1" "NO" "Andre finansielle anleggsmidler" "Other financial fixed assets" "1" "20210713" "1370" "1" "NO" "Fordringer på eiere" "Receivables from owners" "1" "20210713" "1375" "1" "NO" "Fordringer på styremedlemmer" "Receivables from board members" "1" "20210713" "1380" "1" "NO" "Fordringer på ansatte" "Receivables from employees" "1" "20210713" "1384" "1" "NO" "Fordringer på daglig leder" "Receivables from manager" "1" "20210713" "1385" "1" "NO" "Fordringer på ansatte eiere" "Receivables from employed owners" "1" "20210713" "1393" "1" "NO" "Innskuddsfond" "Deposit fund" "1" "20210713" "1394" "1" "NO" "Overfinansiering av pensjonsforpliktelser (pensjonspremiefond)" "Overfunding of pension liabilities (pension premium fund)" "1" "20210713" "1395" "1" "NO" "Leietakerinnskudd" "Deposits from tenants" "1" "20210713" "1396" "1" "NO" "Depositum" "Deposits" "1" "20210713" "1397" "1" "NO" "Forskuddsleasing" "Prepaid leasing" "1" "20210713" "1398" "1" "NO" "Til gode merverdiavgift" "VAT refundable" "1" "20210713" "1399" "1" "NO" "Andre fordringer" "Other receivables" "1" "20210713" "1400" "1" "NO" "Direkte materialer/råvarer" "Direct materials/raw materials" "1" "20210713" "1405" "1" "NO" "Hjelpematerialer" "Auxiliary materials" "1" "20210713" "1408" "1" "NO" "Driftsmaterialer og reservedeler" "Operating materials and spare parts" "1" "20210713" "1409" "1" "NO" "Beholdningsendring råvarer og innkjøpte halvfabrikater" "Change in stocks of raw materials and semi-manufactures" "1" "20210713" "1420" "1" "NO" "Varer under tilvirkning" "Work in progress" "1" "20210713" "1429" "1" "NO" "Beholdningsendring varer under tilvirkning" "Change in stocks of work in progress" "1" "20210713" "1440" "1" "NO" "Ferdige egentilvirkede varer" "Self-produced finished goods" "1" "20210713" "1449" "1" "NO" "Beholdningsendring ferdige egentilvirkede varer" "Change in stocks of self-produced finished goods" "1" "20210713" "1460" "1" "NO" "Innkjøpte varer for videresalg" "Goods purchased for resale" "1" "20210713" "1465" "1" "NO" "Demonstrasjonsvarer" "Demonstration goods" "1" "20210713" "1469" "1" "NO" "Beholdningsendring innkjøpte varer for videresalg" "Change in stocks of goods purchased for resale" "1" "20210713" "1470" "1" "NO" "Grunnlag MVA innførsel av varer, høy sats" "Basis VAT import of goods, high rate" "1" "20210713" "1471" "1" "NO" "Grunnlag MVA innførsel av varer, høy sats, motkonto" "Basis VAT import of goods, high rate, contra account" "1" "20210713" "1472" "1" "NO" "Grunnlag MVA innførsel av varer, middels sats" "Basis VAT import of goods, medium rate" "1" "20210713" "1473" "1" "NO" "Grunnlag MVA innførsel av varer, middels sats, motkonto" "Basis VAT import of goods, medium rate, contra account" "1" "20210713" "1474" "1" "NO" "Grunnlag innførsel av varer med null sats" "Basis import of goods with zero rate" "1" "20210713" "1475" "1" "NO" "Grunnlag innførsel av varer med null sats, motkonto" "Basis import of goods with zero rate, contra account" "1" "20210713" "1476" "1" "NO" "Grunnlag utgående MVA kjøp tjenester fra utlandet" "Basis outgoing VAT purchase of services from abroad" "1" "20210713" "1477" "1" "NO" "Grunnlag utgående MVA kjøp tjenester fra utlandet, motkonto" "Basis outgoing VAT purchase of services from abroad, contra account" "1" "20210713" "1478" "1" "NO" "Innenlands kjøp av varer og tjenester, omvendt avgiftsplikt" "Domestic purchase of goods and services, reversed VAT liability" "1" "20210713" "1479" "1" "NO" "Innenlands kjøp av varer og tjenester, omvendt avgiftsplikt, motkonto" "Domestic purchase of goods and services, reversed VAT liability, contra account" "1" "20210713" "1480" "1" "NO" "Forskuddsbetaling til leverandører (varekontrakter/prosjekter)" "Prepayments to suppliers (contracts for goods/projects)" "1" "20210713" "1490" "1" "NO" "Biologiske eiendeler" "Biological assets" "1" "20210713" "1499" "1" "NO" "Andre beholdninger" "Other inventories" "1" "20210713" "1500" "1" "NO" "Kundefordringer" "Trade debtors (accounts receivable from customers)" "1" "20210713" "1530" "1" "NO" "Opptjent, ikke fakturert driftsinntekt" "Accrued, uninvoiced operating income" "1" "20210713" "1550" "1" "NO" "Kundefordringer på selskap i samme konsern" "Trade debtors in group companies (accounts receivable from companies in the same group)" "1" "20210713" "1560" "1" "NO" "Andre fordringer på selskap i samme konsern" "Other debtors in group companies (other receivables from companies in the same group)" "1" "20210713" "1570" "1" "NO" "Reiseforskudd" "Cash advances for travel" "1" "20210713" "1572" "1" "NO" "Lønnsforskudd (som trekkes i lønn senere)" "Advances on wages and salaries (deducted from pay later)" "1" "20210713" "1573" "1" "NO" "Andre kortsiktige lån til ansatte (ikke forskudd lønn)" "Other short-term loans to employees (not advances on wages and salaries)" "1" "20210713" "1574" "1" "NO" "Kortsiktig lån aksjonær/deltaker" "Short-term loans to shareholders/partners" "1" "20210713" "1575" "1" "NO" "Mellomregning aksjonær/deltaker" "Current account, shareholders/partners" "1" "20210713" "1576" "1" "NO" "Kortsiktig lån daglig leder" "Short-term loans to manager" "1" "20210713" "1579" "1" "NO" "Andre kortsiktige fordringer" "Other short-term receivables" "1" "20210713" "1580" "1" "NO" "Avsetning tap på kundefordringer" "Provisions for losses on trade debtors" "1" "20210713" "1585" "1" "NO" "Avsetning tap på andre fordringer" "Provisions for losses on other debtors" "1" "20210713" "1590" "1" "NO" "Andre omløpsmidler" "Other current assets" "1" "20210713" "1600" "1" "NO" "Utgående merverdiavgift, høy sats" "Output VAT, high rate" "1" "20210713" "1601" "1" "NO" "Utgående merverdiavgift, middels sats" "Output VAT, middle rate" "1" "20210713" "1602" "1" "NO" "Utgående merverdiavgift, middels sats" "Output VAT, middle rate" "1" "20210713" "1603" "1" "NO" "Utgående merverdiavgift, lav sats" "Output VAT, low rate" "1" "20210713" "1604" "1" "NO" "Utgående merverdiavgift kjøp tjenester fra utlandet" "Output VAT, purchases of services from abroad" "1" "20210713" "1605" "1" "NO" "Utgående merverdiavgift - innførsel av varer, høy sats" "Output VAT - import of goods, high rate" "1" "20210713" "1606" "1" "NO" "Utgående merverdiavgift - innførsel av varer, middels sats" "Output VAT - import of goods, medium rate" "1" "20210713" "1607" "1" "NO" "Utgående merverdiavgift - innenlands kjøp av varer og tjenester med omvendt avgiftsplikt, høy sats" "Output VAT - domestic purchase of goods and services with reversed VAT liability, high rate" "1" "20210713" "1610" "1" "NO" "Inngående merverdiavgift, høy sats" "Input VAT, high rate" "1" "20210713" "1611" "1" "NO" "Inngående merverdiavgift, middels sats" "Input VAT, middle rate" "1" "20210713" "1612" "1" "NO" "Inngående merverdiavgift, middels sats, råfisk mv" "Input VAT, middle rate, raw fish etc" "1" "20210713" "1613" "1" "NO" "Inngående merverdiavgift, lav sats" "Input VAT, low rate" "1" "20210713" "1614" "1" "NO" "Inngående merverdiavgift kjøp tjenester fra utlandet" "Input VAT, purchases of services from abroad" "1" "20210713" "1615" "1" "NO" "Inngående merverdiavgift - innførsel av varer, høy sats" "Input VAT - import of goods, high rate" "1" "20210713" "1616" "1" "NO" "Inngående merverdiavgift - innførsel av varer, middels sats" "Input VAT - import of goods, medium rate" "1" "20210713" "1617" "1" "NO" "Inngående merverdiavgift - innenlands kjøp av varer og tjenester med omvendt avgiftsplikt, høy sats" "Input VAT - domestic purchase of goods and services with reversed VAT liability, high rate" "1" "20210713" "1640" "1" "NO" "Oppgjørskonto merverdiavgift" "Settlement account for VAT" "1" "20210713" "1650" "1" "NO" "Merverdiavgiftskompensasjon, høy sats" "VAT compensation, high rate" "1" "20210713" "1651" "1" "NO" "Merverdiavgiftskompensasjon, middels sats" "VAT compensation, middle rate" "1" "20210713" "1652" "1" "NO" "Merverdiavgiftskompensasjon, lav sats" "VAT compensation, low rate" "1" "20210713" "1654" "1" "NO" "Oppgjørskonto kompensert merverdiavgift" "Settlement account for VAT compensation" "1" "20210713" "1655" "1" "NO" "Grunnlag merverdiavgiftskompensasjon, høy sats" "Tax value, VAT compensation, high rate" "1" "20210713" "1656" "1" "NO" "Grunnlag merverdiavgiftskompensasjon, middels sats" "Tax value, VAT compensation, middle rate" "1" "20210713" "1657" "1" "NO" "Grunnlag merverdiavgiftskompensasjon, lav sats" "Tax value, VAT compensation, low rate" "1" "20210713" "1659" "1" "NO" "Motkonto grunnlag merverdiavgiftskompensasjon" "Basis VAT compensation contra account" "1" "20210713" "1670" "1" "NO" "Krav på offentlige tilskudd" "Entitlements to public grants" "1" "20210713" "1675" "1" "NO" "Skattefunn til gode, ikke fastsatt" "SkatteFUNN Tax Incentive Scheme credit, not offset" "1" "20210713" "1700" "1" "NO" "Forskuddsbetalt leiekostnad" "Prepaid rental expenses" "1" "20210713" "1710" "1" "NO" "Forskuddsbetalt rentekostnad" "Prepaid interest expenses" "1" "20210713" "1740" "1" "NO" "Forskuddsbetalt, ikke påløpt lønn" "Prepaid, not accrued wages and salaries" "1" "20210713" "1742" "1" "NO" "Forskuddsbetalt strøm, varme mv." "Prepaid electricity, heat etc." "1" "20210713" "1743" "1" "NO" "Forskuddsbetalt forsikring" "Prepaid insurance" "1" "20210713" "1744" "1" "NO" "Forskuddsbetalt leasingleie" "Prepaid leasing charges" "1" "20210713" "1749" "1" "NO" "Andre forskuddsbetalte driftskostnader" "Other prepaid operating expenses" "1" "20210713" "1750" "1" "NO" "Påløpt leieinntekt" "Accrued rental income" "1" "20210713" "1760" "1" "NO" "Påløpt renteinntekt" "Accrued interest income" "1" "20210713" "1780" "1" "NO" "Krav på innbetaling av selskapskapital" "Unpaid subscribed capital" "1" "20210713" "1800" "1" "NO" "Aksjer i foretak i samme konsern, norske" "Shares in group companies, Norwegian" "1" "20210713" "1805" "1" "NO" "Andeler i foretak i samme konsern, norske" "Units in group companies, Norwegian" "1" "20210713" "1806" "1" "NO" "Aksjer/andeler i foretak i samme konsern, utenlandske, innenfor fritaksmetoden" "Shares/units in group companies, foreign, included in the exemption model" "1" "20210713" "1808" "1" "NO" "Aksjer/andeler i foretak i samme konsern, utenlandske, utenfor fritaksmetoden" "Shares/units in group companies, foreign, not included in the exemption model" "1" "20210713" "1810" "1" "NO" "Børsnoterte aksjer, norske" "Listed share investments, Norwegian" "1" "20210713" "1815" "1" "NO" "Børsnoterte aksjer, utenlandske, innenfor fritaksmetoden" "Listed share investments, foreign, included in the exemption model" "1" "20210713" "1816" "1" "NO" "Børsnoterte aksjer, utenlandske, utenfor fritaksmetoden" "Listed share investments, foreign, not included in the exemption model" "1" "20210713" "1820" "1" "NO" "Andre ikke børsnoterte aksjer, norske" "Other unlisted share investments, Norwegian" "1" "20210713" "1825" "1" "NO" "Andre ikke børsnoterte aksjer, utenlandske, innenfor fritaksmetoden" "Other unlisted share investments, foreign, included in the exemption model" "1" "20210713" "1830" "1" "NO" "Markedsbaserte obligasjoner, norske" "Quoted bonds, Norwegian" "1" "20210713" "1835" "1" "NO" "Markedsbaserte obligasjoner, utenlandske" "Quoted bonds, foreign" "1" "20210713" "1840" "1" "NO" "Ikke markedsbaserte obligasjoner, norske" "Non-quoted bonds, Norwegian" "1" "20210713" "1845" "1" "NO" "Ikke markedsbaserte obligasjoner, utenlandske" "Non-quoted bonds, foreign" "1" "20210713" "1850" "1" "NO" "Markedsbaserte obligasjoner med kort løpetid (sertifikater), norske" "Quoted bonds with a short maturity (certificates), Norwegian" "1" "20210713" "1855" "1" "NO" "Markedsbaserte obligasjoner med kort løpetid (sertifikater), utenlandske" "Quoted bonds with a short maturity (certificates), foreign" "1" "20210713" "1860" "1" "NO" "Ikke markedsbaserte obligasjoner med kort løpetid (sertifikater), norske" "Non-quoted bonds with a short maturity (certificates), Norwegian" "1" "20210713" "1865" "1" "NO" "Ikke markedsbaserte obligasjoner med kort løpetid (sertifikater), utenlandske" "Non-quoted bonds with a short maturity (certificates), foreign" "1" "20210713" "1870" "1" "NO" "Markedsbaserte opsjoner, norske" "Quoted options, Norwegian" "1" "20210713" "1875" "1" "NO" "Markedsbaserte opsjoner, utenlandske" "Quoted options, foreign" "1" "20210713" "1880" "1" "NO" "Ikke markedsbaserte opsjoner, norske" "Non-quoted options, Norwegian" "1" "20210713" "1882" "1" "NO" "Ikke markedsbaserte opsjoner, utenlandske" "Non-quoted options, foreign" "1" "20210713" "1889" "1" "NO" "Andre finansielle instrumenter" "Other financial instruments" "1" "20210713" "1890" "1" "NO" "Andeler utenfor konsern, norske" "Units outside group companies, Norwegian" "1" "20210713" "1892" "1" "NO" "Andeler utenfor konsern, utenlandske, innenfor fritaksmetoden" "Units outside group companies, foreign, included in the exemption model" "1" "20210713" "1893" "1" "NO" "Andeler utenfor konsern, utenlandske, utenfor fritaksmetoden" "Units outside group companies, foreign, not included in the exemption model" "1" "20210713" "1900" "1" "NO" "Kontanter, NOK" "Cash in hand, NOK" "1" "20210713" "1905" "1" "NO" "Kontanter, euro" "Cash in hand, EUR" "1" "20210713" "1908" "1" "NO" "Kontanter, annen valuta" "Cash in hand, other currencies" "1" "20210713" "1909" "1" "NO" "Kassedifferanse" "Cash balance" "1" "20210713" "1920" "1" "NO" "Bankinnskudd" "Bank deposits" "1" "20210713" "1950" "1" "NO" "Bankinnskudd for skattetrekk" "Bank deposits for tax withholdings" "1" "20210713" "1960" "1" "NO" "Bankinnskudd utland" "Bank deposits, abroad" "1" "20210713" "2000" "1" "NO" "Aksjekapital/Egenkapital, bundet" "Subscribed share capital / Equity, undistributable" "3" "20210713" "2010" "1" "NO" "Egne aksjer / Felleseid andelskapital" "Own shares (treasury stock) / Jointly-owned cooperative share capital" "3" "20210713" "2020" "1" "NO" "Overkurs" "Share premium reserve" "3" "20210713" "2030" "1" "NO" "Ikke registrert kapitalforhøyelse" "Non-authorised increase in capital" "3" "20210713" "2032" "1" "NO" "Ikke registrert fondsemisjon" "Non-authorised capitalisation issue" "3" "20210713" "2033" "1" "NO" "Ikke registrert kapitalnedsettelse" "Non-authorised reduction in capital" "3" "20210713" "2035" "1" "NO" "Annen innskutt egenkapital" "Other paid-in capital" "3" "20210713" "2036" "1" "NO" "Stiftelsesutgifter" "Incorporation expenses" "3" "20210713" "2040" "1" "NO" "Fond / Fond for vurderingsforskjeller i DLS" "Reserves / Reserve for valuation variances, general partnership-companies and likewise" "3" "20210713" "2042" "1" "NO" "Fond for vurderingsforskjeller i andre selskaper" "Reserve for valuation variances, other companies" "3" "20210713" "2045" "1" "NO" "Fond for urealiserte gevinster" "Reserve for non-realised gains" "3" "20210713" "2050" "1" "NO" "Annen egenkapital" "Other equity" "3" "20210713" "2055" "1" "NO" "Avsatt utbytte" "Provisions for dividends" "3" "20210713" "2060" "1" "NO" "Uttak kontanter" "Cash withdrawal" "3" "20210713" "2062" "1" "NO" "Innskudd kontanter" "Cash deposit" "3" "20210713" "2063" "1" "NO" "Uttak av anleggsmidler/driftsmidler" "Withdrawal of fixed assets" "3" "20210713" "2064" "1" "NO" "Uttak varer og tjenester" "Withdrawal of goods and services" "3" "20210713" "2065" "1" "NO" "Egen bolig i næringsbygg" "Own dwelling in commercial building" "3" "20210713" "2066" "1" "NO" "Motkonto egen bolig i næringsbygg" "Contra account, own dwelling in commercial building" "3" "20210713" "2067" "1" "NO" "Lys og varme privat" "Light and heat, private" "3" "20210713" "2068" "1" "NO" "Private kostnader til elektronisk kommunikasjon" "Private expenses for electronic communications" "3" "20210713" "2069" "1" "NO" "Diverse andre privatutgifter" "Miscellaneous other private expenses" "3" "20210713" "2070" "1" "NO" "Forskuddsskatt" "Advance tax" "3" "20210713" "2072" "1" "NO" "Tilleggsforskudd/restskatt" "Supplemental prepayment/tax due" "3" "20210713" "2075" "1" "NO" "Privat bruk av næringsbil" "Private use of company car" "3" "20210713" "2077" "1" "NO" "Premie til egen syke- og ulykkesforsikring" "Premium for own health and accident insurance" "3" "20210713" "2078" "1" "NO" "Premie til tilleggstrygd for sykepenger" "Premium for supplementary national insurance for sickness benefits" "3" "20210713" "2080" "1" "NO" "Udekket tap" "Uncovered loss" "3" "20210713" "2099" "1" "NO" "Udisponert resultat" "Retained result" "3" "20210713" "2100" "1" "NO" "Pensjonsforpliktelser" "Pension liabilities" "3" "20210713" "2120" "1" "NO" "Utsatt skatt, brutto" "Deferred tax, gross" "3" "20210713" "2129" "1" "NO" "Utlignbar utsatt skatt" "Deferred tax that can be offset" "3" "20210713" "2160" "1" "NO" "Uopptjent inntekt" "Unearned income" "3" "20210713" "2180" "1" "NO" "Andre avsetninger for forpliktelser" "Other provisions for liabilities and charges" "3" "20210713" "2188" "1" "NO" "Avsetning for skyldig merverdiavgift" "Accured VAT" "3" "20210713" "2200" "1" "NO" "Konvertible lån" "Convertible loans" "3" "20210713" "2210" "1" "NO" "Obligasjonslån" "Bond loans" "3" "20210713" "2220" "1" "NO" "Gjeld til kredittinstitusjoner" "Liabilities to financial institutions" "3" "20210713" "2250" "1" "NO" "Gjeld til ansatte" "Liabilities to employees" "3" "20210713" "2255" "1" "NO" "Gjeld til eiere" "Liabilities to owners" "3" "20210713" "2260" "1" "NO" "Gjeld til selskap i samme konsern" "Liabilities to companies in the same group" "3" "20210713" "2280" "1" "NO" "Stille interessentinnskudd" "Subscription by sleeping partner" "3" "20210713" "2285" "1" "NO" "Ansvarlig lånekapital" "Subordinated loan capital" "3" "20210713" "2290" "1" "NO" "Gjeld til andre personer enn ansatte og eiere" "Liabilities to persons other than employees and owners" "3" "20210713" "2299" "1" "NO" "Annen langsiktig gjeld" "Other long-term liabilities" "3" "20210713" "2300" "1" "NO" "Konvertible lån" "Convertible loans" "3" "20210713" "2320" "1" "NO" "Obligasjonslån" "Bond loans" "3" "20210713" "2360" "1" "NO" "Byggelån" "Construction loans" "3" "20210713" "2380" "1" "NO" "Kassakreditt" "Overdraft facilities" "3" "20210713" "2390" "1" "NO" "Annen gjeld til kredittinstitusjon" "Other liabilities to financial institution" "3" "20210713" "2400" "1" "NO" "Leverandørgjeld" "Trade creditors" "3" "20210713" "2460" "1" "NO" "Leverandørgjeld til selskap i samme konsern" "Trade creditors from group companies" "3" "20210713" "2500" "1" "NO" "Betalbar skatt, ikke fastsatt" "Tax payable, not offset" "3" "20210713" "2510" "1" "NO" "Betalbar skatt, fastsatt" "Tax payable, offset" "3" "20210713" "2540" "1" "NO" "Forskuddsskatt – upersonlig skattyter" "Corporate advance tax" "3" "20210713" "2599" "1" "NO" "Annen skyldig skatt" "Other payable taxes" "3" "20210713" "2600" "1" "NO" "Forskuddstrekk" "Advance tax withholding" "3" "20210713" "2610" "1" "NO" "Utleggstrekk" "Attachment of earnings" "3" "20210713" "2620" "1" "NO" "Bidragstrekk" "Deduction of support (child-support etc) payments" "3" "20210713" "2630" "1" "NO" "Trygdetrekk" "National insurance deduction" "3" "20210713" "2640" "1" "NO" "Forsikringstrekk" "Insurance deduction" "3" "20210713" "2650" "1" "NO" "Trukket fagforeningskontingent" "Trade union dues deduction" "3" "20210713" "2690" "1" "NO" "Andre trekk" "Other deductions" "3" "20210713" "2700" "1" "NO" "Utgående merverdiavgift, høy sats" "Output VAT, high rate" "3" "20210713" "2701" "1" "NO" "Utgående merverdiavgift, middels sats" "Output VAT, middle rate" "3" "20210713" "2702" "1" "NO" "Utgående merverdiavgift, middels sats, råfisk mv" "Output VAT, middle rate raw fish etc" "3" "20210713" "2703" "1" "NO" "Utgående merverdiavgift, lav sats" "Output VAT, low rate" "3" "20210713" "2704" "1" "NO" "Utgående merverdiavgift ved kjøp av tjenester fra utlandet" "Output VAT, purchases of services from abroad" "3" "20210713" "2705" "1" "NO" "Utgående merverdiavgift - innførsel av varer, høy sats" "Output VAT - import of goods, high rate" "3" "20210713" "2706" "1" "NO" "Utgående merverdiavgift - innførsel av varer, middels sats" "Output VAT - import of goods, medium rate" "3" "20210713" "2707" "1" "NO" "Utgående merverdiavgift - innenlands kjøp av varer og tjenester med omvendt avgiftsplikt, høy sats" "Output VAT - domestic purchase of goods and services with reversed VAT liability, high rate" "3" "20210713" "2709" "1" "NO" "Utgående merverdiavgift ved kjøp av tjenester fra utlandet, lav sats" "Output VAT purchase of services from abroad, low rate" "3" "20210713" "2710" "1" "NO" "Inngående merverdiavgift, høy sats" "Input VAT, high rate" "3" "20210713" "2711" "1" "NO" "Inngående merverdiavgift, middels sats" "Input VAT, middle rate" "3" "20210713" "2712" "1" "NO" "Inngående merverdiavgift, middels sats, råfisk mv" "Input VAT, middle rate, raw fish etc" "3" "20210713" "2713" "1" "NO" "Inngående merverdiavgift, lav sats" "Input VAT, low rate" "3" "20210713" "2714" "1" "NO" "Inngående merverdiavgift ved kjøp tjenester fra utlandet" "Input VAT, purchases of services from abroad" "3" "20210713" "2715" "1" "NO" "Inngående merverdiavgift - innførsel av varer, høy sats" "Input VAT - import of goods, high rate" "3" "20210713" "2716" "1" "NO" "Inngående merverdiavgift - innførsel av varer, middels sats" "Input VAT - import of goods, medium rate" "3" "20210713" "2717" "1" "NO" "Inngående merverdiavgift - innenlands kjøp av varer og tjenester med omvendt avgiftsplikt, høy sats" "Input VAT - domestic purchase of goods and services with reversed VAT liability, high rate" "3" "20210713" "2718" "1" "NO" "Inngående merverdiavgift ved kjøp av tjenester fra utlandet, lav sats" "Input VAT purchase of services from abroad, low rate" "3" "20210713" "2740" "1" "NO" "Oppgjørskonto merverdiavgift" "Settlement account for VAT" "3" "20210713" "2770" "1" "NO" "Skyldig arbeidsgiveravgift" "Unpaid employers’ national insurance contributions" "3" "20210713" "2771" "1" "NO" "Betalt arbeidsgiveravgift" "Paid employers’ national insurance contributions" "3" "20210713" "2772" "1" "NO" "Skyldig finansskatt av lønn" "Unpaid finance tax payroll" "3" "20210713" "2773" "1" "NO" "Betalt finansskatt av lønn" "Paid finance tax payroll" "3" "20210713" "2780" "1" "NO" "Påløpt arbeidsgiveravgift påløpt lønn" "Accrued employers’ national insurance contributions on accrued wages and salaries" "3" "20210713" "2781" "1" "NO" "Påløpt arbeidsgiveravgift ferielønn" "Accrued employers’ national insurance contributions on holiday pay" "3" "20210713" "2782" "1" "NO" "Påløpt arbeidsgiveravgift andre honorarer" "Accrued employers’ national insurance contributions on other remuneration" "3" "20210713" "2783" "1" "NO" "Påløpt finansskatt påløpt lønn" "Accrued finance tax on accrued wages and salaries" "3" "20210713" "2784" "1" "NO" "Påløpt finansskatt ferielønn" "Accrued finance tax on accrued holiday pay" "3" "20210713" "2785" "1" "NO" "Påløpt finansskatt andre honorarer" "Accrued finance tax on other remuneration" "3" "20210713" "2790" "1" "NO" "Andre offentlige avgifter" "Other public duties payable" "3" "20210713" "2800" "1" "NO" "Avsatt utbytte" "Provisions for dividends" "3" "20210713" "2900" "1" "NO" "Forskudd fra kunder" "Prepayments from customers" "3" "20210713" "2910" "1" "NO" "Gjeld til ansatte" "Liabilities to employees" "3" "20210713" "2915" "1" "NO" "Gjeld til eiere" "Liabilities to owners" "3" "20210713" "2920" "1" "NO" "Gjeld til selskap i samme konsern" "Liabilities to companies in the same group" "3" "20210713" "2930" "1" "NO" "Skyldig lønn" "Unpaid wages and salaries" "3" "20210713" "2940" "1" "NO" "Skyldige feriepenger" "Unpaid holiday pay" "3" "20210713" "2945" "1" "NO" "Utbetalte feriepenger" "Paid holiday pay" "3" "20210713" "2950" "1" "NO" "Påløpt rente" "Accrued interest" "3" "20210713" "2960" "1" "NO" "Annen påløpt kostnad" "Other accrued expenses" "3" "20210713" "2965" "1" "NO" "Forskuddsbetalt inntekt" "Prepaid income" "3" "20210713" "2970" "1" "NO" "Fremtidig garantiytelse" "Future guarantee provision" "3" "20210713" "2975" "1" "NO" "Fremtidig serviceytelse" "Future service provision" "3" "20210713" "2980" "1" "NO" "Avsetning styrehonorar" "Provisions for board members’ fees" "3" "20210713" "2982" "1" "NO" "Avsetning revisjonshonorar" "Provisions for auditors’ remuneration" "3" "20210713" "2983" "1" "NO" "Avsetning regnskapshonorar" "Provisions for accountants’ fees" "3" "20210713" "2989" "1" "NO" "Avsetning for andre forpliktelser" "Other provisions for liabilities" "3" "20210713" "2990" "1" "NO" "Gjeld til andre personer enn ansatte og eiere" "Liabilities to persons other than employees and owners" "3" "20210713" "2999" "1" "NO" "Annen kortsiktig gjeld" "Other current liabilities" "3" "20210713" "3000" "1" "NO" "Salgsinntekt handelsvarer, avgiftspliktig, høy sats" "Sales revenue, merchandise, subject to VAT, high rate" "4" "20210713" "3005" "1" "NO" "Salgsinntekt handelsvarer, omvendt avgiftsplikt" "Revenue trade goods, reversed VAT liability" "4" "20210713" "3009" "1" "NO" "Opptjent, ikke fakturert inntekt" "Earned income that has not been invoiced" "4" "20210713" "3010" "1" "NO" "Salgsinntekt egentilvirkede varer, avgiftspliktig, høy sats" "Sales revenue, goods of own production, subject to VAT, high rate" "4" "20210713" "3015" "1" "NO" "Salgsinntekt egentilvirkede varer, omvendt avgiftsplikt" "Revenue self-produced goods, reversed VAT liability" "4" "20210713" "3019" "1" "NO" "Opptjent, ikke fakturert inntekt" "Earned income that has not been invoiced" "4" "20210713" "3020" "1" "NO" "Salgsinntekt tjenester, avgiftspliktig, høy sats" "Sales revenue, services, subject to VAT, high rate" "4" "20210713" "3025" "1" "NO" "Salgsinntekt tjenester, omvendt avgiftsplikt" "Revenue services, reversed VAT liability" "4" "20210713" "3029" "1" "NO" "Opptjent, ikke fakturert inntekt" "Earned income that has not been invoiced" "4" "20210713" "3030" "1" "NO" "Salgsinntekt handelsvarer, avgiftspliktig, middels sats" "Sales revenue, merchandise, subject to VAT, middle rate" "4" "20210713" "3039" "1" "NO" "Opptjent, ikke fakturert inntekt" "Earned income that has not been invoiced" "4" "20210713" "3040" "1" "NO" "Salgsinntekt egentilvirkede varer, avgiftspliktig, middels sats" "Sales revenue, goods of own production, subject to VAT, middle rate" "4" "20210713" "3049" "1" "NO" "Opptjent, ikke fakturert inntekt" "Earned income that has not been invoiced" "4" "20210713" "3050" "1" "NO" "Salgsinntekt tjenester, avgiftspliktig, lav sats" "Sales revenue, services, subject to VAT, low rate" "4" "20210713" "3059" "1" "NO" "Opptjent, ikke fakturert inntekt" "Earned income that has not been invoiced" "4" "20210713" "3060" "1" "NO" "Uttak av varer, avgiftspliktig, høy sats" "Withdrawal of goods, subject to VAT, high rate" "4" "20210713" "3063" "1" "NO" "Uttak av varer, avgiftspliktig, middels sats" "Withdrawal of goods, subject to VAT, middle rate" "4" "20210713" "3070" "1" "NO" "Uttak av tjenester, avgiftspliktig, høy sats" "Withdrawal of services, subject to VAT, high rate" "4" "20210713" "3074" "1" "NO" "Uttak av tjenester, avgiftspliktig, lav sats" "Withdrawal of services, subject to VAT, low rate" "4" "20210713" "3081" "1" "NO" "Kontantrabatt, avgiftspliktig salg, høy sats" "Cash discount, sales subject to VAT, high rate" "4" "20210713" "3082" "1" "NO" "Kontantrabatt, avgiftspliktig salg, middel sats" "Cash discount, sales subject to VAT, middle rate" "4" "20210713" "3083" "1" "NO" "Kontantrabatt, avgiftspliktig salg, lav sats" "Cash discount, sales subject to VAT, low rate" "4" "20210713" "3084" "1" "NO" "Kvantumsrabatt, avgiftspliktig salg, høy sats" "Quantity discount, sales subject to VAT, high rate" "4" "20210713" "3085" "1" "NO" "Kvantumsrabatt, avgiftspliktig salg, middels sats" "Quantity discount, sales subject to VAT, middle rate" "4" "20210713" "3086" "1" "NO" "Kvantumsrabatt, avgiftspliktig salg, lav sats" "Quantity discount, sales subject to VAT, low rate" "4" "20210713" "3087" "1" "NO" "Annen salgsinntektsreduksjon, avgiftspliktig salg, høy sats" "Other reduction in sales revenue, sales subject to VAT, high rate" "4" "20210713" "3088" "1" "NO" "Annen salgsinntektsreduksjon, avgiftspliktig salg, middels sats" "Other reduction in sales revenue, sales subject to VAT, middle rate" "4" "20210713" "3089" "1" "NO" "Annen salgsinntektsreduksjon, avgiftspliktig salg, lav sats" "Other reduction in sales revenue, sales subject to VAT, low rate" "4" "20210713" "3090" "1" "NO" "Viderefakturering av omkostninger ved salg, høy sats" "Re-invoicing of sales costs, high rate" "4" "20210713" "3091" "1" "NO" "Viderefakturering av omkostninger ved salg, middels sats" "Re-invoicing of sales costs, middle rate" "4" "20210713" "3092" "1" "NO" "Viderefakturering av omkostninger ved salg, lav sats" "Re-invoicing of sales costs, low rate" "4" "20210713" "3100" "1" "NO" "Salgsinntekt handelsvarer, innenlands, avgiftsfri" "Revenue trade goods, domestic, duty free" "4" "20210713" "3105" "1" "NO" "Salgsinntekt handelsvarer, utførsel, avgiftsfri" "Revenue trade goods, exportation, duty free" "4" "20210713" "3109" "1" "NO" "Opptjent, ikke fakturert inntekt" "Earned income that has not been invoiced" "4" "20210713" "3110" "1" "NO" "Salgsinntekt egentilvirkede varer, innenlands, avgiftsfri" "Revenue self-produced goods, domestic, duty free" "4" "20210713" "3115" "1" "NO" "Salgsinntekt egentilvirkede varer, utførsel, avgiftsfri" "Revenue self-produced goods, exportation, duty free" "4" "20210713" "3119" "1" "NO" "Opptjent, ikke fakturert inntekt" "Earned income that has not been invoiced" "4" "20210713" "3120" "1" "NO" "Salgsinntekt tjenester, innenlands, avgiftsfri" "Revenue services, domestic, duty free" "4" "20210713" "3125" "1" "NO" "Salgsinntekt tjenester, utførsel, avgiftsfri" "Revenue services, exportation, duty free" "4" "20210713" "3129" "1" "NO" "Opptjent, ikke fakturert inntekt" "Earned income that has not been invoiced" "4" "20210713" "3160" "1" "NO" "Uttak av varer, avgiftsfritt" "Withdrawal of goods, not subject to VAT" "4" "20210713" "3170" "1" "NO" "Uttak av tjenester, avgiftsfritt" "Withdrawal of services, not subject to VAT" "4" "20210713" "3181" "1" "NO" "Kontantrabatt, innenlands, avgiftsfritt" "Cash discounts, domestic, sales not subject to VAT" "4" "20210713" "3182" "1" "NO" "Kontantrabatt, utførsel, avgiftsfritt" "Cash discounts, exportation, sales not subject to VAT" "4" "20210713" "3185" "1" "NO" "Kvantumsrabatt, innenlands, avgiftsfritt" "Quantity discounts, domestic, sales not subject to VAT" "4" "20210713" "3186" "1" "NO" "Kvantumsrabatt, utførsel, avgiftsfritt" "Quantity discounts, exportation, sales not subject to VAT" "4" "20210713" "3188" "1" "NO" "Annen salgsinntektsreduksjon, innenlands, avgiftsfritt" "Other reductions in sales revenue, domestic, sales not subject to VAT" "4" "20210713" "3189" "1" "NO" "Annen salgsinntektsreduksjon, utførsel, avgiftsfritt" "Other reductions in sales revenue, exportation, sales not subject to VAT" "4" "20210713" "3190" "1" "NO" "Viderefakturering av omkostninger ved salg, innenlands, avgiftsfritt" "Re-invoicing of sales costs, domestic, not subject to VAT" "4" "20210713" "3191" "1" "NO" "Viderefakturering av omkostninger ved salg, utførsel, avgiftsfritt" "Re-invoicing of sales costs, exportation, sales not subject to VAT" "4" "20210713" "3200" "1" "NO" "Salgsinntekt handelsvarer, unntatt avgiftsplikt" "Sales revenue, merchandise, exempt from VAT" "4" "20210713" "3209" "1" "NO" "Opptjent, ikke fakturert inntekt" "Earned income that has not been invoiced" "4" "20210713" "3210" "1" "NO" "Salgsinntekt egentilvirkede varer, unntatt avgiftsplikt" "Sales revenue, goods of own production, exempt from VAT" "4" "20210713" "3219" "1" "NO" "Opptjent, ikke fakturert inntekt" "Earned income that has not been invoiced" "4" "20210713" "3220" "1" "NO" "Salgsinntekt tjenester, unntatt avgiftsplikt" "Sales revenue, services, exempt from VAT" "4" "20210713" "3229" "1" "NO" "Opptjent, ikke fakturert inntekt" "Earned income that has not been invoiced" "4" "20210713" "3260" "1" "NO" "Uttak av varer, unntatt avgiftsplikt" "Withdrawal of goods, exempt from VAT" "4" "20210713" "3281" "1" "NO" "Kontantrabatt, unntatt avgiftsplikt" "Cash discounts, exempt from VAT" "4" "20210713" "3285" "1" "NO" "Kvantumsrabatt, unntatt avgiftsplikt" "Quantity discounts, exempt from VAT" "4" "20210713" "3289" "1" "NO" "Annen salgsinntektsreduksjon, unntatt avgiftsplikt" "Other reductions in sales revenue, exempt from VAT" "4" "20210713" "3290" "1" "NO" "Viderefakturering av omkostninger ved salg, unntatt avgiftsplikt" "Re-invoicing of sales costs, exempt from VAT" "4" "20210713" "3300" "1" "NO" "Spesiell offentlig avgift for tilvirkede/solgte varer" "Special government fees and taxes on goods manufactured/sold" "4" "20210713" "3400" "1" "NO" "Spesielt offentlig tilskudd for tilvirkede/solgte varer" "Special public grant for manufactured/sold goods" "4" "20210713" "3440" "1" "NO" "Spesielt offentlig tilskudd for tjeneste" "Special public grant for services" "4" "20210713" "3500" "1" "NO" "Garanti" "Guarantees" "4" "20210713" "3510" "1" "NO" "Service" "Service" "4" "20210713" "3600" "1" "NO" "Leieinntekt fast eiendom, unntatt avgiftsplikt" "Rental income from real property, exempt from VAT" "4" "20210713" "3605" "1" "NO" "Leieinntekt fast eiendom, avgiftspliktig" "Rental income from real property, subject to VAT" "4" "20210713" "3609" "1" "NO" "Opptjent, ikke fakturert leieinntekt" "Earned rental income that has not been invoiced" "4" "20210713" "3610" "1" "NO" "Leieinntekt andre varige driftsmidler, avgiftspliktig" "Rental income from other tangible fixed assets, subject to VAT" "4" "20210713" "3615" "1" "NO" "Leieinntekt andre varige driftsmidler, avgiftsfri" "Rental income from other tangible fixed assets, not subject to VAT" "4" "20210713" "3619" "1" "NO" "Opptjent, ikke fakturert leieinntekt" "Earned rental income that has not been invoiced" "4" "20210713" "3620" "1" "NO" "Annen leieinntekt" "Other rental income" "4" "20210713" "3700" "1" "NO" "Provisjonsinntekt, avgiftspliktig" "Commission income, subject to VAT" "4" "20210713" "3705" "1" "NO" "Provisjonsinntekt, avgiftsfri" "Commission income, not subject to VAT" "4" "20210713" "3709" "1" "NO" "Opptjent, ikke fakturert provisjonsinntekt" "Earned commission income that has not been invoiced" "4" "20210713" "3710" "1" "NO" "Provisjonsinntekt, unntatt avgiftsplikt" "Commission income, exempt from VAT" "4" "20210713" "3850" "1" "NO" "Verdiendringer investeringseiendommer" "Change in value of investment properties" "4" "20210713" "3870" "1" "NO" "Verdiendringer biologiske eiendeler" "Change in value of biological assets" "4" "20210713" "3880" "1" "NO" "Gevinst ved avgang av immaterielle eiendeler og varige driftsmidler" "Gains from selling intangible assets and fixed assets" "4" "20210713" "3881" "1" "NO" "Salgssum immatr. eiendeler og varige driftsmidler, avgiftspliktig salg" "Selling price of intangible assets and tangible fixed assets, sale subject to VAT" "4" "20210713" "3882" "1" "NO" "Salgssum immatr. eiendeler og varige driftsmidler, avgiftsfritt salg" "Selling price of intangible assets and tangible fixed assets, sale not subject to VAT" "4" "20210713" "3883" "1" "NO" "Salgssum immatr. eiendeler og varige driftsmidler, unntatt avgiftsplikt" "Selling price of intangible assets and tangible fixed assets, exempt from VAT" "4" "20210713" "3889" "1" "NO" "Motkonto balanseverdi solgte immatr. eiendeler og varige driftsmidler" "Contra account, book value of intangible assets and tangible fixed assets" "4" "20210713" "3891" "1" "NO" "Salgssum finansielle anleggsmidler" "Selling price of financial assets" "4" "20210713" "3899" "1" "NO" "Motkonto balanseverdi finansielle anleggsmidler" "Contra account, book value of financial assets" "4" "20210713" "3900" "1" "NO" "Annen driftsrelatert inntekt" "Other operational income" "4" "20210713" "3971" "1" "NO" "Justering merverdiavgift fast eiendom" "Adjustments VAT property" "4" "20210713" "3972" "1" "NO" "Justering merverdiavgift maskiner" "Adjustments VAT machines" "4" "20210713" "4000" "1" "NO" "Innkjøp av råvarer og halvfabrikata, høy sats" "Purchase of raw materials and semi-manufactures, high rate" "2" "20210713" "4030" "1" "NO" "Innkjøp av råvarer og halvfabrikata, middels sats" "Purchase of raw materials and semi-manufactures, middle rate" "2" "20210713" "4035" "1" "NO" "Innkjøp av råvarer og halvfabrikata, uten MVA" "Purchase of raw materials and semi-manufactures, without VAT" "2" "20210713" "4040" "1" "NO" "Utenlandsk innkjøp av råvarer og halvfabrikata, høy sats" "Foreign purchase of raw materials and semi-manufactures, high rate" "2" "20210713" "4041" "1" "NO" "Utenlandsk innkjøp av råvarer og halvfabrikata, middels sats" "Foreign purchase of raw materials and semi-manufactures, middle rate" "2" "20210713" "4042" "1" "NO" "Utenlandsk innkjøp av råvarer og halvfabrikata, fritatt for avgift" "Foreign purchase of raw materials and semi-manufactures, not subject for VAT" "2" "20210713" "4060" "1" "NO" "Frakt, toll og spedisjon" "Freight, customs duty and forwarding" "2" "20210713" "4071" "1" "NO" "Kontantrabatt, råvarer og halvfabrikata, høy sats" "Cash discount raw materials and semi-manufactures, high rate" "2" "20210713" "4072" "1" "NO" "Kontantrabatt, råvarer og halvfabrikata, middels sats" "Cash discount raw materials and semi-manufatures, middle rate" "2" "20210713" "4075" "1" "NO" "Kvantumsrabatt, råvarer og halvfabrikata, høy sats" "Quantity discount raw materials and semi-manufactures, high rate" "2" "20210713" "4076" "1" "NO" "Kvantumsrabatt, råvarer og halvfabrikata, middels sats" "Quantity discount raw materials and semi-manufactures, middle rate" "2" "20210713" "4078" "1" "NO" "Annen innkjøpsprisreduksjon, høy sats" "Other purchase price reduction, high rate" "2" "20210713" "4079" "1" "NO" "Annen innkjøpsprisreduksjon, middels sats" "Other purchase price reduction, middle rate" "2" "20210713" "4080" "1" "NO" "Grunnlag MVA innførsel av varer, høy sats" "Basis VAT import of goods, high rate" "2" "20210713" "4081" "1" "NO" "Grunnlag MVA innførsel av varer, høy sats, motkonto" "Basis VAT import of goods, high rate, contra account" "2" "20210713" "4082" "1" "NO" "Grunnlag MVA innførsel av varer, middels sats" "Basis VAT import of goods, medium rate" "2" "20210713" "4083" "1" "NO" "Grunnlag MVA innførsel av varer, middels sats, motkonto" "Basis VAT import of goods, medium rate, contra account" "2" "20210713" "4084" "1" "NO" "Grunnlag innførsel av varer med null sats" "Basis import of goods with zero rate" "2" "20210713" "4085" "1" "NO" "Grunnlag innførsel av varer med null sats, motkonto" "Basis import of goods with zero rate, contra account" "2" "20210713" "4086" "1" "NO" "Innenlands kjøp av varer, omvendt avgiftsplikt" "Domestic purchase of goods, reversed VAT liability" "2" "20210713" "4087" "1" "NO" "Innenlands kjøp av varer, omvendt avgiftsplikt, motkonto" "Domestic purchase of goods, reversed VAT liability, contra account" "2" "20210713" "4090" "1" "NO" "Beholdningsendring" "Change in stock" "2" "20210713" "4100" "1" "NO" "Innkjøp varer under tilvirkning, høy sats" "Purchases of work in progress, high rate" "2" "20210713" "4130" "1" "NO" "Innkjøp varer under tilvirkning, middels sats" "Purchases of work in progress, middle rate" "2" "20210713" "4140" "1" "NO" "Innkjøp av råvarer under tilvirkning, uten MVA" "Purchases of work in progress, without VAT" "2" "20210713" "4160" "1" "NO" "Frakt, toll og spedisjon" "Freight, customs duty and forwarding" "2" "20210713" "4171" "1" "NO" "Kontantrabatt, varer under tilvirkning, høy sats" "Cash discount work in progress, high rate" "2" "20210713" "4172" "1" "NO" "Kontantrabatt, varer under tilvirkning, middels sats" "Cash discount work in progress, middle rate" "2" "20210713" "4175" "1" "NO" "Kvantumsrabatt, varer under tilvirkning, høy sats" "Quantity discount work in progress, high rate" "2" "20210713" "4176" "1" "NO" "Kvantumsrabatt, varer under tilvirkning, middels sats" "Quantity discount work in progress, middle rate" "2" "20210713" "4178" "1" "NO" "Annen innkjøpsprisreduksjon, varer under tilvirkning, høy sats" "Other purchase price reduction work in progress, high rate" "2" "20210713" "4179" "1" "NO" "Annen innkjøpsprisreduksjon, varer under tilvirkning, middels sats" "Other purchase price reduction work in progress, middle rate" "2" "20210713" "4190" "1" "NO" "Beholdningsendring" "Change in stock" "2" "20210713" "4200" "1" "NO" "Innkjøp ferdig egentilvirkede varer, høy sats" "Purchase of self-produced finished goods, high rate" "2" "20210713" "4230" "1" "NO" "Innkjøp ferdig egentilvirkede varer, middels sats" "Purchase of self-produced finished goods, middle rate" "2" "20210713" "4240" "1" "NO" "Innkjøp ferdig egentilvirkede varer, uten MVA" "Purchase of self-produced finished goods, without VAT" "2" "20210713" "4260" "1" "NO" "Frakt, toll og spedisjon" "Freight, customs duty and forwarding" "2" "20210713" "4270" "1" "NO" "Innkjøpsprisreduksjon, egentilvirkede varer, høy sats" "Purchase price reduction self-produced finished goods, high rate" "2" "20210713" "4271" "1" "NO" "Innkjøpsprisreduksjon, egentilvirkede varer, middels sats" "Purchase price reduction self-produced finished goods, middle rate" "2" "20210713" "4290" "1" "NO" "Beholdningsendring" "Change in stock" "2" "20210713" "4300" "1" "NO" "Innkjøp av varer for videresalg, høy sats" "Purchase of goods for resale, high rate" "2" "20210713" "4330" "1" "NO" "Innkjøp av varer for videresalg, middels sats" "Purchase of goods for resale, middle rate" "2" "20210713" "4335" "1" "NO" "Innkjøp av varer for videresalg, uten MVA" "Purchase of goods for resale, without VAT" "2" "20210713" "4340" "1" "NO" "Utenlands innkjøp av varer for videresalg, høy sats" "Foreign purchase of goods for resale, high rate" "2" "20210713" "4341" "1" "NO" "Utenlands innkjøp av varer for videresalg, middels sats" "Foreign purchase of goods for resale, middle rate" "2" "20210713" "4342" "1" "NO" "Utenlands innkjøp av varer for videresalg, fritatt for avgift" "Foreign purchase of goods for resale, not subject for VAT" "2" "20210713" "4360" "1" "NO" "Frakt, toll og spedisjon" "Freight, customs duty and forwarding" "2" "20210713" "4371" "1" "NO" "Kontantrabatt, varer for videresalg, høy sats" "Cash discount goods for resale, high rate" "2" "20210713" "4372" "1" "NO" "Kontantrabatt, varer for videresalg, middels sats" "Cash discount goods for resale, middle rate" "2" "20210713" "4375" "1" "NO" "Kvantumsrabatt, varer for videresalg, høy sats" "Quantity discount goods for resale, high rate" "2" "20210713" "4376" "1" "NO" "Kvantumsrabatt, varer for videresalg, middels sats" "Quantity discount goods for resale, middle rate" "2" "20210713" "4378" "1" "NO" "Annen innkjøpsprisreduksjon, høy sats" "Other purchase price reduction, high rate" "2" "20210713" "4379" "1" "NO" "Annen innkjøpsprisreduksjon, middels sats" "Other purchase price reduction, middle rate" "2" "20210713" "4380" "1" "NO" "Grunnlag MVA innførsel av varer, høy sats" "Basis VAT import of goods, high rate" "2" "20210713" "4381" "1" "NO" "Grunnlag MVA innførsel av varer, høy sats, motkonto" "Basis VAT import of goods, high rate, contra account" "2" "20210713" "4382" "1" "NO" "Grunnlag MVA innførsel av varer, middels sats" "Basis VAT import of goods, medium rate" "2" "20210713" "4383" "1" "NO" "Grunnlag MVA innførsel av varer, middels sats, motkonto" "Basis VAT import of goods, medium rate, contra account" "2" "20210713" "4384" "1" "NO" "Grunnlag innførsel av varer med nullsats" "Basis import of goods with zero rate" "2" "20210713" "4385" "1" "NO" "Grunnlag innførsel av varer med nullsats, motkonto" "Basis import of goods with zero rate, contra account" "2" "20210713" "4386" "1" "NO" "Innenlands kjøp av varer, omvendt avgiftsplikt" "Domestic purchase of goods, reversed VAT liability" "2" "20210713" "4387" "1" "NO" "Innenlands kjøp av varer, omvendt avgiftsplikt, motkonto" "Domestic purchase of goods, reversed VAT liability, contra account" "2" "20210713" "4390" "1" "NO" "Beholdningsendring" "Change in stock" "2" "20210713" "4500" "1" "NO" "Fremmedytelse og underentreprise" "External services and subcontracts" "2" "20210713" "4550" "1" "NO" "Fremmedytelse og underentreprise, opplysningspliktig" "External services and subcontracts, reportable" "2" "20210713" "4590" "1" "NO" "Beholdningsendring" "Change in stock" "2" "20210713" "4600" "1" "NO" "Emballasjematerialer" "Packing materials" "2" "20210713" "4690" "1" "NO" "Beholdningsendring" "Change in stock" "2" "20210713" "4900" "1" "NO" "Annen periodisering" "Other accruals" "2" "20210713" "4990" "1" "NO" "Beholdningsendring, egentilvirkede anleggsmidler" "Change in stock, fixed assets of own production" "2" "20210713" "5000" "1" "NO" "Lønn til ansatte" "Wages and salaries to employees" "2" "20210713" "5005" "1" "NO" "Avtalte tariffgodtgjørelser" "Contractual remuneration" "2" "20210713" "5090" "1" "NO" "Påløpt, ikke utbetalt lønn" "Accrued, unpaid wages and salaries" "2" "20210713" "5092" "1" "NO" "Feriepenger" "Holiday pay" "2" "20210713" "5099" "1" "NO" "Andre lønnsposteringer" "Other pay items" "2" "20210713" "5200" "1" "NO" "Fri bil" "Company car" "2" "20210713" "5210" "1" "NO" "Fri telefon" "Company-paid telephone" "2" "20210713" "5220" "1" "NO" "Fri avis" "Company-paid newspaper" "2" "20210713" "5230" "1" "NO" "Fri kost" "Free board" "2" "20210713" "5235" "1" "NO" "Fri losji" "Free accommodation" "2" "20210713" "5236" "1" "NO" "Fri bolig" "Free housing" "2" "20210713" "5240" "1" "NO" "Rentefordel" "Interest rate benefit" "2" "20210713" "5250" "1" "NO" "Gruppelivsforsikring" "Group life insurance" "2" "20210713" "5252" "1" "NO" "Ulykkesforsikring" "Accident insurance" "2" "20210713" "5253" "1" "NO" "Personavbruddsforsikring" "Personal consequential loss insurance" "2" "20210713" "5254" "1" "NO" "Yrkesskadeforsikring, skattepliktig del" "Occupational injuries insurance, taxable portion" "2" "20210713" "5255" "1" "NO" "Tilskudd og premie til pensjonsordning, arbeidsgiveravgiftspliktig" "Contributions and premiums to pension schemes, subject to national insurance contributions" "2" "20210713" "5280" "1" "NO" "Annen fordel i arbeidsforhold" "Other benefits of employment" "2" "20210713" "5290" "1" "NO" "Motkonto for gruppe 52" "Contra account for group 52" "2" "20210713" "5330" "1" "NO" "Godtgjørelse til styremedlemmer" "Remuneration to members of the board" "2" "20210713" "5335" "1" "NO" "Godtgjørelse til medlemmer av bedriftsforsamlingen" "Remuneration to members of the corporate assembly" "2" "20210713" "5390" "1" "NO" "Annen opplysningspliktig godtgjørelse" "Other reportable remuneration" "2" "20210713" "5400" "1" "NO" "Arbeidsgiveravgift" "Employers’ national insurance contributions" "2" "20210713" "5404" "1" "NO" "Påløpt arbeidsgiveravgift påløpt lønn" "Accured employers’ national insurance contributions accrued wages and salaries" "2" "20210713" "5405" "1" "NO" "Arbeidsgiveravgift av påløpte feriepenger" "Employers’ national insurance contributions on accrued holiday pay" "2" "20210713" "5406" "1" "NO" "Påløpt arbeidsgiveravgift av påløpte andre honorarer" "Accrued employers’ national insurance contributions on accrued other fees" "2" "20210713" "5420" "1" "NO" "Innberetningspliktig pensjonskostnad utbetalt over drift" "Reportable pension costs expenced, not insured" "2" "20210713" "5430" "1" "NO" "Finansskatt av lønn" "Finance tax on wages and salaries" "2" "20210713" "5431" "1" "NO" "Finansskatt av påløpte feriepenger" "Finance tax on accrued holiday pay" "2" "20210713" "5434" "1" "NO" "Påløpt finansskatt påløpt lønn" "Accrued finance tax on accrued wages and salaries" "2" "20210713" "5435" "1" "NO" "Påløpt finansskatt påløpte feriepenger" "Accrued finance tax on accrued holiday pay" "2" "20210713" "5436" "1" "NO" "Påløpt finansskatt påløpte andre honorarer" "Accrued finance tax on accrued other fees" "2" "20210713" "5500" "1" "NO" "Annen kostnadsgodtgjørelse" "Other expense allowances" "2" "20210713" "5600" "1" "NO" "Arbeidsgodtgjørelse til eiere i DLS" "Labour remuneration to owners of general partnership companies" "2" "20210713" "5700" "1" "NO" "Lærlingtilskudd" "Apprentice grant" "2" "20210713" "5750" "1" "NO" "Annet lønnstilskudd" "Other wage subsidies" "2" "20210713" "5800" "1" "NO" "Refusjon av sykepenger" "Reimbursement of sickness benefits" "2" "20210713" "5820" "1" "NO" "Refusjon av arbeidsgiveravgift" "Reimbursement of national insurance contributions" "2" "20210713" "5830" "1" "NO" "Refusjon arbeidsmarkedstiltak" "Refund, labour market schemes" "2" "20210713" "5890" "1" "NO" "Annen refusjon" "Other refunds" "2" "20210713" "5899" "1" "NO" "Motkonto for gruppe 58" "Contra account for group 58" "2" "20210713" "5900" "1" "NO" "Gaver til ansatte, fradragsberettiget" "Gifts to employees, deductible" "2" "20210713" "5905" "1" "NO" "Gaver til ansatte, ikke fradragsberettiget" "Gifts to employees, non-deductible" "2" "20210713" "5910" "1" "NO" "Kantinekostnad" "Canteen costs" "2" "20210713" "5915" "1" "NO" "Overtidsmat" "Overtime meals" "2" "20210713" "5919" "1" "NO" "Trekk kantinekostnader ansatte" "Deduction for canteen costs, employees" "2" "20210713" "5920" "1" "NO" "Yrkesskadeforsikring" "Occupational injury insurance" "2" "20210713" "5930" "1" "NO" "Annen ikke arbeidsgiveravgiftspliktig forsikring" "Other insurance not subject to national insurance contributions" "2" "20210713" "5941" "1" "NO" "LO/NHO-ordningen (O&U + sluttvederlag)" "LO/NHO scheme (O&U + severance pay)" "2" "20210713" "5942" "1" "NO" "LO/NHO-ordningen (AFP)" "LO/NHO scheme (AFP)" "2" "20210713" "5943" "1" "NO" "Pensjonsforsikring, arbeidsgiveravgiftspliktig" "Insured pensions, with social security taxes" "2" "20210713" "5944" "1" "NO" "Pensjonsforsikring, ikke arbeidsgiveravgiftspliktig" "Insured pensions, without social security taxes" "2" "20210713" "5950" "1" "NO" "Obligatorisk tjenestepensjon (OTP)" "Mandatory Occupational Pension (OTP)" "2" "20210713" "5990" "1" "NO" "Annen personalkostnad" "Other personnel costs" "2" "20210713" "5999" "1" "NO" "Motkonto for gruppe 59" "Contra account for group 59" "2" "20210713" "6000" "1" "NO" "Avskrivning på bygninger og annen fast eiendom" "Depreciation of buildings and other real property" "2" "20210713" "6010" "1" "NO" "Avskrivning på transportmidler" "Depreciation of means of transport" "2" "20210713" "6015" "1" "NO" "Avskrivning på maskiner" "Depreciation of machinery" "2" "20210713" "6017" "1" "NO" "Avskrivning på inventar" "Depreciation of fixtures and fittings" "2" "20210713" "6020" "1" "NO" "Avskrivning på ervervet goodwill" "Depreciation of acquired goodwill" "2" "20210713" "6029" "1" "NO" "Avskrivning på andre immaterielle eiendeler" "Depreciation of other intangible assets" "2" "20210713" "6030" "1" "NO" "Avskrivning annet" "Depreciation other" "2" "20210713" "6050" "1" "NO" "Nedskrivning av varige driftsmidler" "Write-down on tangible fixed assets" "2" "20210713" "6055" "1" "NO" "Nedskrivning av immaterielle eiendeler" "Write-down on intangible assets" "2" "20210713" "6059" "1" "NO" "Reversering av nedskrivning varige driftsmidler og immaterielle eiendeler" "Reversal of write-down on tangible fixed assets and intangible assets" "2" "20210713" "6060" "1" "NO" "Nedskrivning annet" "Write-down other" "2" "20210713" "6061" "1" "NO" "Reversering nedskrivning annet" "Reversal of write-down other" "2" "20210713" "6100" "1" "NO" "Frakt, transportkostnad og forsikring ved vareforsendelse" "Freight, transport costs and insurance for shipment of goods" "2" "20210713" "6110" "1" "NO" "Toll og spedisjonskostnad ved vareforsendelse" "Customs duty and forwarding cost for shipment of goods" "2" "20210713" "6190" "1" "NO" "Annen frakt- og transportkostnad ved salg" "Other freight and transport cost related to sales" "2" "20210713" "6200" "1" "NO" "Elektrisitet" "Electricity" "2" "20210713" "6210" "1" "NO" "Gass" "Gas" "2" "20210713" "6220" "1" "NO" "Fyringsolje" "Heating oil" "2" "20210713" "6230" "1" "NO" "Kull, koks" "Coal, coke" "2" "20210713" "6240" "1" "NO" "Ved" "Firewood" "2" "20210713" "6250" "1" "NO" "Bensin, dieselolje" "Petrol, diesel fuel" "2" "20210713" "6260" "1" "NO" "Vann" "Water" "2" "20210713" "6290" "1" "NO" "Annet brensel" "Other fuel" "2" "20210713" "6300" "1" "NO" "Leie lokale" "Rent, premises" "2" "20210713" "6320" "1" "NO" "Renovasjon, vann, avløp o.l." "Waste disposal, water, sewage etc." "2" "20210713" "6340" "1" "NO" "Lys" "Lighting" "2" "20210713" "6345" "1" "NO" "Varme" "Heating" "2" "20210713" "6360" "1" "NO" "Renhold" "Cleaning" "2" "20210713" "6391" "1" "NO" "Felles-/administrasjonskostnad senterforening" "Joint/administrative cost, shopping centre merchants’ association" "2" "20210713" "6399" "1" "NO" "Annen kostnad lokaler" "Other costs related to premises" "2" "20210713" "6400" "1" "NO" "Leie maskiner" "Rental of machinery" "2" "20210713" "6410" "1" "NO" "Leie inventar" "Rental of fixtures and fittings" "2" "20210713" "6420" "1" "NO" "Leie datasystemer" "Rental of computer systems" "2" "20210713" "6430" "1" "NO" "Leie andre kontormaskiner" "Rental of other office machines" "2" "20210713" "6440" "1" "NO" "Leie transportmidler" "Rental of means of transport" "2" "20210713" "6490" "1" "NO" "Annen leiekostnad" "Other rental costs" "2" "20210713" "6500" "1" "NO" "Motordrevet verktøy" "Motorised tools" "2" "20210713" "6510" "1" "NO" "Håndverktøy" "Hand tools" "2" "20210713" "6520" "1" "NO" "Hjelpeverktøy" "Auxiliary tools" "2" "20210713" "6530" "1" "NO" "Spesialverktøy" "Special tools" "2" "20210713" "6540" "1" "NO" "Inventar" "Fixtures and fittings" "2" "20210713" "6551" "1" "NO" "Datautstyr" "Computer equipment" "2" "20210713" "6552" "1" "NO" "Programvare anskaffelse" "Software, procurement" "2" "20210713" "6553" "1" "NO" "Programvare årlig vedlikehold" "Software, annual maintenance" "2" "20210713" "6560" "1" "NO" "Rekvisita" "Supplies" "2" "20210713" "6570" "1" "NO" "Arbeidsklær, opplysningspliktig" "Work clothing, reportable" "2" "20210713" "6571" "1" "NO" "Arbeidsklær, ikke opplysningspliktig" "Work clothing, non-reportable" "2" "20210713" "6575" "1" "NO" "Verneutstyr" "Protective gear" "2" "20210713" "6590" "1" "NO" "Annet driftsmateriale" "Other operating materials" "2" "20210713" "6600" "1" "NO" "Reparasjon og vedlikehold bygninger" "Repair and maintenance of buildings" "2" "20210713" "6620" "1" "NO" "Reparasjon og vedlikehold utstyr" "Repair and maintenance of equipment" "2" "20210713" "6690" "1" "NO" "Reparasjon og vedlikehold annet" "Other repair and maintenance" "2" "20210713" "6700" "1" "NO" "Revisjonshonorar" "Auditors’ remuneration" "2" "20210713" "6702" "1" "NO" "Honorar annen bistand fra revisor" "Auditors’ remuneration for other services" "2" "20210713" "6705" "1" "NO" "Regnskapshonorar" "Accountants’ fees" "2" "20210713" "6706" "1" "NO" "Honorarer annen bistand fra regnskapsfører" "Fees for other services from accountants" "2" "20210713" "6720" "1" "NO" "Honorar for annen økonomisk rådgivning" "Fees for other financial advising" "2" "20210713" "6725" "1" "NO" "Honorar for juridisk bistand, fradragsberettiget" "Fees for legal services, deductible" "2" "20210713" "6726" "1" "NO" "Honorar for juridisk bistand, ikke fradragsberettiget" "Fees for legal services, non-deductible" "2" "20210713" "6750" "1" "NO" "Honorar for databistand" "Fees for computer services" "2" "20210713" "6790" "1" "NO" "Annen fremmed tjeneste, opplysningspliktig" "Other external services, reportable" "2" "20210713" "6795" "1" "NO" "Annen fremmed tjeneste, ikke opplysningspliktig" "Other external services, non-reportable" "2" "20210713" "6800" "1" "NO" "Kontorrekvisita" "Office supplies" "2" "20210713" "6820" "1" "NO" "Trykksak" "Printed matter" "2" "20210713" "6840" "1" "NO" "Aviser, tidsskrifter, bøker o.l." "Newspapers, journals/periodicals, books etc." "2" "20210713" "6860" "1" "NO" "Møte, kurs, oppdatering o.l." "Meetings, seminars/courses, refresher courses etc." "2" "20210713" "6890" "1" "NO" "Annen kontorkostnad" "Other office costs" "2" "20210713" "6900" "1" "NO" "Telefon" "Telephone" "2" "20210713" "6903" "1" "NO" "Mobiltelefon" "Mobile telephone" "2" "20210713" "6907" "1" "NO" "Datakommunikasjon" "Data communication" "2" "20210713" "6909" "1" "NO" "Annen telekommunikasjon" "Other telecommunication" "2" "20210713" "6940" "1" "NO" "Porto" "Postage" "2" "20210713" "7000" "1" "NO" "Drivstoff transportmiddel 1" "Fuel, means of transport 1" "2" "20210713" "7020" "1" "NO" "Vedlikehold transportmiddel 1" "Maintenance, means of transport 1" "2" "20210713" "7040" "1" "NO" "Forsikring transportmiddel 1" "Insurance, means of transport 1" "2" "20210713" "7090" "1" "NO" "Annen kostnad transportmiddel 1" "Other costs, means of transport 1" "2" "20210713" "7100" "1" "NO" "Bilgodtgjørelse, opplysningspliktig" "Car allowance, reportable" "2" "20210713" "7130" "1" "NO" "Reisekostnad, opplysningspliktig" "Travel expenses, reportable" "2" "20210713" "7140" "1" "NO" "Reisekostnad, ikke opplysningspliktig" "Travel expenses, non-reportable" "2" "20210713" "7150" "1" "NO" "Diettkostnad, opplysningspliktig" "Subsistence expenses, reportable" "2" "20210713" "7160" "1" "NO" "Diettkostnad, ikke opplysningspliktig" "Subsistence expenses, non-reportable" "2" "20210713" "7190" "1" "NO" "Verktøygodtgjørelse" "Tool allowance" "2" "20210713" "7195" "1" "NO" "Arbeidstøygodtgjørelse" "Work clothing allowance" "2" "20210713" "7199" "1" "NO" "Annen kostnadsgodtgjørelse" "Other expense allowance" "2" "20210713" "7200" "1" "NO" "Provisjonskostnad, opplysningspliktig" "Commission charges, reportable" "2" "20210713" "7210" "1" "NO" "Provisjonskostnad, ikke opplysningspliktig" "Commission charges, non-reportable" "2" "20210713" "7300" "1" "NO" "Salgskostnad" "Selling costs" "2" "20210713" "7320" "1" "NO" "Reklameannonser" "Advertisements" "2" "20210713" "7322" "1" "NO" "Reklameavis/-katalog mv." "Advertising supplements/catalogues etc." "2" "20210713" "7323" "1" "NO" "Reklameartikler" "Advertising articles" "2" "20210713" "7329" "1" "NO" "Annen reklamekostnad" "Other advertising costs" "2" "20210713" "7350" "1" "NO" "Representasjon, fradragsberettiget" "Entertainment expenses, deductible" "2" "20210713" "7360" "1" "NO" "Representasjon, ikke fradragsberettiget" "Entertainment expenses, non-deductible" "2" "20210713" "7390" "1" "NO" "Annen salgskostnad, fradragsberettiget" "Other selling costs, deductible" "2" "20210713" "7395" "1" "NO" "Annen salgskostnad, ikke fradragsberettiget" "Other selling costs, non-deductible" "2" "20210713" "7400" "1" "NO" "Kontingent, fradragsberettiget" "Membership dues, deductible" "2" "20210713" "7410" "1" "NO" "Kontingent, ikke fradragsberettiget" "Membership dues, non-deductible" "2" "20210713" "7420" "1" "NO" "Gave, fradragsberettiget" "Gifts, deductible" "2" "20210713" "7430" "1" "NO" "Gave, ikke fradragsberettiget" "Gifts, non-deductible" "2" "20210713" "7500" "1" "NO" "Forsikringspremie" "Insurance premiums" "2" "20210713" "7530" "1" "NO" "Frivillig tilleggstrygd for næringsdrivende" "Voluntary supplemental national insurance for self-employed" "2" "20210713" "7550" "1" "NO" "Garantikostnad" "Guarantee costs" "2" "20210713" "7560" "1" "NO" "Servicekostnad" "Service costs" "2" "20210713" "7600" "1" "NO" "Lisensavgift" "Licence fees" "2" "20210713" "7605" "1" "NO" "Royalties" "Royalties" "2" "20210713" "7610" "1" "NO" "Patentkostnad ved egen patent" "Patent costs for own patent" "2" "20210713" "7620" "1" "NO" "Kostnad ved varemerke o.l." "Cost related to trademarks etc." "2" "20210713" "7630" "1" "NO" "Kontroll-, prøve- og stempelavgifter" "Inspection-, testing- and stamp duty fees" "2" "20210713" "7710" "1" "NO" "Styremøter" "Board meetings" "2" "20210713" "7715" "1" "NO" "Bedriftsforsamlingsmøter" "Corporate assembly meetings" "2" "20210713" "7720" "1" "NO" "Generalforsamling" "General meeting" "2" "20210713" "7730" "1" "NO" "Kostnad ved egne aksjer" "Cost of own shares (treasury stock)" "2" "20210713" "7750" "1" "NO" "Eiendoms- og festeavgift" "Property tax and ground rent" "2" "20210713" "7770" "1" "NO" "Bank- og kortgebyr" "Bank charges and card fees" "2" "20210713" "7775" "1" "NO" "Kredittkortprovisjoner" "Credit card commissions" "2" "20210713" "7780" "1" "NO" "Grunnlag MVA innførsel av varer, høy sats" "Basis VAT import of goods, high rate" "2" "20210713" "7781" "1" "NO" "Grunnlag MVA innførsel av varer, høy sats, motkonto" "Basis VAT import of goods, high rate, contra account" "2" "20210713" "7782" "1" "NO" "Grunnlag MVA innførsel av varer, middels sats" "Basis VAT import of goods, medium rate" "2" "20210713" "7783" "1" "NO" "Grunnlag MVA innførsel av varer, middels sats, motkonto" "Basis VAT import of goods, medium rate, contra account" "2" "20210713" "7784" "1" "NO" "Grunnlag innførsel av varer med null sats" "Basis import of goods with zero rate" "2" "20210713" "7785" "1" "NO" "Grunnlag innførsel av varer med null sats, motkonto" "Basis import of goods with zero rate, contra account" "2" "20210713" "7786" "1" "NO" "Grunnlag utgående MVA kjøp tjenester fra utlandet" "Basis outgoing VAT purchase of services from abroad" "2" "20210713" "7787" "1" "NO" "Grunnlag utgående MVA kjøp tjenester fra utlandet, motkonto" "Basis outgoing VAT purchase of services from abroad, contra account" "2" "20210713" "7788" "1" "NO" "Innenlands kjøp av varer og tjenester, omvendt avgiftsplikt" "Domestic purchase of goods and services, reversed VAT liability" "2" "20210713" "7789" "1" "NO" "Innenlands kjøp av varer og tjenester, omvendt avgiftsplikt, motkonto" "Domestic purchase of goods and services, reversed VAT liability, contra account" "2" "20210713" "7798" "1" "NO" "Annen kostnad, fradragsberettiget" "Other expenses, deductible" "2" "20210713" "7799" "1" "NO" "Annen kostnad, ikke fradragsberettiget" "Other expenses, non-deductible" "2" "20210713" "7820" "1" "NO" "Innkommet på tidligere nedskrevne fordringer, skattepliktig" "Income on bad debts previously written off, taxable" "2" "20210713" "7825" "1" "NO" "Innkommet på tidligere nedskrevne fordringer, ikke skattepliktig" "Income on bad debts previously written off, non-taxable" "2" "20210713" "7830" "1" "NO" "Tap på fordringer, fradragsberettiget" "Bad debts, deductible" "2" "20210713" "7835" "1" "NO" "Tap på fordringer, ikke fradragsberettiget" "Bad debts, non-deductible" "2" "20210713" "7839" "1" "NO" "Endring i avsetning for forventet tap" "Change in provision for expected loss" "2" "20210713" "7860" "1" "NO" "Tap på kontrakter" "Losses on contracts" "2" "20210713" "7880" "1" "NO" "Tap ved avgang anleggsmidler" "Losses on sale fixed assets" "2" "20210713" "7881" "1" "NO" "Salgssum immatr. eiendeler og varige driftsmidler, avgiftspliktig salg" "Selling price, intangible assets and tangible fixed assets, sale subject to VAT" "2" "20210713" "7882" "1" "NO" "Salgssum immatr. eiendeler og varige driftsmidler, avgiftsfritt salg" "Selling price, intangible assets and tangible fixed assets, sale not subject to VAT" "2" "20210713" "7883" "1" "NO" "Salgssum immatr. eiendeler og varige driftsmidler, unntatt avgiftsplikt" "Selling price of intangible assets and tangible fixed assets, exempt from VAT" "2" "20210713" "7889" "1" "NO" "Motkonto, balanseverdi solgte immatr. eiendeler og varige driftsmidler" "Contra account, book value of sold intangible assets and tangible fixed assets" "2" "20210713" "7891" "1" "NO" "Salgssum finansielle anleggsmidler" "Selling price of financial assets" "2" "20210713" "7899" "1" "NO" "Motkonto balanseført verdi solgte finansielle driftsmidler" "Contra account, book value of sold financial assets" "2" "20210713" "7971" "1" "NO" "Justering inngående merverdiavgift fast eiendom" "Ajustment VAT property" "2" "20210713" "7972" "1" "NO" "Justering inngående merverdiavgift maskiner, inventar mv" "Ajustment VAT machinery, fixtures and fittings etc" "2" "20210713" "7980" "1" "NO" "Tilbakeføring av inngående merverdiavgift" "Reversal ingoing VAT" "2" "20210713" "8000" "1" "NO" "Aksjeutbytte fra norsk datterselskap" "Dividends from Norwegian subsidiaries" "4" "20210713" "8003" "1" "NO" "Aksjeutbytte fra utenlandsk datterselskap, innenfor fritaksmetoden" "Dividends from foreign subsidiaries, included in the exemption model" "4" "20210713" "8004" "1" "NO" "Aksjeutbytte fra utenlandsk datterselskap, utenfor fritaksmetoden" "Dividends from foreign subsidiaries, not included in the exemption model" "4" "20210713" "8005" "1" "NO" "Resultatandel fra datterselskap etter egenkapitalmetoden" "Share of income from subsidiaries according to the equity method" "4" "20210713" "8007" "1" "NO" "Gevinst/tap ved realisasjon av aksjer/andeler i datterselskap, innenfor fritaksmetoden" "Gain/loss on the disposal of shares/units in subsidiaries, included in the exemption model" "4" "20210713" "8008" "1" "NO" "Gevinst/tap ved realisasjon av aksjer/andeler i datterselskap, utenfor fritaksmetoden" "Gain/loss on the disposal of shares/units in subsidiaries, not included in the exemption model" "4" "20210713" "8010" "1" "NO" "Aksjeutbytte fra norsk foretak i samme konsern" "Dividends from Norwegian group companies" "4" "20210713" "8013" "1" "NO" "Aksjeutbytte fra utenlandsk foretak i samme konsern, innenfor fritaksmetoden" "Dividends from foreign group companies, included in the exemption model" "4" "20210713" "8014" "1" "NO" "Aksjeutbytte fra utenlandsk foretak i samme konsern, utenfor fritaksmetoden" "Dividends from foreign group companies, not included in the exemption model" "4" "20210713" "8017" "1" "NO" "Gevinst/tap ved realisasjon av aksjer/andeler i foretak i samme konsern, innenfor fritaksmodellen" "Gain/loss on disposal of shares/units in group companies, included in the exemption model" "4" "20210713" "8018" "1" "NO" "Gevinst/tap ved realisasjon av aksjer/andeler i foretak i samme konsern, utenfor fritaksmetoden" "Gain/loss on disposal of shares/units in group companies, not included in the exemption model" "4" "20210713" "8020" "1" "NO" "Aksjeutbytte fra norsk tilknyttet selskap" "Dividends from Norwegian associated companies" "4" "20210713" "8023" "1" "NO" "Aksjeutbytte fra utenlandsk tilknyttet selskap, innenfor fritaksmetoden" "Dividends from foreign associated companies, included in the exemption model" "4" "20210713" "8024" "1" "NO" "Aksjeutbytte fra utenlandsk tilknyttet selskap, utenfor fritaksmetoden" "Dividends from foreign associated companies, not included in the exemption model" "4" "20210713" "8025" "1" "NO" "Resultatandel fra tilknyttet selskap etter egenkapitalmetoden" "Share of income from associated companies according to the equity method" "4" "20210713" "8027" "1" "NO" "Gevinst/tap ved realisasjon av aksjer/andeler i tilknyttet selskap, innenfor fritaksmetoden" "Gain/loss on disposal of shares/units in associated companies, included in the exemption model" "4" "20210713" "8028" "1" "NO" "Gevinst/tap ved realisasjon av aksjer/andeler i tilknyttet selskap, utenfor fritaksmetoden" "Gain/loss on disposal of shares/units in associated companies, not included in the exemption model" "4" "20210713" "8030" "1" "NO" "Renteinntekt fra foretak i samme konsern" "Interest income from group companies" "4" "20210713" "8040" "1" "NO" "Renteinntekt, skattefri" "Interest income, tax-exempt" "4" "20210713" "8050" "1" "NO" "Renteinntekt bankinnskudd" "Interest income from bank deposits" "4" "20210713" "8055" "1" "NO" "Renteinntekt kundefordringer" "Interest income from trade debtors" "4" "20210713" "8059" "1" "NO" "Annen renteinntekt" "Other interest income" "4" "20210713" "8060" "1" "NO" "Valutagevinst (agio)" "Foreign exchange gains (agio)" "4" "20210713" "8070" "1" "NO" "Aksjeutbytte fra norsk foretak" "Dividends from Norwegian companies with tax credit" "4" "20210713" "8073" "1" "NO" "Aksjeutbytte fra utenlandsk foretak, innenfor fritaksmetoden" "Dividends from foreign companies, included in the exemption model" "4" "20210713" "8074" "1" "NO" "Aksjeutbytte fra utenlandsk foretak, utenfor fritaksmetoden" "Dividends from foreign companies, not included in the exemption model" "4" "20210713" "8077" "1" "NO" "Gevinst ved realisasjon av andre aksjer/andeler, innenfor fritaksmetoden" "Gain on disposal of other shares/units, included in the exemption model" "4" "20210713" "8078" "1" "NO" "Gevinst ved realisasjon av andre aksjer/andeler, utenfor fritaksmetoden" "Gain on disposal of other shares/units, not included in the exemption model" "4" "20210713" "8079" "1" "NO" "Annen finansinntekt" "Other financial income" "4" "20210713" "8080" "1" "NO" "Verdiøkning av finansielle instrumenter vurdert til virkelig verdi, urealisert" "Increase in value of financial instruments valued at fair value, unrealised" "4" "20210713" "8082" "1" "NO" "Verdiøkning av finansielle instrumenter vurdert til virkelig verdi realisert" "Increase in value of financial instruments valued at fair value, realised" "4" "20210713" "8090" "1" "NO" "Inntekt på andre investeringer" "Income from other investments" "4" "20210713" "8100" "1" "NO" "Verdireduksjon av finansielle instrumenter vurdert til virkelig verdi, urealisert" "Reduction in value of financial instruments valued at fair value, unrealised" "2" "20210713" "8105" "1" "NO" "Verdireduksjon av finansielle instrumenter vurdert til virkelig verdi, realisert" "Reduction in value of financial instruments valued at fair value, realised" "2" "20210713" "8110" "1" "NO" "Nedskrivning av andre finansielle omløpsmidler" "Write-down on other financial current assets" "2" "20210713" "8120" "1" "NO" "Nedskrivning av finansielle anleggsmidler" "Write-down on long-term financial assets" "2" "20210713" "8129" "1" "NO" "Reversering av nedskrivning finansielle anleggsmidler" "Reversal of write-down on long-term financial assets" "2" "20210713" "8130" "1" "NO" "Rentekostnad til foretak i samme konsern" "Interest paid to group companies" "2" "20210713" "8140" "1" "NO" "Rentekostnad, ikke fradragsberettiget" "Interest expenses, non-deductible" "2" "20210713" "8150" "1" "NO" "Rentekostnad banklån" "Interest paid on bank loans" "2" "20210713" "8154" "1" "NO" "Renter/provisjon kassekreditt" "Interest/commission paid on overdraft facility" "2" "20210713" "8155" "1" "NO" "Rentekostnad leverandørgjeld" "Interest paid on accounts payable" "2" "20210713" "8159" "1" "NO" "Annen rentekostnad" "Other interest paid" "2" "20210713" "8160" "1" "NO" "Valutatap (disagio)" "Foreign exchange losses (disagio)" "2" "20210713" "8177" "1" "NO" "Tap ved realisasjon av aksjer/andeler, innenfor fritaksmetoden (jf. konto 8007, 8017 og 8027)" "Loss on disposal of shares/units, included in the exemption model (cf. account codes 8007, 8017 and 8027)" "2" "20210713" "8178" "1" "NO" "Tap ved realisasjon av aksjer/andeler, utenfor fritaksmetoden (jf. konto 8008, 8018 og 8028)" "Loss on disposal of shares/units, not included in the exemption model (cf. account codes 8008, 8018 and 8028)" "2" "20210713" "8179" "1" "NO" "Annen finanskostnad" "Other financial expenses" "2" "20210713" "8300" "1" "NO" "Betalbar skatt" "Tax payable" "2" "20210713" "8309" "1" "NO" "Betalbar skatt, for mye/lite avsatt tidligere år" "Tax payable, too much/little allocated in previous year(s)" "2" "20210713" "8320" "1" "NO" "Endring i utsatt skatt/skattefordel" "Change in deferred tax/tax assets" "2" "20210713" "8400" "1" "NO" "Virkning av prinsippendring" "Effect of the change in principle" "4" "20210713" "8410" "1" "NO" "Korrigering av feil" "Correction of errors" "4" "20210713" "8500" "1" "NO" "Virkning av prinsippendring" "Effect of the change in principle" "2" "20210713" "8510" "1" "NO" "Korrigering av feil" "Correction of errors" "2" "20210713" "8600" "1" "NO" "Betalbar skatt, virkning av prinsippendring" "Tax payable, effect of change in principle" "2" "20210713" "8602" "1" "NO" "Betalbar skatt, korrigering av feil" "Tax payable, correction of error" "2" "20210713" "8609" "1" "NO" "Betalbar skatt, for mye/lite avsatt tidligere år" "Tax payable, too much/little allocated in previous year(s)" "2" "20210713" "8620" "1" "NO" "Endring utsatt skatt/skattefordel, virkning av prinsippendring" "Change in deferred tax/tax assets, effect of change in principle" "2" "20210713" "8622" "1" "NO" "Endring utsatt skatt/skattefordel, korrigering av feil" "Change in deferred tax/tax assets, correction of error." "2" "20210713" "8800" "1" "NO" "Årsresultat" "Net profit or loss for the year" "2" "20210713" "8900" "1" "NO" "Overføringer fond" "Reserve transfers" "2" "20210713" "8910" "1" "NO" "Overføringer felleseid andelskapital for samvirkeforetak" "Transfers, jointly-owned cooperative share capital for cooperative society" "2" "20210713" "8920" "1" "NO" "Avsatt utbytte/ renter på egenkapitalbevis / etterbetaling for samvirkeforetak" "Allocated dividend / interest on equity certificates / dividend for cooperative society" "2" "20210713" "8921" "1" "NO" "Avsatt tilleggsutbytte" "Allocated additional dividend" "2" "20210713" "8922" "1" "NO" "Avsatt ekstraordinær utbytte" "Allocated extraordinary dividend" "2" "20210713" "8930" "1" "NO" "Mottatt konsernbidrag" "Received group contributions" "2" "20210713" "8935" "1" "NO" "Avsatt konsernbidrag" "Allocated group contributions" "2" "20210713" "8950" "1" "NO" "Fondsemisjon" "Bonus issues" "2" "20210713" "8960" "1" "NO" "Overføringer annen egenkapital" "Transfers to other equity" "2" "20210713" "8968" "1" "NO" "Overføringer udisponert vinning" "Transfers to retained profits" "2" "20210713" "8969" "1" "NO" "Overføringer udisponert tap" "Transfers to unapplied loss" "2" "20210713" "8980" "1" "NO" "Privatuttak" "Private withdrawals" "2" "20210713" "8990" "1" "NO" "Udekket tap" "Uncovered losses" "2" "20210713"