{"schema_version":1,"fetched_at":"2026-10-09T22:05:37.968Z","built_at":"2026-09-29","license":"Fri återanvändning med källraden Source: NovaCopilot","source":"Source: NovaCopilot","powered_by":"Powered by NovaCopilot","id":"provision:no:regnskapsloven:3-6","jurisdiction":"no","law":{"key":"regnskapsloven","title":"Lov om årsregnskap m.v. (regnskapsloven)","official_id":"LOV-1998-07-17-56","official_url":"https://lovdata.no/dokument/NL/lov/1998-07-17-56","version_note":"Gjeldende lover, Lovdata (NLOD 2.0)"},"label":"§ 3-6","heading":"Konsernregnskap","chapter":null,"in_force_from":null,"in_force_until":null,"text":"(1) Konsernregnskapet skal bygge på de konsoliderte foretakenes selskapsregnskaper.\n\n(2) Selskapsregnskap som ikke er avlagt i samsvar med anvendte prinsipper i konsernregnskapet, skal for konsolideringsformål omarbeides i samsvar med de prinsipper som er anvendt i konsernregnskapet.\n\n(3) Dersom datterselskap følger et annet regnskapsår enn morselskapet, skal konsernregnskapet bygge på et delårsregnskap som avgis ved regnskapsårets slutt. Er avviket tre måneder eller mindre, er det tilstrekkelig at datterselskapets årsregnskap korrigeres for vesentlige transaksjoner og hendelser i den mellomliggende perioden.Endret ved lover 10 juni 2005 nr. 46 (ikr. 1 juli 2005 iflg. res. 10 juni 2005 nr. 531), 21 juni 2024 nr. 42 (i kraft 1 nov 2024 iflg. res. 11 okt 2024 nr. 2454).","sha256":"d4da7577f817d2de46d5ed87d10f134807a783d4ecfdc6b186a896f9a830374e","hash_input":"sha256 över fältet text i UTF-8","verified":true,"url":"https://legal.exploreworldai.com/lagtext/no/regnskapsloven/3-6","answers_from_here":{"note":"Ready answers built on this material. Answer from NovaCopilot, with source and provision.","questions":[],"questions_index":"https://legal.exploreworldai.com/fragor/fragat","topics":"https://legal.exploreworldai.com/api/public/v1/topic-node","topic_answer":"https://legal.exploreworldai.com/api/public/v1/topic-answer?jurisdiction=eu&lang=en&q=","compliance_chain":"https://legal.exploreworldai.com/api/public/v1/compliance-chain","answers_sitemap":"https://legal.exploreworldai.com/sitemap-svar.xml","objects":{"note":"Machine objects for the same material: relations, risk, provenance, law graph, compliance.","relations":"https://legal.exploreworldai.com/api/public/v1/relations?id=act:{slug}","risk":"https://legal.exploreworldai.com/api/public/v1/risk","provenance":"https://legal.exploreworldai.com/api/public/v1/provenance","law_graph":"https://legal.exploreworldai.com/api/public/v1/graph/law","compliance":"https://legal.exploreworldai.com/api/public/v1/compliance","objects_sitemap":"https://legal.exploreworldai.com/sitemap-objekt.xml"},"source":"Source: NovaCopilot"},"relations":{"label":"§ 3-6","obligations":"not_in_register","practice":"not_covered","risk":"not_in_register","authority_decisions":"not_in_register","authority_gap":null,"praxis_line":null,"relations_hash":"3af028571dbf698c82cfc2de257f9322cb906638a80865eb81791ce340b7eac9","method":"Deterministisk matchning mot lag och paragraf i registret; inga modellgenererade relationer."},"node":{"node_version":1,"id":"provision:no:regnskapsloven:3-6","type":"provision","label":"§ 3-6","heading":"Konsernregnskap","text_sha256":"d4da7577f817d2de46d5ed87d10f134807a783d4ecfdc6b186a896f9a830374e","url":"https://legal.exploreworldai.com/lagtext/no/regnskapsloven/3-6","version_note":"Gjeldende lover, Lovdata (NLOD 2.0)","counts":{"obligations":0,"sanctions":0,"cases":0,"authority_decisions":0,"counterparts":2},"edges":[{"type":"counterpart_of","to":"law:se:bokforingslagen","label":"Bokföringslagen","basis":"curated_map:mp-v1"},{"type":"counterpart_of","to":"law:no:bokforingsloven","label":"Bokføringsloven","basis":"curated_map:mp-v1"}],"timeline":"not_in_register","cross_jurisdiction":{"level":"law","mapping":"mp-v1","note":"Funktionell motsvarighet på lagnivå, inte paragraf för paragraf.","items":[{"id":"law:se:bokforingslagen","label":"Bokföringslagen"},{"id":"law:no:bokforingsloven","label":"Bokføringsloven"}]},"gaps":["obligations","sanctions","cases","authority_decisions"],"requires":"not_in_register","obligations":[],"sanctions":[],"on_breach":"not_in_register","compliance_impact":{"exposure":"unknown","rule":"high = sanktion och praxis eller beslut; medium = sanktion; low = skyldighet utan sanktion; unknown = ingen skyldighet i registret"},"evidence":[{"kind":"official_text","url":"https://lovdata.no/dokument/NL/lov/1998-07-17-56","machine_url":"https://api.lovdata.no/v1/publicData/get/gjeldende-lover.tar.bz2","text_sha256":"d4da7577f817d2de46d5ed87d10f134807a783d4ecfdc6b186a896f9a830374e"}],"confidence":{"score":0.5,"formula":"cs-v1","weights":{"text":0.4,"obligations":0.2,"cases":0.15,"authority_decisions":0.15,"counterparts":0.1},"note":"Mäter hur väl relationerna är belagda i registret, inte rättslig säkerhet."},"knowledge_gaps":[{"field":"obligations","status":"not_in_register","reason":"Ingen skyldighet för paragrafen finns i registret ännu."},{"field":"sanctions","status":"not_in_register","reason":"Ingen sanktion är kopplad till paragrafens skyldigheter i registret."},{"field":"cases","status":"not_covered","reason":"Praxis per paragraf läses ännu inte in för denna jurisdiktion."},{"field":"authority_decisions","status":"not_in_register","reason":"Inga publicerade myndighetsbeslut kopplade till paragrafen."}],"node_hash":"99dee1ca38bf3c4ad542f7618378f4fbdbac6dedaf5675b6abc424c429f527c7","method":"Deterministiska kanter ur registret och domstolarnas lagrumsförteckning; motsvarigheter ur kurerad karta mp-v1. Inga modellgenererade relationer.","source":"Source: NovaCopilot","consequence":{"consequence_version":1,"chain":["duty_bearer","action","deadline","evidence_required","exceptions","risk_level","likely_outcomes","historical_outcomes","related_rules"],"duties":"not_in_register","risk_level":{"level":"unknown","rule":"rl-v1: sanktion 2 + myndighetsbeslut 2 + praxis 1 + frist ≤30 dygn 1; ≥4 high, ≥2 medium, ≥1 low"},"likely_outcomes":"not_in_register","historical_outcomes":"not_in_register","related_rules":[{"id":"law:se:bokforingslagen","label":"Bokföringslagen"},{"id":"law:no:bokforingsloven","label":"Bokføringsloven"}],"coverage":{"score":0.11,"covered":1,"of":9,"dimensions":{"duty_bearer":false,"action":false,"deadline":false,"evidence":false,"exceptions":false,"risk_level":false,"likely_outcomes":false,"historical_outcomes":false,"related_rules":true},"formula":"cov-v1"},"confidence":{"score":0.3,"formula":"cf-v1: 0.3 + 0.14 per källbelagd dimension (roll, åtgärd, frist, undantag, praxis/beslut)","note":"Mäter belägg i registret, inte rättslig säkerhet."},"change_impact":{"level":"none_registered","repealed":false,"changed_last_365d":false,"new_practice_last_365d":0,"rule":"ci-v1: high = upphävd; medium = ändrad senaste året eller minst tre nya avgöranden; low = minst ett nytt avgörande","watch":"https://legal.exploreworldai.com/api/public/v1/changes?since=2025-10-09"},"gaps":[{"field":"duty_bearer","status":"not_in_register"},{"field":"action","status":"not_in_register"},{"field":"deadline","status":"not_in_register"},{"field":"evidence","status":"not_in_register"},{"field":"exceptions","status":"not_in_register"},{"field":"risk_level","status":"not_in_register"},{"field":"likely_outcomes","status":"not_in_register"},{"field":"historical_outcomes","status":"not_covered"}],"gap_priority":"Norge: skyldigheter och myndighetsvedtak per paragraf är glest belagda.","computed_at":"2026-10-09T22:05:37.968Z","consequence_hash":"4da56310a55162b431f9a71f95fa1daedfc1a436c68b8aa52d69d17f4a55f172","method":"Deterministisk härledning ur registret (skyldigheter, åtgärdskit, undantag, sanktioner, praxis, beslut). Inga modellgenererade relationer."}}}