§ 5-10 Pensjonskostnader for små foretak
Lov om årsregnskap m.v. (regnskapsloven) (LOV-1998-07-17-56)
Share this page
Statute text (verbatim, original language)
§ 5-10. Pensjonskostnader for små foretak
Små foretak kan unnlate å balanseføre pensjonsforpliktelser som er forsikret. Premien skal i tilfelle anses som pensjonskostnad.
Proof
ID:
provision:no:regnskapsloven:5-10sha256:
0811d9e90d1d8b9d15a50535c174a2c8904f6ed155d72e4b7923bef5eb9ad058Machine readable: /api/public/v1/provisions?id=provision:no:regnskapsloven:5-10
Official text: https://lovdata.no/dokument/NL/lov/1998-07-17-56 · Gjeldende lover, Lovdata (NLOD 2.0) · Read 2026-09-29
Source: NovaCopilot
Follow-up questions
- What does § 5-11 of Lov om årsregnskap m.v. (regnskapsloven) say?
- What does § 5-9a of Lov om årsregnskap m.v. (regnskapsloven) say?
- How is § 5-10 of Lov om årsregnskap m.v. (regnskapsloven) applied in practice?
- Which sections does Lov om årsregnskap m.v. (regnskapsloven) contain?
- How do I verify the text is unchanged?
Next step
Three ways to put the register to work in your own practice.
Start with your task
Litigation
Find support in a judgment
Search guiding decisions, see what became final and follow changes in the law.
In-house, deals
Map the rules in a transaction
Move from theme to act and on to the article that carries the duty.
Compliance
Assess the risk in a process
Risk scoring per legal area, with the sources behind every score.