Concept variable

Investments in group companies/subsidiaries

  Norwegian (bokmål)
Name Investments in group companies/subsidiaries
Definition Consists of investments in subsidiaries/group companies which are not subject to partnership taxation. The value of the investment can be determined by the equity method or by general methods of measurement (acquisition costs), see the Accounting Act Section 5-17. When the equity method is used, the investment is the share of equity adjusted by net profit in the subsidiaries. Positive difference between the value according the equity method and the acquisition cost method is the fund for assessment differences.
Valid from 1999-01-01
Valid to
Owner 970 - Division for accounting statistics
Statistical unit Enterprise
Subject 10 - Industrial activities
Linked to StatBank tables