Implementasjon

Implementasjon

Kalkylen baserer seg på input fra næringsoppgave-kalkylen og et regneark som blir brukt som grunnlag for kalkylene. Mappingen gir oversikt over hvilke poster fra næringsoppgaven som tilhører hvilke tema og undertema.

business information mapping 2022→
Theme SubTheme LineKey PostNo TekniskNavn Kommentar

result

operating-income

9000

result

operating-expenses

9010

result

operating-result

9050

result

financial-income

9060

result

financial-expenses

9070

result

ordinary-result-before-tax-expenses

9100

result

ordinary-result

9150

result

net-profit-or-loss-for-the-year

9200

balance

fixed-assets

9300

balance

current-assets

9350

balance

assets

9400

balance

equity

9450

balance

long-term-debt

9500

balance

short-term-debt

9550

balance

equity-and-debt

9650

current-assets

inventory

raw-materials

0110,0111,0112

current-assets

inventory

unfinished-goods

0120,0121,0122

current-assets

inventory

finished-goods

0130,0131,0132

current-assets

inventory

purchased-goods

0140,0141,0142

current-assets

inventory

herd

0150,0151,0152

current-assets

inventory

self-produced

0160,0161,0162

current-assets

inventory

sum-inventory

0170,0171,0172

current-assets

taxable-receivables

expected-receivables

0410

current-assets

taxable-receivables

loss-last-year

0421

current-assets

taxable-receivables

loss-current-year

0422

current-assets

taxable-receivables

credit-sales-last-year

0423

current-assets

taxable-receivables

credit-sales-current-year

0424

current-assets

taxable-receivables

trade-debtors

0425

current-assets

taxable-receivables

deductible-expected-loss

0420

current-assets

taxable-receivables

taxable-customer-receivables

0430

current-assets

taxable-receivables

other-receivables

0440

current-assets

taxable-receivables

sum-taxable-receivables

0450

differences

permanent-differences

non-deductible-expense

0610

differences

permanent-differences

positive-tax-expenses

0620

differences

permanent-differences

interest-expense-fixed-tax

0621

differences

permanent-differences

loss-from-investment-in-related-company

0630

differences

permanent-differences

reversal-of-reduction-in-value-of-financial-instruments

0631

differences

permanent-differences

accounting-write-down-of-financial-instruments

0632

differences

permanent-differences

accounting-loss-by-realization-of-financial-instruments

0633

differences

permanent-differences

accounting-deficit-on-share-in-domestic-sdf

0635

Nå kun norsk del

differences

permanent-differences

accounting-deficit-on-share-in-foreign-sdf

0636

Tidligere 0635, utenlandsk del

differences

permanent-differences

accounting-loss-by-realization-of-share-in-domestic-sdf

0637

Tidligere 0636, norsk del

differences

permanent-differences

accounting-loss-by-realization-of-share-in-foreign-sdf

0638

Tidligere 0636, utenlandsk del

differences

permanent-differences

returned-debt-interest

0645

differences

permanent-differences

taxable-gain-from-realization-of-financial-instruments

0650

differences

permanent-differences

taxable-dividend-on-shares-mv

0652

differences

permanent-differences

taxable-part-of-dividends-and-distributions

0653

differences

permanent-differences

taxable-share-of-profit-in-domestic-sdf

0655

Nå kun norsk del

differences

permanent-differences

taxable-share-of-profit-in-foreign-sdf

0656

Tidligere 0655. Utenlandsk del

differences

permanent-differences

taxable-gain-on-realization-of-share-in-domestic-sdf

0657

Tidligere 0656. Norsk del

differences

permanent-differences

taxable-gain-on-realization-of-share-in-foreign-sdf

0658

Tidligere 0656. Utenlandsk del

differences

permanent-differences

addition-for-interest-cost

0670

differences

permanent-differences

correction-for-proposed-dividends-from-subsidiaries-or-affiliated-companies

0671

differences

permanent-differences

taxable-gain-on-withdrawal-from-norwegian-taxable-area

0675

differences

permanent-differences

income-supplement-for-conversion-difference-from-accounting-currency-to-nok

0691

Tidligere 0679FP (kun finsta)

differences

permanent-differences

other-additions

0690

Tidligere 0679

differences

permanent-differences

sum-additions

0900

differences

permanent-differences

reversal-of-dividends-recognized-as-income

0815

differences

permanent-differences

group-contribution-recognized-in-income-statement

0816

differences

permanent-differences

negative-tax-expense

0820

differences

permanent-differences

interest-income-on-refunded-tax

0821

differences

permanent-differences

profit-share-from-investment-in-related-company

0830

differences

permanent-differences

reversal-of-increase-in-value-of-financial-instruments

0831

differences

permanent-differences

reversal-of-accounting-write-down-of-financial-instruments

0832

differences

permanent-differences

accounting-gain-by-realization-of-financial-instruments

0833

differences

permanent-differences

accounting-profit-on-share-in-domestic-sdf

0835

Nå kun norsk del

differences

permanent-differences

accounting-profit-on-share-in-foreign-sdf

0836

Tidligere 0835. Utenlandsk del.

differences

permanent-differences

accounting-gain-by-realization-of-share-in-domestic-sdf

0837

Tidligere 0836. Norsk del

differences

permanent-differences

accounting-gain-by-realization-of-share-in-foreign-sdf

0838

Tidligere 0836. Utenlandsk del

differences

permanent-differences

deductible-loss-from-realization-of-financial-instruments

0850

differences

permanent-differences

share-of-deductible-loss-in-domestic-sdf

0855

differences

permanent-differences

share-of-deductible-loss-in-foreign-sdf

0856

Tidligere 0855. Utenlandsk del.

differences

permanent-differences

deductible-loss-by-realization-of-share-in-domestic-sdf

0857

Tidligere 0856. Norsk del

differences

permanent-differences

deductible-loss-by-realization-of-share-in-foreign-sdf

0858

Tidligere 0856. Utenlandsk del

differences

permanent-differences

deductible-loss-on-withdrawal-from-norwegian-taxable-area

0875

differences

permanent-differences

issue-and-foundation-costs

0877

differences

permanent-differences

income-deduction-for-conversion-difference-from-accounting-currency-to-nok

0891

Tidligere 0879FP (kun finsta)

differences

permanent-differences

other-deductions

0890

Tidligere 0879

differences

permanent-differences

sum-deductions

0910

estimated-business-income

net-profit-or-loss-for-the-year

0920

estimated-business-income

sum-permanent-differences-addition

0900

estimated-business-income

sum-permanent-differences-deduction

0910

estimated-business-income

sum-temporary-differences-change

200R

estimated-business-income

additional-cooperatives-income

0980

Ikke i bruk

estimated-business-income

sum-estimated-business-income

0999

reconciliation-of-equity

deferred-tax-benefit

EK080

reconciliation-of-equity

deferred-tax

EK090

reconciliation-of-equity

equity-ingoing

EK100A

reconciliation-of-equity

annual-result

EK101

reconciliation-of-equity

additions

annual-result-profit

EK101T

aaretsOverskudd

doc-only: annual-result vises

reconciliation-of-equity

deductions

annual-result-loss

EK101F

aaretsUnderskudd

doc-only: annual-result vises

reconciliation-of-equity

deductions

allocated-dividend

EK102A

avsattEllerForventetUtbytte

reconciliation-of-equity

deductions

additional-dividend

EK102B

tilleggsutbytte

reconciliation-of-equity

deductions

extraordinary-dividend

EK102C

ekstraordinaertUtbytte

reconciliation-of-equity

additions

received-group-contributions

EK103

mottattKonsernbidrag

reconciliation-of-equity

deductions

allocated-group-contributions

EK104

avgittKonsernbidrag

reconciliation-of-equity

additions

cash-deposit

EK105

kontantinnskudd

reconciliation-of-equity

additions

property-deposit

EK106

tinginnskudd

reconciliation-of-equity

deductions

reduction-of-share-capital-cash

EK107

nedsettelseAvAksjekapitalOgUtdelingAvOverkursKontanter

reconciliation-of-equity

deductions

reduction-of-share-capital-property

EK108

nedsettelseAvAksjekapitalOgUtdelingAvOverkursAndreEiendeler

reconciliation-of-equity

additions

debt-forgiveness

EK110

gjeldsettergivelse

reconciliation-of-equity

deductions

purchase-of-own-shares

EK111

kjopAvEgneAksjer

reconciliation-of-equity

additions

sale-of-own-shares

EK112

salgAvEgneAksjer

reconciliation-of-equity

additions

debt-converted-to-equity

EK114

gjeldKonvertertTilEgenkapital

reconciliation-of-equity

additions

diff-allocated-expected-dividend-more-than-expected

EK115T

positivDifferanseMellomAvsattOgUtdeltUtbytte

reconciliation-of-equity

deductions

diff-allocated-expected-dividend-less-than-expected

EK115F

negativDifferanseMellomAvsattOgUtdeltUtbytte

reconciliation-of-equity

additions

other-changes-additions

EK116T

annenPostivEndringIEgenkapital

reconciliation-of-equity

deductions

other-changes-deductions

EK116F

annenNegativEndringIEgenkapital

reconciliation-of-equity

sum-additions-in-equity

EK120

reconciliation-of-equity

sum-deductions-in-equity

EK130

reconciliation-of-equity

equity-outgoing-calculated

EK150

reconciliation-of-equity

equity-outgoing-accounting

EK160

reconciliation-of-equity

reconciliation-result

EK170

other-circumstances

from

AF1xx

other-circumstances

to

AF2xx

business information mapping 2024→
Theme SubTheme LineKey PostNo TekniskNavn Kommentar

result

operating-income

9000

result

operating-expenses

9010

result

operating-result

9050

result

financial-income

9060

result

financial-expenses

9070

result

ordinary-result-before-tax-expenses

9100

result

ordinary-result

9150

result

net-profit-or-loss-for-the-year

9200

balance

fixed-assets

9300

balance

current-assets

9350

balance

assets

9400

balance

equity

9450

balance

long-term-debt

9500

balance

short-term-debt

9550

balance

equity-and-debt

9650

current-assets

inventory

raw-materials

0110,0111,0112

current-assets

inventory

unfinished-goods

0120,0121,0122

current-assets

inventory

finished-goods

0130,0131,0132

current-assets

inventory

purchased-goods

0140,0141,0142

current-assets

inventory

herd

0150,0151,0152

current-assets

inventory

self-produced

0160,0161,0162

current-assets

inventory

sum-inventory

0170,0171,0172

current-assets

taxable-receivables

expected-receivables

0410

current-assets

taxable-receivables

loss-last-year

0421

current-assets

taxable-receivables

loss-current-year

0422

current-assets

taxable-receivables

credit-sales-last-year

0423

current-assets

taxable-receivables

credit-sales-current-year

0424

current-assets

taxable-receivables

trade-debtors

0425

current-assets

taxable-receivables

deductible-expected-loss

0420

current-assets

taxable-receivables

taxable-customer-receivables

0430

current-assets

taxable-receivables

other-receivables

0440

current-assets

taxable-receivables

sum-taxable-receivables

0450

differences

permanent-differences

non-deductible-expense

0610

differences

permanent-differences

positive-tax-expenses

0620

differences

permanent-differences

interest-expense-fixed-tax

0621

differences

permanent-differences

loss-from-investment-in-related-company

0630

differences

permanent-differences

reversal-of-reduction-in-value-of-financial-instruments

0631

differences

permanent-differences

accounting-write-down-of-financial-instruments

0632

differences

permanent-differences

accounting-loss-by-realization-of-financial-instruments

0633

differences

permanent-differences

accounting-deficit-on-share-in-domestic-sdf

0635

Nå kun norsk del

differences

permanent-differences

accounting-deficit-on-share-in-foreign-sdf

0636

Tidligere 0635, utenlandsk del

differences

permanent-differences

accounting-loss-by-realization-of-share-in-domestic-sdf

0637

Tidligere 0636, norsk del

differences

permanent-differences

accounting-loss-by-realization-of-share-in-foreign-sdf

0638

Tidligere 0636, utenlandsk del

differences

permanent-differences

returned-debt-interest

0645

differences

permanent-differences

taxable-gain-from-realization-of-financial-instruments

0650

differences

permanent-differences

taxable-dividend-on-shares-mv

0652

differences

permanent-differences

taxable-part-of-dividends-and-distributions

0653

differences

permanent-differences

taxable-share-of-profit-in-domestic-sdf

0655

Nå kun norsk del

differences

permanent-differences

taxable-share-of-profit-in-foreign-sdf

0656

Tidligere 0655. Utenlandsk del

differences

permanent-differences

taxable-gain-on-realization-of-share-in-domestic-sdf

0657

Tidligere 0656. Norsk del

differences

permanent-differences

taxable-gain-on-realization-of-share-in-foreign-sdf

0658

Tidligere 0656. Utenlandsk del

differences

permanent-differences

addition-for-interest-cost

0670

differences

permanent-differences

correction-for-proposed-dividends-from-subsidiaries-or-affiliated-companies

0671

differences

permanent-differences

taxable-gain-on-withdrawal-from-norwegian-taxable-area

0675

differences

permanent-differences

income-supplement-for-conversion-difference-from-accounting-currency-to-nok

0691

Tidligere 0679FP (kun finsta)

differences

permanent-differences

other-additions

0690

Tidligere 0679

differences

permanent-differences

sum-additions

0900

differences

permanent-differences

reversal-of-dividends-recognized-as-income

0815

differences

permanent-differences

group-contribution-recognized-in-income-statement

0816

differences

permanent-differences

negative-tax-expense

0820

differences

permanent-differences

interest-income-on-refunded-tax

0821

differences

permanent-differences

profit-share-from-investment-in-related-company

0830

differences

permanent-differences

reversal-of-increase-in-value-of-financial-instruments

0831

differences

permanent-differences

reversal-of-accounting-write-down-of-financial-instruments

0832

differences

permanent-differences

accounting-gain-by-realization-of-financial-instruments

0833

differences

permanent-differences

accounting-profit-on-share-in-domestic-sdf

0835

Nå kun norsk del

differences

permanent-differences

accounting-profit-on-share-in-foreign-sdf

0836

Tidligere 0835. Utenlandsk del.

differences

permanent-differences

accounting-gain-by-realization-of-share-in-domestic-sdf

0837

Tidligere 0836. Norsk del

differences

permanent-differences

accounting-gain-by-realization-of-share-in-foreign-sdf

0838

Tidligere 0836. Utenlandsk del

differences

permanent-differences

deductible-loss-from-realization-of-financial-instruments

0850

differences

permanent-differences

share-of-deductible-loss-in-domestic-sdf

0855

differences

permanent-differences

share-of-deductible-loss-in-foreign-sdf

0856

Tidligere 0855. Utenlandsk del.

differences

permanent-differences

deductible-loss-by-realization-of-share-in-domestic-sdf

0857

Tidligere 0856. Norsk del

differences

permanent-differences

deductible-loss-by-realization-of-share-in-foreign-sdf

0858

Tidligere 0856. Utenlandsk del

differences

permanent-differences

deductible-loss-on-withdrawal-from-norwegian-taxable-area

0875

differences

permanent-differences

issue-and-foundation-costs

0877

differences

permanent-differences

income-deduction-for-conversion-difference-from-accounting-currency-to-nok

0891

Tidligere 0879FP (kun finsta)

differences

permanent-differences

other-deductions

0890

Tidligere 0879

differences

permanent-differences

sum-deductions

0910

estimated-business-income

net-profit-or-loss-for-the-year

0920

estimated-business-income

sum-permanent-differences-addition

0900

estimated-business-income

sum-permanent-differences-deduction

0910

estimated-business-income

sum-temporary-differences-change

200R

estimated-business-income

additional-cooperatives-income

0980

Ikke i bruk

estimated-business-income

sum-estimated-business-income

0999

reconciliation-of-equity

deferred-tax-benefit

EK080

reconciliation-of-equity

deferred-tax

EK090

reconciliation-of-equity

equity-ingoing

EK100A

reconciliation-of-equity

annual-result

EK101

reconciliation-of-equity

additions

annual-result-profit

EK101T

aaretsOverskudd

doc-only: annual-result vises

reconciliation-of-equity

deductions

annual-result-loss

EK101F

aaretsUnderskudd

doc-only: annual-result vises

reconciliation-of-equity

deductions

allocated-dividend

EK102A

avsattEllerForventetUtbytte

reconciliation-of-equity

deductions

additional-dividend

EK102B

tilleggsutbytte

reconciliation-of-equity

deductions

extraordinary-dividend

EK102C

ekstraordinaertUtbytte

reconciliation-of-equity

additions

received-group-contributions

EK103

mottattKonsernbidrag

reconciliation-of-equity

deductions

allocated-group-contributions

EK104

avgittKonsernbidrag

reconciliation-of-equity

additions

cash-deposit

EK105

kontantinnskudd

reconciliation-of-equity

additions

property-deposit

EK106

tinginnskudd

reconciliation-of-equity

deductions

reduction-of-share-capital-cash

EK107

nedsettelseAvAksjekapitalOgUtdelingAvOverkursKontanter

reconciliation-of-equity

deductions

reduction-of-share-capital-property

EK108

nedsettelseAvAksjekapitalOgUtdelingAvOverkursAndreEiendeler

reconciliation-of-equity

additions

debt-forgiveness

EK110

gjeldsettergivelse

reconciliation-of-equity

deductions

purchase-of-own-shares

EK111

kjopAvEgneAksjer

reconciliation-of-equity

additions

sale-of-own-shares

EK112

salgAvEgneAksjer

reconciliation-of-equity

additions

debt-converted-to-equity

EK114

gjeldKonvertertTilEgenkapital

reconciliation-of-equity

additions

diff-allocated-expected-dividend-more-than-expected

EK115T

positivDifferanseMellomAvsattOgUtdeltUtbytte

reconciliation-of-equity

deductions

diff-allocated-expected-dividend-less-than-expected

EK115F

negativDifferanseMellomAvsattOgUtdeltUtbytte

reconciliation-of-equity

additions

other-changes-additions

EK116T

annenPostivEndringIEgenkapital

reconciliation-of-equity

deductions

other-changes-deductions

EK116F

annenNegativEndringIEgenkapital

reconciliation-of-equity

sum-additions-in-equity

EK120

reconciliation-of-equity

sum-deductions-in-equity

EK130

reconciliation-of-equity

equity-outgoing-calculated

EK150

reconciliation-of-equity

equity-outgoing-accounting

EK160

reconciliation-of-equity

reconciliation-result

EK170

other-circumstances

from

AF1xx

other-circumstances

to

AF2xx

Diagram

plantuml::example$/calculation-business-information.puml[]