According to Section 7 of the «Continuing Obligations …» companies listed at Oslo Børs/Axess shall confirm the application of the Norwegian Code of Practice and shall explain deviations from the Code. Subject to the stock ecxhange rules in force from 1 Januar 2008, foreign companies may report according to the equivalent code applying in the company’s home state if such recognized code exists.
Unlisted companies with broadly held ownership whose shares are the subject of regular trading may also find the Code of Practice appropriate for their circumstances.
The Continuing Obligations of stock exhange listed companies can be found here.
The Continuing Obligations of companies listed on Oslo Axess can be found here.