Code of Practice for legal provisions of relevance for investors to be provided on the company website

A large portion of the companies listed on Oslo Børs are foreign, and the proportion of foreign shareholders in many of the listed companies is high. It can be challenging for investors and other market participants to locate and digest the information they need about legal provisions that are relevant to trading in listed companies. Oslo Børs therefore recommends that companies listed on Oslo Børs or Oslo Axess post information on their website about the rules that apply in relation to the company in respect of the matters outlined below.

- Provisions on disclosure of large shareholdings (flagging requirements)

- Takeover regulation

- Squeeze-out provisions

- Squeeze-out and sell-out provisions

- The Norwegian tax exemption method

- Home state


Norwegian companies
Oslo Børs has prepared an example of such a presentation for Norwegian listed companies, which will be updated on an ongoing basis in the event of changes in relevant legislation. Companies wishing to make use of this example should consider whether there are any additional company-specific matters that should be addressed, for example relevant provisions in the articles of association or sector-specific legislation.


Foreign companies
Foreign companies listed on Oslo Børs or Oslo Axess that choose to make such information available on their websites must prepare corresponding presentations themselves, based on the relevant rules applicable in relation to the company. Companies may in this regard refer to the Norwegian example for guidance on scope and level of detail.


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Kjell Vidjeland