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Retrieve annual accounts (regnskap) from Regnskapsregisteret

Source: R/regnskap.R
brreg_regnskap.Rd

Fetch the key figures of the annual accounts filed by a Norwegian legal entity from the Regnskapsregisteret open API (https://data.brreg.no/regnskapsregisteret/regnskap/{orgnr}, OpenAPI 1.1.16). One row per filing is returned. Since 2026-10-01 the default response carries up to three fiscal years per account type, consolidated (KONSERN) accounts before company (SELSKAP) accounts; requesting an explicit year or account_type reveals no further years, and years the API no longer serves answer 404.

Usage

brreg_regnskap(
  org_nr,
  year = NULL,
  account_type = NULL,
  type = c("code", "label")
)

Arguments

org_nr

Character. A single 9-digit organization number, validated with brreg_validate().

year

Integer. A single calendar year of the fiscal period's end date (period_end), including non-calendar fiscal years. NULL (default) returns every year the API serves.

account_type

Character. "SELSKAP" (the company's own accounts) or "KONSERN" (the group accounts). NULL (default) returns both.

type

A type of variables: "code" (default) returns the item, group and statement codes of regnskap_dict and regnskap_groups and the legal form code, "label" returns English labels for them from regnskap_items, regnskap_groups and legal_forms, following the eurostat package's pattern as brreg_entity() does. Pipe to brreg_label() for Norwegian labels or to keep the codes alongside.

Value

A tibble with one row per filing. Always present when a filing is returned: org_nr, filing_id (integer), journal_nr, account_type, period_start and period_end (Date), currency, items (list of tibbles with columns statement, group, item, path, level, is_sum, value), consistent (logical) and inconsistencies (list of character vectors). Frequently present: legal_form, parent_company, liquidation_accounts, presentation_plan, not_audited, audit_waived, small_enterprise, accounting_rules. A zero-row tibble typed on the always-present columns when no filing is available.

Shape

The result is nested in the tidyr sense: the filing is the observational unit of the outer table and its line items are the observational unit of the items table nested in each row. Filing attributes (identity, period, currency, legal form, audit and accounting-principle flags) are scalar columns renamed through the package's regnskap field map (regnskap_dict, published as fields in inst/extdata/endpoints.json). The figures of the three statement objects the API emits (eiendeler, egenkapitalGjeld, resultatregnskapResultat) are rows of items, one per leaf, with:

  • statement: assets, equity_liabilities or income_statement.

  • group: English name of the object the leaf sits in (current_assets, equity, operating_revenue, ...), from the group map (groups in the endpoint spec).

  • item: English name of the leaf (total_assets, cash_and_bank, net_income, ...), from the field map.

  • path: the API's dot path, unchanged.

  • level: depth of the leaf in the API's structure.

  • is_sum: whether the API names the leaf sum..., its own marking of a total.

  • value: the amount in full units of currency.

The API's grouping is structural, not an additive partition: a group's total sits beside components and beside sub-group totals (sumEiendeler next to sumOmloepsmidler and sumFordringer), so adding value across items double counts unless is_sum and group are used. tidyr::unnest(items) gives the long form and tidyr::pivot_wider(names_from = item, values_from = value) the wide form. As with brreg_entity(), only observed fields are emitted and an API field the maps do not know passes through under an auto-generated snake_case name (an unknown leaf inside a statement becomes an item, an unknown object outside the statements becomes scalar columns), so additions BRREG makes to the filing shape are never dropped. An absent leaf is absent, not zero; an object the API sends empty ({}) contributes no items.

Consistency flags

Filings are published as filed; the register does not correct them and neither does this function, but it checks the accounting identities the structure implies (balance sheet balances, equity and liabilities add up to their totals, operating and financial results and net income follow from their components; the list is identities in the endpoint spec) and flags what fails. consistent is TRUE when every checkable identity holds within a tolerance of 1 unit of currency, FALSE when any fails and NA when none is checkable (an identity is checkable when its total and every non-optional term are present). inconsistencies is a list-column holding the names of the failing identities, a zero-length character vector when none fails. In the October 2026 population (1,129,601 filings) between 0.1% and 2.5% of filings fail each identity at that tolerance.

Codes are returned by default: item, group and statement are the codes of regnskap_dict and regnskap_groups and legal_form the register's code. type = "label" or brreg_label() translates them from regnskap_items, regnskap_groups and legal_forms in English or Norwegian, inside the nested items as well as on the filing row.

The logical account key is org_nr, account_type and the year of period_end; filing_id identifies the filing itself (a new id under the same key is a resubmission) and journal_nr can be shared by the SELSKAP and KONSERN filings of one submission.

Unsupported accounting plans

Banks, insurers, pension funds and other entities whose accounting plan (BANK, SKADE, LIV, PENSJ, IDEELL, ...) the API does not serve answer HTTP 500 with the message oppstillingsplan som ikke er støttet (PLAN). That is a property of the entity, not a transient failure: the typed zero-row tibble is returned with attributes http_status = 500L and unsupported_plan (the plan code), and a tidybrreg_warning_unsupported_plan is signalled. Any other HTTP 500 aborts as documented below.

Status handling

The per-entity endpoints behind brreg_roles(), brreg_roles_legal(), brreg_konsern(), brreg_signatur(), brreg_prokura() and brreg_regnskap() share one contract. HTTP 404 means the organization number is unknown to that endpoint, which for konsern, signatur, prokura and regnskap is the ordinary case of an entity with nothing registered there: the typed zero-row tibble is returned with attribute http_status = 404L and no warning. HTTP 410 means the entity has been deleted: the typed zero-row tibble is returned with http_status = 410L, deletion_date, and a tidybrreg_warning_deleted. Any other status of 400 or above aborts with a tidybrreg_error_http. A successful response with nothing registered returns the typed zero-row tibble with no attribute. Use brreg_entity() to distinguish a non-existent organization number from a live entity with nothing registered.

See also

brreg_entity() for last_annual_accounts, the year of the latest filing the register knows of, brreg_konsern() for the group whose KONSERN accounts consolidate an entity, tidybrreg_conditions for the conditions signalled.

Other tidybrreg entity functions: brreg_children(), brreg_download(), brreg_entity(), brreg_konsern(), brreg_prokura(), brreg_roles(), brreg_roles_legal(), brreg_search(), brreg_signatur(), brreg_underenheter(), brreg_update_fields(), brreg_updates()

Examples

if (FALSE) { # interactive() && curl::has_internet()
acc <- brreg_regnskap("923609016")                   # Equinor ASA, all years
acc[c("account_type", "period_end", "consistent")]
tidyr::unnest(acc, items)                             # one row per line item
brreg_regnskap("923609016", account_type = "SELSKAP", year = 2025)

# English labels for items, groups, statements and the legal form
tidyr::unnest(brreg_regnskap("923609016", type = "label"), items)

# Or pipe to brreg_label() for Norwegian labels
brreg_regnskap("923609016") |> brreg_label(lang = "no")
}