[{"data":1,"prerenderedAt":858},["ShallowReactive",2],{"article-en-can-as-share-capital-be-used-for-company-expenses":3,"footer-articles-en":849},{"_path":4,"_dir":5,"_draft":6,"_partial":6,"_locale":7,"title":8,"description":9,"date":10,"category":11,"image":12,"body":13,"_type":842,"_id":843,"_source":844,"_file":845,"_stem":846,"_extension":847,"sitemap":848},"/news/can-as-share-capital-be-used-for-company-expenses","news",false,"","Can AS share capital be used for company expenses?","We explain when share capital in a Norwegian AS can be used for company expenses, what is not allowed, and when the board must take action.","2026-08-11","Business","/assets/images/blog/can-as-share-capital-be-used-for-company-expenses.jpg",{"type":14,"children":15,"toc":826},"root",[16,24,34,47,52,59,71,104,114,119,149,161,167,172,177,247,265,284,404,415,421,440,451,481,580,585,591,596,601,634,646,664,670,677,688,694,710,716,721,727,732,738,743,749,799,812],{"type":17,"tag":18,"props":19,"children":21},"element","h1",{"id":20},"can-as-share-capital-be-used-for-company-expenses",[22],{"type":23,"value":8},"text",{"type":17,"tag":25,"props":26,"children":27},"blockquote",{},[28],{"type":17,"tag":29,"props":30,"children":31},"p",{},[32],{"type":23,"value":33},"i have an as in trondheim i paid in 30000 thous nok in capital and i have to pay registration accounting and advertising can i use that money from the company account?",{"type":17,"tag":29,"props":35,"children":36},{},[37,39,45],{"type":23,"value":38},"This question comes up very often when starting a Norwegian AS company. You pay in ",{"type":17,"tag":40,"props":41,"children":42},"strong",{},[43],{"type":23,"value":44},"30 000 NOK",{"type":23,"value":46}," in share capital, the bank or accountant confirms the payment, the company is registered, and shortly after that the first expenses arrive. Can you use those previously paid-in funds?",{"type":17,"tag":29,"props":48,"children":49},{},[50],{"type":23,"value":51},"In this article, we explain what share capital in an AS is, which costs it can be used for, what cannot be financed with company money, and when the board must stop and assess the company’s financial situation.",{"type":17,"tag":53,"props":54,"children":56},"h2",{"id":55},"as-share-capital-and-the-meaning-of-the-30-000-nok-amount",[57],{"type":23,"value":58},"AS share capital and the meaning of the 30 000 NOK amount",{"type":17,"tag":29,"props":60,"children":61},{},[62,64,69],{"type":23,"value":63},"Yes, AS share capital can be used for company expenses. ",{"type":17,"tag":40,"props":65,"children":66},{},[67],{"type":23,"value":68},"There is no requirement that 30 000 NOK must permanently remain untouched in the company bank account",{"type":23,"value":70},".",{"type":17,"tag":29,"props":72,"children":73},{},[74,80,82,86,88,102],{"type":17,"tag":75,"props":76,"children":77},"em",{},[78],{"type":23,"value":79},"Aksjekapital",{"type":23,"value":81}," (share capital) is the total nominal value of the shares in an AS company. The minimum share capital in 2026 is ",{"type":17,"tag":40,"props":83,"children":84},{},[85],{"type":23,"value":44},{"type":23,"value":87},", according to ",{"type":17,"tag":89,"props":90,"children":94},"a",{"href":91,"rel":92},"https://lovdata.no/dokument/NL/lov/1997-06-13-44/%C2%A73-1",[93],"nofollow",[95,100],{"type":17,"tag":75,"props":96,"children":97},{},[98],{"type":23,"value":99},"aksjeloven",{"type":23,"value":101}," § 3-1",{"type":23,"value":103},". This amount is recorded in the company documents and in the balance sheet as part of equity, but it does not mean frozen cash.",{"type":17,"tag":29,"props":105,"children":106},{},[107,112],{"type":17,"tag":75,"props":108,"children":109},{},[110],{"type":23,"value":111},"Aksjeinnskudd",{"type":23,"value":113}," (share contribution) is the funds or assets contributed by the shareholders when forming the company. After the AS is registered, the money belongs to the company, not privately to the owner. The company can therefore use it to pay its bills, buy equipment, and finance day-to-day operations.",{"type":17,"tag":29,"props":115,"children":116},{},[117],{"type":23,"value":118},"In practice, share capital can change form:",{"type":17,"tag":120,"props":121,"children":122},"ul",{},[123,129,134,139,144],{"type":17,"tag":124,"props":125,"children":126},"li",{},[127],{"type":23,"value":128},"from cash to equipment,",{"type":17,"tag":124,"props":130,"children":131},{},[132],{"type":23,"value":133},"from cash to goods,",{"type":17,"tag":124,"props":135,"children":136},{},[137],{"type":23,"value":138},"from cash to paid services,",{"type":17,"tag":124,"props":140,"children":141},{},[142],{"type":23,"value":143},"from cash to startup costs,",{"type":17,"tag":124,"props":145,"children":146},{},[147],{"type":23,"value":148},"from cash to salaries, if the company employs an employee or the owner.",{"type":17,"tag":29,"props":150,"children":151},{},[152,154,159],{"type":23,"value":153},"The most important thing is that the expense must concern the ",{"type":17,"tag":40,"props":155,"children":156},{},[157],{"type":23,"value":158},"AS company",{"type":23,"value":160},", not the owner’s private needs.",{"type":17,"tag":53,"props":162,"children":164},{"id":163},"what-company-costs-can-share-capital-be-used-for",[165],{"type":23,"value":166},"What company costs can share capital be used for?",{"type":17,"tag":29,"props":168,"children":169},{},[170],{"type":23,"value":171},"Share capital can be used for real and documented business expenses. The source of funding does not determine whether the expense is tax-correct. What matters is the link between the expense, the business, revenue, and documentation.",{"type":17,"tag":29,"props":173,"children":174},{},[175],{"type":23,"value":176},"Typical costs that an AS can pay from share capital:",{"type":17,"tag":120,"props":178,"children":179},{},[180,185,199,212,217,222,227,232,237,242],{"type":17,"tag":124,"props":181,"children":182},{},[183],{"type":23,"value":184},"registration fee in the Foretaksregisteret,",{"type":17,"tag":124,"props":186,"children":187},{},[188,190,197],{"type":23,"value":189},"accounting services from an accounting firm (e.g. ",{"type":17,"tag":89,"props":191,"children":194},{"href":192,"rel":193},"https://efirmaregnskap.no/",[93],[195],{"type":23,"value":196},"Efirma Regnskap AS",{"type":23,"value":198},"),",{"type":17,"tag":124,"props":200,"children":201},{},[202,204,211],{"type":23,"value":203},"accounting software (e.g. ",{"type":17,"tag":89,"props":205,"children":208},{"href":206,"rel":207},"https://efirma.no/",[93],[209],{"type":23,"value":210},"Efirma.no",{"type":23,"value":198},{"type":17,"tag":124,"props":213,"children":214},{},[215],{"type":23,"value":216},"equipment, tools, furnishings, and materials,",{"type":17,"tag":124,"props":218,"children":219},{},[220],{"type":23,"value":221},"domain, website, and marketing,",{"type":17,"tag":124,"props":223,"children":224},{},[225],{"type":23,"value":226},"rent for premises,",{"type":17,"tag":124,"props":228,"children":229},{},[230],{"type":23,"value":231},"business insurance,",{"type":17,"tag":124,"props":233,"children":234},{},[235],{"type":23,"value":236},"purchase of goods for resale,",{"type":17,"tag":124,"props":238,"children":239},{},[240],{"type":23,"value":241},"salaries and employer costs,",{"type":17,"tag":124,"props":243,"children":244},{},[245],{"type":23,"value":246},"consulting, if it relates to the company’s operations.",{"type":17,"tag":29,"props":248,"children":249},{},[250,252,263],{"type":23,"value":251},"Company formation costs may be covered by the AS if they are properly included in accordance with ",{"type":17,"tag":89,"props":253,"children":256},{"href":254,"rel":255},"https://lovdata.no/nav/lov/1997-06-13-44/kap2",[93],[257,261],{"type":17,"tag":75,"props":258,"children":259},{},[260],{"type":23,"value":99},{"type":23,"value":262}," § 2-5",{"type":23,"value":264},". In the incorporation document, you must then state which costs this concerns, how they were calculated, and who receives the payment.",{"type":17,"tag":29,"props":266,"children":267},{},[268,270,275,277,282],{"type":23,"value":269},"In 2026, the AS registration fee is ",{"type":17,"tag":40,"props":271,"children":272},{},[273],{"type":23,"value":274},"6 825 NOK electronically",{"type":23,"value":276}," or ",{"type":17,"tag":40,"props":278,"children":279},{},[280],{"type":23,"value":281},"7 912 NOK on paper",{"type":23,"value":283},". This is a normal startup cost that can be paid from the company’s funds.",{"type":17,"tag":285,"props":286,"children":287},"table",{},[288,312],{"type":17,"tag":289,"props":290,"children":291},"thead",{},[292],{"type":17,"tag":293,"props":294,"children":295},"tr",{},[296,302,307],{"type":17,"tag":297,"props":298,"children":299},"th",{},[300],{"type":23,"value":301},"Expense",{"type":17,"tag":297,"props":303,"children":304},{},[305],{"type":23,"value":306},"Can it be paid from AS capital?",{"type":17,"tag":297,"props":308,"children":309},{},[310],{"type":23,"value":311},"Main condition",{"type":17,"tag":313,"props":314,"children":315},"tbody",{},[316,335,352,369,386],{"type":17,"tag":293,"props":317,"children":318},{},[319,325,330],{"type":17,"tag":320,"props":321,"children":322},"td",{},[323],{"type":23,"value":324},"AS registration fee",{"type":17,"tag":320,"props":326,"children":327},{},[328],{"type":23,"value":329},"Yes",{"type":17,"tag":320,"props":331,"children":332},{},[333],{"type":23,"value":334},"The company formation cost must be properly recorded in the documents",{"type":17,"tag":293,"props":336,"children":337},{},[338,343,347],{"type":17,"tag":320,"props":339,"children":340},{},[341],{"type":23,"value":342},"Accounting",{"type":17,"tag":320,"props":344,"children":345},{},[346],{"type":23,"value":329},{"type":17,"tag":320,"props":348,"children":349},{},[350],{"type":23,"value":351},"The service must relate to the company",{"type":17,"tag":293,"props":353,"children":354},{},[355,360,364],{"type":17,"tag":320,"props":356,"children":357},{},[358],{"type":23,"value":359},"Tools and equipment",{"type":17,"tag":320,"props":361,"children":362},{},[363],{"type":23,"value":329},{"type":17,"tag":320,"props":365,"children":366},{},[367],{"type":23,"value":368},"The purchase must serve the business",{"type":17,"tag":293,"props":370,"children":371},{},[372,377,381],{"type":17,"tag":320,"props":373,"children":374},{},[375],{"type":23,"value":376},"Advertising",{"type":17,"tag":320,"props":378,"children":379},{},[380],{"type":23,"value":329},{"type":17,"tag":320,"props":382,"children":383},{},[384],{"type":23,"value":385},"The campaign must promote the company or its sales",{"type":17,"tag":293,"props":387,"children":388},{},[389,394,399],{"type":17,"tag":320,"props":390,"children":391},{},[392],{"type":23,"value":393},"Private phone for the owner",{"type":17,"tag":320,"props":395,"children":396},{},[397],{"type":23,"value":398},"No as a business expense",{"type":17,"tag":320,"props":400,"children":401},{},[402],{"type":23,"value":403},"This is a private expense, not an AS cost",{"type":17,"tag":29,"props":405,"children":406},{},[407,409],{"type":23,"value":408},"We explain more about the general rules for expenses in the article ",{"type":17,"tag":89,"props":410,"children":412},{"href":411},"/en/news/what-can-i-put-as-business-expenses-in-norway",[413],{"type":23,"value":414},"What can I put down as a business expense in Norway?",{"type":17,"tag":53,"props":416,"children":418},{"id":417},"limits-on-spending-capital-equity-and-liquidity",[419],{"type":23,"value":420},"Limits on spending capital: equity and liquidity",{"type":17,"tag":29,"props":422,"children":423},{},[424,426,431,433,438],{"type":23,"value":425},"The possibility of using share capital does not mean you can do anything you want. The company board, or ",{"type":17,"tag":75,"props":427,"children":428},{},[429],{"type":23,"value":430},"styret",{"type":23,"value":432},", must continuously assess whether the AS has so-called ",{"type":17,"tag":75,"props":434,"children":435},{},[436],{"type":23,"value":437},"forsvarlig egenkapital og likviditet",{"type":23,"value":439}," (adequate equity and liquidity). The question is whether the company has a real financial basis for its operations and whether it can pay its obligations.",{"type":17,"tag":29,"props":441,"children":442},{},[443,445,449],{"type":23,"value":444},"There is no automatic rule that ",{"type":17,"tag":40,"props":446,"children":447},{},[448],{"type":23,"value":44},{"type":23,"value":450}," must always remain in the account. What applies is an assessment of the company’s situation. An AS with small expenses and a signed client agreement is different from an AS with no revenue, no new orders, and bills to pay.",{"type":17,"tag":29,"props":452,"children":453},{},[454,456,467,469,473,475,480],{"type":23,"value":455},"If equity is lower than an adequate level or has fallen below half of the share capital, the board must address the matter in accordance with ",{"type":17,"tag":89,"props":457,"children":460},{"href":458,"rel":459},"https://lovdata.no/dokument/NL/lov/1997-06-13-44/KAPITTEL_3-2",[93],[461,465],{"type":17,"tag":75,"props":462,"children":463},{},[464],{"type":23,"value":99},{"type":23,"value":466}," §§ 3-4 and 3-5",{"type":23,"value":468},". With a minimum capital of ",{"type":17,"tag":40,"props":470,"children":471},{},[472],{"type":23,"value":44},{"type":23,"value":474},", half of the capital is ",{"type":17,"tag":40,"props":476,"children":477},{},[478],{"type":23,"value":479},"15 000 NOK",{"type":23,"value":70},{"type":17,"tag":285,"props":482,"children":483},{},[484,505],{"type":17,"tag":289,"props":485,"children":486},{},[487],{"type":17,"tag":293,"props":488,"children":489},{},[490,495,500],{"type":17,"tag":297,"props":491,"children":492},{},[493],{"type":23,"value":494},"Situation in the AS",{"type":17,"tag":297,"props":496,"children":497},{},[498],{"type":23,"value":499},"What it means in practice",{"type":17,"tag":297,"props":501,"children":502},{},[503],{"type":23,"value":504},"Board response",{"type":17,"tag":313,"props":506,"children":507},{},[508,526,544,562],{"type":17,"tag":293,"props":509,"children":510},{},[511,516,521],{"type":17,"tag":320,"props":512,"children":513},{},[514],{"type":23,"value":515},"The company has 30 000 NOK in capital and spends 6 825 NOK on registration",{"type":17,"tag":320,"props":517,"children":518},{},[519],{"type":23,"value":520},"Cash decreases, but the expense concerns the company",{"type":17,"tag":320,"props":522,"children":523},{},[524],{"type":23,"value":525},"The cost must be posted and future liquidity assessed",{"type":17,"tag":293,"props":527,"children":528},{},[529,534,539],{"type":17,"tag":320,"props":530,"children":531},{},[532],{"type":23,"value":533},"The company spends most of the capital at startup, but has some income coming soon",{"type":17,"tag":320,"props":535,"children":536},{},[537],{"type":23,"value":538},"The risk depends on a realistic business plan",{"type":17,"tag":320,"props":540,"children":541},{},[542],{"type":23,"value":543},"The board should monitor obligations and cash flow",{"type":17,"tag":293,"props":545,"children":546},{},[547,552,557],{"type":17,"tag":320,"props":548,"children":549},{},[550],{"type":23,"value":551},"Equity falls below 15 000 NOK with a share capital of 30 000 NOK",{"type":17,"tag":320,"props":553,"children":554},{},[555],{"type":23,"value":556},"A statutory warning threshold is reached",{"type":17,"tag":320,"props":558,"children":559},{},[560],{"type":23,"value":561},"The board must review the situation, and the general meeting must be convened within 6 months at the latest",{"type":17,"tag":293,"props":563,"children":564},{},[565,570,575],{"type":17,"tag":320,"props":566,"children":567},{},[568],{"type":23,"value":569},"The company has no money to pay bills",{"type":17,"tag":320,"props":571,"children":572},{},[573],{"type":23,"value":574},"The problem concerns liquidity, even if formal capital still appears in the balance sheet",{"type":17,"tag":320,"props":576,"children":577},{},[578],{"type":23,"value":579},"The board must act, for example by cutting costs or securing financing",{"type":17,"tag":29,"props":581,"children":582},{},[583],{"type":23,"value":584},"Additional financing may come, for example, from a loan from the owner or from a capital increase. The choice of financing method depends on the company’s situation, costs, and the owners’ plans.",{"type":17,"tag":53,"props":586,"children":588},{"id":587},"what-you-are-not-allowed-to-do-with-as-money",[589],{"type":23,"value":590},"What you are not allowed to do with AS money",{"type":17,"tag":29,"props":592,"children":593},{},[594],{"type":23,"value":595},"Money in an AS belongs to the company. The owner of the shares cannot treat the company account like a private bank account.",{"type":17,"tag":29,"props":597,"children":598},{},[599],{"type":23,"value":600},"Share capital and other AS funds may not be used to finance private expenses as business costs, for example:",{"type":17,"tag":120,"props":602,"children":603},{},[604,609,614,619,624,629],{"type":17,"tag":124,"props":605,"children":606},{},[607],{"type":23,"value":608},"private holidays,",{"type":17,"tag":124,"props":610,"children":611},{},[612],{"type":23,"value":613},"private grocery shopping,",{"type":17,"tag":124,"props":615,"children":616},{},[617],{"type":23,"value":618},"a private phone without allocating business use,",{"type":17,"tag":124,"props":620,"children":621},{},[622],{"type":23,"value":623},"private clothing that is not workwear,",{"type":17,"tag":124,"props":625,"children":626},{},[627],{"type":23,"value":628},"expenses for the owner’s family,",{"type":17,"tag":124,"props":630,"children":631},{},[632],{"type":23,"value":633},"transfers to the owner without a legal basis.",{"type":17,"tag":29,"props":635,"children":636},{},[637,639,644],{"type":23,"value":638},"If the owner receives value from the company, this may be an ",{"type":17,"tag":75,"props":640,"children":641},{},[642],{"type":23,"value":643},"utdeling",{"type":23,"value":645}," (distribution of value from the company’s assets). Such a payment must fit within the statutory forms, for example dividend, salary for work, repayment of a real shareholder loan, reimbursement of a documented expense paid on behalf of the company, or a formal reduction of capital. We will discuss withdrawing money from an AS in more detail in a separate article.",{"type":17,"tag":29,"props":647,"children":648},{},[649,651,656,658],{"type":23,"value":650},"If the owner works in the AS and the company pays them a salary, this is remuneration, not a return of capital. In that case, advance tax, employer contributions, and ",{"type":17,"tag":75,"props":652,"children":653},{},[654],{"type":23,"value":655},"a-melding",{"type":23,"value":657}," (monthly payroll report) must be reported. We discuss a-melding itself in the article ",{"type":17,"tag":89,"props":659,"children":661},{"href":660},"/en/news/what-is-an-a-melding-and-when-must-it-be-sent",[662],{"type":23,"value":663},"What is an a-melding and when must it be sent?",{"type":17,"tag":53,"props":665,"children":667},{"id":666},"faq-frequently-asked-questions",[668],{"type":23,"value":669},"FAQ - frequently asked questions",{"type":17,"tag":671,"props":672,"children":674},"h3",{"id":673},"does-30-000-nok-always-have-to-stay-in-the-as-account",[675],{"type":23,"value":676},"Does 30 000 NOK always have to stay in the AS account?",{"type":17,"tag":29,"props":678,"children":679},{},[680,682,686],{"type":23,"value":681},"No. ",{"type":17,"tag":40,"props":683,"children":684},{},[685],{"type":23,"value":44},{"type":23,"value":687}," is the minimum share capital registered in the company, not a mandatory amount of cash that must always stay in the account. However, the company must have adequate equity and liquidity for its situation.",{"type":17,"tag":671,"props":689,"children":691},{"id":690},"can-the-as-registration-fee-be-paid-from-the-capital",[692],{"type":23,"value":693},"Can the AS registration fee be paid from the capital?",{"type":17,"tag":29,"props":695,"children":696},{},[697,699,703,704,708],{"type":23,"value":698},"Yes. In 2026, the fee is ",{"type":17,"tag":40,"props":700,"children":701},{},[702],{"type":23,"value":274},{"type":23,"value":276},{"type":17,"tag":40,"props":705,"children":706},{},[707],{"type":23,"value":281},{"type":23,"value":709},". The company formation cost should be properly described in the formation documents if it is to be covered by the AS.",{"type":17,"tag":671,"props":711,"children":713},{"id":712},"can-i-transfer-share-capital-from-the-as-to-my-private-account",[714],{"type":23,"value":715},"Can I transfer share capital from the AS to my private account?",{"type":17,"tag":29,"props":717,"children":718},{},[719],{"type":23,"value":720},"No. A transfer to the owner must have a basis, for example salary, reimbursement of a documented cost paid on behalf of the company, repayment of a loan, dividend, or a formal capital reduction procedure.",{"type":17,"tag":671,"props":722,"children":724},{"id":723},"is-buying-equipment-with-share-capital-a-tax-deductible-expense",[725],{"type":23,"value":726},"Is buying equipment with share capital a tax-deductible expense?",{"type":17,"tag":29,"props":728,"children":729},{},[730],{"type":23,"value":731},"It can be a tax-deductible expense if the equipment serves the business and is properly documented. For larger purchases, the expense may be depreciated, meaning the cost is recognized gradually over time.",{"type":17,"tag":671,"props":733,"children":735},{"id":734},"what-should-i-do-if-the-company-has-no-money-to-pay-bills-after-the-capital-has-been-spent",[736],{"type":23,"value":737},"What should I do if the company has no money to pay bills after the capital has been spent?",{"type":17,"tag":29,"props":739,"children":740},{},[741],{"type":23,"value":742},"The board must immediately assess equity and liquidity. In practice, costs need to be reduced, financing secured, for example a loan to the company, or formal measures required by the rules must be taken.",{"type":17,"tag":53,"props":744,"children":746},{"id":745},"summary",[747],{"type":23,"value":748},"Summary",{"type":17,"tag":120,"props":750,"children":751},{},[752,762,772,782],{"type":17,"tag":124,"props":753,"children":754},{},[755,760],{"type":17,"tag":40,"props":756,"children":757},{},[758],{"type":23,"value":759},"AS share capital can be spent on company expenses",{"type":23,"value":761}," if they are real company costs and properly documented.",{"type":17,"tag":124,"props":763,"children":764},{},[765,770],{"type":17,"tag":40,"props":766,"children":767},{},[768],{"type":23,"value":769},"30 000 NOK does not have to stay in the account permanently",{"type":23,"value":771},", but the company must have adequate equity and liquidity.",{"type":17,"tag":124,"props":773,"children":774},{},[775,780],{"type":17,"tag":40,"props":776,"children":777},{},[778],{"type":23,"value":779},"AS money may not be used privately",{"type":23,"value":781}," without a proper basis, such as salary, dividend, reimbursement of a cost, or loan repayment.",{"type":17,"tag":124,"props":783,"children":784},{},[785,787,791,793,797],{"type":23,"value":786},"With a capital of ",{"type":17,"tag":40,"props":788,"children":789},{},[790],{"type":23,"value":44},{"type":23,"value":792},", a drop in equity below ",{"type":17,"tag":40,"props":794,"children":795},{},[796],{"type":23,"value":479},{"type":23,"value":798}," is an important warning sign for the board.",{"type":17,"tag":29,"props":800,"children":801},{},[802,804,810],{"type":23,"value":803},"If you need help assessing the use of AS share capital, call us at ",{"type":17,"tag":89,"props":805,"children":807},{"href":806},"tel:+4721383821",[808],{"type":23,"value":809},"+47 21 38 38 21",{"type":23,"value":811},". We will help organize the accounting and plan expenses safely.",{"type":17,"tag":29,"props":813,"children":814},{},[815],{"type":17,"tag":75,"props":816,"children":817},{},[818,820],{"type":23,"value":819},"Article author: Marcin - ",{"type":17,"tag":89,"props":821,"children":823},{"href":822},"mailto:marcin@efirma.no",[824],{"type":23,"value":825},"marcin@efirma.no",{"title":7,"searchDepth":827,"depth":827,"links":828},3,[829,831,832,833,834,841],{"id":55,"depth":830,"text":58},2,{"id":163,"depth":830,"text":166},{"id":417,"depth":830,"text":420},{"id":587,"depth":830,"text":590},{"id":666,"depth":830,"text":669,"children":835},[836,837,838,839,840],{"id":673,"depth":827,"text":676},{"id":690,"depth":827,"text":693},{"id":712,"depth":827,"text":715},{"id":723,"depth":827,"text":726},{"id":734,"depth":827,"text":737},{"id":745,"depth":830,"text":748},"markdown","content:news:can-as-share-capital-be-used-for-company-expenses:index.md","content","news/can-as-share-capital-be-used-for-company-expenses/index.md","news/can-as-share-capital-be-used-for-company-expenses/index","md",{"loc":4},[850,854],{"_path":851,"title":852,"date":853},"/news/how-to-close-an-enk-in-norway","How to close a sole proprietorship (ENK) in Norway?","2026-08-24",{"_path":855,"title":856,"date":857},"/news/how-long-keep-accounting-records-norway","How Long Must Accounting Records Be Kept in Norway?","2026-08-21",1787575370872]