beretning

Beretning is a noun used in Norwegian and Danish to denote a formal report or account. It typically refers to a written document that presents facts, findings, or events in a structured way. While it can carry a narrative element, its primary use in official contexts is to convey an authoritative statement about a situation, performance, or investigation.

In corporate and public administration, beretning is common in several forms. Årsberetning refers to the annual report that summarizes a company’s or organization’s activities, finances, and development over the year. Revisors beretning is the auditor’s report, detailing the auditor's findings about financial statements and internal controls. Beretning can also indicate a report submitted to a governing body or general assembly, such as a beretning til generalforsamlingen. It is distinct from møtereferat, which records the proceedings of a meeting (the minutes).

Etymology and related terms: beretning derives from a verb meaning to relate or tell and a suffix that forms nouns, reflecting its function as an account or narration. It is cognate with similar terms in other Scandinavian languages. In Swedish, related concepts are often expressed with words like berättelse or berättning, which emphasize narrative storytelling rather than a formal corporate report.

See also: årsberetning, revisors beretning, berettelse. In English contexts, beretning is commonly translated as report, account, or statement, depending on the form and audience.