kapitalgrunnlaget

Kapitalgrunnlaget (literally "the capital base" or "capital basis") is a financial and legal concept used to describe the aggregate capital resources that form the basis for regulatory, accounting or tax calculations. The precise meaning depends on context and jurisdiction, but it generally denotes the components of equity and other qualifying funds that an enterprise or financial institution may rely on for solvency, financing capacity or assessment of obligations.

In corporate accounting and company law, kapitalgrunnlaget typically comprises share capital, paid-in reserves, retained earnings and other equity items after prescribed adjustments. Regulators and auditors may require exclusions or deductions—such as intangible assets or deferred tax assets—when assessing the usable capital base.

In banking and insurance, kapitalgrunnlaget is central to solvency frameworks: it determines the capital available to absorb losses and is measured against regulatory capital requirements. Different rules specify which instruments (common equity, additional tier 1, subordinated debt) qualify for inclusion and how they are weighted.

For taxation and public fees, kapitalgrunnlaget can be the base for calculating taxes, premiums or contributions, again defined by statute or administrative guidance. Calculation methods and allowed components vary by law, regulatory standards and purpose.

Because definitions differ across sectors and countries, users should consult the relevant statutes, accounting standards or regulator guidance to determine the applicable composition and treatment of kapitalgrunnlaget in any specific case.