SEC Comment Letter 0000000000-23-006145 to EQUINOR ASA (EQNR, STOHF) (CIK 0001140625) (EQNR)
EQUINOR ASA (EQNR, STOHF) (CIK 0001140625)
Date: June 8, 2023 · CIK: 0001140625 · Accession: 0000000000-23-006145
AI Filing Summary & Sentiment
File numbers found in text: 001-15200
Letter
United States securities and exchange commission logo June 8, 2023 Anders Opedal Chief Executive Officer Equinor ASA Forusbeen 50, N-4035 Stavanger, Norway Re:Equinor ASA Form 20-F for the Fiscal Year ended December 31, 2022 Filed March 23, 2023 File No. 001-15200 Dear Anders Opedal: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 20-F for the Fiscal Year ended December 31, 2022 Financial Statements, page 60 1.Given that you present basic and diluted earnings per share on your Consolidated Statement of Income on page 61, it appears that you should include the disclosures prescribed by paragraph 70 of IAS 33 in the notes to your financial statements.
In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Joseph Klinko, Staff Accountant, at (202) 551-3824 or Robert Babula, Staff Accountant, at (202) 551-3339 with any questions.
FirstName LastNameAnders Opedal Comapany NameEquinor ASA June 8, 2023 Page 2 FirstName LastName Anders Opedal Equinor ASA June 8, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Energy & Transportation
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United States securities and exchange commission logo
June 8, 2023
Anders Opedal
Chief Executive Officer
Equinor ASA
Forusbeen 50, N-4035
Stavanger, Norway
Re:Equinor ASA
Form 20-F for the Fiscal Year ended December 31, 2022
Filed March 23, 2023
File No. 001-15200
Dear Anders Opedal:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comments. In some of our comments, we may ask you to
provide us with information so we may better understand your disclosure.
Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Form 20-F for the Fiscal Year ended December 31, 2022
Financial Statements, page 60
1.Given that you present basic and diluted earnings per share on your Consolidated
Statement of Income on page 61, it appears that you should include the disclosures
prescribed by paragraph 70 of IAS 33 in the notes to your financial statements.
In closing, we remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
You may contact Joseph Klinko, Staff Accountant, at (202) 551-3824 or Robert Babula,
Staff Accountant, at (202) 551-3339 with any questions.
FirstName LastNameAnders Opedal
Comapany NameEquinor ASA
June 8, 2023 Page 2
FirstName LastName
Anders Opedal
Equinor ASA
June 8, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation