Årsregnskapet viser fellesgjelden.

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Breakdown of Årsregnskapet viser fellesgjelden.

• årsregnskapet: the annual accounts
• fellesgjelden: the common debt

Questions & Answers about Årsregnskapet viser fellesgjelden.

Why is there no separate word for the in this sentence?

In Norwegian, the is usually attached to the end of the noun instead of standing as a separate word.

• årsregnskapet = the annual account / the annual financial statement
• fellesgjelden = the shared debt / the common debt

This is called the definite form.

Compare:

• et årsregnskap = an annual account

• årsregnskapet = the annual account

• en fellesgjeld = a shared debt
• fellesgjelden = the shared debt

Why does årsregnskapet end in -et, but fellesgjelden ends in -en?

The endings show both gender and definite form.

• et regnskap → regnskapet
  This noun is neuter, so the definite ending is usually -et.

• en gjeld → gjelden
  This noun is masculine in Bokmål, so the definite ending is usually -en.

So:

• -et often marks the for a neuter noun
• -en often marks the for a masculine noun

Is årsregnskapet one word because Norwegian likes compound nouns?