Form and Directly Available
Form means the manner in which the information is made available, for example on a separate form or in tables. Information to be sent to the supervisory authorities upon request, can alternatively be made directly available in electronic form in consultation with said authorities. Directly available means that the supervisory authorities have access to the information via electronic information systems, and can access the information themselves, as needed. Information that is made directly available, can include e.g. individual documents in connection with an audit.
Source: Guidelines Regarding the Management Regulations, Norway, updated December 2012. Regulatory Guidance