The question had not been clarified in legal theory or case law before the Borgarting Court of Appeal addressed it in December. 
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The dispute before the Court of Appeal concerned a divorce settlement and the question of whether dividends from shares should be divided when the dividends were resolved and paid after the cut-off date.​

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• The Court of Appeal’s assessment was as follows:

  • The cut-off date under § 60 of the Marriage Act determines which assets are to be divided.

  • Dividends linked to shares owned on the cut-off date are regarded as part of the assets to be divided.

  • The decisive factor is not when the dividends are actually withdrawn, but that they are based on values that existed at the cut-off date.

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The Court of Appeal concluded that the dividends were to be regarded as an asset subject to division. The spouse who held the shares had to share the dividends with the other spouse. What remains unresolved is how any dividends are to be divided between the spouses if the dividends are taken after the cut-off date and following work performed by the spouse who owns the shares.​