Norwegian shipbuilder Havyard has uncovered "significant accounting deviations" in its fourth-quarter report.

The find means it will have to knock NOK 100m ($11.84m) off the bottom line.

The deviations mainly relate to two major prototype projects at Havyard Ship Technology's shipyard in Leirvik, where completion is ongoing.

"When reviewing other ongoing projects, no deviations of significance have been found," the Saevik-backed company said.