Operational Or Supply Chain Expenses Operational / supply chain expenses The amount of expense relating to the operational or supply chain activities of the entity. Sale of goods Rendering of services Gross profit Research and development expenses Sales and marketing expenses Net financial items Income tax expense Attributable to: Equity holders of the parent Non-controlling interests Earnings per share: Basic, attributable to ordinary equity holders of the parent (NOK) Diluted, attributable to ordinary equity holders of the parent (NOK) Other comprehensive income Attributable to: Equity holders of the parent Non-controlling interests ASSETS Intangible assets Inventories Trade and other receivables Prepayments EQUITY AND LIABILITIES Share capital Lease liabilities Trade and other payables Provisions Consolidated statement of changes in equity Increase Decrease Through Transaction Costs Transaction costs The increase (decrease) in equity resulting from transaction costs. Share capital Share premium Retained earnings Translation reserve Other comprehensive income Issue of ordinary shares Share options exercised Adjustments For Amortisation And Impairment Of Intangible Assets Amortisation and impairment of intangible assets Adjustments for amortization and impairment loss (reversal of impairment loss) of intangible assets to reconcile profit (loss) to net cash flow from (used in) operating activities. Adjustments For Increase Decrease In Provisions And Government Grants Changes in provisions and government grants Adjustments for increase (decrease) in provisions and government grants to reconcile profit (loss) to net cash flow from (used in) operating activities. Operating activities Adjustments for: Net finance income Changes in unrealised net foreign exchange rate differences/fluctuations Interest paid Income tax paid Net cash flows used in operating activities Investing activities Purchase of property, plant and equipment Net cash flows used in investing activities Financing activities Proceeds from exercise of share options Payment of lease liabilities Net increase in cash and cash equivalents Effect of exchange rate changes on cash and cash equivalents Profit / loss (-) for the year Profit / loss (-) for the period Total comprehensive income Equity-settled share-based payments Equity-settled share-based payment transactions Equity-settled share-based payments Other non-cash items Proceeds from issuance of ordinary shares Transaction costs on issuance of shares Corporate information Significant accounting judgements and key sources of estimation uncertainty Segment information Income tax Earnings per share Property, plant and equipment Intangible assets Research and development costs Financial assets and financial liabilities Inventories Cash and short-term deposits Issued capital and reserves Provisions Government grants Share option plans (equity-settled) Related parties Events after the end of the reporting period Basis of preparation Basis of consolidation Revenue from contracts with customers Foreign currencies Government grants Taxes Property, plant and equipment Leases Intangible assets Financial instruments Impairment of financial assets Inventories Impairment of non-financial assets Cash and short-term deposits Provisions Pensions and other post-employment benefits Share option plans Auditor's remuneration Standards issued, but not yet effective Credit risk Specification of operating expenses by nature Administrative expenses Foreign currency risk Liquidity risk Capital Management Management remuneration Sales and marketing expenses and Operational/supply chain expenses Financial assets Financial liabilities Deferred tax Financial assets Financial liabilities Transactions between group companies Pensions and Employee benefits expense Exchange differences on translation of foreign operations Income tax effect Retained earnings Increase (Decrease) through Allocation to Retained Earnings Allocation to retained earnings The increase (decrease) in equity resulting from allocation to retained earnings. Net cash flows from / (used in) financing activities Lease agreements Depreciation, amortisation and net impairment losses Profit / loss (-) before tax Adjustments For Depreciation And Impairment Of Property Plant And Equipment And Right Of Use Assets Depreciation and impairment of property, plant and equipment and right-of-use assets Adjustments for depreciation and impairment loss (reversal of impairment loss) of property, plant and equipment and rightof-use assets to reconcile profit (loss) to net cash flow from (used in) operating activities. Translation reserve Gain on disposal of property, plant and equipment Material accounting policies Going Concern Specification of Cost of Sales Change in obsolescence provision Interest-bearing loans and borrowings Interest-bearing loans and borrowings Adjustments For Decrease Increase In Trade And Other Receivables And Prepayments Decrease (+) in trade and other receivables and prepayments Adjustments for decrease (increase) in trade and other receivables and prepayments to reconcile profit (loss) to net cash flow from (used in) operating activities. Decrease (+) in inventories Decrease (-) in trade and other payables Repayment of borrowings