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},
"s8_notes__6__5": {
"value": "Restricted cash amounts to NOK 811 million (NOK 209 million) and is included in the cash. Changes in restricted cash is reflected in the cash flow.",
"dimensions": {
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"language": "en",
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}
},
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},
"s4_cashflow__5__46": {
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"s8_notes__6__10": {
"value": "1 Corporate information and going concern Corporate informationDOF Group ASA (the Company) was established in September 2022 as part of the Restructuring Agreement for DOF ASA.DOF Group (the Group) completed a financial restructuring in 1st quarter 2023 and by end of 2nd quarter 2023 a re-listing of the Company on the Oslo Stock Exchange was done with OSE ticker code \u201cDOFG\u201d.DOF Group ASA is the ultimate parent company of a number of companies, as specified in note 31.The Group is involved in business of industrial o\ue61dshore activities as owner and operator of modern o\ue61dshore vessels.The Group\u2019s activities comprise four segments, as specified in note 6.The Annual Accounts were approved for publication by the Board of Directors on the 18th of April 2024. The financial report is divided in the Group accounts and the parent company accounts. The report starts with the Groups accounts.If not stated otherwise all amounts in the notes are in NOK million. Going concernThe consolidated financial statements and the Parent Company\u2019s financial statements are prepared on the assumption of going concern in accordance with IAS 1.25. The Group\u2019s financial position has been sustainable after completion of the financial restructuring and a successful public o\ue61dering completed in June, followed by strong financial results throughout the year. The markets have continued to be strong and based on the Group\u2019s high backlog and the budgets for the next 12 months, the Board is of the opinion that the Group is a going concern.",
"dimensions": {
"concept": "ifrs-full:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__8": {
"value": "DOF Group ASA",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__7": {
"value": "DOF Group ASA",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__6": {
"value": "DOF Group ASA",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__11": {
"value": "ASA",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__9": {
"value": "The Group is involved in business of industrial o\ue61dshore activities as owner and operator of modern o\ue61dshore vessels.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__12": {
"value": "Going concernThe consolidated financial statements and the Parent Company\u2019s financial statements are prepared on the assumption of going concern in accordance with IAS 1.25. The Group\u2019s financial position has been sustainable after completion of the financial restructuring and a successful public o\ue61dering completed in June, followed by strong financial results throughout the year. The markets have continued to be strong and based on the Group\u2019s high backlog and the budgets for the next 12 months, the Board is of the opinion that the Group is a going concern.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__16": {
"value": "2 Summary of material accounting policiesGeneralThe consolidated financial statements of the Group have been prepared in accordance with IFRS\u00a9 Accounting Standards as adopted by the EU.Group consolidation principles.Subsidiaries are all entities over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to a\ue61dect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases.The Group applies the acquisition method for business com binations. The consideration transferred for the acquisition of a business is the fair values of the assets transferred, the liabilities assumed, and the equity interests issued by the Group. The consideration transferred includes the fair value of any asset or liability resulting from a contingent consider ation arrangement. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. The Group recognises any non-controlling interest in the acquiree on an acquisition-by-acquisition basis, either at fair value or at the non-controlling interest\u2019s proportionate share of the recognised amounts of the acquiree\u2019s identifia ble net assets.Inter-company transactions, balances and unrealised gains on transactions between Group companies are eliminated. When necessary, amounts reported by subsidiaries have been adjusted to conform to the Group\u2019s accounting policies. Conversion of foreign currencya) Foreign currencyItems included in the financial statements of each of the Group\u2019s entities are measured using the currency of the primary economic environment in which the entity operates (\u2018the functional currency\u2019). The functional currency is mainly NOK, USD, BRL, GBP and AUD. The consolidated financial statements are presented in Norwegian Kroner (NOK).b) Transactions and balancesForeign currency transactions are translated into the functional currency using the exchange rates prevailing at the transac tion date. Foreign exchange gains and losses resulting from the settlement of such transactions are presented as realised currency gain/loss under financial items. Similarly, the con version at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised as unrealised currency gain/loss.c) Group companiesGroup entities that have a functional currency which di\ue61ders from the Group\u2019s presentation currency are converted into the presentation currency as follows:\u2022 Assets and liabilities are converted to the presentation currency at the foreign exchange rate at the end of the reporting period.\u2022 Income and expenses are converted using the average rate of exchange.\u2022 All exchange di\ue61derences are recognised in other compre hensive income and specified separately in the statement of changes in equity.When the entire interest in a foreign entity is disposed of or control is lost, the cumulative exchange di\ue61derences relating to that foreign entity are reclassified to profit or loss.General Classification of assets and liabilitiesAssets are classified as current assets when:\u2022 The asset forms part of the entity\u2019s service cycle, and is expected to be real-ised or consumed over the course of the entity\u2019s normal operations, or;\u2022 The asset is held for trading, or;\u2022 The asset is expected to be realised within 12 months after the reporting period.All other assets are classified as non-current assets.Liabilities are classified as current when:\u2022 The liability forms part of the entity\u2019s service cycle, and is ex pected to be settled in the course of normal production time, or;\u2022 The liability is held for trading, or;\u2022 Settlement of the liability has been agreed upon within 12 months after the reporting period, or;\u2022 The entity does not have an unconditional right to post pone settlement of the liability until at least 12 months after the reporting period.All other liabilities are classified as non-current liabilities.Provisions Provisions are recognised when, and only when, the Group faces an obligation (legal or constructive)as a result of a past event and it is probable (more than 50%) that a settlement will be required, and a reliable estimate can be made of the obligation amount. Provisions are reviewed at the end of each reporting period and adjusted to the best estimate. The bestimate of the expenditure required to settle the present obligation is the amount that rationally wihave to be paid, to settle the obligation at the balance sheet date or to transfer it to a third-party atthat time. When timing is significant for the obligation, the obligation is measured at its present valuUse of estimatesThe preparation of financial statements in conformity with IFRS requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Group\u2019s accounting policies. The areas involving higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the financial state ments are disclosed in note 13. Changes in accounting estimates are recognised in profit or loss for the period in which they occurred. If the changes also apply to future periods, the e\ue61dect of the change is distributed over current and future periods.New standards, amendments and interpretations adopted by the GroupThere are no material new or amended standards, or interpretations, that are relevant for the Groupin 2023. The Group has taken the amendments to IAS 1 into consideration in assessing whether theinformation presented in disclosures is material or not.Other material accounting policies are presented directly in the relevant disclosures.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__13": {
"value": "GeneralThe consolidated financial statements of the Group have been prepared in accordance with IFRS\u00a9 Accounting Standards as adopted by the EU.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__15": {
"value": "Group consolidation principles.Subsidiaries are all entities over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to a\ue61dect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases.The Group applies the acquisition method for business com binations. The consideration transferred for the acquisition of a business is the fair values of the assets transferred, the liabilities assumed, and the equity interests issued by the Group. The consideration transferred includes the fair value of any asset or liability resulting from a contingent consider ation arrangement. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. The Group recognises any non-controlling interest in the acquiree on an acquisition-by-acquisition basis, either at fair value or at the non-controlling interest\u2019s proportionate share of the recognised amounts of the acquiree\u2019s identifia ble net assets.Inter-company transactions, balances and unrealised gains on transactions between Group companies are eliminated. When necessary, amounts reported by subsidiaries have been adjusted to conform to the Group\u2019s accounting policies.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__14": {
"value": "Group consolidation principles.Subsidiaries are all entities over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to a\ue61dect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases.The Group applies the acquisition method for business com binations. The consideration transferred for the acquisition of a business is the fair values of the assets transferred, the liabilities assumed, and the equity interests issued by the Group. The consideration transferred includes the fair value of any asset or liability resulting from a contingent consider ation arrangement. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. The Group recognises any non-controlling interest in the acquiree on an acquisition-by-acquisition basis, either at fair value or at the non-controlling interest\u2019s proportionate share of the recognised amounts of the acquiree\u2019s identifia ble net assets.Inter-company transactions, balances and unrealised gains on transactions between Group companies are eliminated. When necessary, amounts reported by subsidiaries have been adjusted to conform to the Group\u2019s accounting policies.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__17": {
"value": "Conversion of foreign currencya) Foreign currencyItems included in the financial statements of each of the Group\u2019s entities are measured using the currency of the primary economic environment in which the entity operates (\u2018the functional currency\u2019). The functional currency is mainly NOK, USD, BRL, GBP and AUD. The consolidated financial statements are presented in Norwegian Kroner (NOK).b) Transactions and balancesForeign currency transactions are translated into the functional currency using the exchange rates prevailing at the transac tion date. Foreign exchange gains and losses resulting from the settlement of such transactions are presented as realised currency gain/loss under financial items. Similarly, the con version at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised as unrealised currency gain/loss.c) Group companiesGroup entities that have a functional currency which di\ue61ders from the Group\u2019s presentation currency are converted into the presentation currency as follows:\u2022 Assets and liabilities are converted to the presentation currency at the foreign exchange rate at the end of the reporting period.\u2022 Income and expenses are converted using the average rate of exchange.\u2022 All exchange di\ue61derences are recognised in other compre hensive income and specified separately in the statement of changes in equity.When the entire interest in a foreign entity is disposed of or control is lost, the cumulative exchange di\ue61derences relating to that foreign entity are reclassified to profit or loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__20": {
"value": "General Classification of assets and liabilitiesAssets are classified as current assets when:\u2022 The asset forms part of the entity\u2019s service cycle, and is expected to be real-ised or consumed over the course of the entity\u2019s normal operations, or;\u2022 The asset is held for trading, or;\u2022 The asset is expected to be realised within 12 months after the reporting period.All other assets are classified as non-current assets.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__18-1": {
"value": "General Classification of assets and liabilitiesLiabilities are classified as current when:\u2022 The liability forms part of the entity\u2019s service cycle, and is ex pected to be settled in the course of normal production time, or;\u2022 The liability is held for trading, or;\u2022 Settlement of the liability has been agreed upon within 12 months after the reporting period, or;\u2022 The entity does not have an unconditional right to post pone settlement of the liability until at least 12 months after the reporting period.All other liabilities are classified as non-current liabilities.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__21": {
"value": "Provisions Provisions are recognised when, and only when, the Group faces an obligation (legal or constructive)as a result of a past event and it is probable (more than 50%) that a settlement will be required, and a reliable estimate can be made of the obligation amount. Provisions are reviewed at the end of each reporting period and adjusted to the best estimate. The bestimate of the expenditure required to settle the present obligation is the amount that rationally wihave to be paid, to settle the obligation at the balance sheet date or to transfer it to a third-party atthat time. When timing is significant for the obligation, the obligation is measured at its present val",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__22": {
"value": "Use of estimatesThe preparation of financial statements in conformity with IFRS requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Group\u2019s accounting policies. The areas involving higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the financial state ments are disclosed in note 13. Changes in accounting estimates are recognised in profit or loss for the period in which they occurred. If the changes also apply to future periods, the e\ue61dect of the change is distributed over current and future periods.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__23": {
"value": "New standards, amendments and interpretations adopted by the GroupThere are no material new or amended standards, or interpretations, that are relevant for the Groupin 2023. The Group has taken the amendments to IAS 1 into consideration in assessing whether theinformation presented in disclosures is material or not.Other material accounting policies are presented directly in the relevant disclosures.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__24-1": {
"value": "3 Financial risk management Financial risk factorsThe Group is exposed to various types of financial risk relating to its ongoing business operation; Market risk (including foreign exchange risk, interest rate risk and price risk), credit and liquidity risk, capital structure risk, cyber risk, in\ufb02ation risk and tax risk. The Group\u2019s overall risk management seeks to minimise potential adverse e\ue61dects of the Group\u2019s financial performance.The Group is exposed to financial and liquidity risk through its operations and the existing or future debt arrangements could limit the Group\u2019s liquidity and \ufb02exibility in obtaining additional financing, in pursuing other business opportunities or corporate activities.The Group\u2019s credit facilities contain, and any future bank and bond loan agreements may contain, certain covenants and event of default clauses, including cross default provisions and restrictive covenants and performance requirements, free cash reserves, certain cash sweep limitations and fair value of vessels, which may a\ue61dect the operational and financial \ufb02exibility of the Group.Market riskForeign exchange riskThe Group operates globally and is exposed to foreign exchange risk arising from various currency exposures, mainly with respect to USD, BRL, AUD, CAD, EUR and GBP. The Group\u2019s presentation currency is NOK. Foreign exchange risk arises when future commercial transactions, contractual obligations (assets), liabilities and investments are in di\ue61derent currencies than the presentation and/or functional currency.The Group aims to achieve a natural hedge between cash in\ufb02ows and cash out\ufb02ows to secure the debt funding in equivalent currency as the committed earnings from the charter contracts, and further to manage the remaining foreign exchange risk arising from commercial transactions, through forward contracts and similar instruments as appropriate. However, these forward contracts are limited in the new loan facilities. Hence, the Group\u2019s liquidity risk will increase if the currencies \ufb02uctuate.Hedging of foreign exchange exposure is evaluated on a net basis. The Group used hedge accounting up to year-end 2019 for parts of the revenues (in Brazil) with the objective to reduce the volatility in operational and financial results due to foreign exchange risk. The hedge was considered ine\ue61dective at 31st of December 2019 and the ine\ue61dective portion (loss) was recognised in the finance result. Remaining hedge recognised as other comprehensive income will be circulated to the profit or loss account over the remaining hedge period. See note 27 \u2018Hedging activities\u2019.Foreign exchange rate changes in receivables, liabilities and currency swaps are recognised as a financial income/expense in the profit (loss) statement. Fluctuation in foreign exchange rates will therefore have an e\ue61dect on the future results and balances.The Group has 82% of the liabilities denominated in USD. In conducting the foreign exchange rate sensitivity analysis, a hypothetical change in exchange rates of 10% against USD has been used. Included in the liabilities below are USD debt to financial institutions and bondholders.Appreciation DepreciationForeign exchange risk10% 10%Liabilities in currency 1 174 -1 174 Net effect 1 174 -1 174 Currency e\ue61dects on other liabilities are not included in the above sensitivity analysis. Current receiv-ables and liabilities excluding bonds and debt to credit institutions are often in the same currency and are normally due within 30 - 60 days. Over the last couple of years the Group has experienced that payment terms on some receivables have been extended.The Group has a global operation, and the Group will change its presentation currency from 2024 to USD. In addition, some of the companies in the Group have changed functional currency to USD as from 2024 and this will reduce exposure to currency \ufb02uctuations going forward.Interests rate riskThe Group is exposed to changes in interest rates as parts of the Group\u2019s liabilities have a \ufb02oating rate of interest. The Group has historically reduced its interest rate exposure by entering into interest rate swap agreements. Moreover, all vessels with financing via BNDES in Brazil are secured at a fixed rate of interest throughout the duration of the loan and represent approximately 6% of the Group\u2019s finance debt. The possibilities to enter into interest forward contracts (swap contracts) in the new loan facilities are limited and the Group\u2019s exposure to volatility in interest rates has increased.Price riskThe Group is exposed to price risk at two main levels:\u2022 The demand for the Group\u2019s vessels is sensitive to changes in the oil industry, for example oil price movements, exploration and general activity level within the o\ue61dshore energy industry. This a\ue61dects both the pricing and the utilisation of the Group\u2019s assets.\u2022 The costs of construction of new assets and replacements of assets are sensitive to changes in market prices.The Group attempts to reduce price risk by long-term contracts and frame agreements with key suppliers.The Group is exposed to increases in costs in general. The e\ue61dects of the Covid pandemic and the geopolitical instability have resulted in a general higher in\ufb02ation, hence increased costs on vessel maintenance, services, and salaries. In addition, the logistics and supply management have become more challenging and more costly. The Group focus on early planning to mitigate the risk of not receiving deliveries on time and sign agreements with the main suppliers at fixed prices. Credit and Liquidity riskCredit and liquidity risk arise from cash and cash equivalents, derivatives, financial instruments and deposits with banks as well as payment terms towards clients and suppliers. Liquidity risk management implies maintaining su\ue61ccient cash and marketable securities, and to maintain available funding through committed credit facilities.The Group\u2019s counterparties\u2019 credit risk has historically been low as the Group\u2019s customers tradi-tionally have had good financial capability to meet their obligations and have high credit ratings. Historically, the portion of receivables not being collectable has been low.The Group\u2019s total revenues are derived from a smaller group of large clients, thus exposing the Group to client concentration risk. Revenue from the 10 largest customers, large oil companies and operators, represent approximately 71% of the Group\u2019s revenue, whereof Petrobras represent the largest customer. Because of the client concentration in the Group\u2019s contracts, the Group\u2019s business could be adversely a\ue61dected if any of its major clients fail to compensate the Group or if the Group does not perform according to its contractual obligations. This could lead to termination, or no renewal of contracts or additional costs related to disputes on the existing contracts among others. The Group has routines to bi-weekly report cash \ufb02ow forecasts in order to monitor the Group\u2019s future cash position.Cyber risk The ongoing digitalisation of routines and operations heightens the vulnerability of the Group\u2019s business information and communication systems to both external and internal cyber-attacks. Such attacks pose the risk of business disruption and potential data breaches and remains a material topic for the Group. To e\ue61dectively manage this risk, the Group implements systematic measures to enhance its resilience against cyber-attacks and mitigate the impact of potential breaches. Cyber-security is integrated into the organisation\u2019s framework, with internal training programmes aimed at equipping employees with the knowledge and skills necessary to recognise and respond to cyber threats e\ue61dectively. Through these proactive e\ue61dorts, the Group aims to strengthen its cyber-security posture and safeguard its business operations and sensitive information against evolving cyber risks.Capital structure and equityThe Group completed a comprehensive refinancing in March 2023, where approximately NOK 5.2 billion of the Group\u2019s debt was converted into equity, while most of the remaining debt was settled at new terms, including soft amortisation, cash sweep and low margins.The Group has secured a runway until 2026 for the main part of its \ufb02eet as part of the financial restructuring, where the focus is to reduce the debt.The Group\u2019s business is capital intensive, and the Group may need to raise additional funds through public or private debt or equity financing to fund capital expenditures. Adequate sources of funds may not be available, or available at acceptable terms and conditions, when needed.The main objective when managing the Group\u2019s capital structure is to ensure that the Group is able to sustain an acceptable credit rating and thereby achieve favourable terms and conditions for long-term funding which is suitable for the Group\u2019s operation and growth.Debt ratio 2023 2022Interest-bearing debt 14 394 19 548 Interest-bearing receivables 1 136 92 Cash 2 849 2 825 Net interest bearing debt 10 409 16 631 Total equity 10 522 364 Total equity and net debt 20 931 16 995 Debt ratio 50% 98%4 Climate RiskClimate risk has evolved significantly over the past decade, emerging as a critical aspect of overall enterprise risk management. DOF and its stakeholders face an array of short-, medium--, and long-term climate risks, which are deemed material concerns. These risks intersect DOF\u2019s business continuity and revenue base by altering the physical and market environments in which DOF operate and generating transition risks, necessitating the establishment of resilience measures. As with any material issue, our approach to addressing these topics is guided by transparency and integrity in communication and reporting.DOF has incorporated climate change risk management into its operations, following the framework of IFRS Sustainability Disclosure standard \u201cIFRS S2 Climate-related Disclosures\u201d. This involves actively identifying, assessing, and prioritising climate-related risks and opportunities. This integration is part of DOF\u2019s broader enterprise risk management process. Within this framework, DOF has undertaken climate change risk analysis aligned with Intergovernmental Panel on Climate Change (IPCC\u2019s) long-term emission scenarios. Relevant risks and opportunities have been systematically transferred through the corporate risk and opportunity register and, where necessary, recognised as material topics. Additionally, impairment testing has been conducted to recognise the financial consequences of climate change based on key assumptions. See \u2018Enterprise Risk Management\u2019 in the Annual Report.By implementing these risk management strategies, DOF has developed a comprehensive understanding of potential climate-related impacts. This enables the organisation to make informed decisions and strategically plan to mitigate risks while capitalising on emerging opportunities.A large component of what will enable the Group to reduce exposure and build resilience against climate change challenges is the Group\u2019s ability to decarbonise the value chain. Read more about the Decarbonisation Commitment and initiatives in the section \u201cOur Planet\u201d in the Annual Report. Climate Risk and Impairment test The impairment test for vessels has included an analysis of which measures will be necessary to achieve DOF decarbonisation targets. The technical and commercial feasibility of decarbonisation measures have, in general, a high degree of uncertainty in comparison to conventional maintenance and upgrade programmes for vessels. Cash \ufb02ow e\ue61dects related to risk and opportunities in a climate risk context, therefore, come with a higher degree of uncertainty. For further information about the Group\u2019s decarbonisation strategy, see the chapter \u201cOur Planet\u201d and section \u201cDecarbonisation\u201d in the Integrated Annual Report. For cash \ufb02ow, the key climate change risks for our operations comprise cost increases following the introduction of carbon pricing, a contraction in carbon-intensive operations in a push to decarbonise the economy, as well as increasing severity and rate of occurrence of extreme weather events. Nevertheless, there remains uncertainty around the form and the trajectory these risks shall take and what e\ue61dect this will have on cash \ufb02ows over di\ue61derent time horizons. In the current impairment model, the group has, therefore, not included any costs linked to a potential tax on GHG emissions. A general transformation to a low-carbon economy can also a\ue61dect future revenue for the Group\u2019s vessels. There will be risks and opportunities in the energy transition to a low-carbon economy. However, limited knowledge is available about future cash \ufb02ow e\ue61dects on revenue. Hence, it has not been possible to quantify or measure these e\ue61dects. The impairment test has, therefore, not included any potential e\ue61dect on future income cash \ufb02ow related to energy transition. Climate Risk and Useful Lives of Vessels The business model is founded on the principle of maximising the value of vessel assets across its operational lifespan. With a greater appreciation of climate change risks and circular economy, the Group seeks to extend assets\u2019 operational and economic life for as long as possible. With this objective comes increased business sustainability through maximising material value and reduced exposure to asset write-down. The principles of maximising material value across an asset\u2019s useful life are a fundamental component of DOF\u2019s decarbonisation strategy and how the organisation generates value. The residual value has been set to zero after 30 years as the cost of increasing environmental requirements related to the disposal of vessels is estimated to o\ue61dset the scrap value of the steel. The useful life and residual value of vessels are based on knowledge of the market and years of operation of these types of vessels. The economic life of the vessels will in a climate risk & opportunities context be dependent on the Group\u2019s ability to reach and to meet the markets and the stakeholder\u2019s expectation to sustainable operation. Additionally, the growing emphasis on the circular economy will positively impact both the economic and useful life of the Group\u2019s vessels.A short or longer economic life might a\ue61dect the value of the Group\u2019s vessels and equipment as well as future depreciation.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__25": {
"value": "Market riskForeign exchange riskThe Group operates globally and is exposed to foreign exchange risk arising from various currency exposures, mainly with respect to USD, BRL, AUD, CAD, EUR and GBP. The Group\u2019s presentation currency is NOK. Foreign exchange risk arises when future commercial transactions, contractual obligations (assets), liabilities and investments are in di\ue61derent currencies than the presentation and/or functional currency.The Group aims to achieve a natural hedge between cash in\ufb02ows and cash out\ufb02ows to secure the debt funding in equivalent currency as the committed earnings from the charter contracts, and further to manage the remaining foreign exchange risk arising from commercial transactions, through forward contracts and similar instruments as appropriate. However, these forward contracts are limited in the new loan facilities. Hence, the Group\u2019s liquidity risk will increase if the currencies \ufb02uctuate.Hedging of foreign exchange exposure is evaluated on a net basis. The Group used hedge accounting up to year-end 2019 for parts of the revenues (in Brazil) with the objective to reduce the volatility in operational and financial results due to foreign exchange risk. The hedge was considered ine\ue61dective at 31st of December 2019 and the ine\ue61dective portion (loss) was recognised in the finance result. Remaining hedge recognised as other comprehensive income will be circulated to the profit or loss account over the remaining hedge period. See note 27 \u2018Hedging activities\u2019.Foreign exchange rate changes in receivables, liabilities and currency swaps are recognised as a financial income/expense in the profit (loss) statement. Fluctuation in foreign exchange rates will therefore have an e\ue61dect on the future results and balances.The Group has 82% of the liabilities denominated in USD. In conducting the foreign exchange rate sensitivity analysis, a hypothetical change in exchange rates of 10% against USD has been used. Included in the liabilities below are USD debt to financial institutions and bondholders.Appreciation DepreciationForeign exchange risk10% 10%Liabilities in currency 1 174 -1 174 Net effect 1 174 -1 174 Currency e\ue61dects on other liabilities are not included in the above sensitivity analysis. Current receiv-ables and liabilities excluding bonds and debt to credit institutions are often in the same currency and are normally due within 30 - 60 days. Over the last couple of years the Group has experienced that payment terms on some receivables have been extended.The Group has a global operation, and the Group will change its presentation currency from 2024 to USD. In addition, some of the companies in the Group have changed functional currency to USD as from 2024 and this will reduce exposure to currency \ufb02uctuations going forward.Interests rate riskThe Group is exposed to changes in interest rates as parts of the Group\u2019s liabilities have a \ufb02oating rate of interest. The Group has historically reduced its interest rate exposure by entering into interest rate swap agreements. Moreover, all vessels with financing via BNDES in Brazil are secured at a fixed rate of interest throughout the duration of the loan and represent approximately 6% of the Group\u2019s finance debt. The possibilities to enter into interest forward contracts (swap contracts) in the new loan facilities are limited and the Group\u2019s exposure to volatility in interest rates has increased.Price riskThe Group is exposed to price risk at two main levels:\u2022 The demand for the Group\u2019s vessels is sensitive to changes in the oil industry, for example oil price movements, exploration and general activity level within the o\ue61dshore energy industry. This a\ue61dects both the pricing and the utilisation of the Group\u2019s assets.\u2022 The costs of construction of new assets and replacements of assets are sensitive to changes in market prices.The Group attempts to reduce price risk by long-term contracts and frame agreements with key suppliers.The Group is exposed to increases in costs in general. The e\ue61dects of the Covid pandemic and the geopolitical instability have resulted in a general higher in\ufb02ation, hence increased costs on vessel maintenance, services, and salaries. In addition, the logistics and supply management have become more challenging and more costly. The Group focus on early planning to mitigate the risk of not receiving deliveries on time and sign agreements with the main suppliers at fixed prices. Credit and Liquidity riskCredit and liquidity risk arise from cash and cash equivalents, derivatives, financial instruments and deposits with banks as well as payment terms towards clients and suppliers. Liquidity risk management implies maintaining su\ue61ccient cash and marketable securities, and to maintain available funding through committed credit facilities.The Group\u2019s counterparties\u2019 credit risk has historically been low as the Group\u2019s customers tradi-tionally have had good financial capability to meet their obligations and have high credit ratings. Historically, the portion of receivables not being collectable has been low.The Group\u2019s total revenues are derived from a smaller group of large clients, thus exposing the Group to client concentration risk. Revenue from the 10 largest customers, large oil companies and operators, represent approximately 71% of the Group\u2019s revenue, whereof Petrobras represent the largest customer. Because of the client concentration in the Group\u2019s contracts, the Group\u2019s business could be adversely a\ue61dected if any of its major clients fail to compensate the Group or if the Group does not perform according to its contractual obligations. This could lead to termination, or no renewal of contracts or additional costs related to disputes on the existing contracts among others. The Group has routines to bi-weekly report cash \ufb02ow forecasts in order to monitor the Group\u2019s future cash position.Cyber risk The ongoing digitalisation of routines and operations heightens the vulnerability of the Group\u2019s business information and communication systems to both external and internal cyber-attacks. Such attacks pose the risk of business disruption and potential data breaches and remains a material topic for the Group. To e\ue61dectively manage this risk, the Group implements systematic measures to enhance its resilience against cyber-attacks and mitigate the impact of potential breaches. Cyber-security is integrated into the organisation\u2019s framework, with internal training programmes aimed at equipping employees with the knowledge and skills necessary to recognise and respond to cyber threats e\ue61dectively. Through these proactive e\ue61dorts, the Group aims to strengthen its cyber-security posture and safeguard its business operations and sensitive information against evolving cyber risks.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__27": {
"value": "Credit and Liquidity riskCredit and liquidity risk arise from cash and cash equivalents, derivatives, financial instruments and deposits with banks as well as payment terms towards clients and suppliers. Liquidity risk management implies maintaining su\ue61ccient cash and marketable securities, and to maintain available funding through committed credit facilities.The Group\u2019s counterparties\u2019 credit risk has historically been low as the Group\u2019s customers tradi-tionally have had good financial capability to meet their obligations and have high credit ratings. Historically, the portion of receivables not being collectable has been low.The Group\u2019s total revenues are derived from a smaller group of large clients, thus exposing the Group to client concentration risk. Revenue from the 10 largest customers, large oil companies and operators, represent approximately 71% of the Group\u2019s revenue, whereof Petrobras represent the largest customer. Because of the client concentration in the Group\u2019s contracts, the Group\u2019s business could be adversely a\ue61dected if any of its major clients fail to compensate the Group or if the Group does not perform according to its contractual obligations. This could lead to termination, or no renewal of contracts or additional costs related to disputes on the existing contracts among others. The Group has routines to bi-weekly report cash \ufb02ow forecasts in order to monitor the Group\u2019s future cash position.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__26": {
"value": "Credit and Liquidity riskCredit and liquidity risk arise from cash and cash equivalents, derivatives, financial instruments and deposits with banks as well as payment terms towards clients and suppliers. Liquidity risk management implies maintaining su\ue61ccient cash and marketable securities, and to maintain available funding through committed credit facilities.The Group\u2019s counterparties\u2019 credit risk has historically been low as the Group\u2019s customers tradi-tionally have had good financial capability to meet their obligations and have high credit ratings. Historically, the portion of receivables not being collectable has been low.The Group\u2019s total revenues are derived from a smaller group of large clients, thus exposing the Group to client concentration risk. Revenue from the 10 largest customers, large oil companies and operators, represent approximately 71% of the Group\u2019s revenue, whereof Petrobras represent the largest customer. Because of the client concentration in the Group\u2019s contracts, the Group\u2019s business could be adversely a\ue61dected if any of its major clients fail to compensate the Group or if the Group does not perform according to its contractual obligations. This could lead to termination, or no renewal of contracts or additional costs related to disputes on the existing contracts among others. The Group has routines to bi-weekly report cash \ufb02ow forecasts in order to monitor the Group\u2019s future cash position.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__29-1": {
"value": "Climate Risk and Impairment test The impairment test for vessels has included an analysis of which measures will be necessary to achieve DOF decarbonisation targets. The technical and commercial feasibility of decarbonisation measures have, in general, a high degree of uncertainty in comparison to conventional maintenance and upgrade programmes for vessels. Cash \ufb02ow e\ue61dects related to risk and opportunities in a climate risk context, therefore, come with a higher degree of uncertainty. For further information about the Group\u2019s decarbonisation strategy, see the chapter \u201cOur Planet\u201d and section \u201cDecarbonisation\u201d in the Integrated Annual Report. For cash \ufb02ow, the key climate change risks for our operations comprise cost increases following the introduction of carbon pricing, a contraction in carbon-intensive operations in a push to decarbonise the economy, as well as increasing severity and rate of occurrence of extreme weather events. Nevertheless, there remains uncertainty around the form and the trajectory these risks shall take and what e\ue61dect this will have on cash \ufb02ows over di\ue61derent time horizons. In the current impairment model, the group has, therefore, not included any costs linked to a potential tax on GHG emissions. A general transformation to a low-carbon economy can also a\ue61dect future revenue for the Group\u2019s vessels. There will be risks and opportunities in the energy transition to a low-carbon economy. However, limited knowledge is available about future cash \ufb02ow e\ue61dects on revenue. Hence, it has not been possible to quantify or measure these e\ue61dects. The impairment test has, therefore, not included any potential e\ue61dect on future income cash \ufb02ow related to energy transition.Impairment of assetsVesselsFor the purposes of assessing impairment for vessels, assets are grouped at the lowest levels for which there are sepa rately identifiable cash \ufb02ows (cash-generating units, \u201cCGU\u201d). Each vessel together with associated contracts is considered as a separate CGU.Fair value less cost to sellFor vessels, fair value less cost to sell is based on an average of the brokers\u2019 estimates, taken into account sales commission. All vessels in the Group are assessed by obtaining independ ent broker estimates. The brokers\u2019 estimates are based on the principle of \u2019willing buyer and willing seller\u2019 under normal commercial terms. Broker estimates include mounted equipment and assume that the vessels are without any charter contracts (i.e. charter-free basis). The Group has sought to substan-tiate the broker valuations, inter alia with value in use calculations. The value in use calculations adjusts for positive or negative value in associated contracts and for the expected cost level going forward. When value in use calculations have lower value than broker estimates, value in use has been used as a recoverable amount in the impairment test.Value in useEstimated cash \ufb02ows are based on next year\u2019s budgets per vessel and forecasted earnings going forward. The budget process is a detailed and thorough bottom-up process including approval procedures on all levels within the Group. Estimated future cash \ufb02ows are based on historical performance per vessel, in combination with current market situation and future expec tations. Critical assumptions in the assessment are related to income rates, utilisation, operational and capital expenditure. The impairment test for vessels has included costs related to decarbonisation measures. For more information about cal culation and assumptions related to decarbonisation measures, see note 4 \u2018Climate risk\u2019.For vessels fixed on long-term contracts, the assumption is that the contracts run up until expiry of the contracts. Options held by the customers are not assumed to be exercised unless the options are at or below current market rates. For vessels without a contract, assumptions derived from the evaluation of broker estimates, combined with other market information are considered when estimating future revenues.The Weighted Average Cost of Capital (WACC) is used as a discount rate and re\ufb02ects a normalised capital structure for the industry. The WACC represents the rate of return the Group is expected to pay to its sources of finance for cash \ufb02ows with similar risks. Cash \ufb02ows are calculated after tax and discounted with an after-tax discount rate. The nominal WACC used in the value in use calculations are ranging from 9.2%-11.2%.Sensitivity analysis or stress tests have been carried out for the main variables in the assessment. See separate section about sensitivity analyses and risk of impairment. The market has improved in 2022-2023, and based on contract backlog and operational performance the impairment test has resulted in reversal of impairment of NOK 1,988 million (NOK 705 million) and impairment of NOK 68 million (NOK 93 million) in 2023. ROVsThe ROVs are defined as interchangeable with each other and are therefore identified as one CGU. Based on sales prices and an increase in earnings for ROVs in 2023, the Group has not identified any impairment indicators.Impairment 2023Number of vessels Book value 31.12.2023 Impairment 2023impaired in 2023impaired vessels DOF DOF DOF DOF DOF DOF AgeSubsea Norskan Rederi Subsea Norskan Rederi Subsea Norskan Rederi Total 0-10 years 11-15 years 3 394 -69 -69 15+ years -Total - - 3 - - 394 - - -69 -69 Reversal of impairment 2023Number of vessels - Book value 31.12.2023 Reversal of impairment 2023reversal of impairment in 2023reversed impairment DOF DOF DOF DOF DOF DOF AgeSubsea Norskan Rederi Subsea Norskan Rederi Subsea Norskan Rederi Total 0-10 years 1 413 9 9 11-15 years 7 6 3 986 1 538 980 499 1 479 15+ years 4 3 885 420 337 163 500 Total 12 - 9 5 284 - 1 958 1 326 - 662 1 988 Impairment 2022Number of vessels Book value 31.12.2022 Impairment 2022impaired in 2022impaired vessels DOF DOF DOF DOF DOF DOF AgeSubsea Norskan Rederi Subsea Norskan Rederi Subsea Norskan Rederi Total 0-10 years 2 1 062 -58 -58 11-15 years 1 91 -17 -17 15+ years 2 265 -18 -18 Total - 5 - - 1 417 - - -93 - -93 Reversal of impairment 2022Number of vessels - Book value 31.12.2022 Reversal of impairment 2022reversal of impairment in 2022reversed impairment DOF DOF DOF DOF DOF DOF AgeSubsea Norskan Rederi Subsea Norskan Rederi Subsea Norskan Rederi Total 0-10 years 2 1 2 342 168 192 12 204 11-15 years 5 2 554 406 406 15+ years 2 240 95 95 Total 9 - 1 5 136 - 168 693 - 12 705 Impairment 2023 2022Impairment vessel -69 -93 Reversal of impairment vessel 1 988 705 ROV and Operating equipment - -13 Right of use assets - -4 Total impairment 1 919 594 For further information about measurement level see note 26.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__30": {
"value": "5 Management reporting Management reporting is reported in a manner consistent with the internal reporting provided to the Board as the chief operating decision-makers.The reporting below is presented according to internal management reporting, based on the proportional consolidation method of accounting of jointly controlled companies. The bridge between the management reporting and the figures reported in the financial statement is presented below.2023 2022 Management Reconciliation to Financial Management Reconciliation to Financial Statement of Profit or Lossreporting equity method reporting reporting equity method reporting Operating revenue 13 365 -1 436 11 929 10 702 -1 446 9 257 Operating expenses -8 492 189 -8 303 -7 009 207 -6 802 Share of net profit from joint ventures and associates -1 408 407 - 604 604 Net gain (loss) on sale of tangible assets 77 - 77 70 - 70 Operating profit before depreciation EBITDA 4 949 -839 4 110 3 764 -635 3 129 Depreciation -1 651 381 -1 270 -1 376 338 -1 037 Impairment (-) / Reversal of impairment 1 919 - 1 919 655 -61 594 Operating profit - EBIT 5 217 -458 4 759 3 043 -358 2 685 Financial income 260 23 283 88 10 98 Financial costs -1 342 148 -1 194 -1 744 180 -1 564 Net realised currency gain (loss) -1 060 -5 -1 065 -119 -1 -120 Net unrealised currency gain (loss) 1 241 -2 1 239 -149 -26 -175 Net changes in fair value of financial instruments - - - 9 - 9 Net financial costs -902 165 -737 -1 915 163 -1 751 Profit (loss) before taxes 4 315 -294 4 022 1 128 -195 933 Taxes -130 294 164 -275 195 -80 Profit (loss) 4 185 - 4 185 854 - 854 Balance 31.12.2023 Balance 31.12.2022 Management Reconciliation to Financial Management Reconciliation to Financial Statement of Balance sheetreporting equity method reporting reporting equity method reporting ASSETSTangible assets 21 735 -6 532 15 203 19 382 -6 544 12 838 Contract costs 438 -69 369 288 -104 184 Deferred taxes 751 -62 689 353 -250 103 Investments in joint ventures and associated companies 4 3 211 3 215 5 3 566 3 571 Other non-current receivables 292 900 1 192 91 - 91 Total non-current assets 23 220 -2 553 20 668 20 119 -3 332 16 787 Receivables 4 083 -330 3 754 2 937 -247 2 690 Cash and cash equivalents 3 590 -741 2 849 3 221 -396 2 825 Total current assets 7 673 -1 071 6 603 6 158 -643 5 516 Total assets 30 894 -3 623 27 270 26 277 -3 975 22 303 EQUITY AND LIABILITIESEquity 10 522 - 10 522 364 - 364 Non-current liabilities 16 304 -2 878 13 426 3 524 -3 245 278 Current liabilities 4 068 -745 3 322 22 390 -730 21 660 Total liabilities 20 372 -3 623 16 749 25 913 -3 975 21 939 Total equity and liabilities 30 894 -3 623 27 270 26 277 -3 975 22 303 2023 2022 Management Reconciliation to Financial Management Reconciliation to Financial Statement of Cash flowreporting equity method reporting reporting equity method reporting Net cash from operation activities 2 398 -1 025 1 374 3 158 -873 2 285 Net cash from investing activities -960 172 -788 -791 526 -265 Net cash from financing activities -1 178 508 -670 -1 298 470 -828 Net changes in cash and cash equivalents 261 -345 -84 1 069 124 1 192 Cash and cash equivalents at start of the period 3 221 -396 2 825 2 029 -469 1 561 Exchange gain/loss on cash and cash equivalents 108 - 108 123 -51 72 Cash and cash equivalents at the end of the period 3 590 -741 2 849 3 221 -396 2 825",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__31": {
"value": "6 Segment information The segment reporting is based on the management reporting. See note 5 \u2018Management reporting\u2019 for description about accounting policies used for management and segment reporting, as well as reconciliation to the financial statements. The chief operating decision-makers are responsible for allocating resources and assessing performance of the segments.Business segmentA new segment reporting has been implemented from 01.01.2023 to better re\ufb02ect the Group\u2019s operational strategy and to better present the performance from the subsidiaries of the Group. The new segments are the following:\u2022 DOF Subsea Group (including the 50% share in the DOFCON JV) - subsea engineering and shipowning\u2022 DOF Rederi (including a SPC owning one vessel, Skandi Iceman) - shipowning\u2022 Norskan O\ue61dshore Ltda - shipowning and vessel management\u2022 Corporate and vessels managementThe segment is based on the management reporting, see note 5.2023Business segment DOF Subsea Norskan DOF Rederi Corporate Total*Operating revenue10 2612 6351 14946413 365Operating expenses-6 533-1 952-683-459-8 492Share of net income of joint ventures and associates2----1Gain (loss) on sale of tangible assets33-44-77EBITDA 3 763 683 510 5 4 949Depreciation-1 158-246-235-20-1 651Impairment (-)/Reversal of impairment1 326-593-1 919EBIT 3 931 437 868 -15 5 217Net financial items-976149-12246-902Profit (loss) before taxes2 956586746314 315Tax income (cost)-20579-3-1-130Profit (loss) 2 751 664 743 30 4 185BalanceAssets16 4534 4843 5389 58723 111Jointly controlled companies7 782---7 782Total assets 24 235 4 484 3 538 9 587 30 894Additions1 902218447152 228Liabilities 14 221 6 121 1 968 1 768 20 3722022Business segment DOF Subsea Norskan DOF Rederi Corporate Total*Operating revenue8 3022 09993633610 702Operating expenses-5 392-1 623-652-314-7 009Share of net income of joint ventures and associates-1----Gain (loss) on sale of tangible assets27-43-70EBITDA 2 935 476 327 22 3 764Depreciation-973-198-186-18-1 376Impairment (-)/Reversal of impairment736-9312-655EBIT 2 698 185 154 3 3 043Net financial items-1 68025-278-8-1 915Profit (loss) before taxes1 018210-124-41 128Tax income (cost)-266--6-2-275Profit (loss) 752 210 -130 -6 854BalanceAssets12 2313 8532 7854 04118 705Jointly controlled companies7 573---7 573Total assets 19 804 3 853 2 785 4 041 26 277Additions843213170201 209Liabilities 16 182 6 028 4 142 2 291 25 913* ) Total includes elimination between silos.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__32": {
"value": "7 Operating revenue Revenue recognitionThe Group recognises income in line with the transfer of promised goods or services to customers in an amount that re\ufb02ects the consideration to which the Group expects to be entitled in exchange for those goods or services. Operating revenue is shown net of discounts, value-added tax and other taxes on gross rates.a) Day rate contractsA day rate contract is a contract where the Group is remu nerated by the customer at an agreed daily rate for each day of use of the vessel, equipment, crew and other resources and service utilised on the contract. Such contracts may also include certain lump sum payments.Under long-term chartering the Group delivers a vessel, including crew, to a client. The charterer determines, within the con tractual limits, how the vessel is to be utilised. Under subsea/ IMR Projects the Group utilises its vessels, equipment, crew and the onshore project organisation to perform tailor made services on the client\u2019s installations and/or assets.The right to use the vessel falls under the scope of IFRS 16 \u2018Leases\u2019, and revenue is recognised over the lease period on a straight-line basis.Distinct service components in a contract are accounted for separately from other promises in the contract. Where the contracts include multiple performance obligations, the trans action price is allocated to each performance obligation based on the stand-alone selling prices. Revenue is recognised over time as the services are provided. The stage of completion for determining the amount of revenue to recognise is assessed based on input or an output method. The method applied is the one that most faithfully depicts the Group\u2019s progress towards complete satisfaction of the performance obligation. Progress is usually measured based on output methods such as days.The Group does not recognise revenue during periods when the underlying vessel is o\ue61d-hire. In contracts where the Group is remunerated for maintenance days the revenue is recognised over the contract period. The maintenance days are recognised as receivables and invoiced during the o\ue61d-hire.Costs incurred relating to future performance obligations are deferred and recognised as assets in the statement of balance sheet. The costs incurred will be expensed in line with the satisfaction of the performance obligation.b) Lump sum contractsA lump sum contract is a contract where the Group is remu nerated by the client to a fixed price which is deemed to include the Group\u2019s costs, profit and contingency allowances for risks. Any over-run of costs experienced by the Group is for the Group\u2019s account, unless specifically agreed with the client in the contract.For lump sum projects, contract revenue and expenses are recognised over time in accordance with the stage of com pletion of a contract. The stage of completion is calculated by dividing contract costs incurred to date by total estimated contract costs. Revenue is recognised in line with the stage of completion.The method relies on the Group\u2019s ability to estimate future costs in an accurate manner over the remaining life of a project. The process requires judgement, and changes to estimates or unexpected costs resulting in \ufb02uctuations in revenue and probability. Cost forecasts are reviewed on a continuous basis and the project accounts are updated in a monthly project manager\u2019s report as a result of these reviews. The reviews monitor actual cost of work performed project to date, the estimate cost to complete and the estimate cost at comple tion. This enables a reliable estimate for the likely outcome in terms of profitability of each project.As contract revenue, costs and the resulting profit are rec ognised as the work is performed, costs incurred relating to future activities are deferred and recognised as an asset in the statement of the balance sheet. Conversely, where revenue is received in advance of costs being incurred, a deferred liability is recognised in the statement of balance sheet.Where the outcome of a project cannot be reliably measured, revenue will be recognised only to the extent that costs are recoverable. Where it is probable that contract costs will not be recovered, it is only costs incurred that are recognised in the profit or loss statement.c) Variation ordersAdditional contract revenue arising from variation orders is recognised when it is probable that the client will approve the variation and the amount of revenue arising from the variation can be reliably measured.d) MobilisationIn contracts where the Group is remunerated for mobilisation or demobilisation of a vessel, the remuneration is classified as prepayment and amortised over the contract period.For onerous contracts provisions are made when unavoidable costs of meeting the obligations under the contract exceed the economic benefit to be received under the contract. The una voidable costs under the contract are the lower of the cost of fulfilling the contract and any compensation or penalties arising from failure to fulfil the contract. Unavoidable cost includes both direct cost and indirect costs to fulfil the contract.The Group\u2019s revenue has been disaggregated and presented in the table below:2023 2022Revenue from lump sum contracts 433 385 Revenue from contract with \"day rate\" 11 424 8 872 Other revenue 72 -Total 11 929 9 257 2023 2022Turnover NOK Ratio % NOK Ratio % Brazil4 81440%3 65239%Australia1 66514%1 20513%United States1 43512%1 22113%United Kingdom9608%88610%Angola6736%4965%Norway6335%7838%Philippines3793%1482%Argentina3073%1882%Canada2862%2082%Israel2352%531%Trinidad and Tobago1832%851%Netherlands841%1011%Other2752%2312%Total 11 929 100% 9 257 100%Geographical distribution of revenue from contracts with customers is based on the location of clients. In 2023, one client accounted for more than 10% of the Group\u2019s revenue. The lease portion of revenue contracts are included in revenue from contracts with customers presented above. The right to use the vessel will normally be within the range 50-70% of the total contract value.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__33": {
"value": "8 Payroll expenses 2023 2022Salary and holiday pay -2 931 -2 425 Employer's national insurance contributions -425 -361 Pensions costs -113 -83 Other personnel costs -181 -202 Total employee benefits -3 650 -3 071 Hired personnel -683 -583 Total -4 333 -3 654 No. man-years employed in financial year 4 003 3 827 Government grants related to the net salary scheme for vessels are reported as a reduction in payroll costs of NOK 69 million (NOK 58 million).Pension cost above is related to a defined contribution pension plan for the personnel. The Group does not have any defined benefit pensions. The Group\u2019s pension scheme meets the requirements of the Norwegian law of Occupational pension.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__36-1": {
"value": "10 Financial income and expenses 2023 2022Interest income 240 63 Gain on settlement of loan facility - 4 Other financial income 43 31 Financial income 283 98 Interest expenses -1 141 -1 369 Interest expenses to DOF ASA - -11 Guarantee fee to DOF ASA - -26 Impairment shares and loans 41 -39 Other financial expenses -93 -118 Financial costs -1 194 -1 564 Net gain (loss) on currency derivatives -1 -19 Net gain (loss) on non-current and current debt -1 329 -266 Net gain (loss) on working capital 264 165 Net realised currency gain (loss) -1 065 -120 Net unrealised gain (loss) on non-current and current debt 1 416 -276 Net unrealised gain (loss) on working capital -177 102 Net unrealised currency gain (loss) 1 239 -175 Net change in unrealised gain (loss) on interest swap - 8 Net change in unrealised gain (loss) on derivatives - 9 Total -737 -1 75126 Financial assets and liabilities: Information on the balance sheetThe Group classifies its financial assets in the following categories: fair value through other comprehensive income (FVOCI), fair value through profit and loss (FVTPL), and amortised cost. Classification of financial assets is determined at initial recognition and is not reclassified sub sequently unless the Group changes its business model for managing financial assets.A financial asset shall be measured at amortised cost if both of the following conditions are met:\u2022 The financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash \ufb02ows and\u2022 The contractual terms of the financial asset give rise on specified dates to cash \ufb02ows that are solely payments of principal and interest on the principal amount outstanding.A financial asset shall be measured at FVOCI if both of the following conditions are met and it is not designated at FVTPL:\u2022 The financial asset is held within a business model whose objective is achieved by both collecting contractual cash \ufb02ows and selling financial assets and\u2022 The contractual terms of the financial asset give rise on specified dates to cash \ufb02ows that are solely payments of principal and interest on the principal amount outstanding.All financial assets not classified as measured at amortised cost or FVOCI as described above are measured at FVTPL. This includes all derivative financial assets. On initial recognition, the Group may irrevocably designate a financial asset that otherwise meets the requirements to be measured at amortised cost or at FVOCI as at FVTPL if doing so elim inates or significantly reduces an accounting mismatch that would otherwise arise.The following of the Group\u2019s financial instruments are measured at amortised cost: cash and cash equivalents, trade receiv ables, other current receivables, overdraft facilities and all interest bearing debt.These assets are subsequently measured at amortised cost using the e\ue61dective interest method. The amortised cost is reduced by impairment losses. Interest income, foreign exchange gains and losses and impairment are recognised in profit or loss. Any gain or loss on derecognition is rec ognised in profit or loss.The carrying amount of cash and cash equivalents and overdraft facilities is approximately equal to fair value since these instruments have a short term to maturity. Similarly, the carrying amount of trade receivables, trade payables and other working capital are approximately equal to fair value since they are entered into at standard terms and conditions.a) Financial assets at FVTPLThe assets are subsequently measured at fair value. Net gains and losses, including any interest or dividend income, are rec ognised in profit or loss. b) Financial assets at amortised costThese assets are subsequently measured at amortised cost using the e\ue61dective interest method. The amortised cost is reduced by impairment losses. Interest income, foreign exchange gains and losses and impairment are recognised in profit or loss. Any gain or loss on derecognition is rec ognised in profit or loss.c) Equity investments at FVOCIThese assets are subsequently measured at fair value. Dividends are recognised as income in profit or loss unless the dividend clearly represents a recovery of part of the cost of the invest ment. Other net gains and losses are recognised in OCI and are never reclassified to profit or loss.d) Loans and receivablesLoans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. They are included in current assets, except for maturities greater than 12 months after the balance sheet date. Loans and receivables are classified as \u201ctrade receivables\u201d and \u201cother receivables\u201d, and as \u201ccash and cash equivalent\u201d. Those exceeding 12 months are classified as non-current financial assets. Loans and receivables are carried at amortised cost.Measurements of financial instrumentsThe Group uses the following hierarchy when determining and disclosing the fair value of financial instruments.Total measurement level 1Quoted, unadjusted prices in active markets for identical assets and liabilities.Fair value of interest-bearing debt is disclosed face value of the bank loans and market value of bonds.Total measurement level 2Quoted techniques for which all inputs which have significant e\ue61dect on the recorded fair value are observable, directly and indirectly. The fair value of forward exchange contracts is determined using the forward exchange rate at the balance sheet date. The forward exchange rate is based on the relevant currency\u2019s interest rate curves. The fair value of currency swaps is determined by the present value of future cash \ufb02ows, which is also dependent on the interest curves.Total measurement level 3Techniques which use inputs which have significant e\ue61dect on the recorded fair value that are not based on observable market data.The tables below gives an overview of the carrying and fair value of the Group\u2019s financial instruments and the accounting treatment of these instruments. The table is the basis for further information regarding the Group\u2019s financial risk. The table also shows the level of objectivity in the measurement hierarchy of each method of measuring the fair value of the Group\u2019s financial instruments.Financial Financial instruments at instruments Of this fair value through measured at included interest 31.12.2023profit or lossamortised cost Totalbearing debtAssetsOther non-current receivables1 1921 192 1 042 Trade receivable and other current receivables3 3833 383 94 Restricted deposits811811811Cash and cash equivalents2 0382 0382 038Total financial assets - 7 424 7 424 3 985LiabilitiesNon-current bond loans, debt to credit institution and lease debt13 42313 42313 423Current bond loans and debt to credit institution989989971Trade payable and other current liabilities1 9431 943Total financial liabilities - 16 354 16 354 14 394Total financial instruments - -8 931 -8 931 10 409Financial Financial instruments at instruments Of this fair value through measured at included interest 31.12.2022profit or lossamortised cost Totalbearing debtAssetsOther non-current receivables-919156Trade receivable and other current receivables2 3562 35636Restricted deposits209209209Cash and cash equivalents2 6162 6162 616Total financial assets - 5 273 5 273 2 917LiabilitiesNon-current bond loans, debt to credit institution and lease debt274274274Current bond loans and debt to credit institution19 45619 45619 273Other non-current derivatives44Trade payable and other current liabilities1 7171 717Total financial liabilities 21 451 21 451 19 548Total financial instruments -16 178 -16 178 -16 631Prepayments and non-financial liabilities are excluded from the disclosures above.The following of the Group\u2019s financial instruments are measured at amortised cost: cash and cash equivalents, trade receivables, other current receivables, overdraft facilities and all interest bearing debt.The carrying amount of cash and cash equivalents and overdraft facilities is approximately equal to fair value since these instruments have a short term to maturity. Similarly, the carrying amount of trade receivables, trade payables and other working capital are approximately equal to fair value since they are entered into\ue61b at standard terms and conditions.Fair value of bond is estimated to be NOK 637 million compared to a book value of NOK 733 million. Fair value of debt to credit institutions is estimated to be NOK 11,018 million compared to a book value of NOK 12,971 million.For further information see note 23 \u2018Interest bearing debt\u2019.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__35-1": {
"value": "10 Financial income and expenses 2023 2022Interest income 240 63 Gain on settlement of loan facility - 4 Other financial income 43 31 Financial income 283 98 Interest expenses -1 141 -1 369 Interest expenses to DOF ASA - -11 Guarantee fee to DOF ASA - -26 Impairment shares and loans 41 -39 Other financial expenses -93 -118 Financial costs -1 194 -1 564 Net gain (loss) on currency derivatives -1 -19 Net gain (loss) on non-current and current debt -1 329 -266 Net gain (loss) on working capital 264 165 Net realised currency gain (loss) -1 065 -120 Net unrealised gain (loss) on non-current and current debt 1 416 -276 Net unrealised gain (loss) on working capital -177 102 Net unrealised currency gain (loss) 1 239 -175 Net change in unrealised gain (loss) on interest swap - 8 Net change in unrealised gain (loss) on derivatives - 9 Total -737 -1 75126 Financial assets and liabilities: Information on the balance sheetThe Group classifies its financial assets in the following categories: fair value through other comprehensive income (FVOCI), fair value through profit and loss (FVTPL), and amortised cost. Classification of financial assets is determined at initial recognition and is not reclassified sub sequently unless the Group changes its business model for managing financial assets.A financial asset shall be measured at amortised cost if both of the following conditions are met:\u2022 The financial asset is held within a business model whose objective is to hold financial assets in order to collect contractual cash \ufb02ows and\u2022 The contractual terms of the financial asset give rise on specified dates to cash \ufb02ows that are solely payments of principal and interest on the principal amount outstanding.A financial asset shall be measured at FVOCI if both of the following conditions are met and it is not designated at FVTPL:\u2022 The financial asset is held within a business model whose objective is achieved by both collecting contractual cash \ufb02ows and selling financial assets and\u2022 The contractual terms of the financial asset give rise on specified dates to cash \ufb02ows that are solely payments of principal and interest on the principal amount outstanding.All financial assets not classified as measured at amortised cost or FVOCI as described above are measured at FVTPL. This includes all derivative financial assets. On initial recognition, the Group may irrevocably designate a financial asset that otherwise meets the requirements to be measured at amortised cost or at FVOCI as at FVTPL if doing so elim inates or significantly reduces an accounting mismatch that would otherwise arise.The following of the Group\u2019s financial instruments are measured at amortised cost: cash and cash equivalents, trade receiv ables, other current receivables, overdraft facilities and all interest bearing debt.These assets are subsequently measured at amortised cost using the e\ue61dective interest method. The amortised cost is reduced by impairment losses. Interest income, foreign exchange gains and losses and impairment are recognised in profit or loss. Any gain or loss on derecognition is rec ognised in profit or loss.The carrying amount of cash and cash equivalents and overdraft facilities is approximately equal to fair value since these instruments have a short term to maturity. Similarly, the carrying amount of trade receivables, trade payables and other working capital are approximately equal to fair value since they are entered into at standard terms and conditions.a) Financial assets at FVTPLThe assets are subsequently measured at fair value. Net gains and losses, including any interest or dividend income, are rec ognised in profit or loss. b) Financial assets at amortised costThese assets are subsequently measured at amortised cost using the e\ue61dective interest method. The amortised cost is reduced by impairment losses. Interest income, foreign exchange gains and losses and impairment are recognised in profit or loss. Any gain or loss on derecognition is rec ognised in profit or loss.c) Equity investments at FVOCIThese assets are subsequently measured at fair value. Dividends are recognised as income in profit or loss unless the dividend clearly represents a recovery of part of the cost of the invest ment. Other net gains and losses are recognised in OCI and are never reclassified to profit or loss.d) Loans and receivablesLoans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. They are included in current assets, except for maturities greater than 12 months after the balance sheet date. Loans and receivables are classified as \u201ctrade receivables\u201d and \u201cother receivables\u201d, and as \u201ccash and cash equivalent\u201d. Those exceeding 12 months are classified as non-current financial assets. Loans and receivables are carried at amortised cost.Measurements of financial instrumentsThe Group uses the following hierarchy when determining and disclosing the fair value of financial instruments.Total measurement level 1Quoted, unadjusted prices in active markets for identical assets and liabilities.Fair value of interest-bearing debt is disclosed face value of the bank loans and market value of bonds.Total measurement level 2Quoted techniques for which all inputs which have significant e\ue61dect on the recorded fair value are observable, directly and indirectly. The fair value of forward exchange contracts is determined using the forward exchange rate at the balance sheet date. The forward exchange rate is based on the relevant currency\u2019s interest rate curves. The fair value of currency swaps is determined by the present value of future cash \ufb02ows, which is also dependent on the interest curves.Total measurement level 3Techniques which use inputs which have significant e\ue61dect on the recorded fair value that are not based on observable market data.The tables below gives an overview of the carrying and fair value of the Group\u2019s financial instruments and the accounting treatment of these instruments. The table is the basis for further information regarding the Group\u2019s financial risk. The table also shows the level of objectivity in the measurement hierarchy of each method of measuring the fair value of the Group\u2019s financial instruments.Financial Financial instruments at instruments Of this fair value through measured at included interest 31.12.2023profit or lossamortised cost Totalbearing debtAssetsOther non-current receivables1 1921 192 1 042 Trade receivable and other current receivables3 3833 383 94 Restricted deposits811811811Cash and cash equivalents2 0382 0382 038Total financial assets - 7 424 7 424 3 985LiabilitiesNon-current bond loans, debt to credit institution and lease debt13 42313 42313 423Current bond loans and debt to credit institution989989971Trade payable and other current liabilities1 9431 943Total financial liabilities - 16 354 16 354 14 394Total financial instruments - -8 931 -8 931 10 409Financial Financial instruments at instruments Of this fair value through measured at included interest 31.12.2022profit or lossamortised cost Totalbearing debtAssetsOther non-current receivables-919156Trade receivable and other current receivables2 3562 35636Restricted deposits209209209Cash and cash equivalents2 6162 6162 616Total financial assets - 5 273 5 273 2 917LiabilitiesNon-current bond loans, debt to credit institution and lease debt274274274Current bond loans and debt to credit institution19 45619 45619 273Other non-current derivatives44Trade payable and other current liabilities1 7171 717Total financial liabilities 21 451 21 451 19 548Total financial instruments -16 178 -16 178 -16 631Prepayments and non-financial liabilities are excluded from the disclosures above.The following of the Group\u2019s financial instruments are measured at amortised cost: cash and cash equivalents, trade receivables, other current receivables, overdraft facilities and all interest bearing debt.The carrying amount of cash and cash equivalents and overdraft facilities is approximately equal to fair value since these instruments have a short term to maturity. Similarly, the carrying amount of trade receivables, trade payables and other working capital are approximately equal to fair value since they are entered into\ue61b at standard terms and conditions.Fair value of bond is estimated to be NOK 637 million compared to a book value of NOK 733 million. Fair value of debt to credit institutions is estimated to be NOK 11,018 million compared to a book value of NOK 12,971 million.For further information see note 23 \u2018Interest bearing debt\u2019.",
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"language": "en",
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"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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},
"s8_notes__6__34": {
"value": "9 Other operating expenses2023 2022Short term lease of vessels -572 -436 Technical costs vessel -773 -566 Bunkers -332 -458 Equipment and equipment rental -1 222 -840 Amortisation contract cost -124 -96 Management fee to DOF ASA - -39 Administration cost -403 -265 Other operating expenses -544 -447 Total -3 971 -3 148",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__37": {
"value": "11 Tax Current and deferred income tax The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the end of the reporting date in the countries where the Company\u2019s subsidiaries and associated companies operate and generate taxable income. Permanent establishment of the operation will be dependent on number of days operating in a specific country. Tax is calculated in accordance with the legal framework in those countries in which the Group\u2019s subsidiaries, associated companies or vessels with permanent establishment operate and generate taxable income.The Group periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation and establishes provisions for uncertain tax positions where appropriate on the basis of amounts expected to be paid to the tax authorities. For further information, please refer to note 33 \u2018Contingencies\u2019.Deferred income tax is provided in full, using the liability method, on temporary di\ue61derences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated accounts. Deferred income tax is determined using tax rates (and laws) that have been enacted or substan tially enacted by the balance sheet date and are expected to apply when the related deferred income tax asset is realised or the deferred income tax liability is settled.Companies under the shipping tonnage tax regimeThe Group is organised in compliance with the tax regime for shipping companies in Norway. This scheme entails no tax on profits or tax on dividends from companies within the scheme. Net finance, allowed for some special regu lations, will continue to be taxed on an ongoing basis. In addition, tonnage tax is payable, which is determined based on the vessel\u2019s net weight. This tonnage tax is presented as an operating expense.The Norwegian Tonnage tax scheme is approved as legal state aid under the EU guidelines for a 10-years period, from the 1st of January 2018 until the 31st of December 2027. These tax rules stipulate certain requirements which will have to be met. A failure to meet such require ments may have an adverse e\ue61dect on the e\ue61dective tax rate of the Group.Tax income (expense) comprises; 2023 2022Current tax on profit for the year -420 -207 Change in deferred taxes 584 128 Tax income (expense) 164 -80 The tax on the Group\u2019s profit before tax di\ue61ders from the theoretical amount, calculated by using domestic tax rates applicable to profits of each subsidiaries as follows;Reconciliation of nominal and effective tax rate;2023 2022Profit (loss) before tax 4 022 933 Tax calculated at domestic tax rates applicable to profits in the respective countries *) -608 -284 Tax effect of: Expenses not deductible for tax purposes - 15 Unrecognised tax losses and temporary differences -2 -27 Utilisation of previously unrecognised tax losses 967 218 Adjustment in respect to previous years -3 - Withholding tax and effect of different tax regime -274 -110 Associates and joint ventures result reported net of tax 84 108 Profit (loss) before tax 164 -80 * Domestic tax rates applicable to the Group varies between 0% to 35%. The tax relating to components of other comprehensive income is as follows; Tax (charge) 2023 Before tax credit After tax Currency translation differences -313 2 -311 Cash flow hedges 17 - 17 Share of other comprehensive income of joint ventures and associates 187 - 187 Other comprehensive income -108 2 -106 Tax (charge) 2022 Before tax credit After tax Currency translation differences -355 - -355 Cash flow hedges 10 - 10 Share of other comprehensive income of joint ventures and associates 361 - 361 Other comprehensive income 16 - 16 The gross movement on the deferred tax (deferred tax assets) is as follows; 2023 2023 2022 At 1 January -103 25 Income statement charge -584 -128 Tax charge (credit) relating to components of other comprehensive income -2 - At 31 December -689 -103 Deferred tax Deferred tax assets are recognised on the basis of unused tax losses carried forward or deductible temporary di\ue61derences to the extent that it is probable that there will be su\ue61ccient future earnings available against which the loss or deductible can be utilised. Earnings for several companies in the Group have continue to improve during 2022 and 2023. Contracts entered these years have also longer duration than previous years which gives better visibility of future earnings. Deferred tax assets from tax losses carried forward are expected to be o\ue61dset against taxable income within a period of 5 - 10 years.The table below specifies the temporary di\ue61derences between accounting and tax values, and the calculation of deferred tax/deferred tax assets at year-end. The Group\u2019s deferred tax assets are reviewed for impairment. Basis of deferred tax 2023 2022Non-current assets 833 358 Current assets -58 -36 Liabilities -3 365 -3 606 Tax position related to sold assets -59 -210 Other differences 72 47 Total temporary differences -2 576 -3 446 Tax loss carried forward -6 273 -6 513 Total temporary differences and losses carried forward -8 849 -9 959 Temporary differences not included as deferred tax asset (+) 3 113 3 631 Tax deficit not included in basis for calculation of deferred tax/deferred tax assets 2 753 6 033 Basis for calculation of deferred tax/deferred tax assets (-) -2 983 -295 Total deferred tax/deferred tax assets (-) -689 -103 Gross deferred tax asset -689 -103 Total deferred tax/deferred tax assets (-) recognised in balance sheet -689 -103 Deferred tax asset per jurisdictionTemporary Tax loss carried Deferred tax Country Tax ratedifferencesforwardassetsNorway22% 579 -3 275 -593 Brazil34% - -246 -84 Australia30% -42 - -13 Total 537 -3 520 -689Global minimum tax (GMT)On the 12th of January 2024, a new law was approved in Norway ensuring a global minimum tax for multinational enterprises with consolidated group revenue of at least EUR 750 million. The law and the rules are based on the \u201cTwo-Pillar Solution\u201d that has been developed in a project with collaboration from 140 countries and jurisdictions within the OECD/G20 Inclusive Framework on Base erosion and profit shifting (BEPS). The law will apply in Norway from the 1st of January 2024.The Two-Pillar Solution, a key part of the OECD Project, is addressing the tax challenges arising from the digitalisation and globalisation of the economy. The minimum tax will ensure a minimum level of tax of 15% on the income arising in each of the jurisdictions where the Group operates. For 2024, the Group is expected to have consolidated revenue above EUR 750 million and will be subject to the law.The Group has adopted amendments to IAS 12 Income Taxes, giving companies temporary relief from accounting for deferred taxes arising from the \u201cTwo \u2013Pillar Solution\u201d rules. Potential e\ue61fect on the Group for 2024The GMT will be imposed on the parent company in Norway for any jurisdictions with an e\ue61dective taxation less than 15 %, based on a specific set of rules for determining revenue and assessed taxes. A detailed evaluation per country will be required to provide a guide on the e\ue61dect.The Group is in a process to estimate e\ue61dects and has identified main operational countries and domestic corporate tax rate as shown below.Based on the table, Norway stands out as the country where the new rules might have an e\ue61dect. A significant part of the earnings of the vessels owned by Norwegian tax resident entities is subject to the tonnage tax scheme, which has a very low tax rate compared to regular corporate tax rates and shall be included in the total revenue and taxes calculating the 15 % GMT for Norway. The analysis and the calculations will continue in 2024, but the Group does not expect significant tax e\ue61dects as result of the implementation of this new regulation. Land of operation and tax jurisdictions Corporate tax Withholding tax Tonnage tax*)Norway*22%-0%Brazil34%15%-United States21%--Australia30%--United Kingdom25%--Guyana25%10%-Angola25%6\ue6045%-Canada30%--*) Tonnage taxation of vessel owning companies",
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"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__38": {
"value": "Deferred tax Deferred tax assets are recognised on the basis of unused tax losses carried forward or deductible temporary di\ue61derences to the extent that it is probable that there will be su\ue61ccient future earnings available against which the loss or deductible can be utilised. Earnings for several companies in the Group have continue to improve during 2022 and 2023. Contracts entered these years have also longer duration than previous years which gives better visibility of future earnings. Deferred tax assets from tax losses carried forward are expected to be o\ue61dset against taxable income within a period of 5 - 10 years.The table below specifies the temporary di\ue61derences between accounting and tax values, and the calculation of deferred tax/deferred tax assets at year-end. The Group\u2019s deferred tax assets are reviewed for impairment. Basis of deferred tax 2023 2022Non-current assets 833 358 Current assets -58 -36 Liabilities -3 365 -3 606 Tax position related to sold assets -59 -210 Other differences 72 47 Total temporary differences -2 576 -3 446 Tax loss carried forward -6 273 -6 513 Total temporary differences and losses carried forward -8 849 -9 959 Temporary differences not included as deferred tax asset (+) 3 113 3 631 Tax deficit not included in basis for calculation of deferred tax/deferred tax assets 2 753 6 033 Basis for calculation of deferred tax/deferred tax assets (-) -2 983 -295 Total deferred tax/deferred tax assets (-) -689 -103 Gross deferred tax asset -689 -103 Total deferred tax/deferred tax assets (-) recognised in balance sheet -689 -103 Deferred tax asset per jurisdictionTemporary Tax loss carried Deferred tax Country Tax ratedifferencesforwardassetsNorway22% 579 -3 275 -593 Brazil34% - -246 -84 Australia30% -42 - -13 Total 537 -3 520 -689",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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},
"s8_notes__6__39": {
"value": "12 Earnings per share Earnings per share are calculated based on the number of shares after conversion of debt to equity approved in the General Meeting at the 22nd of March 2023 and the weight average number of shares after this date.Basis for calculation of earning per share 2023 2022Profit (loss) for the year after non-controlling interest (NOK million) 4 139 865 Basic and diluted earnings per share for parent company shareholders (NOK) 24\ue60464 5\ue60446 Number of shares *) 158 250 596 158 250 596 Share issue15\ue60406\ue6042023 2 573 563 Share issue21\ue60406\ue6042023 13 994 464 Share issue06\ue60407\ue6042023 1 830 595 Number of shares 31.12 176 649 218 158 250 596 Average number of shares for the period 168 021 488 158 250 596 * ) Number of share after the refinancing in March 2023.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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},
"s8_notes__6__40-1": {
"value": "13 Tangible assetsTangible assets are recognised at cost less accumulated depreci ation and accumulated impairment losses. The cost of tangible asset comprises its purchase price, borrowing costs and any directly attributable costs of bringing the asset to its operating condition. If significant, the total expenditure is separated into components which have di\ue61derent expected useful lives. Depreciation commences when the asset is ready for its intended use. The useful life and the depre ciation method are reviewed periodically in order to ensure that the method and period of depreciation are consistent with the expected pattern of financial benefits expected to be derived from the assets. When tangible assets are sold, reclassified to asset held for sale, reclassified to financial lease or retired, their cost and accumulated depreciation and accumulated impairment loss are derecognised and any gain or loss resulting from their disposal or derecognition, is included in profit or loss. Useful life and residual valueThe level of depreciation depends on the vessels estimated useful lives. Useful life and economic life of the Group vessels are estimated to be 30 years. Useful life of vessels is based on knowledge of the market and years of operations of these types of vessels. For information about how climate risk can a\ue61dect useful life of vessels, see note 4 \u2018Climate risk\u2019.Residual value of assetsThe level of depreciation depends on the calculated residual value. Residual value after 30 years is set to zero based on an assumption that environmental requirements related to disposal of vessels are estimated to o\ue61dset the scrap value of the steel. Useful life of investments related to periodical maintenance Periodic maintenance is related to major inspections and overhaul costs which occur at regular intervals over the life of an asset. The expenditure is capitalised and depreci ated until the vessel enters the next periodical maintenance. Estimated life of each periodical maintenance programme is normally five years. When new vessels are acquired, a portion of the cost price is classified as periodic maintenance based on best estimates.Lease assetsThe Group leases vessels, ROV\u2019s, various o\ue61cces and cars. On long-term contracts with low residual value, the Group has assumed an expectation of purchase of the asset. These contracts are classified as ROV and operating equipment. Other contracts are classified as right-of-use assets and is mainly related to lease of vessels and o\ue61cces. For more information please see note 15 \u2018Leases\u2019.DisposalsGain on sale of tangible assets in the result are related to sale of three vessels, ROV\u2019s and other operating equipment.Periodic Operating Right of use 2023 Vesselsmaintenance ROV equipment assets Total Acquisition cost as of 01.01.2023 22 6722 4931 9791 21644128 801Additions 848448147562671 765Disposals -1 398-494-55-192-14-2 152Currency translation differences 579105183822762Acquisition cost as of 31.12.2023 22 702 2 552 2 089 1 117 716 29 176 Depreciation and impairment at 01.01.2023 -11 679 -1 594 -1 488 -977-227 -15 965 Depreciation for the year -711-306-125-48-80 -1 270 Impairment -69---- -69 Reversal of impairment 1 988---- 1 988 Depreciation and impairment on disposals 1 122412201637 1 723 Currency translation differences -251-66-18-35-11 -380 Depreciation and impairment at 31.12.2023 -9 600 -1 554 -1 612 -898 -310 -13 974 Book value 31.12.2023 13 102 998 477 220 406 15 203 Lease assets (included in book value) 45 16 406 467 Depreciation period 30 years 30-60 months 5-12 years 5-15 years 1-11 years Depreciation method Linear Linear Linear Linear Linear Periodic Operating Right of use 2022 Vesselsmaintenance ROV equipment assets Total Acquisition cost as of 01.01.2022 22 7832 0711 8791 127392 28 252 Additions -24551215645 674 Disposals -896-123-51-14-12 -1 096 Currency translation differences 78790314717 971 Acquisition cost as of 31.12.2022 22 672 2 493 1 979 1 216 441 28 801 Depreciation and impairment at 01.01.2022 -12 227-1 373-1 399-881-174 -16 054 Depreciation for the year -562-265-100-60-51 -1 038 Impairment -93--13--4 -111 Reversal of impairment 705---- 705 Depreciation and impairment on disposals 7871145179 968 Currency translation differences -288-71-27-43-7 -435 Depreciation and impairment at 31.12.2022 -11 679 -1 594 -1 488 -977 -227 -15 965 Book value 31.12.2022 10 994 899 491 239 215 12 836 Lease assets (included in book value) 126 58 215 398 Depreciation period 30 years 30-60 months 5-12 years 5-15 years 1-11 years Depreciation method Linear Linear Linear Linear Linear The tangible assets are pledged against debt to credit institution, see note 23. Impairment of assetsVesselsFor the purposes of assessing impairment for vessels, assets are grouped at the lowest levels for which there are sepa rately identifiable cash \ufb02ows (cash-generating units, \u201cCGU\u201d). Each vessel together with associated contracts is considered as a separate CGU.Fair value less cost to sellFor vessels, fair value less cost to sell is based on an average of the brokers\u2019 estimates, taken into account sales commission. All vessels in the Group are assessed by obtaining independ ent broker estimates. The brokers\u2019 estimates are based on the principle of \u2019willing buyer and willing seller\u2019 under normal commercial terms. Broker estimates include mounted equipment and assume that the vessels are without any charter contracts (i.e. charter-free basis). The Group has sought to substan-tiate the broker valuations, inter alia with value in use calculations. The value in use calculations adjusts for positive or negative value in associated contracts and for the expected cost level going forward. When value in use calculations have lower value than broker estimates, value in use has been used as a recoverable amount in the impairment test.Value in useEstimated cash \ufb02ows are based on next year\u2019s budgets per vessel and forecasted earnings going forward. The budget process is a detailed and thorough bottom-up process including approval procedures on all levels within the Group. Estimated future cash \ufb02ows are based on historical performance per vessel, in combination with current market situation and future expec tations. Critical assumptions in the assessment are related to income rates, utilisation, operational and capital expenditure. The impairment test for vessels has included costs related to decarbonisation measures. For more information about cal culation and assumptions related to decarbonisation measures, see note 4 \u2018Climate risk\u2019.For vessels fixed on long-term contracts, the assumption is that the contracts run up until expiry of the contracts. Options held by the customers are not assumed to be exercised unless the options are at or below current market rates. For vessels without a contract, assumptions derived from the evaluation of broker estimates, combined with other market information are considered when estimating future revenues.The Weighted Average Cost of Capital (WACC) is used as a discount rate and re\ufb02ects a normalised capital structure for the industry. The WACC represents the rate of return the Group is expected to pay to its sources of finance for cash \ufb02ows with similar risks. Cash \ufb02ows are calculated after tax and discounted with an after-tax discount rate. The nominal WACC used in the value in use calculations are ranging from 9.2%-11.2%.Sensitivity analysis or stress tests have been carried out for the main variables in the assessment. See separate section about sensitivity analyses and risk of impairment. The market has improved in 2022-2023, and based on contract backlog and operational performance the impairment test has resulted in reversal of impairment of NOK 1,988 million (NOK 705 million) and impairment of NOK 68 million (NOK 93 million) in 2023. ROVsThe ROVs are defined as interchangeable with each other and are therefore identified as one CGU. Based on sales prices and an increase in earnings for ROVs in 2023, the Group has not identified any impairment indicators.Impairment 2023Number of vessels Book value 31.12.2023 Impairment 2023impaired in 2023impaired vessels DOF DOF DOF DOF DOF DOF AgeSubsea Norskan Rederi Subsea Norskan Rederi Subsea Norskan Rederi Total 0-10 years 11-15 years 3 394 -69 -69 15+ years -Total - - 3 - - 394 - - -69 -69 Reversal of impairment 2023Number of vessels - Book value 31.12.2023 Reversal of impairment 2023reversal of impairment in 2023reversed impairment DOF DOF DOF DOF DOF DOF AgeSubsea Norskan Rederi Subsea Norskan Rederi Subsea Norskan Rederi Total 0-10 years 1 413 9 9 11-15 years 7 6 3 986 1 538 980 499 1 479 15+ years 4 3 885 420 337 163 500 Total 12 - 9 5 284 - 1 958 1 326 - 662 1 988 Impairment 2022Number of vessels Book value 31.12.2022 Impairment 2022impaired in 2022impaired vessels DOF DOF DOF DOF DOF DOF AgeSubsea Norskan Rederi Subsea Norskan Rederi Subsea Norskan Rederi Total 0-10 years 2 1 062 -58 -58 11-15 years 1 91 -17 -17 15+ years 2 265 -18 -18 Total - 5 - - 1 417 - - -93 - -93 Reversal of impairment 2022Number of vessels - Book value 31.12.2022 Reversal of impairment 2022reversal of impairment in 2022reversed impairment DOF DOF DOF DOF DOF DOF AgeSubsea Norskan Rederi Subsea Norskan Rederi Subsea Norskan Rederi Total 0-10 years 2 1 2 342 168 192 12 204 11-15 years 5 2 554 406 406 15+ years 2 240 95 95 Total 9 - 1 5 136 - 168 693 - 12 705 Impairment 2023 2022Impairment vessel -69 -93 Reversal of impairment vessel 1 988 705 ROV and Operating equipment - -13 Right of use assets - -4 Total impairment 1 919 594 For further information about measurement level see note 26.Sensitivity analysis and risk of impairment Impairment tests are sensitive to changes in currencies. A weakning of USD towards NOK and BRL with 10% will result in an impairment of NOK 1,070 million, given no change in other assumptions. While testing the reasonableness of the broker estimates the Group has applied a nominal WACC after tax in the range of 9.2-11.2%. An increase in WACC with 100 basis points will result in an impairment of vessels with NOK 428 million. Negative e\ue61dect on net future cash \ufb02ows by 10% will result in an impairment of the vessels of approximately NOK 1,088 million.The Group has a global operation and the Group will change the presentation currency from 2024 to USD. In addition, some of the companies in the Group will change their functional currency from NOK to USD from 2024 and this will reduce the sencitivities towards currencies for a part of the Groups vessels.DOF Group has a relatively new \ufb02eet of vessels (average age approximately 13 (12) years) and as a result future cash \ufb02ows for a long period of time. The key assumptions in a discounted cash \ufb02ow calculation for vessels are utilisation and charter rates. Changes in these assumptions would have considerable e\ue61dects on the net present value of the vessels in a value in use calculation.\ue61b The Group uses measurement level 3 in value in use calculations.17 Non-current receivables 2023 2022 Non-current receivables joint ventures 900 Non-current receivables sub-lease 142 56 Other non-current receivables 150 35 Total 1 192 91",
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"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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"s8_notes__6__45": {
"value": "14 Contract cost Cost of obtaining contracts with customers and costs related to mobilisation of vessels, equipment and personnel are cap italised as contract cost. Amortisation is done in line with the agreed contract period and includes the probability judgement in assessing whether the option period shall be included. Contract costs are recognised as intangible assets and the amortisation is presented as operating expenses.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__44": {
"value": "For further information about contract costs, refer to note 7 \u2018Operating revenue\u2019. 2023 2022Book value at 01.01 184126Reclassification 4-Additions 289143Amortisation -124-96Currency translation differences 1511Book value 31.12. 369 184",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__43": {
"value": "For further information about contract costs, refer to note 7 \u2018Operating revenue\u2019. 2023 2022Book value at 01.01 184126Reclassification 4-Additions 289143Amortisation -124-96Currency translation differences 1511Book value 31.12. 369 184",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__42": {
"value": "For further information about contract costs, refer to note 7 \u2018Operating revenue\u2019. 2023 2022Book value at 01.01 184126Reclassification 4-Additions 289143Amortisation -124-96Currency translation differences 1511Book value 31.12. 369 184",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__46": {
"value": "15 Leases Lease income - the Group as lessorThe Group acts as a lessor in connection to operating leases. The leases are related to the time charter and bareboat contracts on vessels and equipment. For time charter contracts both the lease component and the service component are included in the overview of future lease revenue. Vessel on operating lease are recognised as tangible assets, see note 13 \u2018Tangible assets\u2019. Lease payments received are recognised in the statement of profit or loss. Future minimum operating lease income arising from contracts on vessels at period end 2023 is shown in the overview below. All contracts in foreign currency are converted to NOK at the 31st of December 2023 and stated in NOK million.Within After 20231 year 2-5 years5 years TotalMinimum operating lease revenue 4 052 4 514 - 8 566 Minimum operating lease revenue including joint ventures 5 300 6 618 - 11 918 Total future minimum operating lease revenues include firm contracts from DOF Group vessels and the Group\u2019s share of vessels in the joint ventures. Joint ventures are consolidated using equity method, see notes 5 \u2018Management reporting, 6 \u2018Segment information\u2019 and 16 \u2018Investments in joint controlled companies and associated companies\u2019 for further information. For further information about revenue recognition see note 7 \u2018Operating revenue\u2019.Lease - the Group as lesseeLease liabilities The Group leases ROV`s, IT equipment, o\ue61cces, cars and vessels, which are presented as either tangible assets or sub-lease receivables and liabilities. The Group has elected not to recognise right-of-use assets and liabilities for leases that have a lease term of 12 months or less or leases of low-value assets.Right-of-use assets are depreciated on a straight-line basis over the lease period. The Group\u2019s right-of-use assets are mainly related to lease of o\ue61cces and to the lease of the vessel Stril Explorer from 2023.The bareboat contract of Havila Phoenix is classified as sub-lease receivables. Debt related to right- of -use assets and sub-lease is classified as lease debt.Where assets are financed through finance leases with low residual values, the Group has assumed an expectation of purchase of the asset. These assets are presented as tangible assets and are depre-ciated over the useful lifetime. The financial leases are related to ROV\u2019s and operating equipment and the debt is classified as debt to credit institution.The balance sheet shows the following amounts related to leases; 31.12.2023 31.12.2022Tangible assets - ROV 45 126 Tangible assets - Operating equipment 16 58 Tangible assets - Right-of-use assets 406 215 Tangible assets 467 398 Non-current receivables sub-lease 142 56 Current receivable sub-lease 94 36 Total assets 703 490 Non-current debt to credit institution4Current debt to credit institution16129Non-current lease - right of use469274Current lease - right of use22175Total debt 710 478The profit or loss shows the following amounts related to leases; 2023 2022Short term leases -572 -436 Depreciation ROV -19 -30 Depreciation Operating equipment -10 -15 Depreciation Right-of-use assets -80 -50 Impairment ROV - -1 Impairment Right-of-use assets - -4 Total depreciation and impairment -108 -100 Interest income 22 6 Interest expenses -40 -18 Net finance -18 -12 Total net expenses in the Profit or Loss -698 -548 Lease assets 2023 2022Cost at 01.01. 876 870 Additions 276 55 Disposals -283 -66 Currency translation differences 22 17 Cost at 31.12. 892 876 Depreciation and impairment at 01.01. -478 -417 Depreciation for the year -108 -96 Impairment - -5 Depreciation and Impairment on disposals 173 45 Currency translation differences -11 -5 Depreciation and impairment at 31.12. -426 -478 Book value at 31.12 467 398 Repayment profile lease liabilities2024 2025 2026 2027 2028Subsequent Total Lease liabilities - related to ROV and IT equipment 16 4 20 Lease liabilities - right-of-use assets and sub-lease 221 242 135 20 21 50 690 Total 237 246 135 20 21 50 710",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__50-1": {
"value": "16 Investments in jointly controlled companies and associated companiesThe Group has assessed the nature of its jointly controlled companies and determined them to be joint ventures. Joint ventures are accounted for using the equity method of accounting.Associates are all entities over which the Group has signifi cant in\ufb02uence but not control, generally accompanying a shareholding of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting.Under the equity method of accounting, interests are initially recognised at cost and adjusted thereafter to recognise the Group\u2019s share of post-acquisition profit or loss and movements in other comprehensive income. When the Group\u2019s share of losses equals or exceeds its interest in the investee (which includes any long-term interests that, in substance, form part of the Group\u2019s net investments in the investee), the Group does not recognise further losses, unless it has incurred obli gations or made payments on behalf of the investee.Unrealised gains on transactions between the Group and its investee are eliminated to the extent of the Group\u2019s interest in the investee. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.If the ownership interest in an investee is reduced but significant in\ufb02uence is retained, only a proportionate share of the amounts previously recognised in other comprehensive income is reclassified to profit or loss where appropriate.The Group determines at each reporting date whether there is any objective evidence that the investment in the investee has been impaired. If this is the case, the Group calculates the amount of impairment as the di\ue61derence between the recoverable amount of the investee and its carrying value, recognising the amount in \u2018share of income of associates and joint ventures\u2019 in the profit or loss.Accounting policies of the joint ventures have been changed where necessary to ensure consistency with the policies adopted by the Group.Dividend from joint ventures and associates is recognised when the right to receive payment is established.DOFCON Brasil 2023Group KDS AS Associates TotalBooked value of investments 01.01. 3 547 19 5 3 571 Addition - - - -Profit (loss) for the period 391 17 -1 407 Other comprehensive income 187 - - 187 Dividend -920 -30 - -950 Booked value of investments 31.12. 3 206 5 4 3 214 DOFCON Brasil 2022Group KDS AS Associates TotalBooked value of investments 01.01. 2 724 - 7 2 730 Addition - - - -Profit (loss) for the period 585 19 -1 604 Other comprehensive income 360 - - 360 Dividend -123 - - -123 Booked value of investments 31.12. 3 547 19 5 3 571 Place of business / country of % of ownership Nature of Measurement Name of entityincorporationinterestrelationshipmethodDOFCON Brasil GroupNorway50%Joint ventureEquityKDS ASNorway50%Joint ventureEquitySemar ASNorway42\ue6043 %AssociatesEquityDOFCON Brasil GroupDOFCON Brasil AS is a holding company located in Bergen and is jointly owned by DOF Subsea AS and Technip Co\ufb02exip Norge AS. DOFCON Brasil AS owns and controls TechDOF Brasil AS and DOFCON Navega\u00e7\u00e3o Ltda. DOFCON Brasil Group owns and operates six vessels at long-term contracts in Brazil with Petrobras.Skandi A\u00e7u and Skandi Buzios are owned by TechDOF Brasil AS. Skandi Niter\u00f3i, Skandi Vit\u00f3ria, Skandi Recife and Skandi Olinda are owned by DOFCON Navega\u00e7\u00e3o Ltda.Skandi Buzios, fire incidentThe Skandi Buzios has been o\ue61d hire since 2nd of June 2023 due to a fire incident. The vessel is currently in Norway to do the repairs. The progress of the repairs is good, and the vessel is expected to be back in operation during 2nd half 2024 and then continue on its existing contract with Petrobras. The vessel is insured including a Loss of Hire insurance coverage for the first 90 days. The Loss of Hire claim is all paid by end of 2023. The dialogue with the insurance company is good and constructive with well organised procedure for refund of costs to repair the vessel. Impairment Impairment test have been done for the vessels in accordance with IAS 36 and conclusion is that there is no need for impairment. In 2022 a reversal of impairment with NOK 61 million was recognised (50% share).The Group has guarantee commitments on behalf of the ownership in DOFCON Brasil Group. The guarantees are in favour of credit institutions in the total amount of USD 324 million. See note 28 \u2018Guarantees\u2019 for additional information.KDS ASKDS AS is owned by DOF Subsea Group and Aker Solutions AS where each part owns 50% of liable capital. KDS JV has operated under a subcontract with Aker Solutions AS to perform marine operations for the Hywind Tampen project for Equinor. The Hywind Tampen is the world\u2019s largest o\ue61dshore \ufb02oating windfarm. The Hywind Tampen project was finalised in 2023.AssociatesSemar AS; DOF Subsea AS is shareholders with 42.3%.Jointly controlled companies DOFCON Brasil DOFCON Brasil Group KDS ASGroup KDS ASProfit or Loss and other comprehensive income2023 2023 2022 2022Operating revenue 3 205 126 2 960 453 Operating costs -751 -86 -528 -406 Operating result before depreciation (EBITDA) 2 454 40 2 431 47 Depreciation -762 - -676 -Impairment - - 122 -Operating result (EBIT) 1 692 40 1 877 47 Net financial result -331 2 -327 - Profit (loss) before tax 1 360 43 1 550 48 Tax income (expenses) -578 -9 -380 -10 Profit (loss) for the year 782 33 1 171 37 Other comprehensive income, net of tax 374 - 721 -Total comprehensive income, net of tax 1 157 33 1 891 37 Balance sheet 31.12.2023 31.12.2023 31.12.2022 31.12.2022Tangible assets 13 064 - 13 088 -Deferred tax assets 124 1 500 -Other non-current assets 138 - 207 -Total non-current assets 13 327 - 13 795 -Current receivables 777 2 602 22 Cash and cash equivalents 1 461 21 749 43 Total current assets 2 238 23 1 350 66 Total assets 15 565 23 15 146 66 Total equity 6 412 10 7 095 37 Non-current liabilities 7 555 - 6 490 -Current liabilities 1 598 13 1 561 29 Total liabilities 9 153 13 8 051 29 Total equity and liabilities 15 565 23 15 146 66 DOFCON Brasil DOFCON Brasil Group KDS ASGroup KDS ASReconciliation of summarised financial information31.12.2023 31.12.2023 31.12.2022 31.12.2022Group's interest in the joint venture at 50% 3 206 5 3 547 19 Negative equity recognisedGroup's carrying amount of the investment 3 206 5 3 547 19 Financial statements of the joint ventures are not audited at the Group reporting date. Figures above are consolidated with use of the equity method in the Group.Associated companiesSemar AS Other TotalCarrying amount 01.01.2023 5 - 5 Share of result -1 - -1 Carrying amount 31.12.2023 4 - 4 Carrying amount 01.01.2022 6 - 6 Share of result -1 - -1 Carrying amount 31.12.2022 5 - 5Summarise financial information for associates (100%)NameOwnership Assets Liabilities Turnover ResultSemar AS, Lysaker202342\ue6033 %9-61-3202242\ue6033 %19958-232 Significant acquisitions in the year2023 Transactions LOS Shipping I ASThe Group had an option to buy all shares in LOS Shipping 1 AS and the vessels Skandi Hera and Skandi Darwin at a pre-defined price. The option to buy the shares was exercised at the end of April 2023. From the same time the vessels were incorporated in the Group\u2019s accounts. The vessels were refinanced in connection with the acquisition.2022 TransactionsDOF Iceman ASThe Company has increased the ownership in DOF Iceman AS from 50% to 100% by purchasing shares from Vard Group ASA. DOF Iceman AS is a subsidiary of the Company from the 31st of March 2022 and is included in the Groups accounts from this date. The purchase price was zero. As part of the agreement the Company has released Vard Group ASA from the counter guarantee related to debt in Iceman AS.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__49": {
"value": "16 Investments in jointly controlled companies and associated companiesThe Group has assessed the nature of its jointly controlled companies and determined them to be joint ventures. Joint ventures are accounted for using the equity method of accounting.Associates are all entities over which the Group has signifi cant in\ufb02uence but not control, generally accompanying a shareholding of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting.Under the equity method of accounting, interests are initially recognised at cost and adjusted thereafter to recognise the Group\u2019s share of post-acquisition profit or loss and movements in other comprehensive income. When the Group\u2019s share of losses equals or exceeds its interest in the investee (which includes any long-term interests that, in substance, form part of the Group\u2019s net investments in the investee), the Group does not recognise further losses, unless it has incurred obli gations or made payments on behalf of the investee.Unrealised gains on transactions between the Group and its investee are eliminated to the extent of the Group\u2019s interest in the investee. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.If the ownership interest in an investee is reduced but significant in\ufb02uence is retained, only a proportionate share of the amounts previously recognised in other comprehensive income is reclassified to profit or loss where appropriate.The Group determines at each reporting date whether there is any objective evidence that the investment in the investee has been impaired. If this is the case, the Group calculates the amount of impairment as the di\ue61derence between the recoverable amount of the investee and its carrying value, recognising the amount in \u2018share of income of associates and joint ventures\u2019 in the profit or loss.Accounting policies of the joint ventures have been changed where necessary to ensure consistency with the policies adopted by the Group.Dividend from joint ventures and associates is recognised when the right to receive payment is established.DOFCON Brasil 2023Group KDS AS Associates TotalBooked value of investments 01.01. 3 547 19 5 3 571 Addition - - - -Profit (loss) for the period 391 17 -1 407 Other comprehensive income 187 - - 187 Dividend -920 -30 - -950 Booked value of investments 31.12. 3 206 5 4 3 214 DOFCON Brasil 2022Group KDS AS Associates TotalBooked value of investments 01.01. 2 724 - 7 2 730 Addition - - - -Profit (loss) for the period 585 19 -1 604 Other comprehensive income 360 - - 360 Dividend -123 - - -123 Booked value of investments 31.12. 3 547 19 5 3 571 Place of business / country of % of ownership Nature of Measurement Name of entityincorporationinterestrelationshipmethodDOFCON Brasil GroupNorway50%Joint ventureEquityKDS ASNorway50%Joint ventureEquitySemar ASNorway42\ue6043 %AssociatesEquityDOFCON Brasil GroupDOFCON Brasil AS is a holding company located in Bergen and is jointly owned by DOF Subsea AS and Technip Co\ufb02exip Norge AS. DOFCON Brasil AS owns and controls TechDOF Brasil AS and DOFCON Navega\u00e7\u00e3o Ltda. DOFCON Brasil Group owns and operates six vessels at long-term contracts in Brazil with Petrobras.Skandi A\u00e7u and Skandi Buzios are owned by TechDOF Brasil AS. Skandi Niter\u00f3i, Skandi Vit\u00f3ria, Skandi Recife and Skandi Olinda are owned by DOFCON Navega\u00e7\u00e3o Ltda.Skandi Buzios, fire incidentThe Skandi Buzios has been o\ue61d hire since 2nd of June 2023 due to a fire incident. The vessel is currently in Norway to do the repairs. The progress of the repairs is good, and the vessel is expected to be back in operation during 2nd half 2024 and then continue on its existing contract with Petrobras. The vessel is insured including a Loss of Hire insurance coverage for the first 90 days. The Loss of Hire claim is all paid by end of 2023. The dialogue with the insurance company is good and constructive with well organised procedure for refund of costs to repair the vessel. Impairment Impairment test have been done for the vessels in accordance with IAS 36 and conclusion is that there is no need for impairment. In 2022 a reversal of impairment with NOK 61 million was recognised (50% share).The Group has guarantee commitments on behalf of the ownership in DOFCON Brasil Group. The guarantees are in favour of credit institutions in the total amount of USD 324 million. See note 28 \u2018Guarantees\u2019 for additional information.KDS ASKDS AS is owned by DOF Subsea Group and Aker Solutions AS where each part owns 50% of liable capital. KDS JV has operated under a subcontract with Aker Solutions AS to perform marine operations for the Hywind Tampen project for Equinor. The Hywind Tampen is the world\u2019s largest o\ue61dshore \ufb02oating windfarm. The Hywind Tampen project was finalised in 2023.AssociatesSemar AS; DOF Subsea AS is shareholders with 42.3%.Jointly controlled companies DOFCON Brasil DOFCON Brasil Group KDS ASGroup KDS ASProfit or Loss and other comprehensive income2023 2023 2022 2022Operating revenue 3 205 126 2 960 453 Operating costs -751 -86 -528 -406 Operating result before depreciation (EBITDA) 2 454 40 2 431 47 Depreciation -762 - -676 -Impairment - - 122 -Operating result (EBIT) 1 692 40 1 877 47 Net financial result -331 2 -327 - Profit (loss) before tax 1 360 43 1 550 48 Tax income (expenses) -578 -9 -380 -10 Profit (loss) for the year 782 33 1 171 37 Other comprehensive income, net of tax 374 - 721 -Total comprehensive income, net of tax 1 157 33 1 891 37 Balance sheet 31.12.2023 31.12.2023 31.12.2022 31.12.2022Tangible assets 13 064 - 13 088 -Deferred tax assets 124 1 500 -Other non-current assets 138 - 207 -Total non-current assets 13 327 - 13 795 -Current receivables 777 2 602 22 Cash and cash equivalents 1 461 21 749 43 Total current assets 2 238 23 1 350 66 Total assets 15 565 23 15 146 66 Total equity 6 412 10 7 095 37 Non-current liabilities 7 555 - 6 490 -Current liabilities 1 598 13 1 561 29 Total liabilities 9 153 13 8 051 29 Total equity and liabilities 15 565 23 15 146 66 DOFCON Brasil DOFCON Brasil Group KDS ASGroup KDS ASReconciliation of summarised financial information31.12.2023 31.12.2023 31.12.2022 31.12.2022Group's interest in the joint venture at 50% 3 206 5 3 547 19 Negative equity recognisedGroup's carrying amount of the investment 3 206 5 3 547 19 Financial statements of the joint ventures are not audited at the Group reporting date. Figures above are consolidated with use of the equity method in the Group.Associated companiesSemar AS Other TotalCarrying amount 01.01.2023 5 - 5 Share of result -1 - -1 Carrying amount 31.12.2023 4 - 4 Carrying amount 01.01.2022 6 - 6 Share of result -1 - -1 Carrying amount 31.12.2022 5 - 5Summarise financial information for associates (100%)NameOwnership Assets Liabilities Turnover ResultSemar AS, Lysaker202342\ue6033 %9-61-3202242\ue6033 %19958-2",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__48": {
"value": "16 Investments in jointly controlled companies and associated companiesThe Group has assessed the nature of its jointly controlled companies and determined them to be joint ventures. Joint ventures are accounted for using the equity method of accounting.Associates are all entities over which the Group has signifi cant in\ufb02uence but not control, generally accompanying a shareholding of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting.Under the equity method of accounting, interests are initially recognised at cost and adjusted thereafter to recognise the Group\u2019s share of post-acquisition profit or loss and movements in other comprehensive income. When the Group\u2019s share of losses equals or exceeds its interest in the investee (which includes any long-term interests that, in substance, form part of the Group\u2019s net investments in the investee), the Group does not recognise further losses, unless it has incurred obli gations or made payments on behalf of the investee.Unrealised gains on transactions between the Group and its investee are eliminated to the extent of the Group\u2019s interest in the investee. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.If the ownership interest in an investee is reduced but significant in\ufb02uence is retained, only a proportionate share of the amounts previously recognised in other comprehensive income is reclassified to profit or loss where appropriate.The Group determines at each reporting date whether there is any objective evidence that the investment in the investee has been impaired. If this is the case, the Group calculates the amount of impairment as the di\ue61derence between the recoverable amount of the investee and its carrying value, recognising the amount in \u2018share of income of associates and joint ventures\u2019 in the profit or loss.Accounting policies of the joint ventures have been changed where necessary to ensure consistency with the policies adopted by the Group.Dividend from joint ventures and associates is recognised when the right to receive payment is established.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__47": {
"value": "16 Investments in jointly controlled companies and associated companiesThe Group has assessed the nature of its jointly controlled companies and determined them to be joint ventures. Joint ventures are accounted for using the equity method of accounting.Associates are all entities over which the Group has signifi cant in\ufb02uence but not control, generally accompanying a shareholding of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting.Under the equity method of accounting, interests are initially recognised at cost and adjusted thereafter to recognise the Group\u2019s share of post-acquisition profit or loss and movements in other comprehensive income. When the Group\u2019s share of losses equals or exceeds its interest in the investee (which includes any long-term interests that, in substance, form part of the Group\u2019s net investments in the investee), the Group does not recognise further losses, unless it has incurred obli gations or made payments on behalf of the investee.Unrealised gains on transactions between the Group and its investee are eliminated to the extent of the Group\u2019s interest in the investee. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.If the ownership interest in an investee is reduced but significant in\ufb02uence is retained, only a proportionate share of the amounts previously recognised in other comprehensive income is reclassified to profit or loss where appropriate.The Group determines at each reporting date whether there is any objective evidence that the investment in the investee has been impaired. If this is the case, the Group calculates the amount of impairment as the di\ue61derence between the recoverable amount of the investee and its carrying value, recognising the amount in \u2018share of income of associates and joint ventures\u2019 in the profit or loss.Accounting policies of the joint ventures have been changed where necessary to ensure consistency with the policies adopted by the Group.Dividend from joint ventures and associates is recognised when the right to receive payment is established.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__52-1": {
"value": "Associated companiesSemar AS Other TotalCarrying amount 01.01.2023 5 - 5 Share of result -1 - -1 Carrying amount 31.12.2023 4 - 4 Carrying amount 01.01.2022 6 - 6 Share of result -1 - -1 Carrying amount 31.12.2022 5 - 5Summarise financial information for associates (100%)NameOwnership Assets Liabilities Turnover ResultSemar AS, Lysaker202342\ue6033 %9-61-3202242\ue6033 %19958-2",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__51": {
"value": "Jointly controlled companies DOFCON Brasil DOFCON Brasil Group KDS ASGroup KDS ASProfit or Loss and other comprehensive income2023 2023 2022 2022Operating revenue 3 205 126 2 960 453 Operating costs -751 -86 -528 -406 Operating result before depreciation (EBITDA) 2 454 40 2 431 47 Depreciation -762 - -676 -Impairment - - 122 -Operating result (EBIT) 1 692 40 1 877 47 Net financial result -331 2 -327 - Profit (loss) before tax 1 360 43 1 550 48 Tax income (expenses) -578 -9 -380 -10 Profit (loss) for the year 782 33 1 171 37 Other comprehensive income, net of tax 374 - 721 -Total comprehensive income, net of tax 1 157 33 1 891 37 Balance sheet 31.12.2023 31.12.2023 31.12.2022 31.12.2022Tangible assets 13 064 - 13 088 -Deferred tax assets 124 1 500 -Other non-current assets 138 - 207 -Total non-current assets 13 327 - 13 795 -Current receivables 777 2 602 22 Cash and cash equivalents 1 461 21 749 43 Total current assets 2 238 23 1 350 66 Total assets 15 565 23 15 146 66 Total equity 6 412 10 7 095 37 Non-current liabilities 7 555 - 6 490 -Current liabilities 1 598 13 1 561 29 Total liabilities 9 153 13 8 051 29 Total equity and liabilities 15 565 23 15 146 66 DOFCON Brasil DOFCON Brasil Group KDS ASGroup KDS ASReconciliation of summarised financial information31.12.2023 31.12.2023 31.12.2022 31.12.2022Group's interest in the joint venture at 50% 3 206 5 3 547 19 Negative equity recognisedGroup's carrying amount of the investment 3 206 5 3 547 19 Financial statements of the joint ventures are not audited at the Group reporting date. Figures above are consolidated with use of the equity method in the Group.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__55": {
"value": "17 Non-current receivables 2023 2022 Non-current receivables joint ventures 900 Non-current receivables sub-lease 142 56 Other non-current receivables 150 35 Total 1 192 91",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__56": {
"value": "18 Trade receivablesTrade receivables are amounts due from customers for services performed in the ordinary course of business and classified as current assets. In addition to invoiced amounts, trade receiv able also includes accrued, not invoiced revenues.2023 2022Trade receivable at nominal value 1 852 1 302 Uninvoiced revenue 1 141 843 Provision for bad debts -53 -39 Total 2 940 2 106 The Group\u2019s credit exposure is mainly towards customers who historically have had good financial capability to meet their obligations and have had high credit rating. Historically, the portion of receivables not being collectable has been low. General allowance for expected credit losses the 31st of December 2023 and the 31st of December 2022 are based on historical losses and updated view on general risk in the Group\u2019s industry. Loss allowance for a specific contract are based on expectation of recovery of outstanding amount.As of 31.12, the Group had the following accounts receivable which had matured, but not been paid.Total Not matured <30d 30-60d 60-90d >90d20231 8521 3471933934239 Uninvoiced revenue 1 141 Receivable not included in provision for bad debt 121 Expected credit loss rate 0\ue6042 %2\ue6045 %3\ue6040 %7\ue6040 %12\ue6040 %Loss allowance27551214Loss allowance specific contract26Total loss allowance53Total Not matured <30d 30-60d 60-90d >90d20221 3029341835314119Receivable not included in provision for bad debt 73 Expected credit loss rate 0\ue6042 %2\ue6045 %3\ue6040 %7\ue6040 %12\ue6040 %Loss allowance1525216Loss allowance specific contract24Total loss allowance39Trade receivable divided on currencies:2023 2022 NOK Ratio % NOK Ratio % USD 1 098 37% 583 28%NOK 155 5% 734 35%BRL 959 33% 587 28%AUD 558 19% 136 6%GBP 104 4% 43 2%Other currencies 66 2% 24 1%Total 2 940 100% 2 106 100%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__57": {
"value": "19 Other current assets 2023 2022Current receivables sub-lease 94 36 Pre-paid expenses 198 194 Accrued interest income 16 17 Government taxes (VAT) 209 135 Fuel reserves and other inventory 173 140 Other current receivables 124 62 Total 813 584",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__58": {
"value": "20 Cash and cash equivalentsCash and cash equivalents include cash on hand and deposits held at call with banks. Restricted cash consists of cash only available for specific purposes and include deposits with restric tions exceeding twelve months. 2023 2022Total restricted cash 811 1 102 Restricted cash serving as security for loans - -893 Restricted cash, net 811 209 Unrestricted cash and cash equivalents 2 038 2 616 Cash and cash equivalents 2 849 2 825 A portion of this cash serves as security for outstanding debt following enforcements of account pledges.In the stand-still period the restricted cash towards lenders was presented net of debt to credit institutions and included in the repayment of debt in the cash \ufb02ow statement. At the completion of the refinancing the restricted cash is reclassified to cash and cash equivalent. The reclassification amounts to NOK 893 million.Cash pool arrangementThe Group has cash pooling arrangements whereby cash surpluses and overdrafts residing in the Group companies bank accounts are pooled together to create a net surplus. Liquidity is made available through the cash pooling for the Companies in the Group to meet their obligations. The bank accounts in the cash pool consists of accounts in various currencies. Only the master accounts, (nominated in NOK) in each of the cash pools hierarchies are classified as bank deposits and included in the table above. The total cash pool can never be overdrafted. Surplus cash transferred to the Group\u2019s cash pool will be available at all times to meet the Group\u2019s financial obligations at any time. Some subsidiaries are not part of the cash pool structure. Surplus cash in these companies will be available for the rest of the Group through loans or dividends. Total cash in these subsidiaries are NOK 379 million (NOK 782 million), mainly related to DOF Installer ASA, and are included in unrestricted cash and cash equivalents. Currency Balance Currency Balance Cash pool Currency amount 31.12.2023 amount 31.12.2022 Cash pool arrangement 1 NOK 150 150 90 90 Cash pool arrangement 2 NOK 29 29 35 35 Cash pool arrangement 3 NOK 20 20 Cash pool arrangement 1 USD 1 11 5 51 Cash pool arrangement 2 USD 3 29 31 306 Cash pool arrangement 3 USD 5 51 Cash pool arrangement 1 GBP - 5 3 39 Cash pool arrangement 2 GBP 2 31 1 7 Cash pool arrangement 3 GBP - 5 Cash pool arrangement 1 EUR - - 1 6 Cash pool arrangement 2 EUR - 5 1 6 Cash pool arrangement 3 EUR 1 11 Cash pool arrangement 1 AUD - - 2 16 Cash pool arrangement 2 AUD 20 139 1 7 Cash pool arrangement 3 AUD 1 9 Cash pool arrangement 1 SGD - - - - Cash pool arrangement 2 SGD - 3 - 1 Cash pool arrangement 3 SGD - -Cash pool arrangement 1 CAD - - - - Cash pool arrangement 2 CAD 4 33 3 18 Cash pool arrangement 3 CAD 1 4 Total net cash pool 535 584 Total surpluses 535 584 Total overdrafts - -",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__59": {
"value": "21 Share capital and share informationThe Company was established by DOF ASA, on the 26th of September 2022 and by year-end 2022 the share capital was NOK 200,000 divided into 1,000 shares.In an Extraordinary General Meeting (EGM) on the 22nd of March 2023 approximately NOK 5.3 billion of the Group\u2019s debt was decided to be converted into equity in the Company and the new share capital was NOK 395,626,490 divided into 31,657,657 ordinary shares and 126,592,939 B-shares. The B-shares was converted to New Ordinary shares with trading from the 3rd of October 2023.In addition there were three shares issues in 2023, two in June and one in July, with a total share issue of 18,398,622 ordinary shares. Total share capital at the 31st of December 2023 amounts to NOK 441,623,045 with a nominal value of NOK 2.50 per share.Shareholders at 31.12.2023 No of shares *) ShareholdingEKSPORTFINANSIERING NORGE15 467 7778\ue60476%THE BANK OF NEW YORK MELLON15 433 4448\ue60474%GEVERAN TRADING COMPANY LTD10 528 5715\ue60496%EUROCLEAR BANK S.A.\ue602N.V.10 290 6045\ue60483%CITIBANK EUROPE PLC8 208 1014\ue60465%VERDIPAPIRFOND ODIN NORGE7 932 1744\ue60449%SKANDINAVISKA ENSKILDA BANKEN AB7 687 2144\ue60435%SONGA CAPITAL AS7 075 7444\ue60401%DNB MARKETS AKSJEHANDEL\ue602\ue601ANALYSE5 187 2782\ue60494%DEUTSCHE BANK AKTIENGESELLSCHAFT5 078 5412\ue60487%DANSKE BANK A\ue602S4 995 3302\ue60483%MP PENSJON PK4 127 8252\ue60434%M\u00d8GSTER OFFSHORE AS3 822 7572\ue60416%STATE STREET BANK AND TRUST COMP3 248 2181\ue60484%VERDIPAPIRFONDET DNB HIGH YIELD3 141 3411\ue60478%INTERACTIVE BROKERS LLC3 072 0671\ue60474%SURFSIDE HOLDING AS2 506 0061\ue60442%BNP PARIBAS2 453 0421\ue60439%VERDIPAPIRFONDET HEIMDAL H\u00d8YRENTE2 250 0001\ue60427%ALFRED BERG NORDIC HIGH YIELD 1 576 153 0\ue60489%Total124 082 18770\ue60424%Other shareholders52 567 03129\ue60476%Total no of shares 176 649 218 100.00%Shares controlled directly or indirectly by 2023Board of Directors and ManagementNo. of shares ShareholdingBoard of DirectorsSvein Harald \u00d8ygard (Energy Investors AS)Chair\ue605 684 783 0\ue60439%Harald L Thorstein Board member \ue605 228 261 0\ue60413%Daniela Maia Ribeiro de Fern\u00e1ndez-Davila\ue605 Board member \ue605 -0\ue60400%Christine Jeanne Brennet-Morris\ue605 Board member \ue605 90 000 0\ue60405%Henry Knox\ue605 Board member \ue605 15 000 0\ue60401%ManagementMons S. Aase (Moco Holding AS) CEO 684 783 0\ue60439%Hilde Dr\u00f8nen (Djupedalen AS) CFO 217 400 0\ue60412%Toril Tr\u00e6enEVP Personel & Organsisation 26 085 0\ue60401%Marianne M\u00f8gster (MM Vesterlie AS) *)EVP Sustainability 164 544 0\ue60409%Gary KennedyEVP Assets & Operations 14 130 0\ue60401%Jan-Kristian HaukelandEVP Renewable 120 000 0\ue60407%Total 2 244 986 1.27%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__60": {
"value": "22 Non-controlling interestTransactions with non-controlling interestsThe Group treats transactions with non-controlling interests as transactions with equity owners of the Group. For purchases from non-controlling interests, the di\ue61derence between any consideration paid and the relevant share acquired of the carrying value of the non-controlling interests is recorded in the statement of changes in equity. Gains or losses on disposals to non-controlling interests are also recorded in the statement of changes in equity.Non-controllings share of profit (loss) and financial position are as follows:2023 2022Ownership share of non-controlling interestNon-controlling share of;Operating income 88 73 EBITDA 45 38 Depreciation and impairment 31 -3 Operating result 77 36 Profit (loss) before taxes 48 -10 Taxes -2 -1 Profit (loss) for the year 46 -11 Financial positionTangible assets 254 228 Non-current debt 223 1 Current portion of non-current debt - 270 Changes in non-controlling interest;Non-controlling interest 1.1. 95 91 Non-controlling interest share of result 46 -11 Non-controlling interest share of result OCI - - Dividend paid -37 -Changes non-controlling interest -9 14 Non-controlling interest 31.12. 95 95 Please see note 31 for information about the subsidiaries.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__61": {
"value": "23 Interest bearing debtDebt is recognised initially at fair value, net of transaction costs incurred. Debt is subsequently carried at amortised cost; any di\ue61derence between the proceeds (net of transaction costs) and the redemption value is recognised in the profit or loss over the period of the borrowings using the e\ue61dective interest method. Fees paid on the establishment of debt is capitalised as a pre-pay ment for liquidity services and amortised over the period of the facility.Debt is classified as current liability unless the borrowing involves an unconditional right to postpone payment of the liabilities for more than 12 months from the reporting period. The current portion of such debt includes undiscounted instal ments due within the next 12 months. FinancingThe Group completed a comprehensive refinancing in March 2023, where approximately NOK 5.2 billion of the Group\u2019s debt was converted into equity, while most of the remaining debt was settled by issuance of new debt instruments with substantially modified terms. After completion of the restructuring in the 1st quarter 2023, new facilities were drawn for DOF Subsea Group, DOF Rederi and Norskan. The main terms in the new facilities include low interest (~2% margin above NIBOR/SOFR) and low amortisation and a cash sweep mechanism. All the new facilities mature in January 2026. The Company guarantees 100% of the DOF Rederi facility and 70% of the outstanding Norskan facilities. The debt in the DOFCON JV was not part of the restructuring and this \ufb02eet has been funded by BNDES and Eksfin with maturity after 2026. 97% of the DOFCON debt are fixed at rates between 2.2- 4.2% and with maturity from 2027-2037. Any dividend payments from DOFCON JV will be utilised to repay the secured debt (2/3) and the bond debt (1/3) in DOF Subsea. The Group has during the year utilised options to acquire three vessels. The relevant vessels are financed at normal market terms including margins in the range of 4 to 5% and with maturity after 5 year. The facilities are non-recourse.Management has applied two critical assumptions when determining the accounting effects of the refinancing:The issuance of shares in the debt restructuring represented a final settlement of the defined amounts of principal and accrued unpaid interest according to the original loan agreements, and any interest that the creditors had not claimed but was included in the measurement of the financial liabilities. An alternative approach would be to allocate the unclaimed interest on a prorata basis between the portion of the debt that was converted to equity, and the portion of the debt that was settled by the issuance of new debt. The alternative approach would lead to a gain in profit and loss for the share of debt that was settled with issuance of new debt instruments. This judgment does not have any impact on the measurement of the financial liabilities or equity at the end of the reporting period. Total recognised unclaimed interest was NOK 317 million before the refinancing. The terms of the new debt re\ufb02ects the current market terms for debt issued by the Group, considering strengthening of the financial position achieved through the refinancing, the security provided, market outlook for the industry and the credit market in general. This assumption is supported by the process that led to the new financing structure. To reach an agreement, there has been negotiations covering the percentage of the liabilities that would be converted to equity, the conversion rate for the di\ue61derent loans, and the terms of the new financing. Because of the di\ue61derences between the loans and di\ue61derent creditors, all the involved parties had incentives to reach an agreement with fair terms for both conversion percentage, conversion rate and terms of the new financing. The consequence of this assumption is that the fair value at initial recognition is equal to the defined amounts of the principal and any accrued unpaid interest of the old loans, and consequently that there is no gain or loss on extinguishment. If the terms of the new debt was considered favourable (unfavourable), the fair value at initial recognition would be lower (higher) with a corresponding gain (loss) in profit and loss. The e\ue61dective interest rate in future periods would consequently be higher (lower). The most important covenants in the new loan agreements are summarised below: Financial covenants in loan agreementsAfter completion of the financial restructuring of the Group, new loan facilities have been established including changes in the financial covenants. The most important financial covenants in the new loan agreements are the following:DOF Subsea Group (excluding DOF Subsea Brasil Ltda.)\u2022 The DOF Subsea Group shall have available cash of at least NOK 600 million on each testing date.\u2022 DOF Subsea Group shall have positive working capital (current assets less current liabilities excluded current portion of debt to credit institutions), on each testing date. \u2022 DOF Subsea Group\u2019s Interest Coverage Ratio (EBITDA / interest payable in period) shall be no less than the level set out that period. The Interest coverage ratios are the following: From June 23-Dec 23, 2.0x, from Marc 24-Dec 24, 2.50x and from March 25-Dec 25, 3.25x.\u2022 Fair value (based on 2 brokers valuations) for the vessels shall be at least 100% of the total outstand-ing loans related to the vessels. From March 2024 105% and from March 2025 110%.\u2022 Testing date is set to be the last day in each quarter.DOF Rederi AS\u2022 DOF Rederi AS shall have available cash of at least NOK 175 million.\u2022 DOF Rederi AS shall have positive working capital (current assets less current liabilities excluded current portion of debt to credit institutions), on each testing date.\u2022 DOF Rederi AS Interest Coverage Ratio (EBITDA / interest payable in period) shall be no less than the level set out that period. The interest coverage ratios are the following: From June 23-Dec 23, 2.50x, from Mars-24-Dec 24, 3.50x and from Mars 25-Dec 25, 5.0x.\u2022 Fair value (based on 2 brokers valuations) for the vessels shall be at least 100% of the total outstand-ing loans related to the vessels. From March 2024 105% and from March 2025 110%.\u2022 Testing date is set to be the last day in each quarter. Norskan O\ue61fshore Ltda.\u2022 Norskan O\ue61dshore shall have available cash of at least USD 7 million until Aug 24, from Sep 24 USD 16 million.\u2022 Norskan Interest Coverage Ratio (EBITDA / interest payable in period) shall be no less than the level set out that period. The interest coverage ratios are the following: From June 23-Dec 24 1.25x, from Mars-25 to June 25, 1.5x and from June 25-Dec 25, 1.75x.\u2022 Fair value (based on 2 brokers valuations) for the vessels shall be in range of 63% to 77% of the total outstanding loans related to the vessels.\u2022 Testing date is set to be the last day in each quarter.The main financial covenants for the new loan facilities for the Skandi Hera, the Skandi Darwin, and the Skandi Iceman are minimum cash, fair value of the vessels, and minimum equity ratio of the borrower.The DOF Subsea Group has further the following financial covenants as guarantor for two facilities in the joint venture with TechnipFMC:\u2022 The DOF Subsea Group shall have value adjusted equity to value adjusted assets of at least 30%.\u2022 The DOF Subsea Group shall have a minimum book equity of NOK 3,000 million.\u2022 The DOF Subsea Group shall have positive working capital at all times, excl. current portion of debt to credit institutions.\u2022 The DOF Subsea Group shall have free cash of minimum NOK 500 million.|Non current interest bearing liabilities Note 2023 2022Bond loans 733 -Debt to credit institutions 12 222 -Lease liabilities 15 469 274 Total non current interest bearing liabilities 13 423 274 Current interest bearing liabilitiesBond loans - 3 661 Debt to credit institutions 750 15 528 Lease liabilities 15 221 75 Overdraft facilities - 10 Total current interest bearing liabilities 971 19 273 Total non-current and current interest bearing liabilities 14 394 19 548 Receivables sub-lease 236 92 Other interest bearing receivables 900 -Cash and cash equivalents 20 2 849 2 825 Net Interest-bearing debt 10 409 16 631 Average rate of interest 7.12%7.25%Current interest bearing debt in the statement of balance sheet includes accrued interest expenses of NOK 18 million (NOK 182 million). Accrued interest expenses are excluded in the figures above. Instalment, ballons and interest profile Subse-2024 2025 2026 2027 2028quent Total Bond loans 733 733 Debt to credit institutions 749 746 7 150 352 112 3 861 12 971 Lease liabilities 221 242 135 20 21 50 689 Total interest bearing liabilities 970 988 7 285 1 105 133 3 911 14 394 Calculated interest profile 927 869 286 246 178 524 3 030 Total instalments, balloons and interest 1 897 1 857 7 571 1 351 311 4 436 17 424 Changes in the interest bearing debt Changes in interest bearing liabilities over a period consists of both cash e\ue61dects and non-cash e\ue61dects. The following is the changes in the Group\u2019s interest bearing liabilities:Non-cash changes Amor-Balance Acquisition New lease tised loan Currency and Balance 202331.12.2022 Cash flows *) Conversion **)subsidiary ***)liabilities expenses other effects 31.12.2023 Interest bearing liabilities -Bond loans 3 661 -3 025 98 733 Debt to credit institutions 15 528 -767 -2 756 407 5 29 524 12 970 Lease liabilities 349 -161 -68 578 -8 690 Overdraft facilities 10 -10 - Total interest bearing liabilities 19 548 -938 -5 781 339 583 29 614 14 394 *) During the stand-still period in the Group, a restricted cash amount of NOK 893 million was booked as net of debt to credit institutions in the balance and presented as repayment of debt in the cash flow statement. At completion of the financial restructuring in March 2023 this cash amount has been booked as restricted cash under currents assets, hence the long term debt to credit institutions has been increased with the same amount. As such the cash flow statement in 2023 present the actual cash amount utilised to repay debt. See note 20 \u2018Cash and cash equivalents.**) The conversion of equity in the above table does not include accrued interest, which have not been interest bearing, and therefore this amount differs from the amount in the consolidated statement of equity.***) Loan related to purchase of Skandi Darwin and Skandi Hera.Non-cash changes Currency PIK interest Amor-adjustment Balance New lease Contribution stand-still tised loan and other Balance 202231.12.2021 Cash flows *)liabilitiesin kindagreementexpenses effects 31.12.2022 Interest bearing liabilities -Bond loans 2 979 495 4 184 3 661 Debt to credit institutions 14 503 -893 50 696 7 1 166 15 528 Lease liabilities 304 -91 124 12 349 Overdraft facilities 8 2 10 Debt to DOF ASA 175 -175 -Total interest bearing liabilities 17 968 -983 174 -175 1 191 11 1 361 19 548 *) Restricted cash of NOK 413 million has been presented net of debt to credit institutions and are included in the repayments of debt in the cash flow statement. See note 20 \u2018Cash and cash equivalents\u2019. Interest-bearing liabilities, divided by currency:2023 2022 NOK Ratio % NOK Ratio % USD11 74182%13 27268%NOK2 41217%5 94930%Other2412%3262%Total 14 394 100% 19 548 100%Liabilities secured by mortgage 2023 2022Debt to credit institutions 12 971 15 179 Total liabilities 12 971 15 179 Assets provided as security 2023 2022Tangible assets 14 731 12 202 Receivable (non-current and current) 2 103 35 Cash 2 170 - Total assets provided as security 19 004 12 237",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLoansAndAdvancesToBanksExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__62": {
"value": "24 Trade payables2023 2022Trade payables 1 589 1 406 Total 1 589 1 406 Trade payable has the following currency split;2023 2022 NOK Ratio % NOK Ratio % USD 548 34% 596 42%NOK 327 21% 153 11%BRL 335 21% 339 24%AUD 163 10% 193 14%GBP 111 7% 62 4%Other currencies 106 7% 63 5%Total 1 589 100% 1 406 100%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__63": {
"value": "25 Other current liabilities Note 2023 2022Public duties payable 245 182 Tax payables 107 96 Prepayments from customers 39 210 Other current liabilities 354 310 Total 745 798",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__68": {
"value": "27 Hedging activitiesHedge accountingThe Group used hedge accounting up to year-end 2019 for parts of the revenues (in Brazil) with the objective to reduce the volatility in operational and financial result due to foreign exchange risk. The hedge was considered ine\ue61dective at 31st of December 2019 and the ine\ue61dective portion (loss) was recognised in the finance result. Remaining hedge recognised as other comprehensive income will be circulated to the profit or loss account over the remaining hedge period. In 2023 NOK 17 million (NOK 10 million) has been reclassified to the profit or loss. Remaining hedge recognised as other comprehensive income in the equity at 31st of December 2023 amounts to NOK -64 million (NOK -82 million).Effective portion of cash flow hedges Gains (losses) reclassified from recognised in other accumulated other comprehensive comprehensive incomeincome to income statement2023 2022 2023 2022Non-derivative financial instruments, pre-tax -17 -10 - -Gains (losses) to be reclassified from accumulated other comprehensive income to income statement as follows:2024 2025 2026 2027 AfterNon-derivative financial instruments, pre-tax 26 22 14 2 -",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__67": {
"value": "27 Hedging activitiesHedge accountingThe Group used hedge accounting up to year-end 2019 for parts of the revenues (in Brazil) with the objective to reduce the volatility in operational and financial result due to foreign exchange risk. The hedge was considered ine\ue61dective at 31st of December 2019 and the ine\ue61dective portion (loss) was recognised in the finance result. Remaining hedge recognised as other comprehensive income will be circulated to the profit or loss account over the remaining hedge period.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__66": {
"value": "27 Hedging activitiesHedge accountingThe Group used hedge accounting up to year-end 2019 for parts of the revenues (in Brazil) with the objective to reduce the volatility in operational and financial result due to foreign exchange risk. The hedge was considered ine\ue61dective at 31st of December 2019 and the ine\ue61dective portion (loss) was recognised in the finance result. Remaining hedge recognised as other comprehensive income will be circulated to the profit or loss account over the remaining hedge period.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__69": {
"value": "28 GuaranteeThe Group has commitments to clients to ensure proper performance under contracts. \ue61b These commitments are mainly parent company guarantees from DOF Subsea AS on behalf of subsidiaries or counter guarantees in favour of banks for the issuance of bank guarantees and performance bonds. The guarantees are limited to fulfilment of the contract and are released after delivery of the project. In some cases, this is followed by a warranty period. Normally this warranty period will have duration of 12-24 months and will only be for a portion of the initial guarantee amount. Guarantees are given to suppliers for fulfilment of payments for deliveries of goods and services including vessels. The Group has guarantee commitments on behalf of non-consolidated companies: \u2022 DOFCON Brasil Group (50% owned): Guarantee in favour of credit institu-tions are given by DOF Subsea AS with USD 273 million (USD 309 million) and DOF Group ASA with USD 51 million (USD 66 million).Guarantee income is classified as other financial income in the Profit or Loss statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__70": {
"value": "29 Related partiesBoard members and management of DOF Group ASA and its subsidiaries are regarded as related parties.Each board member had a right to subscribe for shares in the Company at a discount of 25% (for an amount of up to USD 1,500,000 for the Chair and up to USD 500,000 for each of the other board members), to be implemented when the Company was re-listed in June 2023.The board member utilised their right to subscribe for share at a price of NOK 23 per share as follows;No. of shares Amount TNOKBoard of DirectorsSvein Harald \u00d8ygard (Energy Investors AS) Chair\ue605 684 783 15 750 Harald L Thorstein Board member \ue605 228 261 5 250 Christine Jeanne Brennet-Morris\ue605 Board member \ue605 90 000 2 070 Henry Knox\ue605 Board member \ue605 15 000 345 In addition the management received a right to subscribe for share with discount price NOK 23 per share and signed for shares as follows;ManagementMons S. Aase (Moco Holding AS) CEO 684 783 15 750 Hilde Dr\u00f8nen (Djupedalen AS) CFO 217 400 5 000 Toril Tr\u00e6en EVP People & Organisation 26 085 600 Marianne M\u00f8gster (MM Vesterlie AS) EVP Sustanability 86 957 2 000 Gary Kennedy EVP Assets & Operations 14 130 325 Jan-Kristian Haukeland EVP Renewable 120 000 2 760",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:213800GIV9N2A714T434",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s8_notes__6__71": {
"value": "30 Remuneration to management, Board of Directors, and auditor Total payments for salary, pension premium and other remuneration to management;\ue61fAMOUNT IN TNOK\ue61e Salay Pension Other PositionNameincl. bonuspremiumremuneration Year 2023CEOMons Aase 10 689 125 116 10 930 CFOHilde Dr\u00f8nen 5 123 126 275 5 524 Group General CounselPetter Pharo 3 517 128 211 3 856 EVP Personel & OrgansisationToril Tr\u00e6en 2 142 96 142 2 380 EVP SustainabilityMarianne M\u00f8gster 2 171 92 132 2 395 EVP Assets & OperationsGary Kennedy 2 461 174 256 2 891 EVP Conventional & Subsea ServiceJohn Loughridge 1 501 - 140 1 641 EVP RenewableJan-Kristian Haukeland 2 904 33 2 2 938 Total 30 508 775 1 273 32 556 1) The management (excluding the CEO and CFO) became part of the corporate management in 2023 as part of the changes in the corporate organisation.2) The remuneration for the regional executives for the Group's four regions; Asia-Pacific, Atlantic, North America and Brasil, are not included in the table above.\ue61fAMOUNT IN TNOK\ue61e Salay Pension Other PositionNameincl. bonuspremiumremuneration Year 2022CEOMons Aase 8 953 105 117 9 175 CFOHilde Dr\u00f8nen 2 952 106 264 3 322 Total 11 905 211 381 12 497 The management has been granted bonus for 2023 in the amount of NOK 8.6 million and will be paid in 2024.The remuneration to management (CEO and CFO) includes payments from DOF ASA in 2022. The remuneration paid from DOF ASA are included in the management fee paid to DOF ASA. The information is given for presentation purpose only.No loans have been given to or any security provided for the members of the Board of Directors, members of the Group management or other employees or close relatives of the same Group.Remuneration to the BoardThe extraordinary general meeting held the 22nd of March 2023 passed the following resolution:The Chair of the board shall receive USD 150,000 as annual remuneration and each of the other board members shall receive USD 100,000 as annual remuneration. The annual remuneration shall be adjusted pro rata based on a board member\u2019s term of service for parts of a year. The following fees has been paid to the Board in 2023;AMOUNT IN TUSD 2023 FeeSvein Harald \u00d8ygard TUSD 116 Harald L Thorstein TUSD 78 Daniela Maia Ribeiro de Fern\u00e1ndez-Davila\ue605 TUSD 78 Christine Jeanne Brennet-Morris\ue605 TUSD 78 Henry Knox\ue605 TUSD 78 Total TUSD 426 At re-listing of the Company in June 2023 each board member had a right to subscribe for shares in the Company for an amount up to USD 1,500,000 for the Chair and up to USD 500,000 for each of the other board members at a discount of 25%.See note 21 and 29 for information about number of shares owned by the board and management at year-end 2023.Auditor feeSpecification of auditor\u2019s fee \ue61fAMOUNT IN TNOK\ue61e 2023 2022Audit 14 922 10 887 Fee for other confirmatory services 703 536 Tax consultation 914 1 028 Fee for other services 2 921 154 Total 19 460 12 605 All amounts in the table are excl VAT.Guidelines governing salary and other remuneration to leading personnel in DOFThe Guidelines govern the determination of remuneration to leading personnel in the Company are prepared in accordance with the provisions of Section 6-16 a, of the Public Limited Companies Act, supplemented by the Regulations 2015 and reports on remuneration for leading personnel.The main principles for the Company\u2019s politics regarding remuneration to leading personnel are to o\ue61der terms and conditions which are competitive when fixed remuneration, payment in kind, bonuses and pension schemes are considered as a whole. That does not necessarily implicate that the remuneration shall be market leading. The Company will o\ue61der a remuneration level which is competitive compared to similar companies and businesses, where the need for qualified personnel in all parts of the business is also considered. The determination of salary and other remuneration to leading personnel at any given time shall be in accordance with the guiding principle. The amount of any bonus to the CEO shall be approved by the Board of Directors. The bonus to other leading personnel shall be decided by the CEO together with the Chair of the Board. The CEO has the right to a bonus payment of 0.5% of the Group\u2019s annual result.The term of notice for the CEO is 6 months. If the CEO resigns from his position, he has the right to an extra compensation corresponding to 12 months\u2019 salary. Retirement age is 67 years.The pension scheme for the leading personnel is changed from defined benefit pension scheme to a defined contribution pension scheme in 2021, limited to maximum 12 G (G=national insurance basic amount).The Company has no option schemes for purchase of shares in the company. The board of Directors shall each financial year ensure that a remuneration report is prepared and executed. The report shall provide an overview over paid and outstanding remuneration in accordance with these Guidelines. The auditor shall control that the report contains the information required in accordance with applicable law before the remuneration is subject to the General Meeting. The General Meeting shall hold an advising vote over the remuneration report. The next remuneration report shall explain how the result of the previous General Meeting\u2019s advising vote is considered. Any proposed adjustments in the Guidelines will be presented to the general meeting for approval.",
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"value": "31 Companies within the Group Registered Ownership and Investments in subsidiaries Owneroffice Nationality voting share DOF Subsea AS DOF Group ASA Bergen Norway 100% DOF AS DOF Group ASA Austevoll Norway 100% DOF Rederi AS DOF Group ASA Austevoll Norway 100% DOF UK Ltd DOF Group ASA Aberdeen UK 100% Norskan AS DOF Group ASA Austevoll Norway 100% DOF Iceman AS DOF Group ASA Austevoll Norway 100% Iceman AS DOF Iceman AS Austevoll Norway 100% DOF Management AS DOF Group ASA/DOF Subsea AS Austevoll Norway 100% DOF Subsea Chartering AS DOF Subsea AS Bergen Norway 100% DOF Subsea Rederi AS DOF Subsea AS Bergen Norway 100% DOF Subsea Rederi III AS DOF Subsea AS Bergen Norway 100% DOF Subsea Norway AS DOF Subsea Atlantic AS Bergen Norway 100% DOF Subsea Norway Offshore AS DOF Subsea Atlantic AS Bergen Norway 100% DOF Subsea Atlantic AS DOF Subsea AS Bergen Norway 100% DOF Subsea ROV AS DOF Subsea AS Bergen Norway 100% DOF Installer ASA DOF Subsea AS Austevoll Norway 85\ue6041 % DOF PLSV Investments AS DOF Subsea AS Bergen Norway 100% LOS Shipping AS DOF Subsea AS Bergen Norway 100% Skandi Darwin AS LOS Shipping AS Bergen Norway 100% Skandi Hera AS LOS Shipping AS Bergen Norway 100% DOF Subsea US Inc DOF Subsea AS Houston US 100% DOF Subsea Brasil Servicos Ltda DOF Subsea AS Maca\u00e8 Brazil 100% DOF Subsea UK Ltd DOF Subsea Atlantic AS Aberdeen UK 100% DOF Subsea Ghana Investments Ltd DOF Subsea UK Accra Ghana 100% DOF Subsea Ghana Ltd DOF Subsea Ghana Investment Ltd. Accra Ghana 49% DOF Subsea Angola Lda DOF Subsea AS Luanda Angola 100% DOF Subsea Asia Pacific Pte. Ltd. DOF Subsea AS Singapore Singapore 100% PT DOF Subsea Indonesia DOF Subsea Asia Pacific Pte Ltd Jakarta Indonesia 95% DOF Subsea Australia Pty. DOF Subsea Asia Pacific Pte Ltd Perth Australia 100% DOF Subsea Labuan (L) Bhd DOF Subsea Asia Pacific Pte Ltd Labuan Malaysia 100% DOF Subsea Malaysia Sdn Bhd DOF Subsea Asia Pacific Pte Ltd Kuala Lumpur Malaysia 100% DOF Subsea Offshore Services Pte Ltd DOF Subsea Asia Pacific Pte Ltd Singapore Singapore 100% DOF Subsea Asia Pacific Pte. Ltd, Philippine Branch DOF Subsea Asia Pacific Pte Ltd Muntinlupa City Philippines 100% DOF Korea Co. Ltda DOF Subsea Asia Pacific Pte Ltd Busan South Korea 100% Mashhor DOF Subsea Sdn DOF Subsea Australian Pty. Negara Brunei Darussalam 50% DOF Subsea Canada Corp DOF Subsea US Inc. St. Johns Canada 100% Norskan Offshore SA Norskan AS Rio Brazil 100% Norskan Offshore Ltda. Norskan Offshore SA Rio Brazil 100% DOF Management Argentina S.A. DOF Management AS Buenos Aires Argentina 95% DOF Sj\u00f8 AS DOF Management AS Austevoll Norway 100% DOF Management Pte. DOF Management AS Singapore Singapore 100% DOF Management Australia Pty DOF Management AS Perth Australia 100% DOF Management Egypt Branch DOF Management AS Cairo Egypt 100% DOF Subsea Congo SA DOF Group ASA /DOF Subsea AS Pointe-Noire Congo 100%Marin IT AS with ownership 75% is sold in 2023.",
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"s8_notes__6__75": {
"value": "34 Subsequent eventsContractsThe Group has been awarded several new contracts after balance date:\u2022 The contract with Prime Energy Resources for the Skandi Hawk has been extended to the end of 2027 and includes vessel and subsea services at the Malampaya gas field o\ue61dshore the Philippines.\u2022 The Skandi Iceman has been awarded a 3-year firm contract plus 3x1 year option periods for Equinor Energy to support the operations in the North Sea.\u2022 The Skandi Kvits\u00f8y has been awarded a 2-year firm contract with an inter-national oil company. The vessel will operate in Australian waters. \u2022 The Group has been awarded a project contract by Altera Infrastructure to install one FPSO at the Baleine field in Cote d\u2019Ivoire, West-Africa. The contract has a duration of 130 days, the Skandi Skansen will be mobilised on the project.\u2022 TechnipFMC has exercised the option for the Skandi Africa and the vessel is firm until January 2026.\u2022 The Group has been awarded a project by an international energy opera-tor to repair an export cable for an o\ue61dshore wind farm in Southern North Sea. The vessel Skandi Hera is scheduled as the installation vessel. \u2022 DOF has been awarded a Substantial Subsea Engineering Procurement Removal and Disposal (EPRD) contract from AS Norske Shell in the Atlantic region in Q2 and Q3 2025. The vessels Skandi Hera and Maersk Installer to be utilised for this contract.\u2022 DOF has been awarded a contract for a construction transport & instal-lation (T&I) project in West Africa. With a duration between 100 - 150 days, the vessel Maersk Installer will be utilised for this project.VesselsDOF Rederi AS has sold the 2011 built PSV, Skandi Gamma. The vessel will be delivered to new owners in April and DOF will continue as technical and commercial manager for the vessel. GeneralThe Group has a global operation with the main currency in USD, hence the reporting from 2024 and onwards will be in USD. Some of the Norwegian companies has changed their functional currency as from 2024.The Group CFO, Hilde Dr\u00f8nen, has decided to step down from her role by end of 2024 and Martin Lundberg, Head of Investor Relations will be appointed as the new CFO.",
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"value": "33 ContingenciesContingent liabilities are defined as:\u2022 Possible liabilities resulting from past events, but where their existence relies on future events;\u2022 Liabilities which are not reported on the accounts because it is improbable that the commitment will result in an out\ufb02ow of resources;\u2022 Liabilities which cannot be measured to a su\ue61ccient degree of reliability.Significant contingent liabilities are presented in the notes to the accounts, except for contingent liabilities with a very low probability of settlement.The Group and its subsidiaries are not involved in any court case as of the 31st of December 2023.Tax assessmentIn 2014, the Brazilian Federal Revenue issued a Tax Assessment Notice against DOF Subsea Brasil Ltda (the Company). Loans given by the Parent Company to DOF Subsea Brasil Ltda were deemed to be taxable revenue for the Company. The Tax Assessment Notice is being disputed under judicial courts. Estimated amount of the claim disputed is approximately BRL 43 million (NOK 90 million). The Company intends to defend its position and considered it to be more likely than not that the final verdict will conclude that the loans received by the Company will not be reclassified as taxable revenue. No provision related to the dispute is included in the Group\u2019s accounts as of 31st of December 2023. DOF Subsea Brasil Ltda has provided guarantee for the tax claim and the amount is included in restricted cash. Outcome of such processes are uncertain and changes in assumptions and interpretations of circumstances might result in future cash out\ufb02ow for DOF Subsea Brasil Ltda.In addition the Group has in the period from 2009 until 2023 received notices of assessment of customs penalty from the Brazilian Tax Authorities regarding importation of vessel and equipment to Brazil. The Group has disputed the assessments and based on legal opinions from a reputable law firm decided not to make a provision in the accounts for 2023 related to these penalty assessments, as the Group considers the risk of negative outcomes to be lower than 50%. In 2023 the Group has had a favourable decision related to Repetro importation tax in year 2010. In total the Group has exposures due to ongoing tax audit of approximately NOK 527 million at year-end 2023.",
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