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"Tag241": {
"value": "\n
\nNOTE 1 Corporate information
\nBerGenBio ASA (\u201cthe Company\u201d or \u201cParent\u201d)
\nas the Parent Company and its subsidiaries
\n(together \u201cthe Group\u201d) is a clinical-stage
\nbiopharmaceutical company developing
\ninnovative drugs for aggressive diseases,
\nincluding drug resistant and metastatic
\ncancers and respiratory disease.
\nBerGenBio\u2019s lead product, bemcentinib
\n(BGB324), is a selective, potent, oral small
\nmolecule AXL inhibitor and is currently being
\ndeveloped in STK11 mutated NSCLC and
\nsevere respiratory infections. The Company
\nbelieves it is the most advanced selective AXL
\ninhibitor currently in clinical development.
\nBerGenBio ASA is a public limited liability
\ncompany incorporated and domiciled in
\nNorway. The address of the registered office
\nis M\u00f8llendalsbakken 9, 5009 Bergen, Norway.
\nBerGenBio retains strategic flexibility for the
\nfurther development and commercialization
\nof its product candidates: it is anticipated that
\nthe novelty of bemcentinib and its promising
\ntherapeutic profile could make it (and later
\nother pipeline candidates) attractive targets
\nfor strategic partnering. A \u201cgo-to market\u201d
\nstrategy will also be considered in select
\nindications in discrete territories.
\n\nThe consolidated financial statements and the
\nfinancial statement for the Company cover
\nthe year ending 31 December 2023 and were
\napproved for issue by the Board of Directors
\non 30 April 2024.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag242": {
"value": "BerGenBio ASA",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag243": {
"value": "clinical-stagebiopharmaceutical company developinginnovative drugs for aggressive diseases,including drug resistant and metastaticcancers and respiratory disease.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag244": {
"value": "BerGenBio ASA",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag245": {
"value": "public limited liability",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag246": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag247": {
"value": "M\u00f8llendalsbakken 9, 5009 Bergen, Norway",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag248": {
"value": "\nThe consolidated financial statements and the
\nfinancial statement for the Company cover
\nthe year ending 31 December 2023 and were
\napproved for issue by the Board of Directors
\non 30 April 2024.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag249": {
"value": "\n
\n\nThe principal accounting policies applied
\nin the preparation of these financial
\nstatements are set out below. These policies
\nhave been consistently applied in all periods
\npresented. Amounts are in Norwegian kroner
\n(NOK) and all values are presented in 1,000
\nNOK, except when otherwise indicated. The
\npresenting currency of the Group and the
\nCompany is NOK.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nBasis for preparation
\nThe consolidated financial statements for the
\nGroup and the Company have been prepared
\nin accordance with IFRS \u00ae Accounting
\nStandards as adopted by the EU. The
\nconsolidated financial statements and the
\nCompany financial statements have been
\nprepared on a historical cost basis, except for
\nthe money market fund which is recognized at
\nfair value through profit and loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag250": {
"value": "\nThe principal accounting policies applied
\nin the preparation of these financial
\nstatements are set out below. These policies
\nhave been consistently applied in all periods
\npresented. Amounts are in Norwegian kroner
\n(NOK) and all values are presented in 1,000
\nNOK, except when otherwise indicated. The
\npresenting currency of the Group and the
\nCompany is NOK.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\nSummary of significant accounting policies
\n\n
\n\nThe new and amended standards and
\ninterpretations from IFRS that were adopted
\nby the EU with effect from 2023 did not have
\na significant impact on the reporting for 2022
\nand 2023. The Group has not early adopted
\nany standard, interpretation or amendment
\nthat has been issued but is not yet effective.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nRevenue recognition
\nRevenue from contracts with customers is
\nrecognized when control of the goods or
\nservices are transferred to the customer at
\nan amount that reflects the consideration to
\nwhich the Group and the Company expects
\nto be entitled in exchange for those goods or
\nservices. The Group and the Company have
\ngenerally concluded that it is the principal in
\nits revenue arrangements, because it typically
\ncontrols the goods or services before
\ntransferring them to the customer.
\nThe Group\u2019s and the Company\u2019s products
\nare still in the research and development
\nphase, and have limited revenue from sales
\nof products yet.
\nThe Group (the Company) has entered
\ninto an out-license agreement where
\ndevelopment, regulatory and sales-based
\nmilestones trigger revenue payment to the
\nGroup (the Company). Revenue from out-
\nlicense agreements are recognized in the
\nperiod the milestone events occurred.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nGovernment grants
\nGovernment grants are recognized when
\nthere is reasonable assurance that the
\ngrant will be received and all attached
\nconditions will be complied with. The grant
\nis recognized in the income statement in
\nthe same period as the related costs, and
\npresented net. Government grants are
\nrecognized at the value of the contribution
\nat the transaction date.
\nGovernment grants are normally related to
\neither reimbursements of employee costs
\nand classified as a reduction of payroll
\nand related expenses, or related to other
\noperating activities and thus classified as a
\nreduction of other operating expenses.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nResearch and development costs
\nResearch costs are expensed as incurred.
\nInternal development costs related to
\nthe Group\u2019s development of products are
\nrecognized in the income statement in the
\nyear incurred unless it meets the asset
\nrecognition criteria of IAS 38 \u201cIntangible
\nAssets\u201d. An internally generated asset arising
\nfrom the development phase of an R&D
\nproject is recognized as an intangible asset
\nif the Group can demonstrate:
\n\u2022 It
\ns ability to use or sell the intangible assets
\n\u2022 The technical feasibility of completing
\nthe intangible asset so that the asset
\nwill be available for use or sale
\n\u2022 Its intention to complete and its ability
\nand intention to use or sell the asset
\n\u2022 How the asset will generate future
\neconomic benefits
\n\u2022 The availability of adequate technical,
\nfinancial and other resources to
\ncomplete the development and use or
\nsale of the asset
\n\u2022 The ability to measure reliably the
\nexpenditure during development
\nUncertainties related to the regulatory
\napproval process and results from on-
\ngoing clinical trials, generally indicate that
\nthe criteria are not met until the time when
\nmarketing authorization is obtained from
\nrelevant regulatory authorities. The Group
\nhas currently no development expenditure
\nqualifying for recognition under IAS 38.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\nProperty, plant and equipment
\nProperty, plant and equipment are stated
\nat cost, net of accumulated depreciation
\nand accumulated impairment losses, if any.
\nAcquisition cost includes expenditures that
\nare directly attributable to the acquisition
\nof the individual item. Property, plant and
\nequipment are depreciated on a straight-
\nline basis over the expected useful life of
\nthe asset. If significant individual parts of
\nthe assets have different useful lives, they
\nare recognized and depreciated separately.
\nDepreciation commences when the assets
\nare ready for their intended use.
\nAn item of property, plant and equipment
\nand any significant part initially recognized
\nis derecognized upon disposal or when no
\nfuture economic benefits are expected from
\nits use or disposal. Any gain or loss arising
\non derecognition of the asset (calculated
\nas the difference between the net disposal
\nproceeds and the carrying amount of the
\nasset) is included in the income statement
\nwhen the asset is derecognized.
\nThe residual values, useful lives and
\nmethods of depreciation of the property,
\nplant and equipment are reviewed at each
\nfinancial year and adjusted prospectively, if
\nappropriate.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nInvestment in subsidiaries
\nSubsidiaries are consolidated in the
\nGroup Financial Statement. In the Company
\nFinancial Statement subsidiaries are
\nmeasured at cost.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nLease
\nIdentifying a lease
\nAt the inception of a contract, the Group
\nassesses whether the contract is, or
\ncontains, a lease. A contract is, or contains
\na lease, if the contract conveys the right
\nto control the use of an identified asset
\nfor a period of time in exchange for
\nconsideration.
\nThe Group (the Company) as a lessee
\nSeparating components in the lease contract
\nFor contracts that constitute, or contain a
\nlease, the Group (the Company) separates
\nlease components if it benefits from the use
\nof each underlying asset either on its own
\nor together with other resources that are
\nreadily available, and the underlying asset
\nis neither highly dependent on, nor highly
\ninterrelated with, the other underlying assets
\nin the contract. The Group (the Company)
\nthen accounts for each lease component
\nwithin the contract as a lease separately
\nfrom non-lease components of the contract.
\nRecognition of lease and exemptions
\nAt the lease commencement date, the Group
\n(the Company) recognizes a lease liability
\nand corresponding right-of-use asset for all
\nlease agreements in which it is the lessee,
\nexcept for the following exemptions applied:
\n\u2022 Short-term leases
\n(defined as 12 months or less)
\n\u2022 Low value assets
\nFor these leases, the Group (the Company)
\nrecognizes the lease payments as other
\noperating expenses in the statement of
\nprofit or loss when they incurred.
\nLease liabilities
\nThe lease liability is recognized at the
\ncommencement date of the lease. The
\nGroup (the Company) measures the lease
\nliability at the present value of the lease
\npayments for the right to use the underlying
\nasset during the lease term that are not
\npaid at the commencement date.
\nThe lease term represents the non-
\ncancellable period of the lease, together
\nwith periods covered by an option either to
\nextend or to terminate the lease when the
\nGroup (the Company) is reasonably certain
\nto exercise this option.
\nThe lease payments included in the
\nmeasurement are comprised of fixed
\nlease payments (including in-substance
\nfixed payments), less any lease incentives
\nreceivable.
\nThe lease liability is subsequently
\nmeasured by increasing the carrying
\namount to reflect interest on the lease
\nliability, reducing the carrying amount
\nto reflect the lease payments made and
\nremeasuring the carrying amount to reflect
\nany reassessment or lease modifications.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\nThe Group (the Company) does not include
\nvariable lease payments in the lease
\nliability. Instead, the Group (the Company)
\nrecognizes these variable lease expenses in
\nprofit or loss when they occur.
\nRight-of-use assets
\nThe Group measures the right-of use asset
\nat cost, less any accumulated depreciation
\nand impairment losses, adjusted for any
\nremeasurement of lease liabilities. The cost
\nof the right-of-use asset comprise:
\n\u2022 The amount of the initial measurement
\nof the lease liability recognized
\n\u2022 Any lease payments made at or before
\nthe commencement date, less any
\nincentives received
\n\u2022 Any initial direct costs incurred by
\nthe Group.
\nThe Group (the Company) applies
\nthe depreciation requirements in IAS
\n16 Property, Plant and Equipment in
\ndepreciating the right-of-use asset, except
\nthat the right-of-use asset is depreciated
\nfrom the commencement date to the earlier
\nof the lease term and the remaining useful
\nlife of the right-of-use asset.
\nThe Group (the Company) applies IAS 36
\nImpairment of Assets to determine whether
\nthe right-of-use asset is impaired and to
\naccount for any impairment loss identified.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nFinancial assets
\nInitial recognition and measurement
\nFinancial assets are classified, at initial
\nrecognition, as subsequently measured at
\namortized cost, fair value through other
\ncomprehensive income (OCI), and fair value
\nthrough profit or loss.
\nFinancial assets are recognized initially
\nat fair value plus, in the case of financial
\nassets not recorded at fair value through
\nprofit or loss, transaction costs that are
\nattributable to the acquisition of the
\nfinancial asset.
\nFinancial assets are derecognized when the
\nrights to receive cash flows from the assets
\nhave expired or the Group has transferred
\nits rights to receive cash flows from the
\nassets.
\nFinancial assets at amortized cost
\nThis category is the most relevant to the
\nGroup. The Group measures financial
\nassets at amortized cost if both of the
\nfollowing conditions are met:
\n\u2022 The financial asset is held within a
\nbusiness model with the objective to
\nhold financial assets in order to collect
\ncontractual cash flows; and
\n\u2022 The contractual terms of the financial
\nasset give rise on specified dates to
\ncash flows that are solely payments of
\nprincipal and interest on the principal
\namount outstanding.
\nFinancial assets at amortized cost are
\nsubsequently measured using the effective
\ninterest (EIR) method and are subject
\nto impairment. Gains and losses are
\nrecognized in profit or loss when the asset
\nis derecognized, modified or impaired
\n\nFinancial assets at fair value through profit
\nor loss
\nFinancial assets at fair value through
\nprofit or loss are carried in the statement
\nof financial position at fair value with net
\nchanges in fair value recognized in the
\nstatement of profit or loss.
\nThe Group financial assets at fair value
\nthrough profit or loss include money
\nmarkets fund.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\nFinancial liabilities
\nInitial recognition and measurement
\nFinancial liabilities are classified, at initial
\nrecognition, as financial liabilities at fair
\nvalue through profit or loss.
\nAll financial liabilities are recognized
\ninitially at fair value.
\nThe Group\u2019s financial liabilities include
\ntrade and other payables, and loans and
\nborrowings.
\nThe Group does not have financial liabilities
\nat fair value through profit and loss.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n\n
\n
\n\nSubsequent measurement
\nFor purposes of subsequent measurement,
\nfinancial liabilities are classified in two
\ncategories:
\n\u2022 Financial liabilities at fair value through
\nprofit or loss
\n\u2022 Financial liabilities at amortized cost
\n(loans and borrowings).
\n\nDerecognition
\nA financial liability is derecognized
\nwhen the obligation under the liability is
\ndischarged, cancelled or expires.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nShare-based payments
\nThe Group operates an equity-settled, share-
\nbased compensation plan, under which the
\nGroup receives services from employees
\nas consideration for share-based payments
\n(options).
\nThe cost of equity-settled transactions
\nis determined by the fair value at the
\ndate when the grant is made using an
\nappropriate valuation model.
\nThat cost is recognized, together with a
\ncorresponding increase in other paid in
\ncapital in equity, over the period in which
\nthe performance and/or service conditions
\nare fulfilled in employee benefits expense.
\nThe cumulative expense recognized
\nfor equity-settled transactions at each
\nreporting date until the vesting date reflects
\nthe extent to which the vesting period has
\nexpired and the Group\u2019s best estimate of
\nthe number of equity instruments that will
\nultimately vest. The statement of profit
\nor loss expense or credit for a period
\nrepresents the movement in cumulative
\nexpense recognized at the beginning and
\nend of that period and is recognized in
\nemployee benefits expense.
\nThe fair value of the options granted is
\nmeasured using the Black-Scholes model.
\nMeasurement inputs include share price
\non the measurement date, exercise price
\nof the instrument, expected volatility,
\nweighted average expected life of the
\ninstruments, expected dividends and the
\nrisk-free interest rate.
\nWhen the options are exercised, the Group
\nwill issue new shares. The proceeds received
\nnet of any directly attributable transaction
\ncosts are recognized as share capital
\n(nominal value) and share premium reserve.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nTaxes
\nCurrent income tax
\nCurrent income tax assets and liabilities
\nare measured at the amount expected to
\nbe recovered from or paid to the taxation
\nauthorities. The tax rates and tax laws used
\nto compute the amount are those that are
\nenacted or substantively enacted, at the
\nreporting date in the country where the Group
\noperates and generates taxable income.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nDeferred tax
\nDeferred tax is provided using the liability
\nmethod on temporary differences between
\nthe tax bases of assets and liabilities and
\ntheir carrying amounts for financial reporting
\npurposes at the reporting date.
\nDeferred tax liabilities are recognized for
\nall taxable temporary differences, except
\nwhen the deferred tax liability arises from
\nthe initial recognition of goodwill or an
\nasset or liability in a transaction that is not a
\nbusiness combination and, at the time of the
\ntransaction, affects neither the accounting
\nprofit nor taxable profit or loss.
\nDeferred tax assets are recognized for all
\ndeductible temporary differences, the carry
\nforward of unused tax credits and any
\nunused tax losses. Deferred tax assets are
\nrecognized to the extent that it is probable
\nthat taxable profit will be available against
\nwhich the deductible temporary differences,
\nand the carry forward of unused tax credits
\nand unused tax losses can be utilized.
\nThe carrying amount of deferred tax assets is
\nreviewed at each reporting date and reduced
\nto the extent that it is no longer probable that
\nsufficient taxable profit will be available to
\nallow all or part of the deferred tax asset to be
\nutilized. Unrecognized deferred tax assets are
\nre-assessed at each reporting date and are
\nrecognized to the extent that it has become
\nprobable that future taxable profits will allow
\nthe deferred tax asset to be recovered.
\nDeferred tax assets and liabilities are
\nmeasured at the tax rates that are expected
\nto apply in the year when the asset is realized
\nor the liability is settled, based on tax rates
\n(and tax laws) that have been enacted or
\nsubstantively enacted at the reporting date.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n\nDeferred tax relating to items recognized
\noutside profit or loss is recognized outside
\nprofit or loss. Deferred tax items are
\nrecognized in correlation to the underlying
\ntransaction either in OCI or directly in equity.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\nForeign currencies
\n\nThe Group\u2019s financial statements are
\npresented in NOK, which is also the parent\u2019s
\nfunctional currency.
\nFor each entity within the Group, the Group
\nhas determined the functional currency based
\non the primary economic environment of
\nwhich the entity operates. Items included
\nin the financial statements are measured
\nusing that functional currency based on the
\nprimary economic environment of which the
\nentity operates. Items included in the financial
\nstatements are measured using that functional
\ncurrency. The functional currency for the
\nGroup\u2019s entities are NOK, GBP and DKK.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nOn consolidation, the assets and liabilities
\nof foreign operations are translated into
\nNorwegian Kroner at the rate of exchange
\nprevailing at the reporting date and their
\nstatements of profit or loss are translated
\nat exchange rates prevailing at the dates of
\nthe transactions. The exchange differences
\narising on translation for consolidation are
\nrecognized in OCI.
\nFor consolidation purposes the following
\nexchange rates have been used:
\n\n
\n\n\n | \n31.12.2023 | \n31.12.2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| NOK / GBP | \n12,93 | \n11,85 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| NOK / DKK | \n1,53 | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Profit and loss from BerGenBioLimited and
\nBerGenBio ApS has been converted to NOK on
\na transaction by transaction exchange rate.
\nTransactions and balances
\nTransactions in foreign currencies are
\nrecorded at their respective functional
\ncurrency spot rates at the date the
\ntransaction first qualifies for recognition.
\nMonetary assets and liabilities denominated
\nin foreign currencies are translated at the
\nfunctional currency spot rates of exchange at
\nthe reporting date.
\nDifferences arising on settlement or
\ntranslation of monetary items are recognized
\nin profit or loss as financial items.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nCash and short-term deposits
\nCash and short-term deposits in the
\nstatement of financial position comprise
\ncash at banks and on hand, short-term
\ndeposits with a maturity of three months
\nor less and money market funds, which are
\nsubject to an insignificant risk of changes
\nin value, as this are held for the purpose of
\nmeeting short-term cash commitments.
\nSee note 3.
\nFor the purpose of the statement of cash
\nflows, cash and cash equivalents consist of
\ncash, short-term deposits and money market
\nfund as defined above. The indirect method is
\nused to prepare the statement of cash flow.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nProvisions
\nProvisions are recognized when the
\nGroup has a present obligation (legal or
\nconstructive) as a result of a past event,
\nit is probable that an outflow of resources
\nembodying economic benefits will be
\nrequired to settle the obligation and a reliable
\nestimate can be made of the amount of
\nthe obligation. The expense relating to
\na provision is presented in the Income
\nStatement and other Comprehensive Income
\nnet of any reimbursement.
\nIf the effect of the time value of money is
\nmaterial, provisions are discounted using
\na current pre-tax rate that reflects, when
\nappropriate, the risks specific to the liability.
\nWhen discounting is used, the increase in
\nthe provision due to the passage of time is
\nrecognized as a finance cost.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nPensions and other post-employment benefits
\nThe Group has a defined contribution pension
\nscheme for all employees. Under the defined
\ncontribution scheme, the Group does not
\ncommit itself to paying specific future pension
\nbenefits, but makes annual contributions to the
\nemployees\u2019 pension savings.
\nThe Group\u2019s payment to the defined
\ncontribution scheme amounts to 7% of salary
\nup to 12G and 18.1% of salary between 7.1G
\nand 12G for Norwegian employees and 7-10%
\nfor UK employees (G is Norwegian National
\nInsurance basic amount).
\nFurther details about pensions, and the closing
\nof the defined benefit scheme, are given in
\nNote 10.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\nNew and amended standards and
\ninterpretations
\n
\nThe standards and interpretations that are
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\nissued, but not yet effective, up to the date of
\nissuance of the Group\u2019s financial statements
\nare disclosed in the following section. Note
\nthat only the ones that are expected to have
\nmaterial impact on the Group\u2019s financial
\nposition, performance, and/ or disclosures are
\ndiscussed. The Group intends to adopt these
\nstandards, if applicable, when they become
\neffective.
\nChanges in accounting policies and
\ndisclosures
\nThe a ccounting policies adopted are
\nconsistent with those of the previous financial
\nyear, except for the amendments to IFRS
\nwhich have been implemented by the Group
\nduring the current financial year. No additional
\nnew standard have been applicable for the
\nGroup\u2019s 2023 financial statements.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nOther standards
\nOther standards, interpretations and
\namendments that are issued, but not yet
\neffective are either not applicable for the Group
\nor is not expected to have a material impact of
\nthe financial statements.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag251": {
"value": "\nBasis for consolidation
\nThe consolidated financial statements are
\ncomprised of the financial statements of
\nthe Company and its subsidiaries as of
\n31 December 2023. The subsidiaries are
\nBerGenBio Limited, located in Oxford in
\nthe United Kingdom and BerGenBio ApS in
\nDenmark, both 100% owned and controlled
\nby the Parent Company BerGenBio ASA.
\nBerGenBio Limited was incorporated in 2017
\nwith a share capital of NOK 1,044. BerGenBio
\nApS was incorporated in 2023 with an share
\ncapital of DKK 40,000.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag252": {
"value": "\nGoing concern
\nThe Group works continuously to ensure
\nfinancial flexibility in the short and long
\nterm to achieve its strategic and operational
\nobjectives. Capital markets are used as a
\nsource of liquidity when appropriate and when
\nconditions in these markets are acceptable. In
\nJune 2023 the Group secured NOK 250 million
\nin a Rights Issue equity funding. In addition,
\nthe Company issued 1.2 billion Warrants that
\ncould be exercised during specific periods in
\nNovember 2023 or April 2024. At expiry of the
\nWarrant exercise period 15 April 2024 total
\ngross proceeds of NOK 138.9 million were
\nreceived from exercise of the Warrants in the
\nApril 2024 exercise.
\nThe Board of Directors has reasonable
\nexpectation that the Group will maintain
\nadequate resources to continue in operational
\nexistence for the foreseeable future.
\nThe cash position in combination with the
\nproceeds from the Warrant exercise in April
\n2024 will fund the planned activities into 2H
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n2025 on a going concern basis. The financial
\nstatements are prepared under the going
\nconcern assumption.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag253": {
"value": "\n
\n\nThe new and amended standards and
\ninterpretations from IFRS that were adopted
\nby the EU with effect from 2023 did not have
\na significant impact on the reporting for 2022
\nand 2023. The Group has not early adopted
\nany standard, interpretation or amendment
\nthat has been issued but is not yet effective.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nNew and amended standards and
\ninterpretations
\n
\nThe standards and interpretations that are
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nissued, but not yet effective, up to the date of
\nissuance of the Group\u2019s financial statements
\nare disclosed in the following section. Note
\nthat only the ones that are expected to have
\nmaterial impact on the Group\u2019s financial
\nposition, performance, and/ or disclosures are
\ndiscussed. The Group intends to adopt these
\nstandards, if applicable, when they become
\neffective.
\nChanges in accounting policies and
\ndisclosures
\nThe a ccounting policies adopted are
\nconsistent with those of the previous financial
\nyear, except for the amendments to IFRS
\nwhich have been implemented by the Group
\nduring the current financial year. No additional
\nnew standard have been applicable for the
\nGroup\u2019s 2023 financial statements.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag254": {
"value": "\nThe new and amended standards and
\ninterpretations from IFRS that were adopted
\nby the EU with effect from 2023 did not have
\na significant impact on the reporting for 2022
\nand 2023. The Group has not early adopted
\nany standard, interpretation or amendment
\nthat has been issued but is not yet effective.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\nNew and amended standards and
\ninterpretations
\n
\nThe standards and interpretations that are
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\nissued, but not yet effective, up to the date of
\nissuance of the Group\u2019s financial statements
\nare disclosed in the following section. Note
\nthat only the ones that are expected to have
\nmaterial impact on the Group\u2019s financial
\nposition, performance, and/ or disclosures are
\ndiscussed. The Group intends to adopt these
\nstandards, if applicable, when they become
\neffective.
\nChanges in accounting policies and
\ndisclosures
\nThe a ccounting policies adopted are
\nconsistent with those of the previous financial
\nyear, except for the amendments to IFRS
\nwhich have been implemented by the Group
\nduring the current financial year. No additional
\nnew standard have been applicable for the
\nGroup\u2019s 2023 financial statements.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nOther standards
\nOther standards, interpretations and
\namendments that are issued, but not yet
\neffective are either not applicable for the Group
\nor is not expected to have a material impact of
\nthe financial statements.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag255": {
"value": "\nRevenue recognition
\nRevenue from contracts with customers is
\nrecognized when control of the goods or
\nservices are transferred to the customer at
\nan amount that reflects the consideration to
\nwhich the Group and the Company expects
\nto be entitled in exchange for those goods or
\nservices. The Group and the Company have
\ngenerally concluded that it is the principal in
\nits revenue arrangements, because it typically
\ncontrols the goods or services before
\ntransferring them to the customer.
\nThe Group\u2019s and the Company\u2019s products
\nare still in the research and development
\nphase, and have limited revenue from sales
\nof products yet.
\nThe Group (the Company) has entered
\ninto an out-license agreement where
\ndevelopment, regulatory and sales-based
\nmilestones trigger revenue payment to the
\nGroup (the Company). Revenue from out-
\nlicense agreements are recognized in the
\nperiod the milestone events occurred.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag256": {
"value": "\nGovernment grants
\nGovernment grants are recognized when
\nthere is reasonable assurance that the
\ngrant will be received and all attached
\nconditions will be complied with. The grant
\nis recognized in the income statement in
\nthe same period as the related costs, and
\npresented net. Government grants are
\nrecognized at the value of the contribution
\nat the transaction date.
\nGovernment grants are normally related to
\neither reimbursements of employee costs
\nand classified as a reduction of payroll
\nand related expenses, or related to other
\noperating activities and thus classified as a
\nreduction of other operating expenses.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag257": {
"value": "\nResearch and development costs
\nResearch costs are expensed as incurred.
\nInternal development costs related to
\nthe Group\u2019s development of products are
\nrecognized in the income statement in the
\nyear incurred unless it meets the asset
\nrecognition criteria of IAS 38 \u201cIntangible
\nAssets\u201d. An internally generated asset arising
\nfrom the development phase of an R&D
\nproject is recognized as an intangible asset
\nif the Group can demonstrate:
\n\u2022 It
\ns ability to use or sell the intangible assets
\n\u2022 The technical feasibility of completing
\nthe intangible asset so that the asset
\nwill be available for use or sale
\n\u2022 Its intention to complete and its ability
\nand intention to use or sell the asset
\n\u2022 How the asset will generate future
\neconomic benefits
\n\u2022 The availability of adequate technical,
\nfinancial and other resources to
\ncomplete the development and use or
\nsale of the asset
\n\u2022 The ability to measure reliably the
\nexpenditure during development
\nUncertainties related to the regulatory
\napproval process and results from on-
\ngoing clinical trials, generally indicate that
\nthe criteria are not met until the time when
\nmarketing authorization is obtained from
\nrelevant regulatory authorities. The Group
\nhas currently no development expenditure
\nqualifying for recognition under IAS 38.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag258": {
"value": "\nProperty, plant and equipment
\nProperty, plant and equipment are stated
\nat cost, net of accumulated depreciation
\nand accumulated impairment losses, if any.
\nAcquisition cost includes expenditures that
\nare directly attributable to the acquisition
\nof the individual item. Property, plant and
\nequipment are depreciated on a straight-
\nline basis over the expected useful life of
\nthe asset. If significant individual parts of
\nthe assets have different useful lives, they
\nare recognized and depreciated separately.
\nDepreciation commences when the assets
\nare ready for their intended use.
\nAn item of property, plant and equipment
\nand any significant part initially recognized
\nis derecognized upon disposal or when no
\nfuture economic benefits are expected from
\nits use or disposal. Any gain or loss arising
\non derecognition of the asset (calculated
\nas the difference between the net disposal
\nproceeds and the carrying amount of the
\nasset) is included in the income statement
\nwhen the asset is derecognized.
\nThe residual values, useful lives and
\nmethods of depreciation of the property,
\nplant and equipment are reviewed at each
\nfinancial year and adjusted prospectively, if
\nappropriate.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag259": {
"value": "\nInvestment in subsidiaries
\nSubsidiaries are consolidated in the
\nGroup Financial Statement. In the Company
\nFinancial Statement subsidiaries are
\nmeasured at cost.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag260": {
"value": "\nLease
\nIdentifying a lease
\nAt the inception of a contract, the Group
\nassesses whether the contract is, or
\ncontains, a lease. A contract is, or contains
\na lease, if the contract conveys the right
\nto control the use of an identified asset
\nfor a period of time in exchange for
\nconsideration.
\nThe Group (the Company) as a lessee
\nSeparating components in the lease contract
\nFor contracts that constitute, or contain a
\nlease, the Group (the Company) separates
\nlease components if it benefits from the use
\nof each underlying asset either on its own
\nor together with other resources that are
\nreadily available, and the underlying asset
\nis neither highly dependent on, nor highly
\ninterrelated with, the other underlying assets
\nin the contract. The Group (the Company)
\nthen accounts for each lease component
\nwithin the contract as a lease separately
\nfrom non-lease components of the contract.
\nRecognition of lease and exemptions
\nAt the lease commencement date, the Group
\n(the Company) recognizes a lease liability
\nand corresponding right-of-use asset for all
\nlease agreements in which it is the lessee,
\nexcept for the following exemptions applied:
\n\u2022 Short-term leases
\n(defined as 12 months or less)
\n\u2022 Low value assets
\nFor these leases, the Group (the Company)
\nrecognizes the lease payments as other
\noperating expenses in the statement of
\nprofit or loss when they incurred.
\nLease liabilities
\nThe lease liability is recognized at the
\ncommencement date of the lease. The
\nGroup (the Company) measures the lease
\nliability at the present value of the lease
\npayments for the right to use the underlying
\nasset during the lease term that are not
\npaid at the commencement date.
\nThe lease term represents the non-
\ncancellable period of the lease, together
\nwith periods covered by an option either to
\nextend or to terminate the lease when the
\nGroup (the Company) is reasonably certain
\nto exercise this option.
\nThe lease payments included in the
\nmeasurement are comprised of fixed
\nlease payments (including in-substance
\nfixed payments), less any lease incentives
\nreceivable.
\nThe lease liability is subsequently
\nmeasured by increasing the carrying
\namount to reflect interest on the lease
\nliability, reducing the carrying amount
\nto reflect the lease payments made and
\nremeasuring the carrying amount to reflect
\nany reassessment or lease modifications.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nThe Group (the Company) does not include
\nvariable lease payments in the lease
\nliability. Instead, the Group (the Company)
\nrecognizes these variable lease expenses in
\nprofit or loss when they occur.
\nRight-of-use assets
\nThe Group measures the right-of use asset
\nat cost, less any accumulated depreciation
\nand impairment losses, adjusted for any
\nremeasurement of lease liabilities. The cost
\nof the right-of-use asset comprise:
\n\u2022 The amount of the initial measurement
\nof the lease liability recognized
\n\u2022 Any lease payments made at or before
\nthe commencement date, less any
\nincentives received
\n\u2022 Any initial direct costs incurred by
\nthe Group.
\nThe Group (the Company) applies
\nthe depreciation requirements in IAS
\n16 Property, Plant and Equipment in
\ndepreciating the right-of-use asset, except
\nthat the right-of-use asset is depreciated
\nfrom the commencement date to the earlier
\nof the lease term and the remaining useful
\nlife of the right-of-use asset.
\nThe Group (the Company) applies IAS 36
\nImpairment of Assets to determine whether
\nthe right-of-use asset is impaired and to
\naccount for any impairment loss identified.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag261": {
"value": "\n
\nFinancial assets
\nInitial recognition and measurement
\nFinancial assets are classified, at initial
\nrecognition, as subsequently measured at
\namortized cost, fair value through other
\ncomprehensive income (OCI), and fair value
\nthrough profit or loss.
\nFinancial assets are recognized initially
\nat fair value plus, in the case of financial
\nassets not recorded at fair value through
\nprofit or loss, transaction costs that are
\nattributable to the acquisition of the
\nfinancial asset.
\nFinancial assets are derecognized when the
\nrights to receive cash flows from the assets
\nhave expired or the Group has transferred
\nits rights to receive cash flows from the
\nassets.
\nFinancial assets at amortized cost
\nThis category is the most relevant to the
\nGroup. The Group measures financial
\nassets at amortized cost if both of the
\nfollowing conditions are met:
\n\u2022 The financial asset is held within a
\nbusiness model with the objective to
\nhold financial assets in order to collect
\ncontractual cash flows; and
\n\u2022 The contractual terms of the financial
\nasset give rise on specified dates to
\ncash flows that are solely payments of
\nprincipal and interest on the principal
\namount outstanding.
\nFinancial assets at amortized cost are
\nsubsequently measured using the effective
\ninterest (EIR) method and are subject
\nto impairment. Gains and losses are
\nrecognized in profit or loss when the asset
\nis derecognized, modified or impaired
\n\nFinancial assets at fair value through profit
\nor loss
\nFinancial assets at fair value through
\nprofit or loss are carried in the statement
\nof financial position at fair value with net
\nchanges in fair value recognized in the
\nstatement of profit or loss.
\nThe Group financial assets at fair value
\nthrough profit or loss include money
\nmarkets fund.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag262": {
"value": "\nFinancial assets at fair value through profit
\nor loss
\nFinancial assets at fair value through
\nprofit or loss are carried in the statement
\nof financial position at fair value with net
\nchanges in fair value recognized in the
\nstatement of profit or loss.
\nThe Group financial assets at fair value
\nthrough profit or loss include money
\nmarkets fund.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag263": {
"value": "\n
\n
\n\nFinancial liabilities
\nInitial recognition and measurement
\nFinancial liabilities are classified, at initial
\nrecognition, as financial liabilities at fair
\nvalue through profit or loss.
\nAll financial liabilities are recognized
\ninitially at fair value.
\nThe Group\u2019s financial liabilities include
\ntrade and other payables, and loans and
\nborrowings.
\nThe Group does not have financial liabilities
\nat fair value through profit and loss.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\nSubsequent measurement
\nFor purposes of subsequent measurement,
\nfinancial liabilities are classified in two
\ncategories:
\n\u2022 Financial liabilities at fair value through
\nprofit or loss
\n\u2022 Financial liabilities at amortized cost
\n(loans and borrowings).
\n\nDerecognition
\nA financial liability is derecognized
\nwhen the obligation under the liability is
\ndischarged, cancelled or expires.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag279": {
"value": "\nFinancial liabilities
\nInitial recognition and measurement
\nFinancial liabilities are classified, at initial
\nrecognition, as financial liabilities at fair
\nvalue through profit or loss.
\nAll financial liabilities are recognized
\ninitially at fair value.
\nThe Group\u2019s financial liabilities include
\ntrade and other payables, and loans and
\nborrowings.
\nThe Group does not have financial liabilities
\nat fair value through profit and loss.
\n
\n\n\n\n\n\n\nSubsequent measurement
\nFor purposes of subsequent measurement,
\nfinancial liabilities are classified in two
\ncategories:
\n\u2022 Financial liabilities at fair value through
\nprofit or loss
\n\u2022 Financial liabilities at amortized cost
\n(loans and borrowings).
\n\nDerecognition
\nA financial liability is derecognized
\nwhen the obligation under the liability is
\ndischarged, cancelled or expires.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag264": {
"value": "\nDerecognition
\nA financial liability is derecognized
\nwhen the obligation under the liability is
\ndischarged, cancelled or expires.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag265": {
"value": "\nShare-based payments
\nThe Group operates an equity-settled, share-
\nbased compensation plan, under which the
\nGroup receives services from employees
\nas consideration for share-based payments
\n(options).
\nThe cost of equity-settled transactions
\nis determined by the fair value at the
\ndate when the grant is made using an
\nappropriate valuation model.
\nThat cost is recognized, together with a
\ncorresponding increase in other paid in
\ncapital in equity, over the period in which
\nthe performance and/or service conditions
\nare fulfilled in employee benefits expense.
\nThe cumulative expense recognized
\nfor equity-settled transactions at each
\nreporting date until the vesting date reflects
\nthe extent to which the vesting period has
\nexpired and the Group\u2019s best estimate of
\nthe number of equity instruments that will
\nultimately vest. The statement of profit
\nor loss expense or credit for a period
\nrepresents the movement in cumulative
\nexpense recognized at the beginning and
\nend of that period and is recognized in
\nemployee benefits expense.
\nThe fair value of the options granted is
\nmeasured using the Black-Scholes model.
\nMeasurement inputs include share price
\non the measurement date, exercise price
\nof the instrument, expected volatility,
\nweighted average expected life of the
\ninstruments, expected dividends and the
\nrisk-free interest rate.
\nWhen the options are exercised, the Group
\nwill issue new shares. The proceeds received
\nnet of any directly attributable transaction
\ncosts are recognized as share capital
\n(nominal value) and share premium reserve.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag266": {
"value": "\nTaxes
\nCurrent income tax
\nCurrent income tax assets and liabilities
\nare measured at the amount expected to
\nbe recovered from or paid to the taxation
\nauthorities. The tax rates and tax laws used
\nto compute the amount are those that are
\nenacted or substantively enacted, at the
\nreporting date in the country where the Group
\noperates and generates taxable income.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag267": {
"value": "\nDeferred tax
\nDeferred tax is provided using the liability
\nmethod on temporary differences between
\nthe tax bases of assets and liabilities and
\ntheir carrying amounts for financial reporting
\npurposes at the reporting date.
\nDeferred tax liabilities are recognized for
\nall taxable temporary differences, except
\nwhen the deferred tax liability arises from
\nthe initial recognition of goodwill or an
\nasset or liability in a transaction that is not a
\nbusiness combination and, at the time of the
\ntransaction, affects neither the accounting
\nprofit nor taxable profit or loss.
\nDeferred tax assets are recognized for all
\ndeductible temporary differences, the carry
\nforward of unused tax credits and any
\nunused tax losses. Deferred tax assets are
\nrecognized to the extent that it is probable
\nthat taxable profit will be available against
\nwhich the deductible temporary differences,
\nand the carry forward of unused tax credits
\nand unused tax losses can be utilized.
\nThe carrying amount of deferred tax assets is
\nreviewed at each reporting date and reduced
\nto the extent that it is no longer probable that
\nsufficient taxable profit will be available to
\nallow all or part of the deferred tax asset to be
\nutilized. Unrecognized deferred tax assets are
\nre-assessed at each reporting date and are
\nrecognized to the extent that it has become
\nprobable that future taxable profits will allow
\nthe deferred tax asset to be recovered.
\nDeferred tax assets and liabilities are
\nmeasured at the tax rates that are expected
\nto apply in the year when the asset is realized
\nor the liability is settled, based on tax rates
\n(and tax laws) that have been enacted or
\nsubstantively enacted at the reporting date.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nDeferred tax relating to items recognized
\noutside profit or loss is recognized outside
\nprofit or loss. Deferred tax items are
\nrecognized in correlation to the underlying
\ntransaction either in OCI or directly in equity.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag268": {
"value": "\n
\n
\nForeign currencies
\n\nThe Group\u2019s financial statements are
\npresented in NOK, which is also the parent\u2019s
\nfunctional currency.
\nFor each entity within the Group, the Group
\nhas determined the functional currency based
\non the primary economic environment of
\nwhich the entity operates. Items included
\nin the financial statements are measured
\nusing that functional currency based on the
\nprimary economic environment of which the
\nentity operates. Items included in the financial
\nstatements are measured using that functional
\ncurrency. The functional currency for the
\nGroup\u2019s entities are NOK, GBP and DKK.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nOn consolidation, the assets and liabilities
\nof foreign operations are translated into
\nNorwegian Kroner at the rate of exchange
\nprevailing at the reporting date and their
\nstatements of profit or loss are translated
\nat exchange rates prevailing at the dates of
\nthe transactions. The exchange differences
\narising on translation for consolidation are
\nrecognized in OCI.
\nFor consolidation purposes the following
\nexchange rates have been used:
\n\n
\n\n\n | \n31.12.2023 | \n31.12.2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| NOK / GBP | \n12,93 | \n11,85 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| NOK / DKK | \n1,53 | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Profit and loss from BerGenBioLimited and
\nBerGenBio ApS has been converted to NOK on
\na transaction by transaction exchange rate.
\nTransactions and balances
\nTransactions in foreign currencies are
\nrecorded at their respective functional
\ncurrency spot rates at the date the
\ntransaction first qualifies for recognition.
\nMonetary assets and liabilities denominated
\nin foreign currencies are translated at the
\nfunctional currency spot rates of exchange at
\nthe reporting date.
\nDifferences arising on settlement or
\ntranslation of monetary items are recognized
\nin profit or loss as financial items.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag269": {
"value": "\nThe Group\u2019s financial statements are
\npresented in NOK, which is also the parent\u2019s
\nfunctional currency.
\nFor each entity within the Group, the Group
\nhas determined the functional currency based
\non the primary economic environment of
\nwhich the entity operates. Items included
\nin the financial statements are measured
\nusing that functional currency based on the
\nprimary economic environment of which the
\nentity operates. Items included in the financial
\nstatements are measured using that functional
\ncurrency. The functional currency for the
\nGroup\u2019s entities are NOK, GBP and DKK.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag270": {
"value": "\nCash and short-term deposits
\nCash and short-term deposits in the
\nstatement of financial position comprise
\ncash at banks and on hand, short-term
\ndeposits with a maturity of three months
\nor less and money market funds, which are
\nsubject to an insignificant risk of changes
\nin value, as this are held for the purpose of
\nmeeting short-term cash commitments.
\nSee note 3.
\nFor the purpose of the statement of cash
\nflows, cash and cash equivalents consist of
\ncash, short-term deposits and money market
\nfund as defined above. The indirect method is
\nused to prepare the statement of cash flow.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag271": {
"value": "\nProvisions
\nProvisions are recognized when the
\nGroup has a present obligation (legal or
\nconstructive) as a result of a past event,
\nit is probable that an outflow of resources
\nembodying economic benefits will be
\nrequired to settle the obligation and a reliable
\nestimate can be made of the amount of
\nthe obligation. The expense relating to
\na provision is presented in the Income
\nStatement and other Comprehensive Income
\nnet of any reimbursement.
\nIf the effect of the time value of money is
\nmaterial, provisions are discounted using
\na current pre-tax rate that reflects, when
\nappropriate, the risks specific to the liability.
\nWhen discounting is used, the increase in
\nthe provision due to the passage of time is
\nrecognized as a finance cost.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag272": {
"value": "\nPensions and other post-employment benefits
\nThe Group has a defined contribution pension
\nscheme for all employees. Under the defined
\ncontribution scheme, the Group does not
\ncommit itself to paying specific future pension
\nbenefits, but makes annual contributions to the
\nemployees\u2019 pension savings.
\nThe Group\u2019s payment to the defined
\ncontribution scheme amounts to 7% of salary
\nup to 12G and 18.1% of salary between 7.1G
\nand 12G for Norwegian employees and 7-10%
\nfor UK employees (G is Norwegian National
\nInsurance basic amount).
\nFurther details about pensions, and the closing
\nof the defined benefit scheme, are given in
\nNote 10.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag273": {
"value": "\nNOTE 3 Significant accounting
\njudgments, estimates and
\nassumptions
\nThe preparation of the Group\u2019s financial
\nstatements requires management to make
\njudgments, estimates and assumptions that
\naffect the reported amounts of revenues,
\nexpenses, assets and liabilities, and the
\ndisclosure of contingent liabilities. Uncertainty
\nabout these assumptions and estimates could
\nresult in outcomes that require a material
\nadjustment to the carrying amount of assets
\nor liabilities affected in future periods.
\nEstimates and assumptions
\nPreparation of the accounts in accordance
\nwith IFRS requires the use of judgment,
\nestimates and assumptions that have
\nconsequences for recognition in the balance
\nsheet of assets and liabilities and recorded
\nrevenues and expenses. The use of estimates
\nand assumptions is based on the best
\ndiscretionary judgement of the Group\u2019s
\nmanagement.
\nShare-based payments
\nThe Group initially measures the cost of
\nequity-settled transactions with employees
\nusing the Black-Scholes model to determine
\nthe fair value of the liability incurred.
\nEstimating fair value for share-based payment
\ntransactions requires determination of the
\nmost appropriate valuation model, which
\nis dependent on the terms and conditions
\nof the grant. This estimate also requires
\ndetermination of the most appropriate inputs
\nto the valuation model including the expected
\nlife of the share option, volatility and dividend
\nyield and making assumptions about them.
\nThe assumptions and models used for
\nestimating fair value for share-based payment
\ntransactions are disclosed in Note 6.
\nMoney market fund
\nMoney market fund is classified as cash and
\ncash equivalent. The criteria for classifying
\nthis as cash equivalent are that these funds
\nare short term, highly liquid, readily convertible
\ninto known amounts of cash and subject
\nto insignificant risk of change in value. The
\nevaluation of these criteria require use of
\njudgment. The purpose of the fund is to meet
\nshort term commitments, and hence the
\nCompany has access to use the funds with
\nonly a few days notice. The funds invested
\nin is well-known and have invested in shares
\nexchanged in an active marked, and hence
\nthe funds are considered highly liquid. Even
\nthough it is not possible to know the exact
\namount of cash the funds can be converted
\nto, the funds in which the money is invested
\nare low risk and low profit, and hence it is
\npossible to predict the most likely outcomes.
\nThere are expected to be insignificant
\nchanges in value of these funds.
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag274": {
"value": "\n
\n\n
\n\nNOTE 4 Segments and revenue
\nFor management purposes the Group is
\norganized as one business unit and the
\ninternal reporting is structured in accordance
\nwith this.
\nThe Group has entered into an out-license
\nagreement where development, regulatory
\nand sales-based milestones are due upon
\nthe occurrence of certain specific events. In
\n2023 or 2022 there has not been any clinical
\nmilestone payment from this out-licence
\nagreement and the revenue represents refund
\nof patent costs.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag275": {
"value": "\n
\n\nNOTE 4 Segments and revenue
\nFor management purposes the Group is
\norganized as one business unit and the
\ninternal reporting is structured in accordance
\nwith this.
\nThe Group has entered into an out-license
\nagreement where development, regulatory
\nand sales-based milestones are due upon
\nthe occurrence of certain specific events. In
\n2023 or 2022 there has not been any clinical
\nmilestone payment from this out-licence
\nagreement and the revenue represents refund
\nof patent costs.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag276": {
"value": "\nNOTE 4 Segments and revenue
\nFor management purposes the Group is
\norganized as one business unit and the
\ninternal reporting is structured in accordance
\nwith this.
\nThe Group has entered into an out-license
\nagreement where development, regulatory
\nand sales-based milestones are due upon
\nthe occurrence of certain specific events. In
\n2023 or 2022 there has not been any clinical
\nmilestone payment from this out-licence
\nagreement and the revenue represents refund
\nof patent costs.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag277": {
"value": "\n
\n
\nNOTE 5 Payroll and related expenses
\n\n\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 15,115\u200a | \n12,068\u200a | \nSalaries | \n39,720\u200a | \n49,768\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 2,706\u200a | \n2,120\u200a | \nSocial security tax | \n6,947\u200a | \n7,864\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,322\u200a | \n1,095\u200a | \nPension expense | \n3,256\u200a | \n4,095\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,728 | \n1,264\u200a | \nBonus | \n4,900\u200a | \n8,748\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 374\u200a | \n163\u200a | \nOther remnueration | \n2,655\u200a | \n790\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (1,349) | \n(575) | \nGovernment grants | \n(5,050) | \n(5,122) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 19,895 | \n16,135\u200a | \nTotal payroll and other employee related cost | \n52,428\u200a | \n66,143\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 3,466 | \n3,135\u200a | \nShare option expense employees | \n3,135\u200a | \n3,466\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (920) | \n42\u200a | \nAccrued social security tax on share options | \n42\u200a | \n(920) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 2,546 | \n3,177\u200a | \nTotal employee share option cost | \n3,177\u200a | \n2,546\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 22,441 | \n19,312\u200a | \nTotal employee benefit cost | \n55,605\u200a | \n68,689 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u205f\u200a13\u200a | \n\u205f\u200a10\u200a | \nAverage number of full time equivalent employees | \n25 | \n36 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\nFor remueration to Executive Management and Board of Directors, please see Remuneration Report in the Governance section of the Annual report.
\nKey Executive Management personel and Board of Directors compensation (in 1,000 NOK):
\n\n
\n\n\n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Short-term employee benefits | \n21,554\u200a | \n21,936 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Post-employment benefit | \n1,847\u200a | \n1,757\u205f\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other long-term benefits | \n0\u200a | \n0\u205f\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Termination benefits | \n171 | \n588 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Share-base payment (period cost) | \n2,224\u200a | \n815 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n25,796\u200a | \n25,096\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Most of the Executive remuneration is nominated in GBP and converted to NOK in the table above acording to the average exchange rates.
\nWeakness of NOK/GBP has in 2023 been above 10% impacting the NOK amount above.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nNOTE 10 Pensions
\nBerGenBio ASA is required to have an
\noccupational pension scheme in accordance
\nwith the Norwegian law on required
\noccupational pension (\u201clov om obligatorisk
\ntjenestepensjon\u201d). The Company has a
\ncontribution pension scheme which complies
\nwith the Act on Mandatory company pensions.
\nThe Group and the Company has contribution
\npension schemes.
\nThe Group\u2019s payment to the defined
\ncontribution scheme amounts to 7% of salary
\nup to 12G and 18.1% of salary between 7.1G
\nand 12G for Norwegian employees and 7-10%
\nfor UK employees (G is Norwegian National
\nInsurance basic amount).
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag280": {
"value": "\n\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 15,115\u200a | \n12,068\u200a | \nSalaries | \n39,720\u200a | \n49,768\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 2,706\u200a | \n2,120\u200a | \nSocial security tax | \n6,947\u200a | \n7,864\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,322\u200a | \n1,095\u200a | \nPension expense | \n3,256\u200a | \n4,095\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,728 | \n1,264\u200a | \nBonus | \n4,900\u200a | \n8,748\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 374\u200a | \n163\u200a | \nOther remnueration | \n2,655\u200a | \n790\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (1,349) | \n(575) | \nGovernment grants | \n(5,050) | \n(5,122) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 19,895 | \n16,135\u200a | \nTotal payroll and other employee related cost | \n52,428\u200a | \n66,143\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 3,466 | \n3,135\u200a | \nShare option expense employees | \n3,135\u200a | \n3,466\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (920) | \n42\u200a | \nAccrued social security tax on share options | \n42\u200a | \n(920) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 2,546 | \n3,177\u200a | \nTotal employee share option cost | \n3,177\u200a | \n2,546\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 22,441 | \n19,312\u200a | \nTotal employee benefit cost | \n55,605\u200a | \n68,689 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u205f\u200a13\u200a | \n\u205f\u200a10\u200a | \nAverage number of full time equivalent employees | \n25 | \n36 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag278": {
"value": "\nFor remueration to Executive Management and Board of Directors, please see Remuneration Report in the Governance section of the Annual report.
\nKey Executive Management personel and Board of Directors compensation (in 1,000 NOK):
\n\n
\n\n\n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Short-term employee benefits | \n21,554\u200a | \n21,936 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Post-employment benefit | \n1,847\u200a | \n1,757\u205f\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other long-term benefits | \n0\u200a | \n0\u205f\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Termination benefits | \n171 | \n588 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Share-base payment (period cost) | \n2,224\u200a | \n815 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n25,796\u200a | \n25,096\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Most of the Executive remuneration is nominated in GBP and converted to NOK in the table above acording to the average exchange rates.
\nWeakness of NOK/GBP has in 2023 been above 10% impacting the NOK amount above.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nFor shares in the Company held by the Executive management and Board of Directors, please see Remuneration Report in the Governance
\nsection of the Annual report.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag74": {
"value": "\nNOTE 6 Employee share option program
\nThe Group has a share option scheme for employees. Each option gives the right to acquire one share in BerGenBio on exercise.
\nThe Group has a share option program to ensure focus and align the Group\u2019s long term performance with shareholder values and interest.
\nMost of the employees in the Group take part in the option program. The program also serves to retain and attract senior management.
\nThe exercise price for options granted is set at the market price of the shares at the time of grant of the options. In general, for options granted
\nafter 2012 the options expire eight years after the date of grant.
\nOptions normally vest annually in equal tranches over a three-year period following the date of grant.
\n\n
\n\n\n| TOTAL OPTIONS | \n2023 | \n2022 | \n\n\n\n\n\n\n\n
\n\n | \nNUMBER OF OPTIONS | \nWEIGHTED AVERAGE EXERCISE PRICE | \nNUMBER OF OPTIONS | \nWEIGHTED AVERAGE EXERCISE PRICE | \n\n\n\n\n\n\n\n
\n\n| Balance at 1 January | \n4,219,845 | \n15.13 | \n3,560,897 | \n\u205f\u200a22.96 | \n\n\n\n\n\n\n\n
\n\n| Granted during the period 2 | \n112,000,000 | \n0.21 | \n2,114,230 | \n\u205f\u200a7.59 | \n\n\n\n\n\n\n\n
\n\n| Exercised during the period 1 | \n0 | \n0.0 | \n(205,277) | \n\u205f\u200a15.68 | \n\n\n\n\n\n\n\n
\n\n| Forfeited and cancelled | \n(570,725) | \n14.30 | \n(1,250,005) | \n24.61 | \n\n\n\n\n\n\n\n
\n\n| Balance at 31 December | \n115,649,120 | \n\u205f\u200a0.68 | \n4,219,845 | \n15.13 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
1
\n Average share price at date of exercise was NOK 17.71 in 2022. There was no option exercise in 2023.
\n2
\n 112,000,000 options were granted in the twelve months period ended 31 December 2023 and 2,114,230 options were granted in the twelve months period ended 31 December 2022.
\nIn the Annual General Meeting on the 22 March 2017 it was resolved a split of the shares so that 1 share with a nominal value of NOK 10 was
\nsplit into 100 shares with a nominal value of NOK 0.10. The overview above takes into account the share split.
\nThe average weighted expected remaining lifetime of options is 3 years at year end. The exercise price is calculated as the weighted average
\nexercise price of the forfeited, cancelled and exercised options.
\n\n
\n\n\n| VESTED OPTIONS | \n2023 | \n2022 | \n\n\n\n\n\n\n\n
\n\n| Options vested at 1 January | \n1,615,066\u205f\u200a | \n1,541,168\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Exercised and forfeited in the period | \n(166,508) | \n(1,003,946) | \n\n\n\n\n\n\n\n
\n\n| Vested in the period | \n1,124,057\u205f\u200a | \n1,077,844\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Options vested at 31 December | \n2,572,615 | \n1,615,066 | \n\n\n\n\n\n\n\n
\n\n| Total outstanding number of options | \n115,649,120 | \n4,219,845 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\nThe options are valued using the Black-
\nScholes model.
\nThe risk-free interest rates are based on
\nrates from Norges Bank and Oslo Stock
\nExchange on the grant date (bonds and
\ncertificates) equal to the expected term
\nof the option being valued. Where there is
\nno exact match between the term of the
\ninterest rates and the term of the options,
\ninterpolation is used to estimate
\na comparable term.
\nThe vesting period is the period during which
\nthe conditions to obtain the right to exercise
\nmust be satisfied. The Group has estimated
\nan expected vesting date and this date is used
\nas basis for the expected lifetime. The Group
\nexpects the options to be exercised earlier
\nthan the expiry date. For options granted
\nearlier than 2014, the mean of the expected
\nvesting date and expiry date has been used
\nto calculate expected lifetime due to the
\nlack of exercise pattern history for the Group
\nand experience from other companies in
\ncombination with the relatively long lifetime of
\nthese options (up to eight years).
\nFor valuation purposes 62,69% expected
\nfuture volatility has been applied. To find the
\nexpected volatility, we use the Company\u2019s
\nannualized standard deviation of the
\ncontinuously compounded rates of return on
\nthe historic share price for the term equal to
\nthe life of the option
\nFor 2023 the value of the share options
\nexpensed through the profit or loss amounts
\nto NOK 3.1 million (for the same period in
\n2022: NOK 3.5 million). In addition, a change
\nin provision for social security contributions
\non share options of NOK 0.04 million (for
\nthe same period in 2022: NOK -0.9 million).
\nThe provision for social security contribution
\nis calculated on the difference between the
\nshare price and exercise price on exercisable
\noption as at the end of the period.
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\nOutstanding Instruments Overview
\n\n
\n\n\n | \nNUMBER OF | \nWEIGHTED AVERAGE REMAINING | \nWEIGHTED AVERAGE | \nVESTED INSTRUMENTS | \nWEIGHTED AVERAGE | \n\n\n\n\n\n\n\n
\n\n| STRIKE | \nINSTRUMENTS | \nCONTRACTUAL LIFE | \nSTRIKE PRICE | \n31.12.2023 | \nSTRIKE PRICE | \n\n\n\n\n\n\n\n
\n\n| PRICE | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n
\n\n | \n | \nOUTSTANDING INSTRUMENTS | \n | \nVESTED INSTRUMENTS | \n\n\n\n\n\n\n\n
\n\n| \u205f\u200a\u205f\u200a0.21 | \n\u205f\u200a112\u205f\u200a000\u205f\u200a000 | \n\u205f\u200a\u205f\u200a7.94 | \n\u205f\u200a\u205f\u200a0.21 | \n\u205f\u200a\u205f\u200a\u205f\u200a0 | \n\u205f\u200a\u205f\u200a0.00 | \n\n\n\n\n\n\n\n
\n\n| \u205f\u200a\u205f\u200a7.59 | \n\u205f\u200a1\u205f\u200a822\u205f\u200a266 | \n\u205f\u200a\u205f\u200a6.15 | \n\u205f\u200a\u205f\u200a7.59 | \n\u205f\u200a\u205f\u200a880\u205f\u200a981 | \n\u205f\u200a\u205f\u200a7.59 | \n\n\n\n\n\n\n\n
\n\n| \u205f\u200a\u205f\u200a15.00 | \n\u205f\u200a\u205f\u200a815\u205f\u200a061 | \n\u205f\u200a\u205f\u200a2.85 | \n\u205f\u200a\u205f\u200a15.00 | \n\u205f\u200a\u205f\u200a815\u205f\u200a061 | \n\u205f\u200a\u205f\u200a15.00 | \n\n\n\n\n\n\n\n
\n\n| \u205f\u200a\u205f\u200a24.00 | \n\u205f\u200a\u205f\u200a60\u205f\u200a000 | \n\u205f\u200a\u205f\u200a0.15 | \n\u205f\u200a\u205f\u200a24.00 | \n\u205f\u200a\u205f\u200a60\u205f\u200a000 | \n\u205f\u200a\u205f\u200a24.00 | \n\n\n\n\n\n\n\n
\n\n| \u205f\u200a\u205f\u200a25.00 | \n\u205f\u200a\u205f\u200a216\u205f\u200a225 | \n\u205f\u200a\u205f\u200a2.16 | \n\u205f\u200a\u205f\u200a25.00 | \n\u205f\u200a\u205f\u200a216\u205f\u200a225 | \n\u205f\u200a\u205f\u200a25.00 | \n\n\n\n\n\n\n\n
\n\n| \u205f\u200a\u205f\u200a28.50 | \n\u205f\u200a\u205f\u200a89\u205f\u200a000 | \n\u205f\u200a\u205f\u200a2.54 | \n\u205f\u200a\u205f\u200a28.50 | \n\u205f\u200a\u205f\u200a89\u205f\u200a000 | \n\u205f\u200a\u205f\u200a28.50 | \n\n\n\n\n\n\n\n
\n\n| \u205f\u200a\u205f\u200a28.55 | \n\u205f\u200a\u205f\u200a571\u205f\u200a650 | \n\u205f\u200a\u205f\u200a4.07 | \n\u205f\u200a\u205f\u200a28.55 | \n\u205f\u200a\u205f\u200a436\u205f\u200a430 | \n\u205f\u200a\u205f\u200a28.55 | \n\n\n\n\n\n\n\n
\n\n| \u205f\u200a\u205f\u200a46.70 | \n\u205f\u200a\u205f\u200a74\u205f\u200a918 | \n\u205f\u200a\u205f\u200a2.00 | \n\u205f\u200a\u205f\u200a46.70 | \n\u205f\u200a\u205f\u200a74\u205f\u200a918 | \n\u205f\u200a\u205f\u200a46.70 | \n\n\n\n\n\n\n\n
\n\n | \n\u205f\u200a115\u205f\u200a649\u205f\u200a120 | \n | \n | \n\u205f\u200a2\u205f\u200a572\u205f\u200a615 | \n | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag75": {
"value": "\nNOTE 7 Government grants
\nGovernment grants have been recognized in the profit or loss as a reduction of related expense with the following amounts:
\n\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n
\n\n| 1,349\u205f\u200a | \n575\u205f\u200a | \nPayroll and related expenses | \n5,050\u205f\u200a | \n5,122\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| 5,298\u205f\u200a | \n4,570\u205f\u200a | \nOther operating expenses | \n4,570\u205f\u200a | \n5,298\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| 6,648\u205f\u200a | \n5,145 | \nTotal | \n9,620\u205f\u200a | \n10,420\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
Grants receivable at 31 December are detailed as follows:
\n\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n
\n\n| 172\u205f\u200a | \n0\u205f\u200a | \nGrants from Research Council, BIA | \n0\u205f\u200a | \n172\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| 496\u205f\u200a | \n227\u205f\u200a | \nGrants from Research Council, PhD | \n227\u205f\u200a | \n496\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| 4,750\u205f\u200a | \n4,750 | \nGrants from SkatteFunn | \n4,750 | \n4,750\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| 0\u205f\u200a | \n0\u205f\u200a | \nGrants R&D UK | \n4,410 | \n7,958\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| 5,418\u205f\u200a | \n4,977\u205f\u200a | \nTotal | \n9,387\u205f\u200a | \n13,375\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\nBIA grants from the Research Counsil:
\nThe Company has one grant from the
\nResearch Council, programs for user-
\nmanaged innovation arena (BIA) which
\nended in 2022. The BIA grant (\u201cAXL as a
\ntherapeutic target in fibrosis; biology and
\nbiomarkers\u201d) has been awarded from 2019
\nat an amount up to NOK 10.7 million. The
\nGroup has recognized NOK 0.0 million in
\n2023 (2022: NOK 0.3 million) classified
\npartly as reduction of payroll and related
\nexpenses and partly as a cost reduction of
\nother operating expenses.
\nPhD grants from the Research Council:
\nBerGenBio has been awarded two grants
\nsupporting industrial PhD\u2019s in 2020-
\n2023. The fellowship covers 50% of the
\nestablished current rates for doctoral
\nresearch fellowships and an operating
\ngrant to cover up to 50% of additional
\ncosts related to costly laboratory testing
\nconnected with the research fellow\u2019s
\ndoctoral work.
\nThe Group has recognized NOK 0.4 million
\nin 2023 (2022: NOK 1.6 million) classified
\npartly as reduction of payroll and related
\nexpenses and partly as a cost reduction of
\nother operating expenses.
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\nSkatteFunn
\nR&D projects have currently been approved for SkatteFunn (a Norwegian
\ngovernment R&D tax incentive program designed to stimulate R&D in
\nNorwegian trade and industry) for the period from 2021 until the end of
\n2024. The Group has recognized NOK 4.8 million in 2023 (2022: NOK
\n4.8 million) classified partly as reduction of payroll and related expenses
\nand partly as a cost reduction of other operating expenses.
\nInnovation Norway
\nBerGenBio has been awarded a NOK 24 million (USD 2.85m) grant from
\nInnovation Norway to support the clinical development of bemcentinib in
\ncombination with Merck & Co.\u2019s KEYTRUDA\u00ae (pembrolizumab) in patients
\nwith advanced lung cancer.
\nThe grant from Innovation Norway is an Industrial Development Award
\n(IFU). The IFU program is directed to Norwegian companies developing
\nnew products or services in collaboration with foreign companies.
\nBerGenBio has by end of 2020 recognized and received the total
\ngrant of NOK 24 million. The grant may be withdrawn under certain
\ncircumstances.
\nR&D tax grants UK
\nBerGenBio Limited, a 100% subsidiary of BerGenBio ASA, has been granted
\nR&D tax grants in UK from 2017. R&D grants are approved retrospectly by
\napplication. The Group has in 2023 recognized NOK 4.2 (2022: NOK
\n3.7 million) classified as reduction of payroll and related expenses.
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag76": {
"value": "\n
\n\n
\n\nNOTE 8 Property, plant & equipment
\n\n
\n\n\n| YEAR ENDED 31 DECEMBER 2023 PARENT/GROUP | \nFURNITURES | \nEQUIPMENT / FITTINGS | \nRIGHT TO USE PROPERTY | \nTOTAL | \n\n\n\n\n\n\n\n
\n\n| Cost at 1 January 2023 | \n137\u205f\u200a | \n1,590\u205f\u200a | \n3,143\u205f\u200a | \n4,870\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Additions in the year | \n0\u205f\u200a | \n0\u205f\u200a | \n611\u205f\u200a | \n611\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Disposals in the year | \n0\u205f\u200a | \n0\u205f\u200a | \n0\u205f\u200a | \n0\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Cost at 31 December 2023 | \n137 | \n1,590 | \n3,754 | \n5,481\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Accumulated depreciation at 1 January 2023 | \n(94) | \n(1,590) | \n(3,143) | \n(4,827) | \n\n\n\n\n\n\n\n
\n\n| Depreciation in the year | \n(19) | \n0\u205f\u200a | \n(204) | \n(223) | \n\n\n\n\n\n\n\n
\n\n| Accumulated depreciation at 31 December 2023 | \n(113) | \n(1,590) | \n(3,347) | \n(5,050) | \n\n\n\n\n\n\n\n
\n\n| Net carrying amount at 31 December 2023 | \n24\u205f\u200a | \n0\u205f\u200a | \n408\u205f\u200a | \n431\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Estimated useful life | \n5 years | \n5 years | \n2 / 5 years | \n | \n\n\n\n\n\n\n\n
\n\n| Depreciation method | \nStraight-line | \nStraight-line | \nOver right of use time | \n | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n
\n\n\n| YEAR ENDED 31 DECEMBER 2022 PARENT/GROUP | \nFURNITURES | \nEQUIPMENT / FITTINGS | \nRIGHT TO USE PROPERTY | \nTOTAL | \n\n\n\n\n\n\n\n
\n\n| Cost at 1 January 2022 | \n137\u205f\u200a | \n1,632\u205f\u200a | \n3,366\u205f\u200a | \n5,135\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Additions in the year | \n0\u205f\u200a | \n0\u205f\u200a | \n0\u205f\u200a | \n0\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Disposals in the year | \n0\u205f\u200a | \n(42) | \n(223) | \n(265) | \n\n\n\n\n\n\n\n
\n\n| Cost at 31 December 2022 | \n137 | \n1,590 | \n3,143 | \n4,870\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Accumulated depreciation at 1 January 2022 | \n(66) | \n(1,537) | \n(2,340) | \n(3,944) | \n\n\n\n\n\n\n\n
\n\n| Depreciation in the year | \n(27) | \n(53) | \n(803) | \n(883) | \n\n\n\n\n\n\n\n
\n\n| Accumulated depreciation at 31 December 2022 | \n(94) | \n(1,590) | \n(3,143) | \n(4,827) | \n\n\n\n\n\n\n\n
\n\n| Net carrying amount at 31 December 2022 | \n43\u205f\u200a | \n0\u205f\u200a | \n0\u205f\u200a | \n43\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Estimated useful life | \n5 years | \n5 years | \n2 / 5 years | \n | \n\n\n\n\n\n\n\n
\n\n| Depreciation method | \nStraight-line | \nStraight-line | \nOver right of use time | \n | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\nResearch & Development
\nExpenses for research and development
\nfor the financial year 2023 for the Group
\nwere gross NOK 151.4 million (net NOK
\n141.8 million reduced of grants NOK 9.6
\nmillion)of which gross NOK 115.3 million
\n(net NOK 110.7 million) was classified as
\nother operating expenses and gross NOK
\n36.1 million (net NOK 31.0 million) was
\nclassified as payroll.
\nExpenses for research and development
\nfor the financial year 2022 for the Group
\nwere gross NOK 263.0 million (net NOK
\n252.6 million reduced of grants NOK 10.4
\nmillion) of which gross NOK 212.5 million
\n(net NOK 207.2 million) was classified as
\nother operating expenses and gross NOK
\n50.5 million (net NOK 45.4 million) was
\nclassified as payroll.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag77": {
"value": "\n
\n\nNOTE 8 Property, plant & equipment
\n\n
\n\n\n| YEAR ENDED 31 DECEMBER 2023 PARENT/GROUP | \nFURNITURES | \nEQUIPMENT / FITTINGS | \nRIGHT TO USE PROPERTY | \nTOTAL | \n\n\n\n\n\n\n\n
\n\n| Cost at 1 January 2023 | \n137\u205f\u200a | \n1,590\u205f\u200a | \n3,143\u205f\u200a | \n4,870\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Additions in the year | \n0\u205f\u200a | \n0\u205f\u200a | \n611\u205f\u200a | \n611\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Disposals in the year | \n0\u205f\u200a | \n0\u205f\u200a | \n0\u205f\u200a | \n0\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Cost at 31 December 2023 | \n137 | \n1,590 | \n3,754 | \n5,481\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Accumulated depreciation at 1 January 2023 | \n(94) | \n(1,590) | \n(3,143) | \n(4,827) | \n\n\n\n\n\n\n\n
\n\n| Depreciation in the year | \n(19) | \n0\u205f\u200a | \n(204) | \n(223) | \n\n\n\n\n\n\n\n
\n\n| Accumulated depreciation at 31 December 2023 | \n(113) | \n(1,590) | \n(3,347) | \n(5,050) | \n\n\n\n\n\n\n\n
\n\n| Net carrying amount at 31 December 2023 | \n24\u205f\u200a | \n0\u205f\u200a | \n408\u205f\u200a | \n431\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Estimated useful life | \n5 years | \n5 years | \n2 / 5 years | \n | \n\n\n\n\n\n\n\n
\n\n| Depreciation method | \nStraight-line | \nStraight-line | \nOver right of use time | \n | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n
\n\n\n| YEAR ENDED 31 DECEMBER 2022 PARENT/GROUP | \nFURNITURES | \nEQUIPMENT / FITTINGS | \nRIGHT TO USE PROPERTY | \nTOTAL | \n\n\n\n\n\n\n\n
\n\n| Cost at 1 January 2022 | \n137\u205f\u200a | \n1,632\u205f\u200a | \n3,366\u205f\u200a | \n5,135\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Additions in the year | \n0\u205f\u200a | \n0\u205f\u200a | \n0\u205f\u200a | \n0\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Disposals in the year | \n0\u205f\u200a | \n(42) | \n(223) | \n(265) | \n\n\n\n\n\n\n\n
\n\n| Cost at 31 December 2022 | \n137 | \n1,590 | \n3,143 | \n4,870\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Accumulated depreciation at 1 January 2022 | \n(66) | \n(1,537) | \n(2,340) | \n(3,944) | \n\n\n\n\n\n\n\n
\n\n| Depreciation in the year | \n(27) | \n(53) | \n(803) | \n(883) | \n\n\n\n\n\n\n\n
\n\n| Accumulated depreciation at 31 December 2022 | \n(94) | \n(1,590) | \n(3,143) | \n(4,827) | \n\n\n\n\n\n\n\n
\n\n| Net carrying amount at 31 December 2022 | \n43\u205f\u200a | \n0\u205f\u200a | \n0\u205f\u200a | \n43\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Estimated useful life | \n5 years | \n5 years | \n2 / 5 years | \n | \n\n\n\n\n\n\n\n
\n\n| Depreciation method | \nStraight-line | \nStraight-line | \nOver right of use time | \n | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag78": {
"value": "\nNOTE 8 Property, plant & equipment
\n\n
\n\n\n| YEAR ENDED 31 DECEMBER 2023 PARENT/GROUP | \nFURNITURES | \nEQUIPMENT / FITTINGS | \nRIGHT TO USE PROPERTY | \nTOTAL | \n\n\n\n\n\n\n\n
\n\n| Cost at 1 January 2023 | \n137\u205f\u200a | \n1,590\u205f\u200a | \n3,143\u205f\u200a | \n4,870\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Additions in the year | \n0\u205f\u200a | \n0\u205f\u200a | \n611\u205f\u200a | \n611\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Disposals in the year | \n0\u205f\u200a | \n0\u205f\u200a | \n0\u205f\u200a | \n0\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Cost at 31 December 2023 | \n137 | \n1,590 | \n3,754 | \n5,481\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Accumulated depreciation at 1 January 2023 | \n(94) | \n(1,590) | \n(3,143) | \n(4,827) | \n\n\n\n\n\n\n\n
\n\n| Depreciation in the year | \n(19) | \n0\u205f\u200a | \n(204) | \n(223) | \n\n\n\n\n\n\n\n
\n\n| Accumulated depreciation at 31 December 2023 | \n(113) | \n(1,590) | \n(3,347) | \n(5,050) | \n\n\n\n\n\n\n\n
\n\n| Net carrying amount at 31 December 2023 | \n24\u205f\u200a | \n0\u205f\u200a | \n408\u205f\u200a | \n431\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Estimated useful life | \n5 years | \n5 years | \n2 / 5 years | \n | \n\n\n\n\n\n\n\n
\n\n| Depreciation method | \nStraight-line | \nStraight-line | \nOver right of use time | \n | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n| YEAR ENDED 31 DECEMBER 2022 PARENT/GROUP | \nFURNITURES | \nEQUIPMENT / FITTINGS | \nRIGHT TO USE PROPERTY | \nTOTAL | \n\n\n\n\n\n\n\n
\n\n| Cost at 1 January 2022 | \n137\u205f\u200a | \n1,632\u205f\u200a | \n3,366\u205f\u200a | \n5,135\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Additions in the year | \n0\u205f\u200a | \n0\u205f\u200a | \n0\u205f\u200a | \n0\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Disposals in the year | \n0\u205f\u200a | \n(42) | \n(223) | \n(265) | \n\n\n\n\n\n\n\n
\n\n| Cost at 31 December 2022 | \n137 | \n1,590 | \n3,143 | \n4,870\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Accumulated depreciation at 1 January 2022 | \n(66) | \n(1,537) | \n(2,340) | \n(3,944) | \n\n\n\n\n\n\n\n
\n\n| Depreciation in the year | \n(27) | \n(53) | \n(803) | \n(883) | \n\n\n\n\n\n\n\n
\n\n| Accumulated depreciation at 31 December 2022 | \n(94) | \n(1,590) | \n(3,143) | \n(4,827) | \n\n\n\n\n\n\n\n
\n\n| Net carrying amount at 31 December 2022 | \n43\u205f\u200a | \n0\u205f\u200a | \n0\u205f\u200a | \n43\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| Estimated useful life | \n5 years | \n5 years | \n2 / 5 years | \n | \n\n\n\n\n\n\n\n
\n\n| Depreciation method | \nStraight-line | \nStraight-line | \nOver right of use time | \n | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\nNOTE 9 Leases
\nThe Group (the Company) as a leesee
\nThe Group rents office premises in UK. The
\nUK rental agreement can be terminated by
\neither party with a one month notice period.
\nThe rental agreement in UK is considered
\na short term lease recognized directly in
\nprofit or loss.
\nRight-of-use assets
\nThe Group (the Company) lease premises
\nin Bergen, Norway, for office purposes.
\nThis lease agreement was in 2023
\nextended to end of December 2024. The
\nGroup\u2019s (the Company\u2019s) right-of-use assets
\nare categorized and presented in Note 8.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\nLease liabilities
\n\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \nSUMMARY OF THE LEASE LIABILITIES | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n
\n\n| 1,623 | \n0 | \nTotal lease liabilities at 1 January | \n0\u205f\u200a | \n1,623\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| -1,169 | \n611 | \nNew lease liabilities recognised in the year | \n611\u205f\u200a | \n(1,169) | \n\n\n\n\n\n\n\n
\n\n| -454 | \n-193 | \nCash payments for the principal portion of the lease liability | \n(193) | \n(454) | \n\n\n\n\n\n\n\n
\n\n| -66 | \n-17 | \nCash payments for the interest portion of the lease liability | \n(17) | \n(66) | \n\n\n\n\n\n\n\n
\n\n| 66 | \n17 | \nInterest expense on lease liabilities | \n17\u205f\u200a | \n66\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| 0 | \n0 | \nCurrency exchange differences | \n0\u205f\u200a | \n0\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| 0 | \n418 | \nTotal lease liabilities at 31 December | \n418\u205f\u200a | \n0\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| 0 | \n418 | \nCurrent lease liabilities (note 18) | \n418\u205f\u200a | \n0\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| 0 | \n0 | \nNon-current lease liabilities | \n0\u205f\u200a | \n0\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| 454 | \n210 | \nTotal cash outflows for leases | \n210\u205f\u200a | \n454 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
The leases do not contain any restrictions on the Group\u2019s dividend policy or financing. The Group does not have significant residual value
\nguarantees related to its leases to disclose.
\n\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \nUNDISCOUNTED LEASE LIABILITIES AND MATURITY OF CASH OUTFLOWS | \n2023 | \n2022 | \n\n\n\n\n\n\n\n
\n\n| 87 | \n436 | \nLess than 1 year | \n487\u205f\u200a | \n325\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| 0 | \n0 | \n1-5 years | \n0\u205f\u200a | \n0\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| 87 | \n436 | \nTotal undiscounted lease liabilities at 31 December | \n487\u205f\u200a | \n325\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \nSUMMARY OF OTHER LEASE EXPENSES RECOGNISED IN PROFIT OR LOSS | \n2023 | \n2022 | \n\n\n\n\n\n\n\n
\n\n| 0 | \n0 | \nVariable lease payments expensed in the period | \n0\u205f\u200a | \n0\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| 0 | \n210 | \nOperating expenses in the period related to short-term leases | \n2,069\u205f\u200a | \n2,550\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| 85 | \n34 | \nOperating expenses in the period related to low value assets | \n34\u205f\u200a | \n85\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| 85 | \n244 | \nTotal lease expenses included in other operating expenses | \n2,103\u205f\u200a | \n2,635\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\nPractical expedients applied
\nThe Group currently has one lease agreement
\nfor offices in Oxford. The lease agreement
\nis short term and is renewed on a monthly
\nbasis. The Group has currently one lease
\nagreement for offices in Norway which expires
\n31 December 2024. The Group also leases
\nprinters with contract terms of five years.
\nThe Group has elected to apply the practical
\nexpedient of low value assets for some of
\nthese leases and does not recognize lease
\nliabilities or right-of-use assets. The leases are
\ninstead expensed when they incur. The Group
\nhas also applied the practical expedient to
\nnot recognize lease liabilities and right-of-use
\nassets for short-term leases, presented in the
\ntable above.
\nExtension options
\nThe Group has no extension options for lease
\narrangements as of 31 December 2023.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag79": {
"value": "\nResearch & Development
\nExpenses for research and development
\nfor the financial year 2023 for the Group
\nwere gross NOK 151.4 million (net NOK
\n141.8 million reduced of grants NOK 9.6
\nmillion)of which gross NOK 115.3 million
\n(net NOK 110.7 million) was classified as
\nother operating expenses and gross NOK
\n36.1 million (net NOK 31.0 million) was
\nclassified as payroll.
\nExpenses for research and development
\nfor the financial year 2022 for the Group
\nwere gross NOK 263.0 million (net NOK
\n252.6 million reduced of grants NOK 10.4
\nmillion) of which gross NOK 212.5 million
\n(net NOK 207.2 million) was classified as
\nother operating expenses and gross NOK
\n50.5 million (net NOK 45.4 million) was
\nclassified as payroll.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag80": {
"value": "\n
\n\n
\n\nNOTE 11 Financial income & expenses
\n\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n
\n\n | \n | \nFinancial income | \n | \n | \n\n\n\n\n\n\n\n
\n\n| 10\u200a | \n69\u200a | \nInterest income on tax repaid | \n69\u205f\u200a | \n10\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| 2,847\u200a | \n2,769 | \nInterest income on bank deposits | \n2,986\u200a | \n2,939\u200a | \n\n\n\n\n\n\n\n
\n\n| 12,070\u200a | \n10,331\u200a | \nOther finance income | \n10,354\u200a | \n12,078\u200a | \n\n\n\n\n\n\n\n
\n\n| 14,926\u200a | \n13,169\u200a | \nTotal financial income | \n13,409\u200a | \n15,027\u200a | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n
\n\n | \n | \nFinancial expense | \n | \n | \n\n\n\n\n\n\n\n
\n\n| 309\u200a | \n592\u200a | \nOther interest expense | \n578\u200a | \n321 | \n\n\n\n\n\n\n\n
\n\n| 10,762\u200a | \n11,354\u200a | \nOther finance expense | \n11,413 | \n11,193\u200a | \n\n\n\n\n\n\n\n
\n\n| 11,071\u200a | \n11,945\u200a | \nTotal financial expense | \n11,991\u200a | \n11,514 | \n\n\n\n\n\n\n\n
\n\n| 3,856\u200a | \n1,224\u200a | \nNet financial income | \n1,418\u200a | \n3,513 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag81": {
"value": "\n
\n\nNOTE 11 Financial income & expenses
\n\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n
\n\n | \n | \nFinancial income | \n | \n | \n\n\n\n\n\n\n\n
\n\n| 10\u200a | \n69\u200a | \nInterest income on tax repaid | \n69\u205f\u200a | \n10\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| 2,847\u200a | \n2,769 | \nInterest income on bank deposits | \n2,986\u200a | \n2,939\u200a | \n\n\n\n\n\n\n\n
\n\n| 12,070\u200a | \n10,331\u200a | \nOther finance income | \n10,354\u200a | \n12,078\u200a | \n\n\n\n\n\n\n\n
\n\n| 14,926\u200a | \n13,169\u200a | \nTotal financial income | \n13,409\u200a | \n15,027\u200a | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n
\n\n | \n | \nFinancial expense | \n | \n | \n\n\n\n\n\n\n\n
\n\n| 309\u200a | \n592\u200a | \nOther interest expense | \n578\u200a | \n321 | \n\n\n\n\n\n\n\n
\n\n| 10,762\u200a | \n11,354\u200a | \nOther finance expense | \n11,413 | \n11,193\u200a | \n\n\n\n\n\n\n\n
\n\n| 11,071\u200a | \n11,945\u200a | \nTotal financial expense | \n11,991\u200a | \n11,514 | \n\n\n\n\n\n\n\n
\n\n| 3,856\u200a | \n1,224\u200a | \nNet financial income | \n1,418\u200a | \n3,513 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag82": {
"value": "\nNOTE 11 Financial income & expenses
\n\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n
\n\n | \n | \nFinancial income | \n | \n | \n\n\n\n\n\n\n\n
\n\n| 10\u200a | \n69\u200a | \nInterest income on tax repaid | \n69\u205f\u200a | \n10\u205f\u200a | \n\n\n\n\n\n\n\n
\n\n| 2,847\u200a | \n2,769 | \nInterest income on bank deposits | \n2,986\u200a | \n2,939\u200a | \n\n\n\n\n\n\n\n
\n\n| 12,070\u200a | \n10,331\u200a | \nOther finance income | \n10,354\u200a | \n12,078\u200a | \n\n\n\n\n\n\n\n
\n\n| 14,926\u200a | \n13,169\u200a | \nTotal financial income | \n13,409\u200a | \n15,027\u200a | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n
\n\n | \n | \nFinancial expense | \n | \n | \n\n\n\n\n\n\n\n
\n\n| 309\u200a | \n592\u200a | \nOther interest expense | \n578\u200a | \n321 | \n\n\n\n\n\n\n\n
\n\n| 10,762\u200a | \n11,354\u200a | \nOther finance expense | \n11,413 | \n11,193\u200a | \n\n\n\n\n\n\n\n
\n\n| 11,071\u200a | \n11,945\u200a | \nTotal financial expense | \n11,991\u200a | \n11,514 | \n\n\n\n\n\n\n\n
\n\n| 3,856\u200a | \n1,224\u200a | \nNet financial income | \n1,418\u200a | \n3,513 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag214": {
"value": "\n
\n\nNOTE 12 Income tax
\n\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (301,375) | \n(190,597) | \nProfit before tax | \n(190,401) | \n(302,122) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (66,302) | \n(41,931) | \nIncome taxes calculated at 22% | \n(41,888) | \n(66,467) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (16) | \n0\u200a | \nAdjustment in respect of current income tax of previous years | \n0\u205f | \n(16) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 765\u205f\u200a | \n705\u205f\u200a | \nNon deductible expenses | \n705\u200a | \n765\u205f\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (1,045) | \n(1,045) | \nNon-taxable income | \n(1,045) | \n(1,045) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 66,598\u205f\u200a | \n42,272\u200a | \nChange in deferred tax asset not recognized | \n42,229 | \n66,763\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 0 | \n0 | \nTax expense | \n0 | \n0\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 0 | \n0 | \nIncome tax expense reported in income statement | \n0 | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Deferred tax and deferred tax assets
\n\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nDeferred tax assets (22% of temporary differences) | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (399,430) | \n(442,357) | \nTax losses carried forward | \n(442,357) | \n(399,495) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (14) | \n(11) | \nProperty, plant and equipment | \n(11) | \n(58) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 0\u200a | \n(9) | \nOther | \n(9) | \n0\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 399,444\u200a | \n442,377\u200a | \nDeferred tax asset not recognized | \n442,377\u200a | \n399,553 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 0\u200a | \n0\u200a | \nDeferred tax assets - gross | \n0\u200a | \n0\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
The Company has a tax loss of NOK 192.6 million in 2023, and in total a tax loss carried forward as of 31 December 2023 on NOK 2,010.7
\nmillion.There are no timing restrictions on carrying forward the tax loss, and it can be carried forward indefinitely.
\nThe deferred tax asset has not been recognized in the statement of financial position, as the Company does not consider that taxable income in
\nthe short-term will sufficiently support the use of a deferred tax asset.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag215": {
"value": "\nNOTE 12 Income tax
\n\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (301,375) | \n(190,597) | \nProfit before tax | \n(190,401) | \n(302,122) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (66,302) | \n(41,931) | \nIncome taxes calculated at 22% | \n(41,888) | \n(66,467) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (16) | \n0\u200a | \nAdjustment in respect of current income tax of previous years | \n0\u205f | \n(16) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 765\u205f\u200a | \n705\u205f\u200a | \nNon deductible expenses | \n705\u200a | \n765\u205f\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (1,045) | \n(1,045) | \nNon-taxable income | \n(1,045) | \n(1,045) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 66,598\u205f\u200a | \n42,272\u200a | \nChange in deferred tax asset not recognized | \n42,229 | \n66,763\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 0 | \n0 | \nTax expense | \n0 | \n0\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 0 | \n0 | \nIncome tax expense reported in income statement | \n0 | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Deferred tax and deferred tax assets
\n\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nDeferred tax assets (22% of temporary differences) | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (399,430) | \n(442,357) | \nTax losses carried forward | \n(442,357) | \n(399,495) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (14) | \n(11) | \nProperty, plant and equipment | \n(11) | \n(58) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 0\u200a | \n(9) | \nOther | \n(9) | \n0\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 399,444\u200a | \n442,377\u200a | \nDeferred tax asset not recognized | \n442,377\u200a | \n399,553 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 0\u200a | \n0\u200a | \nDeferred tax assets - gross | \n0\u200a | \n0\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
The Company has a tax loss of NOK 192.6 million in 2023, and in total a tax loss carried forward as of 31 December 2023 on NOK 2,010.7
\nmillion.There are no timing restrictions on carrying forward the tax loss, and it can be carried forward indefinitely.
\nThe deferred tax asset has not been recognized in the statement of financial position, as the Company does not consider that taxable income in
\nthe short-term will sufficiently support the use of a deferred tax asset.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag216": {
"value": "\n
\nNOTE 13 Other operating expenses
\n\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 189,508\u200a | \n98,153\u200a | \nProgram expenses, clinical trials and research | \n99,282\u200a | \n194,063 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 685\u200a | \n309\u200a | \nOffice rent and expenses | \n3,727 | \n3,331 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 71,666\u200a | \n55,225\u200a | \nConsultants R&D projects | \n8,504\u200a | \n8,340 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 8,101\u200a | \n18,203\u200a | \nPatent and licence expenses | \n6,002\u200a | \n8,101 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 18,225\u200a | \n6,002\u200a | \nOther operating expenses | \n23,400 | \n27,915\u205f\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (5,298) | \n(4,570) | \nGovernment grants | \n(4,570) | \n(5,298) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u205f\u200a282,887\u200a | \n\u205f\u200a173,323\u200a | \nTotal | \n136,345\u200a | \n236,451 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Specification auditor\u2019s fee
\n\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 313 | \n228\u200a | \nStatutory audit | \n291 | \n313\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 173 | \n264\u200a | \nOther assurance services | \n264\u200a | \n173\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 0\u200a | \n0\u200a | \nOther non-assurance services | \n0\u200a | \n0\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 20\u200a | \n22\u200a | \nTax consultant services | \n22\u200a | \n20\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 506 | \n513 | \nTotal | \n577 | \n506 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Amounts are excluding VAT.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag217": {
"value": "\nSpecification auditor\u2019s fee
\n\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 313 | \n228\u200a | \nStatutory audit | \n291 | \n313\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 173 | \n264\u200a | \nOther assurance services | \n264\u200a | \n173\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 0\u200a | \n0\u200a | \nOther non-assurance services | \n0\u200a | \n0\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 20\u200a | \n22\u200a | \nTax consultant services | \n22\u200a | \n20\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 506 | \n513 | \nTotal | \n577 | \n506 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Amounts are excluding VAT.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag218": {
"value": "\nNOTE 14 Earnings per share
\n\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (301,375) | \n(190,597) | \nProfit after tax | \n(190,401) | \n(302,122) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 88,636,493\u200a | \n1,431,301,497 | \nWeighted average number of outstanding shares during the year | \n1,431,301,497\u200a | \n88,636,493 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (3.40) | \n(0.13) | \nEarnings (loss) per share - basic and diluted (NOK) | \n(0.13) | \n(3.41) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Share options issued and warrants have a potential dilutive effect on earnings per share. No dilutive effect has been recognized as potential
\nordinary shares only shall be treated as dilutive if their conversion to ordinary shares would decrease earnings per share or increase loss per
\nshare from continuing operations. As the Group is currently loss-making, an increase in the average number of shares would have anti-dilutive
\neffects.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag240": {
"value": "-0.13",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShare",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"Tag239": {
"value": "-3.41",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShare",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"Tag234": {
"value": "\n
\n\n
\n\nNOTE 15 Other current assets
\n\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 5,418 | \n4,977 | \nGovernment grants | \n9,387 | \n13,375 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 290 | \n355 | \nRefundable VAT | \n355 | \n290 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,183 | \n7,008 | \nPrepaid expenses | \n7,390 | \n1,804 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 389 | \n410 | \nOther receivables | \n349 | \n390 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 10,625 | \n6,199 | \nReceivables intercompany | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 17,905 | \n18,948 | \nTotal | \n17,482 | \n15,860 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag235": {
"value": "\n
\n\nNOTE 15 Other current assets
\n\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 5,418 | \n4,977 | \nGovernment grants | \n9,387 | \n13,375 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 290 | \n355 | \nRefundable VAT | \n355 | \n290 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,183 | \n7,008 | \nPrepaid expenses | \n7,390 | \n1,804 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 389 | \n410 | \nOther receivables | \n349 | \n390 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 10,625 | \n6,199 | \nReceivables intercompany | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 17,905 | \n18,948 | \nTotal | \n17,482 | \n15,860 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag237": {
"value": "\nNOTE 15 Other current assets
\n\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 5,418 | \n4,977 | \nGovernment grants | \n9,387 | \n13,375 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 290 | \n355 | \nRefundable VAT | \n355 | \n290 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,183 | \n7,008 | \nPrepaid expenses | \n7,390 | \n1,804 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 389 | \n410 | \nOther receivables | \n349 | \n390 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 10,625 | \n6,199 | \nReceivables intercompany | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 17,905 | \n18,948 | \nTotal | \n17,482 | \n15,860 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag219": {
"value": "\nNOTE 16 Cash and cash equivalents
\n\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 733 | \n452\u200a | \nEmployee withholding tax | \n452 | \n733 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 80,188 | \n85,608 | \nShort-term bank deposits | \n93,392 | \n92,704 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 57,367 | \n62,577 | \nMoney market fonds | \n62,577\u200a | \n57,367 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 138,288 | \n148,637 | \nTotal | \n156,421 | \n150,803 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nOf the total balance in cash and cash equivalents, NOK 0.5 million
\n(2022: NOK 0.7 million) relates to restricted funds for employee
\nwithholding taxes.
\nThe Group\u2019s short-term bank deposits are on variable rate terms.
\nMoney market funds are classified as Cash and cash equivalents as
\nthis is short term placement held for the purpose of meeting short-
\nterm cash commitments. Risk is low and the fund is highly liquid.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag220": {
"value": "\n
\n\nNOTE 17 Share capital and shareholder information
\nThe Group has one class of shares and all shares carry equal voting rights.
\n\n
\n\n\n| AS OF 31 DECEMBER | \nNUMBER OF AUTHORIZED SHARES | \nNOMINAL VALUE (NOK) | \nBOOK VALUE (NOK) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ordinary shares 2023 | \n2,688,689,214\u205f\u200a | \n\u205f\u200a0.10\u205f\u200a | \n268,868,921.40 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ordinary shares 2022 | \n88,660,532\u205f\u200a | \n\u205f\u200a0.10\u205f\u200a | \n8,866,053.20 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Changes in the outstanding number of shares
\n\n
\n\n\n | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ordinary shares at 1 January | \n88,660,532 | \n\u205f\u200a88,455,255 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Issue of ordinary shares | \n2,600,028,682 | \n\u205f\u200a205,277 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ordinary shares at 31 December | \n2,688,689,214 | \n\u205f\u200a88,660,532 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
The Annual General Meeting held 22 May
\n2023 approved issuance of up to 2.5
\nbillion new shares in a Rights Issue, and an
\nadditional up to 1.25 billion Warrants. The
\nRights Issue was successfully completed
\n13 June 2023 and fully subscribed. 2.5
\nbillion shares were issued and 1.25 billion
\nWarrants. The Warrants represent a right
\nto receive one share at a predefined issue
\nprice in specific windows. In November
\n2023, 68,156,682 Warrants were exercised
\nat NOK 0.13 per share. As of 31 December
\n2023 the total number of Warrants
\noutstanding was 1,181,842,935, of which
\n1,106,565,434 Warants were exercised in
\nApril 2024. At end of April 2024 there are no
\noutstanding Warrants from the Rights Issue
\nin 2023.
\nThe Board of Directors has been granted a
\nmandate from the general meeting held on
\n22 May 2023 to increase the share capital
\nwith up to NOK 12,909,000 by subscription
\nof new shares. The power of attorney was
\ngranted for the purpose of issuance of new
\nshares in accordance with the Company\u2019s
\nshare incentive program and is valid until
\nthe earlier of the Annual General Meeting
\nin 2024 and 30 June 2024. See note 4 for
\nmore information about the share incentive
\nprogram and number of options granted.
\nThe Board of Directors has been granted a
\nmandate from the general meeting held on
\n22 May 2023 to increase the share capital
\nwith up to NOK 72,773,210 by subscription
\nof new shares. The proxy is valid until the
\nearlier of the annual general meeting in
\n2024 and 30 June 2024. In June 2023,
\nthe share capital was increased by NOK
\n3,187,200 by use of this board proxy.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag221": {
"value": "\nNOTE 17 Share capital and shareholder information
\nThe Group has one class of shares and all shares carry equal voting rights.
\n\n
\n\n\n| AS OF 31 DECEMBER | \nNUMBER OF AUTHORIZED SHARES | \nNOMINAL VALUE (NOK) | \nBOOK VALUE (NOK) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ordinary shares 2023 | \n2,688,689,214\u205f\u200a | \n\u205f\u200a0.10\u205f\u200a | \n268,868,921.40 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ordinary shares 2022 | \n88,660,532\u205f\u200a | \n\u205f\u200a0.10\u205f\u200a | \n8,866,053.20 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Changes in the outstanding number of shares
\n\n
\n\n\n | \n2023 | \n2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ordinary shares at 1 January | \n88,660,532 | \n\u205f\u200a88,455,255 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Issue of ordinary shares | \n2,600,028,682 | \n\u205f\u200a205,277 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ordinary shares at 31 December | \n2,688,689,214 | \n\u205f\u200a88,660,532 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
The Annual General Meeting held 22 May
\n2023 approved issuance of up to 2.5
\nbillion new shares in a Rights Issue, and an
\nadditional up to 1.25 billion Warrants. The
\nRights Issue was successfully completed
\n13 June 2023 and fully subscribed. 2.5
\nbillion shares were issued and 1.25 billion
\nWarrants. The Warrants represent a right
\nto receive one share at a predefined issue
\nprice in specific windows. In November
\n2023, 68,156,682 Warrants were exercised
\nat NOK 0.13 per share. As of 31 December
\n2023 the total number of Warrants
\noutstanding was 1,181,842,935, of which
\n1,106,565,434 Warants were exercised in
\nApril 2024. At end of April 2024 there are no
\noutstanding Warrants from the Rights Issue
\nin 2023.
\nThe Board of Directors has been granted a
\nmandate from the general meeting held on
\n22 May 2023 to increase the share capital
\nwith up to NOK 12,909,000 by subscription
\nof new shares. The power of attorney was
\ngranted for the purpose of issuance of new
\nshares in accordance with the Company\u2019s
\nshare incentive program and is valid until
\nthe earlier of the Annual General Meeting
\nin 2024 and 30 June 2024. See note 4 for
\nmore information about the share incentive
\nprogram and number of options granted.
\nThe Board of Directors has been granted a
\nmandate from the general meeting held on
\n22 May 2023 to increase the share capital
\nwith up to NOK 72,773,210 by subscription
\nof new shares. The proxy is valid until the
\nearlier of the annual general meeting in
\n2024 and 30 June 2024. In June 2023,
\nthe share capital was increased by NOK
\n3,187,200 by use of this board proxy.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nOwnership structure as of 31.12.2023
\n\n
\n\n\n| SHAREHOLDER | \n | \nNUMBER OF SHARES | \nPERCENTAGE SHARE OF TOTAL SHARES | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Meteva AS | \n | \n704,815,981 | \n26.2\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Investinor Direkte AS | \n | \n182,337,576 | \n6.8\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Bera AS | \n | \n55,768,426 | \n2.1\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Nordnet Livsforsikring AS | \n | \n47,483,089 | \n1.8\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Sarsia Development AS | \n | \n33,675,000 | \n1.3\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Zaim, Kevin | \n | \n28,000,000 | \n1.0\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Nordnet Bank AB | \nNOMINEE | \n27,610,715 | \n1.0\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Marstia Invest AS | \n | \n26,833,824 | \n1.0\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Jakob Hatteland Holding AS | \n | \n25,200,000 | \n0.9\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| The Bank Of New York Mellon SA/NV, RE 259567 | \nNOMINEE | \n25,025,058 | \n0.9\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Mohn, Marit | \n | \n24,817,824 | \n0.9\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| H\u00f8se AS | \n | \n21,006,588 | \n0.8\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Skandinaviska Enskilda Banken Ab | \n | \n14,651,278 | \n0.5\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Danske Bank A/S | \nNOMINEE | \n14,545,506 | \n0.5\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| The Bank Of New York Mellon SA/NV, RE 585665 | \nNOMINEE | \n10,905,250 | \n0.4\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| J.P. Morgan Securities PLC | \n | \n10,817,020 | \n0.4\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Holm, J\u00f8rgen | \n | \n10,474,332 | \n0.4\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Hol\u00f8, Johan | \n | \n10,100,000 | \n0.4\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Jahatt AS | \n | \n10,075,000 | \n0.4\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Silberg, Johnny | \n | \n10,000,000 | \n0.4\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Top 20 Shareholders | \n | \n1,294,142,467 | \n48.1\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total Other Shareholders | \n | \n1,394,546,747 | \n51.9\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total Number Of Shares | \n | \n2,688,689,214 | \n100.0\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nOwnership structure as of 31.12.2022
\n\n
\n\n\n| SHAREHOLDER | \n | \nNUMBER OF SHARES | \nPERCENTAGE SHARE OF TOTAL SHARES | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Meteva AS | \n | \n24,139,650 | \n27.2\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Investinor Direkte AS | \n | \n7,270,780 | \n8.2\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Fjarde Ap-Fonden | \n | \n4,487,493 | \n5.1\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Sarsia Seed AS | \n | \n2,117,900 | \n2.4\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| J.P. Morgan SE | \nNOMINEE I | \n1,726,731 | \n1.9\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Bera AS | \n | \n1,712,426 | \n1.9\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Verdipapirfondet Nordea Avkastning | \n | \n1,510,174 | \n1.7\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Sarsia Development AS | \n | \n1,175,000 | \n1.3\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Verdipapirfondet Nordea Norge Plus | \n | \n901,260 | \n1.0\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Verdipapirfondet Nordea Kapital | \n | \n881,920 | \n1.0\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Verdipapirfondet Nordea Norge Verdi | \n | \n864,688 | \n1.0\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Marit Mohn | \n | \n850,000 | \n1.0\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Marstia Invest AS | \n | \n850,000 | \n1.0\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Verdipapirfondet KLP Aksjenorge In | \n | \n574,309 | \n0.6\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Norda ASA | \n | \n519,614 | \n0.6\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Louise Mohn | \n | \n509,676 | \n0.6\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| J.P. Morgan SE | \nNOMINEE II | \n422,541 | \n0.5\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| H\u00f8se AS | \n | \n383,111 | \n0.4\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| MP Pensjon PK | \n | \n372,783 | \n0.4\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Nordnet Livsforsikring AS | \n | \n371,168 | \n0.4\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Top 20 Shareholders | \n | \n\u205f\u200a51,641,224\u200a | \n58.2\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total Other Shareholders | \n | \n\u205f\u200a37,019,308\u200a | \n41.8\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total Number Of Shares | \n | \n88,660,532 | \n100.0\u205f\u200a% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
For shares in the Company held by the Executive management and Board of Directors, please see Remuneration Report in the Governance
\nsection of the Annual report.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag222": {
"value": "\n
\n\nNOTE 18 Other current liabilities
\n\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,281 | \n848 | \nUnpaid duties and charges | \n1,499 | \n1,623 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,215 | \n1,121 | \nUnpaid vacation pay | \n1,121 | \n1,215 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 0 | \n418 | \nCurrent lease liabilities | \n418 | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 37,096 | \n21,014 | \nOther accrued costs | \n25,173 | \n45,461 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 39,591 | \n23,401 | \nTotal | \n28,212 | \n48,299 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag236": {
"value": "\nNOTE 18 Other current liabilities
\n\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \n | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,281 | \n848 | \nUnpaid duties and charges | \n1,499 | \n1,623 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1,215 | \n1,121 | \nUnpaid vacation pay | \n1,121 | \n1,215 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 0 | \n418 | \nCurrent lease liabilities | \n418 | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 37,096 | \n21,014 | \nOther accrued costs | \n25,173 | \n45,461 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 39,591 | \n23,401 | \nTotal | \n28,212 | \n48,299 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag223": {
"value": "\nNOTE 19 Provisions
\n\n
\n\n\n| PARENT 2022 | \nPARENT 2023 | \nSOCIAL SECURITY CONTRIBUTIONS ON SHARE OPTIONS | \nGROUP 2023 | \nGROUP 2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 969 | \n0 | \nBalance at 1 January | \n0 | \n969 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| \u2212969 | \n42 | \nAdditional provisions recognised | \n42 | \n(969) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 0 | \n42 | \nBalance at 31 December | \n42 | \n0\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 0 | \n42 | \nCurrent | \n42\u200a | \n0\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 0 | \n0 | \nNon-current | \n0 | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
The provision for social security contributions on share options is calculated based on the number of options outstanding at the reporting
\ndate that are expected to be exercised. The provision is based on the difference between market price and strike price. The market price of the
\nshares at the reporting date is the best estimate of market price at the date of exercise.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag224": {
"value": "\n
\n
\n
\n
\n
\n
\n
\n\nNOTE 20 Financial instruments and
\nrisk management objectives & policies
\nThe Group\u2019s activities are exposed to
\ncertain financial risks including foreign
\nexchange risk, credit risk and liquidity risk.
\nThe risk is however of such character that
\nthe Group has chosen not to put in place
\nany measures to mitigate the potential
\nunpredictability of the financial markets.
\nThe Group had NOK 156.4 million in cash
\nand cash equivalents at year end 2023.
\nThe main purpose of this is to finance
\nthe Group\u2019s activities and ongoing clinical
\ntrials. The Group has various assets and
\nliabilities such as receivables and trade
\npayables, which originate directly from
\nits operations. All financial assets and
\nliabilities are carried at amortized cost
\nexcept for the money market fund which
\nis at fair value. All financial assets and
\nliabilities are short-term in nature and
\ntheir carrying value approximates fair
\nvalue. The cash and cash equivalent and
\naccount payable is in financial instruments
\nmeasured at amortized cost.
\nThe Group does currently not use financial
\nderivatives.
\n\nForeign currency risk
\nThe value of non-Norwegian currency
\ndenominated revenues and costs will be
\naffected by changes in currency exchange
\nrates or exchange control regulations. The
\nGroup undertakes various transactions
\nin foreign currencies and is consequently
\nexposed to fluctuations in exchange rates.
\nThe exposure arises largely from research
\nexpenses. The Group is mainly exposed to
\nfluctuations in euro (EUR), pounds sterling
\n(GBP) and US dollar (USD).
\nThe Group has chosen not to hedge its
\noperational performance as the Group\u2019s
\ncash flow is denominated in several
\ncurrencies that change depending on where
\nclinical trials are run. The foreign currency
\nexposure is also mostly linked to trade
\npayables with short payment terms. The
\nGroup may consider changing its current
\nrisk management of foreign exchange rate
\nif it deems it necessary.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nInterest rate risk
\nThe Group holds NOK 156.4 million in
\ncash and cash equivalents at end of 2023.
\nThe Group\u2019s interest rate risk is therefore
\nin the rate of return of its cash on hand.
\nBank deposits are exposed to market
\nfluctuations in interest rates, which affects
\nthe financial income and the return on
\ncash. The Group had 3.0 million in interest
\nincome in 2023 (NOK 2.9 million 2022).
\nThe shareholder loan facility secured from
\nMeteva AS in October 2022 had a facility
\nfee of 1.5% of any un-drawn amount.
\nFacility fee for 2023 is expensed with NOK
\n0.5 million in 2023 (2022: NOK 0.3 million).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nCredit risk
\nCredit risk is the risk of a counterparty\u2019s
\ndefault in a financial asset, liability or
\ncustomer contract, giving a financial loss.
\nThe Group\u2019s receivables are generally
\nlimited to receivables from public
\nauthorities by way of government grants.
\nThe credit risk generated from financial
\nassets in the Group is limited since it is
\ncash deposits. The Company only places
\nits cash in bank deposits and a limited risk
\nmoney market fund in recognized financial
\ninstitutions to limit its credit risk exposure.
\nThe Group has not suffered any loss on
\nreceivables during 2023 and the Group
\nconsiders its credit risk as low.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nLiquidity risk
\nLiquidity is monitored by Group manage-
\nment. Management considers the Group\u2019s
\nliquidity situation to be satisfactory. The
\nGroup raised total NOK 250 million in a
\nRights Issue equity funding in June 2023.
\nIn addition the Group issued Warrants to
\nsubscribers in the Rights Issue providing a
\ntotal potential funding of NOK 154 million
\nif fully exercised. The cash position of the
\nGroup at year end 2023 was NOK 156.4 mil-
\nlion, compared to NOK150.8 million at year
\nend 2022. The cash position in combination
\nwith the proceeds from exercise of War-
\nrants in April 2024 of NOK 138.9 million will
\nfund the planned activities into 2H 2025 on
\na going concern basis.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n\n\nCapital management
\nThe Board of Directors\u2019 goal is to maintain
\na strong capital base in order to preserve
\nthe confidence of investors, creditors and
\nto develop business activities.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\nChange in liabilities arising from financing activities
\n\n
\n\n\n | \nCURRENT LEASE LIABILITIES (NOTE 9) | \nNON-CURRENT LEASE LIABILITIES (NOTE 9) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1 january 2023 | \n0\u200a | \n0\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash flows | \n(193) | \n0\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| New leases | \n611 | \n0\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other | \n0 | \n0\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 31 December 2023 | \n418 | \n0\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 1 january 2022 | \n681 | \n942 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash flows | \n(454) | \n0\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| New leases | \n(1,169) | \n0\u200a | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other | \n942 | \n(942) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| 31 December 2022 | \n0\u200a | \n0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Other includes the effect of reclassification of non-current lease liabilities to current.
\nThe Group classifies interest paid as cash flow from operation activities.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag238": {
"value": "\nNOTE 20 Financial instruments and
\nrisk management objectives & policies
\nThe Group\u2019s activities are exposed to
\ncertain financial risks including foreign
\nexchange risk, credit risk and liquidity risk.
\nThe risk is however of such character that
\nthe Group has chosen not to put in place
\nany measures to mitigate the potential
\nunpredictability of the financial markets.
\nThe Group had NOK 156.4 million in cash
\nand cash equivalents at year end 2023.
\nThe main purpose of this is to finance
\nthe Group\u2019s activities and ongoing clinical
\ntrials. The Group has various assets and
\nliabilities such as receivables and trade
\npayables, which originate directly from
\nits operations. All financial assets and
\nliabilities are carried at amortized cost
\nexcept for the money market fund which
\nis at fair value. All financial assets and
\nliabilities are short-term in nature and
\ntheir carrying value approximates fair
\nvalue. The cash and cash equivalent and
\naccount payable is in financial instruments
\nmeasured at amortized cost.
\nThe Group does currently not use financial
\nderivatives.
\n\nForeign currency risk
\nThe value of non-Norwegian currency
\ndenominated revenues and costs will be
\naffected by changes in currency exchange
\nrates or exchange control regulations. The
\nGroup undertakes various transactions
\nin foreign currencies and is consequently
\nexposed to fluctuations in exchange rates.
\nThe exposure arises largely from research
\nexpenses. The Group is mainly exposed to
\nfluctuations in euro (EUR), pounds sterling
\n(GBP) and US dollar (USD).
\nThe Group has chosen not to hedge its
\noperational performance as the Group\u2019s
\ncash flow is denominated in several
\ncurrencies that change depending on where
\nclinical trials are run. The foreign currency
\nexposure is also mostly linked to trade
\npayables with short payment terms. The
\nGroup may consider changing its current
\nrisk management of foreign exchange rate
\nif it deems it necessary.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nInterest rate risk
\nThe Group holds NOK 156.4 million in
\ncash and cash equivalents at end of 2023.
\nThe Group\u2019s interest rate risk is therefore
\nin the rate of return of its cash on hand.
\nBank deposits are exposed to market
\nfluctuations in interest rates, which affects
\nthe financial income and the return on
\ncash. The Group had 3.0 million in interest
\nincome in 2023 (NOK 2.9 million 2022).
\nThe shareholder loan facility secured from
\nMeteva AS in October 2022 had a facility
\nfee of 1.5% of any un-drawn amount.
\nFacility fee for 2023 is expensed with NOK
\n0.5 million in 2023 (2022: NOK 0.3 million).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nCredit risk
\nCredit risk is the risk of a counterparty\u2019s
\ndefault in a financial asset, liability or
\ncustomer contract, giving a financial loss.
\nThe Group\u2019s receivables are generally
\nlimited to receivables from public
\nauthorities by way of government grants.
\nThe credit risk generated from financial
\nassets in the Group is limited since it is
\ncash deposits. The Company only places
\nits cash in bank deposits and a limited risk
\nmoney market fund in recognized financial
\ninstitutions to limit its credit risk exposure.
\nThe Group has not suffered any loss on
\nreceivables during 2023 and the Group
\nconsiders its credit risk as low.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nLiquidity risk
\nLiquidity is monitored by Group manage-
\nment. Management considers the Group\u2019s
\nliquidity situation to be satisfactory. The
\nGroup raised total NOK 250 million in a
\nRights Issue equity funding in June 2023.
\nIn addition the Group issued Warrants to
\nsubscribers in the Rights Issue providing a
\ntotal potential funding of NOK 154 million
\nif fully exercised. The cash position of the
\nGroup at year end 2023 was NOK 156.4 mil-
\nlion, compared to NOK150.8 million at year
\nend 2022. The cash position in combination
\nwith the proceeds from exercise of War-
\nrants in April 2024 of NOK 138.9 million will
\nfund the planned activities into 2H 2025 on
\na going concern basis.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag225": {
"value": "\nForeign currency risk
\nThe value of non-Norwegian currency
\ndenominated revenues and costs will be
\naffected by changes in currency exchange
\nrates or exchange control regulations. The
\nGroup undertakes various transactions
\nin foreign currencies and is consequently
\nexposed to fluctuations in exchange rates.
\nThe exposure arises largely from research
\nexpenses. The Group is mainly exposed to
\nfluctuations in euro (EUR), pounds sterling
\n(GBP) and US dollar (USD).
\nThe Group has chosen not to hedge its
\noperational performance as the Group\u2019s
\ncash flow is denominated in several
\ncurrencies that change depending on where
\nclinical trials are run. The foreign currency
\nexposure is also mostly linked to trade
\npayables with short payment terms. The
\nGroup may consider changing its current
\nrisk management of foreign exchange rate
\nif it deems it necessary.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nInterest rate risk
\nThe Group holds NOK 156.4 million in
\ncash and cash equivalents at end of 2023.
\nThe Group\u2019s interest rate risk is therefore
\nin the rate of return of its cash on hand.
\nBank deposits are exposed to market
\nfluctuations in interest rates, which affects
\nthe financial income and the return on
\ncash. The Group had 3.0 million in interest
\nincome in 2023 (NOK 2.9 million 2022).
\nThe shareholder loan facility secured from
\nMeteva AS in October 2022 had a facility
\nfee of 1.5% of any un-drawn amount.
\nFacility fee for 2023 is expensed with NOK
\n0.5 million in 2023 (2022: NOK 0.3 million).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag226": {
"value": "\nCredit risk
\nCredit risk is the risk of a counterparty\u2019s
\ndefault in a financial asset, liability or
\ncustomer contract, giving a financial loss.
\nThe Group\u2019s receivables are generally
\nlimited to receivables from public
\nauthorities by way of government grants.
\nThe credit risk generated from financial
\nassets in the Group is limited since it is
\ncash deposits. The Company only places
\nits cash in bank deposits and a limited risk
\nmoney market fund in recognized financial
\ninstitutions to limit its credit risk exposure.
\nThe Group has not suffered any loss on
\nreceivables during 2023 and the Group
\nconsiders its credit risk as low.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag227": {
"value": "\nLiquidity risk
\nLiquidity is monitored by Group manage-
\nment. Management considers the Group\u2019s
\nliquidity situation to be satisfactory. The
\nGroup raised total NOK 250 million in a
\nRights Issue equity funding in June 2023.
\nIn addition the Group issued Warrants to
\nsubscribers in the Rights Issue providing a
\ntotal potential funding of NOK 154 million
\nif fully exercised. The cash position of the
\nGroup at year end 2023 was NOK 156.4 mil-
\nlion, compared to NOK150.8 million at year
\nend 2022. The cash position in combination
\nwith the proceeds from exercise of War-
\nrants in April 2024 of NOK 138.9 million will
\nfund the planned activities into 2H 2025 on
\na going concern basis.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag228": {
"value": "\nCapital management
\nThe Board of Directors\u2019 goal is to maintain
\na strong capital base in order to preserve
\nthe confidence of investors, creditors and
\nto develop business activities.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag229": {
"value": "\n\nNOTE 21 Subsidiaries
\nThe Group\u2019s subsidiary at 31 December 2023 are set out below. The share capital consist solely of ordinary shares that are held directly by the
\nGroup, and the proportion of ownership interests held equals the voting rights held by the Group.
\n\n
\n\n\n| Name of entity | \nBerGenBio Limited | \nBerGenBio ApS | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Place of business | \nOxford, U.K. | \nK\u00f6ge, DK | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ownership interest held by the Group | \n100% | \n100% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Principal activities | \nClinical management sevices | \nCMC and management services | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag230": {
"value": "\nNOTE 21 Subsidiaries
\nThe Group\u2019s subsidiary at 31 December 2023 are set out below. The share capital consist solely of ordinary shares that are held directly by the
\nGroup, and the proportion of ownership interests held equals the voting rights held by the Group.
\n\n
\n\n\n| Name of entity | \nBerGenBio Limited | \nBerGenBio ApS | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Place of business | \nOxford, U.K. | \nK\u00f6ge, DK | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Ownership interest held by the Group | \n100% | \n100% | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Principal activities | \nClinical management sevices | \nCMC and management services | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag231": {
"value": "\nNOTE 22 Intercompany
\nBerGenBio ASA have entered into two intercompany management agreements with BerGenBio Limited. R&D services are delivered from
\nBerGenBio Limited to BerGenBio ASA and management services are delivered from BerGenBio ASA to BerGenBio Limited.
\n\n
\n\n\n | \nPARENT 2023 | \nPARENT 2022 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Purchase from BerGenBio Limited (included in other operation expenses) | \n50,284 | \n65,618 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Receivables BerGenBio Limited (included in other current assets) | \n4,640 | \n10,625 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag232": {
"value": "\nNOTE 23 Subsequent events
\nIn April 2024, in the last exercise period of the Warrants issued as part of the Rights Issue in June 2023, the Company received gross proceeds
\nof NOK 138.9 million from exercise of 1,106,565,434 Warrants. This represented 93.6% of the remaining Warrants.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag233": {
"value": "\nNOTE 24 Shareholder loan
\nThe Company secured a shareholder loan facility 24 October 2022 of up to NOK 100 million from Meteva AS, a major shareholder in the
\nCompany. The facility was not drawn and was terminated in May 2023 at the approval of the Rights issue, according to the facility terms. As of
\n31 December 2023 there are no shareholder loan facility.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag83": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:213800TYYFXKYF3V2A23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
}
}
}