{ "documentInfo": { "documentType": "https://xbrl.org/2021/xbrl-json", "features": { "xbrl:canonicalValues": true }, "namespaces": { "LIN": "http://linkmobility.com/2022-12-31", "ifrs-full": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full", "iso4217": "http://www.xbrl.org/2003/iso4217", "scheme": "http://standards.iso.org/iso/17442", "xbrl": "https://xbrl.org/2021", "xbrli": "http://www.xbrl.org/2003/instance" }, "taxonomy": [ "http://linkmobility.com/2022-12-31/2549006RH08XJGKC2Y14-2022-12-31.xsd" ] }, "facts": { "pp-value-1-1": { "value": "LINK Mobility Group Holding ASALINK Mobility Group Holding ASA", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-2-1": { "value": "Oslodomiciled in Norway.", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-3-1": { "value": "Market riskLINK risks related to its customers and competition, hereunder loss of contracts and opportunities, aremanaged under the headline of market risk.LINK\u2019s revenue, costs and profits are subject to the risk of changes in customer and supplier prices.As expected, simple use cases like One-Time Passwords (OTP) or Two-Factor Authentications (2FA),wholesale SMS trading and basic mobile payment services are exposed to margin pressure. LINK ishowever only exposed to simple use cases to a limited degree as the group\u2019s strategy is long termcustomer relationships through enterprise CPaaS solutions. This strategy has resulted in a very lowcustomer churn and growing recurring revenue. LINK did not experience any material margin pressures increased adoption of more advanced CPaaS solutionsbe supportive to margins in coming years.The A2P SMS market grows in the high single digits annually as adoption increases throughoutmarkets and industries. LINK is operating in a market with one-way mass communication through A2PSMS transitioning to conversational communication on multi-channel CPaaS solutions. The evolutionof SMS to RCS and the addition of new OTT channels like WhatsApp and Viber enables brands tocommunicate with their customers on their preferred format. These new channel technologies offervast value creation opportunities and the market growth for CPaaS is thus expected to be higherwhen adoption of advanced solutions reach critical mass. Currently, the CPaaS market remain smallcompared to the more penetrated A2P SMS market.The timeline to reach critical mass is uncertain and a risk for growth in the CPaaS industry. LINKhowever believes its channel-agnostic approach limits this risk as the company is versatile to adopt tochannels and solutions as they mature and gain traction in the market.", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-3-2": { "value": "Market riskLINK risks related to its customers and competition, hereunder loss of contracts and opportunities, aremanaged under the headline of market risk.LINK\u2019s revenue, costs and profits are subject to the risk of changes in customer and supplier prices.As expected, simple use cases like One-Time Passwords (OTP) or Two-Factor Authentications (2FA),wholesale SMS trading and basic mobile payment services are exposed to margin pressure. LINK ishowever only exposed to simple use cases to a limited degree as the group\u2019s strategy is long termcustomer relationships through enterprise CPaaS solutions. This strategy has resulted in a very lowcustomer churn and growing recurring revenue. LINK did not experience any material margin pressures increased adoption of more advanced CPaaS solutionsbe supportive to margins in coming years.The A2P SMS market grows in the high single digits annually as adoption increases throughoutmarkets and industries. LINK is operating in a market with one-way mass communication through A2PSMS transitioning to conversational communication on multi-channel CPaaS solutions. The evolutionof SMS to RCS and the addition of new OTT channels like WhatsApp and Viber enables brands tocommunicate with their customers on their preferred format. These new channel technologies offervast value creation opportunities and the market growth for CPaaS is thus expected to be higherwhen adoption of advanced solutions reach critical mass. Currently, the CPaaS market remain smallcompared to the more penetrated A2P SMS market.The timeline to reach critical mass is uncertain and a risk for growth in the CPaaS industry. LINKhowever believes its channel-agnostic approach limits this risk as the company is versatile to adopt tochannels and solutions as they mature and gain traction in the market.Consolidated statement of cash flowsfor the period ended 31 December(Amounts in NOK 1000)Note 2022 2021Cash flows from operating activitiesLoss before income tax -155,429 -47,670Adjustments for:Taxes paid -58,213 -57,224Finance income (expense) 10 37,109 14,483Depreciation and amortization 7, 13, 14 595,952 337,706Share based payment expense 47,833 134,505Net gain from disposals 32 -88Change in trade and other receivables -290,208 -115,968Change in trade and other payables 219,084 93,529Change in other provisions 24,585 -3,328Net cash flows from operating activities 420,745 355,944Cash flows from investing activitiesPayment for equipment and fixtures 14 -8,084 -2,506Payment for intangible assets 13 -172,217 -137,453Payment for acquisition of subsidiary, net of cash acquired 5 -61,477 -1,869,208Disposal of subsidiary - 62Purchase price adjustment acquisition of subsidiary 10 - -Net cash flows from investing activities -241,778 -2,009,105Cash flows from financing activitiesProceeds on issue of shares 6,289 60,807Repayment of equity - -Other financial items 19 - -Proceeds from borrowings 19 - 1,670,021Repayment of borrowings 19 -81,429 -40,898Interest paid -141,967 -110,076Principal elements of lease payments -15,931 -11,379Net cash flows from financing activities -233,037 1,568,476Effect of foreign exchange rate changes 37,304 -23,840Net change in bank deposits, cash and equivalents -16,767 -108,525Cash and equivalents at beginning of period 843,618 952,144Cash and equivalents at end of the period 826,851 843,618The accompanying notes are an integral part of these financial statements.Notes to the financial statements for the period ended31 December 20221 General information2 Adoption of new and revised International Financial Reporting Standards (IFRS)3 Summary of significant accounting policies4 Critical accounting judgments and key sources of estimation variances5 Business combinations6 Segment reporting7 Leases8 Payroll and related expenses9 Other operating expenses10 Net finance and income expenses11 Earnings per share12 Transactions with related parties13 Intangible assets14 Equipment and fixtures15 Trade and other receivables16 Cash and cash equivalents17 Share capital and shareholder information18 Classes and categories of financial instruments19 Interest-bearing liabilities20 Financial instruments, risk management objectives, and policies21 Trade and other payables22 Income tax23 Contingencies and legal claims24 Events after the reporting dateName of entity Date ofPlace of business / country of Ownershipacquisitionregistrationinterest10/9/2018 Oslo, Norway 100 %LINK Mobility Group AS10/9/2018 Oslo, Norway 100 %LINK Mobility AS5/27/2021 Oslo, Norway 100 %LINK Mobility USA AS7/1/2021 Oslo, Norway 100 %Tismi AS111/16/2020 Vienna, Austria 100 %BK Invest Alpha GmbH111/16/2020 Graz, Austria 100 %LINK Mobility Austria GmbH10/9/2018 Wels, Austria 100 %Simple SMS GmbH7/29/2019 Sofia, Bulgaria 100 %Allterpay EOOD37/29/2019 Sofia, Bulgaria 100 %LINK Mobility Bulgaria EAD3/11/2020 Copenhagen, Denmark 100 %LINK Mobility Holding Aps10/9/2018 Copenhagen, Denmark 100 %LINK Mobility A/S10/9/2018 Copenhagen, Denmark 100 %Tismi A/S46/7/2021 Vejen, Denmark 100 %MarketingPlatform Aps10/9/2018 Tampere, Finland 100 %LINK Mobility Oy10/9/2018 Tampere, Finland 100 %Labyrintti International Oy10/9/2018 Paris, France 100 %LINK Mobility SAS\u00b21/9/2019 Boulogne- Billancourt, France 100 %Netsize S.A.10/9/2018 Hamburg, Germany 100 %LINK Mobility GmbH10/9/2018 Hamburg, Germany 100 %GfMB Gesellschaft f\u00fcr Mobiles Bezahlen12/18/2018 Budapest, Hungary 100 %LINK Mobility Hungary Kft.10/9/2018 Milan, Italy 100 %LINK Mobility Italia Srl5/31/2021 Arezzo, Italy 100 %AMM S.p.A.Name of entity Date ofPlace of business / country of Ownershipacquisitionregistrationinterest12/15/2021 Lecco, Italy 100 %Matelab Srl3/10/2021 Bunnik, Netherlands 100 %Tismi B.V.3/10/2021 Bunnik, Netherlands 100 %Tismi Mobile B.V.10/9/2018 Gliwice, Poland 100 %LINK Mobility Sp.z.o.o6/7/2021 Kumanovo, Republic of North 100 %Razvoen Centar na eMailPlatfor MacedoniaDOOEL7/29/2019 Skopje, Republic of North 100 %Tera Communications DOOELMacedonia10/2/2017 Bucharest, Romania 100 %LINK Mobility SRL Teracomm RO SRL 7/29/2019 Bucharest, Romania 100 %LINK Mobility Spain S.L.U. 10/9/2018 Madrid, Spain 100 %Altiria TIC Sociedad Limitada 12/14/2021 Madrid, Spain 100 %LINK Mobility AB5 10/9/2018 Stockholm, Sweden 100 %Horisen Messaging AG 10/9/2018 Rorschach, Switzerland 100 %LINK Mobility UK Limited 12/14/2018 Edinburgh, Scotland 100 %Netsize UK Ltd. 1/9/2019 London, United Kingdom 100 %Message Broadcast LLC 6/24/2021 Newport Beach, USA 100 %Collectively referred to as the WebSMS group or WebSMS. Sms.at Mobile Internet Services GmbH hasbecome LINK Mobility Austria GmbH.The French entities Multiwizz SAS and Inwave SAS are merged with LINK Mobility SAS in 2022.3The Bulgarian entities TeraVoice EAD and LINK Mobility EAD were merged in Tera Communications EADin January 2022.In February 2022, Tera Communications EAD was renamed LINK Mobility Bulgaria EAD.LINK Mobility Development Hub EOOD was merged in LINK Mobility Bulgaria EAD in July 2022.LINK Mobile A/S (Denmark) was renamed Tismi A/S in 2022.Netsize IPX AB is merged with LINK Mobility AB in 2022.LINK Mobility SIA (Latvia/Estonia) is liquidated in 2022.Note 2 Adoption of new and revised International Financial ReportingStandards (IFRS)A number of amended IFRS standards issued by the International Accounting Standards Board (IASB)and IFRS interpretations issued by the IFRS Interpretations Committee (IFRS IC) are effective foraccounting periods commencing on or after 01 January 2022. The requirements arising from revisedIFRSs or IFRIC interpretations are embedded in the recognition, measurement and disclosures relevantto the consolidated financial statements of the Group from the date of establishment. The accountingpolicies adopted are described in Note 3 Summary of significant accounting policies.Standards and interpretations affecting amounts reported in the current periodThe accounting policies adopted, and methods of computation followed are consistent with those ofthe previous financial year, except for items disclosed below. The adoption of the following standardsand interpretations has not had any material impact on the disclosures or on the amounts reported inthese financial statements:Amendment to IFRS 16 to clarify how a seller-lessee subsequently measures sale and leasebacktransactionsAmendments to IAS 8 regarding the definition of accounting estimatesAmendments to IAS 12 regarding defferred tax on leases and decommissioning obligationsAs at the date of authorisation of these financial statements, Standards and Interpretations had beenissued by the IASB but were not effective for the financial year ended 31 December 2022. At the dateof these financial statements, it is not foreseable that these changes will not have a material impact onthe financial reporting for the Group.New or amended standards that have effective date on 01 January 2024 or later have not beenassessed if these will have any impact on LINK Mobility Groups financial statements in the period ofinitial application. Management will continue to follow the development of changes to Standards andInterpretations issued by the IASB throughout 2023.These financial statements were approved for issue by the Board of Directors on date 27 April 2023.Note 3 Summary of significant accounting policies3.1 General informationMinor rounding differences may be present, and the total may deviate from the total of the individual amounts. This is due to the rounding of whole figures to thousands for presentation purposes.(\"the Company\") is aincorporated andThe address of the registered office isLINK Mobility Group Holding ASA is the parent company of the LINK Mobility Group AS.LINK Mobility Group Holding ASA and its subsidiaries arregarded as \u201cthe Group\u201d.Business combinationsBusiness combinations are accounted for using the acquisition method. The consideration transferredand all the identifiable assets and liabilities of acquired entities are, with limited exceptions measured atfair values at the date of acquisition. Acquisition-related costs are recognised in the income statementas incurred.Goodwill arising from an acquisition is recognised as an asset measured as the excess of the sum ofthe consideration transferred, the fair value of any previous held equity interest and the amount of anynon-controlling interest in the investee over the net amounts of the identifiable assets acquired andthe liabilities assumed. If, after reassessment, the Group\u2019s interest in the net fair value of the investee\u2019sidentifiable assets, liabilities and contingent liabilities exceeds the total consideration of the businesscombination, the excess is immediately recognised in the income statement. Goodwill is allocatedto each of the Group\u2019s cash-generating units (or groups of cash generating units) that is expected tobenefit from the synergies of the combination. A cash-generating unit is the smallest identifiable groupThe presentation currency of the financial statement is Norwegian kroner (NOK). Amounts are rounded to nearest thousand, unless otherwise stated. 3.3 Principles of consolidationThe consolidated financial statements incorporate the financial statements of the Company and its subsidiaries, which are entities controlled by the Company. Control is achieved when the Group has power over the investee, is exposed, or has rights to, variable returns from its involvement with the investee, and has the ability to use its power to affect its returns through its power over the investee. The Group reassesses whether it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control noted above. The financial statements of the subsidiaries are prepared for the same reporting periods as the parent company and consistent accounting policies are applied. The results of subsidiaries acquired or disposed of during the year are included in the income statement from the date when control is obtained and until control ceases, respectively. Intercompany transactions, balances, revenues, expenses and unrealised Group internal gains or losses are eliminated on consolidation.The presentation currency of the financial statement is Norwegian kroner (NOK). Amounts are rounded to nearest thousand, unless otherwise stated. The preparation of financial statements in conformity with IFRSs requires the use of certain critical accounting estimates. It also requires management to exercise its judgments in applying the Group's accounting policies. Areas involving a high degree of judgment or complexity, and areas in which assumptions and estimates are significant to the financial statements are disclosed in Note 4 Critical accounting judgements and key sources of estimation variances.3.2 Basis for preparationof assets that generate cash inflows that are largely independent of the cash inflows from other assetsor group of assets. If the recoverable amount of the cash-generating unit is less than its carryingamount, the impairment loss is allocated first to reduce the carrying amount of each asset in the unit.Any impairment loss for goodwill is recognised directly in profit or loss. An impairment loss recognisedfor goodwill is not reversed in subsequent periods.When the consideration transferred by the Company in a business combination includes contingentconsideration arrangements, the contingent consideration is measured at its acquisition date fairvalue and included as part of the consideration transferred in a business combination. Changes infair value of the contingent consideration that qualify as measurement period adjustments areadjusted retrospectively, with corresponding adjustments recognised in goodwill. Measurementperiod adjustments arise from additional information obtained during the \u2018measurement period\u2019(which cannot exceed one year from the acquisition date) about facts and circumstances that existedat the acquisition date. The subsequent accounting for changes in the fair value of the contingentconsideration that do not qualify as measurement period adjustments depends on how the contingentconsideration is classified. Contingent consideration that is classified as equity is not remeasured3.5 Current/non-current classificationAn asset is classified as current when it is expected to be realised, or is intended for sale or consumption, in the Group\u2019s normal operating cycle, it is expected/due to be realised or settled within next twelve month after the reporting date. Other assets are classified as non-current. A liability is classified as current when it is expected to be settled in the Group\u2019s normal operating cycle, the liability is due to be settled within twelve months after the reporting period or if the Group does not have an unconditional right to defer settlement of the liability for at least twelve months after the reporting period. All other liabilities are classified as non-current.Foreign currency translationThe consolidated financial statements are presented in NOK, which is the Group\u2019s functional currency.In preparing the financial statements of the individual companies, transactions in currencies other thanthe entity\u2019s functional currency are recognised at the rate of exchange on the date of the transaction.At each reporting date, monetary assets and liabilities that are denominated in foreign currencies areretranslated at the balance sheet date. Non-monetary items carried at fair value in foreign currenciesare translated using the exchange rate at the date when the fair value was measured. Non-monetaryitems that are measured in terms of historical cost in a foreign currency are not retranslated after thetransaction date.Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents arepresented in the income statement as financial items. All other foreign exchange gains and losses arepresented on a net basis in the income statement as other operating expenses. Exchange differencesare recognised in the income statement in the period in which they arise.For the purposes of presenting consolidated financial statements, the assets and liabilities of theGroup\u2019s foreign operations are translated to NOK at exchange rates on the reporting date. Income andexpense items are translated to NOK at the average exchange rates for the period, unless exchange ratesfluctuate significantly during that period, in which case the exchange rates at the date of transactionsare used. Exchange differences arising, if any, are recognised in other comprehensive income andaccumulated in a separate component of equity.Goodwill and fair value adjustments arising from the acquisition of a foreign entity are considered asassets and liabilities of the foreign entity and translated at the closing rate. These exchange differencesare recognised in other comprehensive income.On the disposal of a foreign operation (i.e. a disposal of the Group\u2019s entire interest in a foreignoperation), or a disposal involving loss of control over a subsidiary that includes a foreign operation,all of the exchange differences accumulated in a separate component of equity in respect of thatoperation attributable to the owners of the foreign operation are reclassified to the income statement.In addition, in relation to a partial disposal of a subsidiary that includes a foreign operation that doesnot result in the Group losing control over the subsidiary, the proportionate share of accumulatedexchange differences is re-attributed to non-controlling interests and are not recognised in profit or loss.Intangible assetsGoodwill and intangible assets acquired in a business combination are recognised initially as set out in 3.4Business Combinations above.Amortisation of intangible assets are based on the following estimated useful lives:Goodwill IndefiniteTradename 25 yearsCustomer relations/contracts 7-10 yearsTechnology 3-10 yearsGoodwill is not amortised but is reviewed for impairment at least annually, or more frequently when there isan indication that the cash-generating unit to which goodwill has been allocated, may be impaired. Goodwillis allocated to each of the Group\u2019s cash-generating units (or groups of cash-generating units) expected tobenefit from the synergies of the combination. If the recoverable amount of the cash-generating unit is lessthan the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amountof any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of thecarrying amount of each asset in the unit. An impairment loss recognised for goodwill is not reversed in asubsequent period. On disposal of a cash generating unit, the attributable amount of goodwill is included inthe determination of the gain or loss on disposal in the income statement.Intangible assets acquired in a business combination and recognised separately from goodwill, such asTradename and Customer relations are recognised initially at their fair value at the acquisition date (whichis regarded as their cost).Subsequent to initial recognition, intangible assets acquired in a business combination are reported atcost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on astraight-line basis over their estimated useful lives. The estimated useful life and amortisation method arereviewed at the end of each reporting period, with the effect of any changes in estimate being accountedfor on a prospective basis. Intangible assets with indefinite useful lives are carried at cost less accumulatedimpairment losses.Separately acquired intangible assetsIntangible assets with finite useful lives such as Technology, that are acquired separately are carried atcost less accumulated amortisation and accumulated impairment losses. Subsequent to initial recognition,separately acquired intangible assets are reported at cost less accumulated amortisation and accumulatedimpairment losses, on the same basis as intangible assets that are acquired in a business combination.Internally generated intangible assets \u2013 TechnologyExpenditure on research and development activities is recognised as an expense in the period in whichit is incurred. An internally generated intangible asset arising from development of the Group\u2019s technicalplatforms and products is recognised if, and only if, all the following conditions have been demonstrated:and to use or sell the intangible asset; anddevelopment.The amount initially recognised for internally generated intangible assets is the sum of the expenditureincurred from the date when the intangible asset first meets the recognition criteria listed above. Whereno internally generated intangible asset can be recognised, development expenditures are expensedas incurred.Subsequent to initial recognition, internally-generated intangible assets are reported at cost lessaccumulated amortisation and accumulated impairment losses, on the same basis as intangible assetsthat are acquired in a business combination.Equipment and fixturesEquipment and fixtures are initially recognised at cost, which includes the purchase price (includingduties and non-refundable purchase taxes) and any directly attributable costs of bringing the asset tothe location and condition necessary for it to be able to operate in the intended manner. Equipmentand fixtures are subsequently recognised at cost less accumulated depreciation and accumulatedimpairment losses, if any. Depreciation is recognised using the straight-line method to reduce the costof assets less their residual values over their useful lives. Depreciation commences when the assetsare ready for their intended use.Estimated useful life, depreciation method and residual values are reviewed at least annually. Thestraight-line depreciation method is used as this best reflects the consumption of the assets, whichoften is the passage of time. Residual value is estimated to be zero for all assets.Repair and maintenance are expensed as incurred. If new parts are capitalised, replaced parts arederecognised and any remaining net carrying amount is recognised in operating profit (loss) as losson disposal.An item of property, plant and equipment is derecognised upon disposal or when no future economicbenefits are expected to arise from the continued use of the asset. The gain or loss arising on thedisposal or retirement of an item of equipment and fixtures is determined as the difference betweenthe sales proceeds and the carrying amount of the asset and is presented as other income or otherexpenses in the income statement.Impairment of non-financial assetsAt each reporting date, the Group reviews if there are any indicators that the carrying amounts of itstangible and intangible assets may be impaired. If any such indication exists, the recoverable amountof the asset is estimated to determine the extent of the impairment loss (if any). Where the asset doesnot generate cash flows that are independent from other assets, the Group estimates the recoverableamount of the cash-generating unit to which the asset belongs. When a reasonable and consistentbasis of allocation can be identified, corporate assets are also allocated to individual cash-generatingunits, or otherwise they are allocated to the smallest group of cash-generating units for which areasonable and consistent allocation basis can be identified.Goodwill and intangible assets with an indefinite useful life are tested for impairment at least annuallyand whenever there is an indication that the asset may be impaired.Recoverable amount is the higher of fair value less costs of disposal and value in use. In assessing valuein use, the estimated future cash flows are discounted to their present value using a pre-tax discountrate that reflects current market assessments of the time value of money and the risks specific to theasset for which the estimates of future cash flows have not been adjusted.If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carryingamount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverableamount. An impairment loss is recognised immediately in the income statement.Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generatingunit) is increased to the revised estimate of its recoverable amount, but so that the increased carryingamount does not exceed the carrying amount that would have been determined had no impairment lossbeen recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment lossis recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount,in which case the reversal of the impairment loss is treated as a revaluation increase. Any impairmentloss recognised for goodwill is not reversed in a subsequent period.LeasesAt the inception of a contract, the company assesses whether the contract is, or contains, a lease.A contract is, or contains, a lease if the contract conveys the right to control the use of an identifiedasset for a period of time in exchange for consideration. The lease liability is recognized at thecommencement date and measured at the present value of the remaining lease payments, discountedusing the company\u2019s incremental borrowing rate at the commencement date. The lessee's incrementalborrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, andwith similar security, the funds necessary to obtain an asset of a similar value of the right-of-use assetin a similar economic environment.The Group has chosen to measure the Right-of-Use asset (RoU assets) at an amount equal to the leaseliability for all leases by using the lessee's incremental borrowing rate; the rate may differ from countryto country. RoU assets are depreciated over the lease term as this is ordinarily shorter than the usefullife of the assets. The lease term represents the non-cancellable period of the lease, together withperiods covered by an option either to extend or to terminate the lease when the company is reasonablycertain to exercise this option. The Group applies the exemption for short term leases (12 months orless) and low value leases. As such, related lease payments are not recognized in the balance sheetbut expensed or capitalized in line with the accounting treatment for other non-lease expenses. Theinclusion of non-lease components may vary across different lease categories.Government grantsThe Group receives Government grant as part of the \"Skattefunn\" arrangement in Norway, which isan arrangement to stimulate research and development in Norway. The government grant is initiallyrecognised as a deduction to the carrying amount of the relevant asset. The amount is subsequentlyrecognised to the income statement on a straight-line basis over the estimated useful life of the relatedasset.Financial InstrumentsFinancial assets and financial liabilities are initially measured at fair value. Transaction costs that aredirectly attributable to the acquisition or issue of financial assets and financial liabilities (other thanfinancial assets and financial liabilities at fair value through profit or loss) are added to or deductedfrom the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition.The Group has classified the financial instruments into the following categories of financial assets andliabilities: Financial assets and liabilities at fair value through profit and loss (FVTPL), financial assetsat amortised cost (FAAC), financial assets at fair value through other comprehensive income (FVTOCI)and Financial liability at cost (FLAC). Currently the Group does not have any assets in the classificationof FVTOCI.The categorisation of financial instruments (financial assets and liabilities) for measurement purposesis based on the nature and purpose of the financial instrument and is determined on initial recognition.The Group presents financial assets and liabilities in the following classes: trade and other receivables(FAAC), cash and cash equivalents, trade and other payables (FLAC), and borrowings (FLAC).Trade receivables and other current and non-current financial assetsThe financial assets held by the Group, primarily trade and other receivables, are held within a businessmodel whose objective is to hold financial assets in order to collect contractual cash flows and arethus measured subsequently at amortised cost less loss allowances. The impairment model in IFRS9 Financial Instruments requires the recognition of impairment provisions based on expected creditlosses (ECL). The Group recognises an allowance for expected credit losses on trade receivables. Theamount of expected credit losses is updated at each reporting date to reflect changes in credit risksince initial recognition. The impairment is calculated by taking into account the historic evidence ofthe level of credit losses experienced and the ageing profile of the trade receivables. Individual tradereceivables are impaired when management assesses them not to be wholly or partially collectible.Cash and cash equivalentsCash and cash equivalents include cash, bank deposits and commercial papers with original maturitiesof three months or less.Financial liabilitiesTrade and other payables include trade payables and other current and non-current, non-interesfinancial liabilities. Borrowings (non-current and current) include bank loans and overdrafts.These liabilities are initially recognised in the statement of financial position at fair value (net of anytransaction costs), and subsequently measured at amortised cost using the effective interest ratemethod.The effective interest method calculates the amortised cost of a financial liability and the allocation ofinterest expense over the relevant period. The effective interest rate is the rate that discounts estimatedfuture cash payments, including all fees and points paid or received that form an integral part of theeffective interest rate, transaction costs and other premiums or discounts, through the expected lifeof the financial liability, or (where appropriate) a shorter period, to the amortised cost of a financialliability.The Group derecognises financial liabilities when, and only when, the Group\u2019s obligations aredischarged, cancelled, or have expired. The difference between the carrying amount of the financialliability derecognised, and the consideration paid and payable is recognised in profit or loss.Cash flowThe Group presents the statement of cash flows using the indirect method. Cash inflows and outflowsare shown separately for investing and financing activities, while operating activities include both cashand non-cash line items. Interest received and paid, and dividends received, are reported as a part ofoperating activities. Dividends distributed are included as a part of financing activities. Value AddedTax and other similar taxes are regarded as collection of tax on behalf of authorities.Employee benefitsThe Group operates a defined contribution plan (DCP) for post-retirement benefits. A definedcontribution plan is a pension plan under which the Group pays fixed contributions to a separate entity(insurance company). The Group has no legal or constructive obligations to pay further contributionsto the pension plan for benefits relating to employee service in the current and prior periods. Paymentsto defined contribution retirement benefit plans are recognised as an expense when employees haverendered service entitling them to the contributions. Prepaid contributions are recognised as an assetto the extent that a cash refund or a reduction in the future payments is available.Deferred tax assets and liabilities are recognised, using the balance sheet method, for temporarydifferences between the carrying amount of assets and liabilities for financial reporting purposes andthe amount used for taxation purposes. Deferred tax assets are recognised for the carry forward ofunused tax losses and unused tax credits. Deferred tax is not recognised for temporary differencesarising on initial recognition of assets or liabilities in a transaction that is not a business combinationand that affects neither accounting nor taxable profits, nor for differences relating to investmentsin subsidiaries to the extent that it is probable that they will not reverse in the foreseeable future.In addition, deferred tax is not recognised for taxable temporary differences arising on the initialrecognition of goodwill.Deferred tax is measured at the tax rates that are expected to be applied to the temporary differenceswhen they reverse, based on the laws that have been enacted or substantively enacted at the reportingdate. Deferred tax assets and liabilities are not discounted. A deferred tax asset is recognised only tothe extent that it is probable that the future taxable profits will be available against which the temporarydifferences, tax losses carried forward and unused tax credits can be utilised. Deferred tax assetsare reviewed at each reporting date and are reduced to the extent that it is no longer probable thatsufficient taxable profits will be available to allow all or part of the asset to be realised. TaxationIncome tax expense represents the sum of the current and deferred income tax. The income taxexpense is recognised in the income statement unless the tax effect relates to items recognised inother comprehensive income or directly in equity, in which case the tax effect is recognised in othercomprehensive income or in equity, respectively.Current tax is the expected tax expense on the taxable income for the year, using tax rates and lawswhich have been enacted or substantively enacted at the balance sheet date.Tax positions are regularly reviewed to identify situations where it is not probable that the relevant taxauthorities will accept the treatment used in the tax filings. Uncertain tax positions are consideredindependently or as a group, depending on which approach better predicts re resolution of uncertainty.If the Group concludes that it is not probable that the taxation authority will accept an uncertain taxtreatment, the effect of uncertainty is reflected when determining tax treatment. This is done by usingeither the most likely amount or the expected value, depending on which method better predicts theoutcome of the uncertainty. Uncertain tax treatment can affect both current tax and deferred tax.Current tax assets and current tax liabilities are offset when the legal right to offset exists and theGroup intends to either settle the tax assets and the tax liability net or recover the asset and settle theliability simultaneously. Deferred tax assets and deferred tax liabilities are generally offset if there is alegally enforceable right to offset current tax assets and current tax liabilities.Current tax payable is based on taxable profit for the year. Taxable profit differs from profit before taxbecause it excludes items of income or expense that are taxable or deductible in other years and itfurther excludes items that are never taxable or deductible. The Group\u2019s current tax liability is calculatedusing tax rates that have been enacted or substantively enacted by the end of the reporting period.A provision is recognised for those matters for which the tax determination is uncertain, but it isconsidered probable that there will be a future outflow of funds to a tax authority. The provisions aremeasured at the best estimate of the amount expected to become payable.Deferred tax is recognized based on temporary differences between the carrying amounts of assetsand liabilities in the consolidated financial statements and the corresponding tax bases used in thecomputation of taxable profit and is accounted for using the liability method. Deferred tax liabilitiesare generally recognised for all taxable temporary differences and deferred tax assets arising fromdeductible temporary differences are recognized to the extent that it is probable that taxable profitswill be available against which deductible temporary differences can be utilized. The carrying amountof deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longerprobable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the periodin which the liability is settled or the asset realized, based on tax rates that have been enacted orsubstantively enacted by the end of the reporting period.Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off currenttax assets against current tax liabilities and when they relate to income taxes levied by the sametaxation authority and the Group intends to settle its current tax assets and liabilities on a net basis.Current and deferred tax are recognised in profit or loss, except when they relate to items that arerecognised in other comprehensive income or directly in equity, in which case, the current and deferredtax are also recognised in other comprehensive income or directly in equity respectively. Where currenttax or deferred tax arises from the initial accounting for a business combination, the tax effect isincluded in the accounting for the business combination.Note 4 Critical accounting judgements and key sourcesof estimation variancesIn the application of the Group\u2019s accounting policies, as described in note 3 (summary of significantaccounting policies), management is required to make judgements, estimates and assumptions thataffect the reported amounts of assets and liabilities, income and expenses. Estimates and judgementsare evaluated on an ongoing basis and are based on historical experience and other factors, includingexpectations of future events that are considered to be relevant. Future events may cause theseestimates to change and actual results may differ from these estimates.Business combinationsThe Group has finalised an acquisition in FY2022; refer to note 5 (business combinations) for further details. In order to account for the business combinations and determine the fair value of the underlying assets and liabilities in accordance with IFRS 3, management has used significant judgement. In order to calculate the fair value of the intangible assets in the acquired companies, the expected future cash flows have been reconciled to the purchase price of the acquired companies. The reconciliation is performed via a Business Enterprise Valuation (BEV). Intangible assets have been valued using the Multi Excess Earnings Method (\u201cMEEM\u201d) and Relief From Royalty Method (\u201cRFR\u201d). The methods are considered to be appropriate for the type of assets being valued (MEEM for customer relationships and RFR for technology and trade name). The excess of the consideration over the fair value of the net identifiable assets acquired is recognised as goodwill.Significant input used in the estimation of fair values utilising the above methods are as follows: \u2022 The remaining estimated useful life of technology is between 3 and 10 years \u2022 The remaining estimated useful life of technology is 10 years \u2022 Revenue growth and EBITDA (earnings before interest, tax, depreciation and amortisation) margins are based on estimates of growth and margins in the respective companiesThe carrying amounts of non-current tangible and intangible assets are assessed by means of impairment tests whenever there is an indication of impairment. Any impairment of goodwill is assessed at least annually. The recoverable amounts of cash-generating units have been determined based on value-in-use calculations. These calculations require management to estimate the future cash flows expected to arise from the cash-generating unit and a suitable discount rate in order to calculate present value. As of 31 December 2022, the amount of goodwill tested for impairment amounted to KNOK 5 788 277 (FY2021 - KNOK 5 614 510). In the current year, an impairment loss of NOK 180 million was recognised in the Spanish CGU in the Western Europe region (FY2021 - nil). Please refer to notes 3 (summary of significant accounting policies) and 13 (intangible assets) for further details related to the impairment testing methodology and results.Note 5 Business combinationsAcquisitions during the period2022 Main business activity Date of business Proportion of voting Acquiring entitycombinationequity acquiredCustomer Base Provider of mobile 16 November 2022 100% Message Broadcast LLCmessaging services and mobile solutionsAcquisition of US Customer BaseOn 16 November 2022, LINK Mobility Group AS acquired the complete US customer base from a largerundisclosed company. Upon completion of this transaction, the customer base was merged with MessageBroadcast LLC; the company is headquartered in Newport Beach, California, USA.The purchase price is cash upon closing.Revenue and net profit, in the period from the date of acquisition until 31 December 2022:(Amounts in NOK 1 000)Revenue 7,886EBITDA 1,405Net profit 1,405Deferred tax assetsManagement judgment is required in determining provisions for income taxes, deferred tax assets and liabilities and the extent to which deferred tax assets can be recognized. The Group is also subject to income taxes in various jurisdictions. Judgment is required in determining the Group\u2019s provision for income taxes. There may be transactions and calculations for which the ultimate tax determination is uncertain during the ordinary course of business. Where the final tax outcome of these matters is different from the amounts that were initially recorded, such differences will impact the income tax and deferred tax liability and expense in the period in which such determination is made.Purchase price of subsidiaries \u2013 earn-outPeriodically, the Group acquires subsidiaries where the preliminary purchase price is based on an assumption that the acquired company will achieve a target EBITDA for the current financial year. The final purchase price is subject to an upwards or downwards earn-out adjustment based on the company\u2019s actual achieved EBITDA. The earn-out adjustment is accounted for in the income statement as finance income or expense.Estimated revenue and net profit, as if the acquisition had occurred 01 January 2022(Amounts in NOK 1 000)Revenue 86,889EBITDA 15,258Net profit 15,258Consideration transferred(Amounts in NOK 1 000)Cash 61,477Total consideration 61,477Identifiable assets and liabilities recognised on the date of the business combinationAssets assumed in connection with the business combinations have been recognised at theestimated fair value on the date of the business combination. Management has identified technologyand customer relations as major assets.Note that the estimates are provisional and may be subject to change during the measurementperiod, which is one year from the date of the acquisition.(Amounts in NOK 1 000)Customer relationships 37,608Trademark -Technology -Deferred tax asset -Equipment and fixtures -Other non-current assets -Trade and other receivables 14,015Cash and cash equivalents 520Long-term borrowings* -Deferred tax liability (7,898)Other long-term liabilities -Trade and other payables (9,175)Income tax payable -Fair value of identifiable net assets acquired 35,070* External debt held by the target company is settled subsequent to acquisition.Due to timing of any given acquisition, this may not be reflected at the financial reporting date.Goodwill(Amounts in NOK 1 000)Consideration transferred 61,477Fair value of identifiable net assets acquired 35,070Goodwill 26,408Goodwill originating from the business combination is primarily related to anticipated synergies fromongoing operations and the benefit of integrating the entire business into the group. No impairmenthas been recognised subsequent to the business combination.Goodwill that has arisen as part of the business acquisition is not tax deductible.Acquisition related expenses(Amounts in NOK 1 000)Incurred 2022 5,487Total 5,487Identifiable assets and liabilities recognised on the date of the business combinationAssets assumed in connection with the business combinations have been recognised at theestimated fair value on the date of the business combination. Management has identified technologyand customer relations as major assets.Note that the estimates are provisional and may be subject to change during the measurementperiod, which is one year from the date of the acquisition.Note 6 Segment reporting(Amounts in NOK 1000)The Group reports revenue, gross margin (revenue less direct costs) and adjusted EBITDA in functionaloperating segments to the Board of Directors (the Group\u2019s chief operating decision makers). While LINKuses all four measures to analyze performance, the Group\u2019s strategy of profitable growth means thatadjusted EBITDA is the prevailing measure of performance (refer to alternate performance measures).An examination of operating units based on market maturity and product development as well asgeography identifies five natural reporting segments. These are Northern Europe, Western Europe,Central Europe, Northern America and Global Messaging; these represent market clusters. Generally,regions are segregated into similar geographic locations as these follow similar market trends. GlobalMessaging includes all regions with aggregator traffic; the other four have enterprise traffic.The regions are:Northern EuropeNorthern Europe is comprised of Norway, Sweden, Denmark, Finland.Central EuropeCentral Europe is comprised of Bulgaria, Romania, North Macedonia, Poland, Hungary, Germany,Austria, and the Netherlands.Western EuropeWestern Europe is comprised of Spain, France, the United Kingdom, and Italy.North AmericaNorth America is comprised of the US market and currently includes Message Broadcast LLC.Global MessagingGlobal messaging is comprised of non-enterprise traffic and is representative of either stand-alonebusiness or as a component of revenues in countries included above. If a business is comprisedof both enterprise and wholesale/aggregator transactions, the latter is segregated here. The Swissoperation Horisen Messaging is included here.Wholesale/aggregator business is defined as an operating unit within LINK\u2019s industry, and that useLINK connections in markets where they do not have such connections themselves. This businesscan generally be referred to, at least partly, as a direct competitor that use LINK connections. Smallerlocal aggregators cannot be expected to be covered efficiently by Global Messaging and as such theyare still subject to local handling (not a focus area though because they are generally low margin andswitch easily).Revenue per segment 2022 2021Northern Europe 1,364,335 1,333,080Central Europe 1,183,616 1,075,264Western Europe 1,423,472 1,251,425North America 276,309 119,502Global Messaging 942,317 630,866Total 5,190,049 4,410,136Gross profit per segment 2022 2021Northern Europe 375,816 381,904Central Europe 361,792 360,094Western Europe 317,179 285,686North America 246,594 108,937Global Messaging 83,487 63,808Total 1,384,869 1,200,429Adjusted EBITDA per segment 2022 2021Northern Europe 226,653 241,137Central Europe 232,052 241,614Western Europe 153,469 139,421North America 139,703 65,692Global Messaging 47,998 33,601Group Costs -174,653 -164,806Total 625,221 556,660Reconciliation of adjusted EBITDA to Group profitloss) before income tax 2022 2021Adjusted EBITDA 625,221 556,659Non-recurring items* -147,589 -252,142Depreciation and amortization -595,952 -337,706Operating profit -118,320 -33,189Finance income (expense) -37,109 -14,481Total -155,429 -47,670*Non-recurring itemsNon-recurring items is comprised of amounts that relate entirely to the company. Costs related to mergers andacquisitions, personnel cost deemed to be non-recurring (or one-off), restructuring expenses, advisors, andlicenses are included in this reconciliation line item (this list is not exhaustive).Disaggregation of revenueThe Group\u2019s operations are conducted through its subsidiaries in the countries listed below. The Group derives its revenue from contracts with customers for the transfer of services as described in the table provided in note 3 to the financial statements.Revenue per business line 2022 2021Mobile messaging transactions 4,795,130 4,103,926 Payment services 25,054 30,676 Licenses 286,838 212,634 Consulting services 83,027 62,900 Group 5,190,049 4,410,136 Revenue per geographical regionAustria 210,443 257,916 Bulgaria 112,151 94,428 Denmark 172,014 143,343 Finland 100,597 93,711 France 846,996 722,171 Germany 486,481 466,128 Hungary 17,213 17,897 Italy 415,764 296,184 Latvia 40 6,849 The Netherlands 146,892 60,064 North Macedonia 1,878 1,530 Norway 753,586 761,781 Poland 241,811 236,598 Romania 4,023 2,507 Spain 116,977 92,004 Sweden 352,422 439,741 Switzerland 869,706 551,450 United Kingdom 64,747 46,334 United States of America 276,309 119,502 Total 5,190,049 4,410,136 Note 7 Leases(Amounts in NOK 1000)This note provides information for leases where the group is a lessee.Amounts recognised in the balance sheetThe balance sheet shows the following amounts related to leases:Right-of-use assetsLeased Leased OtherTotalvehiclespremisesleaseditemsPeriod ended 31 December 2021Opening net book amount 763 25,818 (68) 26,513Additions 488 46,793 - 47,281Net additions from acquired businesses 474 2,338 5,414 8,226Closing net book amount 31.12 685 60,116 3,597 64,398Period ended 31 December 2022Opening net book amount 685 60,116 3,597 64,398Additions 902 1,696 - 2,598Net additions from acquired businesses - - - -Closing net book amount 31.12 620 46,785 460 47,865Cost 5,018 108,422 7,009 120,449Accumulated depreciation (4,399) (61,636) (6,548) (72,583)Net book amount 31.12 619 46,786 460 47,865Depreciation charge (968) (15,027) (3,137) (19,131)Depreciation charge (1,041) (14,833) (1,748) (17,622)Estimated useful life, depreciation plan and residual value is as follows:Economic (useful) life 0 - 3 years 0 - 5 years 0 - 3 yearsDepreciation plan Linear Linear LinearLease liabilitiesLeased Leased Other leased TotalvehiclespremisesitemsPeriod ended 31 December 2021Opening lease liability 706 57,565 3,674 61,946New lease liabilities recognised in the period 902 1,696 - 2,598Total leasing payments for the lease liability (1,058) (15,427) (3,368) (19,852)Interest expense on lease liabilities 97 3,611 200 3,907Closing net book amount 31.12 647 47,445 506 48,599whereof:Current lease liabilities 14,217Non-current lease liabilities 34,381The Group's leasing activities and how these are accounted for:The Group leases office space, equipment and vehicles. Rental contracts are typically made for fixedperiods between 1 and 10 years but may have extension options as described below.Contracts may contain both lease and non-lease components. The Group allocates the considerationin the contract to the lease and non-lease components based on their relative stand-alone prices.However, for leases of real estate (buildings) for which the group is a lessee, it has elected not toseparate lease and non-lease components and instead accounts for these as a single lease component.Lease terms are negotiated on an individual basis and contain a wide range of different terms andconditions. The lease agreements do not impose any covenants other than the security interests inthe leased assets that are held by the lessor. Leased assets may not be used as security for borrowingpurposes.Leases are recognised as a right-of-use asset and a corresponding liability at the date at which theleased asset is available for use by the Group.Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilitiesinclude the net present value of the following lease payments:as at the commencement date;option.Lease payments to be made under reasonably certain extension options are also included in themeasurement of the liability.The lease payments are discounted using the interest rate implicit in the lease. If that rate cannotbe readily determined, which is generally the case for leases in the Group, the lessee\u2019s incrementalborrowing rate is used, being the rate that the individual lessee would have to pay to borrow the fundsnecessary to obtain an asset of similar value to the right-of-use asset in a similar economic environmentwith similar terms, security and conditions.To determine the incremental borrowing rate, the Group:point, adjusted to reflect changes in financing conditions since third party financing was received;held by Group subsidiaries, which do not have recent third-party financing; andThe Group is exposed to potential future increases in variable lease payments based on an index orrate, which are not included in the lease liability until they take effect. When adjustments to leasepayments based on an index or rate take effect, the lease liability is reassessed and adjusted againstthe right-of-use asset.Lease payments are allocated between principal and finance cost. The finance cost is charged to profitor loss over the lease period to produce a constant periodic rate of interest on the remaining balanceof the liability for each period.Right-of-use assets are measured at cost comprising the following:Right-of-use assets are generally depreciated over the shorter of the asset's useful life and the leaseterm on a straight-line basis. If the Group is reasonably certain to exercise a purchase option, the righuse asset is depreciated over the underlying asset\u2019s useful life. While the Group revalues its land andbuildings that are presented within property, plant and equipment, it has chosen not to do so for theright-of-use buildings held by the Group.Payments associated with short-term leases of equipment and vehicles and all leases of low-valueassets are recognised on a straight-line basis as an expense in profit or loss. Short-term leases areleases with a lease term of 12 months or less. Low-value assets comprise IT equipment and smallitems of office furniture.Remuneration of key group employeesKey group employees are defined as employees who are part of LINK Group management. In FY2022 and as at31 December 2022, Group management consisted of the following individuals (amounts in NOK 1000):Name and position Employed since Salary Bonus Pension OtherexpenseremunerationThomas Berge (Interim CEO) September 2016 4,572 972 80 12,389Morten L\u00f8ken Edvardsen (Interim CFO) January 2018 2,177 275 79 240P\u00e5l Marius Brun (CPO and Interim CTO) February 2013 1,468 224 66 -Lin Ackema (Chief People and Strategy Officer) October 2020 2,417 497 80 961Benoit Bole (COO Western Europe) January 2019 1,908 183 294 4,805Ina Rasmussen (COO Northern Europe) January 2015 2,010 454 54 1,442Hendrik Faasch (COO Central Europe) August 2020 1,927 703 - 961Total 16,480 3,309 652 20,798Note 8 Payroll and related expenses(Amounts in NOK 1000)2022 2021Wages and salaries 390,997 324,839Share-based payment expense 47,833 134,505Social security tax 77,654 80,147Pension expense 21,370 19,680Other benefits 27,637 19,875Total payroll and related expenses 565,492 579,045The pension plans in the Group comply with the pension legislation enacted in respective countries. Thepension plans require that the Group pays premiums to public or private administrative pension plans on amandatory, contractual or voluntary basis. There are no further obligations once the annual premiums are paid.The premiums are accounted for as personnel expenses as soon as they are incurred. Pre-paid premiums areaccounted for as an asset to the extent that future benefits can be determined as plausible.The number of labor years employed during the financial year: 761 714Variable lease paymentsThe Group is not exposed to variable lease payments.Extension and termination options:Extension and termination options are included in certain property and equipment leases across theGroup. These are used to maximise operational flexibility in terms of managing the assets used in theGroup\u2019s operations. The majority of extension and termination options held are mutually exercisableand are evaluated accordingly.The CEO has a performance based bonus of up to 7 months salary; the amount of the bonus isdetermined by the successful completion of key management business objectives that are set by theBoard of DirectorsThe CFO has a performance based bonus of up to 5 months salary. The criteria for this bonus is acombination of quantitative targets determined by the Board of Directors.The remaining key Group employees have a performance based bonus of up to 5 months salary. Thebonus is calculated on the basis of achievment of budgeted Group income and Adjusted EBITDA, andother quantitative criteria that are determined on an annual basis.Share based remunerationThe Company has two programs for share based remuneration for its employees: the Restricted ShareUnit (RSU) program and the long-term incentive plan (LTI) option program. Fair value of the RSU's andLTI's are calculated at the time of allocation and expensed over the vesting period.In Q4 2020, the Company issued 3 769 092 RSU's and 2 000 000 LTI's to selected employees, includingmanagement. Fair value of RSU's and LTI's was NOK 46.995 (for all practical purposes equal to theshare price) and NOK 20.30 at the grant date, respectively.Grant date for both RSU's and LTI's is set at 20.10.2020. The \"strike price\" of RSU's is NOK 0.005 (equalto the nominal value of the shares) and the strike price of the LTI's is NOK 47.In Q4 2021, the Company issued 3 000 000 additional options as part of the LTI (LTI II) program. Fairvalue of the LTI II options was calculated to NOK 8.5 and the strike price of the LTI II options was NOK20.89.An expense of NOK 44 million (including accrued social security tax) related to share options has beenrecorded in FY2022. The expenses related to the RSU and LTI are NOK 36 million and NOK 12 million,respectively. The amount directly related to the social security tax provision is credit of 6 million.In addition to the RSU and LTI programs, all employees may participate in the employee share purchaseprogram (ESPP). Under the terms of the ESPP, all employees were given the opportunity to apply forshares for up to a maximum amount of NOK 100,000; employees receive a 20% discount on theseshares. The shares are subject to a lock-up period of 12 months and after a vesting period of two years,employees are entitled to 1 matching (subject to paying the nominal value per share) per 3 sharessubscribed if certain conditions are fulfilled. An expense of NOK 1 million related to ESPP shares isrecognised in 2022.In 2022, it is resolved that the Chairperson can be granted 2 million share options (\"COB Options\"),whereby 1 option gives the right to subscribe for 1 share in the Company. The subscription right is thevolume weighted average trading price of the Company's shares on the Oslo Stock Exchange for thelast 10 trading days before the date of the Extraordinary General Meeting. The options shall vest for 24months from the grant date and may be exercised for 7 years from the date of grant; vesting is subjectto the Chairperson having not withdrawn from this position. An expense of NOK 1 million related to COBOptions is recognised in 2022.The tables below shows an overview of the outstanding LTI's, RSU's, and COB Options:Number of AverageoptionspriceVested LTI\u2019s 2,000,000 47.00Unvested LTI\u2019s 3,000,000 20.89Total outstanding options 5,000,000 31.33Strike price Number of Vesting Expirationoptionsdatedate47.00 2,000,000 10/20/2021 10/20/202820.89 3,000,000 12/7/2023 10/20/2028Sum 5,000,000Q4 2022 2022Number of Average Number of AverageoptionspriceoptionspriceTotal vested LTI\u2019s 2,000,000 47.00 2,000,000 47.00Granted unvested options 3,000,000 20.89 3,000,000 20.89Cancelled LTI\u2019s - - - -Dropped LTI\u2019s - - - -Expired LTI\u2019s in the period - - - -Exercised LTI\u2019s in the period - - - -Total outstanding LTI\u2019s 5,000,000 31.33 5,000,000 31.33Number of LTI\u2019s ExerciseNumber of vested at priceName Grant dateLTI\u2019s granted31.12.2022 Expiry daterangeThomas Berge (Interim CEO) 10/20/2020 118,000 118,000 10/20/2027 47.00Morten L\u00f8ken Edvardsen (Interim CFO) 10/20/2020 58,000 58,000 10/20/2027 47.00P\u00e5l Marius Brun (Interim CTO) 10/20/2020 34,000 34,000 10/20/2027 47.00Benoit Bole 10/20/2020 88,000 88,000 10/20/2027 47.00Hendrik Faasch 10/20/2020 88,000 88,000 10/20/2027 47.00Ina Rasmussen 10/20/2020 88,000 88,000 10/20/2027 47.00Lin Ackema 10/20/2020 88,000 88,000 10/20/2027 47.00Others (not specified) 10/20/2020 1,438,000 1,179,000 10/20/2027 47.00Sum 2,000,000 1,741,000Number of LTI\u2019s ExerciseNumber of vested at priceName Grant dateLTI\u2019s granted31.12.2022 Expiry daterangeThomas Berge (Interim CEO) 10/20/2021 135,000 - 10/20/2028 20.89Morten L\u00f8ken Edvardsen (Interim CFO) 10/20/2021 58,000 - 10/20/2028 20.89P\u00e5l Marius Brun (Interim CTO) 10/20/2021 36,000 - 10/20/2028 20.89Benoit Bole 10/20/2021 110,000 - 10/20/2028 20.89Hendrik Faasch 10/20/2021 110,000 - 10/20/2028 20.89Ina Rasmussen 10/20/2021 110,000 - 10/20/2028 20.89Lin Ackema 10/20/2021 110,000 - 10/20/2028 20.89Others (not specified) 10/20/2021 2,331,000 - 10/20/2028 20.89Sum 3,000,000 -Number of AverageRSU\u2019spriceVested RSU\u2019s 2,638,364 0.005Unvested RSU\u2019s 1,130,728 0.005Total outstanding RSU\u2019s 3,769,092Strike price Number of Vesting ExpirationoptionsdatedateVested RSU\u2019s 0.005 1,507,637 10/20/2021 10/20/2028Vested RSU\u2019s 0.005 1,130,728 10/20/2022 10/20/2028Unvested RSU\u2019s 0.005 1,130,728 10/20/2023 10/20/2028Sum 3,769,092Q4 2022 2022Number of Average Number of AverageoptionspriceoptionspriceTotal unvested RSU\u2019s 1,130,728 0.005 1,130,728 0.005Assigned RSU\u2019s - - - -Cancelled RSU\u2019s - - - -Dropped RSU\u2019s - - - -Expired RSU\u2019s in the period - - - -Exercised RSU\u2019s in the period -1,130,728 0.005 -1,130,728 0.005Total outstanding RSU\u2019s - 0.005 - 0.005Number Number of RSU\u2019s Exerciseof RSU\u2019s vested at priceName Grant dategranted31.12.2022 Expiry daterangeThomas Berge (Interim CEO) 10/20/2020 878,775 615,142 10/20/2028 0.005Morten L\u00f8ken Edvardsen (Interim CFO) 10/20/2020 17,044 11,930 10/20/2028 0.005P\u00e5l Marius Brun (Interim CTO) 10/20/2020 - - 10/20/2028 0.005Benoit Bole 10/20/2020 340,847 238,593 10/20/2028 0.005Hendrik Faasch 10/20/2020 68,169 47,718 10/20/2028 0.005Ina Rasmussen 10/20/2020 102,256 71,578 10/20/2028 0.005Lin Ackema 10/20/2020 68,169 47,718 10/20/2028 0.005Others (not specified) 10/20/2020 2,293,832 1,605,685 10/20/2028 0.005Sum 3,769,092 2,638,364Number of AverageCOB OptionspriceVested COB Options - -Unvested COB Options 2,000,000 11.70Total outstanding COB Options 2,000,000Number of Vesting ExpirationStrike priceoptionsdatedateUnvested COB Options 11.70 2,000,000 8/31/2024 8/31/2031Sum 2,000,000Q4 2022 2022Number of Average Number of AverageoptionspriceoptionspriceTotal unvested COB Options 2,000,000 11.70 2,000,000 11.70Assigned COB Options - - - -Cancelled COB Options - - - -Dropped COB Options - - - -Expired COB Options in the period - - - -Exercised COB Options in the period - - - -Total outstanding COB Options 2,000,000 11.70 2,000,000 11.70Number of COB Number of Options ExerciseCOB Options vested at priceName Grant dategranted31.12.2022 Expiry daterangeAndre Alexander Christensen (Chair) 8/31/2022 2,000,000 - 8/31/2031 11.70Sum 2,000,000 -As at 31.12.2022 there was a total of NOK 1.8 million accrued in social security expenses, based on aweighted average of the social security tax rates in the recipients countries.Fair value of the LTI's and RSU's are calculated using an adjusted (for exercise behavior) Black-Scholesoption pricing model.The following assumptions are used in the calculations:The share price is set equal to the offer price of LINK Mobility Group Holding ASA at the time of grant.The strike price for the RSUs is set equal to the nominal share value (NOK 0.005).We assume that historical volatility of a selected group comparable companies within the CPaaSis an indication of future volatility.Expected volatility is set identical to historical volatility, equal to 61 % in the calculations for the firstLTI's and for the RSU's. The volatility for the LTI II is estimated at 51%, and the volatility for the COBoptions is estimated at 59.99%.We assume that the employees will exercise the options at the mid-point between earliest and latestpossible exercise opportunity. For the grant in 2022, the expected lifetime is set to vesting plus 1-year.Risk free rate used in the calculations is set equal to the rate of Norwegian treasury bills and GovernmentBonds corresponding to the lifetime of the option.Remuneration to the Board of DirectorsThe Board of Directors who did not waive their right to remuneration received payment in July/August 2022. On 31 May 2022, the Company's general meeting resolved the following remuneration for the Board of Directors for the period from 31 May 2022 until the annual general meeting is held in 2023:Name RemunerationAndre Alexander Christensen (Chair) 675,000 Sabrina Emma Gosman 375,000 Robert Joseph Nicewicz Jr. 375,000 Grethe Viksaas 375,000 Sara Murby Forste 375,000 Jens Rugseth 375,000 Robert Joseph Nicewicz Jr. and Sabrina Emma Gosman have both waived their right to remuneration and therefore the Company will not remunerate these board members in accordance with the amounts set in the table above.Remuneration to the Nomination CommitteeOn 31 May 2022, the Company's general meeting resolved the following remuneration for the nomination committee for the period from 31 May 2022 until the annual general meeting is held in 2023:Name RemunerationTor Malmo (Chair) 55,000 Oddny Svergja 35,000 No loans, advances, or guarantees have been granted to key group employees, Board members, or nomination committee members.The table below summarises audit fees for FY2022 (FY2021) and fees for audit related services, tax servicesand other services incurred by the Group during the period. Fees include both Norwegian and foreignsubsidiaries.2022 2021Audit fee 9,108 5,729Other attestation services 459 37Tax consulting services - 253Other services* 969 2,336Total fee to auditor 10,536 8,355Note 9 Other operating expenses(Amounts in NOK 1000)2022 2021Advisors and consultants 82,854 66,360IT, licenses and hosting 85,845 65,697Restructuring costs 21,972 15,493Cost related to acquisition of subsidiaries* 31,583 74,571Sales and marketing cost 45,738 39,183Cost for premises 21,875 19,087Inventory and equipment 8,896 8,884Bad debts expense -2,561 -3,179Other expenses** 45,542 30,771Total other operating expenses 341,745 316,867* This expense line item includes costs related to both completed and ongoing acquisitions.** Other expenses include variable operating expenses related to overhead, travel costs and other operatingexpenses.Note 10 Net finance income and expenses(Amounts in NOK 1000)The Group\u2019s finance income and expense is comprised of gains (losses) from foreign exchange andfrom exposure to interest expenses related to loans from financial institutions. Interest amounts arepresented as a sum of interest on borrowings offset by amortised cost recognised in the profit and loss.All categories of financial income and expense are presented on a net basis.Net financial income and expenses 2022 2021Net currency exchange gains (losses)\u00b9 93,776 99,745Net interest expense -148,556 -127,518Net other financial expense 17,670 13,291Total finance income -37,109 -14,481Net other financial expenses 2022 2021Amortized loan set-up costs - -Previously capitalized loan set-up costs - -Earn-out payment from M&A transactions\u00b2 15,810 13,291Other financial (expenses) income 1,860 -Total net other financial expenses 17,670 13,291Foreign currency gain/loss is presented on a net basis here and in the Consolidated Statement of Profit andLoss. Exposure to fluctuations in foreign currency comes from external lending denominated in EUR. Referto note 19 (interest-bearing liabilities) and note 20 (financial instruments, risk management objectives, andpolicies) for further details.2022: This is comprised of the settlement to Teracomm and the revaluation of the earn-out for MarketingPlatform.2021: This is representative of a change in estimate related to the acquisition of Marketing Platform.This does not have any cash effect.Net interest expense 2022 2021Interest expense financial institutions - -Other interest income (expenses) 1,941 -12,303Interest expense leases -3,907 -3,330Interest expense bond loan -146,590 -111,885Total net interest expense -148,556 -127,518Note 11 Earnings per share(Amounts in NOK 1000)The Group\u2019s earnings per share are calculated as below:2022 2021Net loss -151,106 -77,561Owners of LINK Mobility Group Holding ASA -151,106 -77,561Weighted average number of ordinary shares (basic)Issued ordinary shares at 01 January 294,252 270,911Effect of shares issued (11 March 2021) 1,227Effect of shares issued (31 May 2021) 1,688Effect of shares issued (07 June 2021) 1,723Effect of shares issued (24 June 2021) 16,755Effect of shares issued (11 November 2021) 1,235Effect of shares issued (14 December 2021) 713Effect of shares issued (07 July 2022) 588Effect of shares issued (14 November 2022) 929Effect of shares issued (24 November 2022) 120Weighted average number of ordinary shares (basic) at 31 December 295,890 294,252Basic loss per share (NOK) -0.51 -0.26Weighted average number of ordinary shares (diluted)Weighted average number of ordinary shares (basic) 295,890 294,252Effect of share options on issue 2,076 -Weighted average number of ordinary shares (diluted) at 31 December 297,966 294,252Diluted loss per share (NOK) -0.51 -0.26Number of outstanding ordinary shares per 01.01 294,252 270,911Number of outstanding ordinary shares per 31.12 295,890 294,252Note 12 Transactions with related parties (Amounts in NOK 1000)Balances and transactions between LINK Mobility Group Holding ASA and its subsidiaries, which are related parties of LINK Mobility Group AS, have been eliminated on consolidation and are not disclosed in this note.During the year, the Group has not entered into any transactions with related parties.At 31 December 2022, the Company had no balances with related parties.Amortization charge -13,209 -177,533 -118,508 - -309,250Accumulated amortisation and impairment -42,997 -350,607 -413,678 -24,603 -831,885Estimated useful life 25 years 7-10 years 3-10 years IndefiniteAmortisation method Linear Linear LinearAmortization charge -13,209 -236,738 -140,017 - -389,964Accumulated amortisation and impairment -56,835 -685,204 -625,571 - -1,367,611Estimated useful life 25 years 7-10 years 3-10 years IndefiniteAmortisation method Linear Linear LinearNote 13 Intangible assets(Amounts in NOK 1000) Trade Customer Year ended 31 December 2021 name relations Technology Goodwill TotalOpening net book value 300,507 966,985 556,002 3,982,843 5,806,337Net additions from acquired businesses 7,620 1,016,619 283,188 1,723,787 3,031,214Additions in the period -6 1,774 132,572 - 134,341Exchange differences -144 -1,752 -7,610 -92,119 -101,625Closing net book amount 294,768 1,806,093 845,644 5,614,510 8,561,016At 31 December 2021Cost 337,766 2,156,700 1,259,323 5,639,113 9,392,901Net book amount 294,768 1,806,093 845,644 5,614,510 8,561,016 Trade Customer Year ended 31 December 2022 name relations Technology Goodwill TotalOpening net book value 294,768 1,806,093 845,644 5,614,510 8,561,016Net additions from acquired businesses - 37,608 - 28,175 65,783Additions in period -20 3,006 168,925 - 171,912Exchange differences 392 128,001 35,049 325,952 489,394Impairment of goodwill - - - -180,360 -180,360Closing net book amount 281,931 1,737,970 909,601 5,788,277 8,717,780At 31 December 2022Cost 338,767 2,423,175 1,535,172 5,788,277 10,085,390Net book amount 281,931 1,737,970 909,601 5,788,277 8,717,780GoodwillGoodwill generated from business combinations is primarily related to anticipated growth prospectsfor the acquired businesses.Impairment testGoodwill and other intangible assets with an indefinite useful life (i.e. trade name) are not amortised.They are tested for impairment on an annual basis at a cash generating unit (hereafter \"CGU\") level,and more frequently if there are indications that amounts may be impaired. In accordance with IAS36 - Impairment of Assets, the carrying amount of the CGU to which goodwill has been allocated iscompared with the recoverable amount of the CGU. The recoverable amount is determined based onvalue-in-use calculations. These calculations use cash flow projections reflective of management'sbest estimate extended over a five year period. The assumed growth rate has been based on themanagement growth estimate for the next five years and subsequently reduced to 2% for the purposeof determining the terminal value. The pre-tax discount rates applied to the cash flows are calculatedbased on the weighted average cost of capital (WACC) specific to each CGU and are within the rangeof 6.8% - 17.5%.Based on the calculations referred to above, it has been concluded that the recoverable amountexceeds the carrying amount of each CGU with the exception of Spain. Upon testing for impairment,growth assumptions and future discounted cash flows are evaluated to ensure that the carrying valueof intangible assets is correct; this resulted in an impairment of goodwill in the Spanish CGU equal toNOK 180 million (FY2021 - nil). There are no indications of further impairment and all other CGU's havesufficient headroom.Trade nameThe LINK name was established in 2008 and has become a known name within the mobile solutions industry. The estimated useful life is determined to be 25 years and is amortised accordingly. The trade name has not been allocated to specific CGUs.Customer RelationshipsFor customer relationships identified and recognised through business combinations, the amortisation period is estimated to be between 7-10 years. The amortisation period is based on an analysis of customer churn and the remaining useful life of the customer relationships recogonised in the balance sheet.TechnologyAmortisation of capital expenditure for the development of Group technology is between 3-10 years. For technology acquired through business combinations, the amortisation period is between 7-10 years based on an evalution of the technological solution.The impairment test shows that the recoverable amounts significantly exceed the carrying amount ofthe CGUs.Goodwill has been allocated to each CGU as presented in the table below. The Group classifies eachcountry in it operates in as a CGU:Norway 806,490Sweden 197,135Denmark 315,959Finland 220,968Germany 731,822Spain 24,015Poland 261,761Bulgaria 65,259France 415,993Switzerland 186,076Italy 266,435Austria 476,121United Kingdom 6,886Hungary 13,677Netherlands 137,120USA 1,662,557Total 5,788,277Sensitivity analysisIn connection with the impairment testing of intangible assets, a sensitivity analysis has been performed. The sensitivity analysis has tested changes in terminal growth; if no terminal growth (zero-rated) is used, there is still impairment headroom for all CGU's with the exception of the Spain. The estimates used to determine future cash flows and WACC when calculating value in use are subject to uncertainty. The assumptions are described as follows:Budgeted period - The basis for the projection of the future cash flows estimated is based on the financial budget of one year. The budget in combination with the forecasts represent management's best estimate of the rance of economic conditions that will exist over a five-year period. The forecasted years are estimated based on the company's strategic initiatives.Local currency and Fx rates - All CGU's forecasted projections are done using NOK.Terminal value - terminal value is calculated using the Gordon growth formula based on previous year cash-flow, user-specified long-term growth and WACC for the specific CGU.WACC - future cash flows are discounted to present value using a discounted rate based on a calculation of a weighted average cost of capital (WACC). The pre-tax WACC is based on an average interest rate adjusted for each CGU.Management have concluded that no forseable change in any of the key assumptions used in the impairment test would cause the carrying amounts of the cash-generating units with significant goodwill to exceed recoverable amounts.Note 14 Equipment and fixtures(Amounts in NOK 1000)Period ended 31 December 2021Opening net book amount 25,083Additions 811Net additions from acquired businesses 2,506Disposals 138Depreciation charge -7,096Translation differences -956Closing net book amount 31.12 20,485Period ended 31 December 2022Opening net book amount 20,485Additions 8,084Net additions from acquired businesses -Disposals -32Depreciation charge -7,456Translation differences 1,062Closing net book amount 31.12 22,143Cost 112,369Accumulated depreciation -90,226Net book amount 31.12 22,143Estimated useful life, depreciation plan and residual value is as follows:Economic (useful) life 3-5 yearsDepreciation plan LinearThe Group measures the loss allowance for trade receivables at an amount equal to lifetime expected creditlosses. Based on historical trends, the Group recognises a loss allowance of 100% against all receivables over120 days past due, unless it is probable that the receivable will be collected based on past experience withcustomer and financial position of the debtor. Additional allowances for specific balances are recognised basedon past experience and an analysis of the financial position of the debtor along with other relevant factors.There is no loss allowance related to accrued revenues.The Group has recognised a provision for bad debts of KNOK 37 997 (FY2021 - KNOK 37 621). Tradereceivables recognised as a part of business combinations are recognised at fair value on the date ofacquisition, allowance for impairment amounted to KNOK 0 (FY2021 - KNOK 0).Note 15 Trade and other receiveables(Amounts in NOK 1000)2022 2021Trade receivables 1,029,665 676,054Accrued revenue 167,354 158,253Prepayments 17,548 50,680Other receivables 29,191 19,936Total trade and other receivables 1,243,758 904,923The above trade receivables and other receivables represent the Group\u2019s maximum exposure to credit risk at thebalance sheet date.Trade accounts receivable relate to the sale of mobile messaging transactions, payment services, licenses, andconsulting services; these are within the normal operating cycle.Accrued revenues are representative of an estimate for messaging traffic based on submitted volumes anddelivery of professional services were the performance obligation criteria is met.Ageing of past due but not impaired trade receivables(in thousands of NOK) 2022 % 2021 %Not past due 611,159 59 % 474,157 70 %1-30 days overdue 204,810 20 % 131,112 19 %31-60 days overdue 81,695 8 % 17,891 3 %61-90 days overdue 58,242 6 % 14,308 2 %91-180 days overdue 38,941 4 % 18,362 3 %More than 180 days overdue 34,818 3 % 20,225 3 %Total 1,029,665 100 % 676,054 100 %Note 16 Cash and cash equivalents(Amounts in NOK 1000)2022 2021Cash and cash equivalents 826,851 843,618Total cash and cash equivalents 826,851 843,618Cash and cash equivalents include restricted cash related to regulatory requirements.The cash pool is a zero-balancing cash-pool, including the automatic transfers of funds between a master accountand subsidiary accounts to cover deposit and withdrawal activity wihin the arrangement.LINK Mobility Group AS is the cash pool administrator/master and holder of the top accounts in differentcurrencies (defined as Facility Accounts). In addition to Facility Accounts, various transactional accounts exist inthe same currency as the Facility Account; these are defined as Detail Accounts.Funds deposited into a Detail Account are automatically and instantly transferred to a Facility Account. Similarly,funds withdrawn from a Detail Account are automatically and instantly transferred from a Facility Account. TheDetail Accounts maintain a balance of zero, whereas each Facility Account holds the credit or debit balance of thefunds available for drawing in the cash pool.A Facility Account (and its balance) is owned solely by LINK and creates rights and obligations only between LINKand the bank. The balance on the Facility Accounts is subject to interest calculations between LINK and the bank.Transactions (deposits or withdrawals) cannot be performed on a Facility Account, but must be performed using aDetail Account.The Bank registers each transaction between each Facility Account and each Detail Account in the cash pool andthe total balance thereof. This balance reflects the intra-Group balance between LINK and each Detail AccountHolder. The participating entities of the Group have internal balances toward LINK through the use of the DetailAccounts.Restricted cash 2022 2021Taxes withheld 10,175 13,181Other restricted cash 4,582 4,354Total restricted cash 14,757 17,535Note 17 Share capital and shareholder informationShare capital as at 31 December 2022 is KNOK 1 480 (2021: KNOK 1 471), being 295 890 306ordinary shares (2021: 294 252 254 ordinary shares) at a nominal value of NOK 0.005/share (2021:NOK 0.005/share). There are no preference shares in FY2022 (FY2021: nil).All shares were fully paid; each ordinary share carries one vote at any general meeting.The movement in the number of shares during the year was as follows:2022 2021Ordinary shares opening balance 2022/2021 294,252,254 270,911,039Issue of ordinary shares (11 March 2021) 1,226,637Issue of ordinary shares (31 March 2021) 1,687,589Issue of ordinary shares (31 May 2021) 1,723,310Issue of ordinary shares (07 June 2021) 16,755,069Issue of ordinary shares (24 June 2021) 1,235,424Issue of ordinary shares (14 December 2021) 713,186Issue of ordinary shares (07 July 2022) 588,127Issue of ordinary shares (14 November 2022) 929,457Issue of ordinary shares (24 November 2022) 120,468Ordinary shares at the end of the period 295,890,306 294,252,254Total number of shares at the end of the period 295,890,306 294,252,254LINK Mobility Group Holding ASA has the following major shareholders as at 31 December 2022:Name of shareholder Type of account Ownership interestCitibank, N.A. Nominee 31.65%State Street Bank and Trust Comp Nominee 7.68%KARBON INVEST AS Ordinary 5.39%Citibank, N.A. Nominee 4.53%FOLKETRYGDFONDET Ordinary 4.28%The Bank of New York Mellon SA/NV Nominee 3.34%Danske Bank A/S Nominee 3.23%FERD AS Ordinary 2.49%SKANDINAVISKA ENSKILDA BANKEN AB Ordinary 1.78%The Bank of New York Mellon Nominee 1.44%VERDIPAPIRFONDET FIRST GENERATOR Ordinary 1.32%Saxo Bank A/S Nominee 1.31%NORDEA BANK ABP Broker 1.20%BARCLAYS CAPITAL SEC. LTD FIRM Ordinary 1.17%DEFA ENDEAVOUR AS Ordinary 1.16%Name of shareholder Type of account Ownership interestCitibank, N.A. Nominee 1.13%J.P. Morgan SE Nominee 1.09%The Bank of New York Mellon SA/NV Nominee 0.85%VERDIPAPIRFONDET DELPHI NORDIC Ordinary 0.85%The Bank of New York Mellon SA/NV Nominee 0.84%76.74%The company\u2019s trustees (Board Members, management) hold ownership interests and rights to shares:Name of shareholder Total number of sharesVictory Partners VIII Limited via a nominee account in Citibank 93,612,321 (controlled by Abry who have 2 Board members)Karbon Invest AS (controlled by Jens Rugseth) 15,945,105 Sundahl Aps (controlled by Consultant GLT - S\u00f8ren Sundahl) 9,586,565 Rugz AS (controlled by Jens Rugseth) 500,000 Thomas Berge 331,122 Ina Rasmussen 51,213 Benoit Bole 50,000 Hendrik Faasch 47,719 Lin Ackema 29,460 P\u00e5l Marius Brun 16,251 Sara Murby Forste 15,957 Morten L\u00f8ken Edvardsen 6,595 Grethe Helene Viksaas (Board member) 6,382 The carrying amounts of financial assets and liabilities approximate their fair value as at 31 December 2022.Arrangements with financial institutions are entered into on market terms, and the carrying value at the reportingdate has been assessed as approximating fair value.The recognised amounts consitute a reasonable approximation of fair value.Note 18 Classes and categories of financial instruments(Amounts in NOK 1000)Carrying value2022 Amortised TotalcostCurrent financial assetsTrade receivables 1,029,665 1,029,665Cash and cash equivalents 826,851 826,851Non-current financial liabilitiesBorrowings 3,837,096 3,837,096Lease liabilities 34,381 34,381Current liabilitiesBorrowings 5,470 5,470Lease liabilities 14,217 14,217Trade payables 698,333 698,333The financial assets held by the Group are held within a business model whose objective is to hold financialassets in order to collect contractual cash flows and are thus measured subsequently at amortised cost less lossallowances.All financial liabilities are measured at amortized cost.Note 19 Interest-bearing liabilities(Amounts in NOK 1000)Interest bearing liabilities are measured at amortised cost.Non-current financial liabilities 2022 2021Bond loan 3,837,096 3,629,772Long-term lease liability 34,381 45,040Holdback - 66,698Total 3,871,478 3,741,510Current liabilities 2022 2021Holdback - 15,598Short-term lease liability 14,217 16,906Debt to financial institutions/bond loan* 5,470 8,856Total 19,688 41,360Instalments falling due within a 12 month period, including non-capitalised interest, are classified as current.The book value of borrowings is estimated to approximate their fair value.Debt out-Amortized Amortized Due dateFacility / Currencystandingcost EURcost NOK Maturity Term Interest p. a.InterestBond loan(tap issue 15.12.2020) 200,000 198,388 1,981,657 15 Dec 2025 5 year 3.375 % p.a. Half yearlyBond loan(tap issue 23.06.2021) 170,000 164,996 1,648,115 15 Dec 2025 5 year 3.375 % p.a. Half yearlyTotal 3,629,7722022 2021Bond loan (tap issue 15.12.2020) 2,102,883 1,998,768Bond loan (tap issue 23.06.2021) 1,786,041 1,699,011Transaction costs (tap issue 15.12.2020)\u00b9 -21,228 -21,228Transaction costs (tap issue 23.06.2021)\u00b9 -56,127 -56,127Amortisation (tap issue 15.12.2020) 8,215 4,118Amortisation (tap issue 23.06.2021) 17,313 5,231Accrued interest and fees 5,470 6,980Carrying amount 3,842,567 3,636,753The bond loan is initially measured at fair value net of transaction costs and it is subsequentlymeasured at amortized cost using the effective interest rate method. Consequently, the transactioncost will be amortized over the life of the bond loan. The carrying value of the bond loan will be equalto the principal amount of EUR 370 million at maturity in FY2025.Maturity analysis of borrowings (including interest)Contractual maturities of financial liabilities at < 3 3 months 1 - 22 - 531 December 2022months- 1 yearyearsyears TotalBond loan (tap issue 15.12.2020) - 70,968 70,968 2,173,728 2,315,664Bond loan (tap issue 23.06.2021) - 60,323 60,323 1,847,669 1,968,315Lease liabilities - 14,217 11,460 22,921 48,599Holdback - - - - -Total - 145,508 142,752 4,044,318 4,332,578Contractual maturities of financial liabilities at < 3 3 months 1 - 2 2 - 531 December 2021months- 1 yearyearsyears TotalBond loan (tap issue 15.12.2020) - 67,424 67,424 2,132,609 2,267,458Bond loan (tap issue 23.06.2021) - 57,311 57,311 1,812,717 1,927,339Lease liabilities - 16,906 15,013 30,027 61,946Holdback 160 15,598 66,538 - 82,296Total 160 157,239 206,286 3,975,353 4,339,038CovenantsUnder the bond terms, the Group is required to comply with the following financial covenants at therespective quarterly and annual test dates:Financial Reporting:relevant platform) no later than 60 days after the end of the relevant interim period.platform) no later than 120 days after the end of the fiscal year.A compliance certificate is to be provided with a copy of the financial reports; the compliance certificateis to be signed by the Chief Executive Officer or the Chief Financial Officer to certify that the financialreports are fairly representative of its financial condition as at the date of those financial statements.Accounting standards are to be consistently applied.Financial Indebtedness:Except as permitted, the Issuer shall not, and shall procure that no other Group Company will, incur anyadditional Financial Indebtedness or maintain or prolong any existing Financial Indebtedness.Negative Pledge:Excluding Permitted Security, the Issuer shall not, and shall procure that no other Group Company will,create or allow to subsist, retain, provide, prolong or renew any Security over any of its/their assets(whether present or future).Disposals of Business:The Issuer shall not, and shall ensure that no other Group Company will, sell, transfer or otherwisedispose of all or substantial part of its assets or operations unless the transaction is carried out at fairmarket value, on terms and conditions customary for such transaction and such transaction would nothave a Material Adverse Effect.Distribution:Except as permitted, the Issuer shall not, and shall procure that no other Group Company will make anyDistribution.Incurrence Test:The incurrence test is met if the Leverage Ratio is less than, for any additional Financial Indebtedness(3.50x) or for Distributions (1.50x).The Interest Coverage Ratio exceeds 3.0xCompliance with the Incurrence Test is subject to in each cash, that no Event of Default is outstandingForeign exchange riskThe Group undertakes business in foreign currencies and is consequently exposed to fluctuations inexchange rates. Foreign exchange risk arises from transactions related to operations conducted, andassets and liabilities arising in foreign currencies. The Group undertakes transactions denominated inNOK, DKK, EUR, SEK, PLN, BGN, CHF, GBP, HUF, RON, MKD and USD. Revenue and cost transactionswithin foreign subsidiaries are normally carried out in the same currency, which mitigates the currencyrisk.However, as the Group's overall financial reporting is presented in NOK, changes in the value of DKK,EUR, SEK, PLN, BGN, CHF, GBP, HUF, RON, MKD or USD in relation to NOK affect the Group\u2019s overallrevenue, profit or loss and financial position. Based on exposure throughout the year and balances atthe period-end, the Group assesses that fluctuations in NOK/EUR, NOK/SEK and NOK/CHF have themost significant impact on the financial reporting of financial assets and liabilities. The table belowsummarises the impact a change in these currencies will have on the consolidated income statementand on retained earnings/accumulated losses as at 31 December 2022. The analysis is based onthe assumption that the foreign exchange rates increase or decrease by 10%, all other variables heldconstant.Note 20 Financial instruments, risk management objectives,and policiesThrough its operations the Group is exposed to the the following financial risks;Interest rate riskInterest rate risk arises as a consequence of long-term debt. In December 2020 the Company successfullycompleted the issuance of EUR 200 million senior unsecured bonds, with a EUR 350 million borrowing limit.On 23 June 2021, LINK issued EUR 170 million new bonds in LINK's outstanding 5-year senior unsecured3.375% fixed rate bond issue, raising the total outstanding amount to EUR 370 million. The bonds wereissued at par; refer to note 19 for further details.The sensitivity analysis below is based on the exposure to changes in interest rates for non-derivativeinstruments at the reporting date. For floating rate liabilities, the analysis is prepared assuming theamount outstanding at reporting date was outstanding for the whole year. A one percent increase ordecrease represents management\u2019s assessment of reasonable and possible changes in interest rates.If interest rates had been one percent higher/lower and all other variables were held constant, theGroup\u2019s profit (and corresponding equity) for the period ended 31 December 2022 would decrease/increase by KNOK 38 901 (FY2021 KNOK 36 959). This is mainly attributable to the Group\u2019s exposureto interest rates on its variable rate borrowings.31 December 2022(amounts in NOK 1000) NOK/EUR impact NOK/CHF impact NOK/SEK impactTrade receivables 68,171 25,619 16,623Trade payables 58,596 15,822 6,155Borrowings 389,011 - -Credit RiskCredit risk is the risk of a counterparty defaulting. The Group's credit risk is limited to trade and otherreceivables and is mitigated by the Group's guidelines to ensure that credit sales are only made tocustomers with high credit rating. Customers with a low credit rating are required to prepay for servicesrendered by the Group.The Group\u2019s credit risk related to trade receivables is assessed to be limited due to the high number ofdiverse customers in the Group\u2019s customer base. Refer to note 15 for additional information related totrade and other receivables.The carrying value of trade and other receivables represent the Group's maximum exposure to creditrisk at the balance sheet date.Liquidity riskLiquidity risk is the risk that the Group is unable to meet its financial obligations when they mature,resulting in default.The Group considers its liquidity risk to be limited, and has sufficient liquidity available on bankaccounts as of year-end. Refer to notes 19 and 21 for information about maturity of trade and otherpayables and borrowings.The Group has no credit facilities. Subsidiaries receive all funding from the Group and are not permittedto raise external financing independentlyThe Group has financial debt covenants related to the senior unsecured bonds. Refer to note 18 forinformation about the bond convenants.Capital managementThe Group focuses on maintaining sufficient cash resources to ensure the ability to finance furtheractivities.Note 21 Trade and other payablesTrade and other payables 2022 2021Total trade and other payables 1,331,086 1,062,618Trade payables 698,333 579,542Public duties 36,225 74,227Accrued vacation pay 53,193 55,259Accrued expenses 543,335 353,590Trade payables is comprised of amounts outstanding for trade purchases. Accrued expenses arerepresentative of accrued cost of goods sold for which a final invoice has not been received.Trade and other payables are due within three months.Specification of income tax expenseThe tax benefit/(expense) is calculated based on profit before income tax and consists of current taxand deferred tax.2022 2021Deferred tax expense (income) -35,542 -44,583Current tax expense 31,219 74,474Income tax expense (income) -4,323 29,891Note 22 Income tax(Amounts in NOK 1000)Income tax payable (balance sheet) 2022 2021Income tax payable 2,578 29,627Current tax liabilities (balance sheet) 2,578 29,627Effective Tax RateThe difference between income tax calculated at the applicable income tax rate and the income taxexpense attributable to loss before income tax was as follows:2022 2021Profit/(loss) before income tax -155,429 -47,670Statutory income tax rate* 22% 22%Expected income tax expense/(benefit) -34,194 -10,487Tax effect on non-taxable income/expenses -21,916 -5,566Tax effect non deductible expenses 62,029 46,073Prior year adjustment -8,230 5,839Effect of changes in tax rules and rates 4,458 -1,652Non deductible interest, interest cap rules - 14,135Change in deferred tax asset not recognized -6,470 -18,450Income tax expense/income (-) for the year -4,323 29,891Effective tax rate 3% -63%* The statutory income tax rate based on the currently enacted tax rate in Norway.Specification of the tax effect of temporary differences and losses carried forwardTax losses and interest cap for which no deferred tax asset has been recognised2022 2021Unused tax loss carry forward 76,039 -Interest cap 361,459 365,406Potential tax benefit unused tax losses, 22% 16,728 -Potential tax benefit interest cap, 22 % 79,521 80,389The unused tax loss carry forward balances are related to Netsize S.A. For this company the benefit from theunused tax losses is uncertain.Interest cap is related to LINK Mobility Group Holding ASA and to LINK Mobility Group AS. The benefit from theinterest cap carried forward is uncertain and the amount can be carried forward for 10 years.Unrecognised temporary differences2022 2021Temporary differences for which deferred tax liabilities have not been recognised - -Unrecognised tax liabilities relating to the above temporary differences, 22 % - -Note 24 Events after the reporting dateAs at the date of this report, there are no events after the reporting date.Tax effect of temporary differences and tax losses carried forward as of 31 DecemberDeferred tax assets: 2022 2021Tangible and intangible assets 12,096 6,569Interest - -Other non-current items 7,787 9,434Total tax effect of temporary differences 19,884 16,003Deferred tax asset arising from tax losses carried forward 113,262 126,941Deferred tax assets 133,145 142,944Deferred tax liabilities: 2022 2021Intangible assets (mainly due to PPA business combinations) 498,624 528,555Other 34,440 28,406Deferred tax liabilities 533,064 556,961Note 23 Contingencies and legal claimsAs at 31 December 2022 and as at the date of signing of this annual report, certain Group subsidiaries areinvolved in ongoing legal proceedings as either defendant or as plaintiff. Due to the uncertain outcomefor all of these ongoing proceedings, there are no provisions (contingent or otherwise) accounted forin the financial statements or disclosed elsewhere in the notes to the financial statements. Claimsfor which Group entities are defendants are deemed to be low risk as the majority are covered byguarantees as a result of acquisitions (M&A).A list of ongoing legal proceedings is provided as follows:Entity Counterparty Claim PositionNetsize S.A. Public Authority \u20ac 300,000 DefendantLINK Mobility GmbH Supplier \u20ac 250,000 DefendantLINK Mobility Italia Srl Customer \u20ac 262,000 DefendantLINK Mobility Italia Srl Customer \u20ac 210,000 DefendantTeracomm RO SRL Customer \u20ac 460,000 DefendantLINK Mobility Spain S.L.U. Supplier \u20ac 275,000 DefendantLINK Mobility Spain S.L.U. Supplier \u20ac 378,000 DefendantLINK Mobility Poland Sp. z.o.o. Customer \u20ac 1,700 DefendantLINK Mobility Austria GmbH Private Person \u20ac 386,660 PlaintiffLINK Mobility Austria GmbH Private Person \u20ac 160,000 PlaintiffLINK Mobility EAD Customer \u20ac 5,545 PlaintiffLINK Mobility EAD Customer \u20ac 112,000 PlaintiffLINK Mobility EAD Customer \u20ac 4,745 PlaintiffLINK Mobility GmbH Supplier \u20ac 1,000,000 Plaintiff3.3 Principles of consolidationThe consolidated financial statements incorporate the financial statements of the Company and itssubsidiaries, which are entities controlled by the Company. Control is achieved when the Group haspower over the investee, is exposed, or has rights to, variable returns from its involvement with theinvestee, and has the ability to use its power to affect its returns through its power over the investee.The Group reassesses whether it controls an investee if facts and circumstances indicate that thereare changes to one or more of the three elements of control noted above.The financial statements of the subsidiaries are prepared for the same reporting periods as the parentcompany and consistent accounting policies are applied. The results of subsidiaries acquired ordisposed of during the year are included in the income statement from the date when control is obtainedand until control ceases, respectively. Intercompany transactions, balances, revenues, expenses andunrealised Group internal gains or losses are eliminated on consolidation.The financial statements of the Company have been prepared in accordance with International FinancialReporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB) andadopted by the European Union. The financial statements have been prepared on the historical costbasis.3.2 Basis for preparationCurrent liabilities 2022 2021Bond loan* 5,470 6,980Total 5,470 6,980", "dimensions": { "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-25-1": { "value": "LINK Mobility Group Holding ASA", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f18875": { "value": "5190049000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Revenue", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18878": { "value": "4410136000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Revenue", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18883": { "value": "5190049000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Revenue", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18886": { "value": "4410136000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Revenue", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18890": { "value": "3805181000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ServicesExpense", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18893": { "value": "3209707000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ServicesExpense", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18899": { "value": "565492000", "decimals": -3, "dimensions": { "concept": "ifrs-full:EmployeeBenefitsExpense", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18902": { "value": "579045000", "decimals": -3, "dimensions": { "concept": "ifrs-full:EmployeeBenefitsExpense", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18907": { "value": "341745000", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherExpenseByNature", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18910": { "value": "316867000", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherExpenseByNature", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18915": { "value": "415592000", "decimals": -3, "dimensions": { "concept": "ifrs-full:DepreciationAndAmortisationExpense", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18918": { "value": "337706000", "decimals": -3, "dimensions": { "concept": "ifrs-full:DepreciationAndAmortisationExpense", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18923": { "value": "180360000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18926": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18931": { "value": "5308369000", "decimals": -3, "dimensions": { "concept": "ifrs-full:OperatingExpense", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18934": { "value": "4443325000", "decimals": -3, "dimensions": { "concept": "ifrs-full:OperatingExpense", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18939": { "value": "-118320000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossFromOperatingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18942": { "value": "-33189000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossFromOperatingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18948": { "value": "93776000", "decimals": -3, "dimensions": { "concept": "ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18951": { "value": "99745000", "decimals": -3, "dimensions": { "concept": "ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18956": { "value": "-148556000", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestRevenueExpense", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18959": { "value": "-127518000", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestRevenueExpense", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18964": { "value": "17670000", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherFinanceIncomeCost", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18967": { "value": "13291000", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherFinanceIncomeCost", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18972": { "value": "-37109000", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinanceIncomeCost", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18975": { "value": "-14481000", "decimals": -3, "dimensions": { "concept": "ifrs-full:FinanceIncomeCost", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18979": { "value": "-155429000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18982": { "value": "-47670000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18987": { "value": "-4323000", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18990": { "value": "29891000", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18994": { "value": "-151106000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f18997": { "value": "-77561000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19002": { "value": "-151106000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19005": { "value": "-77561000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19011": { "value": "-0.51", "decimals": 2, "dimensions": { "concept": "ifrs-full:BasicEarningsLossPerShare", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK/xbrli:shares" } }, "f19014": { "value": "-0.26", "decimals": 2, "dimensions": { "concept": "ifrs-full:BasicEarningsLossPerShare", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK/xbrli:shares" } }, "f19019": { "value": "-0.51", "decimals": 2, "dimensions": { "concept": "ifrs-full:DilutedEarningsLossPerShare", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK/xbrli:shares" } }, "f19022": { "value": "-0.26", "decimals": 2, "dimensions": { "concept": "ifrs-full:DilutedEarningsLossPerShare", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK/xbrli:shares" } }, "f19067": { "value": "-151106000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19072": { "value": "-77561000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19087": { "value": "271850000", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19092": { "value": "-113432000", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19102": { "value": "-49875000", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19106": { "value": "45743000", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19117": { "value": "-10973000", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19121": { "value": "10063000", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19130": { "value": "232947000", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19134": { "value": "-77753000", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19140": { "value": "81841000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19143": { "value": "-155314000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19180": { "value": "5788277000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Goodwill", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19183": { "value": "5614510000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Goodwill", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19188": { "value": "2929503000", "decimals": -3, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19191": { "value": "2946506000", "decimals": -3, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19196": { "value": "133145000", "decimals": -3, "dimensions": { "concept": "ifrs-full:DeferredTaxAssets", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19199": { "value": "142944000", "decimals": -3, "dimensions": { "concept": "ifrs-full:DeferredTaxAssets", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19204": { "value": "22143000", "decimals": -3, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19207": { "value": "20485000", "decimals": -3, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19212": { "value": "47865000", "decimals": -3, "dimensions": { "concept": "ifrs-full:RightofuseAssets", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19215": { "value": "64398000", "decimals": -3, "dimensions": { "concept": "ifrs-full:RightofuseAssets", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19219": { "value": "2876000", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherNoncurrentAssets", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19222": { "value": "3011000", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherNoncurrentAssets", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19227": { "value": "8923810000", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentAssets", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19230": { "value": "8791854000", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentAssets", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19236": { "value": "1243758000", "decimals": -3, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentReceivables", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19239": { "value": "904923000", "decimals": -3, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentReceivables", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19244": { "value": "826851000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19247": { "value": "843618000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19252": { "value": "2070609000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentAssets", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19255": { "value": "1748540000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentAssets", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19261": { "value": "10994419000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Assets", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19264": { "value": "10540394000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Assets", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19269": { "value": "1479000", "decimals": -3, "dimensions": { "concept": "ifrs-full:IssuedCapital", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19272": { "value": "1471000", "decimals": -3, "dimensions": { "concept": "ifrs-full:IssuedCapital", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19277": { "value": "5856471000", "decimals": -3, "dimensions": { "concept": "LIN:SharePremiumAndOtherReserves", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19280": { "value": "5802356000", "decimals": -3, "dimensions": { "concept": "LIN:SharePremiumAndOtherReserves", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19285": { "value": "414942000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ReserveOfExchangeDifferencesOnTranslation", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19288": { "value": "181994000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ReserveOfExchangeDifferencesOnTranslation", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19292": { "value": "-1047370000", "decimals": -3, "dimensions": { "concept": "ifrs-full:RetainedEarnings", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19295": { "value": "-896264000", "decimals": -3, "dimensions": { "concept": "ifrs-full:RetainedEarnings", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19301": { "value": "5225521000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19304": { "value": "5089557000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19310": { "value": "3837096000", "decimals": -3, "dimensions": { "concept": "ifrs-full:LongtermBorrowings", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19313": { "value": "3696470000", "decimals": -3, "dimensions": { "concept": "ifrs-full:LongtermBorrowings", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19318": { "value": "34381000", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentLeaseLiabilities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19321": { "value": "45040000", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentLeaseLiabilities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19326": { "value": "533064000", "decimals": -3, "dimensions": { "concept": "ifrs-full:DeferredTaxLiabilities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19329": { "value": "556961000", "decimals": -3, "dimensions": { "concept": "ifrs-full:DeferredTaxLiabilities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19333": { "value": "11006000", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherNoncurrentLiabilities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19336": { "value": "18792000", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherNoncurrentLiabilities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19341": { "value": "4415547000", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentLiabilities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19344": { "value": "4317263000", "decimals": -3, "dimensions": { "concept": "ifrs-full:NoncurrentLiabilities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19349": { "value": "5470000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ShorttermBorrowings", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19352": { "value": "24423000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ShorttermBorrowings", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19357": { "value": "14217000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentLeaseLiabilities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19360": { "value": "16906000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentLeaseLiabilities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19366": { "value": "1331086000", "decimals": -3, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentPayables", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19369": { "value": "1062618000", "decimals": -3, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentPayables", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19374": { "value": "2578000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentTaxLiabilitiesCurrent", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19377": { "value": "29627000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentTaxLiabilitiesCurrent", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19382": { "value": "1353351000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentLiabilities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19385": { "value": "1133574000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CurrentLiabilities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19390": { "value": "5768898000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Liabilities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19393": { "value": "5450837000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Liabilities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19399": { "value": "10994419000", "decimals": -3, "dimensions": { "concept": "ifrs-full:EquityAndLiabilities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19402": { "value": "10540394000", "decimals": -3, "dimensions": { "concept": "ifrs-full:EquityAndLiabilities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19538": { "value": "1355000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "f19541": { "value": "4882513000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:NOK" } }, "f19544": { "value": "259748000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "unit": "iso4217:NOK" } }, "f19547": { "value": "-839718000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "f19550": { "value": "4303897000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19554": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "f19557": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:NOK" } }, "f19560": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "unit": "iso4217:NOK" } }, "f19563": { "value": "-77561000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "f19567": { "value": "-77561000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19573": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "f19576": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:NOK" } }, "f19579": { "value": "-77753000", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "unit": "iso4217:NOK" } }, "f19582": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "f19586": { "value": "-77753000", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19592": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "f19595": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:NOK" } }, "f19598": { "value": "-77753000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "unit": "iso4217:NOK" } }, "f19601": { "value": "-77561000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "f19604": { "value": "-155314000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19608": { "value": "117000", "decimals": -3, "dimensions": { "concept": "LIN:IssueOfOrdinaryShares", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "f19611": { "value": "785339000", "decimals": -3, "dimensions": { "concept": "LIN:IssueOfOrdinaryShares", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:NOK" } }, "f19614": { "value": "0", "decimals": -3, "dimensions": { "concept": "LIN:IssueOfOrdinaryShares", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "unit": "iso4217:NOK" } }, "f19617": { "value": "0", "decimals": -3, "dimensions": { "concept": "LIN:IssueOfOrdinaryShares", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "f19621": { "value": "785455000", "decimals": -3, "dimensions": { "concept": "LIN:IssueOfOrdinaryShares", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19626": { "value": "0", "decimals": -3, "dimensions": { "concept": "LIN:RedemptionOfPreferenceShares", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "f19629": { "value": "0", "decimals": -3, "dimensions": { "concept": "LIN:RedemptionOfPreferenceShares", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:NOK" } }, "f19632": { "value": "0", "decimals": -3, "dimensions": { "concept": "LIN:RedemptionOfPreferenceShares", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "unit": "iso4217:NOK" } }, "f19635": { "value": "0", "decimals": -3, "dimensions": { "concept": "LIN:RedemptionOfPreferenceShares", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "f19639": { "value": "0", "decimals": -3, "dimensions": { "concept": "LIN:RedemptionOfPreferenceShares", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19643": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "f19646": { "value": "134505000", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:NOK" } }, "f19649": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "unit": "iso4217:NOK" } }, "f19652": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "f19656": { "value": "134505000", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19660": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "ifrs-full:FinancialEffectOfCorrectionsOfAccountingErrorsMember", "unit": "iso4217:NOK" } }, "f19663": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "ifrs-full:FinancialEffectOfCorrectionsOfAccountingErrorsMember", "unit": "iso4217:NOK" } }, "f19666": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "ifrs-full:FinancialEffectOfCorrectionsOfAccountingErrorsMember", "unit": "iso4217:NOK" } }, "f19669": { "value": "21015000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "ifrs-full:FinancialEffectOfCorrectionsOfAccountingErrorsMember", "unit": "iso4217:NOK" } }, "f19673": { "value": "21015000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00", "ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "ifrs-full:FinancialEffectOfCorrectionsOfAccountingErrorsMember", "unit": "iso4217:NOK" } }, "f19678": { "value": "1471000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "f19681": { "value": "5802356000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:NOK" } }, "f19684": { "value": "181994000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "unit": "iso4217:NOK" } }, "f19687": { "value": "-896264000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "f19690": { "value": "5089557000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19694": { "value": "1471000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "f19697": { "value": "5802356000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:NOK" } }, "f19700": { "value": "181994000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "unit": "iso4217:NOK" } }, "f19703": { "value": "-896264000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "f19706": { "value": "5089557000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19710": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "f19713": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:NOK" } }, "f19716": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "unit": "iso4217:NOK" } }, "f19719": { "value": "-151106000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "f19723": { "value": "-151106000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19729": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:NOK" } }, "f19732": { "value": "232947000", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "unit": "iso4217:NOK" } }, "f19735": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "f19739": { "value": "232947000", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19745": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "f19748": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:NOK" } }, "f19751": { "value": "232947000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "unit": "iso4217:NOK" } }, "f19754": { "value": "-151106000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "f19757": { "value": "81841000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19761": { "value": "8000", "decimals": -3, "dimensions": { "concept": "LIN:IssueOfOrdinaryShares", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "f19764": { "value": "6282000", "decimals": -3, "dimensions": { "concept": "LIN:IssueOfOrdinaryShares", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:NOK" } }, "f19767": { "value": "0", "decimals": -3, "dimensions": { "concept": "LIN:IssueOfOrdinaryShares", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "unit": "iso4217:NOK" } }, "f19770": { "value": "0", "decimals": -3, "dimensions": { "concept": "LIN:IssueOfOrdinaryShares", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "f19774": { "value": "6289000", "decimals": -3, "dimensions": { "concept": "LIN:IssueOfOrdinaryShares", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19779": { "value": "0", "decimals": -3, "dimensions": { "concept": "LIN:RedemptionOfPreferenceShares", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "f19782": { "value": "0", "decimals": -3, "dimensions": { "concept": "LIN:RedemptionOfPreferenceShares", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:NOK" } }, "f19785": { "value": "0", "decimals": -3, "dimensions": { "concept": "LIN:RedemptionOfPreferenceShares", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "unit": "iso4217:NOK" } }, "f19788": { "value": "0", "decimals": -3, "dimensions": { "concept": "LIN:RedemptionOfPreferenceShares", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "f19792": { "value": "0", "decimals": -3, "dimensions": { "concept": "LIN:RedemptionOfPreferenceShares", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19796": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "f19799": { "value": "47833000", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:NOK" } }, "f19802": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "unit": "iso4217:NOK" } }, "f19805": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "f19809": { "value": "47833000", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19813": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "ifrs-full:FinancialEffectOfCorrectionsOfAccountingErrorsMember", "unit": "iso4217:NOK" } }, "f19816": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "ifrs-full:FinancialEffectOfCorrectionsOfAccountingErrorsMember", "unit": "iso4217:NOK" } }, "f19819": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "ifrs-full:FinancialEffectOfCorrectionsOfAccountingErrorsMember", "unit": "iso4217:NOK" } }, "f19822": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "ifrs-full:FinancialEffectOfCorrectionsOfAccountingErrorsMember", "unit": "iso4217:NOK" } }, "f19826": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "ifrs-full:FinancialEffectOfCorrectionsOfAccountingErrorsMember", "unit": "iso4217:NOK" } }, "f19831": { "value": "1479000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "f19834": { "value": "5856471000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:NOK" } }, "f19837": { "value": "414942000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "unit": "iso4217:NOK" } }, "f19840": { "value": "-1047370000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "f19843": { "value": "5225521000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "pp-value-26-2": { "value": "Consolidated statement of cash flowsfor the period ended 31 December(Amounts in NOK 1000)Note 2022 2021Cash flows from operating activitiesLoss before income tax -155,429 -47,670Adjustments for:Taxes paid -58,213 -57,224Finance income (expense) 10 37,109 14,483Depreciation and amortization 7, 13, 14 595,952 337,706Share based payment expense 47,833 134,505Net gain from disposals 32 -88Change in trade and other receivables -290,208 -115,968Change in trade and other payables 219,084 93,529Change in other provisions 24,585 -3,328Net cash flows from operating activities 420,745 355,944Cash flows from investing activitiesPayment for equipment and fixtures 14 -8,084 -2,506Payment for intangible assets 13 -172,217 -137,453Payment for acquisition of subsidiary, net of cash acquired 5 -61,477 -1,869,208Disposal of subsidiary - 62Purchase price adjustment acquisition of subsidiary 10 - -Net cash flows from investing activities -241,778 -2,009,105Cash flows from financing activitiesProceeds on issue of shares 6,289 60,807Repayment of equity - -Other financial items 19 - -Proceeds from borrowings 19 - 1,670,021Repayment of borrowings 19 -81,429 -40,898Interest paid -141,967 -110,076Principal elements of lease payments -15,931 -11,379Net cash flows from financing activities -233,037 1,568,476Effect of foreign exchange rate changes 37,304 -23,840Net change in bank deposits, cash and equivalents -16,767 -108,525Cash and equivalents at beginning of period 843,618 952,144Cash and equivalents at end of the period 826,851 843,618The accompanying notes are an integral part of these financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f19897": { "value": "-155429000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19900": { "value": "-47670000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19910": { "value": "-58213000", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncomeTaxExpense", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19913": { "value": "-57224000", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncomeTaxExpense", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19920": { "value": "-37109000", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForFinanceIncomeCost", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19923": { "value": "-14483000", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForFinanceIncomeCost", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19930": { "value": "595952000", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19933": { "value": "337706000", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19939": { "value": "47833000", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForSharebasedPayments", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19942": { "value": "134505000", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForSharebasedPayments", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19948": { "value": "32000", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19951": { "value": "-88000", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19958": { "value": "-290208000", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19961": { "value": "-115968000", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19968": { "value": "219084000", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19971": { "value": "93529000", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19977": { "value": "24585000", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForProvisions", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19980": { "value": "-3328000", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForProvisions", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19987": { "value": "420745000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f19990": { "value": "355944000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20000": { "value": "8084000", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20003": { "value": "2506000", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20010": { "value": "172217000", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20013": { "value": "137453000", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20021": { "value": "61477000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20024": { "value": "1869208000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20030": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20033": { "value": "62000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20040": { "value": "0", "decimals": -3, "dimensions": { "concept": "LIN:PurchasePriceAdjustmentAcquisitionOfSubsidiariesClassifiedAsInvestingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20043": { "value": "0", "decimals": -3, "dimensions": { "concept": "LIN:PurchasePriceAdjustmentAcquisitionOfSubsidiariesClassifiedAsInvestingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20049": { "value": "-241778000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20052": { "value": "-2009105000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20061": { "value": "6289000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProceedsFromIssuingShares", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20064": { "value": "60807000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProceedsFromIssuingShares", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20070": { "value": "0", "decimals": -3, "dimensions": { "concept": "LIN:RedemptionOfPreferenceSharesClassifiedAsFinancingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20073": { "value": "0", "decimals": -3, "dimensions": { "concept": "LIN:RedemptionOfPreferenceSharesClassifiedAsFinancingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20080": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20083": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20090": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20093": { "value": "1670021000", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20100": { "value": "81429000", "decimals": -3, "dimensions": { "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20103": { "value": "40898000", "decimals": -3, "dimensions": { "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20109": { "value": "141967000", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestPaidClassifiedAsFinancingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20112": { "value": "110076000", "decimals": -3, "dimensions": { "concept": "ifrs-full:InterestPaidClassifiedAsFinancingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20118": { "value": "15931000", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20121": { "value": "11379000", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20127": { "value": "-233037000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20130": { "value": "1568476000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20138": { "value": "37304000", "decimals": -3, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20141": { "value": "-23840000", "decimals": -3, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20147": { "value": "-16767000", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20150": { "value": "-108525000", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00/2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20156": { "value": "843618000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20159": { "value": "952144000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2021-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20165": { "value": "826851000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20168": { "value": "843618000", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00", "unit": "iso4217:NOK" } }, "f20408": { "value": "LINK Mobility Group Holding ASA", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-66-1": { "value": "Oslo,The Group\u2019s subsidiaries as at 31 December 2022 are listed below.", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-67-1": { "value": "LINK is Europe\u2019s leading provider of mobile and CPaaS solutions specializing in messaging, digitalservices, and intelligent data usage.LINK MobilityGroup AS provides services in mobile communication and specialises in mobile messaging services,mobile solutions, and mobile intelligence.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-71-2": { "value": "Name of entity Date ofPlace of business / country of Ownershipacquisitionregistrationinterest10/9/2018 Oslo, Norway 100 %LINK Mobility Group AS10/9/2018 Oslo, Norway 100 %LINK Mobility AS5/27/2021 Oslo, Norway 100 %LINK Mobility USA AS7/1/2021 Oslo, Norway 100 %Tismi AS111/16/2020 Vienna, Austria 100 %BK Invest Alpha GmbH111/16/2020 Graz, Austria 100 %LINK Mobility Austria GmbH10/9/2018 Wels, Austria 100 %Simple SMS GmbH7/29/2019 Sofia, Bulgaria 100 %Allterpay EOOD37/29/2019 Sofia, Bulgaria 100 %LINK Mobility Bulgaria EAD3/11/2020 Copenhagen, Denmark 100 %LINK Mobility Holding Aps10/9/2018 Copenhagen, Denmark 100 %LINK Mobility A/S10/9/2018 Copenhagen, Denmark 100 %Tismi A/S46/7/2021 Vejen, Denmark 100 %MarketingPlatform Aps10/9/2018 Tampere, Finland 100 %LINK Mobility Oy10/9/2018 Tampere, Finland 100 %Labyrintti International Oy10/9/2018 Paris, France 100 %LINK Mobility SAS\u00b21/9/2019 Boulogne- Billancourt, France 100 %Netsize S.A.10/9/2018 Hamburg, Germany 100 %LINK Mobility GmbH10/9/2018 Hamburg, Germany 100 %GfMB Gesellschaft f\u00fcr Mobiles Bezahlen12/18/2018 Budapest, Hungary 100 %LINK Mobility Hungary Kft.10/9/2018 Milan, Italy 100 %LINK Mobility Italia Srl5/31/2021 Arezzo, Italy 100 %AMM S.p.A.Name of entity Date ofPlace of business / country of Ownershipacquisitionregistrationinterest12/15/2021 Lecco, Italy 100 %Matelab Srl3/10/2021 Bunnik, Netherlands 100 %Tismi B.V.3/10/2021 Bunnik, Netherlands 100 %Tismi Mobile B.V.10/9/2018 Gliwice, Poland 100 %LINK Mobility Sp.z.o.o6/7/2021 Kumanovo, Republic of North 100 %Razvoen Centar na eMailPlatfor MacedoniaDOOEL7/29/2019 Skopje, Republic of North 100 %Tera Communications DOOELMacedonia10/2/2017 Bucharest, Romania 100 %LINK Mobility SRL Teracomm RO SRL 7/29/2019 Bucharest, Romania 100 %LINK Mobility Spain S.L.U. 10/9/2018 Madrid, Spain 100 %Altiria TIC Sociedad Limitada 12/14/2021 Madrid, Spain 100 %LINK Mobility AB5 10/9/2018 Stockholm, Sweden 100 %Horisen Messaging AG 10/9/2018 Rorschach, Switzerland 100 %LINK Mobility UK Limited 12/14/2018 Edinburgh, Scotland 100 %Netsize UK Ltd. 1/9/2019 London, United Kingdom 100 %Message Broadcast LLC 6/24/2021 Newport Beach, USA 100 %Collectively referred to as the WebSMS group or WebSMS. Sms.at Mobile Internet Services GmbH hasbecome LINK Mobility Austria GmbH.The French entities Multiwizz SAS and Inwave SAS are merged with LINK Mobility SAS in 2022.3The Bulgarian entities TeraVoice EAD and LINK Mobility EAD were merged in Tera Communications EADin January 2022.In February 2022, Tera Communications EAD was renamed LINK Mobility Bulgaria EAD.LINK Mobility Development Hub EOOD was merged in LINK Mobility Bulgaria EAD in July 2022.LINK Mobile A/S (Denmark) was renamed Tismi A/S in 2022.Netsize IPX AB is merged with LINK Mobility AB in 2022.LINK Mobility SIA (Latvia/Estonia) is liquidated in 2022.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-128-2": { "value": "Note 2 Adoption of new and revised International Financial ReportingStandards (IFRS)A number of amended IFRS standards issued by the International Accounting Standards Board (IASB)and IFRS interpretations issued by the IFRS Interpretations Committee (IFRS IC) are effective foraccounting periods commencing on or after 01 January 2022. The requirements arising from revisedIFRSs or IFRIC interpretations are embedded in the recognition, measurement and disclosures relevantto the consolidated financial statements of the Group from the date of establishment. The accountingpolicies adopted are described in Note 3 Summary of significant accounting policies.Standards and interpretations affecting amounts reported in the current periodThe accounting policies adopted, and methods of computation followed are consistent with those ofthe previous financial year, except for items disclosed below. The adoption of the following standardsand interpretations has not had any material impact on the disclosures or on the amounts reported inthese financial statements:Amendment to IFRS 16 to clarify how a seller-lessee subsequently measures sale and leasebacktransactionsAmendments to IAS 8 regarding the definition of accounting estimatesAmendments to IAS 12 regarding defferred tax on leases and decommissioning obligationsAs at the date of authorisation of these financial statements, Standards and Interpretations had beenissued by the IASB but were not effective for the financial year ended 31 December 2022. At the dateof these financial statements, it is not foreseable that these changes will not have a material impact onthe financial reporting for the Group.New or amended standards that have effective date on 01 January 2024 or later have not beenassessed if these will have any impact on LINK Mobility Groups financial statements in the period ofinitial application. Management will continue to follow the development of changes to Standards andInterpretations issued by the IASB throughout 2023.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-120-1": { "value": "limited liability Companylimited liability Company ", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-122-1": { "value": "Universitetsgata 2, 0164 Oslo,Universitetsgata 2, 0164 Oslo, Norway.", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-121-1": { "value": "NorwayNorway.", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f21476": { "value": "These financial statements were approved for issue by the Board of Directors on date 27 April 2023.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-184-2": { "value": "3.2 Basis for preparationThe financial statements of the Company have been prepared in accordance with International FinancialReporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB) andadopted by the European Union. The financial statements have been prepared on the historical costbasis.3.2 Basis for preparation", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-162-1": { "value": "The financial statements of the Company and the Group have been prepared in accordance withInternational Financial Reporting Standards (IFRS) as issued by the International Accounting StandardsBoard (IASB) and adopted by the European Union. The financial statements have been prepared on thehistorical cost basis.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-166-1": { "value": "The financial statements have beenprepared on a going-concern basis.", "dimensions": { "concept": "ifrs-full:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-168-2": { "value": "Business combinationsBusiness combinations are accounted for using the acquisition method. The consideration transferredand all the identifiable assets and liabilities of acquired entities are, with limited exceptions measured atfair values at the date of acquisition. Acquisition-related costs are recognised in the income statementas incurred.Goodwill arising from an acquisition is recognised as an asset measured as the excess of the sum ofthe consideration transferred, the fair value of any previous held equity interest and the amount of anynon-controlling interest in the investee over the net amounts of the identifiable assets acquired andthe liabilities assumed. If, after reassessment, the Group\u2019s interest in the net fair value of the investee\u2019sidentifiable assets, liabilities and contingent liabilities exceeds the total consideration of the businesscombination, the excess is immediately recognised in the income statement. Goodwill is allocatedto each of the Group\u2019s cash-generating units (or groups of cash generating units) that is expected tobenefit from the synergies of the combination. A cash-generating unit is the smallest identifiable groupof assets that generate cash inflows that are largely independent of the cash inflows from other assetsor group of assets. If the recoverable amount of the cash-generating unit is less than its carryingamount, the impairment loss is allocated first to reduce the carrying amount of each asset in the unit.Any impairment loss for goodwill is recognised directly in profit or loss. An impairment loss recognisedfor goodwill is not reversed in subsequent periods.When the consideration transferred by the Company in a business combination includes contingentconsideration arrangements, the contingent consideration is measured at its acquisition date fairvalue and included as part of the consideration transferred in a business combination. Changes infair value of the contingent consideration that qualify as measurement period adjustments areadjusted retrospectively, with corresponding adjustments recognised in goodwill. Measurementperiod adjustments arise from additional information obtained during the \u2018measurement period\u2019(which cannot exceed one year from the acquisition date) about facts and circumstances that existedat the acquisition date. The subsequent accounting for changes in the fair value of the contingentconsideration that do not qualify as measurement period adjustments depends on how the contingentconsideration is classified. Contingent consideration that is classified as equity is not remeasured", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-168-3": { "value": "Business combinationsBusiness combinations are accounted for using the acquisition method. The consideration transferredand all the identifiable assets and liabilities of acquired entities are, with limited exceptions measured atfair values at the date of acquisition. Acquisition-related costs are recognised in the income statementas incurred.Goodwill arising from an acquisition is recognised as an asset measured as the excess of the sum ofthe consideration transferred, the fair value of any previous held equity interest and the amount of anynon-controlling interest in the investee over the net amounts of the identifiable assets acquired andthe liabilities assumed. If, after reassessment, the Group\u2019s interest in the net fair value of the investee\u2019sidentifiable assets, liabilities and contingent liabilities exceeds the total consideration of the businesscombination, the excess is immediately recognised in the income statement. Goodwill is allocatedto each of the Group\u2019s cash-generating units (or groups of cash generating units) that is expected tobenefit from the synergies of the combination. A cash-generating unit is the smallest identifiable groupof assets that generate cash inflows that are largely independent of the cash inflows from other assetsor group of assets. If the recoverable amount of the cash-generating unit is less than its carryingamount, the impairment loss is allocated first to reduce the carrying amount of each asset in the unit.Any impairment loss for goodwill is recognised directly in profit or loss. An impairment loss recognisedfor goodwill is not reversed in subsequent periods.When the consideration transferred by the Company in a business combination includes contingentconsideration arrangements, the contingent consideration is measured at its acquisition date fairvalue and included as part of the consideration transferred in a business combination. Changes infair value of the contingent consideration that qualify as measurement period adjustments areadjusted retrospectively, with corresponding adjustments recognised in goodwill. Measurementperiod adjustments arise from additional information obtained during the \u2018measurement period\u2019(which cannot exceed one year from the acquisition date) about facts and circumstances that existedat the acquisition date. The subsequent accounting for changes in the fair value of the contingentconsideration that do not qualify as measurement period adjustments depends on how the contingentconsideration is classified. Contingent consideration that is classified as equity is not remeasuredForeign currency translationThe consolidated financial statements are presented in NOK, which is the Group\u2019s functional currency.In preparing the financial statements of the individual companies, transactions in currencies other thanthe entity\u2019s functional currency are recognised at the rate of exchange on the date of the transaction.At each reporting date, monetary assets and liabilities that are denominated in foreign currencies areretranslated at the balance sheet date. Non-monetary items carried at fair value in foreign currenciesare translated using the exchange rate at the date when the fair value was measured. Non-monetaryitems that are measured in terms of historical cost in a foreign currency are not retranslated after thetransaction date.Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents arepresented in the income statement as financial items. All other foreign exchange gains and losses arepresented on a net basis in the income statement as other operating expenses. Exchange differencesare recognised in the income statement in the period in which they arise.For the purposes of presenting consolidated financial statements, the assets and liabilities of theGroup\u2019s foreign operations are translated to NOK at exchange rates on the reporting date. Income andexpense items are translated to NOK at the average exchange rates for the period, unless exchange ratesfluctuate significantly during that period, in which case the exchange rates at the date of transactionsare used. Exchange differences arising, if any, are recognised in other comprehensive income andaccumulated in a separate component of equity.Goodwill and fair value adjustments arising from the acquisition of a foreign entity are considered asassets and liabilities of the foreign entity and translated at the closing rate. These exchange differencesare recognised in other comprehensive income.On the disposal of a foreign operation (i.e. a disposal of the Group\u2019s entire interest in a foreignoperation), or a disposal involving loss of control over a subsidiary that includes a foreign operation,all of the exchange differences accumulated in a separate component of equity in respect of thatoperation attributable to the owners of the foreign operation are reclassified to the income statement.In addition, in relation to a partial disposal of a subsidiary that includes a foreign operation that doesnot result in the Group losing control over the subsidiary, the proportionate share of accumulatedexchange differences is re-attributed to non-controlling interests and are not recognised in profit or loss.Intangible assetsGoodwill and intangible assets acquired in a business combination are recognised initially as set out in 3.4Business Combinations above.Amortisation of intangible assets are based on the following estimated useful lives:Goodwill IndefiniteTradename 25 yearsCustomer relations/contracts 7-10 yearsTechnology 3-10 yearsGoodwill is not amortised but is reviewed for impairment at least annually, or more frequently when there isan indication that the cash-generating unit to which goodwill has been allocated, may be impaired. Goodwillis allocated to each of the Group\u2019s cash-generating units (or groups of cash-generating units) expected tobenefit from the synergies of the combination. If the recoverable amount of the cash-generating unit is lessthan the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amountof any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of thecarrying amount of each asset in the unit. An impairment loss recognised for goodwill is not reversed in asubsequent period. On disposal of a cash generating unit, the attributable amount of goodwill is included inthe determination of the gain or loss on disposal in the income statement.Intangible assets acquired in a business combination and recognised separately from goodwill, such asTradename and Customer relations are recognised initially at their fair value at the acquisition date (whichis regarded as their cost).Subsequent to initial recognition, intangible assets acquired in a business combination are reported atcost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on astraight-line basis over their estimated useful lives. The estimated useful life and amortisation method arereviewed at the end of each reporting period, with the effect of any changes in estimate being accountedfor on a prospective basis. Intangible assets with indefinite useful lives are carried at cost less accumulatedimpairment losses.Separately acquired intangible assetsIntangible assets with finite useful lives such as Technology, that are acquired separately are carried atcost less accumulated amortisation and accumulated impairment losses. Subsequent to initial recognition,separately acquired intangible assets are reported at cost less accumulated amortisation and accumulatedimpairment losses, on the same basis as intangible assets that are acquired in a business combination.Internally generated intangible assets \u2013 TechnologyExpenditure on research and development activities is recognised as an expense in the period in whichit is incurred. An internally generated intangible asset arising from development of the Group\u2019s technicalplatforms and products is recognised if, and only if, all the following conditions have been demonstrated:and to use or sell the intangible asset; anddevelopment.The amount initially recognised for internally generated intangible assets is the sum of the expenditureincurred from the date when the intangible asset first meets the recognition criteria listed above. Whereno internally generated intangible asset can be recognised, development expenditures are expensedas incurred.Subsequent to initial recognition, internally-generated intangible assets are reported at cost lessaccumulated amortisation and accumulated impairment losses, on the same basis as intangible assetsthat are acquired in a business combination.Equipment and fixturesEquipment and fixtures are initially recognised at cost, which includes the purchase price (includingduties and non-refundable purchase taxes) and any directly attributable costs of bringing the asset tothe location and condition necessary for it to be able to operate in the intended manner. Equipmentand fixtures are subsequently recognised at cost less accumulated depreciation and accumulatedimpairment losses, if any. Depreciation is recognised using the straight-line method to reduce the costof assets less their residual values over their useful lives. Depreciation commences when the assetsare ready for their intended use.Estimated useful life, depreciation method and residual values are reviewed at least annually. Thestraight-line depreciation method is used as this best reflects the consumption of the assets, whichoften is the passage of time. Residual value is estimated to be zero for all assets.Repair and maintenance are expensed as incurred. If new parts are capitalised, replaced parts arederecognised and any remaining net carrying amount is recognised in operating profit (loss) as losson disposal.An item of property, plant and equipment is derecognised upon disposal or when no future economicbenefits are expected to arise from the continued use of the asset. The gain or loss arising on thedisposal or retirement of an item of equipment and fixtures is determined as the difference betweenthe sales proceeds and the carrying amount of the asset and is presented as other income or otherexpenses in the income statement.Impairment of non-financial assetsAt each reporting date, the Group reviews if there are any indicators that the carrying amounts of itstangible and intangible assets may be impaired. If any such indication exists, the recoverable amountof the asset is estimated to determine the extent of the impairment loss (if any). Where the asset doesnot generate cash flows that are independent from other assets, the Group estimates the recoverableamount of the cash-generating unit to which the asset belongs. When a reasonable and consistentbasis of allocation can be identified, corporate assets are also allocated to individual cash-generatingunits, or otherwise they are allocated to the smallest group of cash-generating units for which areasonable and consistent allocation basis can be identified.Goodwill and intangible assets with an indefinite useful life are tested for impairment at least annuallyand whenever there is an indication that the asset may be impaired.Recoverable amount is the higher of fair value less costs of disposal and value in use. In assessing valuein use, the estimated future cash flows are discounted to their present value using a pre-tax discountrate that reflects current market assessments of the time value of money and the risks specific to theasset for which the estimates of future cash flows have not been adjusted.If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carryingamount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverableamount. An impairment loss is recognised immediately in the income statement.Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generatingunit) is increased to the revised estimate of its recoverable amount, but so that the increased carryingamount does not exceed the carrying amount that would have been determined had no impairment lossbeen recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment lossis recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount,in which case the reversal of the impairment loss is treated as a revaluation increase. Any impairmentloss recognised for goodwill is not reversed in a subsequent period.LeasesAt the inception of a contract, the company assesses whether the contract is, or contains, a lease.A contract is, or contains, a lease if the contract conveys the right to control the use of an identifiedasset for a period of time in exchange for consideration. The lease liability is recognized at thecommencement date and measured at the present value of the remaining lease payments, discountedusing the company\u2019s incremental borrowing rate at the commencement date. The lessee's incrementalborrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, andwith similar security, the funds necessary to obtain an asset of a similar value of the right-of-use assetin a similar economic environment.The Group has chosen to measure the Right-of-Use asset (RoU assets) at an amount equal to the leaseliability for all leases by using the lessee's incremental borrowing rate; the rate may differ from countryto country. RoU assets are depreciated over the lease term as this is ordinarily shorter than the usefullife of the assets. The lease term represents the non-cancellable period of the lease, together withperiods covered by an option either to extend or to terminate the lease when the company is reasonablycertain to exercise this option. The Group applies the exemption for short term leases (12 months orless) and low value leases. As such, related lease payments are not recognized in the balance sheetbut expensed or capitalized in line with the accounting treatment for other non-lease expenses. Theinclusion of non-lease components may vary across different lease categories.Government grantsThe Group receives Government grant as part of the \"Skattefunn\" arrangement in Norway, which isan arrangement to stimulate research and development in Norway. The government grant is initiallyrecognised as a deduction to the carrying amount of the relevant asset. The amount is subsequentlyrecognised to the income statement on a straight-line basis over the estimated useful life of the relatedasset.Financial InstrumentsFinancial assets and financial liabilities are initially measured at fair value. Transaction costs that aredirectly attributable to the acquisition or issue of financial assets and financial liabilities (other thanfinancial assets and financial liabilities at fair value through profit or loss) are added to or deductedfrom the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition.The Group has classified the financial instruments into the following categories of financial assets andliabilities: Financial assets and liabilities at fair value through profit and loss (FVTPL), financial assetsat amortised cost (FAAC), financial assets at fair value through other comprehensive income (FVTOCI)and Financial liability at cost (FLAC). Currently the Group does not have any assets in the classificationof FVTOCI.The categorisation of financial instruments (financial assets and liabilities) for measurement purposesis based on the nature and purpose of the financial instrument and is determined on initial recognition.The Group presents financial assets and liabilities in the following classes: trade and other receivables(FAAC), cash and cash equivalents, trade and other payables (FLAC), and borrowings (FLAC).Trade receivables and other current and non-current financial assetsThe financial assets held by the Group, primarily trade and other receivables, are held within a businessmodel whose objective is to hold financial assets in order to collect contractual cash flows and arethus measured subsequently at amortised cost less loss allowances. The impairment model in IFRS9 Financial Instruments requires the recognition of impairment provisions based on expected creditlosses (ECL). The Group recognises an allowance for expected credit losses on trade receivables. Theamount of expected credit losses is updated at each reporting date to reflect changes in credit risksince initial recognition. The impairment is calculated by taking into account the historic evidence ofthe level of credit losses experienced and the ageing profile of the trade receivables. Individual tradereceivables are impaired when management assesses them not to be wholly or partially collectible.Cash and cash equivalentsCash and cash equivalents include cash, bank deposits and commercial papers with original maturitiesof three months or less.Financial liabilitiesTrade and other payables include trade payables and other current and non-current, non-interesfinancial liabilities. Borrowings (non-current and current) include bank loans and overdrafts.These liabilities are initially recognised in the statement of financial position at fair value (net of anytransaction costs), and subsequently measured at amortised cost using the effective interest ratemethod.The effective interest method calculates the amortised cost of a financial liability and the allocation ofinterest expense over the relevant period. The effective interest rate is the rate that discounts estimatedfuture cash payments, including all fees and points paid or received that form an integral part of theeffective interest rate, transaction costs and other premiums or discounts, through the expected lifeof the financial liability, or (where appropriate) a shorter period, to the amortised cost of a financialliability.The Group derecognises financial liabilities when, and only when, the Group\u2019s obligations aredischarged, cancelled, or have expired. The difference between the carrying amount of the financialliability derecognised, and the consideration paid and payable is recognised in profit or loss.Cash flowThe Group presents the statement of cash flows using the indirect method. Cash inflows and outflowsare shown separately for investing and financing activities, while operating activities include both cashand non-cash line items. Interest received and paid, and dividends received, are reported as a part ofoperating activities. Dividends distributed are included as a part of financing activities. Value AddedTax and other similar taxes are regarded as collection of tax on behalf of authorities.Employee benefitsThe Group operates a defined contribution plan (DCP) for post-retirement benefits. A definedcontribution plan is a pension plan under which the Group pays fixed contributions to a separate entity(insurance company). The Group has no legal or constructive obligations to pay further contributionsto the pension plan for benefits relating to employee service in the current and prior periods. Paymentsto defined contribution retirement benefit plans are recognised as an expense when employees haverendered service entitling them to the contributions. Prepaid contributions are recognised as an assetto the extent that a cash refund or a reduction in the future payments is available.Deferred tax assets and liabilities are recognised, using the balance sheet method, for temporarydifferences between the carrying amount of assets and liabilities for financial reporting purposes andthe amount used for taxation purposes. Deferred tax assets are recognised for the carry forward ofunused tax losses and unused tax credits. Deferred tax is not recognised for temporary differencesarising on initial recognition of assets or liabilities in a transaction that is not a business combinationand that affects neither accounting nor taxable profits, nor for differences relating to investmentsin subsidiaries to the extent that it is probable that they will not reverse in the foreseeable future.In addition, deferred tax is not recognised for taxable temporary differences arising on the initialrecognition of goodwill.Deferred tax is measured at the tax rates that are expected to be applied to the temporary differenceswhen they reverse, based on the laws that have been enacted or substantively enacted at the reportingdate. Deferred tax assets and liabilities are not discounted. A deferred tax asset is recognised only tothe extent that it is probable that the future taxable profits will be available against which the temporarydifferences, tax losses carried forward and unused tax credits can be utilised. Deferred tax assetsare reviewed at each reporting date and are reduced to the extent that it is no longer probable thatsufficient taxable profits will be available to allow all or part of the asset to be realised. TaxationIncome tax expense represents the sum of the current and deferred income tax. The income taxexpense is recognised in the income statement unless the tax effect relates to items recognised inother comprehensive income or directly in equity, in which case the tax effect is recognised in othercomprehensive income or in equity, respectively.Current tax is the expected tax expense on the taxable income for the year, using tax rates and lawswhich have been enacted or substantively enacted at the balance sheet date.Tax positions are regularly reviewed to identify situations where it is not probable that the relevant taxauthorities will accept the treatment used in the tax filings. Uncertain tax positions are consideredindependently or as a group, depending on which approach better predicts re resolution of uncertainty.If the Group concludes that it is not probable that the taxation authority will accept an uncertain taxtreatment, the effect of uncertainty is reflected when determining tax treatment. This is done by usingeither the most likely amount or the expected value, depending on which method better predicts theoutcome of the uncertainty. Uncertain tax treatment can affect both current tax and deferred tax.Current tax assets and current tax liabilities are offset when the legal right to offset exists and theGroup intends to either settle the tax assets and the tax liability net or recover the asset and settle theliability simultaneously. Deferred tax assets and deferred tax liabilities are generally offset if there is alegally enforceable right to offset current tax assets and current tax liabilities.Current tax payable is based on taxable profit for the year. Taxable profit differs from profit before taxbecause it excludes items of income or expense that are taxable or deductible in other years and itfurther excludes items that are never taxable or deductible. The Group\u2019s current tax liability is calculatedusing tax rates that have been enacted or substantively enacted by the end of the reporting period.A provision is recognised for those matters for which the tax determination is uncertain, but it isconsidered probable that there will be a future outflow of funds to a tax authority. The provisions aremeasured at the best estimate of the amount expected to become payable.Deferred tax is recognized based on temporary differences between the carrying amounts of assetsand liabilities in the consolidated financial statements and the corresponding tax bases used in thecomputation of taxable profit and is accounted for using the liability method. Deferred tax liabilitiesare generally recognised for all taxable temporary differences and deferred tax assets arising fromdeductible temporary differences are recognized to the extent that it is probable that taxable profitswill be available against which deductible temporary differences can be utilized. The carrying amountof deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longerprobable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the periodin which the liability is settled or the asset realized, based on tax rates that have been enacted orsubstantively enacted by the end of the reporting period.Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off currenttax assets against current tax liabilities and when they relate to income taxes levied by the sametaxation authority and the Group intends to settle its current tax assets and liabilities on a net basis.Current and deferred tax are recognised in profit or loss, except when they relate to items that arerecognised in other comprehensive income or directly in equity, in which case, the current and deferredtax are also recognised in other comprehensive income or directly in equity respectively. Where currenttax or deferred tax arises from the initial accounting for a business combination, the tax effect isincluded in the accounting for the business combination.", "dimensions": { "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-201-3": { "value": "Foreign currency translationThe consolidated financial statements are presented in NOK, which is the Group\u2019s functional currency.In preparing the financial statements of the individual companies, transactions in currencies other thanthe entity\u2019s functional currency are recognised at the rate of exchange on the date of the transaction.At each reporting date, monetary assets and liabilities that are denominated in foreign currencies areretranslated at the balance sheet date. Non-monetary items carried at fair value in foreign currenciesare translated using the exchange rate at the date when the fair value was measured. Non-monetaryitems that are measured in terms of historical cost in a foreign currency are not retranslated after thetransaction date.Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents arepresented in the income statement as financial items. All other foreign exchange gains and losses arepresented on a net basis in the income statement as other operating expenses. Exchange differencesare recognised in the income statement in the period in which they arise.For the purposes of presenting consolidated financial statements, the assets and liabilities of theGroup\u2019s foreign operations are translated to NOK at exchange rates on the reporting date. Income andexpense items are translated to NOK at the average exchange rates for the period, unless exchange ratesfluctuate significantly during that period, in which case the exchange rates at the date of transactionsare used. Exchange differences arising, if any, are recognised in other comprehensive income andaccumulated in a separate component of equity.Goodwill and fair value adjustments arising from the acquisition of a foreign entity are considered asassets and liabilities of the foreign entity and translated at the closing rate. These exchange differencesare recognised in other comprehensive income.On the disposal of a foreign operation (i.e. a disposal of the Group\u2019s entire interest in a foreignoperation), or a disposal involving loss of control over a subsidiary that includes a foreign operation,all of the exchange differences accumulated in a separate component of equity in respect of thatoperation attributable to the owners of the foreign operation are reclassified to the income statement.In addition, in relation to a partial disposal of a subsidiary that includes a foreign operation that doesnot result in the Group losing control over the subsidiary, the proportionate share of accumulatedexchange differences is re-attributed to non-controlling interests and are not recognised in profit or loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-230-3": { "value": "Intangible assetsGoodwill and intangible assets acquired in a business combination are recognised initially as set out in 3.4Business Combinations above.Amortisation of intangible assets are based on the following estimated useful lives:Goodwill IndefiniteTradename 25 yearsCustomer relations/contracts 7-10 yearsTechnology 3-10 yearsGoodwill is not amortised but is reviewed for impairment at least annually, or more frequently when there isan indication that the cash-generating unit to which goodwill has been allocated, may be impaired. Goodwillis allocated to each of the Group\u2019s cash-generating units (or groups of cash-generating units) expected tobenefit from the synergies of the combination. If the recoverable amount of the cash-generating unit is lessthan the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amountof any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of thecarrying amount of each asset in the unit. An impairment loss recognised for goodwill is not reversed in asubsequent period. On disposal of a cash generating unit, the attributable amount of goodwill is included inthe determination of the gain or loss on disposal in the income statement.Intangible assets acquired in a business combination and recognised separately from goodwill, such asTradename and Customer relations are recognised initially at their fair value at the acquisition date (whichis regarded as their cost).Subsequent to initial recognition, intangible assets acquired in a business combination are reported atcost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on astraight-line basis over their estimated useful lives. The estimated useful life and amortisation method arereviewed at the end of each reporting period, with the effect of any changes in estimate being accountedfor on a prospective basis. Intangible assets with indefinite useful lives are carried at cost less accumulatedimpairment losses.Separately acquired intangible assetsIntangible assets with finite useful lives such as Technology, that are acquired separately are carried atcost less accumulated amortisation and accumulated impairment losses. Subsequent to initial recognition,separately acquired intangible assets are reported at cost less accumulated amortisation and accumulatedimpairment losses, on the same basis as intangible assets that are acquired in a business combination.Internally generated intangible assets \u2013 TechnologyExpenditure on research and development activities is recognised as an expense in the period in whichit is incurred. An internally generated intangible asset arising from development of the Group\u2019s technicalplatforms and products is recognised if, and only if, all the following conditions have been demonstrated:and to use or sell the intangible asset; anddevelopment.The amount initially recognised for internally generated intangible assets is the sum of the expenditureincurred from the date when the intangible asset first meets the recognition criteria listed above. Whereno internally generated intangible asset can be recognised, development expenditures are expensedas incurred.Subsequent to initial recognition, internally-generated intangible assets are reported at cost lessaccumulated amortisation and accumulated impairment losses, on the same basis as intangible assetsthat are acquired in a business combination.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-280-3": { "value": "Equipment and fixturesEquipment and fixtures are initially recognised at cost, which includes the purchase price (includingduties and non-refundable purchase taxes) and any directly attributable costs of bringing the asset tothe location and condition necessary for it to be able to operate in the intended manner. Equipmentand fixtures are subsequently recognised at cost less accumulated depreciation and accumulatedimpairment losses, if any. Depreciation is recognised using the straight-line method to reduce the costof assets less their residual values over their useful lives. Depreciation commences when the assetsare ready for their intended use.Estimated useful life, depreciation method and residual values are reviewed at least annually. Thestraight-line depreciation method is used as this best reflects the consumption of the assets, whichoften is the passage of time. Residual value is estimated to be zero for all assets.Repair and maintenance are expensed as incurred. If new parts are capitalised, replaced parts arederecognised and any remaining net carrying amount is recognised in operating profit (loss) as losson disposal.An item of property, plant and equipment is derecognised upon disposal or when no future economicbenefits are expected to arise from the continued use of the asset. The gain or loss arising on thedisposal or retirement of an item of equipment and fixtures is determined as the difference betweenthe sales proceeds and the carrying amount of the asset and is presented as other income or otherexpenses in the income statement.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-299-3": { "value": "Impairment of non-financial assetsAt each reporting date, the Group reviews if there are any indicators that the carrying amounts of itstangible and intangible assets may be impaired. If any such indication exists, the recoverable amountof the asset is estimated to determine the extent of the impairment loss (if any). Where the asset doesnot generate cash flows that are independent from other assets, the Group estimates the recoverableamount of the cash-generating unit to which the asset belongs. When a reasonable and consistentbasis of allocation can be identified, corporate assets are also allocated to individual cash-generatingunits, or otherwise they are allocated to the smallest group of cash-generating units for which areasonable and consistent allocation basis can be identified.Goodwill and intangible assets with an indefinite useful life are tested for impairment at least annuallyand whenever there is an indication that the asset may be impaired.Recoverable amount is the higher of fair value less costs of disposal and value in use. In assessing valuein use, the estimated future cash flows are discounted to their present value using a pre-tax discountrate that reflects current market assessments of the time value of money and the risks specific to theasset for which the estimates of future cash flows have not been adjusted.If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carryingamount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverableamount. An impairment loss is recognised immediately in the income statement.Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generatingunit) is increased to the revised estimate of its recoverable amount, but so that the increased carryingamount does not exceed the carrying amount that would have been determined had no impairment lossbeen recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment lossis recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount,in which case the reversal of the impairment loss is treated as a revaluation increase. Any impairmentloss recognised for goodwill is not reversed in a subsequent period.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-299-4": { "value": "Impairment of non-financial assetsAt each reporting date, the Group reviews if there are any indicators that the carrying amounts of itstangible and intangible assets may be impaired. If any such indication exists, the recoverable amountof the asset is estimated to determine the extent of the impairment loss (if any). Where the asset doesnot generate cash flows that are independent from other assets, the Group estimates the recoverableamount of the cash-generating unit to which the asset belongs. When a reasonable and consistentbasis of allocation can be identified, corporate assets are also allocated to individual cash-generatingunits, or otherwise they are allocated to the smallest group of cash-generating units for which areasonable and consistent allocation basis can be identified.Goodwill and intangible assets with an indefinite useful life are tested for impairment at least annuallyand whenever there is an indication that the asset may be impaired.Recoverable amount is the higher of fair value less costs of disposal and value in use. In assessing valuein use, the estimated future cash flows are discounted to their present value using a pre-tax discountrate that reflects current market assessments of the time value of money and the risks specific to theasset for which the estimates of future cash flows have not been adjusted.If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carryingamount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverableamount. An impairment loss is recognised immediately in the income statement.Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generatingunit) is increased to the revised estimate of its recoverable amount, but so that the increased carryingamount does not exceed the carrying amount that would have been determined had no impairment lossbeen recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment lossis recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount,in which case the reversal of the impairment loss is treated as a revaluation increase. Any impairmentloss recognised for goodwill is not reversed in a subsequent period.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-324-3": { "value": "LeasesAt the inception of a contract, the company assesses whether the contract is, or contains, a lease.A contract is, or contains, a lease if the contract conveys the right to control the use of an identifiedasset for a period of time in exchange for consideration. The lease liability is recognized at thecommencement date and measured at the present value of the remaining lease payments, discountedusing the company\u2019s incremental borrowing rate at the commencement date. The lessee's incrementalborrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, andwith similar security, the funds necessary to obtain an asset of a similar value of the right-of-use assetin a similar economic environment.The Group has chosen to measure the Right-of-Use asset (RoU assets) at an amount equal to the leaseliability for all leases by using the lessee's incremental borrowing rate; the rate may differ from countryto country. RoU assets are depreciated over the lease term as this is ordinarily shorter than the usefullife of the assets. The lease term represents the non-cancellable period of the lease, together withperiods covered by an option either to extend or to terminate the lease when the company is reasonablycertain to exercise this option. The Group applies the exemption for short term leases (12 months orless) and low value leases. As such, related lease payments are not recognized in the balance sheetbut expensed or capitalized in line with the accounting treatment for other non-lease expenses. Theinclusion of non-lease components may vary across different lease categories.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-342-3": { "value": "Government grantsThe Group receives Government grant as part of the \"Skattefunn\" arrangement in Norway, which isan arrangement to stimulate research and development in Norway. The government grant is initiallyrecognised as a deduction to the carrying amount of the relevant asset. The amount is subsequentlyrecognised to the income statement on a straight-line basis over the estimated useful life of the relatedasset.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-348-3": { "value": "Financial InstrumentsFinancial assets and financial liabilities are initially measured at fair value. Transaction costs that aredirectly attributable to the acquisition or issue of financial assets and financial liabilities (other thanfinancial assets and financial liabilities at fair value through profit or loss) are added to or deductedfrom the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition.The Group has classified the financial instruments into the following categories of financial assets andliabilities: Financial assets and liabilities at fair value through profit and loss (FVTPL), financial assetsat amortised cost (FAAC), financial assets at fair value through other comprehensive income (FVTOCI)and Financial liability at cost (FLAC). Currently the Group does not have any assets in the classificationof FVTOCI.The categorisation of financial instruments (financial assets and liabilities) for measurement purposesis based on the nature and purpose of the financial instrument and is determined on initial recognition.The Group presents financial assets and liabilities in the following classes: trade and other receivables(FAAC), cash and cash equivalents, trade and other payables (FLAC), and borrowings (FLAC).Trade receivables and other current and non-current financial assetsThe financial assets held by the Group, primarily trade and other receivables, are held within a businessmodel whose objective is to hold financial assets in order to collect contractual cash flows and arethus measured subsequently at amortised cost less loss allowances. The impairment model in IFRS9 Financial Instruments requires the recognition of impairment provisions based on expected creditlosses (ECL). The Group recognises an allowance for expected credit losses on trade receivables. Theamount of expected credit losses is updated at each reporting date to reflect changes in credit risksince initial recognition. The impairment is calculated by taking into account the historic evidence ofthe level of credit losses experienced and the ageing profile of the trade receivables. Individual tradereceivables are impaired when management assesses them not to be wholly or partially collectible.Cash and cash equivalentsCash and cash equivalents include cash, bank deposits and commercial papers with original maturitiesof three months or less.Financial liabilitiesTrade and other payables include trade payables and other current and non-current, non-interesfinancial liabilities. Borrowings (non-current and current) include bank loans and overdrafts.These liabilities are initially recognised in the statement of financial position at fair value (net of anytransaction costs), and subsequently measured at amortised cost using the effective interest ratemethod.The effective interest method calculates the amortised cost of a financial liability and the allocation ofinterest expense over the relevant period. The effective interest rate is the rate that discounts estimatedfuture cash payments, including all fees and points paid or received that form an integral part of theeffective interest rate, transaction costs and other premiums or discounts, through the expected lifeof the financial liability, or (where appropriate) a shorter period, to the amortised cost of a financialliability.The Group derecognises financial liabilities when, and only when, the Group\u2019s obligations aredischarged, cancelled, or have expired. The difference between the carrying amount of the financialliability derecognised, and the consideration paid and payable is recognised in profit or loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-390-3": { "value": "Cash flowThe Group presents the statement of cash flows using the indirect method. Cash inflows and outflowsare shown separately for investing and financing activities, while operating activities include both cashand non-cash line items. Interest received and paid, and dividends received, are reported as a part ofoperating activities. Dividends distributed are included as a part of financing activities. Value AddedTax and other similar taxes are regarded as collection of tax on behalf of authorities.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-396-3": { "value": "Employee benefitsThe Group operates a defined contribution plan (DCP) for post-retirement benefits. A definedcontribution plan is a pension plan under which the Group pays fixed contributions to a separate entity(insurance company). The Group has no legal or constructive obligations to pay further contributionsto the pension plan for benefits relating to employee service in the current and prior periods. Paymentsto defined contribution retirement benefit plans are recognised as an expense when employees haverendered service entitling them to the contributions. Prepaid contributions are recognised as an assetto the extent that a cash refund or a reduction in the future payments is available.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-420-3": { "value": " TaxationIncome tax expense represents the sum of the current and deferred income tax. The income taxexpense is recognised in the income statement unless the tax effect relates to items recognised inother comprehensive income or directly in equity, in which case the tax effect is recognised in othercomprehensive income or in equity, respectively.Current tax is the expected tax expense on the taxable income for the year, using tax rates and lawswhich have been enacted or substantively enacted at the balance sheet date.Tax positions are regularly reviewed to identify situations where it is not probable that the relevant taxauthorities will accept the treatment used in the tax filings. Uncertain tax positions are consideredindependently or as a group, depending on which approach better predicts re resolution of uncertainty.If the Group concludes that it is not probable that the taxation authority will accept an uncertain taxtreatment, the effect of uncertainty is reflected when determining tax treatment. This is done by usingeither the most likely amount or the expected value, depending on which method better predicts theoutcome of the uncertainty. Uncertain tax treatment can affect both current tax and deferred tax.Current tax assets and current tax liabilities are offset when the legal right to offset exists and theGroup intends to either settle the tax assets and the tax liability net or recover the asset and settle theliability simultaneously. Deferred tax assets and deferred tax liabilities are generally offset if there is alegally enforceable right to offset current tax assets and current tax liabilities.Current tax payable is based on taxable profit for the year. Taxable profit differs from profit before taxbecause it excludes items of income or expense that are taxable or deductible in other years and itfurther excludes items that are never taxable or deductible. The Group\u2019s current tax liability is calculatedusing tax rates that have been enacted or substantively enacted by the end of the reporting period.A provision is recognised for those matters for which the tax determination is uncertain, but it isconsidered probable that there will be a future outflow of funds to a tax authority. The provisions aremeasured at the best estimate of the amount expected to become payable.Current and deferred tax are recognised in profit or loss, except when they relate to items that arerecognised in other comprehensive income or directly in equity, in which case, the current and deferredtax are also recognised in other comprehensive income or directly in equity respectively. Where currenttax or deferred tax arises from the initial accounting for a business combination, the tax effect isincluded in the accounting for the business combination.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-404-3": { "value": "Deferred tax assets and liabilities are recognised, using the balance sheet method, for temporarydifferences between the carrying amount of assets and liabilities for financial reporting purposes andthe amount used for taxation purposes. Deferred tax assets are recognised for the carry forward ofunused tax losses and unused tax credits. Deferred tax is not recognised for temporary differencesarising on initial recognition of assets or liabilities in a transaction that is not a business combinationand that affects neither accounting nor taxable profits, nor for differences relating to investmentsin subsidiaries to the extent that it is probable that they will not reverse in the foreseeable future.In addition, deferred tax is not recognised for taxable temporary differences arising on the initialrecognition of goodwill.Deferred tax is measured at the tax rates that are expected to be applied to the temporary differenceswhen they reverse, based on the laws that have been enacted or substantively enacted at the reportingdate. Deferred tax assets and liabilities are not discounted. A deferred tax asset is recognised only tothe extent that it is probable that the future taxable profits will be available against which the temporarydifferences, tax losses carried forward and unused tax credits can be utilised. Deferred tax assetsare reviewed at each reporting date and are reduced to the extent that it is no longer probable thatsufficient taxable profits will be available to allow all or part of the asset to be realised.Deferred tax is recognized based on temporary differences between the carrying amounts of assetsand liabilities in the consolidated financial statements and the corresponding tax bases used in thecomputation of taxable profit and is accounted for using the liability method. Deferred tax liabilitiesare generally recognised for all taxable temporary differences and deferred tax assets arising fromdeductible temporary differences are recognized to the extent that it is probable that taxable profitswill be available against which deductible temporary differences can be utilized. The carrying amountof deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longerprobable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the periodin which the liability is settled or the asset realized, based on tax rates that have been enacted orsubstantively enacted by the end of the reporting period.Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off currenttax assets against current tax liabilities and when they relate to income taxes levied by the sametaxation authority and the Group intends to settle its current tax assets and liabilities on a net basis.Current and deferred tax are recognised in profit or loss, except when they relate to items that arerecognised in other comprehensive income or directly in equity, in which case, the current and deferredtax are also recognised in other comprehensive income or directly in equity respectively. Where currenttax or deferred tax arises from the initial accounting for a business combination, the tax effect isincluded in the accounting for the business combination.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-470-2": { "value": "Note 4 Critical accounting judgements and key sourcesof estimation variancesIn the application of the Group\u2019s accounting policies, as described in note 3 (summary of significantaccounting policies), management is required to make judgements, estimates and assumptions thataffect the reported amounts of assets and liabilities, income and expenses. Estimates and judgementsare evaluated on an ongoing basis and are based on historical experience and other factors, includingexpectations of future events that are considered to be relevant. Future events may cause theseestimates to change and actual results may differ from these estimates.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-464-1": { "value": "Estimates and underlyingassumptions are reviewed on an ongoing basis.Changes in accounting estimates are recognised in the period when the changes occurred, if theyapply to that period. If the changes also apply to future periods, the effect will be distributed betweenthe current period and future periods.", "dimensions": { "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-478-2": { "value": "Business combinationsThe Group has finalised an acquisition in FY2022; refer to note 5 (business combinations) for further details. In order to account for the business combinations and determine the fair value of the underlying assets and liabilities in accordance with IFRS 3, management has used significant judgement. In order to calculate the fair value of the intangible assets in the acquired companies, the expected future cash flows have been reconciled to the purchase price of the acquired companies. The reconciliation is performed via a Business Enterprise Valuation (BEV). Intangible assets have been valued using the Multi Excess Earnings Method (\u201cMEEM\u201d) and Relief From Royalty Method (\u201cRFR\u201d). The methods are considered to be appropriate for the type of assets being valued (MEEM for customer relationships and RFR for technology and trade name). The excess of the consideration over the fair value of the net identifiable assets acquired is recognised as goodwill.Significant input used in the estimation of fair values utilising the above methods are as follows: \u2022 The remaining estimated useful life of technology is between 3 and 10 years \u2022 The remaining estimated useful life of technology is 10 years \u2022 Revenue growth and EBITDA (earnings before interest, tax, depreciation and amortisation) margins are based on estimates of growth and margins in the respective companiesNote 5 Business combinationsAcquisitions during the period2022 Main business activity Date of business Proportion of voting Acquiring entitycombinationequity acquiredCustomer Base Provider of mobile 16 November 2022 100% Message Broadcast LLCmessaging services and mobile solutionsAcquisition of US Customer BaseOn 16 November 2022, LINK Mobility Group AS acquired the complete US customer base from a largerundisclosed company. Upon completion of this transaction, the customer base was merged with MessageBroadcast LLC; the company is headquartered in Newport Beach, California, USA.The purchase price is cash upon closing.Revenue and net profit, in the period from the date of acquisition until 31 December 2022:(Amounts in NOK 1 000)Revenue 7,886EBITDA 1,405Net profit 1,405Purchase price of subsidiaries \u2013 earn-outPeriodically, the Group acquires subsidiaries where the preliminary purchase price is based on an assumption that the acquired company will achieve a target EBITDA for the current financial year. The final purchase price is subject to an upwards or downwards earn-out adjustment based on the company\u2019s actual achieved EBITDA. The earn-out adjustment is accounted for in the income statement as finance income or expense.Estimated revenue and net profit, as if the acquisition had occurred 01 January 2022(Amounts in NOK 1 000)Revenue 86,889EBITDA 15,258Net profit 15,258Consideration transferred(Amounts in NOK 1 000)Cash 61,477Total consideration 61,477Identifiable assets and liabilities recognised on the date of the business combinationAssets assumed in connection with the business combinations have been recognised at theestimated fair value on the date of the business combination. Management has identified technologyand customer relations as major assets.Note that the estimates are provisional and may be subject to change during the measurementperiod, which is one year from the date of the acquisition.(Amounts in NOK 1 000)Customer relationships 37,608Trademark -Technology -Deferred tax asset -Equipment and fixtures -Other non-current assets -Trade and other receivables 14,015Cash and cash equivalents 520Long-term borrowings* -Deferred tax liability (7,898)Other long-term liabilities -Trade and other payables (9,175)Income tax payable -Fair value of identifiable net assets acquired 35,070* External debt held by the target company is settled subsequent to acquisition.Due to timing of any given acquisition, this may not be reflected at the financial reporting date.Goodwill(Amounts in NOK 1 000)Consideration transferred 61,477Fair value of identifiable net assets acquired 35,070Goodwill 26,408Goodwill originating from the business combination is primarily related to anticipated synergies fromongoing operations and the benefit of integrating the entire business into the group. No impairmenthas been recognised subsequent to the business combination.Goodwill that has arisen as part of the business acquisition is not tax deductible.Acquisition related expenses(Amounts in NOK 1 000)Incurred 2022 5,487Total 5,487Identifiable assets and liabilities recognised on the date of the business combinationAssets assumed in connection with the business combinations have been recognised at theestimated fair value on the date of the business combination. Management has identified technologyand customer relations as major assets.Note that the estimates are provisional and may be subject to change during the measurementperiod, which is one year from the date of the acquisition.", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f27695": { "value": "Estimated impairment of goodwill and other intangible assets", "dimensions": { "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-479-2": { "value": "The carrying amounts of non-current tangible and intangible assets are assessed by means of impairment tests whenever there is an indication of impairment. Any impairment of goodwill is assessed at least annually. The recoverable amounts of cash-generating units have been determined based on value-in-use calculations. These calculations require management to estimate the future cash flows expected to arise from the cash-generating unit and a suitable discount rate in order to calculate present value. As of 31 December 2022, the amount of goodwill tested for impairment amounted to KNOK 5 788 277 (FY2021 - KNOK 5 614 510). In the current year, an impairment loss of NOK 180 million was recognised in the Spanish CGU in the Western Europe region (FY2021 - nil). Please refer to notes 3 (summary of significant accounting policies) and 13 (intangible assets) for further details related to the impairment testing methodology and results.Impairment testGoodwill and other intangible assets with an indefinite useful life (i.e. trade name) are not amortised.They are tested for impairment on an annual basis at a cash generating unit (hereafter \"CGU\") level,and more frequently if there are indications that amounts may be impaired. In accordance with IAS36 - Impairment of Assets, the carrying amount of the CGU to which goodwill has been allocated iscompared with the recoverable amount of the CGU. The recoverable amount is determined based onvalue-in-use calculations. These calculations use cash flow projections reflective of management'sbest estimate extended over a five year period. The assumed growth rate has been based on themanagement growth estimate for the next five years and subsequently reduced to 2% for the purposeof determining the terminal value. The pre-tax discount rates applied to the cash flows are calculatedbased on the weighted average cost of capital (WACC) specific to each CGU and are within the rangeof 6.8% - 17.5%.Based on the calculations referred to above, it has been concluded that the recoverable amountexceeds the carrying amount of each CGU with the exception of Spain. Upon testing for impairment,growth assumptions and future discounted cash flows are evaluated to ensure that the carrying valueof intangible assets is correct; this resulted in an impairment of goodwill in the Spanish CGU equal toNOK 180 million (FY2021 - nil). There are no indications of further impairment and all other CGU's havesufficient headroom.The impairment test shows that the recoverable amounts significantly exceed the carrying amount ofthe CGUs.", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-494-2": { "value": "Deferred tax assetsManagement judgment is required in determining provisions for income taxes, deferred tax assets and liabilities and the extent to which deferred tax assets can be recognized. The Group is also subject to income taxes in various jurisdictions. Judgment is required in determining the Group\u2019s provision for income taxes. There may be transactions and calculations for which the ultimate tax determination is uncertain during the ordinary course of business. Where the final tax outcome of these matters is different from the amounts that were initially recorded, such differences will impact the income tax and deferred tax liability and expense in the period in which such determination is made.Specification of income tax expenseThe tax benefit/(expense) is calculated based on profit before income tax and consists of current taxand deferred tax.2022 2021Deferred tax expense (income) -35,542 -44,583Current tax expense 31,219 74,474Income tax expense (income) -4,323 29,891", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-547-2": { "value": "Note 6 Segment reporting(Amounts in NOK 1000)The Group reports revenue, gross margin (revenue less direct costs) and adjusted EBITDA in functionaloperating segments to the Board of Directors (the Group\u2019s chief operating decision makers). While LINKuses all four measures to analyze performance, the Group\u2019s strategy of profitable growth means thatadjusted EBITDA is the prevailing measure of performance (refer to alternate performance measures).An examination of operating units based on market maturity and product development as well asgeography identifies five natural reporting segments. These are Northern Europe, Western Europe,Central Europe, Northern America and Global Messaging; these represent market clusters. Generally,regions are segregated into similar geographic locations as these follow similar market trends. GlobalMessaging includes all regions with aggregator traffic; the other four have enterprise traffic.The regions are:Northern EuropeNorthern Europe is comprised of Norway, Sweden, Denmark, Finland.Central EuropeCentral Europe is comprised of Bulgaria, Romania, North Macedonia, Poland, Hungary, Germany,Austria, and the Netherlands.Western EuropeWestern Europe is comprised of Spain, France, the United Kingdom, and Italy.North AmericaNorth America is comprised of the US market and currently includes Message Broadcast LLC.Global MessagingGlobal messaging is comprised of non-enterprise traffic and is representative of either stand-alonebusiness or as a component of revenues in countries included above. If a business is comprisedof both enterprise and wholesale/aggregator transactions, the latter is segregated here. The Swissoperation Horisen Messaging is included here.Wholesale/aggregator business is defined as an operating unit within LINK\u2019s industry, and that useLINK connections in markets where they do not have such connections themselves. This businesscan generally be referred to, at least partly, as a direct competitor that use LINK connections. Smallerlocal aggregators cannot be expected to be covered efficiently by Global Messaging and as such theyare still subject to local handling (not a focus area though because they are generally low margin andswitch easily).Revenue per segment 2022 2021Northern Europe 1,364,335 1,333,080Central Europe 1,183,616 1,075,264Western Europe 1,423,472 1,251,425North America 276,309 119,502Global Messaging 942,317 630,866Total 5,190,049 4,410,136Gross profit per segment 2022 2021Northern Europe 375,816 381,904Central Europe 361,792 360,094Western Europe 317,179 285,686North America 246,594 108,937Global Messaging 83,487 63,808Total 1,384,869 1,200,429Adjusted EBITDA per segment 2022 2021Northern Europe 226,653 241,137Central Europe 232,052 241,614Western Europe 153,469 139,421North America 139,703 65,692Global Messaging 47,998 33,601Group Costs -174,653 -164,806Total 625,221 556,660Reconciliation of adjusted EBITDA to Group profitloss) before income tax 2022 2021Adjusted EBITDA 625,221 556,659Non-recurring items* -147,589 -252,142Depreciation and amortization -595,952 -337,706Operating profit -118,320 -33,189Finance income (expense) -37,109 -14,481Total -155,429 -47,670*Non-recurring itemsNon-recurring items is comprised of amounts that relate entirely to the company. Costs related to mergers andacquisitions, personnel cost deemed to be non-recurring (or one-off), restructuring expenses, advisors, andlicenses are included in this reconciliation line item (this list is not exhaustive).", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-613-2": { "value": "Disaggregation of revenueThe Group\u2019s operations are conducted through its subsidiaries in the countries listed below. The Group derives its revenue from contracts with customers for the transfer of services as described in the table provided in note 3 to the financial statements.Revenue per business line 2022 2021Mobile messaging transactions 4,795,130 4,103,926 Payment services 25,054 30,676 Licenses 286,838 212,634 Consulting services 83,027 62,900 Group 5,190,049 4,410,136 Revenue per geographical regionAustria 210,443 257,916 Bulgaria 112,151 94,428 Denmark 172,014 143,343 Finland 100,597 93,711 France 846,996 722,171 Germany 486,481 466,128 Hungary 17,213 17,897 Italy 415,764 296,184 Latvia 40 6,849 The Netherlands 146,892 60,064 North Macedonia 1,878 1,530 Norway 753,586 761,781 Poland 241,811 236,598 Romania 4,023 2,507 Spain 116,977 92,004 Sweden 352,422 439,741 Switzerland 869,706 551,450 United Kingdom 64,747 46,334 United States of America 276,309 119,502 Total 5,190,049 4,410,136 ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-614-2": { "value": "Note 7 Leases(Amounts in NOK 1000)This note provides information for leases where the group is a lessee.Amounts recognised in the balance sheetThe balance sheet shows the following amounts related to leases:Right-of-use assetsLeased Leased OtherTotalvehiclespremisesleaseditemsPeriod ended 31 December 2021Opening net book amount 763 25,818 (68) 26,513Additions 488 46,793 - 47,281Net additions from acquired businesses 474 2,338 5,414 8,226Closing net book amount 31.12 685 60,116 3,597 64,398Period ended 31 December 2022Opening net book amount 685 60,116 3,597 64,398Additions 902 1,696 - 2,598Net additions from acquired businesses - - - -Closing net book amount 31.12 620 46,785 460 47,865Cost 5,018 108,422 7,009 120,449Accumulated depreciation (4,399) (61,636) (6,548) (72,583)Net book amount 31.12 619 46,786 460 47,865Depreciation charge (968) (15,027) (3,137) (19,131)Depreciation charge (1,041) (14,833) (1,748) (17,622)Estimated useful life, depreciation plan and residual value is as follows:Economic (useful) life 0 - 3 years 0 - 5 years 0 - 3 yearsDepreciation plan Linear Linear LinearLease liabilitiesLeased Leased Other leased TotalvehiclespremisesitemsPeriod ended 31 December 2021Opening lease liability 706 57,565 3,674 61,946New lease liabilities recognised in the period 902 1,696 - 2,598Total leasing payments for the lease liability (1,058) (15,427) (3,368) (19,852)Interest expense on lease liabilities 97 3,611 200 3,907Closing net book amount 31.12 647 47,445 506 48,599whereof:Current lease liabilities 14,217Non-current lease liabilities 34,381The Group's leasing activities and how these are accounted for:The Group leases office space, equipment and vehicles. Rental contracts are typically made for fixedperiods between 1 and 10 years but may have extension options as described below.Contracts may contain both lease and non-lease components. The Group allocates the considerationin the contract to the lease and non-lease components based on their relative stand-alone prices.However, for leases of real estate (buildings) for which the group is a lessee, it has elected not toseparate lease and non-lease components and instead accounts for these as a single lease component.Lease terms are negotiated on an individual basis and contain a wide range of different terms andconditions. The lease agreements do not impose any covenants other than the security interests inthe leased assets that are held by the lessor. Leased assets may not be used as security for borrowingpurposes.Leases are recognised as a right-of-use asset and a corresponding liability at the date at which theleased asset is available for use by the Group.Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilitiesinclude the net present value of the following lease payments:as at the commencement date;option.Lease payments to be made under reasonably certain extension options are also included in themeasurement of the liability.The lease payments are discounted using the interest rate implicit in the lease. If that rate cannotbe readily determined, which is generally the case for leases in the Group, the lessee\u2019s incrementalborrowing rate is used, being the rate that the individual lessee would have to pay to borrow the fundsnecessary to obtain an asset of similar value to the right-of-use asset in a similar economic environmentwith similar terms, security and conditions.To determine the incremental borrowing rate, the Group:point, adjusted to reflect changes in financing conditions since third party financing was received;held by Group subsidiaries, which do not have recent third-party financing; andThe Group is exposed to potential future increases in variable lease payments based on an index orrate, which are not included in the lease liability until they take effect. When adjustments to leasepayments based on an index or rate take effect, the lease liability is reassessed and adjusted againstthe right-of-use asset.Lease payments are allocated between principal and finance cost. The finance cost is charged to profitor loss over the lease period to produce a constant periodic rate of interest on the remaining balanceof the liability for each period.Right-of-use assets are measured at cost comprising the following:Right-of-use assets are generally depreciated over the shorter of the asset's useful life and the leaseterm on a straight-line basis. If the Group is reasonably certain to exercise a purchase option, the righuse asset is depreciated over the underlying asset\u2019s useful life. While the Group revalues its land andbuildings that are presented within property, plant and equipment, it has chosen not to do so for theright-of-use buildings held by the Group.Payments associated with short-term leases of equipment and vehicles and all leases of low-valueassets are recognised on a straight-line basis as an expense in profit or loss. Short-term leases areleases with a lease term of 12 months or less. Low-value assets comprise IT equipment and smallitems of office furniture.Variable lease paymentsThe Group is not exposed to variable lease payments.Extension and termination options:Extension and termination options are included in certain property and equipment leases across theGroup. These are used to maximise operational flexibility in terms of managing the assets used in theGroup\u2019s operations. The majority of extension and termination options held are mutually exercisableand are evaluated accordingly.", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-718-2": { "value": "Note 8 Payroll and related expenses(Amounts in NOK 1000)2022 2021Wages and salaries 390,997 324,839Share-based payment expense 47,833 134,505Social security tax 77,654 80,147Pension expense 21,370 19,680Other benefits 27,637 19,875Total payroll and related expenses 565,492 579,045The pension plans in the Group comply with the pension legislation enacted in respective countries. Thepension plans require that the Group pays premiums to public or private administrative pension plans on amandatory, contractual or voluntary basis. There are no further obligations once the annual premiums are paid.The premiums are accounted for as personnel expenses as soon as they are incurred. Pre-paid premiums areaccounted for as an asset to the extent that future benefits can be determined as plausible.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-718-3": { "value": "Note 8 Payroll and related expenses(Amounts in NOK 1000)2022 2021Wages and salaries 390,997 324,839Share-based payment expense 47,833 134,505Social security tax 77,654 80,147Pension expense 21,370 19,680Other benefits 27,637 19,875Total payroll and related expenses 565,492 579,045The pension plans in the Group comply with the pension legislation enacted in respective countries. Thepension plans require that the Group pays premiums to public or private administrative pension plans on amandatory, contractual or voluntary basis. There are no further obligations once the annual premiums are paid.The premiums are accounted for as personnel expenses as soon as they are incurred. Pre-paid premiums areaccounted for as an asset to the extent that future benefits can be determined as plausible.Note 9 Other operating expenses(Amounts in NOK 1000)2022 2021Advisors and consultants 82,854 66,360IT, licenses and hosting 85,845 65,697Restructuring costs 21,972 15,493Cost related to acquisition of subsidiaries* 31,583 74,571Sales and marketing cost 45,738 39,183Cost for premises 21,875 19,087Inventory and equipment 8,896 8,884Bad debts expense -2,561 -3,179Other expenses** 45,542 30,771Total other operating expenses 341,745 316,867* This expense line item includes costs related to both completed and ongoing acquisitions.** Other expenses include variable operating expenses related to overhead, travel costs and other operatingexpenses.", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f30712": { "value": "The number of labor years employed during the financial year: 761 714", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-706-2": { "value": "Remuneration of key group employeesKey group employees are defined as employees who are part of LINK Group management. In FY2022 and as at31 December 2022, Group management consisted of the following individuals (amounts in NOK 1000):Name and position Employed since Salary Bonus Pension OtherexpenseremunerationThomas Berge (Interim CEO) September 2016 4,572 972 80 12,389Morten L\u00f8ken Edvardsen (Interim CFO) January 2018 2,177 275 79 240P\u00e5l Marius Brun (CPO and Interim CTO) February 2013 1,468 224 66 -Lin Ackema (Chief People and Strategy Officer) October 2020 2,417 497 80 961Benoit Bole (COO Western Europe) January 2019 1,908 183 294 4,805Ina Rasmussen (COO Northern Europe) January 2015 2,010 454 54 1,442Hendrik Faasch (COO Central Europe) August 2020 1,927 703 - 961Total 16,480 3,309 652 20,798The CEO has a performance based bonus of up to 7 months salary; the amount of the bonus isdetermined by the successful completion of key management business objectives that are set by theBoard of DirectorsThe CFO has a performance based bonus of up to 5 months salary. The criteria for this bonus is acombination of quantitative targets determined by the Board of Directors.The remaining key Group employees have a performance based bonus of up to 5 months salary. Thebonus is calculated on the basis of achievment of budgeted Group income and Adjusted EBITDA, andother quantitative criteria that are determined on an annual basis.Share based remunerationThe Company has two programs for share based remuneration for its employees: the Restricted ShareUnit (RSU) program and the long-term incentive plan (LTI) option program. Fair value of the RSU's andLTI's are calculated at the time of allocation and expensed over the vesting period.In Q4 2020, the Company issued 3 769 092 RSU's and 2 000 000 LTI's to selected employees, includingmanagement. Fair value of RSU's and LTI's was NOK 46.995 (for all practical purposes equal to theshare price) and NOK 20.30 at the grant date, respectively.Grant date for both RSU's and LTI's is set at 20.10.2020. The \"strike price\" of RSU's is NOK 0.005 (equalto the nominal value of the shares) and the strike price of the LTI's is NOK 47.In Q4 2021, the Company issued 3 000 000 additional options as part of the LTI (LTI II) program. Fairvalue of the LTI II options was calculated to NOK 8.5 and the strike price of the LTI II options was NOK20.89.An expense of NOK 44 million (including accrued social security tax) related to share options has beenrecorded in FY2022. The expenses related to the RSU and LTI are NOK 36 million and NOK 12 million,respectively. The amount directly related to the social security tax provision is credit of 6 million.In addition to the RSU and LTI programs, all employees may participate in the employee share purchaseprogram (ESPP). Under the terms of the ESPP, all employees were given the opportunity to apply forshares for up to a maximum amount of NOK 100,000; employees receive a 20% discount on theseshares. The shares are subject to a lock-up period of 12 months and after a vesting period of two years,employees are entitled to 1 matching (subject to paying the nominal value per share) per 3 sharessubscribed if certain conditions are fulfilled. An expense of NOK 1 million related to ESPP shares isrecognised in 2022.In 2022, it is resolved that the Chairperson can be granted 2 million share options (\"COB Options\"),whereby 1 option gives the right to subscribe for 1 share in the Company. The subscription right is thevolume weighted average trading price of the Company's shares on the Oslo Stock Exchange for thelast 10 trading days before the date of the Extraordinary General Meeting. The options shall vest for 24months from the grant date and may be exercised for 7 years from the date of grant; vesting is subjectto the Chairperson having not withdrawn from this position. An expense of NOK 1 million related to COBOptions is recognised in 2022.The tables below shows an overview of the outstanding LTI's, RSU's, and COB Options:Number of AverageoptionspriceVested LTI\u2019s 2,000,000 47.00Unvested LTI\u2019s 3,000,000 20.89Total outstanding options 5,000,000 31.33Strike price Number of Vesting Expirationoptionsdatedate47.00 2,000,000 10/20/2021 10/20/202820.89 3,000,000 12/7/2023 10/20/2028Sum 5,000,000Q4 2022 2022Number of Average Number of AverageoptionspriceoptionspriceTotal vested LTI\u2019s 2,000,000 47.00 2,000,000 47.00Granted unvested options 3,000,000 20.89 3,000,000 20.89Cancelled LTI\u2019s - - - -Dropped LTI\u2019s - - - -Expired LTI\u2019s in the period - - - -Exercised LTI\u2019s in the period - - - -Total outstanding LTI\u2019s 5,000,000 31.33 5,000,000 31.33Number of LTI\u2019s ExerciseNumber of vested at priceName Grant dateLTI\u2019s granted31.12.2022 Expiry daterangeThomas Berge (Interim CEO) 10/20/2020 118,000 118,000 10/20/2027 47.00Morten L\u00f8ken Edvardsen (Interim CFO) 10/20/2020 58,000 58,000 10/20/2027 47.00P\u00e5l Marius Brun (Interim CTO) 10/20/2020 34,000 34,000 10/20/2027 47.00Benoit Bole 10/20/2020 88,000 88,000 10/20/2027 47.00Hendrik Faasch 10/20/2020 88,000 88,000 10/20/2027 47.00Ina Rasmussen 10/20/2020 88,000 88,000 10/20/2027 47.00Lin Ackema 10/20/2020 88,000 88,000 10/20/2027 47.00Others (not specified) 10/20/2020 1,438,000 1,179,000 10/20/2027 47.00Sum 2,000,000 1,741,000Number of LTI\u2019s ExerciseNumber of vested at priceName Grant dateLTI\u2019s granted31.12.2022 Expiry daterangeThomas Berge (Interim CEO) 10/20/2021 135,000 - 10/20/2028 20.89Morten L\u00f8ken Edvardsen (Interim CFO) 10/20/2021 58,000 - 10/20/2028 20.89P\u00e5l Marius Brun (Interim CTO) 10/20/2021 36,000 - 10/20/2028 20.89Benoit Bole 10/20/2021 110,000 - 10/20/2028 20.89Hendrik Faasch 10/20/2021 110,000 - 10/20/2028 20.89Ina Rasmussen 10/20/2021 110,000 - 10/20/2028 20.89Lin Ackema 10/20/2021 110,000 - 10/20/2028 20.89Others (not specified) 10/20/2021 2,331,000 - 10/20/2028 20.89Sum 3,000,000 -Number of AverageRSU\u2019spriceVested RSU\u2019s 2,638,364 0.005Unvested RSU\u2019s 1,130,728 0.005Total outstanding RSU\u2019s 3,769,092Strike price Number of Vesting ExpirationoptionsdatedateVested RSU\u2019s 0.005 1,507,637 10/20/2021 10/20/2028Vested RSU\u2019s 0.005 1,130,728 10/20/2022 10/20/2028Unvested RSU\u2019s 0.005 1,130,728 10/20/2023 10/20/2028Sum 3,769,092Q4 2022 2022Number of Average Number of AverageoptionspriceoptionspriceTotal unvested RSU\u2019s 1,130,728 0.005 1,130,728 0.005Assigned RSU\u2019s - - - -Cancelled RSU\u2019s - - - -Dropped RSU\u2019s - - - -Expired RSU\u2019s in the period - - - -Exercised RSU\u2019s in the period -1,130,728 0.005 -1,130,728 0.005Total outstanding RSU\u2019s - 0.005 - 0.005Number Number of RSU\u2019s Exerciseof RSU\u2019s vested at priceName Grant dategranted31.12.2022 Expiry daterangeThomas Berge (Interim CEO) 10/20/2020 878,775 615,142 10/20/2028 0.005Morten L\u00f8ken Edvardsen (Interim CFO) 10/20/2020 17,044 11,930 10/20/2028 0.005P\u00e5l Marius Brun (Interim CTO) 10/20/2020 - - 10/20/2028 0.005Benoit Bole 10/20/2020 340,847 238,593 10/20/2028 0.005Hendrik Faasch 10/20/2020 68,169 47,718 10/20/2028 0.005Ina Rasmussen 10/20/2020 102,256 71,578 10/20/2028 0.005Lin Ackema 10/20/2020 68,169 47,718 10/20/2028 0.005Others (not specified) 10/20/2020 2,293,832 1,605,685 10/20/2028 0.005Sum 3,769,092 2,638,364Number of AverageCOB OptionspriceVested COB Options - -Unvested COB Options 2,000,000 11.70Total outstanding COB Options 2,000,000Number of Vesting ExpirationStrike priceoptionsdatedateUnvested COB Options 11.70 2,000,000 8/31/2024 8/31/2031Sum 2,000,000Q4 2022 2022Number of Average Number of AverageoptionspriceoptionspriceTotal unvested COB Options 2,000,000 11.70 2,000,000 11.70Assigned COB Options - - - -Cancelled COB Options - - - -Dropped COB Options - - - -Expired COB Options in the period - - - -Exercised COB Options in the period - - - -Total outstanding COB Options 2,000,000 11.70 2,000,000 11.70Number of COB Number of Options ExerciseCOB Options vested at priceName Grant dategranted31.12.2022 Expiry daterangeAndre Alexander Christensen (Chair) 8/31/2022 2,000,000 - 8/31/2031 11.70Sum 2,000,000 -As at 31.12.2022 there was a total of NOK 1.8 million accrued in social security expenses, based on aweighted average of the social security tax rates in the recipients countries.Fair value of the LTI's and RSU's are calculated using an adjusted (for exercise behavior) Black-Scholesoption pricing model.The following assumptions are used in the calculations:The share price is set equal to the offer price of LINK Mobility Group Holding ASA at the time of grant.The strike price for the RSUs is set equal to the nominal share value (NOK 0.005).We assume that historical volatility of a selected group comparable companies within the CPaaSis an indication of future volatility.Expected volatility is set identical to historical volatility, equal to 61 % in the calculations for the firstLTI's and for the RSU's. The volatility for the LTI II is estimated at 51%, and the volatility for the COBoptions is estimated at 59.99%.We assume that the employees will exercise the options at the mid-point between earliest and latestpossible exercise opportunity. For the grant in 2022, the expected lifetime is set to vesting plus 1-year.Risk free rate used in the calculations is set equal to the rate of Norwegian treasury bills and GovernmentBonds corresponding to the lifetime of the option.", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-877-2": { "value": "Remuneration to the Board of DirectorsThe Board of Directors who did not waive their right to remuneration received payment in July/August 2022. On 31 May 2022, the Company's general meeting resolved the following remuneration for the Board of Directors for the period from 31 May 2022 until the annual general meeting is held in 2023:Name RemunerationAndre Alexander Christensen (Chair) 675,000 Sabrina Emma Gosman 375,000 Robert Joseph Nicewicz Jr. 375,000 Grethe Viksaas 375,000 Sara Murby Forste 375,000 Jens Rugseth 375,000 Robert Joseph Nicewicz Jr. and Sabrina Emma Gosman have both waived their right to remuneration and therefore the Company will not remunerate these board members in accordance with the amounts set in the table above.Remuneration to the Nomination CommitteeOn 31 May 2022, the Company's general meeting resolved the following remuneration for the nomination committee for the period from 31 May 2022 until the annual general meeting is held in 2023:Name RemunerationTor Malmo (Chair) 55,000 Oddny Svergja 35,000 No loans, advances, or guarantees have been granted to key group employees, Board members, or nomination committee members.", "dimensions": { "concept": "ifrs-full:DisclosureOfClaimsAndBenefitsPaidExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-887-3": { "value": "Note 9 Other operating expenses(Amounts in NOK 1000)2022 2021Advisors and consultants 82,854 66,360IT, licenses and hosting 85,845 65,697Restructuring costs 21,972 15,493Cost related to acquisition of subsidiaries* 31,583 74,571Sales and marketing cost 45,738 39,183Cost for premises 21,875 19,087Inventory and equipment 8,896 8,884Bad debts expense -2,561 -3,179Other expenses** 45,542 30,771Total other operating expenses 341,745 316,867* This expense line item includes costs related to both completed and ongoing acquisitions.** Other expenses include variable operating expenses related to overhead, travel costs and other operatingexpenses.", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-878-2": { "value": "The table below summarises audit fees for FY2022 (FY2021) and fees for audit related services, tax servicesand other services incurred by the Group during the period. Fees include both Norwegian and foreignsubsidiaries.2022 2021Audit fee 9,108 5,729Other attestation services 459 37Tax consulting services - 253Other services* 969 2,336Total fee to auditor 10,536 8,355", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-903-2": { "value": "Note 10 Net finance income and expenses(Amounts in NOK 1000)The Group\u2019s finance income and expense is comprised of gains (losses) from foreign exchange andfrom exposure to interest expenses related to loans from financial institutions. Interest amounts arepresented as a sum of interest on borrowings offset by amortised cost recognised in the profit and loss.All categories of financial income and expense are presented on a net basis.Net financial income and expenses 2022 2021Net currency exchange gains (losses)\u00b9 93,776 99,745Net interest expense -148,556 -127,518Net other financial expense 17,670 13,291Total finance income -37,109 -14,481Net other financial expenses 2022 2021Amortized loan set-up costs - -Previously capitalized loan set-up costs - -Earn-out payment from M&A transactions\u00b2 15,810 13,291Other financial (expenses) income 1,860 -Total net other financial expenses 17,670 13,291Foreign currency gain/loss is presented on a net basis here and in the Consolidated Statement of Profit andLoss. Exposure to fluctuations in foreign currency comes from external lending denominated in EUR. Referto note 19 (interest-bearing liabilities) and note 20 (financial instruments, risk management objectives, andpolicies) for further details.2022: This is comprised of the settlement to Teracomm and the revaluation of the earn-out for MarketingPlatform.2021: This is representative of a change in estimate related to the acquisition of Marketing Platform.This does not have any cash effect.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-928-2": { "value": "Net interest expense 2022 2021Interest expense financial institutions - -Other interest income (expenses) 1,941 -12,303Interest expense leases -3,907 -3,330Interest expense bond loan -146,590 -111,885Total net interest expense -148,556 -127,518", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-934-2": { "value": "Note 11 Earnings per share(Amounts in NOK 1000)The Group\u2019s earnings per share are calculated as below:2022 2021Net loss -151,106 -77,561Owners of LINK Mobility Group Holding ASA -151,106 -77,561Weighted average number of ordinary shares (basic)Issued ordinary shares at 01 January 294,252 270,911Effect of shares issued (11 March 2021) 1,227Effect of shares issued (31 May 2021) 1,688Effect of shares issued (07 June 2021) 1,723Effect of shares issued (24 June 2021) 16,755Effect of shares issued (11 November 2021) 1,235Effect of shares issued (14 December 2021) 713Effect of shares issued (07 July 2022) 588Effect of shares issued (14 November 2022) 929Effect of shares issued (24 November 2022) 120Weighted average number of ordinary shares (basic) at 31 December 295,890 294,252Basic loss per share (NOK) -0.51 -0.26Weighted average number of ordinary shares (diluted)Weighted average number of ordinary shares (basic) 295,890 294,252Effect of share options on issue 2,076 -Weighted average number of ordinary shares (diluted) at 31 December 297,966 294,252Diluted loss per share (NOK) -0.51 -0.26Number of outstanding ordinary shares per 01.01 294,252 270,911Number of outstanding ordinary shares per 31.12 295,890 294,252", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-960-2": { "value": "Note 12 Transactions with related parties (Amounts in NOK 1000)Balances and transactions between LINK Mobility Group Holding ASA and its subsidiaries, which are related parties of LINK Mobility Group AS, have been eliminated on consolidation and are not disclosed in this note.During the year, the Group has not entered into any transactions with related parties.At 31 December 2022, the Company had no balances with related parties.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-969-2": { "value": "Note 13 Intangible assets(Amounts in NOK 1000) Trade Customer Year ended 31 December 2021 name relations Technology Goodwill TotalOpening net book value 300,507 966,985 556,002 3,982,843 5,806,337Net additions from acquired businesses 7,620 1,016,619 283,188 1,723,787 3,031,214Additions in the period -6 1,774 132,572 - 134,341Exchange differences -144 -1,752 -7,610 -92,119 -101,625Closing net book amount 294,768 1,806,093 845,644 5,614,510 8,561,016At 31 December 2021Cost 337,766 2,156,700 1,259,323 5,639,113 9,392,901Net book amount 294,768 1,806,093 845,644 5,614,510 8,561,016 Trade Customer Year ended 31 December 2022 name relations Technology Goodwill TotalOpening net book value 294,768 1,806,093 845,644 5,614,510 8,561,016Net additions from acquired businesses - 37,608 - 28,175 65,783Additions in period -20 3,006 168,925 - 171,912Exchange differences 392 128,001 35,049 325,952 489,394Impairment of goodwill - - - -180,360 -180,360Closing net book amount 281,931 1,737,970 909,601 5,788,277 8,717,780At 31 December 2022Cost 338,767 2,423,175 1,535,172 5,788,277 10,085,390Net book amount 281,931 1,737,970 909,601 5,788,277 8,717,780GoodwillGoodwill generated from business combinations is primarily related to anticipated growth prospectsfor the acquired businesses.Goodwill has been allocated to each CGU as presented in the table below. The Group classifies eachcountry in it operates in as a CGU:Norway 806,490Sweden 197,135Denmark 315,959Finland 220,968Germany 731,822Spain 24,015Poland 261,761Bulgaria 65,259France 415,993Switzerland 186,076Italy 266,435Austria 476,121United Kingdom 6,886Hungary 13,677Netherlands 137,120USA 1,662,557Total 5,788,277Sensitivity analysisIn connection with the impairment testing of intangible assets, a sensitivity analysis has been performed. The sensitivity analysis has tested changes in terminal growth; if no terminal growth (zero-rated) is used, there is still impairment headroom for all CGU's with the exception of the Spain. The estimates used to determine future cash flows and WACC when calculating value in use are subject to uncertainty. The assumptions are described as follows:Budgeted period - The basis for the projection of the future cash flows estimated is based on the financial budget of one year. The budget in combination with the forecasts represent management's best estimate of the rance of economic conditions that will exist over a five-year period. The forecasted years are estimated based on the company's strategic initiatives.Local currency and Fx rates - All CGU's forecasted projections are done using NOK.Terminal value - terminal value is calculated using the Gordon growth formula based on previous year cash-flow, user-specified long-term growth and WACC for the specific CGU.WACC - future cash flows are discounted to present value using a discounted rate based on a calculation of a weighted average cost of capital (WACC). The pre-tax WACC is based on an average interest rate adjusted for each CGU.Management have concluded that no forseable change in any of the key assumptions used in the impairment test would cause the carrying amounts of the cash-generating units with significant goodwill to exceed recoverable amounts.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-969-3": { "value": "Note 13 Intangible assets(Amounts in NOK 1000) Trade Customer Year ended 31 December 2021 name relations Technology Goodwill TotalOpening net book value 300,507 966,985 556,002 3,982,843 5,806,337Net additions from acquired businesses 7,620 1,016,619 283,188 1,723,787 3,031,214Additions in the period -6 1,774 132,572 - 134,341Exchange differences -144 -1,752 -7,610 -92,119 -101,625Closing net book amount 294,768 1,806,093 845,644 5,614,510 8,561,016At 31 December 2021Cost 337,766 2,156,700 1,259,323 5,639,113 9,392,901Net book amount 294,768 1,806,093 845,644 5,614,510 8,561,016 Trade Customer Year ended 31 December 2022 name relations Technology Goodwill TotalOpening net book value 294,768 1,806,093 845,644 5,614,510 8,561,016Net additions from acquired businesses - 37,608 - 28,175 65,783Additions in period -20 3,006 168,925 - 171,912Exchange differences 392 128,001 35,049 325,952 489,394Impairment of goodwill - - - -180,360 -180,360Closing net book amount 281,931 1,737,970 909,601 5,788,277 8,717,780At 31 December 2022Cost 338,767 2,423,175 1,535,172 5,788,277 10,085,390Net book amount 281,931 1,737,970 909,601 5,788,277 8,717,780GoodwillGoodwill generated from business combinations is primarily related to anticipated growth prospectsfor the acquired businesses.Trade nameThe LINK name was established in 2008 and has become a known name within the mobile solutions industry. The estimated useful life is determined to be 25 years and is amortised accordingly. The trade name has not been allocated to specific CGUs.Customer RelationshipsFor customer relationships identified and recognised through business combinations, the amortisation period is estimated to be between 7-10 years. The amortisation period is based on an analysis of customer churn and the remaining useful life of the customer relationships recogonised in the balance sheet.TechnologyAmortisation of capital expenditure for the development of Group technology is between 3-10 years. For technology acquired through business combinations, the amortisation period is between 7-10 years based on an evalution of the technological solution.Goodwill has been allocated to each CGU as presented in the table below. The Group classifies eachcountry in it operates in as a CGU:Norway 806,490Sweden 197,135Denmark 315,959Finland 220,968Germany 731,822Spain 24,015Poland 261,761Bulgaria 65,259France 415,993Switzerland 186,076Italy 266,435Austria 476,121United Kingdom 6,886Hungary 13,677Netherlands 137,120USA 1,662,557Total 5,788,277Sensitivity analysisIn connection with the impairment testing of intangible assets, a sensitivity analysis has been performed. The sensitivity analysis has tested changes in terminal growth; if no terminal growth (zero-rated) is used, there is still impairment headroom for all CGU's with the exception of the Spain. The estimates used to determine future cash flows and WACC when calculating value in use are subject to uncertainty. The assumptions are described as follows:Budgeted period - The basis for the projection of the future cash flows estimated is based on the financial budget of one year. The budget in combination with the forecasts represent management's best estimate of the rance of economic conditions that will exist over a five-year period. The forecasted years are estimated based on the company's strategic initiatives.Local currency and Fx rates - All CGU's forecasted projections are done using NOK.Terminal value - terminal value is calculated using the Gordon growth formula based on previous year cash-flow, user-specified long-term growth and WACC for the specific CGU.WACC - future cash flows are discounted to present value using a discounted rate based on a calculation of a weighted average cost of capital (WACC). The pre-tax WACC is based on an average interest rate adjusted for each CGU.Management have concluded that no forseable change in any of the key assumptions used in the impairment test would cause the carrying amounts of the cash-generating units with significant goodwill to exceed recoverable amounts.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-961-2": { "value": "Amortization charge -13,209 -177,533 -118,508 - -309,250Accumulated amortisation and impairment -42,997 -350,607 -413,678 -24,603 -831,885Estimated useful life 25 years 7-10 years 3-10 years IndefiniteAmortisation method Linear Linear LinearAmortization charge -13,209 -236,738 -140,017 - -389,964Accumulated amortisation and impairment -56,835 -685,204 -625,571 - -1,367,611Estimated useful life 25 years 7-10 years 3-10 years IndefiniteAmortisation method Linear Linear Linear", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-990-4": { "value": "GoodwillGoodwill generated from business combinations is primarily related to anticipated growth prospectsfor the acquired businesses.Goodwill has been allocated to each CGU as presented in the table below. The Group classifies eachcountry in it operates in as a CGU:Norway 806,490Sweden 197,135Denmark 315,959Finland 220,968Germany 731,822Spain 24,015Poland 261,761Bulgaria 65,259France 415,993Switzerland 186,076Italy 266,435Austria 476,121United Kingdom 6,886Hungary 13,677Netherlands 137,120USA 1,662,557Total 5,788,277Sensitivity analysisIn connection with the impairment testing of intangible assets, a sensitivity analysis has been performed. The sensitivity analysis has tested changes in terminal growth; if no terminal growth (zero-rated) is used, there is still impairment headroom for all CGU's with the exception of the Spain. The estimates used to determine future cash flows and WACC when calculating value in use are subject to uncertainty. The assumptions are described as follows:Budgeted period - The basis for the projection of the future cash flows estimated is based on the financial budget of one year. The budget in combination with the forecasts represent management's best estimate of the rance of economic conditions that will exist over a five-year period. The forecasted years are estimated based on the company's strategic initiatives.Local currency and Fx rates - All CGU's forecasted projections are done using NOK.Terminal value - terminal value is calculated using the Gordon growth formula based on previous year cash-flow, user-specified long-term growth and WACC for the specific CGU.WACC - future cash flows are discounted to present value using a discounted rate based on a calculation of a weighted average cost of capital (WACC). The pre-tax WACC is based on an average interest rate adjusted for each CGU.Management have concluded that no forseable change in any of the key assumptions used in the impairment test would cause the carrying amounts of the cash-generating units with significant goodwill to exceed recoverable amounts.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-1033-2": { "value": "Note 14 Equipment and fixtures(Amounts in NOK 1000)Period ended 31 December 2021Opening net book amount 25,083Additions 811Net additions from acquired businesses 2,506Disposals 138Depreciation charge -7,096Translation differences -956Closing net book amount 31.12 20,485Period ended 31 December 2022Opening net book amount 20,485Additions 8,084Net additions from acquired businesses -Disposals -32Depreciation charge -7,456Translation differences 1,062Closing net book amount 31.12 22,143Cost 112,369Accumulated depreciation -90,226Net book amount 31.12 22,143Estimated useful life, depreciation plan and residual value is as follows:Economic (useful) life 3-5 yearsDepreciation plan Linear", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-1066-2": { "value": "Note 15 Trade and other receiveables(Amounts in NOK 1000)2022 2021Trade receivables 1,029,665 676,054Accrued revenue 167,354 158,253Prepayments 17,548 50,680Other receivables 29,191 19,936Total trade and other receivables 1,243,758 904,923The above trade receivables and other receivables represent the Group\u2019s maximum exposure to credit risk at thebalance sheet date.Trade accounts receivable relate to the sale of mobile messaging transactions, payment services, licenses, andconsulting services; these are within the normal operating cycle.Accrued revenues are representative of an estimate for messaging traffic based on submitted volumes anddelivery of professional services were the performance obligation criteria is met.Ageing of past due but not impaired trade receivables(in thousands of NOK) 2022 % 2021 %Not past due 611,159 59 % 474,157 70 %1-30 days overdue 204,810 20 % 131,112 19 %31-60 days overdue 81,695 8 % 17,891 3 %61-90 days overdue 58,242 6 % 14,308 2 %91-180 days overdue 38,941 4 % 18,362 3 %More than 180 days overdue 34,818 3 % 20,225 3 %Total 1,029,665 100 % 676,054 100 %", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-1057-2": { "value": "The Group measures the loss allowance for trade receivables at an amount equal to lifetime expected creditlosses. Based on historical trends, the Group recognises a loss allowance of 100% against all receivables over120 days past due, unless it is probable that the receivable will be collected based on past experience withcustomer and financial position of the debtor. Additional allowances for specific balances are recognised basedon past experience and an analysis of the financial position of the debtor along with other relevant factors.There is no loss allowance related to accrued revenues.The Group has recognised a provision for bad debts of KNOK 37 997 (FY2021 - KNOK 37 621). Tradereceivables recognised as a part of business combinations are recognised at fair value on the date ofacquisition, allowance for impairment amounted to KNOK 0 (FY2021 - KNOK 0).", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-1089-2": { "value": "Note 16 Cash and cash equivalents(Amounts in NOK 1000)2022 2021Cash and cash equivalents 826,851 843,618Total cash and cash equivalents 826,851 843,618Cash and cash equivalents include restricted cash related to regulatory requirements.The cash pool is a zero-balancing cash-pool, including the automatic transfers of funds between a master accountand subsidiary accounts to cover deposit and withdrawal activity wihin the arrangement.LINK Mobility Group AS is the cash pool administrator/master and holder of the top accounts in differentcurrencies (defined as Facility Accounts). In addition to Facility Accounts, various transactional accounts exist inthe same currency as the Facility Account; these are defined as Detail Accounts.Funds deposited into a Detail Account are automatically and instantly transferred to a Facility Account. Similarly,funds withdrawn from a Detail Account are automatically and instantly transferred from a Facility Account. TheDetail Accounts maintain a balance of zero, whereas each Facility Account holds the credit or debit balance of thefunds available for drawing in the cash pool.A Facility Account (and its balance) is owned solely by LINK and creates rights and obligations only between LINKand the bank. The balance on the Facility Accounts is subject to interest calculations between LINK and the bank.Transactions (deposits or withdrawals) cannot be performed on a Facility Account, but must be performed using aDetail Account.The Bank registers each transaction between each Facility Account and each Detail Account in the cash pool andthe total balance thereof. This balance reflects the intra-Group balance between LINK and each Detail AccountHolder. The participating entities of the Group have internal balances toward LINK through the use of the DetailAccounts.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-1112-2": { "value": "Restricted cash 2022 2021Taxes withheld 10,175 13,181Other restricted cash 4,582 4,354Total restricted cash 14,757 17,535", "dimensions": { "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-1116-2": { "value": "Note 17 Share capital and shareholder informationShare capital as at 31 December 2022 is KNOK 1 480 (2021: KNOK 1 471), being 295 890 306ordinary shares (2021: 294 252 254 ordinary shares) at a nominal value of NOK 0.005/share (2021:NOK 0.005/share). There are no preference shares in FY2022 (FY2021: nil).All shares were fully paid; each ordinary share carries one vote at any general meeting.The movement in the number of shares during the year was as follows:2022 2021Ordinary shares opening balance 2022/2021 294,252,254 270,911,039Issue of ordinary shares (11 March 2021) 1,226,637Issue of ordinary shares (31 March 2021) 1,687,589Issue of ordinary shares (31 May 2021) 1,723,310Issue of ordinary shares (07 June 2021) 16,755,069Issue of ordinary shares (24 June 2021) 1,235,424Issue of ordinary shares (14 December 2021) 713,186Issue of ordinary shares (07 July 2022) 588,127Issue of ordinary shares (14 November 2022) 929,457Issue of ordinary shares (24 November 2022) 120,468Ordinary shares at the end of the period 295,890,306 294,252,254Total number of shares at the end of the period 295,890,306 294,252,254LINK Mobility Group Holding ASA has the following major shareholders as at 31 December 2022:Name of shareholder Type of account Ownership interestCitibank, N.A. Nominee 31.65%State Street Bank and Trust Comp Nominee 7.68%KARBON INVEST AS Ordinary 5.39%Citibank, N.A. Nominee 4.53%FOLKETRYGDFONDET Ordinary 4.28%The Bank of New York Mellon SA/NV Nominee 3.34%Danske Bank A/S Nominee 3.23%FERD AS Ordinary 2.49%SKANDINAVISKA ENSKILDA BANKEN AB Ordinary 1.78%The Bank of New York Mellon Nominee 1.44%VERDIPAPIRFONDET FIRST GENERATOR Ordinary 1.32%Saxo Bank A/S Nominee 1.31%NORDEA BANK ABP Broker 1.20%BARCLAYS CAPITAL SEC. LTD FIRM Ordinary 1.17%DEFA ENDEAVOUR AS Ordinary 1.16%Name of shareholder Type of account Ownership interestCitibank, N.A. Nominee 1.13%J.P. Morgan SE Nominee 1.09%The Bank of New York Mellon SA/NV Nominee 0.85%VERDIPAPIRFONDET DELPHI NORDIC Ordinary 0.85%The Bank of New York Mellon SA/NV Nominee 0.84%76.74%The company\u2019s trustees (Board Members, management) hold ownership interests and rights to shares:Name of shareholder Total number of sharesVictory Partners VIII Limited via a nominee account in Citibank 93,612,321 (controlled by Abry who have 2 Board members)Karbon Invest AS (controlled by Jens Rugseth) 15,945,105 Sundahl Aps (controlled by Consultant GLT - S\u00f8ren Sundahl) 9,586,565 Rugz AS (controlled by Jens Rugseth) 500,000 Thomas Berge 331,122 Ina Rasmussen 51,213 Benoit Bole 50,000 Hendrik Faasch 47,719 Lin Ackema 29,460 P\u00e5l Marius Brun 16,251 Sara Murby Forste 15,957 Morten L\u00f8ken Edvardsen 6,595 Grethe Helene Viksaas (Board member) 6,382 ", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-1141-2": { "value": "Note 18 Classes and categories of financial instruments(Amounts in NOK 1000)Carrying value2022 Amortised TotalcostCurrent financial assetsTrade receivables 1,029,665 1,029,665Cash and cash equivalents 826,851 826,851Non-current financial liabilitiesBorrowings 3,837,096 3,837,096Lease liabilities 34,381 34,381Current liabilitiesBorrowings 5,470 5,470Lease liabilities 14,217 14,217Trade payables 698,333 698,333The financial assets held by the Group are held within a business model whose objective is to hold financialassets in order to collect contractual cash flows and are thus measured subsequently at amortised cost less lossallowances.All financial liabilities are measured at amortized cost.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-1137-2": { "value": "The carrying amounts of financial assets and liabilities approximate their fair value as at 31 December 2022.Arrangements with financial institutions are entered into on market terms, and the carrying value at the reportingdate has been assessed as approximating fair value.The recognised amounts consitute a reasonable approximation of fair value.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-1159-2": { "value": "Note 19 Interest-bearing liabilities(Amounts in NOK 1000)Interest bearing liabilities are measured at amortised cost.Non-current financial liabilities 2022 2021Bond loan 3,837,096 3,629,772Long-term lease liability 34,381 45,040Holdback - 66,698Total 3,871,478 3,741,510Current liabilities 2022 2021Holdback - 15,598Short-term lease liability 14,217 16,906Debt to financial institutions/bond loan* 5,470 8,856Total 19,688 41,360Instalments falling due within a 12 month period, including non-capitalised interest, are classified as current.The book value of borrowings is estimated to approximate their fair value.Debt out-Amortized Amortized Due dateFacility / Currencystandingcost EURcost NOK Maturity Term Interest p. a.InterestBond loan(tap issue 15.12.2020) 200,000 198,388 1,981,657 15 Dec 2025 5 year 3.375 % p.a. Half yearlyBond loan(tap issue 23.06.2021) 170,000 164,996 1,648,115 15 Dec 2025 5 year 3.375 % p.a. Half yearlyTotal 3,629,7722022 2021Bond loan (tap issue 15.12.2020) 2,102,883 1,998,768Bond loan (tap issue 23.06.2021) 1,786,041 1,699,011Transaction costs (tap issue 15.12.2020)\u00b9 -21,228 -21,228Transaction costs (tap issue 23.06.2021)\u00b9 -56,127 -56,127Amortisation (tap issue 15.12.2020) 8,215 4,118Amortisation (tap issue 23.06.2021) 17,313 5,231Accrued interest and fees 5,470 6,980Carrying amount 3,842,567 3,636,753The bond loan is initially measured at fair value net of transaction costs and it is subsequentlymeasured at amortized cost using the effective interest rate method. Consequently, the transactioncost will be amortized over the life of the bond loan. The carrying value of the bond loan will be equalto the principal amount of EUR 370 million at maturity in FY2025.Maturity analysis of borrowings (including interest)Contractual maturities of financial liabilities at < 3 3 months 1 - 22 - 531 December 2022months- 1 yearyearsyears TotalBond loan (tap issue 15.12.2020) - 70,968 70,968 2,173,728 2,315,664Bond loan (tap issue 23.06.2021) - 60,323 60,323 1,847,669 1,968,315Lease liabilities - 14,217 11,460 22,921 48,599Holdback - - - - -Total - 145,508 142,752 4,044,318 4,332,578Contractual maturities of financial liabilities at < 3 3 months 1 - 2 2 - 531 December 2021months- 1 yearyearsyears TotalBond loan (tap issue 15.12.2020) - 67,424 67,424 2,132,609 2,267,458Bond loan (tap issue 23.06.2021) - 57,311 57,311 1,812,717 1,927,339Lease liabilities - 16,906 15,013 30,027 61,946Holdback 160 15,598 66,538 - 82,296Total 160 157,239 206,286 3,975,353 4,339,038CovenantsUnder the bond terms, the Group is required to comply with the following financial covenants at therespective quarterly and annual test dates:Financial Reporting:relevant platform) no later than 60 days after the end of the relevant interim period.platform) no later than 120 days after the end of the fiscal year.A compliance certificate is to be provided with a copy of the financial reports; the compliance certificateis to be signed by the Chief Executive Officer or the Chief Financial Officer to certify that the financialreports are fairly representative of its financial condition as at the date of those financial statements.Accounting standards are to be consistently applied.Financial Indebtedness:Except as permitted, the Issuer shall not, and shall procure that no other Group Company will, incur anyadditional Financial Indebtedness or maintain or prolong any existing Financial Indebtedness.Negative Pledge:Excluding Permitted Security, the Issuer shall not, and shall procure that no other Group Company will,create or allow to subsist, retain, provide, prolong or renew any Security over any of its/their assets(whether present or future).Disposals of Business:The Issuer shall not, and shall ensure that no other Group Company will, sell, transfer or otherwisedispose of all or substantial part of its assets or operations unless the transaction is carried out at fairmarket value, on terms and conditions customary for such transaction and such transaction would nothave a Material Adverse Effect.Distribution:Except as permitted, the Issuer shall not, and shall procure that no other Group Company will make anyDistribution.Incurrence Test:The incurrence test is met if the Leverage Ratio is less than, for any additional Financial Indebtedness(3.50x) or for Distributions (1.50x).The Interest Coverage Ratio exceeds 3.0xCompliance with the Incurrence Test is subject to in each cash, that no Event of Default is outstandingCurrent liabilities 2022 2021Bond loan* 5,470 6,980Total 5,470 6,980", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-1252-2": { "value": "Note 20 Financial instruments, risk management objectives,and policiesThrough its operations the Group is exposed to the the following financial risks;Interest rate riskInterest rate risk arises as a consequence of long-term debt. In December 2020 the Company successfullycompleted the issuance of EUR 200 million senior unsecured bonds, with a EUR 350 million borrowing limit.On 23 June 2021, LINK issued EUR 170 million new bonds in LINK's outstanding 5-year senior unsecured3.375% fixed rate bond issue, raising the total outstanding amount to EUR 370 million. The bonds wereissued at par; refer to note 19 for further details.The sensitivity analysis below is based on the exposure to changes in interest rates for non-derivativeinstruments at the reporting date. For floating rate liabilities, the analysis is prepared assuming theamount outstanding at reporting date was outstanding for the whole year. A one percent increase ordecrease represents management\u2019s assessment of reasonable and possible changes in interest rates.If interest rates had been one percent higher/lower and all other variables were held constant, theGroup\u2019s profit (and corresponding equity) for the period ended 31 December 2022 would decrease/increase by KNOK 38 901 (FY2021 KNOK 36 959). This is mainly attributable to the Group\u2019s exposureto interest rates on its variable rate borrowings.Credit RiskCredit risk is the risk of a counterparty defaulting. The Group's credit risk is limited to trade and otherreceivables and is mitigated by the Group's guidelines to ensure that credit sales are only made tocustomers with high credit rating. Customers with a low credit rating are required to prepay for servicesrendered by the Group.The Group\u2019s credit risk related to trade receivables is assessed to be limited due to the high number ofdiverse customers in the Group\u2019s customer base. Refer to note 15 for additional information related totrade and other receivables.The carrying value of trade and other receivables represent the Group's maximum exposure to creditrisk at the balance sheet date.Liquidity riskLiquidity risk is the risk that the Group is unable to meet its financial obligations when they mature,resulting in default.The Group considers its liquidity risk to be limited, and has sufficient liquidity available on bankaccounts as of year-end. Refer to notes 19 and 21 for information about maturity of trade and otherpayables and borrowings.The Group has no credit facilities. Subsidiaries receive all funding from the Group and are not permittedto raise external financing independentlyThe Group has financial debt covenants related to the senior unsecured bonds. Refer to note 18 forinformation about the bond convenants.Capital managementThe Group focuses on maintaining sufficient cash resources to ensure the ability to finance furtheractivities.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-1236-2": { "value": "Foreign exchange riskThe Group undertakes business in foreign currencies and is consequently exposed to fluctuations inexchange rates. Foreign exchange risk arises from transactions related to operations conducted, andassets and liabilities arising in foreign currencies. The Group undertakes transactions denominated inNOK, DKK, EUR, SEK, PLN, BGN, CHF, GBP, HUF, RON, MKD and USD. Revenue and cost transactionswithin foreign subsidiaries are normally carried out in the same currency, which mitigates the currencyrisk.However, as the Group's overall financial reporting is presented in NOK, changes in the value of DKK,EUR, SEK, PLN, BGN, CHF, GBP, HUF, RON, MKD or USD in relation to NOK affect the Group\u2019s overallrevenue, profit or loss and financial position. Based on exposure throughout the year and balances atthe period-end, the Group assesses that fluctuations in NOK/EUR, NOK/SEK and NOK/CHF have themost significant impact on the financial reporting of financial assets and liabilities. The table belowsummarises the impact a change in these currencies will have on the consolidated income statementand on retained earnings/accumulated losses as at 31 December 2022. The analysis is based onthe assumption that the foreign exchange rates increase or decrease by 10%, all other variables heldconstant.31 December 2022(amounts in NOK 1000) NOK/EUR impact NOK/CHF impact NOK/SEK impactTrade receivables 68,171 25,619 16,623Trade payables 58,596 15,822 6,155Borrowings 389,011 - -", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-1301-2": { "value": "Note 21 Trade and other payablesTrade and other payables 2022 2021Total trade and other payables 1,331,086 1,062,618Trade payables 698,333 579,542Public duties 36,225 74,227Accrued vacation pay 53,193 55,259Accrued expenses 543,335 353,590Trade payables is comprised of amounts outstanding for trade purchases. Accrued expenses arerepresentative of accrued cost of goods sold for which a final invoice has not been received.Trade and other payables are due within three months.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-1318-2": { "value": "Note 22 Income tax(Amounts in NOK 1000)Income tax payable (balance sheet) 2022 2021Income tax payable 2,578 29,627Current tax liabilities (balance sheet) 2,578 29,627Effective Tax RateThe difference between income tax calculated at the applicable income tax rate and the income taxexpense attributable to loss before income tax was as follows:2022 2021Profit/(loss) before income tax -155,429 -47,670Statutory income tax rate* 22% 22%Expected income tax expense/(benefit) -34,194 -10,487Tax effect on non-taxable income/expenses -21,916 -5,566Tax effect non deductible expenses 62,029 46,073Prior year adjustment -8,230 5,839Effect of changes in tax rules and rates 4,458 -1,652Non deductible interest, interest cap rules - 14,135Change in deferred tax asset not recognized -6,470 -18,450Income tax expense/income (-) for the year -4,323 29,891Effective tax rate 3% -63%* The statutory income tax rate based on the currently enacted tax rate in Norway.Specification of the tax effect of temporary differences and losses carried forwardTax losses and interest cap for which no deferred tax asset has been recognised2022 2021Unused tax loss carry forward 76,039 -Interest cap 361,459 365,406Potential tax benefit unused tax losses, 22% 16,728 -Potential tax benefit interest cap, 22 % 79,521 80,389The unused tax loss carry forward balances are related to Netsize S.A. For this company the benefit from theunused tax losses is uncertain.Interest cap is related to LINK Mobility Group Holding ASA and to LINK Mobility Group AS. The benefit from theinterest cap carried forward is uncertain and the amount can be carried forward for 10 years.Unrecognised temporary differences2022 2021Temporary differences for which deferred tax liabilities have not been recognised - -Unrecognised tax liabilities relating to the above temporary differences, 22 % - -Tax effect of temporary differences and tax losses carried forward as of 31 DecemberDeferred tax assets: 2022 2021Tangible and intangible assets 12,096 6,569Interest - -Other non-current items 7,787 9,434Total tax effect of temporary differences 19,884 16,003Deferred tax asset arising from tax losses carried forward 113,262 126,941Deferred tax assets 133,145 142,944Deferred tax liabilities: 2022 2021Intangible assets (mainly due to PPA business combinations) 498,624 528,555Other 34,440 28,406Deferred tax liabilities 533,064 556,961", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-1368-2": { "value": "Note 23 Contingencies and legal claimsAs at 31 December 2022 and as at the date of signing of this annual report, certain Group subsidiaries areinvolved in ongoing legal proceedings as either defendant or as plaintiff. Due to the uncertain outcomefor all of these ongoing proceedings, there are no provisions (contingent or otherwise) accounted forin the financial statements or disclosed elsewhere in the notes to the financial statements. Claimsfor which Group entities are defendants are deemed to be low risk as the majority are covered byguarantees as a result of acquisitions (M&A).A list of ongoing legal proceedings is provided as follows:Entity Counterparty Claim PositionNetsize S.A. Public Authority \u20ac 300,000 DefendantLINK Mobility GmbH Supplier \u20ac 250,000 DefendantLINK Mobility Italia Srl Customer \u20ac 262,000 DefendantLINK Mobility Italia Srl Customer \u20ac 210,000 DefendantTeracomm RO SRL Customer \u20ac 460,000 DefendantLINK Mobility Spain S.L.U. Supplier \u20ac 275,000 DefendantLINK Mobility Spain S.L.U. Supplier \u20ac 378,000 DefendantLINK Mobility Poland Sp. z.o.o. Customer \u20ac 1,700 DefendantLINK Mobility Austria GmbH Private Person \u20ac 386,660 PlaintiffLINK Mobility Austria GmbH Private Person \u20ac 160,000 PlaintiffLINK Mobility EAD Customer \u20ac 5,545 PlaintiffLINK Mobility EAD Customer \u20ac 112,000 PlaintiffLINK Mobility EAD Customer \u20ac 4,745 PlaintiffLINK Mobility GmbH Supplier \u20ac 1,000,000 Plaintiff", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-1368-3": { "value": "Note 23 Contingencies and legal claimsAs at 31 December 2022 and as at the date of signing of this annual report, certain Group subsidiaries areinvolved in ongoing legal proceedings as either defendant or as plaintiff. Due to the uncertain outcomefor all of these ongoing proceedings, there are no provisions (contingent or otherwise) accounted forin the financial statements or disclosed elsewhere in the notes to the financial statements. Claimsfor which Group entities are defendants are deemed to be low risk as the majority are covered byguarantees as a result of acquisitions (M&A).A list of ongoing legal proceedings is provided as follows:Entity Counterparty Claim PositionNetsize S.A. Public Authority \u20ac 300,000 DefendantLINK Mobility GmbH Supplier \u20ac 250,000 DefendantLINK Mobility Italia Srl Customer \u20ac 262,000 DefendantLINK Mobility Italia Srl Customer \u20ac 210,000 DefendantTeracomm RO SRL Customer \u20ac 460,000 DefendantLINK Mobility Spain S.L.U. Supplier \u20ac 275,000 DefendantLINK Mobility Spain S.L.U. Supplier \u20ac 378,000 DefendantLINK Mobility Poland Sp. z.o.o. Customer \u20ac 1,700 DefendantLINK Mobility Austria GmbH Private Person \u20ac 386,660 PlaintiffLINK Mobility Austria GmbH Private Person \u20ac 160,000 PlaintiffLINK Mobility EAD Customer \u20ac 5,545 PlaintiffLINK Mobility EAD Customer \u20ac 112,000 PlaintiffLINK Mobility EAD Customer \u20ac 4,745 PlaintiffLINK Mobility GmbH Supplier \u20ac 1,000,000 Plaintiff", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-1354-2": { "value": "Note 24 Events after the reporting dateAs at the date of this report, there are no events after the reporting date.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "pp-value-1394-2": { "value": "3.3 Principles of consolidationThe consolidated financial statements incorporate the financial statements of the Company and itssubsidiaries, which are entities controlled by the Company. Control is achieved when the Group haspower over the investee, is exposed, or has rights to, variable returns from its involvement with theinvestee, and has the ability to use its power to affect its returns through its power over the investee.The Group reassesses whether it controls an investee if facts and circumstances indicate that thereare changes to one or more of the three elements of control noted above.The financial statements of the subsidiaries are prepared for the same reporting periods as the parentcompany and consistent accounting policies are applied. The results of subsidiaries acquired ordisposed of during the year are included in the income statement from the date when control is obtainedand until control ceases, respectively. Intercompany transactions, balances, revenues, expenses andunrealised Group internal gains or losses are eliminated on consolidation.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:2549006RH08XJGKC2Y14", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } } } }