Gain (Loss) on Sale of Business Loss on sale of business The amount of gain (loss) on sale of business. Consolidated Statement of Operations Revenues Expenses Other operating expenses Total Expenses Net interest expense Share of results in associated companies Other financial items Total financial items Income tax benefit (expense) Gain (loss) per share - basic Gain (loss) per share - diluted Weighted average number of shares outstanding Basic Diluted Other comprehensive (loss)/income Attributable to: Non-controlling interest Controlling interest Accumulated Other Comprehensive Income (Loss) Translation differences Balance at beginning of period - Restated Balance at end of period ASSETS Right of use assets Intangible assets Investment in associates and joint ventures Deferred tax asset Trade receivables Inventories Total current assets LIABILITIES AND SHAREHOLDERS’ EQUITY Long-term interest-bearing debt Lease liabilities (non-current) Deferred tax Current portion of interest-bearing debt Lease liabilities (current) Trade payables Income tax Shareholders’ equity Non-controlling interest in consolidated subsidiary Adjustments for Write Off of Unamortised Debt Fees Re Previous Financing Write-off of unamortised debt fees re previous financing Adjustments for write-off of unamortised debt fees re previous financing to reconcile profit (loss) to net cash flow from (used in) operating activities. Adjustments for Decrease (Increase) in Trade Receivable and Other Current Assets Decrease/(increase) in trade receivable/other current assets Adjustments for decrease (increase) in trade receivable and other current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. Adjustments for Increase (Decrease) in Trade Payable and Other Current Liabilities (Decrease)/increase in trade payable/other current liabilities Adjustments for increase (decrease) in trade payable and other current liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. Adjustments for Change in Other Operating Assets and Liabilities Net including Non Cash Foreign Exchange Effects Change in other operating assets/liabilities net, inc. non-cash fx effects Adjustments for change in other operating assets and liabilities net, including non-cash foreign exchange effects to reconcile profit (loss) to net cash flow from (used in) operating activities. Capital Expenditures Classified as Investing Activities Capital expenditures The cash outflow for the capital expenditures, classified as investing activities. Repayment of Contributed Surplus to Shareholders Classified as Financing Activities Repayment of contributed surplus to shareholders The cash outflow for repayment of contributed surplus to shareholders, classified as financing activities. Cash Settlement of Restricted Stock Units Classified as Financing Activities Cash settlement of RSUs The cash outflow for settlement of restricted stock units, classified as financing activities. Profit (loss) before income taxes Taxes paid Depreciation and amortisation Share-based compensation expenses Loss/(gain) on asset disposals - net Loss/(gain) on sale/purchase of business Decrease/(increase) in inventories Net cash flow from operating activities Investment in development projects Investment in / loans to associated entities Business acquisition and investment in subsidiaries net of cash acquired Net cash flow from investing activities Interest paid Repayment of lease obligations Net proceeds from equity issue Net cash flow from financing activities Effect of exchange rate changes on cash and cash equivalents Net (decrease)/increase in cash and cash equivalents Contributed Surplus [member] Contributed Surplus This member stands for a component of equity representing the contributed surplus. Increase (Decrease) through Cash Paid for Vested Restricted Stock Units Cash paid for vested RSUs The increase (decrease) in equity resulting from cash paid for vested Restricted Stock Units (RSUs). Increase (Decrease) through Consolidation and Reduction of Share Capital Consolidation and reduction of share capital The increase (decrease) in equity resulting from consolidation and reduction of share capital. Increase through Shares Issued in Private Placement Shares issued in private placement The increase in equity resulting from shares issued in private placement. Increase through Shares Issued for Purchase of Iceland Drilling Shares issued for purchase of Iceland Drilling The increase in equity resulting from shares issued for purchase of Iceland Drilling. Increase (Decrease) through Reallocation of Additional Paid in Capital to Contributed Surplus Reallocation of additional paid in capital to contributed surplus The increase (decrease) in equity resulting from reallocation of additional paid in capital to contributed surplus. Increase (Decrease) through Translation Differences Translation differences The increase (decrease) in equity resulting from translation differences. Common shares Additional Paid In Capital Accumulated Deficit Other comprehensive income Accumulated Other Comprehensive Gain/(Loss) Noncontrolling interests Share based compensation Non-controlling interests acquired Net proceeds from equity issue Atributable to controlling interests Net loss Attributed to controlling interests Diluted Operating revenue Total Revenue Attributable to controlling interests Share of result attributed to non-controlling interest Currency translation differences Accumulated Other Comprehensive Income/(Loss) Property plant and equipment Assets held for sale Liabilities directly associated with assets held for sale Impairment of assets Adjustments For Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss Assets Classified As Held For Sale Adjustments for impairment loss (reversal of impairment loss) on assets classified as held for sale recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. Impairment of assets held for sale Effect of exchange rate movements on internal and external loan balances Interest expensed New bond issue Repayment of issues bonds Repayments under revolving facilities and other longterm debt Debt fees paid Increase (Decrease) through Release of Accumulated Other Comprehensive Income Relating to Equity Investment Release of AOCI on equity investment The increase (decrease) in equity resulting from release of accumulated other comprehensive income relating to equity investment. Authorised Share Capital The nominal value of authorised share capital. Authorized share capital Authorized share capital (in Shares) Issued, outstanding and fully paid share capital (in Shares) Issued, outstanding and fully paid share capital Statement of changes in equity placeholder - this item MUST be used as a starting point for the statement of changes in equity The 20 largest shareholders Subsidiaries Subsequent events Remuneration to the Board of Directors, key executive Accounting policy - Share-based payments Share-based payments Related Parties Market risk Credit risk Liquidity risk Capital management Financial risk management Provisions and Contingent Liabilities Other current liabilities Fair value of Financial Instruments Interest-bearing borrowings Inventory Accounting policy - Trade and other receivables Asset held for sale Cash and Cash Equivalents Accounting policy - Cash and cash equivalents Accounting policy - Restricted cash Business Acquisitions Investments in Associates and Joint Ventures Accounting policy - Investments in Associates and Joint Ventures Goodwill Accounting policy - Goodwill Impairment of Assets Accounting policy - Intangible assets Intangible assets Accounting policy - Leasing Right of use assets Property, plant and equipment Accounting policy - Property, plant and equipment Income Tax Accounting policy - Income Taxes Earnings per Share Accounting policy - Earnings per Share Other Operating Expenses Financial Income and Expenses Segments Accounting policy - Segments Personnel Expenses General Information Going Concern Summary of IFRS Accounting Policies Basis of presentation Basis of consolidation Reclassifications Use of estimates Foreign currencies Inventories New and Amended Standards and Interpretations Not Yet Adopted First time adoption of IFRS Revenue Accounting policy - Revenue from contracts with customers