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"value": "Accounting principle The cash flow statement is compiled using the indirect method. Cash and cash equivalents include cash, bank deposits and other short-term investments with terms not exceeding three months that can immediately, and with no material exchange rate exposure, be exchanged for cash.(the \u201cCompany\u201d) is aThe registered office is domiciled inEstimates The preparation of financial statements in accordance with IFRS requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expense. The estimates and associated assumptions are based on historical experience and other factors that are believed to be reasonable under the circumstances, the results of which form the basis of determining carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.The area that is most influenced by estimates and management judgement is the annual impairment test of goodwill. Reference is made to note 7 for additional information.New standards and interpretations not yet adoptedA number of new standards, amendments to standards and interpretations were not effective for the year ended 31 December 2022 and have not been applied in preparing these consolidated financial statements. Those that may be relevant to the Group are set out below. The Group does not plan to adopt these standards early. These will be adopted in the period that they become mandatory unless otherwise indicated:\u2022 IFRS 17 Insurance Contracts\u2022 Amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2\u2022 Amendments to IAS 8 Accounting policies, Changes in Accounting Estimates and Errors\u2022 Amendments to IAS 12 Income TaxesTOMRA is considering the effects of the future adoption of these standards. The current assessment is that TOMRA does not expect any material effects on the financial statements from the new standards. GeneralThe consolidated financial statements of the Company for the year ended 31 December 2022 comprise the Company and its subsidiaries and joint ventures (together referred to as the \u201cGroup\u201d) and the Group\u2019s interest in associates. The financial statements consist of the income statement, other comprehensive income, balance sheet, cash flow statement, consolidated statement of changes in equity and notes to the accounts. The financial statements were authorized for issue by the Boardof Directors on 23 February 2023 and will be presented for final approval at the Annual General Meeting on 27 April 2023.Until the final approval by the general meeting, the board can authorize changes to the financial statements. Basis of preparationThe financial statements are presented in million NOK, rounded to the nearest one hundred thousand. The financial statements are prepared based on historical cost, except for the following material items:\u2022 Derivative financial instruments recognized at fair valuethrough profit and loss. \u2022 Defined benefit obligation recognized as the net total of the plan assets and the present value of the defined benefit obligation.\u2022 Financial liabilities recognized due to anticipated acquisitions at the present value of the expected redemption amount.The financial statements are prepared on a going concern basis.The accounting policies have been applied consistently by each Group entity to all periods presented in these consolidated financial statements.Consolidated companiesThe consolidated accounts include the parent company TOMRA Systems ASA and companies in which the parent company has control. Refer to note 23 Composition of the Group.Climate RiskIn preparing the financial statements, the Directors have considered the impact of climate change. There has been no material impact identified on the going concern assessment and viability of the Group and the financial reporting judgements and estimates. Whilst there is currently no medium-term impact expected from climate change, the Directors are aware of the ever-changing risks attached to climate change and will regularly assess these risks against judgements and estimates made in preparation of the Group\u2019s financial statements.NOTESNOTE 1 SEGMENT INFORMATIONTOMRA has three operating segments; TOMRA Collection, TOMRA Recycling and TOMRA Food reporting to the Chief operating decision maker which is the CEO.TOMRA Collection:Reverse Vending is a provider of Reverse Vending Machines (RVMs) and related data management systems.Material Recovery is a provider of pick-up, transportation and processing services of empty beverage containers on behalf of beverage producers/fillers on the US East Coast and in Canada. In addition the segment generates commodity revenues from the sale of collected materials.Reverse vending and Material recovery are separate activities within the operating segment TOMRA Collection. The reporting to the chief operating decision maker is at the level of TOMRA Collection.TOMRA Recycling is a provider of advanced optical sorting systems to the Recycling industry. TOMRA Food is a provider of advanced optical sorting systems to the Food industry.Group Functions consists of corporate functions at TOMRA Group.Segment information 2022 Collection Recycling Food Group TOTALAmounts in NOK million functionsNorthern Europe 926.6 89.9 60.5 1,077.01)Rest of Europe 2,530.8 1,342.5 854.5 4,727.82)North America 1,944.0 360.4 1,482.5 3,786.9South America 8.7 54.4 279.5 342.6Asia 101.9 317.9 369.2 789.0Oceania 679.8 85.0 441.3 1,206.1Africa 0.0 125.9 132.7 258.63)Operating revenues 6,191.8 2,376.0 3,620.2 0.0 12,188.0Depreciation and impairment 519.9 84.4 131.6 735.94)Other operating expenses 4,725.9 1,798.5 3,144.5 158.1 9,827.0EBITA 946.0 493.1 344.1 (158.1) 1,625.1- in % 15 % 21 % 10 % 13 %Amortizations 89.5 21.4 64.3 175.2EBIT (operating profit) 856.5 471.7 279.9 (158.1) 1,449.9- in % 14 % 20 % 8 % 12 %5)Assets 5,885.9 3,395.4 3,554.3 1,096.7 13,932.3Liabilities 2,411.2 693.9 1,424.5 2,830.9 7,360.5Investments in joint ventures and associates 76.1 - - - 76.1Share of profit of joint ventures and associates 46.7 - - - 46.7Investments 568.7 104.9 157.8 - 831.4Segment information 2021 Collection Recycling Food Group TOTALAmounts in NOK million functionsNorthern Europe 802.6 23.5 41.4 867.51)Rest of Europe 2,616.0 1,127.5 869.7 4,613.22)North America 1,671.7 249.3 1,108.1 3,029.1South America 1.1 31.4 260.6 293.1Asia 31.6 289.8 352.0 673.4Oceania 614.9 72.8 479.7 1,167.4Africa - 86.6 178.4 265.03Operating revenues ) 5,737.9 1,880.9 3,289.9 0.0 10,908.7Depreciation and impairment 448.6 75.3 114.1 638.04)Other operating expenses 4,172.2 1,391.5 2,815.7 122.0 8,501.4EBITA 1,117.1 414.1 360.1 (122.0) 1,769.3- in % 19 % 22 % 11 % 16 %Amortizations 109.4 16.2 91.2 216.8EBIT (operating profit) 1,007.7 397.9 268.9 (122.0) 1,552.5- in % 18 % 21 % 8 % 14 %5)Assets 4,804.7 2,939.1 2,971.0 874.1 11,588.9Liabilities 2,075.6 558.1 1,216.4 1,574.6 5,424.7Investments in joint ventures and associates 29.8 - - - 29.8Share of profit of joint ventures and associates 65.3 - - - 65.3Investments 421.7 88.0 118.0 - 627.71) Includes revenues from Germany of NOK 1,869 million in 2022 (NOK 1,966 million in 2021). The Group has no customers which individually contribute 10% or more of the Group\u2019s revenues.2) Includes revenues from USA of NOK 3,244 million in 2022 (NOK 2,574 million in 2021).3) There is no material segment revenue from transactions between the business areas.4) There are no significant non-cash expenses.5) NOK 1,120 million of the assets was located in Norway in 2022 (NOK 1,419 million in 2021). Assets and liabilities are distributed tothe different reporting segments. Cash, tax positions, and interest-bearing debt (not including IFRS 16 lease liabilities) are allocated to Group Functions. NOTE 1 SEGMENT INFORMATION CONT.NOTE 2 REVENUESAccounting principleRevenue is measured based on the consideration specified in the contract with a customer. TOMRA Group recognizes revenue when it transfers control over a product or service to a customer. The Group comprises four revenue streams and operates on all continents. Payment terms differ both between and within the business streams as well as geographically, and include prepayments, progress payments and credit payments (normally not longer than 90 days). TOMRA Collection principally generates revenue from the sale or lease of Reverse Vending Machines (RVMs) including installation and sale of service on the RVMs. TOMRA Food and TOMRA Recycling principally generate revenue from sale and installation of sorters and sale of service on the sorters. Sales and installation of RVMs and SortersSale of the machine and service may be sold separately or in bundled packages. If the sale of the machine, freight, installation, and service are sold as one contract, the transaction price is allocated to the performance obligation sale of the machine, incl freight and installation. The sale of the service contract is considered a separate performance obligation and the consideration is allocated based on their stand-alone selling prices. Any discounts are allocated between the different performance obligations if they are not specified in the contract.For the sale and installation of RVMs and Sorters, revenue is recognized when the customer obtains control over the goods. TOMRA\u2019s assessment is that the customer obtains control over the RVM/Sorter when it is delivered, and revenue is recognized at that point in time.For some Recycling and Food projects machines are built to a specific customer order or built only for one specific customer to use. These machines have no alternative use for TOMRA and there is an enforceable right to payment (incl. mark-up) for performance completed to date. The revenue is recognized over time as the performance obligation is satisfied. TOMRA uses an input method by measuring the value to the customer transferred to date. The progress is assessed by reference to work performed and cost incurred relative to expected total production costs.Contract expenses are recognized as incurred unless they create an asset related to future contract activity. An expected loss on a contract is recognized immediately in profit and loss.Rendering of serviceTOMRA sells both ad-hoc service and service contracts. For ad-hoc service, revenue is recognized at a point in time when the service is performed. For service contracts, revenue is recognized over the contract period, since it is considered a performance obligation satisfied over time where the customer simultaneously receives and consumes the benefits. Lease revenuesLeases where TOMRA Group is a lessor are classified as either financial or operational lease. Lease contracts where TOMRA Group does not transfer substantially all the risks and rewards of the asset are classified as operating leases. Rental income is then recognized as revenue on a straight-line basis over the lease term or another systematic basis in the Income statement. For throughput leases, revenue is recognized based on actual throughput every month.Lease contracts where substantially all the risks and rewards are transferred are classified as financial lease. Revenue is then recognized at a point in time when the customer obtains control of the goods along with the accompanying receivable. The cost of the RVM/sorter is then derecognized from inventory and recognized as Costs of goods sold. Loss on lease contracts is assessed in the same way as trade receivables.Material recovery Revenue from material recovery consists of pick-up, transportation and processing of empty beverage containers on the East Coast of the United States and in Canada. Revenue recognized from processing and handling is based on the number of containers collected and processed. Commodity revenues consist of the sale of collected materials including alumina, plastic, and glass. Commodity revenues are recognized when the materials are sold, and the customer obtains control over the goods. Financing componentVery few contracts are sold with payments terms exceeding one year, and the finance component of these contracts is considered immaterial.TOMRA has no other material obligations for returns, refunds or similar.NOTE 2 REVENUES CONT.Disaggregated revenues 2022 Amounts in NOK million Collection Recycling Food TOTALSale of RVMs / Sorters 2,439.2 1,931.3 2,721.1 7,091.6Service 1,335.5 419.8 846.4 2,601.7Throughput revenues and lease of RVMs / Sorters 1,225.5 24.9 52.7 1,303.1Material Recovery 1,191.6 - - 1,191.6Operating revenues 6,191.8 2,376.0 3,620.2 12,188.0Disaggregated revenues 2021 Amounts in NOK million Collection Recycling Food TOTALSale of RVMs / Sorters 2,388.7 1,511.7 2,515.4 6,415.8Service 1,270.2 334.4 717.9 2,322.5Throughput revenues and lease of RVMs / Sorters 1,051.9 34.8 56.6 1,143.3Material Recovery 1,027.1 - - 1,027.1Operating revenues 5,737.9 1,880.9 3,289.9 10,908.7Contract balances The following table provides information about receivables, contract assets and contract liabilities from contracts with customers.Amounts in NOK million 2022 2021 Receivables from sales/contracts, included in receivables 2,548.3 1,960.3Contract assets 113.4 38.2Contract liabilities 819.2 577.1Contract assets are limited and refer mainly to sorting equipment developed and manufactured to order with revenue recognition over time in accordance with the percentage of completion method. The balance shows the Group\u2019s right to consideration for work completed but not invoiced at the reporting date. The opening balance is normally transferred to receivables during the year and contract assets are increased by new contracts.The contract liabilities primarily relate to the advance consideration received from customers for service contracts and sale of sorters where prepayments up front is common practice. The opening balance is normally transferred to revenues during the year and contract liabilities is increased by new advances from customers.Transaction price allocated to the remaining performance obligationsThe following table includes revenues expected to be recognized in the future related to performance obligations that are not satisfied at the reporting date.Amounts in NOK million 2023 2024 2025 TotalRevenues from sale of Sorters 1,471.2 159.2 119.9 1,750.3The Group applies the practical expedient in paragraph 121 of IFRS 15 and does not disclose information about remaining performance obligations that have original expected durations of one year or less.NOTE 3 INVENTORY/RAW MATERIALS AND CONSUMABLES USEDAccounting principleInventoryThe cost of inventories is based on the weighted average cost principle and includes expenditure incurred in acquiring the inventories and bringing them to their existing location and condition. In the case of manufactured inventories and work in progress, cost includes an appropriate share of overheads based on normal operating capacity.Raw materials and consumables usedAmounts in NOK million 2022 2021Raw materials and consumables used, gross 5,542.5 4,734.8Change in inventory (486.3) (391.0)Total raw materials and consumables used, net 5,056.2 4,343.8Cost of goods sold includes adjustment of inventory obsolescence of NOK 41.9 million (2021: NOK -4.3 million).Inventory Amounts in NOK million 2022 2021Raw materials 911.9 621.0Commodities 1.6 1.6Work in progress 100.9 61.1Finished goods 636.4 431.0Spare parts 718.9 768.7Total inventory 2,369.7 1,883.4Inventories are not subject to retention of title clauses.NOTE 4 EMPLOYEE BENEFITS EXPENSES / REMUNERATION OF EXECUTIVE MANAGEMENT AND THE BOARD / AUDITOR\u2019S REMUNERATIONAccounting principleSalaries and other personnel expenses represent expenses associated with the remuneration of personnel employed by the Group.Employee benefits expenses Amounts in NOK million 2022 2021Salaries 3,059.2 2,664.3Social security tax 372.6 332.0Pension - Defined benefit plan 17.5 10.5Pension - Defined contribution plan 87.8 91.11)Other labor cost 307.4 278.1Total employee benefits expenses 3,844.5 3,376.0Number of man-years 4,898 4,4011) Other labor cost mainly consist of social expenses, meetings, training, recruiting and similar.NOTE 4 EMPLOYEE BENEFITS EXPENSES / REMUNERATION OF EXECUTIVE MANAGEMENT AND THE BOARD / AUDITOR\u2019S REMUNERATION CONT.Executive Leadership remuneration and Board of Directors compensation Other members of the 1) CEO Executive Leadership Team TotalAmounts in NOK million 2022 2021 2022 2021 2022 2021Salary 4,843 7,839 18,448 15,051 23,291 22,890Variable salary - 3,888 2,656 6,227 2,656 10,115Pension Premiums 1,020 1,230 3,339 2,530 4,359 3,760Other benefits 258 2,059 4,587 3,110 4,845 5,169Total 6,121 15,016 29,030 26,918 35,151 41,9341) Tove Anderson replaced Stefan Ranstrand as CEO 16 August 2021. Remuneration for 2021 for CEO includes remuneration for both Tove Anderson and Stefan Ranstrand.Amounts in NOK million 2022 2021Fees to Board of Directors 4,110 3,837Further information on Remuneration to Executive Leadership and Board members is provided in the Remuneration report 2022, available on TOMRA\u2019s website (Annual General Meeting documentation).Auditors\u2019 remuneration Amounts in NOK million 2022 2021Statutory audit 16.0 12.2Other attestation services 0.7 -Tax consulting 9.9 6.9Other services 3.5 0.9Total 30.1 20.0In 2022 TOMRA paid PwC NOK 9.1 million in audit fees, NOK 1.8 million in tax consulting and NOK 0.7 million for other services.NOTE 5 FINANCIAL ITEMSAccounting principleNet financing costs comprise interest payable on borrowings calculated using the effective interest rate method, interest receivable on funds invested, dividend income, foreign exchange gains and losses, and gains and losses on hedging instruments that are recognized in the income statement.Net financial items Amounts in NOK million 2022 2021Interest income 14.8 11.6Total financial income 14.8 11.6Interest expenses 34.4 18.5Interest leasing contracts 38.9 34.8Other financial expenses 22.1 17.4Foreign exchange loss 14.7 35.2Total financial expenses 110.1 105.8Net financial items (95.3) (94.3)NOTE 6 TAXESAccounting principleThe tax charge in the income statement includes both taxes payable for the period and the change in deferred taxes. The change in deferred taxes reflects future taxes payable resulting from the year\u2019s activities. Deferred taxes are determined based on the accumulated result, which falls due for payment in future periods. Deferred taxes are calculated on net positive timing differences between accounting and tax balance sheet values, after offsetting negative timing differences and losses carried forward under the liability method. A deferred tax asset is recognized only to the extent that it is probable that future taxable profits will be available against which the asset can be utilised. Deferred tax assets are reduced to the extent that it is no longer probable that the related tax benefit will be realized.Tax expense Amounts in NOK million 2022 2021 Taxes payable 399.7 385.8 Tax effect of OCI items 15.7 (10.5) Net change in deferred taxes (81.7) 15.7 Tax expense 333.7 391.0 Effective tax rate Taxes based upon Norwegian tax rates 308.3 22.0 % 335.2 22.0 %Taxes based upon deviation between local and Norwegian tax rates 19.1 1.4 % 33.3 2.2 %Tax effect from permanent differences 6.3 0.4 % 22.5 1.5 %Actual tax expense 333.7 23.8 % 391.0 25.7 %Deferred tax assets and liabilities Deferred tax assets and liabilities are presented net of their respective tax effect using tax rate of the applicable jurisdiction appliedto amounts representing future tax deductions or taxes payable and consist of the following as of 31 December. Other current Intangible non- Tangible non- Amounts in NOK million Inventory assets current assets current assets Other TotalBalance at 1 January 2022 157.1 48.6 (53.9) (51.8) 95.5 195.5Changes in deferred tax in the income statement 31.7 12.8 11.2 (15.7) 41.7 81.7Changes in deferred tax related to items in OCI - - - - - 0.0Currency translation differences 2.3 5.6 (3.3) (7.4) 4.3 1.5Balance at 31 December 2022 191.1 67.0 (46.0) (74.9) 141.5 278.7Balance at 1 January 2021 166.1 53.2 (61.2) (39.6) 95.6 214.0Changes in deferred tax in the income statement (8.0) (5.9) 8.0 (10.2) 0.5 (15.7)Changes in deferred tax related to items in OCI - - - - - 0.0Currency translation differences (1.0) 1.4 (0.7) (2.0) (0.6) (2.8)Balance at 31 December2021 157.1 48.7 (53.9) (51.8) 95.5 195.5Of which presented as deferred tax assets 31 December 2022 347.1Of which presented as deferred tax liability 31 December 2022 68.4Of which presented as deferred tax assets 31 December 2021 242.6Of which presented as deferred tax liability 31 December 2021 47.1Negative and positive timing differences, which reverse or may reverse in the same period, are offset. Deferred taxes are calculated on the basis of timing differences and losses carried forward that are offset. Timing differences between different subsidiaries have not been offset. During the period that these differences reverse, the companies will have a taxable net income that is sufficient to realize the deferred tax allowance. The losses carried forward are all in countries where future taxable profits are expected. NOTE 7 INTANGIBLE ASSETSAccounting principleIntangible assets are stated at cost less accumulated amortization and impairment losses.GoodwillGoodwill represents amounts arising on acquisition of subsidiaries, associates and joint ventures. Development costsDevelopment costs comprise mainly salaries to engineers and parts utilized in development projects related to new sorters and reverse vending machines.Other intangiblesOther intangibles comprises purchase price allocations from acquisitions (including customer relations, agent network and trademarks) and patents. SoftwareSoftware consists of investments in ERP and CRM systems.Intangible assets Development 1)Amounts in NOK million Goodwill costs Other Software TotalCostBalance at 1 January 2022 3,157.9 880.8 704.2 731.9 5,474.8Other acquisitions / internally developed - 156.4 2.1 91.8 250.3Disposals - (1.0) (18.9) (1.2) (21.1)Effect of movements in foreign exchange 160.1 5.7 48.4 26.7 240.9Balance at 31 December 2022 3,318.0 1,041.9 735.8 849.2 5,944.9Balance at 1 January 2021 3,219.9 790.1 791.8 618.2 5,420.02)Acquisitions through business combinations 31.5 0.5 3.6 - 35.6Other acquisitions / internally developed - 103.1 16.5 110.1 229.7Disposals - - (94.3) (2.4) (96.7)Effect of movements in foreign exchange (93.5) (12.9) (13.4) 6.0 (113.8)Balance at 31 December 2021 3,157.9 880.8 704.2 731.9 5,474.8Amortization and impairment lossesBalance at 1 January 2022 189.3 665.6 598.9 473.5 1,927.43)Amortization charge for the year - 58.9 38.8 77.4 175.1Impairment losses - - 0.2 - 0.2Disposals - (1.0) (14.5) (0.6) (16.1)Effect of movements in foreign exchange 13.4 (0.4) 40.5 19.5 73.0Balance at 31 December 2022 202.7 723.1 663.9 569.8 2,159.5Balance at 1 January 2021 185.6 613.8 645.0 390.1 1,834.53)Amortization charge for the year - 60.6 59.7 93.1 213.4Impairment losses - - 3.0 - 3.0Disposals - - (95.4) (0.1) (95.5)Effect of movements in foreign exchange 3.7 (8.7) (13.5) (9.6) (28.1)Balance at 31 December 2021 189.3 665.7 598.8 473.5 1,927.34)Depreciation rate 0 % 14-33% 5-33% 10-33% Useful life Indefinite 5-7 yrs 3-20 yrs 3-10 yrs Carrying amounts31 December 2022 3,115.3 318.8 71.9 279.4 3,785.431 December 2021 2,968.6 215.1 105.4 258.4 3,547.5NOTE 7 INTANGIBLE ASSETS CONT.1) Capitalized development costs comprises mainly salaries to engineers and parts utilized in development projects related to new sorters and reverse vending machines. The carrying amount at 31 December 2022 was NOK 111.5 million for TOMRA Food, NOK 31.3 million for TOMRA Recycling and NOK 175.9 million for TOMRA Collection. 2) Acquisition through business combinations in 2021 is mainly purchase of Tomra Collection France. The total consideration paid forthe acquisition of Tomra Collection France is 450,000 EUR in addition to a possible earn-out of 1,750,000 EUR. The acquisitions are considered immaterial both separate and combined, and therefore no further information is given.3) Amortization of intangible assets is included in the line item Ordinary depreciation, amortization and impairment in the profit andloss statement. 4) All depreciation plans are linear except for customer relations and technology from the purchase price allocation of BEST that have a declining depreciation profile.Research and development expenseResearch and development cost of NOK 464.4 million has been recognized as an expense (2021: NOK 412.0 million) and NOK 156.4 million has been capitalized (2021: NOK 103.6 million). The research and development cost consist of time and material consumed on R&D projects in addition to an estimated overhead. The Group has not received any material government grants related to R&D. Impairment tests for cash-generating units containing goodwill The following units have significant carrying amounts of goodwill (each area comprises several CGU, impairment tests are performed at CGU level):Amounts in NOK million 2022 2021TOMRA Collection 409.3 381.6TOMRA Recycling 1,653.4 1,577.2TOMRA Food - Processed Food 391.5 373.4- Fresh Food 661.1 636.4Total 3,115.3 2,968.6TOMRA tests goodwill and other intangible assets with indefinite useful life annually or more frequently if there are impairment indicators. As of 31 December 2022, the Group had no intangible assets with indefinite useful life, other than goodwill. The recoverable amount of the cash-generating units(CGUs) is based on value in use calculations. These calculationsuse cash flow projections based on actual operating results (EBITA) and a five-year business plan including a residual value.Significant assumptionsBased on an overall assessment, TOMRA has identified the following assumptions as most sensitive to the value in use calculations.Growth rateTOMRA has experienced significant growth for several years, and revenues have grown organically by on average 10 percent per year over the last 5 years, excluding acquisitions. In prediction of cash flows, management has utilized a conservative approach whereby the growth used in the impairment tests is significantly lower than those experienced historically and those that have been utilized in the strategic plan. The growth in the terminal year is set to be between 1.0 and 2.0 percent in the analysis.Operating profit (EBITA)The future operating profit is dependent on a number of factors, but primarily volumes/market growth, and operating expenses/cost of production. In the impairment tests, TOMRA has estimated EBITA based on management\u2019s experience, expectations of future market development and the implemented cost saving initiatives.Discount ratesThe discount rates are based on the Weighted Average Cost of Capital (WACC) formula derived from the CAPM model. The WACC has been calculated individually for each CGU and rates of 7.7 percent to 8.7 percent after tax have been applied for the different CGUs. Capital expenditure and capital employedCapital employed is generally assumed to develop in line with revenues, and sales prices are in general assumed to be stable, following inflation. Capital expenditure is generally equal to depreciation and amortization in the calculation of terminal value as it is assumed depreciation and amortization equal capital expenditure in the long run.The exchange rates used reflect the actual exchange rate at the balance sheet date.NOTE 7 INTANGIBLE ASSETS CONT.Below is a description of the different cash generating units and considerations around the impairment tests.TOMRA Collection Reverse VendingThe business stream comprises the development, production, sales and service of reverse vending machines and related data management systems in deposit markets mainly in Europa, USA and Australia. The main customer group is food retail chains. With a high market share and significant service business, the business stream represents a steady recurring cashflow, with limited risk, as TOMRA has been the global market leader in thisbusiness stream for more than 40 years. CGUs are identified on a country-by-country basis. Terminal growth rate is assumed to be 1.5 percent, and a WACC of 7.7 percent has been utilized.Material RecoveryThe business stream comprises the pick-up, transportation and processing of empty beverage containers on behalf of beverage producers/fillers on the US East Coast and in Canada. The activity in the business stream mirrors the drinking consumption in the US deposit states, which is usually stable year over year. TOMRA is the market leader in this business stream in regions where it is present, and has been so for over 20 years. CGUs are identified on a country-by-country basis. Terminal growth rate is assumed to be 1.0 percent, and a WACC of 7.7 percent has been utilized.TOMRA FoodThe business area comprises the development, production, saleand service of sorting and processing technology for different customer segments. In the Food division, the customers are the fresh and processed food industries. TOMRA is the global market leader in sorting mid-sized objects. With main customers being food producing companies, the cyclicality in the business stream is low, due to the global dependency on a steady stream of food. Recurring revenue is however low (as for all sorting entities), as the installed base is rather new (less replacement sales) and service only accounts for a smaller fraction of revenues. The business has however been growing for many years, and has significant untapped potential, as many sorting tasks are still performed manually and new technology enables sorting of fragments / sorting with a quality that previously was not possible. TOMRA Food consist of two CGUs, one for Fresh Food and one for Processed Food. CGU\u2019s for BBC and Compac have been merged for 2022 into CGU TOMRA Fresh Food as the two organizations are merging and products are converging.A terminal growth of 2.0 percent and a WACC of 8.2 percent has been used for TOMRA Processed Food. For TOMRA Fresh Food a WACC of 8.7 percent has been applied and a terminal growth of 2.0 percent.TOMRA RecyclingThe business stream comprises the development, production, sale and service of sorting and processing technology for different customer segments in the recycling and ore sorting industry.In the recycling segment, the customers are waste management companies or plant builders operating on behalf of them, where TOMRA provides sorting systems for waste and metal material streams. TOMRA is the global market leader in the business stream and has been so for more than 10 years. The positive momentum is expected to continue, fueled by consumer awareness, regulatory requirements, and sustainability commitments from the industry. The business stream experiences some cyclicality due to fluctuations in material prices.In the ore sorting segment, the customers are mining companies, where TOMRA provides ore sorting systems. Current penetration in the ore sorting industry is more limited, but with significant potential, as the acceptance of optical sorting solutions is increasing within the industry.TOMRA Recycling consist of one CGU. A terminal growth of 2.0 percent and a WACC of 8.2 percent has been applied for TOMRA Recycling.Sensitivity analysisIn connection with the impairment testing of CGU\u2019s containing goodwill, a sensitivity analysis has been performed. A reasonably possible change in key assumptions on which management has based its determination of the unit\u2019s recoverable amount would not cause the unit\u2019s carrying amount to exceed its recoverable amount. Neither an interest rate increase of 2 percentage points, nor a reduction in forecasted cashflow of 10 percent would trigger a write-down of goodwill.NOTE 8 PROPERTY, PLANT AND EQUIPMENTAccounting principleItems of property, plant and equipment are measured at cost, less accumulated depreciation and accumulated impairment losses. Property, plant and equipment Land & Machinery Leasing 1)Amounts in NOK million Buildings & Fixtures Vehicles Equipment TotalCost Balance at 1 January 2022 520.4 1,319.5 252.5 1,175.2 3,267.6Other acquisitions 55.8 225.7 18.1 269.2 568.82)Disposals (2.6) (80.2) (5.5) (79.9) (168.2)Effect of movements in foreign exchange 35.0 88.7 28.4 117.7 269.8Balance at 31 December 2022 608.6 1,553.7 293.5 1,482.2 3,938.0Balance at 1 January 2021 535.3 1,197.5 235.4 1,113.0 3,081.2Other acquisitions 11.1 154.6 18.4 178.3 362.42)Disposals (14.3) (19.8) (5.2) (105.6) (144.9)Effect of movements in foreign exchange (11.7) (12.8) 3.9 (10.5) (31.1)Balance at 31 December 2021 520.4 1,319.5 252.5 1,175.2 3,267.6Depreciation and impairment losses Balance at 1 January 2022 262.4 813.5 155.0 782.3 2,013.2Depreciation charge for the year 39.6 145.7 27.0 211.4 423.7Write-down - - - 0.2 0.22)Disposals (2.6) (36.4) (3.5) (58.4) (100.9)Effect of movements in foreign exchange 18.6 58.0 18.3 68.0 162.9Balance at 31 December 2022 318.0 980.8 196.8 1,003.6 2,499.2Balance at 1 January 2021 237.4 691.6 131.1 684.0 1,744.1Depreciation charge for the year 35.6 129.0 24.0 181.2 369.8Write-down - 0.3 - - 0.32)Disposals (4.7) (3.3) (2.7) (80.9) (91.6)Effect of movements in foreign exchange (5.9) (4.1) 2.7 (2.0) (9.4)Balance at 31 December 2021 262.4 813.5 155.0 782.3 2,013.23)Depreciation rate 2-4% 10-33% 15-33% 10-20% Useful life 25-50 yrs 3-10 yrs 3-7 yrs 5-10 yrs Carrying amounts 31 December 2022 290.6 572.9 96.7 478.6 1,438.831 December 2021 258.0 506.0 97.5 392.9 1,254.41) Including land of NOK 38.9 million as of 31 December 2022.2) Disposals includes machines either sold, scrapped or transferred to inventory.3) All depreciation plans are linear.Leasing equipment The companies within TOMRA Group had 5,966 reverse vending machines and 223 sorters leased to customers at the end of 2022. The table below shows the minimum leasing income from today\u2019s lease portfolio. In addition to this income, TOMRA will receive income from material handling, service contracts etc. Minimum lease income from operating leasing equipment 2022 2021Less than 1 year 139.9 169.31-2 years 106.1 119.32-3 years 77.6 77.73-4 years 48.6 41.34-5 years 29.7 22.1Over 5 years 7.0 8.7Income from Collection Australia, Estonia and Lithuania is not included, since this is considered throughput revenues and not leasing of RVMs.NOTE 9 LEASINGAccounting principleShort-term leases and leases of low-value assetsTOMRA Group does not to recognize right-of-use assets and lease liabilities for short-term leases that have a lease term of 12 months or less and leases of low-value assets. For identifying items of low value, USD 5,000 has been used as a starting point. Small items such as coffee machines, laptops and small items of office furniture have also been excluded. TOMRA Group recognizes the lease payments associated with these leases as an expense on a straight-line basis over the lease term.The TOMRA Group mainly leases properties, land and cars. Rental contracts are typically made for fixed periods of 1 to 15 years but may have extension options. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. For lease of vehicles TOMRA have used the practical expedient to not separate non-lease components like service of the vehicles from lease components.The lease discounting rates are based on currency swap rates at year end for 3, 5, 7 and 10 years for all currencies. A credit spread of 0.25% is added for the 3 year swap rates, and an additional spread of 0.25% is added for each consecutive 2-year and 3-year period. Right of use assets Land & MachineryAmounts in NOK million Buildings Vehicles & fixtures TotalCost Balance at 1 January 2022 1,167.9 352.6 6.3 1,526.8Additions during the year 403.6 175.0 - 578.6Lease contracts terminated (63.0) (123.9) (2.5) (189.4)Effect of movement in foreign exchange 66.7 28.0 0.3 95.0Balance 31 December 2022 1,575.2 431.7 4.1 2,011.0Balance at 1 January 2021 1,098.5 338.5 7.0 1,444.0Additions during the year 126.9 94.5 0.5 221.9Lease contracts terminated (36.6) (75.0) (1.1) (112.7)Effect of movement in foreign exchange (20.9) (5.4) (0.1) (26.4)Balance 31 December 2021 1,167.9 352.6 6.3 1,526.8Depreciation and impairment losses Balance at 1 January 2022 410.8 169.0 4.1 583.9Depreciation charge for the year 203.0 107.9 1.1 312.0Lease contracts terminated (47.4) (106.6) (2.5) (156.5)Effect of movement in foreign exchange 24.9 14.2 0.2 39.3Balance 31 December 2022 591.3 184.5 2.9 778.7Balance at 1 January 2021 272.2 134.7 3.6 410.5Depreciation charge for the year 169.0 97.6 1.7 268.3Lease contracts terminated (25.7) (60.9) (1.1) (87.7)Effect of movement in foreign exchange (4.7) (2.4) (0.1) (7.2)Balance 31 December 2021 410.8 169.0 4.1 583.9Carrying amounts Balance 31 December 2022 983.9 247.2 1.2 1,232.3Balance 31 December 2021 757.1 183.6 2.2 942.9NOTE 9 LEASING CONT.Lease liability Amounts in NOK million 2022 2021Balance at 1 January 1,015.2 1,103.7New lease contracts 566.3 221.9Lease contracts terminated (36.0) (25.1)Lease payments (332.0) (299.9)Interest expense 38.9 34.8Effect of movement in foreign exchange 44.6 (20.2)Balance at 31 December 1,297.0 1,015.2Maturity analysis Amounts in NOK million 2022 2021Less than 6 months 129.0 119.36-12 months 157.9 147.51-2 years 232.2 178.02-3 years 189.9 124.23-4 years 159.3 95.14-5 years 114.2 78.1Over 5 years 314.5 272.9Total lease liabilities at 31 December 1,297.0 1,015.2See note 19 for maturity analysis of undiscounted values of lease liability.The Group has no material lease contract not yet commenced.Amounts recognized in Income Statement Amounts in NOK million 2022 2021Lease expenses Expenses relating to short-term leases 9.6 27.9Expenses relating to leases of low-value assets 0.8 0.7Other lease expenses 0.0 0.2Depreciation of right-of-use assets 312.0 268.3Interest expense on lease liabilities 38.9 34.8Group as LessorSee note 8 for more information about machines where TOMRA is a lessor.10. INVESTMENTS IN JOINT VENTURES AND ASSOCIATESAccounting principle When the Group\u2019s share of losses equals or exceeds its interest in the entity, including any other unsecured long-term receivables, the Group does not recognise further losses, unless it has incurred obligations or made payments on behalf of the other entity.An investment in a joint venture or an associate is impaired if circumstances exist which necesitate a lower valuation and which cannot be regarded as of a temporary nature.Investments in joint ventures and associates Tomra Ultre- Cleanaway Tomra Amounts in NOK million PET Pty Ltd. Japan Ltd Other Total2022 Book value 1 January 2022 - 24.9 - 4.9 29.8Profit 2022 - 11.3 32.5 2.9 46.7Capital infusion - - - 3.0 3.0Dividend - - - (4.7) (4.7)Currency translation difference - 1.2 0.2 (0.1) 1.3Book value 31 December 2022 0.0 37.4 32.7 6.0 76.12021 Book value 1 January 2021 48.5 10.0 - 6.3 64.81)Profit 2021 54.5 7.2 - 3.6 65.3Sale of associates (92.8) - - - (92.8)Capital infusion - 8.2 - - 8.2Dividend (10.2) - - (5.1) (15.3)Currency translation difference - (0.5) - 0.1 (0.4)Book value 31 December 2021 0.0 24.9 0.0 4.9 29.8Equity at date of acquisition 41.0 - -Country USA Australia JapanYear of acquisition 1999 2017 2008Vote and share ownership 0% 50% 50%1) The profit in 2021 consist of profit from the sale of UltrePET of NOK 59.4 million and NOK 5.0 million in currency translation loss recorded in equity previous years.Summary financial information for joint ventures and associates on 100% basis: Tomra Ultre- Cleanaway Tomra Amounts in NOK million PET Pty Ltd. Japan Ltd. Other Total2022 Assets - 281.0 203.3 32.3 516.6Liabilities - 206.2 137.9 2.1 346.2Equity - 74.8 65.4 30.2 170.4Revenues - 1,376.7 186.2 53.7 1,616.6Profit/(loss) - 22.6 45.1 6.1 73.82021 Assets - 272.6 127.5 28.4 428.5Liabilities - 222.8 107.6 1.0 331.4Equity - 49.8 19.9 27.4 97.1Revenues 209.5 1,245.1 141.6 52.9 1,649.1Profit/(loss) 19.6 14.5 5.0 9.2 48.3NOTE 11 LONG TERM RECEIVABLESAccounting principle Classification of receivables Receivables with due dates more than one year after the balance date are reported as non-current assets.Long term receivables Amounts in NOK million 2022 2021Deposits 18.5 13.11)Financial lease 170.0 121.6Loans to employees 1.5 1.62)Investment related to SERP 126.3 125.3Other long term receivables 54.5 54.1Total receivables 370.8 315.71) Financial lease relates to machines (mainly RVMs in USA and Canada) leased to customers on financial lease contracts.2) See note 17 for more information about the SERP (Supplemental Executive Retirement Plan).NOTE 12 SHORT TERM RECEIVABLESShort-term receivables Amounts in NOK million 2022 2021Trade receivables from sales contracts, gross 2,635.7 2,042.3Other trade receivables 209.0 189.4Other short-term receivables 689.0 521.6Provision for bad debt (87.3) (82.0)Total receivables 3,446.4 2,671.3Provision for bad debt per 1 January 82.0 77.7Provisions made during the year 22.0 16.7Provisions used during the year (16.7) (12.4)Provision for bad debt per 31 December 87.3 82.0Bad debt written-off and changes in provision for bad debt are reported as other operating expenses. 2022Trade receivables fall due: Allowance Gross Carrying Loss Net CarryingAmounts in NOK million in % Amount Allowance AmountNot due yet 0 % 2,161.9 6.9 2,155.01 - 30 days 0 % 345.0 0.7 344.331- 60 days 2 % 97.3 2.0 95.361 - 90 days 16 % 42.4 6.8 35.6Older than 90 days 36 % 198.1 70.9 127.2Total trade receivables 3 % 2,844.7 87.3 2,757.4 2021Trade receivables fall due: Allowance Gross Carrying Loss Net CarryingAmounts in NOK million in % Amount Allowance AmountNot due yet 0 % 1,654.6 4.7 1,649.90 - 30 days 1 % 284.0 1.5 282.531- 60 days 5 % 108.1 5.4 102.861 - 90 days 14 % 22.9 3.3 19.6Older than 90 days 41 % 162.1 67.1 95.0Total trade receivables 4 % 2,231.7 82.0 2,149.7TOMRA Group uses an allowance matrix taking into consideration historical provision, current and forward-looking estimates that reflect current and forecast credit conditions. For further information about credit risk, see note 19.NOTE 13 CASH AND CASH EQUIVALENTSAccounting principle Cash and cash equivalents include cash in hand, bank deposits, money market funds, and other short-term investments with original maturity of three months or less. Cash and cash equivalents Amounts in NOK million 2022 20211)Cash and cash equivalents 749.6 631.6Cash and cash equivalents in the statement of cash flows 749.6 631.61) Includes restricted bank deposits totaling NOK 10.2 million (2021: NOK 7.1 million) for the Group.TOMRA Systems ASA and its fully owned subsidiaries participate in an international multi-currency cash-pool, and zero-balancing cash pools for AUD, CAD, NZD, SGD, and USD. Subsidiaries deposit and withdraw funds through the cash pool agreements as an intra-group receivable/payable against TOMRA Systems ASA, and the transactions are classified as such in the financial statements.NOTE 14 EQUITY / EARNINGS PER SHARE1)Earnings per share 2022 2021 1)Average number of shares 296,040,156 296,040,156Average number of shares, adjusted for own shares 295,240,156 295,371,214Average number of shares, adjusted for own shares, fully diluted 295,240,156 295,371,214Majority equity 31 December (MNOK) 6,379.9 5,992.9Equity per share (NOK) 21.61 20.29Net profit attributable to the shareholders of the parent (MNOK) 1,028.8 1,091.5Earnings per share 3.48 3.70Earnings per share, fully diluted 3.48 3.701) A share split of 1:2 has been executed with effect from 27 May 2022. Following completion of the share split, the new number of issued underlying shares of TOMRA Systems ASA is 296,040,156, each with a par value of NOK 0.50 per share (was NOK 1.00 per share). The calculation of basic and diluted earnings per share for 2021 have been adjusted retrospectively.Purchase of own sharesTOMRA was granted authority to acquire treasury shares at the annual general meeting 28 April 2022, limited to a total of 500,000 shares i.e. 1,000,000 shares after the split 27 May 2022. The buy back program of 531,432 own shares was initiated on 9 August and completed on 17 August 2022. The average value of the shares was NOK 240.73 and the total transaction value was NOK 127.9 million. Following the buy back program, TOMRA owns a total of 800,000 own shares, representing 0.27 % of TOMRA\u2019s share capital.DividendsAfter the balance sheet date the following dividends were proposed by the directors:Amounts in NOK million 2022 2021NOK 1.80 in ordinary dividend per qualifying share (2021: NOK 1.65 in ordinary dividend and NOK 1.35 in extraordinary dividend) 531.4 886.4The dividend has not yet been provided for and there are no income tax consequences. The dividend for 2021 has been adjusted for the share split that was executed in May 2022.NOTE 15 SHAREHOLDERSThe amounts shown are based upon information from Verdipapirsentralen (VPS) and IPREO.On nominee accounts, information regarding beneficial ownership has been collected and presented where possible. Largest shareholder registered at 31 December 2022 Number of shares Ownership1 Investment AB Latour 62,400,000 21.08 %2 Folketrygdfondet 19,738,040 6.67 %3 BlackRock 14,461,568 4.89 %4 APG Asset Management 14,220,630 4.80 %5 Candriam 12,265,935 4.14 %6 Handelsbanken 9,534,039 3.22 %7 Swedbank Robur Fonder 7,762,005 2.62 %8 Vanguard 7,036,234 2.38 %9 AllianceBernstein 6,306,358 2.13 %10 Impax Asset Management 5,207,880 1.76 %11 Nordea Investment Management 4,738,515 1.60 %12 Storebrand Asset Management 3,629,671 1.23 %13 DNB Asset Management 3,481,120 1.18 %14 DNCA Finance 3,254,918 1.10 %15 Templeton Investment Counsel 3,153,014 1.07 %16 Danske Asset Management 3,039,419 1.03 %17 Raiffeisen 3,026,943 1.02 %18 NN Investment Partners 2,500,852 0.84 %19 Alfred Berg Kapitalforvaltning 2,394,660 0.81 %20 Credit Suisse Asset Management. 2,357,022 0.80 %Total 20 largest shareholders 190,508,823 64.35 %Other, shareholders 105,531,333 35.65 %Total (12.287 shareholders) 296,040,156 100.00 %Shares owned by Norwegian residents 46,475,153 15.70 %Shares owned by others 249,565,003 84.30 %Total 296,040,156 100.00 %NOTE 16 SHARE BASED PAYMENTSShare Purchase ProgramIn 2008 TOMRA established a share purchase program for permanent employees. In this program, TOMRA invites employees to buy shares in TOMRA at market price and receive one bonus share per five shares invested, provided the shares are kept for at least one year and the employee is still employed by TOMRA. The employee can buy shares up to a maximum of 30 percent of his/her gross salary. The share purchase program uses treasury shares acquired by TOMRA as authorized by the Annual General Meeting. The shares are purchased on the Oslo Stock Exchange. 2022 2021Number of shares purchased by employees 136,185 95,8211)Share price (closing market share price, the day before the allotment date) 342.00 407.901)Share price (closing market share price, the day before the allotment date) 428.20Number of bonus shares, distributed one year after investment 19,415 14,473Total expenses recognized 4.3 million 9.2 million1) The Share Purchase program was executed on 11 May 2022 with 136,185 shares and 19,415 bonus shares at price NOK 342.00. In 2021 the Share Purchase Program was executed in two rounds.NOTE 17 PENSION AND PENSION OBLIGATIONSAccounting principleDefined contribution plansObligations for contributions to defined contribution plans are recognized as employee benefits expenses in profit and loss as the related service is provided.Defined benefit plansThe Group\u2019s net obligation in respect of defined benefit plans is calculated separately for each plan by estimating the amount of future benefit that employees have earned in the current and prior periods, discounting that amount and deducting the fair value of any plan assets.The calculation of defined benefit obligation is performed annually by a qualified actuary using the projected unit credit method. When the calculation results in a benefit to the Group, the recognized asset is limited to the present value of economic benefits available in the form of any future refunds from the plan or reductions in future contributions to the plan.When the benefits of a plan are changed or when a plan is curtailed, the resulting change in benefit that relates to past service or the gain or loss on curtailment is recognized immediately in profit and loss. TOMRA Group recognizes gains and losses on the settlement of a defined benefit plan when the settlement occurs.Pension expenses and liability Amounts in NOK million 2022 2021 Employee benefits expenses defined benefit plan 17.5 10.5Employee benefits expenses defined contribution plan 87.8 91.1Total employee benefits expenses 105.3 101.6Norwegian plans (1.6) 8.7US plans - -Belgium plans 6.0 (9.5)Taxes (1.0) 0.5Net pension costs in Other Comprehensive Income 3.4 (0.3)Norwegian plans 37.7 45.8US plans 188.9 181.5Belgium plans 9.3 6.6Total Pension liability 235.9 233.9The Metro-planTomra North America Inc participates in a multi-employer pension plan, the \u201cMetro-plan\u201d. The plan is a Defined Benefit plan (DB) under IAS 19. As there was limited financial information available for the plan, TOMRA applied Defined Contribution plan (DC) accounting for the plan up until 31 December 2012. The Metro plan comprises 44 TOMRA employees. In 2013 the Metro-plan was restructured, and the fund provided TOMRA with information about TOMRA\u2019s net liabilities under the plan. TOMRA entered into an agreement with the fund to settle the underfunding in the plan through annual payments of USD 0.2 million per year over 25 years period. Consequently, a net pension liability of USD 3.5 million (net present value) was recognized in other comprehensive income as a change in estimate in 2013. The agreement with the fund also included a re-entry into the restructured DB-plan based on direct attribution, where TOMRA is responsible for funding of liabilities directly attributable to TOMRA employees only. The premium paid under this plan was USD 221,904 in 2021 and USD 235,252 in 2022. In December 2021, TOMRA entered into a similar direct attribution plan for 13 participants in Massachussets. The premium paid under this plan in 2022 was USD 53,485.SERPTomra North America Inc offers in addition to a regular 401 (k) plan, a non-qualified, defined contribution, Supplemental Executive Retirement Plan (SERP) for selected executives only. The company\u2019s contribution to this Plan is contingent on the eligible executive also making a minimum elective contribution to the Plan, and is limited up to certain thresholds. The SERP is fully financed with corporate-owned life insurance and comprises 21 executives. The plan is reflected gross in the balance sheet, with 126.3 MNOK recorded as long term receivables (ref disclosure note 11), and a corresponding figure under pension liabilities.NorwayTOMRA has one defined benefit plan which is structured as a retirement net agreement in that it guarantees a supplement to the State benefits. There have not been any agreements for compensation of reductions in State benefits. The plan gives a right to defined future benefits (defined benefit plan). The benefit is mainly dependent upon years within the plan, salary at date of retirement and compensation from the State. The obligations are covered through Storebrand insurance company. The plan should ensure that the employees would get a pension of about 65 percent of salary, if they had full contribution time, limited upwards to 12G. The plan was closed in 2007, and all new employees after that have been included in the defined contribution plan. The plan included 65 employees and 65 retirees at year-end 2022.TOMRA\u2019s best estimate of contributions expected to be paid into the plan for 2023 is NOK 14.0 million.NOTE 18 INTEREST BEARING LIABILITIESAccounting principle Interest-bearing borrowings are recognized initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are stated at amortized cost with any difference between cost and redemption value being recognized in the profit and loss over the period of the borrowings on an effective interest basis.Interest bearing liabilities Amounts in NOK million 2022 2021Non-current liabilities 1)Bonds long term 1,600.0 600.02)Unsecured bank loans 573.5 3.7Total non-current interest-bearing liabilities 2,173.5 603.7Current liabilities 1)Bonds short term - 400.0Total current interest-bearing liabilities 0.0 400.01) TOMRA has a NOK 600 million senior unsecured bond, with a coupon of 3 months NIBOR + 0,75 % that matures in November 2024. In November 2022 TOMRA issued two new green bonds, one trance of NOK 500 million with 3 months NIBOR + 1,42 % that matures in November 2025, and a second trance of NOK 500 million with 3 months NIBOR + 1,67 % that matures in November 2027. The bonds meet the requirements set by Nordic Trustee and are listed on the Oslo Stock Exchange. The loans have floating interest and negative pledge commitments. 2) TOMRA Systems ASA has an EUR 150 million revolving credit facility established in December 2020 with tenor 3+1+1 years. The facility was extended with two years and final maturity is December 2025. NOK 567 million was drawn on as of 31 December 2022. Optional Currencies are NOK, EUR, USD and GBP. Interest is payable at a rate of IBOR and a margin for loans in NOK and EUR. For loans in USD interest is payable at a rate of SOFR, a credit adjustment spread and a margin, and for loans in GBP interest is payable at a rate of SONIA, a credit adjustment spread and a margin. The margin is dependent on TOMRA\u2019s NIBD/EBITDA ratio. The loan agreement is conditional upon an equity covenant of at least 30 percent of total assets, measured at the end of each quarter. TOMRA is in compliance with the covenants as of 31 December 2022.For further information about interest bearing liabilities related to leases, see note 9.Reconciliation of changes in liabilities arising from financing activitiesAmounts in NOK million Interest-bearing Lease liabilities liabilities TotalLiabilities 31 December 2021 1,003.7 1,015.2 2,018.9Net change in revolving credit facility 567.0 567.0Proceeds from issuance of long term debt 1,030.7 1,030.7Net repayment of short-term loans (403.0) (403.0)Installments on lease liabilities (293.1) (293.1)Lease interest (38.9) (38.9)Interest paid (34.4) (34.4)Transactions with cash effect 1,160.3 (332.0) 828.3Exchange rate fluctuations 2.8 44.6 47.4New lease contracts 566.3 566.3Lease contracts terminated (36.0) (36.0)Other transactions without cash effect (27.7) (27.7)Lease interest 38.9 38.9Interest accrued 34.4 34.4Transactions without cash effect 9.5 613.8 623.3Liabilities 31 December 2022 2,173.5 1,297.0 3,470.5Total liabilities consist of: Interest-bearing liabilities non-current 2,173.5 Interest-bearing liabilities current - Long-term lease liabilities 1,010.1 Short-term lease liabilities 286.9 Total liabilities 31 December 2022 2,173.5 1,297.0 NOTE 18 INTEREST BEARING LIABILITIES CONT.Amounts in NOK million Interest-bearing Lease liabilities liabilities TotalLiabilities 31 December 2020 1,414.1 1,103.7 Repayment of long-term loans (1,895.5) (1,895.5)Proceeds from issuance of long term debt 1,485.2 1,485.2Net repayment of short-term loans (79.7) (79.7)Installments on lease liabilities (265.1) (265.1)Lease interest (34.8) (34.8)Interest expensed (18.4) (18.4)Transactions with cash effect (508.4) (299.9) (808.3)Exchange rate fluctuations 1.5 (20.2) (18.7)New lease contracts 221.9 221.9Lease contracts terminated (25.1) (25.1)Other transactions without cash effect 78.1 78.1Lease interest 34.8 34.8Interest expensed 18.4 18.4Transactions without cash effect 98.0 211.4 (309.5)Liabilities 31 December 2021 1,003.7 1,015.2 2,018.9Total liabilities consist of: Interest-bearing liabilities non-current 603.7 Interest-bearing liabilities current 400.0 Long-term lease liabilities 748.4 Short-term lease liabilities 266.8 Total liabilities 31 December 2021 1,003.7 1,015.2 NOTE 19 FINANCIAL INSTRUMENTSFinancial riskTOMRA Group operates globally and is exposed to financial risks such as foreign currency risk, interest rate risk, credit risk, and liquidity risk. Responsibility for managing financial risk in TOMRA Group is split between the business divisions which manage risk related to business processes, and Group Treasury department and Group CFO which manage risk related to funding, cash management and financial risk management.Overview of financial assets and liabilities - carrying and fair values:For amortized cost assets and liabilities carrying value are assumed to be a reasonable approximation to fair value. Fair value of thderivative financial instruments are based on level 2 inputs according to the fair value hierarchy in IFRS 13. Financial assets - carrying and fair values 2022 2021 Carrying Fair Carrying FairAmounts in NOK million amount value amount valueMeassured at amortized cost: Long-term receivables 370.8 370.8 315.7 315.7Receivables 2,757.4 2,757.4 2,149.7 2,149.7Cash and cash equivalents 749.6 749.6 631.6 631.6Measured at Fair Value through Profit and Loss: Forward exchange contracts 1.9 1.9 20.5 20.5Measured at Fair Value through OCI: 1)Cross Currency Interest Rate Swaps 0.0 0.0 9.6 10.1Total 3,879.7 3,879.7 3,127.1 3,127.6Financial liabilities - carrying and fair values 2022 2021 Carrying Fair Carrying FairAmounts in NOK million amount value amount valueMeassured at amortized cost: Payables 656.8 656.8 644.2 644.2Other current liabilities 77.3 77.3 97.6 97.6Lease liabilities 1,297.0 1,297.0 1,015.2 1,015.2Other non-current liabilities 301.6 301.6 279.1 279.1Senior unsecured bonds 1,600.0 1,600.0 1,000.0 1,000.0Unsecured bank facilities 573.5 573.5 3.7 3.7Measured at Fair Value through Profit and Loss: Forward exchange contracts 1.8 1.8 13.5 13.5Measured at Fair Value through OCI: 1)Cross Currency Interest Rate Swaps 66.9 47.7 0.0 0.0Total 4,574.9 4,555.7 3,053.3 3,053.31) The swaps are designated as hedge instrument of net investment in European subsidiaries1) The swaps are designated as hedge instrument of net investment in European subsidiariesForeign currency riskTransaction risk and translation risk from monetary itemsForeign currency risk arises from transactions denominated in foreign currencies and net investment in foreign operations. TOMRA Group is exposed to changes in the value of NOK relative to other currencies, as NOK is the presentation currency of the Group. With most transactions being in foreign currencies, predominantly EUR and USD, a strengthening of NOK will lead to reduced earnings for the Group when measured in NOK. In accordance with the financial strategy, TOMRA Group can hedge balance sheet items and expected future net cash flow up to 12 months. In addition to derivatives that are designated and qualify for hedge accounting, the Group also holds certain derivatives as economic hedges. TOMRA primarily uses forward contracts as economic hedges to hedge future cash flow and balance sheet items. Some entities also have derivatives that is held for the purpose of hedging future sales and purchase transactions, but the volume of these derivatives is limited. Net foreign exchange gains and losses in the financial statements are most sensitive to changes in the NOK/USD exchange rate, where a strengthening of NOK of 5% would decrease reported profit after tax with approximately NOK 18 million. Changes of 5% in other exchange rates would only have immaterial effects on profit after tax. Fair value of the forward exchange contracts are disclosed in the table above, and information about net recognised foreign exchange gains and losses is disclosed in note 5.NOTE 19 FINANCIAL INSTRUMENTS CONT.Derivative instruments designated as net investment hedgingTOMRA Group has foreign subsidiaries. When translating net asset and goodwill related to these entities from the entities functional currency to NOK, changes in the FX rate creates equity volatility in the consolidated financial statemens. TOMRA has decided to reduce some of the volatility that is generated from subsidiaries in the EUR zone, by entering into EUR/NOK Cross Currency Interest Rate Swaps (CCIRS). TOMRA has designated these CCIRS contracts as hedging instruments in a net investment hedge. The changes in fair value of the hedging instrument is expected to be highly effective in reducing in equity volatility caused by currency translation of foreign subsidiaries with EUR as functional currency. Since both the NOK and EUR interest legs in the CCIRS contracts have a floating interest, changes in fair value of the derivatives caused by interest rate movements will be limited. The effective portion of changes in fair value of the hedging instrument are recognized in other comprehensive income, while the ineffective portion is recognized immediately in the income statement. Gains and losses previously recognized in other comprehensive income are reclassified to the income statement on the disposal, or partly disposal, of the foreign operation.During 2022 one of the CCIRS previously designated as hedging instruments expired, and two new CCIRS contracts were entered into and designated as hedging instruments. Outstanding cross currency interest rate swaps 2022 Notional amount EURAmount forward (sold) / bought (in millions) millions Exchange rate Due dateEUR/NOK (59.4) 10.095 2024EUR/NOK (48.6) 10.293 2025EUR/NOK (48.7) 10.267 2027 2021 Notional amount EURAmount forward (sold) / bought (in millions) millions Exchange rate Due dateEUR/NOK (39.7) 10.085 2022EUR/NOK (59.4) 10.095 2024TOMRA received NOK 28.9 million (2021: NOK 10.8 million) in interest from cross currency interest rate swaps, and paid an interest in EUR equaling NOK 9.4million (2021: NOK 1.2 million).Movement in the Group\u2019s hedging reserves 2022Amounts in NOK million Fair value derivative Deferred tax Hedging reserveOpening balance 2022 9.6 (2.1) 7.5Change in fair value effective portion (76.5) 16.8 (59.7)Closing balance 2022 (66.9) 14.7 (52.2) 2021Amounts in NOK million Fair value derivative Deferred tax Hedging reserveOpening balance 2022 (34.8) 7.7 (27.1)Change in fair value effective portion 44.4 (9.8) 34.6Closing balance 2021 9.6 (2.1) 7.51) Carrying amount at discounted value, and future amount at undiscounted values for lease liability.Amounts in NOK million 2022 Carrying amount 2023 2024 2025 2026 2027+Unsecured bank facilities 573.5 567.0 6.5Senior unsecured bonds 1,600.0 600.0 500.0 500.01)Lease liabilities 1,297.0 311.8 258.6 215.7 182.5 513.0Other current liabilities 77.3 77.3 Payables 656.8 656.8 Total 4,204.6 1,612.9 858.6 715.7 182.5 1,019.5Interest payments bonds and loans 89.7 79.0 50.0 25.9 23.0Total including interest payments 4,204.6 1,702.6 937.6 765.7 208.4 1,042.5Forward exchange contracts 1.8 1.8 -Inflow (3.0) -Outflow 0.4 Cross Currency Interest Rate Swaps 66.9 24.9 10.8 12.0-Inflow (72.1) (79.0) (50.0) (25.9) (23.0)-Outflow 51.0 54.8 40.4 23.4 21.6Total including derivative financial instruments 4,273.3 1,680.7 938.3 766.8 205.9 1,053.1Amounts in NOK million 2021 Carrying amount 2022 2023 2024 2025 2026+Senior unsecured bonds 1,003.7 400.0 600.0 3.71)Lease liabilities 1,015.2 266.8 124.2 178.0 95.1 351.0Other current liabilities 97.6 97.6 Payables 644.2 644.2 Total 2,760.7 1,408.6 124.2 778.0 95.1 354.7Interest payments bonds and loans 21.1 24.1 25.9 0.0 0.0Total including interest payments 2,760.7 1,429.7 148.3 803.9 95.1 354.7Forward exchange contracts 13.5 13.5 -Inflow (3.6) -Outflow 0.8 Cross Currency Interest Rate Swaps (9.6) (3.8) (6.3) -Inflow (21.1) (24.1) (25.9) -Outflow 4.3 16.2 19.9 Total including derivative financial instruments 2,774.2 1,419.9 140.4 791.6 95.1 354.7Liquidity risk Liquidity risk is the risk that TOMRA is not able to meet its payment obligations. This risk is managed centrally, but in close cooperation with affected subsidiaries. TOMRA initiates measures necessary to maintain a strong liquidity, and cash flow from operations is managed operationally at TOMRA Group level. The liquidity reserve, cash and unused credit lines, was NOK 2,059.7 mllion per 31 December 2022. The debt profile as per 31 December 2022 is presented below (nominal values). Credit risk TOMRA Group has limited exposure to credit risk relating to accounts receivable balances. The Group expensed NOK 3.6 million in bad debt in 2022 (NOK 11.6 million in 2021). TOMRA Group\u2019s customers include the largest retail chains in the world, as well as large scrap material processors and food producers, where outstanding receivables globally can be significant. In a situation where one of these systems collapses, TOMRA Group could be exposed. Credit risk also arises from derivative financial instruments and deposits with banks and financial institutions. However, counterparts are limited to financial institutions with high creditworthiness. The maximum exposure to credit risk at year-end equaled total receivables on the balance sheet plus any unrealized gain or loss on financial contracts. Reference is made to note 12 for loss allowance on accounts receivable.Interest rate risk TOMRA Group\u2019s main interest rate risk arises from long-term borrowings with variable rates, which expose the Group to cash flow interest rate risk. Group policy is to primarily follow a floating interest strategy. During 2022 and 2021, the Group\u2019s borrowings at variable rate were mainly denominated in NOK and some in EUR.The reference rate for the bond loans are three months NIBOR, while the reference rate for the revolving credit facility depends on which currencies and durations are utilized (optional currencies are NOK, EUR, USD and GBP). In addition the interest rate on the revolving credit facility is dependent on TOMRA\u2019s NIBD/EBITDA ratio. The loan agreement is conditional upon an equity covenant of at least 30 percent of total assets, measured at the end of each quarter. As of 31 December 2022 a NOK equivalent of 567 million was drawn of which 33 million in EUR and 220 million in NOK. A change in the interest rate of 100 basis points, calculated on the loan amount as per 31 December 2022, increases annual financial costs by NOK 21.7 million or decreases annual financial costs by NOK 21.7 million. NOTE 19 FINANCIAL INSTRUMENTS CONT.NOTE 20 OTHER LONG TERM LIABILITIESAccounting principle OptionsTOMRA owns 80 % of Tomra Collection Australia Pty Ltd (Australia), 57.5 % of Tomra Holding O\u00dc (Baltics), 60% of Tomra Collection Holding O\u00dc and 51% of Tomra Collection France. The minority owners in the respective companies hold rights to sell their shares to TOMRA (put options) and TOMRA holds the right to buy their shares (call options).Options can be exercised from June 2022 til June 2023 for Tomra Collection Australia Pty Ltd, from 2024 for Tomra Holding O\u00dc (Baltics) and from 2025 for Tomra Collection Holding O\u00dc. For Tomra Collection France the put/call option can be exercised for the period up to one month after the commencement date of the DRS in France. The sales price is determined based upon the performance of the companies.The anticipated acquisition method is used in presenting these subsidiaries and the respective obligation, even though still legally being non-controlling interests. Under this method, the interest subject to the option is deemed to have been acquired at the date of acquisition. Accordingly, the financial liability arising from the option is included in the consideration transferred. Under the anticipated acquisition method, the interests of the non-controlling shareholders that hold the options are derecognized when the financial liability is recognized. The financial liability is recognized at the present value of the expected redemption amount. Changes in the carrying amount of the liability will be recognized within equity. If the option expires unexercised, then the liability is derecognized and NCI are recognized, consistent with a decrease in ownership interests in a subsidiary while retaining control.Other long-term liabilities Amounts in NOK million 2022 2021Put/call options 267.9 254.0Make good accruals 48.0 27.5Other 33.7 25.1Total other long-term liabilities 349.6 306.6Contingent liabilitiesGuaranteesTOMRA Group has guarantee liabilities of NOK 261.4 million (2021: NOK 275.3 million).The guarantees are mainly TOMRA\u2019s guarantees towards guarantee institutions, where the guarantee institutions has issued guarantees toward TOMRA\u2019s business relations like customers and landlords for proper fullfillment of TOMRA\u2019s obligations.Claims and litigationsThe Group has normally some claims and litigations ongoing, as might be expected in a corporation of TOMRA\u2019s size and complexity. Most of the cases against TOMRA are assumed to be without merit or covered by insurance, and none of them are assumed to be material.NOTE 21 PROVISIONSAccounting principle WarrantyRVMs and Sorters are normally sold with a warranty period between 12 and 24 months. Warranty is recognized as an expense and the liability is accrued for. A general provision has been made for future warranty costs based on previous year\u2019s turnover in all Group companies.Provisions Amounts in NOK million Warranty Other TotalBalance at 1 January 2022 157.3 12.1 169.4Provisions made during the year 106.7 5.5 112.2Provisions used during the year (38.9) (0.7) (39.6)Provisions reversed during the year (55.8) (2.7) (58.5)Balance at 31 December 2022 169.3 14.2 183.5Other provisions comprise mainly WEEE (Waste of Electrical and Electronic Equipment) provisions.NOTE 22 OTHER CURRENT LIABILITIESAccounting principle Classification of liabilitiesLiabilities with due date within one year from the balance date are classified as current liabilities.Other current liabilities Amounts in NOK million 2022 2021Salary, bonus, tax deductions, social security taxes 604.6 555.3Goods received, not invoiced 107.7 110.4Accrued commisions 109.4 81.3VAT & sales tax 86.5 98.5Accrued expenses 351.8 267.1Other non-interest bearing debt 77.3 97.6Total other current liabilities 1,337.3 1,210.2NOTE 23 COMPOSITION OF THE GROUPThe Group\u2019s consolidated amounts comprise the following units:TOMRA Systems ASASubsidiariesEuropeTomra Europe AS (NO)Tomra Butikksystemer AS (NO)Tomra Systems AB (SE)OY Tomra AB (FI)Tomra Systems AS (DK)Tomra Holding O\u00dc (EE)Tomra Service O\u00dc (EE)Tomra Systems UAB (LT)Tomra Collection Holding O\u00dc (EE)Tomra Collection Latvia SIA (LV)Tomra Systems BV (NL)Tomra Systems GmbH (DE)Retail Services GmbH (DE)Tomra Leergutsysteme GmbH (AT)Tomra Systems SAS (FR)Tomra Systems NV (BE)Tomra Collection Ltd. (UK)Tomra Production AS (NO)Tomra Collection Slovakia s.r.o. (SK)Tomra Collection France (FR)Tomra Collection Romania s.r.l. (RO)Tomra Collection Portugal, Unipessoal LDA (PT)Tomra Sorting AS (NO)Tomra Sorting GmbH (DE)Tomra Sorting S.L. (ES)Tomra Sorting Ltd. (UK)Tomra Sorting Sp. Z.o.o. (PL)Tomra Sorting S.a.r.l. (FR)Tomra Sorting SRO (SK)Tomra Sorting Ltd (IE)Tomra Sorting SRL (IT)Odenberg Engineering BV (NL)Tomra Sorting NV (BE)Tomra Sorting BV (NL)Best Vastgoed (NL)Belgian Sorting Turkey Mak. San. Tic. A.S. (TR)Tomra Sorting Greece Single Member private Company IKE (GR)Compac Sorting Eq. Europe (UK)BBC Technologies BV (NL)Tomra Collection Bulgaria EOOD (BG)Tomra Collection d.o.o. Beograd (RS)Tomra Collection Hungary Kft. (HU)Tomra Feedstock GmbH (DE)Tomra Collection Poland Sp.zo.o (PL)Tomra Collection Turkey Mak. Teknoloji San. ve Tic. A.S. (TR)Tomra Collection Ireland Ltd (IE)Tomra Food (Valencia) SL (ES)North-AmericaTomra of North America Inc. (DE)Tomra of North America Finance Company LLC (DE)Tomra Metro LLC (CT)Western NY Bottle & Can Retrieval Center LLC (NY)Upstate NY Bottle & Can Retrieval Center LLC (NY)Farmington Redemption LLC (NY)Tomra Canada Inc. (CA)Returnable Services LLC (DE)Tomra Commercial Software Solutions LLC (DE)Clean Loop Recycling LLC (DE)Tomra Sorting, Inc. (US)Compac Sorting Eq. Ltd. (US)BBC Technologies Ltd. (CA)BBC Technologies LLC (US)Rest of the worldTomra Sorting Japan KK (JP)Tomra Sorting Co, Ltd. (KR)Tomra Sorting (Pty) Ltd. (ZA)Tomra Sorting (Pty) Ltd. (AU)Tomra Sorting Technology (Xiamen) Co. Ltd. (CN)Tomra (Xiamen) Imp. & Exp. Co. Ltd. (CN)Tomra Brasil Solucoes EM segregacao LTDA (BR)Tomra Sorting DMCC (AE)Tomra Sorting Chile SpA (CL)Tomra Sorting India Private Limited (IN)Tomra Sorting LLC (RU)Best Hong Kong Int. Ltd. (HK)Tomra Collection Pty Ltd (AU)Tomra Sorting Singapore PTE Ltd. (SG)Compac Holding Ltd. (NZ)Compac International Ltd. (NZ)Lenz Equipment Ltd. (NZ)Compac Sorting Eq. Ltd. (NZ)Compac Sorting Eq. Ltd. (AU)Compac Sorting Eq. Ltd. (CN)Compac Sorting Eq. Latin America (CL)Compac Tech Ltd. (NZ)Compac Sorting Equipment (Kunshan) Co. Ltd. (CN)Compac International Trade (Kunshan) Co. Ltd. (CN)Taste Tech Ltd. (NZ)Taste Tech Install Ltd. (NZ)Tastemark Ltd. (NZ)BBC Technologies Ltd. (NZ)BBC Technologies Agricola SPA (CL)Tomra Peru SAC (PE)Non-wholly owned subsidiariesTomra New York Recycling LLC (74%) (NY)Tomra Systems D.O.O (HR) (70%)Western New York Beverage Industry Collection and Sorting LP (74%) (NY)Upstate Tomra LLC (54%) (NY)Tomra Mass. (55%) (MA)Synergistics LLC (51%) (MI)Bottlecycler Australia Pty Ltd (60%) (AU)Tomra Recycling Technology (Xiamen) Co. Ltd (51%) (CN)UBCR (51%) (MI)Tomra Collection Solutions Taiwan (51%) (TW)Joint ventures and associated companiesTomra Cleanaway Pty Ltd (50%) (AU)Tomra Japan Ltd. (50%) (JP)Incom Tomra Recycling Technology (Beijing) Co. Ltd (49%) (CN)Recycling Lottery International AS (33%)Tomra s.r.o (CZ) (40 %)Tomra Collection Hungary Kft. (HU), Tomra Collection Turkey Makine Teknoloji Sanayi ve Ticaret Anonim Sirketi (TR), Tomra Feedstock GmbH (DE), Tomra Collection Bulgaria EOOD (BG), Tomra Collection d.o.o. Beograd (RS), Tomra Collection Poland Sp.zo.o (PL), Tomra Collection Ireland Ltd (IE) and Tomra Food (Valencia) SL (ES) were founded in 2022. Odenberg Engineering BV (NL) was liquidated during 2022.",
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"value": "Accounting principle The cash flow statement is compiled using the indirect method. Cash and cash equivalents include cash, bank deposits and other short-term investments with terms not exceeding three months that can immediately, and with no material exchange rate exposure, be exchanged for cash.",
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"value": "(the \u201cCompany\u201d) is aThe registered office is domiciled inNew standards and interpretations not yet adoptedA number of new standards, amendments to standards and interpretations were not effective for the year ended 31 December 2022 and have not been applied in preparing these consolidated financial statements. Those that may be relevant to the Group are set out below. The Group does not plan to adopt these standards early. These will be adopted in the period that they become mandatory unless otherwise indicated:\u2022 IFRS 17 Insurance Contracts\u2022 Amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2\u2022 Amendments to IAS 8 Accounting policies, Changes in Accounting Estimates and Errors\u2022 Amendments to IAS 12 Income TaxesTOMRA is considering the effects of the future adoption of these standards. The current assessment is that TOMRA does not expect any material effects on the financial statements from the new standards. GeneralThe consolidated financial statements of the Company for the year ended 31 December 2022 comprise the Company and its subsidiaries and joint ventures (together referred to as the \u201cGroup\u201d) and the Group\u2019s interest in associates. The financial statements consist of the income statement, other comprehensive income, balance sheet, cash flow statement, consolidated statement of changes in equity and notes to the accounts. ",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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},
"f33157": {
"value": "public company",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"f33161": {
"value": "Asker",
"dimensions": {
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"entity": "scheme:549300J726JCFJU3VT89",
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"f33164": {
"value": "Norway.",
"dimensions": {
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"f33170": {
"value": "Drengsrudhagen 2, Asker.",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-10-1": {
"value": "TOMRA\u2019s mission is to transform how we all obtain, use and reuse the planet\u2019s resources to enable a world without waste. We create lasting social and environmental value through our products and services, driving increased resource productivity in all sectors that we serve. The company creates and delivers sensor-based solutions that contribute to optimal resource productivity, and that make sustainable resource use financially profitable in the business areas of packaging, collection, compaction, recycling, ore sorting and food production. ",
"dimensions": {
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"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"f33225": {
"value": "TOMRA\u2019s customers are located in all continents.",
"dimensions": {
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"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-15-2": {
"value": "The financial statements were authorized for issue by the Boardof Directors on 23 February 2023 and will be presented for final approval at the Annual General Meeting on 27 April 2023.Until the final approval by the general meeting, the board can authorize changes to the financial statements. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-16-1": {
"value": "Statement of compliance The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by EU, and the additional disclosure requirements of the Norwegian accounting act as at 31 December 2022.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-17-2": {
"value": "Basis of preparationThe financial statements are presented in million NOK, rounded to the nearest one hundred thousand. The financial statements are prepared based on historical cost, except for the following material items:\u2022 Derivative financial instruments recognized at fair valuethrough profit and loss. \u2022 Defined benefit obligation recognized as the net total of the plan assets and the present value of the defined benefit obligation.\u2022 Financial liabilities recognized due to anticipated acquisitions at the present value of the expected redemption amount.The financial statements are prepared on a going concern basis.The accounting policies have been applied consistently by each Group entity to all periods presented in these consolidated financial statements.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"pp-value-11-2": {
"value": "Estimates The preparation of financial statements in accordance with IFRS requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expense. The estimates and associated assumptions are based on historical experience and other factors that are believed to be reasonable under the circumstances, the results of which form the basis of determining carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.The area that is most influenced by estimates and management judgement is the annual impairment test of goodwill. Reference is made to note 7 for additional information.",
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"pp-value-18-2": {
"value": "Consolidated companiesThe consolidated accounts include the parent company TOMRA Systems ASA and companies in which the parent company has control. Refer to note 23 Composition of the Group.",
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"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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"value": "Climate RiskIn preparing the financial statements, the Directors have considered the impact of climate change. There has been no material impact identified on the going concern assessment and viability of the Group and the financial reporting judgements and estimates. Whilst there is currently no medium-term impact expected from climate change, the Directors are aware of the ever-changing risks attached to climate change and will regularly assess these risks against judgements and estimates made in preparation of the Group\u2019s financial statements.",
"dimensions": {
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"pp-value-21-2": {
"value": "NOTE 1 SEGMENT INFORMATIONTOMRA has three operating segments; TOMRA Collection, TOMRA Recycling and TOMRA Food reporting to the Chief operating decision maker which is the CEO.TOMRA Collection:Reverse Vending is a provider of Reverse Vending Machines (RVMs) and related data management systems.Material Recovery is a provider of pick-up, transportation and processing services of empty beverage containers on behalf of beverage producers/fillers on the US East Coast and in Canada. In addition the segment generates commodity revenues from the sale of collected materials.Reverse vending and Material recovery are separate activities within the operating segment TOMRA Collection. The reporting to the chief operating decision maker is at the level of TOMRA Collection.TOMRA Recycling is a provider of advanced optical sorting systems to the Recycling industry. TOMRA Food is a provider of advanced optical sorting systems to the Food industry.Group Functions consists of corporate functions at TOMRA Group.Segment information 2022 Collection Recycling Food Group TOTALAmounts in NOK million functionsNorthern Europe 926.6 89.9 60.5 1,077.01)Rest of Europe 2,530.8 1,342.5 854.5 4,727.82)North America 1,944.0 360.4 1,482.5 3,786.9South America 8.7 54.4 279.5 342.6Asia 101.9 317.9 369.2 789.0Oceania 679.8 85.0 441.3 1,206.1Africa 0.0 125.9 132.7 258.63)Operating revenues 6,191.8 2,376.0 3,620.2 0.0 12,188.0Depreciation and impairment 519.9 84.4 131.6 735.94)Other operating expenses 4,725.9 1,798.5 3,144.5 158.1 9,827.0EBITA 946.0 493.1 344.1 (158.1) 1,625.1- in % 15 % 21 % 10 % 13 %Amortizations 89.5 21.4 64.3 175.2EBIT (operating profit) 856.5 471.7 279.9 (158.1) 1,449.9- in % 14 % 20 % 8 % 12 %5)Assets 5,885.9 3,395.4 3,554.3 1,096.7 13,932.3Liabilities 2,411.2 693.9 1,424.5 2,830.9 7,360.5Investments in joint ventures and associates 76.1 - - - 76.1Share of profit of joint ventures and associates 46.7 - - - 46.7Investments 568.7 104.9 157.8 - 831.4Segment information 2021 Collection Recycling Food Group TOTALAmounts in NOK million functionsNorthern Europe 802.6 23.5 41.4 867.51)Rest of Europe 2,616.0 1,127.5 869.7 4,613.22)North America 1,671.7 249.3 1,108.1 3,029.1South America 1.1 31.4 260.6 293.1Asia 31.6 289.8 352.0 673.4Oceania 614.9 72.8 479.7 1,167.4Africa - 86.6 178.4 265.03Operating revenues ) 5,737.9 1,880.9 3,289.9 0.0 10,908.7Depreciation and impairment 448.6 75.3 114.1 638.04)Other operating expenses 4,172.2 1,391.5 2,815.7 122.0 8,501.4EBITA 1,117.1 414.1 360.1 (122.0) 1,769.3- in % 19 % 22 % 11 % 16 %Amortizations 109.4 16.2 91.2 216.8EBIT (operating profit) 1,007.7 397.9 268.9 (122.0) 1,552.5- in % 18 % 21 % 8 % 14 %5)Assets 4,804.7 2,939.1 2,971.0 874.1 11,588.9Liabilities 2,075.6 558.1 1,216.4 1,574.6 5,424.7Investments in joint ventures and associates 29.8 - - - 29.8Share of profit of joint ventures and associates 65.3 - - - 65.3Investments 421.7 88.0 118.0 - 627.71) Includes revenues from Germany of NOK 1,869 million in 2022 (NOK 1,966 million in 2021). The Group has no customers which individually contribute 10% or more of the Group\u2019s revenues.2) Includes revenues from USA of NOK 3,244 million in 2022 (NOK 2,574 million in 2021).3) There is no material segment revenue from transactions between the business areas.4) There are no significant non-cash expenses.5) NOK 1,120 million of the assets was located in Norway in 2022 (NOK 1,419 million in 2021). Assets and liabilities are distributed tothe different reporting segments. Cash, tax positions, and interest-bearing debt (not including IFRS 16 lease liabilities) are allocated to Group Functions. NOTE 1 SEGMENT INFORMATION CONT.",
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"pp-value-27-2": {
"value": "NOTE 2 REVENUESNOTE 2 REVENUES CONT.Disaggregated revenues 2022 Amounts in NOK million Collection Recycling Food TOTALSale of RVMs / Sorters 2,439.2 1,931.3 2,721.1 7,091.6Service 1,335.5 419.8 846.4 2,601.7Throughput revenues and lease of RVMs / Sorters 1,225.5 24.9 52.7 1,303.1Material Recovery 1,191.6 - - 1,191.6Operating revenues 6,191.8 2,376.0 3,620.2 12,188.0Disaggregated revenues 2021 Amounts in NOK million Collection Recycling Food TOTALSale of RVMs / Sorters 2,388.7 1,511.7 2,515.4 6,415.8Service 1,270.2 334.4 717.9 2,322.5Throughput revenues and lease of RVMs / Sorters 1,051.9 34.8 56.6 1,143.3Material Recovery 1,027.1 - - 1,027.1Operating revenues 5,737.9 1,880.9 3,289.9 10,908.7Contract balances The following table provides information about receivables, contract assets and contract liabilities from contracts with customers.Amounts in NOK million 2022 2021 Receivables from sales/contracts, included in receivables 2,548.3 1,960.3Contract assets 113.4 38.2Contract liabilities 819.2 577.1Contract assets are limited and refer mainly to sorting equipment developed and manufactured to order with revenue recognition over time in accordance with the percentage of completion method. The balance shows the Group\u2019s right to consideration for work completed but not invoiced at the reporting date. The opening balance is normally transferred to receivables during the year and contract assets are increased by new contracts.The contract liabilities primarily relate to the advance consideration received from customers for service contracts and sale of sorters where prepayments up front is common practice. The opening balance is normally transferred to revenues during the year and contract liabilities is increased by new advances from customers.Transaction price allocated to the remaining performance obligationsThe following table includes revenues expected to be recognized in the future related to performance obligations that are not satisfied at the reporting date.Amounts in NOK million 2023 2024 2025 TotalRevenues from sale of Sorters 1,471.2 159.2 119.9 1,750.3The Group applies the practical expedient in paragraph 121 of IFRS 15 and does not disclose information about remaining performance obligations that have original expected durations of one year or less.",
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"pp-value-28-2": {
"value": "Accounting principleRevenue is measured based on the consideration specified in the contract with a customer. TOMRA Group recognizes revenue when it transfers control over a product or service to a customer. The Group comprises four revenue streams and operates on all continents. Payment terms differ both between and within the business streams as well as geographically, and include prepayments, progress payments and credit payments (normally not longer than 90 days). TOMRA Collection principally generates revenue from the sale or lease of Reverse Vending Machines (RVMs) including installation and sale of service on the RVMs. TOMRA Food and TOMRA Recycling principally generate revenue from sale and installation of sorters and sale of service on the sorters. Sales and installation of RVMs and SortersSale of the machine and service may be sold separately or in bundled packages. If the sale of the machine, freight, installation, and service are sold as one contract, the transaction price is allocated to the performance obligation sale of the machine, incl freight and installation. The sale of the service contract is considered a separate performance obligation and the consideration is allocated based on their stand-alone selling prices. Any discounts are allocated between the different performance obligations if they are not specified in the contract.For the sale and installation of RVMs and Sorters, revenue is recognized when the customer obtains control over the goods. TOMRA\u2019s assessment is that the customer obtains control over the RVM/Sorter when it is delivered, and revenue is recognized at that point in time.For some Recycling and Food projects machines are built to a specific customer order or built only for one specific customer to use. These machines have no alternative use for TOMRA and there is an enforceable right to payment (incl. mark-up) for performance completed to date. The revenue is recognized over time as the performance obligation is satisfied. TOMRA uses an input method by measuring the value to the customer transferred to date. The progress is assessed by reference to work performed and cost incurred relative to expected total production costs.Contract expenses are recognized as incurred unless they create an asset related to future contract activity. An expected loss on a contract is recognized immediately in profit and loss.Rendering of serviceTOMRA sells both ad-hoc service and service contracts. For ad-hoc service, revenue is recognized at a point in time when the service is performed. For service contracts, revenue is recognized over the contract period, since it is considered a performance obligation satisfied over time where the customer simultaneously receives and consumes the benefits. Lease revenuesLeases where TOMRA Group is a lessor are classified as either financial or operational lease. Lease contracts where TOMRA Group does not transfer substantially all the risks and rewards of the asset are classified as operating leases. Rental income is then recognized as revenue on a straight-line basis over the lease term or another systematic basis in the Income statement. For throughput leases, revenue is recognized based on actual throughput every month.Lease contracts where substantially all the risks and rewards are transferred are classified as financial lease. Revenue is then recognized at a point in time when the customer obtains control of the goods along with the accompanying receivable. The cost of the RVM/sorter is then derecognized from inventory and recognized as Costs of goods sold. Loss on lease contracts is assessed in the same way as trade receivables.Material recovery Revenue from material recovery consists of pick-up, transportation and processing of empty beverage containers on the East Coast of the United States and in Canada. Revenue recognized from processing and handling is based on the number of containers collected and processed. Commodity revenues consist of the sale of collected materials including alumina, plastic, and glass. Commodity revenues are recognized when the materials are sold, and the customer obtains control over the goods. Financing componentVery few contracts are sold with payments terms exceeding one year, and the finance component of these contracts is considered immaterial.TOMRA has no other material obligations for returns, refunds or similar.Accounting principleInventoryThe cost of inventories is based on the weighted average cost principle and includes expenditure incurred in acquiring the inventories and bringing them to their existing location and condition. In the case of manufactured inventories and work in progress, cost includes an appropriate share of overheads based on normal operating capacity.Accounting principleSalaries and other personnel expenses represent expenses associated with the remuneration of personnel employed by the Group.Accounting principleNet financing costs comprise interest payable on borrowings calculated using the effective interest rate method, interest receivable on funds invested, dividend income, foreign exchange gains and losses, and gains and losses on hedging instruments that are recognized in the income statement.Accounting principleThe tax charge in the income statement includes both taxes payable for the period and the change in deferred taxes. The change in deferred taxes reflects future taxes payable resulting from the year\u2019s activities. Deferred taxes are determined based on the accumulated result, which falls due for payment in future periods. Deferred taxes are calculated on net positive timing differences between accounting and tax balance sheet values, after offsetting negative timing differences and losses carried forward under the liability method. A deferred tax asset is recognized only to the extent that it is probable that future taxable profits will be available against which the asset can be utilised. Deferred tax assets are reduced to the extent that it is no longer probable that the related tax benefit will be realized.Accounting principleIntangible assets are stated at cost less accumulated amortization and impairment losses.Accounting principleItems of property, plant and equipment are measured at cost, less accumulated depreciation and accumulated impairment losses. Accounting principleShort-term leases and leases of low-value assetsTOMRA Group does not to recognize right-of-use assets and lease liabilities for short-term leases that have a lease term of 12 months or less and leases of low-value assets. For identifying items of low value, USD 5,000 has been used as a starting point. Small items such as coffee machines, laptops and small items of office furniture have also been excluded. TOMRA Group recognizes the lease payments associated with these leases as an expense on a straight-line basis over the lease term.The TOMRA Group mainly leases properties, land and cars. Rental contracts are typically made for fixed periods of 1 to 15 years but may have extension options. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. For lease of vehicles TOMRA have used the practical expedient to not separate non-lease components like service of the vehicles from lease components.The lease discounting rates are based on currency swap rates at year end for 3, 5, 7 and 10 years for all currencies. A credit spread of 0.25% is added for the 3 year swap rates, and an additional spread of 0.25% is added for each consecutive 2-year and 3-year period. Accounting principle When the Group\u2019s share of losses equals or exceeds its interest in the entity, including any other unsecured long-term receivables, the Group does not recognise further losses, unless it has incurred obligations or made payments on behalf of the other entity.An investment in a joint venture or an associate is impaired if circumstances exist which necesitate a lower valuation and which cannot be regarded as of a temporary nature.Accounting principle Classification of receivables Receivables with due dates more than one year after the balance date are reported as non-current assets.Accounting principle Cash and cash equivalents include cash in hand, bank deposits, money market funds, and other short-term investments with original maturity of three months or less. Accounting principleDefined contribution plansObligations for contributions to defined contribution plans are recognized as employee benefits expenses in profit and loss as the related service is provided.Defined benefit plansThe Group\u2019s net obligation in respect of defined benefit plans is calculated separately for each plan by estimating the amount of future benefit that employees have earned in the current and prior periods, discounting that amount and deducting the fair value of any plan assets.The calculation of defined benefit obligation is performed annually by a qualified actuary using the projected unit credit method. When the calculation results in a benefit to the Group, the recognized asset is limited to the present value of economic benefits available in the form of any future refunds from the plan or reductions in future contributions to the plan.When the benefits of a plan are changed or when a plan is curtailed, the resulting change in benefit that relates to past service or the gain or loss on curtailment is recognized immediately in profit and loss. TOMRA Group recognizes gains and losses on the settlement of a defined benefit plan when the settlement occurs.Accounting principle Interest-bearing borrowings are recognized initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are stated at amortized cost with any difference between cost and redemption value being recognized in the profit and loss over the period of the borrowings on an effective interest basis.Accounting principle OptionsTOMRA owns 80 % of Tomra Collection Australia Pty Ltd (Australia), 57.5 % of Tomra Holding O\u00dc (Baltics), 60% of Tomra Collection Holding O\u00dc and 51% of Tomra Collection France. The minority owners in the respective companies hold rights to sell their shares to TOMRA (put options) and TOMRA holds the right to buy their shares (call options).Options can be exercised from June 2022 til June 2023 for Tomra Collection Australia Pty Ltd, from 2024 for Tomra Holding O\u00dc (Baltics) and from 2025 for Tomra Collection Holding O\u00dc. For Tomra Collection France the put/call option can be exercised for the period up to one month after the commencement date of the DRS in France. The sales price is determined based upon the performance of the companies.The anticipated acquisition method is used in presenting these subsidiaries and the respective obligation, even though still legally being non-controlling interests. Under this method, the interest subject to the option is deemed to have been acquired at the date of acquisition. Accordingly, the financial liability arising from the option is included in the consideration transferred. Under the anticipated acquisition method, the interests of the non-controlling shareholders that hold the options are derecognized when the financial liability is recognized. The financial liability is recognized at the present value of the expected redemption amount. Changes in the carrying amount of the liability will be recognized within equity. If the option expires unexercised, then the liability is derecognized and NCI are recognized, consistent with a decrease in ownership interests in a subsidiary while retaining control.Accounting principle WarrantyRVMs and Sorters are normally sold with a warranty period between 12 and 24 months. Warranty is recognized as an expense and the liability is accrued for. A general provision has been made for future warranty costs based on previous year\u2019s turnover in all Group companies.Accounting principle Classification of liabilitiesLiabilities with due date within one year from the balance date are classified as current liabilities.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-28-3": {
"value": "Accounting principleRevenue is measured based on the consideration specified in the contract with a customer. TOMRA Group recognizes revenue when it transfers control over a product or service to a customer. The Group comprises four revenue streams and operates on all continents. Payment terms differ both between and within the business streams as well as geographically, and include prepayments, progress payments and credit payments (normally not longer than 90 days). TOMRA Collection principally generates revenue from the sale or lease of Reverse Vending Machines (RVMs) including installation and sale of service on the RVMs. TOMRA Food and TOMRA Recycling principally generate revenue from sale and installation of sorters and sale of service on the sorters. Sales and installation of RVMs and SortersSale of the machine and service may be sold separately or in bundled packages. If the sale of the machine, freight, installation, and service are sold as one contract, the transaction price is allocated to the performance obligation sale of the machine, incl freight and installation. The sale of the service contract is considered a separate performance obligation and the consideration is allocated based on their stand-alone selling prices. Any discounts are allocated between the different performance obligations if they are not specified in the contract.For the sale and installation of RVMs and Sorters, revenue is recognized when the customer obtains control over the goods. TOMRA\u2019s assessment is that the customer obtains control over the RVM/Sorter when it is delivered, and revenue is recognized at that point in time.For some Recycling and Food projects machines are built to a specific customer order or built only for one specific customer to use. These machines have no alternative use for TOMRA and there is an enforceable right to payment (incl. mark-up) for performance completed to date. The revenue is recognized over time as the performance obligation is satisfied. TOMRA uses an input method by measuring the value to the customer transferred to date. The progress is assessed by reference to work performed and cost incurred relative to expected total production costs.Contract expenses are recognized as incurred unless they create an asset related to future contract activity. An expected loss on a contract is recognized immediately in profit and loss.Rendering of serviceTOMRA sells both ad-hoc service and service contracts. For ad-hoc service, revenue is recognized at a point in time when the service is performed. For service contracts, revenue is recognized over the contract period, since it is considered a performance obligation satisfied over time where the customer simultaneously receives and consumes the benefits. Lease revenuesLeases where TOMRA Group is a lessor are classified as either financial or operational lease. Lease contracts where TOMRA Group does not transfer substantially all the risks and rewards of the asset are classified as operating leases. Rental income is then recognized as revenue on a straight-line basis over the lease term or another systematic basis in the Income statement. For throughput leases, revenue is recognized based on actual throughput every month.Lease contracts where substantially all the risks and rewards are transferred are classified as financial lease. Revenue is then recognized at a point in time when the customer obtains control of the goods along with the accompanying receivable. The cost of the RVM/sorter is then derecognized from inventory and recognized as Costs of goods sold. Loss on lease contracts is assessed in the same way as trade receivables.Material recovery Revenue from material recovery consists of pick-up, transportation and processing of empty beverage containers on the East Coast of the United States and in Canada. Revenue recognized from processing and handling is based on the number of containers collected and processed. Commodity revenues consist of the sale of collected materials including alumina, plastic, and glass. Commodity revenues are recognized when the materials are sold, and the customer obtains control over the goods. Financing componentVery few contracts are sold with payments terms exceeding one year, and the finance component of these contracts is considered immaterial.TOMRA has no other material obligations for returns, refunds or similar.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-32-3": {
"value": "Contract balances The following table provides information about receivables, contract assets and contract liabilities from contracts with customers.Amounts in NOK million 2022 2021 Receivables from sales/contracts, included in receivables 2,548.3 1,960.3Contract assets 113.4 38.2Contract liabilities 819.2 577.1Contract assets are limited and refer mainly to sorting equipment developed and manufactured to order with revenue recognition over time in accordance with the percentage of completion method. The balance shows the Group\u2019s right to consideration for work completed but not invoiced at the reporting date. The opening balance is normally transferred to receivables during the year and contract assets are increased by new contracts.The contract liabilities primarily relate to the advance consideration received from customers for service contracts and sale of sorters where prepayments up front is common practice. The opening balance is normally transferred to revenues during the year and contract liabilities is increased by new advances from customers.Transaction price allocated to the remaining performance obligationsThe following table includes revenues expected to be recognized in the future related to performance obligations that are not satisfied at the reporting date.Amounts in NOK million 2023 2024 2025 TotalRevenues from sale of Sorters 1,471.2 159.2 119.9 1,750.3The Group applies the practical expedient in paragraph 121 of IFRS 15 and does not disclose information about remaining performance obligations that have original expected durations of one year or less.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-37-2": {
"value": "NOTE 3 INVENTORY/RAW MATERIALS AND CONSUMABLES USEDInventory Amounts in NOK million 2022 2021Raw materials 911.9 621.0Commodities 1.6 1.6Work in progress 100.9 61.1Finished goods 636.4 431.0Spare parts 718.9 768.7Total inventory 2,369.7 1,883.4Inventories are not subject to retention of title clauses.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-37-3": {
"value": "NOTE 3 INVENTORY/RAW MATERIALS AND CONSUMABLES USEDRaw materials and consumables usedAmounts in NOK million 2022 2021Raw materials and consumables used, gross 5,542.5 4,734.8Change in inventory (486.3) (391.0)Total raw materials and consumables used, net 5,056.2 4,343.8Cost of goods sold includes adjustment of inventory obsolescence of NOK 41.9 million (2021: NOK -4.3 million).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-38-3": {
"value": "Accounting principleInventoryThe cost of inventories is based on the weighted average cost principle and includes expenditure incurred in acquiring the inventories and bringing them to their existing location and condition. In the case of manufactured inventories and work in progress, cost includes an appropriate share of overheads based on normal operating capacity.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-43-2": {
"value": "NOTE 4 EMPLOYEE BENEFITS EXPENSES / REMUNERATION OF EXECUTIVE MANAGEMENT AND THE BOARD / AUDITOR\u2019S REMUNERATIONEmployee benefits expenses Amounts in NOK million 2022 2021Salaries 3,059.2 2,664.3Social security tax 372.6 332.0Pension - Defined benefit plan 17.5 10.5Pension - Defined contribution plan 87.8 91.11)Other labor cost 307.4 278.1Total employee benefits expenses 3,844.5 3,376.01) Other labor cost mainly consist of social expenses, meetings, training, recruiting and similar.NOTE 4 EMPLOYEE BENEFITS EXPENSES / REMUNERATION OF EXECUTIVE MANAGEMENT AND THE BOARD / AUDITOR\u2019S REMUNERATION CONT.NOTE 17 PENSION AND PENSION OBLIGATIONSPension expenses and liability Amounts in NOK million 2022 2021 Employee benefits expenses defined benefit plan 17.5 10.5Employee benefits expenses defined contribution plan 87.8 91.1Total employee benefits expenses 105.3 101.6Norwegian plans (1.6) 8.7US plans - -Belgium plans 6.0 (9.5)Taxes (1.0) 0.5Net pension costs in Other Comprehensive Income 3.4 (0.3)Norwegian plans 37.7 45.8US plans 188.9 181.5Belgium plans 9.3 6.6Total Pension liability 235.9 233.9The Metro-planTomra North America Inc participates in a multi-employer pension plan, the \u201cMetro-plan\u201d. The plan is a Defined Benefit plan (DB) under IAS 19. As there was limited financial information available for the plan, TOMRA applied Defined Contribution plan (DC) accounting for the plan up until 31 December 2012. The Metro plan comprises 44 TOMRA employees. In 2013 the Metro-plan was restructured, and the fund provided TOMRA with information about TOMRA\u2019s net liabilities under the plan. TOMRA entered into an agreement with the fund to settle the underfunding in the plan through annual payments of USD 0.2 million per year over 25 years period. Consequently, a net pension liability of USD 3.5 million (net present value) was recognized in other comprehensive income as a change in estimate in 2013. The agreement with the fund also included a re-entry into the restructured DB-plan based on direct attribution, where TOMRA is responsible for funding of liabilities directly attributable to TOMRA employees only. The premium paid under this plan was USD 221,904 in 2021 and USD 235,252 in 2022. In December 2021, TOMRA entered into a similar direct attribution plan for 13 participants in Massachussets. The premium paid under this plan in 2022 was USD 53,485.SERPTomra North America Inc offers in addition to a regular 401 (k) plan, a non-qualified, defined contribution, Supplemental Executive Retirement Plan (SERP) for selected executives only. The company\u2019s contribution to this Plan is contingent on the eligible executive also making a minimum elective contribution to the Plan, and is limited up to certain thresholds. The SERP is fully financed with corporate-owned life insurance and comprises 21 executives. The plan is reflected gross in the balance sheet, with 126.3 MNOK recorded as long term receivables (ref disclosure note 11), and a corresponding figure under pension liabilities.NorwayTOMRA has one defined benefit plan which is structured as a retirement net agreement in that it guarantees a supplement to the State benefits. There have not been any agreements for compensation of reductions in State benefits. The plan gives a right to defined future benefits (defined benefit plan). The benefit is mainly dependent upon years within the plan, salary at date of retirement and compensation from the State. The obligations are covered through Storebrand insurance company. The plan should ensure that the employees would get a pension of about 65 percent of salary, if they had full contribution time, limited upwards to 12G. The plan was closed in 2007, and all new employees after that have been included in the defined contribution plan. The plan included 65 employees and 65 retirees at year-end 2022.TOMRA\u2019s best estimate of contributions expected to be paid into the plan for 2023 is NOK 14.0 million.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-44-3": {
"value": "Accounting principleSalaries and other personnel expenses represent expenses associated with the remuneration of personnel employed by the Group.Accounting principleDefined contribution plansObligations for contributions to defined contribution plans are recognized as employee benefits expenses in profit and loss as the related service is provided.Defined benefit plansThe Group\u2019s net obligation in respect of defined benefit plans is calculated separately for each plan by estimating the amount of future benefit that employees have earned in the current and prior periods, discounting that amount and deducting the fair value of any plan assets.The calculation of defined benefit obligation is performed annually by a qualified actuary using the projected unit credit method. When the calculation results in a benefit to the Group, the recognized asset is limited to the present value of economic benefits available in the form of any future refunds from the plan or reductions in future contributions to the plan.When the benefits of a plan are changed or when a plan is curtailed, the resulting change in benefit that relates to past service or the gain or loss on curtailment is recognized immediately in profit and loss. TOMRA Group recognizes gains and losses on the settlement of a defined benefit plan when the settlement occurs.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"f35833": {
"value": "Number of man-years 4,898 4,401",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-49-2": {
"value": "Executive Leadership remuneration and Board of Directors compensation Other members of the 1) CEO Executive Leadership Team TotalAmounts in NOK million 2022 2021 2022 2021 2022 2021Salary 4,843 7,839 18,448 15,051 23,291 22,890Variable salary - 3,888 2,656 6,227 2,656 10,115Pension Premiums 1,020 1,230 3,339 2,530 4,359 3,760Other benefits 258 2,059 4,587 3,110 4,845 5,169Total 6,121 15,016 29,030 26,918 35,151 41,9341) Tove Anderson replaced Stefan Ranstrand as CEO 16 August 2021. Remuneration for 2021 for CEO includes remuneration for both Tove Anderson and Stefan Ranstrand.Amounts in NOK million 2022 2021Fees to Board of Directors 4,110 3,837Further information on Remuneration to Executive Leadership and Board members is provided in the Remuneration report 2022, available on TOMRA\u2019s website (Annual General Meeting documentation).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-56-2": {
"value": "NOTE 5 FINANCIAL ITEMSNet financial items Amounts in NOK million 2022 2021Interest income 14.8 11.6Total financial income 14.8 11.6Interest expenses 34.4 18.5Interest leasing contracts 38.9 34.8Other financial expenses 22.1 17.4Foreign exchange loss 14.7 35.2Total financial expenses 110.1 105.8Net financial items (95.3) (94.3)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-57-3": {
"value": "Accounting principleNet financing costs comprise interest payable on borrowings calculated using the effective interest rate method, interest receivable on funds invested, dividend income, foreign exchange gains and losses, and gains and losses on hedging instruments that are recognized in the income statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-54-2": {
"value": "Auditors\u2019 remuneration Amounts in NOK million 2022 2021Statutory audit 16.0 12.2Other attestation services 0.7 -Tax consulting 9.9 6.9Other services 3.5 0.9Total 30.1 20.0In 2022 TOMRA paid PwC NOK 9.1 million in audit fees, NOK 1.8 million in tax consulting and NOK 0.7 million for other services.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-62-2": {
"value": "Deferred tax assets and liabilities Deferred tax assets and liabilities are presented net of their respective tax effect using tax rate of the applicable jurisdiction appliedto amounts representing future tax deductions or taxes payable and consist of the following as of 31 December. Other current Intangible non- Tangible non- Amounts in NOK million Inventory assets current assets current assets Other TotalBalance at 1 January 2022 157.1 48.6 (53.9) (51.8) 95.5 195.5Changes in deferred tax in the income statement 31.7 12.8 11.2 (15.7) 41.7 81.7Changes in deferred tax related to items in OCI - - - - - 0.0Currency translation differences 2.3 5.6 (3.3) (7.4) 4.3 1.5Balance at 31 December 2022 191.1 67.0 (46.0) (74.9) 141.5 278.7Balance at 1 January 2021 166.1 53.2 (61.2) (39.6) 95.6 214.0Changes in deferred tax in the income statement (8.0) (5.9) 8.0 (10.2) 0.5 (15.7)Changes in deferred tax related to items in OCI - - - - - 0.0Currency translation differences (1.0) 1.4 (0.7) (2.0) (0.6) (2.8)Balance at 31 December2021 157.1 48.7 (53.9) (51.8) 95.5 195.5Of which presented as deferred tax assets 31 December 2022 347.1Of which presented as deferred tax liability 31 December 2022 68.4Of which presented as deferred tax assets 31 December 2021 242.6Of which presented as deferred tax liability 31 December 2021 47.1Negative and positive timing differences, which reverse or may reverse in the same period, are offset. Deferred taxes are calculated on the basis of timing differences and losses carried forward that are offset. Timing differences between different subsidiaries have not been offset. During the period that these differences reverse, the companies will have a taxable net income that is sufficient to realize the deferred tax allowance. The losses carried forward are all in countries where future taxable profits are expected. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-59-2": {
"value": "NOTE 6 TAXESTax expense Amounts in NOK million 2022 2021 Taxes payable 399.7 385.8 Tax effect of OCI items 15.7 (10.5) Net change in deferred taxes (81.7) 15.7 Tax expense 333.7 391.0 Effective tax rate Taxes based upon Norwegian tax rates 308.3 22.0 % 335.2 22.0 %Taxes based upon deviation between local and Norwegian tax rates 19.1 1.4 % 33.3 2.2 %Tax effect from permanent differences 6.3 0.4 % 22.5 1.5 %Actual tax expense 333.7 23.8 % 391.0 25.7 %",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-60-3": {
"value": "Accounting principleThe tax charge in the income statement includes both taxes payable for the period and the change in deferred taxes. The change in deferred taxes reflects future taxes payable resulting from the year\u2019s activities. Deferred taxes are determined based on the accumulated result, which falls due for payment in future periods. Deferred taxes are calculated on net positive timing differences between accounting and tax balance sheet values, after offsetting negative timing differences and losses carried forward under the liability method. A deferred tax asset is recognized only to the extent that it is probable that future taxable profits will be available against which the asset can be utilised. Deferred tax assets are reduced to the extent that it is no longer probable that the related tax benefit will be realized.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-65-2": {
"value": "NOTE 7 INTANGIBLE ASSETSGoodwillGoodwill represents amounts arising on acquisition of subsidiaries, associates and joint ventures. Development costsDevelopment costs comprise mainly salaries to engineers and parts utilized in development projects related to new sorters and reverse vending machines.Other intangiblesOther intangibles comprises purchase price allocations from acquisitions (including customer relations, agent network and trademarks) and patents. SoftwareSoftware consists of investments in ERP and CRM systems.Intangible assets Development 1)Amounts in NOK million Goodwill costs Other Software TotalCostBalance at 1 January 2022 3,157.9 880.8 704.2 731.9 5,474.8Other acquisitions / internally developed - 156.4 2.1 91.8 250.3Disposals - (1.0) (18.9) (1.2) (21.1)Effect of movements in foreign exchange 160.1 5.7 48.4 26.7 240.9Balance at 31 December 2022 3,318.0 1,041.9 735.8 849.2 5,944.9Balance at 1 January 2021 3,219.9 790.1 791.8 618.2 5,420.02)Acquisitions through business combinations 31.5 0.5 3.6 - 35.6Other acquisitions / internally developed - 103.1 16.5 110.1 229.7Disposals - - (94.3) (2.4) (96.7)Effect of movements in foreign exchange (93.5) (12.9) (13.4) 6.0 (113.8)Balance at 31 December 2021 3,157.9 880.8 704.2 731.9 5,474.8Amortization and impairment lossesBalance at 1 January 2022 189.3 665.6 598.9 473.5 1,927.43)Amortization charge for the year - 58.9 38.8 77.4 175.1Impairment losses - - 0.2 - 0.2Disposals - (1.0) (14.5) (0.6) (16.1)Effect of movements in foreign exchange 13.4 (0.4) 40.5 19.5 73.0Balance at 31 December 2022 202.7 723.1 663.9 569.8 2,159.5Balance at 1 January 2021 185.6 613.8 645.0 390.1 1,834.53)Amortization charge for the year - 60.6 59.7 93.1 213.4Impairment losses - - 3.0 - 3.0Disposals - - (95.4) (0.1) (95.5)Effect of movements in foreign exchange 3.7 (8.7) (13.5) (9.6) (28.1)Balance at 31 December 2021 189.3 665.7 598.8 473.5 1,927.34)Depreciation rate 0 % 14-33% 5-33% 10-33% Useful life Indefinite 5-7 yrs 3-20 yrs 3-10 yrs Carrying amounts31 December 2022 3,115.3 318.8 71.9 279.4 3,785.431 December 2021 2,968.6 215.1 105.4 258.4 3,547.5NOTE 7 INTANGIBLE ASSETS CONT.1) Capitalized development costs comprises mainly salaries to engineers and parts utilized in development projects related to new sorters and reverse vending machines. The carrying amount at 31 December 2022 was NOK 111.5 million for TOMRA Food, NOK 31.3 million for TOMRA Recycling and NOK 175.9 million for TOMRA Collection. 2) Acquisition through business combinations in 2021 is mainly purchase of Tomra Collection France. The total consideration paid forthe acquisition of Tomra Collection France is 450,000 EUR in addition to a possible earn-out of 1,750,000 EUR. The acquisitions are considered immaterial both separate and combined, and therefore no further information is given.3) Amortization of intangible assets is included in the line item Ordinary depreciation, amortization and impairment in the profit andloss statement. 4) All depreciation plans are linear except for customer relations and technology from the purchase price allocation of BEST that have a declining depreciation profile.NOTE 7 INTANGIBLE ASSETS CONT.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-66-3": {
"value": "Accounting principleIntangible assets are stated at cost less accumulated amortization and impairment losses.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-71-2": {
"value": "Research and development expenseResearch and development cost of NOK 464.4 million has been recognized as an expense (2021: NOK 412.0 million) and NOK 156.4 million has been capitalized (2021: NOK 103.6 million). The research and development cost consist of time and material consumed on R&D projects in addition to an estimated overhead. The Group has not received any material government grants related to R&D. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-71-3": {
"value": "Research and development expenseResearch and development cost of NOK 464.4 million has been recognized as an expense (2021: NOK 412.0 million) and NOK 156.4 million has been capitalized (2021: NOK 103.6 million). The research and development cost consist of time and material consumed on R&D projects in addition to an estimated overhead. The Group has not received any material government grants related to R&D. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-72-2": {
"value": "Impairment tests for cash-generating units containing goodwill The following units have significant carrying amounts of goodwill (each area comprises several CGU, impairment tests are performed at CGU level):Amounts in NOK million 2022 2021TOMRA Collection 409.3 381.6TOMRA Recycling 1,653.4 1,577.2TOMRA Food - Processed Food 391.5 373.4- Fresh Food 661.1 636.4Total 3,115.3 2,968.6TOMRA tests goodwill and other intangible assets with indefinite useful life annually or more frequently if there are impairment indicators. As of 31 December 2022, the Group had no intangible assets with indefinite useful life, other than goodwill. The recoverable amount of the cash-generating units(CGUs) is based on value in use calculations. These calculationsuse cash flow projections based on actual operating results (EBITA) and a five-year business plan including a residual value.Significant assumptionsBased on an overall assessment, TOMRA has identified the following assumptions as most sensitive to the value in use calculations.Growth rateTOMRA has experienced significant growth for several years, and revenues have grown organically by on average 10 percent per year over the last 5 years, excluding acquisitions. In prediction of cash flows, management has utilized a conservative approach whereby the growth used in the impairment tests is significantly lower than those experienced historically and those that have been utilized in the strategic plan. The growth in the terminal year is set to be between 1.0 and 2.0 percent in the analysis.Operating profit (EBITA)The future operating profit is dependent on a number of factors, but primarily volumes/market growth, and operating expenses/cost of production. In the impairment tests, TOMRA has estimated EBITA based on management\u2019s experience, expectations of future market development and the implemented cost saving initiatives.Discount ratesThe discount rates are based on the Weighted Average Cost of Capital (WACC) formula derived from the CAPM model. The WACC has been calculated individually for each CGU and rates of 7.7 percent to 8.7 percent after tax have been applied for the different CGUs. Capital expenditure and capital employedCapital employed is generally assumed to develop in line with revenues, and sales prices are in general assumed to be stable, following inflation. Capital expenditure is generally equal to depreciation and amortization in the calculation of terminal value as it is assumed depreciation and amortization equal capital expenditure in the long run.The exchange rates used reflect the actual exchange rate at the balance sheet date.Below is a description of the different cash generating units and considerations around the impairment tests.TOMRA Collection Reverse VendingThe business stream comprises the development, production, sales and service of reverse vending machines and related data management systems in deposit markets mainly in Europa, USA and Australia. The main customer group is food retail chains. With a high market share and significant service business, the business stream represents a steady recurring cashflow, with limited risk, as TOMRA has been the global market leader in thisbusiness stream for more than 40 years. CGUs are identified on a country-by-country basis. Terminal growth rate is assumed to be 1.5 percent, and a WACC of 7.7 percent has been utilized.Material RecoveryThe business stream comprises the pick-up, transportation and processing of empty beverage containers on behalf of beverage producers/fillers on the US East Coast and in Canada. The activity in the business stream mirrors the drinking consumption in the US deposit states, which is usually stable year over year. TOMRA is the market leader in this business stream in regions where it is present, and has been so for over 20 years. CGUs are identified on a country-by-country basis. Terminal growth rate is assumed to be 1.0 percent, and a WACC of 7.7 percent has been utilized.TOMRA FoodThe business area comprises the development, production, saleand service of sorting and processing technology for different customer segments. In the Food division, the customers are the fresh and processed food industries. TOMRA is the global market leader in sorting mid-sized objects. With main customers being food producing companies, the cyclicality in the business stream is low, due to the global dependency on a steady stream of food. Recurring revenue is however low (as for all sorting entities), as the installed base is rather new (less replacement sales) and service only accounts for a smaller fraction of revenues. The business has however been growing for many years, and has significant untapped potential, as many sorting tasks are still performed manually and new technology enables sorting of fragments / sorting with a quality that previously was not possible. TOMRA Food consist of two CGUs, one for Fresh Food and one for Processed Food. CGU\u2019s for BBC and Compac have been merged for 2022 into CGU TOMRA Fresh Food as the two organizations are merging and products are converging.A terminal growth of 2.0 percent and a WACC of 8.2 percent has been used for TOMRA Processed Food. For TOMRA Fresh Food a WACC of 8.7 percent has been applied and a terminal growth of 2.0 percent.TOMRA RecyclingThe business stream comprises the development, production, sale and service of sorting and processing technology for different customer segments in the recycling and ore sorting industry.In the recycling segment, the customers are waste management companies or plant builders operating on behalf of them, where TOMRA provides sorting systems for waste and metal material streams. TOMRA is the global market leader in the business stream and has been so for more than 10 years. The positive momentum is expected to continue, fueled by consumer awareness, regulatory requirements, and sustainability commitments from the industry. The business stream experiences some cyclicality due to fluctuations in material prices.In the ore sorting segment, the customers are mining companies, where TOMRA provides ore sorting systems. Current penetration in the ore sorting industry is more limited, but with significant potential, as the acceptance of optical sorting solutions is increasing within the industry.TOMRA Recycling consist of one CGU. A terminal growth of 2.0 percent and a WACC of 8.2 percent has been applied for TOMRA Recycling.Sensitivity analysisIn connection with the impairment testing of CGU\u2019s containing goodwill, a sensitivity analysis has been performed. A reasonably possible change in key assumptions on which management has based its determination of the unit\u2019s recoverable amount would not cause the unit\u2019s carrying amount to exceed its recoverable amount. Neither an interest rate increase of 2 percentage points, nor a reduction in forecasted cashflow of 10 percent would trigger a write-down of goodwill.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-83-2": {
"value": "Leasing equipment The companies within TOMRA Group had 5,966 reverse vending machines and 223 sorters leased to customers at the end of 2022. The table below shows the minimum leasing income from today\u2019s lease portfolio. In addition to this income, TOMRA will receive income from material handling, service contracts etc. Minimum lease income from operating leasing equipment 2022 2021Less than 1 year 139.9 169.31-2 years 106.1 119.32-3 years 77.6 77.73-4 years 48.6 41.34-5 years 29.7 22.1Over 5 years 7.0 8.7Income from Collection Australia, Estonia and Lithuania is not included, since this is considered throughput revenues and not leasing of RVMs.NOTE 9 LEASINGRight of use assets Land & MachineryAmounts in NOK million Buildings Vehicles & fixtures TotalCost Balance at 1 January 2022 1,167.9 352.6 6.3 1,526.8Additions during the year 403.6 175.0 - 578.6Lease contracts terminated (63.0) (123.9) (2.5) (189.4)Effect of movement in foreign exchange 66.7 28.0 0.3 95.0Balance 31 December 2022 1,575.2 431.7 4.1 2,011.0Balance at 1 January 2021 1,098.5 338.5 7.0 1,444.0Additions during the year 126.9 94.5 0.5 221.9Lease contracts terminated (36.6) (75.0) (1.1) (112.7)Effect of movement in foreign exchange (20.9) (5.4) (0.1) (26.4)Balance 31 December 2021 1,167.9 352.6 6.3 1,526.8Depreciation and impairment losses Balance at 1 January 2022 410.8 169.0 4.1 583.9Depreciation charge for the year 203.0 107.9 1.1 312.0Lease contracts terminated (47.4) (106.6) (2.5) (156.5)Effect of movement in foreign exchange 24.9 14.2 0.2 39.3Balance 31 December 2022 591.3 184.5 2.9 778.7Balance at 1 January 2021 272.2 134.7 3.6 410.5Depreciation charge for the year 169.0 97.6 1.7 268.3Lease contracts terminated (25.7) (60.9) (1.1) (87.7)Effect of movement in foreign exchange (4.7) (2.4) (0.1) (7.2)Balance 31 December 2021 410.8 169.0 4.1 583.9Carrying amounts Balance 31 December 2022 983.9 247.2 1.2 1,232.3Balance 31 December 2021 757.1 183.6 2.2 942.9NOTE 9 LEASING CONT.Lease liability Amounts in NOK million 2022 2021Balance at 1 January 1,015.2 1,103.7New lease contracts 566.3 221.9Lease contracts terminated (36.0) (25.1)Lease payments (332.0) (299.9)Interest expense 38.9 34.8Effect of movement in foreign exchange 44.6 (20.2)Balance at 31 December 1,297.0 1,015.2Maturity analysis Amounts in NOK million 2022 2021Less than 6 months 129.0 119.36-12 months 157.9 147.51-2 years 232.2 178.02-3 years 189.9 124.23-4 years 159.3 95.14-5 years 114.2 78.1Over 5 years 314.5 272.9Total lease liabilities at 31 December 1,297.0 1,015.2See note 19 for maturity analysis of undiscounted values of lease liability.The Group has no material lease contract not yet commenced.Amounts recognized in Income Statement Amounts in NOK million 2022 2021Lease expenses Expenses relating to short-term leases 9.6 27.9Expenses relating to leases of low-value assets 0.8 0.7Other lease expenses 0.0 0.2Depreciation of right-of-use assets 312.0 268.3Interest expense on lease liabilities 38.9 34.8Group as LessorSee note 8 for more information about machines where TOMRA is a lessor.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-79-2": {
"value": "NOTE 8 PROPERTY, PLANT AND EQUIPMENTProperty, plant and equipment Land & Machinery Leasing 1)Amounts in NOK million Buildings & Fixtures Vehicles Equipment TotalCost Balance at 1 January 2022 520.4 1,319.5 252.5 1,175.2 3,267.6Other acquisitions 55.8 225.7 18.1 269.2 568.82)Disposals (2.6) (80.2) (5.5) (79.9) (168.2)Effect of movements in foreign exchange 35.0 88.7 28.4 117.7 269.8Balance at 31 December 2022 608.6 1,553.7 293.5 1,482.2 3,938.0Balance at 1 January 2021 535.3 1,197.5 235.4 1,113.0 3,081.2Other acquisitions 11.1 154.6 18.4 178.3 362.42)Disposals (14.3) (19.8) (5.2) (105.6) (144.9)Effect of movements in foreign exchange (11.7) (12.8) 3.9 (10.5) (31.1)Balance at 31 December 2021 520.4 1,319.5 252.5 1,175.2 3,267.6Depreciation and impairment losses Balance at 1 January 2022 262.4 813.5 155.0 782.3 2,013.2Depreciation charge for the year 39.6 145.7 27.0 211.4 423.7Write-down - - - 0.2 0.22)Disposals (2.6) (36.4) (3.5) (58.4) (100.9)Effect of movements in foreign exchange 18.6 58.0 18.3 68.0 162.9Balance at 31 December 2022 318.0 980.8 196.8 1,003.6 2,499.2Balance at 1 January 2021 237.4 691.6 131.1 684.0 1,744.1Depreciation charge for the year 35.6 129.0 24.0 181.2 369.8Write-down - 0.3 - - 0.32)Disposals (4.7) (3.3) (2.7) (80.9) (91.6)Effect of movements in foreign exchange (5.9) (4.1) 2.7 (2.0) (9.4)Balance at 31 December 2021 262.4 813.5 155.0 782.3 2,013.23)Depreciation rate 2-4% 10-33% 15-33% 10-20% Useful life 25-50 yrs 3-10 yrs 3-7 yrs 5-10 yrs Carrying amounts 31 December 2022 290.6 572.9 96.7 478.6 1,438.831 December 2021 258.0 506.0 97.5 392.9 1,254.41) Including land of NOK 38.9 million as of 31 December 2022.2) Disposals includes machines either sold, scrapped or transferred to inventory.3) All depreciation plans are linear.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-80-3": {
"value": "Accounting principleItems of property, plant and equipment are measured at cost, less accumulated depreciation and accumulated impairment losses. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-87-3": {
"value": "Accounting principleShort-term leases and leases of low-value assetsTOMRA Group does not to recognize right-of-use assets and lease liabilities for short-term leases that have a lease term of 12 months or less and leases of low-value assets. For identifying items of low value, USD 5,000 has been used as a starting point. Small items such as coffee machines, laptops and small items of office furniture have also been excluded. TOMRA Group recognizes the lease payments associated with these leases as an expense on a straight-line basis over the lease term.The TOMRA Group mainly leases properties, land and cars. Rental contracts are typically made for fixed periods of 1 to 15 years but may have extension options. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. For lease of vehicles TOMRA have used the practical expedient to not separate non-lease components like service of the vehicles from lease components.The lease discounting rates are based on currency swap rates at year end for 3, 5, 7 and 10 years for all currencies. A credit spread of 0.25% is added for the 3 year swap rates, and an additional spread of 0.25% is added for each consecutive 2-year and 3-year period. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-95-2": {
"value": "10. INVESTMENTS IN JOINT VENTURES AND ASSOCIATESInvestments in joint ventures and associates Tomra Ultre- Cleanaway Tomra Amounts in NOK million PET Pty Ltd. Japan Ltd Other Total2022 Book value 1 January 2022 - 24.9 - 4.9 29.8Profit 2022 - 11.3 32.5 2.9 46.7Capital infusion - - - 3.0 3.0Dividend - - - (4.7) (4.7)Currency translation difference - 1.2 0.2 (0.1) 1.3Book value 31 December 2022 0.0 37.4 32.7 6.0 76.12021 Book value 1 January 2021 48.5 10.0 - 6.3 64.81)Profit 2021 54.5 7.2 - 3.6 65.3Sale of associates (92.8) - - - (92.8)Capital infusion - 8.2 - - 8.2Dividend (10.2) - - (5.1) (15.3)Currency translation difference - (0.5) - 0.1 (0.4)Book value 31 December 2021 0.0 24.9 0.0 4.9 29.8Equity at date of acquisition 41.0 - -Country USA Australia JapanYear of acquisition 1999 2017 2008Vote and share ownership 0% 50% 50%1) The profit in 2021 consist of profit from the sale of UltrePET of NOK 59.4 million and NOK 5.0 million in currency translation loss recorded in equity previous years.Summary financial information for joint ventures and associates on 100% basis: Tomra Ultre- Cleanaway Tomra Amounts in NOK million PET Pty Ltd. Japan Ltd. Other Total2022 Assets - 281.0 203.3 32.3 516.6Liabilities - 206.2 137.9 2.1 346.2Equity - 74.8 65.4 30.2 170.4Revenues - 1,376.7 186.2 53.7 1,616.6Profit/(loss) - 22.6 45.1 6.1 73.82021 Assets - 272.6 127.5 28.4 428.5Liabilities - 222.8 107.6 1.0 331.4Equity - 49.8 19.9 27.4 97.1Revenues 209.5 1,245.1 141.6 52.9 1,649.1Profit/(loss) 19.6 14.5 5.0 9.2 48.3",
"dimensions": {
"concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-95-3": {
"value": "10. INVESTMENTS IN JOINT VENTURES AND ASSOCIATESInvestments in joint ventures and associates Tomra Ultre- Cleanaway Tomra Amounts in NOK million PET Pty Ltd. Japan Ltd Other Total2022 Book value 1 January 2022 - 24.9 - 4.9 29.8Profit 2022 - 11.3 32.5 2.9 46.7Capital infusion - - - 3.0 3.0Dividend - - - (4.7) (4.7)Currency translation difference - 1.2 0.2 (0.1) 1.3Book value 31 December 2022 0.0 37.4 32.7 6.0 76.12021 Book value 1 January 2021 48.5 10.0 - 6.3 64.81)Profit 2021 54.5 7.2 - 3.6 65.3Sale of associates (92.8) - - - (92.8)Capital infusion - 8.2 - - 8.2Dividend (10.2) - - (5.1) (15.3)Currency translation difference - (0.5) - 0.1 (0.4)Book value 31 December 2021 0.0 24.9 0.0 4.9 29.8Equity at date of acquisition 41.0 - -Country USA Australia JapanYear of acquisition 1999 2017 2008Vote and share ownership 0% 50% 50%1) The profit in 2021 consist of profit from the sale of UltrePET of NOK 59.4 million and NOK 5.0 million in currency translation loss recorded in equity previous years.Summary financial information for joint ventures and associates on 100% basis: Tomra Ultre- Cleanaway Tomra Amounts in NOK million PET Pty Ltd. Japan Ltd. Other Total2022 Assets - 281.0 203.3 32.3 516.6Liabilities - 206.2 137.9 2.1 346.2Equity - 74.8 65.4 30.2 170.4Revenues - 1,376.7 186.2 53.7 1,616.6Profit/(loss) - 22.6 45.1 6.1 73.82021 Assets - 272.6 127.5 28.4 428.5Liabilities - 222.8 107.6 1.0 331.4Equity - 49.8 19.9 27.4 97.1Revenues 209.5 1,245.1 141.6 52.9 1,649.1Profit/(loss) 19.6 14.5 5.0 9.2 48.3",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-96-3": {
"value": "Accounting principle When the Group\u2019s share of losses equals or exceeds its interest in the entity, including any other unsecured long-term receivables, the Group does not recognise further losses, unless it has incurred obligations or made payments on behalf of the other entity.An investment in a joint venture or an associate is impaired if circumstances exist which necesitate a lower valuation and which cannot be regarded as of a temporary nature.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-101-2": {
"value": "NOTE 11 LONG TERM RECEIVABLESLong term receivables Amounts in NOK million 2022 2021Deposits 18.5 13.11)Financial lease 170.0 121.6Loans to employees 1.5 1.62)Investment related to SERP 126.3 125.3Other long term receivables 54.5 54.1Total receivables 370.8 315.71) Financial lease relates to machines (mainly RVMs in USA and Canada) leased to customers on financial lease contracts.2) See note 17 for more information about the SERP (Supplemental Executive Retirement Plan).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-101-3": {
"value": "NOTE 11 LONG TERM RECEIVABLESLong term receivables Amounts in NOK million 2022 2021Deposits 18.5 13.11)Financial lease 170.0 121.6Loans to employees 1.5 1.62)Investment related to SERP 126.3 125.3Other long term receivables 54.5 54.1Total receivables 370.8 315.71) Financial lease relates to machines (mainly RVMs in USA and Canada) leased to customers on financial lease contracts.2) See note 17 for more information about the SERP (Supplemental Executive Retirement Plan).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-105-2": {
"value": "NOTE 12 SHORT TERM RECEIVABLESShort-term receivables Amounts in NOK million 2022 2021Trade receivables from sales contracts, gross 2,635.7 2,042.3Other trade receivables 209.0 189.4Other short-term receivables 689.0 521.6Provision for bad debt (87.3) (82.0)Total receivables 3,446.4 2,671.3Provision for bad debt per 1 January 82.0 77.7Provisions made during the year 22.0 16.7Provisions used during the year (16.7) (12.4)Provision for bad debt per 31 December 87.3 82.0Bad debt written-off and changes in provision for bad debt are reported as other operating expenses.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-102-3": {
"value": "Accounting principle Classification of receivables Receivables with due dates more than one year after the balance date are reported as non-current assets.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-108-2": {
"value": " 2022Trade receivables fall due: Allowance Gross Carrying Loss Net CarryingAmounts in NOK million in % Amount Allowance AmountNot due yet 0 % 2,161.9 6.9 2,155.01 - 30 days 0 % 345.0 0.7 344.331- 60 days 2 % 97.3 2.0 95.361 - 90 days 16 % 42.4 6.8 35.6Older than 90 days 36 % 198.1 70.9 127.2Total trade receivables 3 % 2,844.7 87.3 2,757.4 2021Trade receivables fall due: Allowance Gross Carrying Loss Net CarryingAmounts in NOK million in % Amount Allowance AmountNot due yet 0 % 1,654.6 4.7 1,649.90 - 30 days 1 % 284.0 1.5 282.531- 60 days 5 % 108.1 5.4 102.861 - 90 days 14 % 22.9 3.3 19.6Older than 90 days 41 % 162.1 67.1 95.0Total trade receivables 4 % 2,231.7 82.0 2,149.7TOMRA Group uses an allowance matrix taking into consideration historical provision, current and forward-looking estimates that reflect current and forecast credit conditions. For further information about credit risk, see note 19.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-111-2": {
"value": "NOTE 13 CASH AND CASH EQUIVALENTSCash and cash equivalents Amounts in NOK million 2022 20211)Cash and cash equivalents 749.6 631.6Cash and cash equivalents in the statement of cash flows 749.6 631.6TOMRA Systems ASA and its fully owned subsidiaries participate in an international multi-currency cash-pool, and zero-balancing cash pools for AUD, CAD, NZD, SGD, and USD. Subsidiaries deposit and withdraw funds through the cash pool agreements as an intra-group receivable/payable against TOMRA Systems ASA, and the transactions are classified as such in the financial statements.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-116-2": {
"value": "NOTE 14 EQUITY / EARNINGS PER SHARE1)Earnings per share 2022 2021 1)Average number of shares 296,040,156 296,040,156Average number of shares, adjusted for own shares 295,240,156 295,371,214Average number of shares, adjusted for own shares, fully diluted 295,240,156 295,371,214Majority equity 31 December (MNOK) 6,379.9 5,992.9Equity per share (NOK) 21.61 20.29Net profit attributable to the shareholders of the parent (MNOK) 1,028.8 1,091.5Earnings per share 3.48 3.70Earnings per share, fully diluted 3.48 3.701) A share split of 1:2 has been executed with effect from 27 May 2022. Following completion of the share split, the new number of issued underlying shares of TOMRA Systems ASA is 296,040,156, each with a par value of NOK 0.50 per share (was NOK 1.00 per share). The calculation of basic and diluted earnings per share for 2021 have been adjusted retrospectively.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-112-3": {
"value": "Accounting principle Cash and cash equivalents include cash in hand, bank deposits, money market funds, and other short-term investments with original maturity of three months or less. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"f40266": {
"value": "1) Includes restricted bank deposits totaling NOK 10.2 million (2021: NOK 7.1 million) for the Group.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-119-2": {
"value": "Purchase of own sharesTOMRA was granted authority to acquire treasury shares at the annual general meeting 28 April 2022, limited to a total of 500,000 shares i.e. 1,000,000 shares after the split 27 May 2022. The buy back program of 531,432 own shares was initiated on 9 August and completed on 17 August 2022. The average value of the shares was NOK 240.73 and the total transaction value was NOK 127.9 million. Following the buy back program, TOMRA owns a total of 800,000 own shares, representing 0.27 % of TOMRA\u2019s share capital.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-120-2": {
"value": "DividendsAfter the balance sheet date the following dividends were proposed by the directors:Amounts in NOK million 2022 2021NOK 1.80 in ordinary dividend per qualifying share (2021: NOK 1.65 in ordinary dividend and NOK 1.35 in extraordinary dividend) 531.4 886.4The dividend has not yet been provided for and there are no income tax consequences. The dividend for 2021 has been adjusted for the share split that was executed in May 2022.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-123-2": {
"value": "NOTE 15 SHAREHOLDERSThe amounts shown are based upon information from Verdipapirsentralen (VPS) and IPREO.On nominee accounts, information regarding beneficial ownership has been collected and presented where possible. Largest shareholder registered at 31 December 2022 Number of shares Ownership1 Investment AB Latour 62,400,000 21.08 %2 Folketrygdfondet 19,738,040 6.67 %3 BlackRock 14,461,568 4.89 %4 APG Asset Management 14,220,630 4.80 %5 Candriam 12,265,935 4.14 %6 Handelsbanken 9,534,039 3.22 %7 Swedbank Robur Fonder 7,762,005 2.62 %8 Vanguard 7,036,234 2.38 %9 AllianceBernstein 6,306,358 2.13 %10 Impax Asset Management 5,207,880 1.76 %11 Nordea Investment Management 4,738,515 1.60 %12 Storebrand Asset Management 3,629,671 1.23 %13 DNB Asset Management 3,481,120 1.18 %14 DNCA Finance 3,254,918 1.10 %15 Templeton Investment Counsel 3,153,014 1.07 %16 Danske Asset Management 3,039,419 1.03 %17 Raiffeisen 3,026,943 1.02 %18 NN Investment Partners 2,500,852 0.84 %19 Alfred Berg Kapitalforvaltning 2,394,660 0.81 %20 Credit Suisse Asset Management. 2,357,022 0.80 %Total 20 largest shareholders 190,508,823 64.35 %Other, shareholders 105,531,333 35.65 %Total (12.287 shareholders) 296,040,156 100.00 %Shares owned by Norwegian residents 46,475,153 15.70 %Shares owned by others 249,565,003 84.30 %Total 296,040,156 100.00 %",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-125-2": {
"value": "NOTE 16 SHARE BASED PAYMENTSShare Purchase ProgramIn 2008 TOMRA established a share purchase program for permanent employees. In this program, TOMRA invites employees to buy shares in TOMRA at market price and receive one bonus share per five shares invested, provided the shares are kept for at least one year and the employee is still employed by TOMRA. The employee can buy shares up to a maximum of 30 percent of his/her gross salary. The share purchase program uses treasury shares acquired by TOMRA as authorized by the Annual General Meeting. The shares are purchased on the Oslo Stock Exchange. 2022 2021Number of shares purchased by employees 136,185 95,8211)Share price (closing market share price, the day before the allotment date) 342.00 407.901)Share price (closing market share price, the day before the allotment date) 428.20Number of bonus shares, distributed one year after investment 19,415 14,473Total expenses recognized 4.3 million 9.2 million1) The Share Purchase program was executed on 11 May 2022 with 136,185 shares and 19,415 bonus shares at price NOK 342.00. In 2021 the Share Purchase Program was executed in two rounds.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-133-2": {
"value": "NOTE 18 INTEREST BEARING LIABILITIESInterest bearing liabilities Amounts in NOK million 2022 2021Non-current liabilities 1)Bonds long term 1,600.0 600.02)Unsecured bank loans 573.5 3.7Total non-current interest-bearing liabilities 2,173.5 603.7Current liabilities 1)Bonds short term - 400.0Total current interest-bearing liabilities 0.0 400.01) TOMRA has a NOK 600 million senior unsecured bond, with a coupon of 3 months NIBOR + 0,75 % that matures in November 2024. In November 2022 TOMRA issued two new green bonds, one trance of NOK 500 million with 3 months NIBOR + 1,42 % that matures in November 2025, and a second trance of NOK 500 million with 3 months NIBOR + 1,67 % that matures in November 2027. The bonds meet the requirements set by Nordic Trustee and are listed on the Oslo Stock Exchange. The loans have floating interest and negative pledge commitments. 2) TOMRA Systems ASA has an EUR 150 million revolving credit facility established in December 2020 with tenor 3+1+1 years. The facility was extended with two years and final maturity is December 2025. NOK 567 million was drawn on as of 31 December 2022. Optional Currencies are NOK, EUR, USD and GBP. Interest is payable at a rate of IBOR and a margin for loans in NOK and EUR. For loans in USD interest is payable at a rate of SOFR, a credit adjustment spread and a margin, and for loans in GBP interest is payable at a rate of SONIA, a credit adjustment spread and a margin. The margin is dependent on TOMRA\u2019s NIBD/EBITDA ratio. The loan agreement is conditional upon an equity covenant of at least 30 percent of total assets, measured at the end of each quarter. TOMRA is in compliance with the covenants as of 31 December 2022.For further information about interest bearing liabilities related to leases, see note 9.NOTE 18 INTEREST BEARING LIABILITIES CONT.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-134-3": {
"value": "Accounting principle Interest-bearing borrowings are recognized initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are stated at amortized cost with any difference between cost and redemption value being recognized in the profit and loss over the period of the borrowings on an effective interest basis.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-137-2": {
"value": "Reconciliation of changes in liabilities arising from financing activitiesAmounts in NOK million Interest-bearing Lease liabilities liabilities TotalLiabilities 31 December 2021 1,003.7 1,015.2 2,018.9Net change in revolving credit facility 567.0 567.0Proceeds from issuance of long term debt 1,030.7 1,030.7Net repayment of short-term loans (403.0) (403.0)Installments on lease liabilities (293.1) (293.1)Lease interest (38.9) (38.9)Interest paid (34.4) (34.4)Transactions with cash effect 1,160.3 (332.0) 828.3Exchange rate fluctuations 2.8 44.6 47.4New lease contracts 566.3 566.3Lease contracts terminated (36.0) (36.0)Other transactions without cash effect (27.7) (27.7)Lease interest 38.9 38.9Interest accrued 34.4 34.4Transactions without cash effect 9.5 613.8 623.3Liabilities 31 December 2022 2,173.5 1,297.0 3,470.5Total liabilities consist of: Interest-bearing liabilities non-current 2,173.5 Interest-bearing liabilities current - Long-term lease liabilities 1,010.1 Short-term lease liabilities 286.9 Total liabilities 31 December 2022 2,173.5 1,297.0 Amounts in NOK million Interest-bearing Lease liabilities liabilities TotalLiabilities 31 December 2020 1,414.1 1,103.7 Repayment of long-term loans (1,895.5) (1,895.5)Proceeds from issuance of long term debt 1,485.2 1,485.2Net repayment of short-term loans (79.7) (79.7)Installments on lease liabilities (265.1) (265.1)Lease interest (34.8) (34.8)Interest expensed (18.4) (18.4)Transactions with cash effect (508.4) (299.9) (808.3)Exchange rate fluctuations 1.5 (20.2) (18.7)New lease contracts 221.9 221.9Lease contracts terminated (25.1) (25.1)Other transactions without cash effect 78.1 78.1Lease interest 34.8 34.8Interest expensed 18.4 18.4Transactions without cash effect 98.0 211.4 (309.5)Liabilities 31 December 2021 1,003.7 1,015.2 2,018.9Total liabilities consist of: Interest-bearing liabilities non-current 603.7 Interest-bearing liabilities current 400.0 Long-term lease liabilities 748.4 Short-term lease liabilities 266.8 Total liabilities 31 December 2021 1,003.7 1,015.2 NOTE 20 OTHER LONG TERM LIABILITIESOther long-term liabilities Amounts in NOK million 2022 2021Put/call options 267.9 254.0Make good accruals 48.0 27.5Other 33.7 25.1Total other long-term liabilities 349.6 306.6NOTE 22 OTHER CURRENT LIABILITIESOther current liabilities Amounts in NOK million 2022 2021Salary, bonus, tax deductions, social security taxes 604.6 555.3Goods received, not invoiced 107.7 110.4Accrued commisions 109.4 81.3VAT & sales tax 86.5 98.5Accrued expenses 351.8 267.1Other non-interest bearing debt 77.3 97.6Total other current liabilities 1,337.3 1,210.2",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-140-2": {
"value": "NOTE 19 FINANCIAL INSTRUMENTSForeign currency riskTransaction risk and translation risk from monetary itemsForeign currency risk arises from transactions denominated in foreign currencies and net investment in foreign operations. TOMRA Group is exposed to changes in the value of NOK relative to other currencies, as NOK is the presentation currency of the Group. With most transactions being in foreign currencies, predominantly EUR and USD, a strengthening of NOK will lead to reduced earnings for the Group when measured in NOK. In accordance with the financial strategy, TOMRA Group can hedge balance sheet items and expected future net cash flow up to 12 months. In addition to derivatives that are designated and qualify for hedge accounting, the Group also holds certain derivatives as economic hedges. TOMRA primarily uses forward contracts as economic hedges to hedge future cash flow and balance sheet items. Some entities also have derivatives that is held for the purpose of hedging future sales and purchase transactions, but the volume of these derivatives is limited. Net foreign exchange gains and losses in the financial statements are most sensitive to changes in the NOK/USD exchange rate, where a strengthening of NOK of 5% would decrease reported profit after tax with approximately NOK 18 million. Changes of 5% in other exchange rates would only have immaterial effects on profit after tax. Fair value of the forward exchange contracts are disclosed in the table above, and information about net recognised foreign exchange gains and losses is disclosed in note 5.NOTE 19 FINANCIAL INSTRUMENTS CONT.NOTE 19 FINANCIAL INSTRUMENTS CONT.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-141-2": {
"value": "Financial riskTOMRA Group operates globally and is exposed to financial risks such as foreign currency risk, interest rate risk, credit risk, and liquidity risk. Responsibility for managing financial risk in TOMRA Group is split between the business divisions which manage risk related to business processes, and Group Treasury department and Group CFO which manage risk related to funding, cash management and financial risk management.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-142-2": {
"value": "Overview of financial assets and liabilities - carrying and fair values:For amortized cost assets and liabilities carrying value are assumed to be a reasonable approximation to fair value. Fair value of thderivative financial instruments are based on level 2 inputs according to the fair value hierarchy in IFRS 13. Financial assets - carrying and fair values 2022 2021 Carrying Fair Carrying FairAmounts in NOK million amount value amount valueMeassured at amortized cost: Long-term receivables 370.8 370.8 315.7 315.7Receivables 2,757.4 2,757.4 2,149.7 2,149.7Cash and cash equivalents 749.6 749.6 631.6 631.6Measured at Fair Value through Profit and Loss: Forward exchange contracts 1.9 1.9 20.5 20.5Measured at Fair Value through OCI: 1)Cross Currency Interest Rate Swaps 0.0 0.0 9.6 10.1Total 3,879.7 3,879.7 3,127.1 3,127.6Financial liabilities - carrying and fair values 2022 2021 Carrying Fair Carrying FairAmounts in NOK million amount value amount valueMeassured at amortized cost: Payables 656.8 656.8 644.2 644.2Other current liabilities 77.3 77.3 97.6 97.6Lease liabilities 1,297.0 1,297.0 1,015.2 1,015.2Other non-current liabilities 301.6 301.6 279.1 279.1Senior unsecured bonds 1,600.0 1,600.0 1,000.0 1,000.0Unsecured bank facilities 573.5 573.5 3.7 3.7Measured at Fair Value through Profit and Loss: Forward exchange contracts 1.8 1.8 13.5 13.5Measured at Fair Value through OCI: 1)Cross Currency Interest Rate Swaps 66.9 47.7 0.0 0.0Total 4,574.9 4,555.7 3,053.3 3,053.31) The swaps are designated as hedge instrument of net investment in European subsidiaries1) The swaps are designated as hedge instrument of net investment in European subsidiaries",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-148-3": {
"value": "Transaction risk and translation risk from monetary itemsForeign currency risk arises from transactions denominated in foreign currencies and net investment in foreign operations. TOMRA Group is exposed to changes in the value of NOK relative to other currencies, as NOK is the presentation currency of the Group. With most transactions being in foreign currencies, predominantly EUR and USD, a strengthening of NOK will lead to reduced earnings for the Group when measured in NOK. In accordance with the financial strategy, TOMRA Group can hedge balance sheet items and expected future net cash flow up to 12 months. In addition to derivatives that are designated and qualify for hedge accounting, the Group also holds certain derivatives as economic hedges. TOMRA primarily uses forward contracts as economic hedges to hedge future cash flow and balance sheet items. Some entities also have derivatives that is held for the purpose of hedging future sales and purchase transactions, but the volume of these derivatives is limited. Net foreign exchange gains and losses in the financial statements are most sensitive to changes in the NOK/USD exchange rate, where a strengthening of NOK of 5% would decrease reported profit after tax with approximately NOK 18 million. Changes of 5% in other exchange rates would only have immaterial effects on profit after tax. Fair value of the forward exchange contracts are disclosed in the table above, and information about net recognised foreign exchange gains and losses is disclosed in note 5.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-150-2": {
"value": "Derivative instruments designated as net investment hedgingTOMRA Group has foreign subsidiaries. When translating net asset and goodwill related to these entities from the entities functional currency to NOK, changes in the FX rate creates equity volatility in the consolidated financial statemens. TOMRA has decided to reduce some of the volatility that is generated from subsidiaries in the EUR zone, by entering into EUR/NOK Cross Currency Interest Rate Swaps (CCIRS). TOMRA has designated these CCIRS contracts as hedging instruments in a net investment hedge. The changes in fair value of the hedging instrument is expected to be highly effective in reducing in equity volatility caused by currency translation of foreign subsidiaries with EUR as functional currency. Since both the NOK and EUR interest legs in the CCIRS contracts have a floating interest, changes in fair value of the derivatives caused by interest rate movements will be limited. The effective portion of changes in fair value of the hedging instrument are recognized in other comprehensive income, while the ineffective portion is recognized immediately in the income statement. Gains and losses previously recognized in other comprehensive income are reclassified to the income statement on the disposal, or partly disposal, of the foreign operation.During 2022 one of the CCIRS previously designated as hedging instruments expired, and two new CCIRS contracts were entered into and designated as hedging instruments. Outstanding cross currency interest rate swaps 2022 Notional amount EURAmount forward (sold) / bought (in millions) millions Exchange rate Due dateEUR/NOK (59.4) 10.095 2024EUR/NOK (48.6) 10.293 2025EUR/NOK (48.7) 10.267 2027 2021 Notional amount EURAmount forward (sold) / bought (in millions) millions Exchange rate Due dateEUR/NOK (39.7) 10.085 2022EUR/NOK (59.4) 10.095 2024TOMRA received NOK 28.9 million (2021: NOK 10.8 million) in interest from cross currency interest rate swaps, and paid an interest in EUR equaling NOK 9.4million (2021: NOK 1.2 million).Movement in the Group\u2019s hedging reserves 2022Amounts in NOK million Fair value derivative Deferred tax Hedging reserveOpening balance 2022 9.6 (2.1) 7.5Change in fair value effective portion (76.5) 16.8 (59.7)Closing balance 2022 (66.9) 14.7 (52.2) 2021Amounts in NOK million Fair value derivative Deferred tax Hedging reserveOpening balance 2022 (34.8) 7.7 (27.1)Change in fair value effective portion 44.4 (9.8) 34.6Closing balance 2021 9.6 (2.1) 7.5",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-158-2": {
"value": "Interest rate risk TOMRA Group\u2019s main interest rate risk arises from long-term borrowings with variable rates, which expose the Group to cash flow interest rate risk. Group policy is to primarily follow a floating interest strategy. During 2022 and 2021, the Group\u2019s borrowings at variable rate were mainly denominated in NOK and some in EUR.The reference rate for the bond loans are three months NIBOR, while the reference rate for the revolving credit facility depends on which currencies and durations are utilized (optional currencies are NOK, EUR, USD and GBP). In addition the interest rate on the revolving credit facility is dependent on TOMRA\u2019s NIBD/EBITDA ratio. The loan agreement is conditional upon an equity covenant of at least 30 percent of total assets, measured at the end of each quarter. As of 31 December 2022 a NOK equivalent of 567 million was drawn of which 33 million in EUR and 220 million in NOK. A change in the interest rate of 100 basis points, calculated on the loan amount as per 31 December 2022, increases annual financial costs by NOK 21.7 million or decreases annual financial costs by NOK 21.7 million. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-157-2": {
"value": "Credit risk TOMRA Group has limited exposure to credit risk relating to accounts receivable balances. The Group expensed NOK 3.6 million in bad debt in 2022 (NOK 11.6 million in 2021). TOMRA Group\u2019s customers include the largest retail chains in the world, as well as large scrap material processors and food producers, where outstanding receivables globally can be significant. In a situation where one of these systems collapses, TOMRA Group could be exposed. Credit risk also arises from derivative financial instruments and deposits with banks and financial institutions. However, counterparts are limited to financial institutions with high creditworthiness. The maximum exposure to credit risk at year-end equaled total receivables on the balance sheet plus any unrealized gain or loss on financial contracts. Reference is made to note 12 for loss allowance on accounts receivable.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-154-2": {
"value": "1) Carrying amount at discounted value, and future amount at undiscounted values for lease liability.Amounts in NOK million 2022 Carrying amount 2023 2024 2025 2026 2027+Unsecured bank facilities 573.5 567.0 6.5Senior unsecured bonds 1,600.0 600.0 500.0 500.01)Lease liabilities 1,297.0 311.8 258.6 215.7 182.5 513.0Other current liabilities 77.3 77.3 Payables 656.8 656.8 Total 4,204.6 1,612.9 858.6 715.7 182.5 1,019.5Interest payments bonds and loans 89.7 79.0 50.0 25.9 23.0Total including interest payments 4,204.6 1,702.6 937.6 765.7 208.4 1,042.5Forward exchange contracts 1.8 1.8 -Inflow (3.0) -Outflow 0.4 Cross Currency Interest Rate Swaps 66.9 24.9 10.8 12.0-Inflow (72.1) (79.0) (50.0) (25.9) (23.0)-Outflow 51.0 54.8 40.4 23.4 21.6Total including derivative financial instruments 4,273.3 1,680.7 938.3 766.8 205.9 1,053.1Amounts in NOK million 2021 Carrying amount 2022 2023 2024 2025 2026+Senior unsecured bonds 1,003.7 400.0 600.0 3.71)Lease liabilities 1,015.2 266.8 124.2 178.0 95.1 351.0Other current liabilities 97.6 97.6 Payables 644.2 644.2 Total 2,760.7 1,408.6 124.2 778.0 95.1 354.7Interest payments bonds and loans 21.1 24.1 25.9 0.0 0.0Total including interest payments 2,760.7 1,429.7 148.3 803.9 95.1 354.7Forward exchange contracts 13.5 13.5 -Inflow (3.6) -Outflow 0.8 Cross Currency Interest Rate Swaps (9.6) (3.8) (6.3) -Inflow (21.1) (24.1) (25.9) -Outflow 4.3 16.2 19.9 Total including derivative financial instruments 2,774.2 1,419.9 140.4 791.6 95.1 354.7Liquidity risk Liquidity risk is the risk that TOMRA is not able to meet its payment obligations. This risk is managed centrally, but in close cooperation with affected subsidiaries. TOMRA initiates measures necessary to maintain a strong liquidity, and cash flow from operations is managed operationally at TOMRA Group level. The liquidity reserve, cash and unused credit lines, was NOK 2,059.7 mllion per 31 December 2022. The debt profile as per 31 December 2022 is presented below (nominal values). ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-160-3": {
"value": "NOTE 20 OTHER LONG TERM LIABILITIESOther long-term liabilities Amounts in NOK million 2022 2021Put/call options 267.9 254.0Make good accruals 48.0 27.5Other 33.7 25.1Total other long-term liabilities 349.6 306.6",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-161-3": {
"value": "Accounting principle OptionsTOMRA owns 80 % of Tomra Collection Australia Pty Ltd (Australia), 57.5 % of Tomra Holding O\u00dc (Baltics), 60% of Tomra Collection Holding O\u00dc and 51% of Tomra Collection France. The minority owners in the respective companies hold rights to sell their shares to TOMRA (put options) and TOMRA holds the right to buy their shares (call options).Options can be exercised from June 2022 til June 2023 for Tomra Collection Australia Pty Ltd, from 2024 for Tomra Holding O\u00dc (Baltics) and from 2025 for Tomra Collection Holding O\u00dc. For Tomra Collection France the put/call option can be exercised for the period up to one month after the commencement date of the DRS in France. The sales price is determined based upon the performance of the companies.The anticipated acquisition method is used in presenting these subsidiaries and the respective obligation, even though still legally being non-controlling interests. Under this method, the interest subject to the option is deemed to have been acquired at the date of acquisition. Accordingly, the financial liability arising from the option is included in the consideration transferred. Under the anticipated acquisition method, the interests of the non-controlling shareholders that hold the options are derecognized when the financial liability is recognized. The financial liability is recognized at the present value of the expected redemption amount. Changes in the carrying amount of the liability will be recognized within equity. If the option expires unexercised, then the liability is derecognized and NCI are recognized, consistent with a decrease in ownership interests in a subsidiary while retaining control.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-163-2": {
"value": "Contingent liabilitiesGuaranteesTOMRA Group has guarantee liabilities of NOK 261.4 million (2021: NOK 275.3 million).The guarantees are mainly TOMRA\u2019s guarantees towards guarantee institutions, where the guarantee institutions has issued guarantees toward TOMRA\u2019s business relations like customers and landlords for proper fullfillment of TOMRA\u2019s obligations.Claims and litigationsThe Group has normally some claims and litigations ongoing, as might be expected in a corporation of TOMRA\u2019s size and complexity. Most of the cases against TOMRA are assumed to be without merit or covered by insurance, and none of them are assumed to be material.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-163-3": {
"value": "Contingent liabilitiesGuaranteesTOMRA Group has guarantee liabilities of NOK 261.4 million (2021: NOK 275.3 million).The guarantees are mainly TOMRA\u2019s guarantees towards guarantee institutions, where the guarantee institutions has issued guarantees toward TOMRA\u2019s business relations like customers and landlords for proper fullfillment of TOMRA\u2019s obligations.Claims and litigationsThe Group has normally some claims and litigations ongoing, as might be expected in a corporation of TOMRA\u2019s size and complexity. Most of the cases against TOMRA are assumed to be without merit or covered by insurance, and none of them are assumed to be material.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-168-3": {
"value": "NOTE 22 OTHER CURRENT LIABILITIESOther current liabilities Amounts in NOK million 2022 2021Salary, bonus, tax deductions, social security taxes 604.6 555.3Goods received, not invoiced 107.7 110.4Accrued commisions 109.4 81.3VAT & sales tax 86.5 98.5Accrued expenses 351.8 267.1Other non-interest bearing debt 77.3 97.6Total other current liabilities 1,337.3 1,210.2",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-169-3": {
"value": "Accounting principle Classification of liabilitiesLiabilities with due date within one year from the balance date are classified as current liabilities.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-164-2": {
"value": "NOTE 21 PROVISIONSProvisions Amounts in NOK million Warranty Other TotalBalance at 1 January 2022 157.3 12.1 169.4Provisions made during the year 106.7 5.5 112.2Provisions used during the year (38.9) (0.7) (39.6)Provisions reversed during the year (55.8) (2.7) (58.5)Balance at 31 December 2022 169.3 14.2 183.5Other provisions comprise mainly WEEE (Waste of Electrical and Electronic Equipment) provisions.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-165-3": {
"value": "Accounting principle WarrantyRVMs and Sorters are normally sold with a warranty period between 12 and 24 months. Warranty is recognized as an expense and the liability is accrued for. A general provision has been made for future warranty costs based on previous year\u2019s turnover in all Group companies.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-171-2": {
"value": "NOTE 23 COMPOSITION OF THE GROUPThe Group\u2019s consolidated amounts comprise the following units:TOMRA Systems ASASubsidiariesEuropeTomra Europe AS (NO)Tomra Butikksystemer AS (NO)Tomra Systems AB (SE)OY Tomra AB (FI)Tomra Systems AS (DK)Tomra Holding O\u00dc (EE)Tomra Service O\u00dc (EE)Tomra Systems UAB (LT)Tomra Collection Holding O\u00dc (EE)Tomra Collection Latvia SIA (LV)Tomra Systems BV (NL)Tomra Systems GmbH (DE)Retail Services GmbH (DE)Tomra Leergutsysteme GmbH (AT)Tomra Systems SAS (FR)Tomra Systems NV (BE)Tomra Collection Ltd. (UK)Tomra Production AS (NO)Tomra Collection Slovakia s.r.o. (SK)Tomra Collection France (FR)Tomra Collection Romania s.r.l. (RO)Tomra Collection Portugal, Unipessoal LDA (PT)Tomra Sorting AS (NO)Tomra Sorting GmbH (DE)Tomra Sorting S.L. (ES)Tomra Sorting Ltd. (UK)Tomra Sorting Sp. Z.o.o. (PL)Tomra Sorting S.a.r.l. (FR)Tomra Sorting SRO (SK)Tomra Sorting Ltd (IE)Tomra Sorting SRL (IT)Odenberg Engineering BV (NL)Tomra Sorting NV (BE)Tomra Sorting BV (NL)Best Vastgoed (NL)Belgian Sorting Turkey Mak. San. Tic. A.S. (TR)Tomra Sorting Greece Single Member private Company IKE (GR)Compac Sorting Eq. Europe (UK)BBC Technologies BV (NL)Tomra Collection Bulgaria EOOD (BG)Tomra Collection d.o.o. Beograd (RS)Tomra Collection Hungary Kft. (HU)Tomra Feedstock GmbH (DE)Tomra Collection Poland Sp.zo.o (PL)Tomra Collection Turkey Mak. Teknoloji San. ve Tic. A.S. (TR)Tomra Collection Ireland Ltd (IE)Tomra Food (Valencia) SL (ES)North-AmericaTomra of North America Inc. (DE)Tomra of North America Finance Company LLC (DE)Tomra Metro LLC (CT)Western NY Bottle & Can Retrieval Center LLC (NY)Upstate NY Bottle & Can Retrieval Center LLC (NY)Farmington Redemption LLC (NY)Tomra Canada Inc. (CA)Returnable Services LLC (DE)Tomra Commercial Software Solutions LLC (DE)Clean Loop Recycling LLC (DE)Tomra Sorting, Inc. (US)Compac Sorting Eq. Ltd. (US)BBC Technologies Ltd. (CA)BBC Technologies LLC (US)Rest of the worldTomra Sorting Japan KK (JP)Tomra Sorting Co, Ltd. (KR)Tomra Sorting (Pty) Ltd. (ZA)Tomra Sorting (Pty) Ltd. (AU)Tomra Sorting Technology (Xiamen) Co. Ltd. (CN)Tomra (Xiamen) Imp. & Exp. Co. Ltd. (CN)Tomra Brasil Solucoes EM segregacao LTDA (BR)Tomra Sorting DMCC (AE)Tomra Sorting Chile SpA (CL)Tomra Sorting India Private Limited (IN)Tomra Sorting LLC (RU)Best Hong Kong Int. Ltd. (HK)Tomra Collection Pty Ltd (AU)Tomra Sorting Singapore PTE Ltd. (SG)Compac Holding Ltd. (NZ)Compac International Ltd. (NZ)Lenz Equipment Ltd. (NZ)Compac Sorting Eq. Ltd. (NZ)Compac Sorting Eq. Ltd. (AU)Compac Sorting Eq. Ltd. (CN)Compac Sorting Eq. Latin America (CL)Compac Tech Ltd. (NZ)Compac Sorting Equipment (Kunshan) Co. Ltd. (CN)Compac International Trade (Kunshan) Co. Ltd. (CN)Taste Tech Ltd. (NZ)Taste Tech Install Ltd. (NZ)Tastemark Ltd. (NZ)BBC Technologies Ltd. (NZ)BBC Technologies Agricola SPA (CL)Tomra Peru SAC (PE)Non-wholly owned subsidiariesTomra New York Recycling LLC (74%) (NY)Tomra Systems D.O.O (HR) (70%)Western New York Beverage Industry Collection and Sorting LP (74%) (NY)Upstate Tomra LLC (54%) (NY)Tomra Mass. (55%) (MA)Synergistics LLC (51%) (MI)Bottlecycler Australia Pty Ltd (60%) (AU)Tomra Recycling Technology (Xiamen) Co. Ltd (51%) (CN)UBCR (51%) (MI)Tomra Collection Solutions Taiwan (51%) (TW)Joint ventures and associated companiesTomra Cleanaway Pty Ltd (50%) (AU)Tomra Japan Ltd. (50%) (JP)Incom Tomra Recycling Technology (Beijing) Co. Ltd (49%) (CN)Recycling Lottery International AS (33%)Tomra s.r.o (CZ) (40 %)Tomra Collection Hungary Kft. (HU), Tomra Collection Turkey Makine Teknoloji Sanayi ve Ticaret Anonim Sirketi (TR), Tomra Feedstock GmbH (DE), Tomra Collection Bulgaria EOOD (BG), Tomra Collection d.o.o. Beograd (RS), Tomra Collection Poland Sp.zo.o (PL), Tomra Collection Ireland Ltd (IE) and Tomra Food (Valencia) SL (ES) were founded in 2022. Odenberg Engineering BV (NL) was liquidated during 2022.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
}
}
}