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"s7_notes__6__6": {
"value": "Consolidation and accounting principles TOMRA Group - IFRSGENERALBusiness concept and customersTOMRA Systems ASA (the \u201cCompany\u201d) is a public company domiciled in Asker, Norway. The registered office is Drengsrudhagen 2, Asker.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. TOMRA\u2019s customers are located in all continents.GeneralThe consolidated financial statements of the Company for the year ended 31 December 2023 comprise the Company and its subsidiaries (together referred to as the \u201cGroup\u201d). The financial statements consist of the income statement, other comprehensive income, balance sheet, cash flow statement, statement of changes in equity and notes to the accounts.The financial statements were authorized for issue by the Directors on 21 March 2024 and will be presented for final approval at the general meeting on 25 April 2024. Until the final approval by the general meeting, the board can authorize changes to the financial statements.Statement of complianceThe consolidated financial statements have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU, and the additional disclosure requirements of the Norwegian accounting act as at 31 December 2023.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 value.\u2022 Defined benefit obligation recognized as the net total of the planassets and the present value of the defined benefit obligation.\u2022 Financial liabilities recognized due to minority redemption rights atthe present value of the expected redemption amount.The financial statements are prepared on a going concern basis.The accounting policies have been applied consistently to all periods presented in these consolidated financial statements.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.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 2023 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:Amendment to IAS 1 \u2013 Non-current liabilities with covenantsTOMRA 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. 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.TOMRA owns 80% of Tomra Collection Australia Pty Ltd (Australia), 57.5 % of Tomra Holding O\u00dc (Baltics), 60% of Tomra Collection Holding O\u00dc (Latvia) and 70% 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 for Tomra Collection Australia Pty Ltd, for Tomra Holding O\u00dc (Baltics) and for Tomra Collection Holding O\u00dc are expected to be exercised in 2024. 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 (Deposit return scheme) 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.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.Notes TOMRA GroupNote 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 2023Group (Amounts in NOK million) Collection Recycling FoodFunctions TotalNorthern Europe 1,124.0 84.3 24.6 2.0 1,234.9 1 3,832.0 1,565.2 1,030.7 6,427.9 Rest of Europe2 2,162.9 569.7 1,289.0 4,021.6 North AmericaSouth America 2.6 118.9 237.7 359.2 Asia 70.8 462.1 423.0 955.9 Oceania 789.1 168.3 477.1 1,434.5 Africa - 136.5 185.6 322.1 3 7,981.4 3,105.0 3,667.7 2.0 14,756.1 Operating revenuesDepreciation and impairment 574.4 100.0 228.2 902.6 4 6,083.3 2,347.2 3,627.4 416.0 12,474.0 Other operating expensesEBITA 1,323.7 657.8 (188.0) (414.0) 1,379.5 - in %17% 21% (5%) 9%Amortizations 94.1 31.2 64.7 190.0 Impairment of intangible assets 17.2 17.2 EBIT (operating profit) 1,229.6 626.6 (269.9) (414.0) 1,172.3 - in %15% 20% (7%) 8%5 7,295.8 3,985.4 3,519.6 1,712.2 16,513.0 AssetsLiabilities 3,648.3 905.1 1,467.2 3,588.1 9,608.7 Investments in joint ventures and associates 101.5 12.3 - - 113.8 Share of profit of joint ventures and associates 22.0 - - - 22.0 Investments 672.1 278.6 120.5 - 1,071.3 Segment information 2022Group (Amounts in NOK million) Collection Recycling FoodFunctions TotalNorthern Europe 926.6 89.9 60.5 1,077.0 1) 2,530.8 1,342.5 854.5 4,727.8 Rest of Europe2 1,944.0 360.4 1,482.5 3,786.9 North AmericaSouth America 8.7 54.4 279.5 342.6 Asia 101.9 317.9 369.2 789.0 Oceania 679.8 85.0 441.3 1,206.1 Africa 125.9 132.7 258.6 3 6,191.8 2,376.0 3,620.2 - 12,188.0 Operating revenuesDepreciation and impairment 519.9 84.4 131.6 735.9 4 4,725.9 1,798.5 3,144.5 158.1 9,827.0 Other operating expensesEBITA 946.0 493.1 344.1 (158.1) 1,625.1 - in %15% 21% 10% 13%Amortizations 89.5 21.4 64.3 175.2 EBIT (operating profit) 856.5 471.7 279.9 (158.1) 1,449.9 - in %14% 20% 8% 12%5 5,885.9 3,395.4 3,554.3 1,096.7 13,932.3 AssetsLiabilities 2,411.2 693.9 1,424.5 2,830.9 7,360.5 Investments in joint ventures 76.1 - - - 76.1 and associatesShare of profit of joint ventures 46.7 - - - 46.7 and associatesInvestments 568.7 104.9 157.8 - 831.4 1) Includes revenues from Germany of NOK 2,189 million in 2023 (NOK 1,869 million in 2022). The Group has no customers which individually contribute 10% or more of the Group\u2019s revenues.2) Includes revenues from USA of NOK 3,423 million in 2023 (NOK 3,244 million in 2022).3) There is no material segment revenue from transactions between the business segments.4) There are no significant non-cash expenses.5) NOK 1,662 million of the assets was located in Norway in 2023 (NOK 1,120 million in 2022) Assets and liabilities are distributed to the different reporting segments. Cash, tax positions, and interest-bearing debt (not including IFRS 16 lease liabilities) are allocated to Group Functions. 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. RVMs and service may be sold separately or in bundled packages.TOMRA Recycling and TOMRA Food 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 machine. 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 or loss.SERVICE REVENUESTOMRA 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. THROUGHPUT REVENUES AND LEASE OF RVMS / SORTERSLeases where TOMRA Group is a lessor is 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 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 finance lease. Revenue is recognized at a point in time when the customer obtains control over the machine along with the accompanying receivable. The cost of the RVM/sorter is derecognized from inventory and recognized as Costs of goods sold.MATERIAL RECOVERYRevenue 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.Disaggregated revenues 2023In the following table, revenue is disaggregated by catogory.Group(Amounts in NOK million) Collection Recycling Foodfunctions TotalSale of RVMs / Sorters3,507.1 2,503.4 2,589.9 8,600.4Service revenues1,552.3 581.3 1,020.1 2.0 3,155.7Throughput revenues and lease of RVMs / Sorters 1,541.8 20.3 57.7 1,619.8Material Recovery1,380.2 1,380.2Operating revenues7,981.4 3,105.0 3,667.7 2.0 14,756.1Disaggregated revenues 2022Group(Amounts in NOK million) Collection Recycling Foodfunctions TotalSale of RVMs / Sorters2,439.2 1,931.3 2,721.1 7,091.6Service revenues1,335.5 419.8 846.4 2,601.7Throughput revenues and lease of RVMs / Sorters 1,225.5 24.9 52.7 1,303.1Material Recovery1,191.6 1,191.6Operating revenues6,191.8 2,376.0 3,620.2 0.0 12,188.0Contract balances(Amounts in NOK million) 2023 2022Receivables from sales/contracts 2,840.8 2,548.3 Contract assets 109.1 113.4 Contract liabilities 728.2 819.2 Contract 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 up front payments are common practice. The opening balance is normally transferred to revenues during the year and contract liabilities are 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) 2024 2025 TotalRevenues from sale of Sorters 2,236.8 13.5 2,250.3The 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 used(Amounts in NOK million) 2023 2022Raw materials and consumables used in the production process 6,290.0 5 542.5 Change in inventory (299.2) (486.3)Raw materials and consumables used 5,990.8 5 056.2 Raw materials and consumables used include an adjustment of inventory obsolescence of NOK 50.1 million (2022: NOK 41.9 million).Inventory(Amounts in NOK million) 2023 2022Raw materials959.0 911.9 Commodities1.3 1.6 Work in progress49.0 100.9 Finished goods839.9 636.4 Spare parts819.7 718.9 Total inventory2,668.9 2,369.7 Inventories are not subject to retention of title clauses.Note 4 Employee benefit 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 benefit expenses(Amounts in NOK million) 2023 2022Salaries 4,072.8 3,059.2 Social security tax 482.5 372.6 Pension - Defined benefit plan 24.5 17.5 Pension - Defined contribution plan 107.3 87.8 1 315.5 307.4 Other labor costTotal employee benefit expenses 5,002.6 3,844.5Number of man-years 5,184 4,8981) Other labor cost mainly consist of social expenses, meetings, training, recruiting and similar.The Norwegian companies within the TOMRA Group use a bank guarantee instead of restricted bank accounts for employee tax deductions.Executive Leadership remuneration and Board of Directors\u2019 compensationOther members of the Executive Leadership 1CEOTeamTotal(Amounts in NOK million) 2023 2022 2023 2022 2023 2022Salary 5,402 4,843 18,810 18,448 24,212 23,291 2 6,962 3,351 18,177 8,624 25,139 11,975 Variable salaryPension 1,071 1,020 2,110 3,339 3,181 4,359 PremiumsOther benefits 568 258 9,843 4,587 10,411 4,845 Total 14,003 9,472 48,941 36,891 62,944 46,363 1) Michel Picandet was a member of ELT until May 31, 2023. Stefan Schrahe is a member of ELT from April 1, 2023. Thomas Johansen served as an interim ELT member during the period June 1 -September 30, 2023. Marius Fraurud is a member of ELT from October 1, 2023. All calculated pro rata.2) 2022 figures have been adjusted for comparison purposes.Executive Leadership remuneration and Board of Directors\u2019 compensation cont.(Amounts in NOK million) 2023 2022Fees to Board of Directors 4,478 4,142 Further information on Remuneration to Executive Leadership and Board members is provided in the Remuneration report 2023, available on TOMRA\u2019s website (Annual General Meeting documentation)Auditors\u2019 remuneration(Amounts in NOK million) 2023 2022Statutory audit 20.4 16.0 Other attestation services 0.4 0.7 Tax consulting 5.0 9.9 Other services 10.7 3.5 Total 36.5 30.1 In 2023 TOMRA paid PwC 14.3 MNOK in audit fees, 0.4 MNOK in other attestation services, 0.3 MNOK in tax consulting and 0.7 MNOK 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) 2023 2022Interest income11.4 14.8 Total financial income11.4 14.8 Interest expenses114.9 34.4 Interest leasing contracts63.7 38.9 Other financial expenses31.1 22.1 Foreign exchange loss 9.0 14.7 Total financial expenses218.7 110.1 Net financial items (207.3) (95.3)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) 2023 2022Taxes payable411.1 399.7 Tax effect of OCI items25.5 15.7 Net change in deffered taxes(199.2) (81.7)Tax expense237.4 333.7 Effective tax rateTaxes based upon Norwegian tax rates217.1 22.0% 308.3 22.0%Tax effect from deviation between local and Norwegian tax rates 8.2 0.8% 19.1 1.4%Change in unrecognized deferred tax assets13.6 1.4% - -Tax effect from permanent differences(1.6) (0.2%) 6.3 0.4%Actual tax expense237.4 24.1% 333.7 23.8%Deferred tax assets and liabilities are presented using the tax rate of the applicable jurisdiction applied to amounts representing future tax deductions or taxes payable and consist of the following as of 31 December.Deferred tax assets and liabilitiesIntangible non-Tangible non-current Tax losses carried (Amounts in NOK million) Inventory Other current assetscurrent assetsassetsforward Other TotalBalance at 1 January 2023191.1 67.0 (46.0) (74.9) 1.7 139.8 278.7 Changes in deferred tax7.7 29.2 14.7 22.8 90.5 34.4 199.2 Effect of movements in foreign exchange 2.8 1.2 (1.7) 2.8 (1.5) 6.1 9.7 Balance at 31 December 2023201.5 97.4 (33.0) (49.3) 90.7 180.3 487.6 Balance at 1 January 2022157.1 48.6 (53.9) (51.8) 0.3 95.2 195.5 Changes in deferred tax31.7 12.8 11.2 (15.7) 1.3 40.4 81.7 Effect of movements in foreign exchange 2.3 5.6 (3.3) (7.4) 0.0 4.3 1.5 Balance at 31 December 2022191.1 67.0 (46.0) (74.9) 1.7 139.8 278.7 Of which presented as deferred tax assets 31 December 2023 541.9 Of which presented as deferred tax liability 31 December 2023 54.3 Of which presented as deferred tax assets 31 December 2022347.1Of which presented as deferred tax liability 31 December 202268.4Negative 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.Unrecognized deferred tax assets as of 31 December 2023 amount to 13.6 MNOK.Pillar 2 legislation has been enacted in Norway and will be effective for TOMRA\u2019s financial year beginning January 1, 2024. The Group is in the process of assessing the full impact but does not expect any material impact on tax expenses for 2024.Note 7 Intangible assetsACCOUNTING PRINCIPLEIntangible assets are stated at cost less accumulated amortization and impairment losses.GoodwillGoodwill represents amounts arising on acquisition of subsidiaries.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 comprise patents, customer relationships, and agent network from business combinations.SoftwareSoftware consists of investments in ERP and CRM systems.Intangible assetsDevelop-1(Amounts in NOK million) Goodwillment costsOther Software TotalCostBalance at 1 January 20233,318.0 1,041.9 735.8 849.2 5,944.9 Other acquisitions / internally developed 157.3 30.5 92.7 280.5 Disposals(20.1) (5.3) (25.4)Effect of movements in foreign exchange 162.1 48.2 34.5 19.3 264.0 Balance at 31 December 20233,480.1 1,247.4 780.7 955.8 6,464.0 Balance at 1 January 20223,157.9 880.8 704.2 731.9 5,474.8 Other acquisitions / internally developed 156.4 2.1 91.8 250.3 Disposals(1.0) (18.9) (1.2) (21.1)Effect of movements in foreign exchange 160.1 5.7 48.4 26.7 240.9 Balance at 31 December 20223,318.0 1,041.9 735.8 849.2 5,944.9 Develop-1(Amounts in NOK million) Goodwillment costsOther Software TotalAmortization and impairment lossesBalance at 1 January 2023202.7 723.1 663.9 569.8 2,159.5 Amortization charge for the 2year81.0 26.0 83.0 190.0 Impairment losses17.2 17.2 Disposals(15.0) (1.6) (16.6)Effect of movements in foreign exchange 4.4 40.5 31.9 8.5 85.3 Balance at 31 December 2023207.1 861.8 706.8 659.7 2,435.4 Balance at 1 January 2022189.3 665.6 598.8 473.5 1,927.4 Amortization charge for the 2year58.9 38.8 77.4 175.1 Impairment losses0.2 0.2 Disposals(1.0) (14.5) (0.6) (16.1)Effect of movements in foreign exchange 13.4 (0.4) 40.5 19.5 73.0 Balance at 31 December 2022202.7 723.1 663.9 569.8 2,159.5 Useful lifeIndefinite 5-7 yrs 3-20 yrs 3-10 yrsCarrying amounts31 December 20233,273.0 385.6 73.9 296.1 4,028.6 31 December 20223,115.3 318.8 71.9 279.4 3,785.4 1) The carrying amount at 31 December 2023 was 42.2 million for TOMRA Recycling, NOK 107.1 million for TOMRA Food and NOK 236.3 million for TOMRA Collection.2) All amortization plans are linear except for customer relations and technology from the purchase price allocation of BEST that have a declining amortization profile. RESEARCH AND DEVELOPMENT EXPENSEResearch and development cost of NOK 537.0 million have been recognized as an expense (2022: NOK 464.4 million) and NOK 157.2 million has been capitalized (2022: NOK 156.4 million).The research and development cost consist of time and material consumed on R&D projects in addition to an estimated overhead.IMPAIRMENT TESTS FOR CASH GENERATING UNITS CONTAINING GOODWILL The following units have significant carrying amounts of goodwill (each area may comprise several CGUs, impairment tests are performed at CGU level):(Amounts in NOK million) 2023 2022TOMRA Collection - Reverse vending294.4 282.9 - Material recovery130.5 126.4 TOMRA Recycling1,754.4 1,653.4 TOMRA Food- Processed Food415.4 391.5 - Fresh Food678.3 661.1 Total3,273.0 3,115.3 TOMRA 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 calculations use 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, Food, Recycling and the Collection segment have grown revenues 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 8.8 percent to 9.8 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 exhange 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 COLLECTIONReverse VendingThe CGU 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 segment represents a steady recurring cashflow, with limited risk, as TOMRA has been the global market leader in this segment 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 8.8 percent has been utilized.Material RecoveryThe CGU 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 area mirrors the drinking consumption in the US deposit states, which is usually stable year over year. TOMRA is the market leader in this business area 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 8.8 percent has been utilized.TOMRA FOODThe business segment comprises the development, production, sale and service of sorting and processing technology for different customer segments. TOMRA Food consist of two CGUs, one for TOMRA Processed Food and one for TOMRA Fresh Food. From 2024 onwards these two CGUs will be merged into one CGU TOMRA Food as a result of restructuring and cross utilization of technologies. In the food segment, 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 area is low, due to the global dependency on a steady stream of food. Recurring revenue is however low, as the installed base is rather new (less replacement sales) and service only accounts for a smaller fraction of revenues. As part of a restructuring in 2023 a new operation model has been established based on a regional structure, with effect from 1 January 2024. Within these regions, our existing TOMRA Processed Food & TOMRA Fresh Food customer-facing functions will become one Food team, creating a more responsive and agile organization. Innovation, Product Development, Product Management, Digital and Supply Chain & Operations are united under one leadership to boost operational efficiency and innovation speed to market. The medium to long term outlook remains positive as access to labor, higher labor costs and increased quality and safety requirements are driving the need to automate food processing. A terminal growth of 2.0 percent and a WACC of 9.3 percent has been used for TOMRA Processed Food. For TOMRA Fresh Food a WACC of 9.8 percent has been applied and a terminal growth of 2.0 percent.TOMRA RECYCLINGThe business segment comprises the development, production, sale and service of sorting and processing technology for customers in the recycling and ore sorting industry. In the recycling business, 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 market activity in Recycling is normalizing after extraordinary high growth in 2022 and 2023. For 2024 and onwards revenue growth is expected to be at more modest levels. The demand for circular solutions, driven by consumer expectations, regulatory requirements, and sustainability commitments from the industry, will continue to create opportunities. The business segment experiences some cyclicality due to fluctuations in material prices.In the ore sorting business, the customers are mining companies, where TOMRA provides ore sorting systems. Current penetration in the mining 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 1.0 percent and a WACC of 9.3 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 equipment1(Amounts in NOK million) Land & BuildingsMachinery & Fixtures Vehicles Leasing Equipment Assets in Progress TotalCostBalance at 1 January 2023608.6 1,553.7 293.5 1,482.2 0.0 3,938.0 Other acquisitions35.8 186.8 28.4 281.6 258.2 790.8 3(2.8) (111.2) (16.4) (98.4) (0.3) (229.1)DisposalsEffect of movements in foreign exchange 30.1 61.5 10.0 73.8 (5.0) 170.4 Balance at 31 December 2023671.7 1,690.8 315.5 1,739.2 252.9 4,670.1 Balance at 1 January 2022520.4 1,319.5 252.5 1,175.2 3,267.6 Other acquisitions55.8 225.7 18.1 269.2 568.8 3(2.6) (80.2) (5.5) (79.9) (168.2)DisposalsEffect of movements in foreign exchange 35.0 88.7 28.4 117.7 269.8 Balance at 31 December 2022608.6 1,553.7 293.5 1,482.2 0.0 3,938.0 Depreciation and impairment lossesBalance at 1 January 2023318.0 980.8 196.8 1,003.6 2,499.2 247.2 176.2 30.0 219.8 473.2 Depreciation charge for the year3(3.1) (90.3) (13.8) (73.5) (180.7)DisposalsEffect of movements in foreign exchange 16.5 39.9 6.3 39.7 102.4 Balance at 31 December 2023378.6 1,106.6 219.3 1,189.6 2,894.1 Balance at 1 January 2022262.4 813.5 155.0 782.3 2,013.2 239.6 145.7 27.0 211.4 423.7 Depreciation charge for the yearImpairment losses- - - 0.2 0.2 3(2.6) (36.4) (3.5) (58.4) (100.9)DisposalsEffect of movements in foreign exchange 18.6 58.0 18.3 68.0 162.9 Balance at 31 December 2022318.0 980.8 196.8 1,003.6 2,499.2 Useful life50 yrs 10 yrs 7 yrs 5-10 yrsCarrying amounts31 December 2023293.1 584.2 96.2 549.6 252.9 1,776.0 31 December 2022290.6 572.9 96.7 478.6 0.0 1,438.8 1) Including land of NOK 40.5 million as of 31 December 2023.2) All depreciation plans are linear.3) Disposals includes machines either sold, scrapped or transferred to inventory.LEASING EQUIPMENTThe companies within TOMRA Group had 5,962 reverse vending machines and 132 sorters leased to customers at the end of 2023. 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 equipment2023 2022Less than 1 year139.8 139.9 1-2 years113.8 106.1 2-3 years84.7 77.6 3-4 years57.1 48.6 4-5 years30.0 29.7 Over 5 years19.5 7.0 Income from RVMs in Australia, Estonia and Lithuania is not included, as payments are variable (throughput revenues).Note 9 LeasingACCOUNTING PRINCIPLEShort-term leases and leases of low-value assetsTOMRA Group has elected 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 such as coffee machines, laptops and small items of office furniture. For identifying items of low value, USD 5,000 has been used as a starting point. 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 interest rate swap rates at year end for 3, 5, 7 and 10 years for all currencies.Right of Use assetsLand & Machinery & (Amounts in NOK million)Buildings Vehiclesfixtures TotalCostBalance at 1 January 2023 1,575.2 431.7 4.1 2,011.0 Additions during the year 330.2 266.9 (0.2) 596.9 Lease contracts terminated (124.7) (127.9) (3.5) (256.1)Effect of movement in foreign exchange 61.9 20.1 0.4 82.4 Balance 31 December 2023 1,842.6 590.8 0.8 2,434.2 Balance at 1 January 2022 1,167.9 352.6 6.3 1,526.8 Additions during the year 403.6 175.0 - 578.6 Lease contracts terminated (63.0) (123.9) (2.5) (189.4)Effect of movement in foreign exchange 66.7 28.0 0.3 95.0 Balance 31 December 2022 1,575.2 431.7 4.1 2,011.0 Right of Use assets cont.Land & Machinery & (Amounts in NOK million)Buildings Vehiclesfixtures TotalDepreciation and impairment lossesBalance at 1 January 2023 591.3 184.5 2.9 778.7 Depreciation charge for the year 221.1 146.0 0.7 367.8 Lease contracts terminated (116.7) (122.7) (3.4) (242.8)Impairment losses 61.6 - - 61.6 Effect of movement in foreign exchange 23.0 9.4 0.3 32.7 Balance 31 December 2023 780.3 217.2 0.5 998.0 Balance at 1 January 2022 410.8 169.0 4.1 583.9 Depreciation charge for the year 203.0 107.9 1.1 312.0 Lease contracts terminated (47.4) (106.6) (2.5) (156.5)Effect of movement in foreign exchange 24.9 14.2 0.2 39.3 Balance 31 December 2022 591.3 184.5 2.9 778.7 Carrying amountsBalance 31 December 2023 1,062.3 373.6 0.3 1,436.2 Balance 31 December 2022 983.9 247.2 1.2 1,232.3 Lease liability(Amounts in NOK million) 2023 2022Balance at 1 January 1,297.0 1,015.2 New lease contracts 578.6 566.3 Lease contracts terminated (9.1) (36.0)Lease payments (407.3) (332.0)Interest expense 61.8 38.9 Effect of movement in foreign exchange 47.0 44.6 Balance at 31 December 1,568.0 1,297.0 Maturity analysis(Amounts in NOK million) 2023 2022Less than 6 months 204.4 129.0 6-12 months 181.8 157.9 1-2 years 294.3 232.2 2-3 years 263.7 189.9 3-4 years 175.6 159.3 4-5 years 120.7 114.2 Over 5 years 327.5 314.5 Total lease liabilities at 31 December 1,568.0 1,297.0 See note 19 for maturity analysis of undiscounted values of lease liability.The Group has no material lease contracts not yet commenced.Lease restoration provision(Amounts in NOK million) 2023Balance at 1 January 31.6 New lease contracts 18.2 Lease contracts terminated (8.5)Interest expense 1.9 Effect of movement in foreign exchange 1.1 1 44.3 Balance 31 December 20231) Lease restoration provision due more than one year after the balance sheet date is classified as other long term liability in the balance sheet statement. The short term part is included in other short term liabilities.Amounts recognized in the Income Statement(Amounts in NOK million) 2023 2022Lease expensesExpenses relating to short-term leases11.8 9.6 Expenses relating to leases of low-value assets2.3 0.8 Depreciation of right-of-use assets367.8 312.0 Impairment of right-of-use assets61.6 - Interest expense on lease liabilities63.7 38.9 GROUP AS LESSORSee note 8 for more information about machines where TOMRA is a lessor.Note 10 Investments in joint ventures and associatesACCOUNTING PRINCIPLEWhen 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 necessitate a lower valuation and which cannot be regarded as of a temporary nature.Investments in joint ventures and associatesTOMRA TOMRA Cleanaway Cleanaway TOMRA (Amounts in NOK million)Pty Ltd.(VIC) Pty Ltd.Japan Ltd. Other Total2023Balance 1 January 2023 37.4 - 32.7 6.0 76.1 Share of profit for the year2.0 (1.9) 19.2 2.7 22.0 Acquisition - - - 12.4 12.4 Capital infusion - 15.6 - - 15.6 Dividend - - (6.0) (5.3) (11.3)Currency translation difference1.2 (0.3) (1.8) (0.1) (1.0)Balance 31 December 202340.6 13.4 44.1 15.7 113.8 2022Balance 1 January 2022 24.9 - - 4.9 29.8 Share of profit for the year11.3 - 32.5 2.9 46.7 Capital infusion- - - 3.0 3.0 Dividend- - - (4.7) (4.7)Currency translation difference1.2 - 0.2 (0.1) 1.3 Balance 31 December 202237.4 - 32.7 6.0 76.1 Equity at date of acquisition0.0 0.0 0.0CountryAustralia Australia JapanYear of acquisition2017 2023 2008Vote and share ownership50% 50% 50%Summary financial information for associates on 100% basis:TOMRA TOMRA Cleanaway Cleanaway TOMRA (Amounts in NOK million)Pty Ltd.(VIC) Pty Ltd.Japan Ltd. Other Total2023Assets 308.8 28.7 219.8 46.1 603.3Liabilities 227.6 1.9 131.6 7.9 368.9Equity 81.2 26.8 88.3 38.2 234.4Revenues 1,647.3 42.3 218.6 74.5 1,982.7Profit/(loss)4.1 (3.5) 38.5 7.5 46.6 2022Assets 281.0 - 203.3 32.3 516.6 Liabilities 206.2 - 137.9 2.1 346.2 Equity 74.8 - 65.4 30.2 170.4 Revenues 1,376.7 - 186.2 53.7 1,616.6 Profit/(loss)22.6 - 45.1 6.1 73.8Note 11 Long term receivablesACCOUNTING PRINCIPLEReceivables with due dates more than one year after the balance date are reported as non-current assets.Long term receivables(Amounts in NOK million) 2023 2022Deposits15.0 18.5 1175.0 170.0 Finance lease receivablesLoans to employees1.4 1.5 2158.4 126.3 Investment related to SERPOther long term receivables116.9 54.5 Total receivables466.7 370.8 1) Finance lease receivables relate to machines leased to customers on finance lease contracts (mainly RVMs in USA and Canada).2) See note 17 for more information about SERP (Supplemental executive retirement plan).Note 12 Short term receivablesShort-term receivables(Amounts in NOK million) 2023 2022Trade receivables from sales contracts, gross2,956.4 2,635.7 Other trade receivables236.6 209.0 Other short-term receivables981.9 689.0 Provision for bad debt(115.6) (87.3)Total receivables4,059.3 3,446.4 Provision for bad debt per 1 January 87.3 82.0 Provisions made during the year 54.3 22.0 Provisions used during the year (28.1) (21.3)Effect of movement in foreign exchange 2.1 4.6 Provision for bad debt per 31 December 115.6 87.3 Bad debt written-off and changes in provision for bad debt is reported as other operating expenses.Trade receivables fall due:2023Gross Carrying Loss Net Carrying (Amounts in NOK million) Allowance in %AmountAllowanceAmountNot due yet0% 2,320.5 7.1 2,313.4 1 - 30 days0% 435.5 1.1 434.4 31- 60 days4% 124.7 5.4 119.3 61 - 90 days19% 55.0 10.6 44.4 Older than 90 days36% 257.3 91.4 165.9 Total trade receivables4% 3,193.0 115.6 3,077.4 2022Gross Carrying Loss Net Carrying (Amounts in NOK million) Allowance in %AmountAllowanceAmountNot due yet0% 2,161.9 6.9 2,155.0 1 - 30 days0% 345.0 0.7 344.3 31- 60 days2% 97.3 2.0 95.3 61 - 90 days16% 42.4 6.8 35.6 Older than 90 days36% 198.1 70.9 127.2 Total trade receivables3% 2,844.7 87.3 2,757.4 TOMRA 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 PRINCIPLECash 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) 2023 202211,168.0 749.6 Cash and cash equivalentsTotal cash and cash equivalents 1,168.0 749.61) Includes restricted bank deposits totaling 71,2 million (2022: 10.2 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 shareEarnings per share12023 2022Average number of shares296,040,156 296,040,156Average number of shares, adjusted for own shares295,423,791 295,240,156Average number of shares, adjusted for own shares, fully diluted295,423,791 295,240,156Total equity attributable to the owners of the company 31 December 6,638.2 6,379.8(MNOK)Equity per share (NOK) 22.46 21.61 Net profit attributable to the owners of the company (MNOK)697.1 1,028.8Earnings per share (NOK) 2.36 3.48 Earnings per share, fully diluted (NOK) 2.36 3.48 1) 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 was 296,040,156, each with a par value of NOK 0.50 per share (before the split NOK 1.00 per share). The calculation of basic and diluted earnings per share for 2022 have been adjusted retrospectively.PURCHASE OF OWN SHARESIn 2023 TOMRA was granted authority to acquire treasury shares at the annual general meeting 27 April 2023, limited to a total of 1,000,000 shares. TOMRA did not utilized this proxy in 2023, and owns a total of 513,815 own shares 31 December 2023, representing 0.17 % of TOMRA\u2019s share capital.In 2022 TOMRA 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 2022 and completed on 17 August 2022. The average value of the shares was 240.73 and the total transaction value was NOK 127.9 million.DividendsAfter the balance sheet date the following dividends were proposed by the directors:(Amounts in NOK million) 2023 2022NOK 1.95 in ordinary dividend per share (2022: NOK 1.80 in ordinary dividend ) 576.3 531.4 The dividend has not yet been provided for and there are no income tax consequences.Share purchase programReference is made to note 16.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 shareholders registered at 31 December 2023Number of shares Ownership1 Investment AB Latour62,400,000 21.08%2 APG Asset Management21,986,527 7.43%3 Folketrygdfondet15,165,186 5.12%4 KIRKBI Invest A/S14,833,232 5.01%5 Candriam9,868,000 3.33%6 Vanguard8,897,356 3.01%7 Nordea Funds7,329,116 2.48%8 Storebrand Asset Management AS5,946,248 2.01%9 DNB Asset Management AS5,476,163 1.85%10 AllianceBernstein5,078,795 1.72%11 KLP Kapitalforvaltning AS4,400,038 1.49%12 BlackRock3,836,461 1.30%13 Raiffeisen Kapitalanlage3,822,037 1.29%14 Swedbank Robur Fonder3,696,275 1.25%15 Cliens Kapitalf\u00f6rvaltning AB3,234,000 1.09%16 Handelsbanken Fonder3,152,375 1.06%17 Impax Asset Management2,325,575 0.79%18 Danske Invest Asset Management AS2,099,268 0.71%19 Credit Suisse Asset Management1,917,641 0.65%20 Goldman Sachs Asset Management1,897,910 0.64%Total 20 largest shareholders187,362,203 63.29%Other shareholders108,677,953 36.71%Total (13,484 shareholders)296,040,156 100.00%Shares owned by Norwegian residents46,415,097 15.68%Shares owned by others249,625,059 84.32%Total296,040,156 100.00%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.Share purchase program(Amounts in NOK million) 2023 2022Number of shares purchased by employees 233,438 272,370 Share price (closing market share price, the day before the 170,80 171,00 allotment date)Number of bonus shares, distributed one year after investment 52,747 38,830 Total expenses recognized 4.4 million 4.3 million The Share Purchase program was executed on the 12 May 2023 with 233,438 shares and 52,747 bonus shares at price 170.80 NOK per share. After these transactions TOMRA owns 513,815 shares at an average share purchase price of 240.73 NOK per share.Note 17 Pension and pension obligationsACCOUNTING PRINCIPLEDefined contribution plansObligations for contributions to defined contribution plans are recognized as employee benefit expenses in profit or 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 or loss. TOMRA Group recognizes gains and losses on the settlement of a defined benefit plan when the settlement occurs.Total Pension costs and pension liability for TOMRA Group2023 2022Employee benefit expenses defined benefit plan 24.5 17.5 Employee benefit expenses defined contribution plan 107.3 87.8 Total employee benefit expenses 131.8 105.3 Norwegian plans4.8 (1.6)Belgian plans (3.1) 6.0 Taxes(0.4) (1.0)Net pension costs in Other Comprehensive Income1.3 3.4 Norwegian plans28.7 37.7 US plans217.1 188.9 Belgian plans 7.5 9.3 Total Pension liability 253.3 235.9 THE METRO PLANTomra North America 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. 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 trough 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 Metro plan comprises 43 TOMRA employees, and the premium paid under this plan was 2.9 MNOK (2022: 2.5 MNOK).In December 2021, TOMRA entered into a similar direct attribution plan in Massachussets. The plan comprises 12 TOMRA employees and the premium paid was 0.6 MNOK (2022: 0.6 MNOK).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 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 17 executives. The plan is reflected gross in the balance sheet, with NOK 158.4 million 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 59 employees and 65 retirees at year-end 2023. TOMRA\u2019s best estimate of contributions expected to be paid into the plan for 2023 is NOK 15.0 million.Note 18 Interest-bearing liabilitiesACCOUNTING PRINCIPLEInterest-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 or loss over the period of the borrowings on an effective interest basis.Interest bearing liabilities1(Amounts in NOK million) 2023 2022Non-current liabilities2 1,000.0 1,600.0 Bonds long term3 1,242.3 591.5 Unsecured bank loans4 335.0 - Other long term loansTotal non-current interest-bearing liabilities 2,577.3 2,191.5 Current liabilities2 600.0 - Bonds short term4 9.4 - Other long terms loansTotal current interest-bearing liabilities 609.4 - 1) 2022 figures have been adjusted for comparison purposes including a reclassification from other long-term liabilities to interest bearing liabilities for an amount of 18.0 MNOK.2) 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 tranche of NOK 500 million with 3 months NIBOR + 1,42 % that matures in November 2025, and a second tranche 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. 3) 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 1 218 million was drawn on as of 31 December 2023. 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 2023.4) TOMRA Systems ASA established in November 2023 a credit line of MEUR 40 funded by Eksportfinansiering Norge. The credit line is guaranteed jointly by Eksportfinansiering Norge and DNB. The financing proposed is offered as a committed credit line, which comes into effect on the basis of signed export contracts. Availability of drawings under the credit Line is two years from signing. Tenor is proposed up to 6 years for each loan tranche with first repayment to take place no later than 6 months after the starting point of credit. NOK 344 million was drawn as of 31 December 2023. Interest is payable at CIRR (Commercial Interest Reference Rate) 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 2023.For further information about interest bearing liabilities related to leases, see note 9.Reconciliation of changes in liabilities arising from financing activitiesInterest-bearing Lease (Amounts in NOK million)liabilitiesliabilities TotalLiabilities 31 December 20222,191.5 1,297.0 3,488.5 Net proceeds of Revolving Credit Facility651.2 651.2 Proceeds from issuance of interest-bearing debt344.4 344.4 Repayment of long term debt(1.5) (1.5) Installments on lease liabilities(345.5) (345.5) Lease interest(61.8) (61.8) Interest paid(130.9) (130.9) Transactions with cash effect863.2 (407.3) 455.9 Exchange rate fluctuations1.1 47.0 48.0 New lease contracts578.6 578.6 Lease contracts terminated(9.1) (9.1)Lease interest61.8 61.8 Interest expense114.9 114.9 Change in interest accrued16.0 16.0 Transactions without cash effect132.0 678.3 810.2 Liabilities 31 December 20233,186.7 1,568.0 4,754.6 Total liabilities consist of:Interest-bearing liabilities non-current2,577.3 Interest-bearing liabilities current609.4 Long-term lease liabilities1,181.8 Short-term lease liabilities386.2 Total liabilities 31 December 20233,186.7 1,568.0 Interest-bearing Lease (Amounts in NOK million)liabilitiesliabilities TotalLiabilities 31 December 20211,021.0 1,015.2 2,036.2 Net proceeds of Revolving Credit Facility567.0 567.0 Proceeds from issuance of long term debt1,030.7 1,030.7 Net 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 effect1,160.3 (332.0) 828.3 Exchange rate fluctuations3.5 44.6 48.1 New lease contracts566.3 566.3 Lease contracts terminated(36.0) (36.0)Other transactions without cash effect(27.7) (27.7)Lease interest38.9 38.9 Interest accrued34.4 34.4 Transactions without cash effect10.2 613.8 624.0 Liabilities 31 December 20222,191.5 1,297.0 3,488.5 Total liabilities consist of:Interest-bearing liabilities non-current2,191.5 Interest-bearing liabilities currentLong-term lease liabilities1,010.1 Short-term lease liabilities286.9 Total liabilities 31 December 20222,191.5 1,297.0Note 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 the derivative financial instruments are based on level 2 inputs according to the fair value hierarchy in IFRS 13.Financial assets2023 2022Carrying Carrying (Amounts in NOK million)amount Fair valueamount Fair valueMeasured at amortized cost:Long term receivables466.7 466.7 370.8 370.8 Receivables3,077.4 3,077.4 2,757.4 2,757.4 Cash and cash equivalents1,168.0 1,168.0 749.6 749.6 Measured at Fair Value through Profit or Loss:Forward exchange contracts33.2 33.2 1.9 1.9 Total4,745.3 4,745.3 3,879.7 3,879.7 Financial liabilities22023 2022Carrying Carrying (Amounts in NOK million)amount Fair valueamount Fair valueMeassured at amortized costPayables825.8 825.8 656.8 656.8Other current liabilities436.7 436.7 77.3 77.3Lease liabilities1,568.0 1,568.0 1,297.0 1,297.0Other non-current liabilities91.2 91.2 331.6 331.6Senior unsecured bonds1,600.0 1,600.0 1,600.0 1,600.0Other long term loans344.4 344.4Unsecured bank facilities1,242.3 1,242.3 591.5 591.5Measured at Fair Value through Profit or Loss:Forward exchange contracts14.5 14.5 1.8 1.8Measured at Fair Value through OCI:1157.0 161.6 66.9 47.7Cross Currency Interest Rate SwapsTotal6,279.9 6,284.5 4,604.9 4,585.71) The swaps are designated as hedge instrument of net investment in European subsidiaries2) 2022 figures have been adjusted for comparison purposes.FOREIGN 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 52 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. 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 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 2023 there were no changes in CCIRS designated as hedging instruments.Outstanding cross currency interest rate swaps2023Notional amount EUR Amount forward (sold) / bought (in millions) 2023millions Exchange rate Due dateEUR/NOK (59.4) 10.095 2024EUR/NOK (48.6) 10.293 2025EUR/NOK (48.7) 10.267 20272022Notional amount EUR Amount forward (sold) / bought (in millions) 2022millions Exchange rate Due dateEUR/NOK (59.4) 10.095 2024EUR/NOK (48.6) 10.293 2025EUR/NOK (48.7) 10.267 2027TOMRA received NOK 85.7 million (2022: NOK 28.9 million) in interest from cross currency interest rate swaps, and paid an interest in EUR equaling NOK 79.4million (2022: NOK 9.4 million).The table below shows the movements in the Group\u2019s hedging reserves:Movement in the groups hedging reserves2023Fair value Hedging (Amounts in NOK million)derivative Deferred taxreserveOpening balance 2023(66.9) 14.7 (52.2)Change in fair value effective portion(47.0) 10.4 (36.6)Closing balance 2023(113.9) 25.1 (88.8)2022Fair value Hedging (Amounts in NOK million)derivative Deferred taxreserveOpening balance 20229.6 (2.1) 7.5Change in fair value effective portion(76.5) 16.8 (59.7)Closing balance 2022(66.9) 14.7 (52.2)INTEREST RATE RISKTOMRA 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 2023 and 2022, the Group\u2019s borrowings at variable rate were mainly denominated in NOK and some in EUR.The reference rate for the bond loans is three months NIBOR. The reference rate for the revolving credit facility depends on which currencies and durations are utilized (optional currencies are NOK, EUR, USD and GBP) and a margin. The margin is dependent on TOMRA\u2019s NIBD/EBITDA ratio and the 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 2023 a NOK equivalent of 1 218 million was drawn of which 55 million in EUR and 600 million in NOK. The reference rate for Eksportfinansiering facility is payable at CIRR (Commercial Interest Reference Rate) and a margin. The margin is dependent on TOMRA\u2019s NIBD/EBITDA ratio and the 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 2023 an amount of NOK 344 million was drawn.A change in the interest rate of 100 basis points, calculated on the loan amount as per 31 December 2023, increases annual financial costs by NOK 28.2 million or decreases annual financial costs by NOK 28.2 million. CREDIT RISKTOMRA Group has limited exposure to credit risk relating to accounts receivable balances. Bad debt written off for 2023 amounts to NOK 10.2 million (NOK 3.6 million in 2022). 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.LIQUIDITY RISKLiquidity 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 573 million per 31 December 2023.The debt profile as per 31 December 2023 is presented below (nominal values).Debt profile2023Carrying (Amounts in NOK million)amount 2024 2025 2026 2027 2028+Unsecured bank facilities1,242.3 1,237.2 5.1Senior unsecured bonds 1,600.0 600.0 500.0 500.0Other long term loans344.4 9.4 57.4 57.4 57.4 162.811,568.0 341.7 312.3 278.2 200.1 517.0Lease liabilitiesOther current liabilities436.7 436.7Payables825.8 825.8Total6,017.2 3,450.8 869.7 335.6 757.5 684.9Interest payments bonds and loans163.1 60.1 36.4 29.3 7.8Total including interest payments6,017.2 3,613.9 929.8 372.0 786.8 692.7Forward exchange contracts14.5 14.5- Inflow(1.8)- Outflow2.1Cross Currency Interest Rate Swaps157.0 68.1 46.1 47.4- Inflow(90.1) (45.2) (24.4) (20.0)- Outflow76.8 34.5 18.6 15.7Total including derivative financial instruments 6,188.7 3,683.6 965.2 366.2 829.9 692.72022Carrying (Amounts in NOK million)amount 2023 2024 2025 2026 2027+Unsecured bank facilities591.5 567.0 18.0 6.5Senior unsecured bonds 1,600.0 600.0 500.0 500.011,297.0 311.8 258.6 215.7 182.5 513.0Lease liabilitiesOther current liabilities77.3 77.3Payables656.8 656.8Total4,222.6 1,612.9 876.6 715.7 182.5 1,019.5Interest payments bonds and loans89.7 79.0 50.0 25.9 23.0Total including interest payments4,222.6 1,702.6 955.6 765.7 208.4 1,042.5Forward exchange contracts1.8 1.8- Inflow(3.0)- Outflow0.4Cross Currency Interest Rate Swaps66.9 24.9 10.8 12.0- Inflow(72.1) (79.0) (50.0) (25.9) (23.0)- Outflow51.0 54.8 40.4 23.4 21.6Total including derivative financial instruments 4,291.3 1,680.7 956.3 766.8 205.9 1,053.11) Carrying amount at discounted value, and future amount at undiscounted values for lease liability.Note 20 Other long term liabilitiesOther long term liabilities1(Amounts in NOK million) 2023 2022Put/call options5.6 267.9 238.7 31.6 Lease restoration accrualsOther46.9 32.1 Total other long-term liabilities91.2 331.6 1) 2022 figures have been adjusted for comparison purposes including a reclassification from other long-term liabilities to interest bearing liabilities for an amount of 18.0 MNOK.2) For further information about lease restoration accruals, see note 9.CONTINGENT LIABILITIESGuaranteesTOMRA Group has guarantee liabilities of NOK 257.8 million (2022: NOK 261.4 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 fulfillment TOMRA\u2019s obligations.Note 21 ProvisionsACCOUNTING PRINCIPLEWarrantyRVMs 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 Restructuring Other TotalBalance at 1 January 2023169.3 14.2 183.5 Provisions made during the year 191.0 22.1 9.1 222.2 Provisions used during the year (37.0) (0.5) (37.5)Provisions reversed during the year(93.5) (2.4) (95.9)Currency translation differences7.7 (0.5) 0.9 8.1 Balance at 31 December 2023237.5 21.6 21.3 280.4 Other provisions comprise mainly of WEEE (Waste of Electrical and Electronic Equipment) provisions.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 22 Other current liabilitiesACCOUNTING PRINCIPLELiabilities with due date within one year from the balance date are classified as current liabilities.Other current liabilities(Amounts in NOK million) 2023 2022Salary, bonus, tax deductions, social security taxes760.4 604.6 Goods received, not invoiced175.7 107.7 Accrued commisions132.8 109.4 VAT & sales tax184.8 86.5 Accrued expenses583.6 351.8 Other non-interest bearing debt436.7 77.3 Total other current liabilities 2,274.0 1,337.3Note 23 Composition of the groupThe Group\u2019s consolidated amounts comprise the following units:TOMRA SYSTEMS ASAEuropeTomra 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)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 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)Tomra Food (Valencia) SL (ES)TOMRA Horizon AS (NO)Tomra Collection Greece Single Member Societe Anonyme (GR)TOMRA Collection Italy Srl (IT)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. (US)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)TOMRA Collection Hong Kong Limited (100%) (HK)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)TOMRA Plastretur Recovery Facility AS (65%) (NO)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 Cleanaway (VIC) Pty Ltd (50%) (AU)PolyPerception BV (25%) (BE)TOMRA Horizon AS (NO), Tomra Collection Greece Single Member Societe Anonyme (GR), TOMRA Collection Italy Srl (IT), TOMRA Collection Hong Kong Limited (HK), TOMRA Plastretur Recovery Facility AS (65%) (NO), and Tomra Cleanaway (VIC) Pty Ltd (50%) (AU) were founded in 2023. Compac Sorting Eq. Latin America (CL), Best Vastgoed (NL) and Tomra Systems SAS (FR) were liquidated during 2023.Shares in PolyPerception BV (25%) (BE) were acquired in 2023.",
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"s7_notes__6__8-1": {
"value": "Business concept and customersTOMRA Systems ASA (the \u201cCompany\u201d) is a public company domiciled in Asker, Norway. The registered office is Drengsrudhagen 2, Asker.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. TOMRA\u2019s customers are located in all continents.GeneralThe consolidated financial statements of the Company for the year ended 31 December 2023 comprise the Company and its subsidiaries (together referred to as the \u201cGroup\u201d). The financial statements consist of the income statement, other comprehensive income, balance sheet, cash flow statement, statement of changes in equity and notes to the accounts.The financial statements were authorized for issue by the Directors on 21 March 2024 and will be presented for final approval at the general meeting on 25 April 2024. Until the final approval by the general meeting, the board can authorize changes to the financial statements.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 2023 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:Amendment to IAS 1 \u2013 Non-current liabilities with covenantsTOMRA 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.",
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"s7_notes__6__11": {
"value": "TOMRA Systems ASA",
"dimensions": {
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"language": "en",
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"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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"s7_notes__6__10": {
"value": "TOMRA Systems ASA",
"dimensions": {
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"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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"s7_notes__6__9": {
"value": "TOMRA Systems ASA",
"dimensions": {
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"s7_notes__6__13": {
"value": "public company",
"dimensions": {
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"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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"s7_notes__6__14": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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"s7_notes__6__12": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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},
"s7_notes__6__15": {
"value": "Drengsrudhagen 2, Asker",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__16": {
"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": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__17": {
"value": "TOMRA\u2019s customers are located in all continents.",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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"s7_notes__6__19": {
"value": "The financial statements were authorized for issue by the Directors on 21 March 2024 and will be presented for final approval at the general meeting on 25 April 2024. 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": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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"s7_notes__6__20": {
"value": "Statement of complianceThe consolidated financial statements have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the EU, and the additional disclosure requirements of the Norwegian accounting act as at 31 December 2023.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
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"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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"s7_notes__6__21": {
"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 value.\u2022 Defined benefit obligation recognized as the net total of the planassets and the present value of the defined benefit obligation.\u2022 Financial liabilities recognized due to minority redemption rights atthe present value of the expected redemption amount.The financial statements are prepared on a going concern basis.The accounting policies have been applied consistently to all periods presented in these consolidated financial statements.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
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"s7_notes__6__22": {
"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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"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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"s7_notes__6__24": {
"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.TOMRA owns 80% of Tomra Collection Australia Pty Ltd (Australia), 57.5 % of Tomra Holding O\u00dc (Baltics), 60% of Tomra Collection Holding O\u00dc (Latvia) and 70% 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 for Tomra Collection Australia Pty Ltd, for Tomra Holding O\u00dc (Baltics) and for Tomra Collection Holding O\u00dc are expected to be exercised in 2024. 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 (Deposit return scheme) 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": {
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"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
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"s7_notes__6__25": {
"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": {
"concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
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"s7_notes__6__26": {
"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 2023Group (Amounts in NOK million) Collection Recycling FoodFunctions TotalNorthern Europe 1,124.0 84.3 24.6 2.0 1,234.9 1 3,832.0 1,565.2 1,030.7 6,427.9 Rest of Europe2 2,162.9 569.7 1,289.0 4,021.6 North AmericaSouth America 2.6 118.9 237.7 359.2 Asia 70.8 462.1 423.0 955.9 Oceania 789.1 168.3 477.1 1,434.5 Africa - 136.5 185.6 322.1 3 7,981.4 3,105.0 3,667.7 2.0 14,756.1 Operating revenuesDepreciation and impairment 574.4 100.0 228.2 902.6 4 6,083.3 2,347.2 3,627.4 416.0 12,474.0 Other operating expensesEBITA 1,323.7 657.8 (188.0) (414.0) 1,379.5 - in %17% 21% (5%) 9%Amortizations 94.1 31.2 64.7 190.0 Impairment of intangible assets 17.2 17.2 EBIT (operating profit) 1,229.6 626.6 (269.9) (414.0) 1,172.3 - in %15% 20% (7%) 8%5 7,295.8 3,985.4 3,519.6 1,712.2 16,513.0 AssetsLiabilities 3,648.3 905.1 1,467.2 3,588.1 9,608.7 Investments in joint ventures and associates 101.5 12.3 - - 113.8 Share of profit of joint ventures and associates 22.0 - - - 22.0 Investments 672.1 278.6 120.5 - 1,071.3 Segment information 2022Group (Amounts in NOK million) Collection Recycling FoodFunctions TotalNorthern Europe 926.6 89.9 60.5 1,077.0 1) 2,530.8 1,342.5 854.5 4,727.8 Rest of Europe2 1,944.0 360.4 1,482.5 3,786.9 North AmericaSouth America 8.7 54.4 279.5 342.6 Asia 101.9 317.9 369.2 789.0 Oceania 679.8 85.0 441.3 1,206.1 Africa 125.9 132.7 258.6 3 6,191.8 2,376.0 3,620.2 - 12,188.0 Operating revenuesDepreciation and impairment 519.9 84.4 131.6 735.9 4 4,725.9 1,798.5 3,144.5 158.1 9,827.0 Other operating expensesEBITA 946.0 493.1 344.1 (158.1) 1,625.1 - in %15% 21% 10% 13%Amortizations 89.5 21.4 64.3 175.2 EBIT (operating profit) 856.5 471.7 279.9 (158.1) 1,449.9 - in %14% 20% 8% 12%5 5,885.9 3,395.4 3,554.3 1,096.7 13,932.3 AssetsLiabilities 2,411.2 693.9 1,424.5 2,830.9 7,360.5 Investments in joint ventures 76.1 - - - 76.1 and associatesShare of profit of joint ventures 46.7 - - - 46.7 and associatesInvestments 568.7 104.9 157.8 - 831.4 1) Includes revenues from Germany of NOK 2,189 million in 2023 (NOK 1,869 million in 2022). The Group has no customers which individually contribute 10% or more of the Group\u2019s revenues.2) Includes revenues from USA of NOK 3,423 million in 2023 (NOK 3,244 million in 2022).3) There is no material segment revenue from transactions between the business segments.4) There are no significant non-cash expenses.5) NOK 1,662 million of the assets was located in Norway in 2023 (NOK 1,120 million in 2022) Assets and liabilities are distributed to the different reporting segments. Cash, tax positions, and interest-bearing debt (not including IFRS 16 lease liabilities) are allocated to Group Functions.",
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"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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"s7_notes__6__27-1": {
"value": "Note 2 RevenuesDisaggregated revenues 2023In the following table, revenue is disaggregated by catogory.Group(Amounts in NOK million) Collection Recycling Foodfunctions TotalSale of RVMs / Sorters3,507.1 2,503.4 2,589.9 8,600.4Service revenues1,552.3 581.3 1,020.1 2.0 3,155.7Throughput revenues and lease of RVMs / Sorters 1,541.8 20.3 57.7 1,619.8Material Recovery1,380.2 1,380.2Operating revenues7,981.4 3,105.0 3,667.7 2.0 14,756.1Disaggregated revenues 2022Group(Amounts in NOK million) Collection Recycling Foodfunctions TotalSale of RVMs / Sorters2,439.2 1,931.3 2,721.1 7,091.6Service revenues1,335.5 419.8 846.4 2,601.7Throughput revenues and lease of RVMs / Sorters 1,225.5 24.9 52.7 1,303.1Material Recovery1,191.6 1,191.6Operating revenues6,191.8 2,376.0 3,620.2 0.0 12,188.0Contract balances(Amounts in NOK million) 2023 2022Receivables from sales/contracts 2,840.8 2,548.3 Contract assets 109.1 113.4 Contract liabilities 728.2 819.2 Contract 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 up front payments are common practice. The opening balance is normally transferred to revenues during the year and contract liabilities are 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) 2024 2025 TotalRevenues from sale of Sorters 2,236.8 13.5 2,250.3The 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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"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__30": {
"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. RVMs and service may be sold separately or in bundled packages.TOMRA Recycling and TOMRA Food 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 machine. 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 or loss.SERVICE REVENUESTOMRA 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. THROUGHPUT REVENUES AND LEASE OF RVMS / SORTERSLeases where TOMRA Group is a lessor is 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 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 finance lease. Revenue is recognized at a point in time when the customer obtains control over the machine along with the accompanying receivable. The cost of the RVM/sorter is derecognized from inventory and recognized as Costs of goods sold.MATERIAL RECOVERYRevenue 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": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__7": {
"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. RVMs and service may be sold separately or in bundled packages.TOMRA Recycling and TOMRA Food 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 machine. 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 or loss.SERVICE REVENUESTOMRA 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. THROUGHPUT REVENUES AND LEASE OF RVMS / SORTERSLeases where TOMRA Group is a lessor is 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 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 finance lease. Revenue is recognized at a point in time when the customer obtains control over the machine along with the accompanying receivable. The cost of the RVM/sorter is derecognized from inventory and recognized as Costs of goods sold.MATERIAL RECOVERYRevenue 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 similarACCOUNTING 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.GoodwillGoodwill represents amounts arising on acquisition of subsidiaries.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 comprise patents, customer relationships, and agent network from business combinations.SoftwareSoftware consists of investments in ERP and CRM systems.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 has elected 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 such as coffee machines, laptops and small items of office furniture. For identifying items of low value, USD 5,000 has been used as a starting point. 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 interest rate swap rates at year end for 3, 5, 7 and 10 years for all currencies.ACCOUNTING PRINCIPLEWhen 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 necessitate a lower valuation and which cannot be regarded as of a temporary nature.ACCOUNTING PRINCIPLEReceivables with due dates more than one year after the balance date are reported as non-current assets.ACCOUNTING PRINCIPLECash 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 benefit expenses in profit or 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 or loss. TOMRA Group recognizes gains and losses on the settlement of a defined benefit plan when the settlement occurs.ACCOUNTING PRINCIPLEInterest-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 or loss over the period of the borrowings on an effective interest basis.ACCOUNTING PRINCIPLEWarrantyRVMs 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 PRINCIPLELiabilities 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": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__29": {
"value": "Contract balances(Amounts in NOK million) 2023 2022Receivables from sales/contracts 2,840.8 2,548.3 Contract assets 109.1 113.4 Contract liabilities 728.2 819.2 Contract 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 up front payments are common practice. The opening balance is normally transferred to revenues during the year and contract liabilities are 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) 2024 2025 TotalRevenues from sale of Sorters 2,236.8 13.5 2,250.3The 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": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__32-1": {
"value": "Note 3 Inventory/raw materials and consumables usedRaw materials and consumables used(Amounts in NOK million) 2023 2022Raw materials and consumables used in the production process 6,290.0 5 542.5 Change in inventory (299.2) (486.3)Raw materials and consumables used 5,990.8 5 056.2 Raw materials and consumables used include an adjustment of inventory obsolescence of NOK 50.1 million (2022: NOK 41.9 million).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__31-1": {
"value": "Note 3 Inventory/raw materials and consumables usedInventory(Amounts in NOK million) 2023 2022Raw materials959.0 911.9 Commodities1.3 1.6 Work in progress49.0 100.9 Finished goods839.9 636.4 Spare parts819.7 718.9 Total inventory2,668.9 2,369.7 Inventories are not subject to retention of title clauses.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__35": {
"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": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__37-1": {
"value": "Note 4 Employee benefit expenses / remuneration of executive management and the board / auditor\u2019s remunerationAuditors\u2019 remuneration(Amounts in NOK million) 2023 2022Statutory audit 20.4 16.0 Other attestation services 0.4 0.7 Tax consulting 5.0 9.9 Other services 10.7 3.5 Total 36.5 30.1 In 2023 TOMRA paid PwC 14.3 MNOK in audit fees, 0.4 MNOK in other attestation services, 0.3 MNOK in tax consulting and 0.7 MNOK for other services.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__36-1": {
"value": "Note 4 Employee benefit expenses / remuneration of executive management and the board / auditor\u2019s remunerationEmployee benefit expenses(Amounts in NOK million) 2023 2022Salaries 4,072.8 3,059.2 Social security tax 482.5 372.6 Pension - Defined benefit plan 24.5 17.5 Pension - Defined contribution plan 107.3 87.8 1 315.5 307.4 Other labor costTotal employee benefit expenses 5,002.6 3,844.51) Other labor cost mainly consist of social expenses, meetings, training, recruiting and similar.The Norwegian companies within the TOMRA Group use a bank guarantee instead of restricted bank accounts for employee tax deductionsNote 17 Pension and pension obligationsTotal Pension costs and pension liability for TOMRA Group2023 2022Employee benefit expenses defined benefit plan 24.5 17.5 Employee benefit expenses defined contribution plan 107.3 87.8 Total employee benefit expenses 131.8 105.3 Norwegian plans4.8 (1.6)Belgian plans (3.1) 6.0 Taxes(0.4) (1.0)Net pension costs in Other Comprehensive Income1.3 3.4 Norwegian plans28.7 37.7 US plans217.1 188.9 Belgian plans 7.5 9.3 Total Pension liability 253.3 235.9 THE METRO PLANTomra North America 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. 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 trough 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 Metro plan comprises 43 TOMRA employees, and the premium paid under this plan was 2.9 MNOK (2022: 2.5 MNOK).In December 2021, TOMRA entered into a similar direct attribution plan in Massachussets. The plan comprises 12 TOMRA employees and the premium paid was 0.6 MNOK (2022: 0.6 MNOK).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 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 17 executives. The plan is reflected gross in the balance sheet, with NOK 158.4 million 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 59 employees and 65 retirees at year-end 2023. TOMRA\u2019s best estimate of contributions expected to be paid into the plan for 2023 is NOK 15.0 million.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__43-1": {
"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 benefit expenses in profit or 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 or 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": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__39": {
"value": "Number of man-years 5,184 4,898",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__41": {
"value": "Executive Leadership remuneration and Board of Directors\u2019 compensationOther members of the Executive Leadership 1CEOTeamTotal(Amounts in NOK million) 2023 2022 2023 2022 2023 2022Salary 5,402 4,843 18,810 18,448 24,212 23,291 2 6,962 3,351 18,177 8,624 25,139 11,975 Variable salaryPension 1,071 1,020 2,110 3,339 3,181 4,359 PremiumsOther benefits 568 258 9,843 4,587 10,411 4,845 Total 14,003 9,472 48,941 36,891 62,944 46,363 1) Michel Picandet was a member of ELT until May 31, 2023. Stefan Schrahe is a member of ELT from April 1, 2023. Thomas Johansen served as an interim ELT member during the period June 1 -September 30, 2023. Marius Fraurud is a member of ELT from October 1, 2023. All calculated pro rata.2) 2022 figures have been adjusted for comparison purposes.Executive Leadership remuneration and Board of Directors\u2019 compensation cont.(Amounts in NOK million) 2023 2022Fees to Board of Directors 4,478 4,142 Further information on Remuneration to Executive Leadership and Board members is provided in the Remuneration report 2023, available on TOMRA\u2019s website (Annual General Meeting documentation)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__44-1": {
"value": "Note 5 Financial itemsNet financial items(Amounts in NOK million) 2023 2022Interest income11.4 14.8 Total financial income11.4 14.8 Interest expenses114.9 34.4 Interest leasing contracts63.7 38.9 Other financial expenses31.1 22.1 Foreign exchange loss 9.0 14.7 Total financial expenses218.7 110.1 Net financial items (207.3) (95.3)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__46": {
"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": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__47-1": {
"value": "Note 6 TaxesTax expense(Amounts in NOK million) 2023 2022Taxes payable411.1 399.7 Tax effect of OCI items25.5 15.7 Net change in deffered taxes(199.2) (81.7)Tax expense237.4 333.7 Effective tax rateTaxes based upon Norwegian tax rates217.1 22.0% 308.3 22.0%Tax effect from deviation between local and Norwegian tax rates 8.2 0.8% 19.1 1.4%Change in unrecognized deferred tax assets13.6 1.4% - -Tax effect from permanent differences(1.6) (0.2%) 6.3 0.4%Actual tax expense237.4 24.1% 333.7 23.8%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__50": {
"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": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__49": {
"value": "Deferred tax assets and liabilities are presented using the tax rate of the applicable jurisdiction applied to amounts representing future tax deductions or taxes payable and consist of the following as of 31 December.Deferred tax assets and liabilitiesIntangible non-Tangible non-current Tax losses carried (Amounts in NOK million) Inventory Other current assetscurrent assetsassetsforward Other TotalBalance at 1 January 2023191.1 67.0 (46.0) (74.9) 1.7 139.8 278.7 Changes in deferred tax7.7 29.2 14.7 22.8 90.5 34.4 199.2 Effect of movements in foreign exchange 2.8 1.2 (1.7) 2.8 (1.5) 6.1 9.7 Balance at 31 December 2023201.5 97.4 (33.0) (49.3) 90.7 180.3 487.6 Balance at 1 January 2022157.1 48.6 (53.9) (51.8) 0.3 95.2 195.5 Changes in deferred tax31.7 12.8 11.2 (15.7) 1.3 40.4 81.7 Effect of movements in foreign exchange 2.3 5.6 (3.3) (7.4) 0.0 4.3 1.5 Balance at 31 December 2022191.1 67.0 (46.0) (74.9) 1.7 139.8 278.7 Of which presented as deferred tax assets 31 December 2023 541.9 Of which presented as deferred tax liability 31 December 2023 54.3 Of which presented as deferred tax assets 31 December 2022347.1Of which presented as deferred tax liability 31 December 202268.4Negative 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.Unrecognized deferred tax assets as of 31 December 2023 amount to 13.6 MNOK.Pillar 2 legislation has been enacted in Norway and will be effective for TOMRA\u2019s financial year beginning January 1, 2024. The Group is in the process of assessing the full impact but does not expect any material impact on tax expenses for 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__51-1": {
"value": "Note 7 Intangible assetsIntangible assetsDevelop-1(Amounts in NOK million) Goodwillment costsOther Software TotalCostBalance at 1 January 20233,318.0 1,041.9 735.8 849.2 5,944.9 Other acquisitions / internally developed 157.3 30.5 92.7 280.5 Disposals(20.1) (5.3) (25.4)Effect of movements in foreign exchange 162.1 48.2 34.5 19.3 264.0 Balance at 31 December 20233,480.1 1,247.4 780.7 955.8 6,464.0 Balance at 1 January 20223,157.9 880.8 704.2 731.9 5,474.8 Other acquisitions / internally developed 156.4 2.1 91.8 250.3 Disposals(1.0) (18.9) (1.2) (21.1)Effect of movements in foreign exchange 160.1 5.7 48.4 26.7 240.9 Balance at 31 December 20223,318.0 1,041.9 735.8 849.2 5,944.9 Develop-1(Amounts in NOK million) Goodwillment costsOther Software TotalAmortization and impairment lossesBalance at 1 January 2023202.7 723.1 663.9 569.8 2,159.5 Amortization charge for the 2year81.0 26.0 83.0 190.0 Impairment losses17.2 17.2 Disposals(15.0) (1.6) (16.6)Effect of movements in foreign exchange 4.4 40.5 31.9 8.5 85.3 Balance at 31 December 2023207.1 861.8 706.8 659.7 2,435.4 Balance at 1 January 2022189.3 665.6 598.8 473.5 1,927.4 Amortization charge for the 2year58.9 38.8 77.4 175.1 Impairment losses0.2 0.2 Disposals(1.0) (14.5) (0.6) (16.1)Effect of movements in foreign exchange 13.4 (0.4) 40.5 19.5 73.0 Balance at 31 December 2022202.7 723.1 663.9 569.8 2,159.5 Useful lifeIndefinite 5-7 yrs 3-20 yrs 3-10 yrsCarrying amounts31 December 20233,273.0 385.6 73.9 296.1 4,028.6 31 December 20223,115.3 318.8 71.9 279.4 3,785.4 1) The carrying amount at 31 December 2023 was 42.2 million for TOMRA Recycling, NOK 107.1 million for TOMRA Food and NOK 236.3 million for TOMRA Collection.2) All amortization plans are linear except for customer relations and technology from the purchase price allocation of BEST that have a declining amortization profile.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__55": {
"value": "ACCOUNTING PRINCIPLEIntangible assets are stated at cost less accumulated amortization and impairment losses.GoodwillGoodwill represents amounts arising on acquisition of subsidiaries.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 comprise patents, customer relationships, and agent network from business combinations.SoftwareSoftware consists of investments in ERP and CRM systems.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__53": {
"value": "RESEARCH AND DEVELOPMENT EXPENSEResearch and development cost of NOK 537.0 million have been recognized as an expense (2022: NOK 464.4 million) and NOK 157.2 million has been capitalized (2022: NOK 156.4 million).The research and development cost consist of time and material consumed on R&D projects in addition to an estimated overhead.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__54": {
"value": "IMPAIRMENT TESTS FOR CASH GENERATING UNITS CONTAINING GOODWILL The following units have significant carrying amounts of goodwill (each area may comprise several CGUs, impairment tests are performed at CGU level):(Amounts in NOK million) 2023 2022TOMRA Collection - Reverse vending294.4 282.9 - Material recovery130.5 126.4 TOMRA Recycling1,754.4 1,653.4 TOMRA Food- Processed Food415.4 391.5 - Fresh Food678.3 661.1 Total3,273.0 3,115.3 TOMRA 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 calculations use 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, Food, Recycling and the Collection segment have grown revenues 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 8.8 percent to 9.8 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 exhange 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 COLLECTIONReverse VendingThe CGU 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 segment represents a steady recurring cashflow, with limited risk, as TOMRA has been the global market leader in this segment 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 8.8 percent has been utilized.Material RecoveryThe CGU 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 area mirrors the drinking consumption in the US deposit states, which is usually stable year over year. TOMRA is the market leader in this business area 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 8.8 percent has been utilized.TOMRA FOODThe business segment comprises the development, production, sale and service of sorting and processing technology for different customer segments. TOMRA Food consist of two CGUs, one for TOMRA Processed Food and one for TOMRA Fresh Food. From 2024 onwards these two CGUs will be merged into one CGU TOMRA Food as a result of restructuring and cross utilization of technologies. In the food segment, 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 area is low, due to the global dependency on a steady stream of food. Recurring revenue is however low, as the installed base is rather new (less replacement sales) and service only accounts for a smaller fraction of revenues. As part of a restructuring in 2023 a new operation model has been established based on a regional structure, with effect from 1 January 2024. Within these regions, our existing TOMRA Processed Food & TOMRA Fresh Food customer-facing functions will become one Food team, creating a more responsive and agile organization. Innovation, Product Development, Product Management, Digital and Supply Chain & Operations are united under one leadership to boost operational efficiency and innovation speed to market. The medium to long term outlook remains positive as access to labor, higher labor costs and increased quality and safety requirements are driving the need to automate food processing. A terminal growth of 2.0 percent and a WACC of 9.3 percent has been used for TOMRA Processed Food. For TOMRA Fresh Food a WACC of 9.8 percent has been applied and a terminal growth of 2.0 percent.TOMRA RECYCLINGThe business segment comprises the development, production, sale and service of sorting and processing technology for customers in the recycling and ore sorting industry. In the recycling business, 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 market activity in Recycling is normalizing after extraordinary high growth in 2022 and 2023. For 2024 and onwards revenue growth is expected to be at more modest levels. The demand for circular solutions, driven by consumer expectations, regulatory requirements, and sustainability commitments from the industry, will continue to create opportunities. The business segment experiences some cyclicality due to fluctuations in material prices.In the ore sorting business, the customers are mining companies, where TOMRA provides ore sorting systems. Current penetration in the mining 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 1.0 percent and a WACC of 9.3 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": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__56-1": {
"value": "Note 8 Property, plant and equipmentProperty, plant and equipment1(Amounts in NOK million) Land & BuildingsMachinery & Fixtures Vehicles Leasing Equipment Assets in Progress TotalCostBalance at 1 January 2023608.6 1,553.7 293.5 1,482.2 0.0 3,938.0 Other acquisitions35.8 186.8 28.4 281.6 258.2 790.8 3(2.8) (111.2) (16.4) (98.4) (0.3) (229.1)DisposalsEffect of movements in foreign exchange 30.1 61.5 10.0 73.8 (5.0) 170.4 Balance at 31 December 2023671.7 1,690.8 315.5 1,739.2 252.9 4,670.1 Balance at 1 January 2022520.4 1,319.5 252.5 1,175.2 3,267.6 Other acquisitions55.8 225.7 18.1 269.2 568.8 3(2.6) (80.2) (5.5) (79.9) (168.2)DisposalsEffect of movements in foreign exchange 35.0 88.7 28.4 117.7 269.8 Balance at 31 December 2022608.6 1,553.7 293.5 1,482.2 0.0 3,938.0 Depreciation and impairment lossesBalance at 1 January 2023318.0 980.8 196.8 1,003.6 2,499.2 247.2 176.2 30.0 219.8 473.2 Depreciation charge for the year3(3.1) (90.3) (13.8) (73.5) (180.7)DisposalsEffect of movements in foreign exchange 16.5 39.9 6.3 39.7 102.4 Balance at 31 December 2023378.6 1,106.6 219.3 1,189.6 2,894.1 Balance at 1 January 2022262.4 813.5 155.0 782.3 2,013.2 239.6 145.7 27.0 211.4 423.7 Depreciation charge for the yearImpairment losses- - - 0.2 0.2 3(2.6) (36.4) (3.5) (58.4) (100.9)DisposalsEffect of movements in foreign exchange 18.6 58.0 18.3 68.0 162.9 Balance at 31 December 2022318.0 980.8 196.8 1,003.6 2,499.2 Useful life50 yrs 10 yrs 7 yrs 5-10 yrsCarrying amounts31 December 2023293.1 584.2 96.2 549.6 252.9 1,776.0 31 December 2022290.6 572.9 96.7 478.6 0.0 1,438.8 1) Including land of NOK 40.5 million as of 31 December 2023.2) All depreciation plans are linear.3) Disposals includes machines either sold, scrapped or transferred to inventory.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__59": {
"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": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__58-1": {
"value": "LEASING EQUIPMENTThe companies within TOMRA Group had 5,962 reverse vending machines and 132 sorters leased to customers at the end of 2023. 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 equipment2023 2022Less than 1 year139.8 139.9 1-2 years113.8 106.1 2-3 years84.7 77.6 3-4 years57.1 48.6 4-5 years30.0 29.7 Over 5 years19.5 7.0 Income from RVMs in Australia, Estonia and Lithuania is not included, as payments are variable (throughput revenues).Note 9 LeasingRight of Use assetsLand & Machinery & (Amounts in NOK million)Buildings Vehiclesfixtures TotalCostBalance at 1 January 2023 1,575.2 431.7 4.1 2,011.0 Additions during the year 330.2 266.9 (0.2) 596.9 Lease contracts terminated (124.7) (127.9) (3.5) (256.1)Effect of movement in foreign exchange 61.9 20.1 0.4 82.4 Balance 31 December 2023 1,842.6 590.8 0.8 2,434.2 Balance at 1 January 2022 1,167.9 352.6 6.3 1,526.8 Additions during the year 403.6 175.0 - 578.6 Lease contracts terminated (63.0) (123.9) (2.5) (189.4)Effect of movement in foreign exchange 66.7 28.0 0.3 95.0 Balance 31 December 2022 1,575.2 431.7 4.1 2,011.0 Right of Use assets cont.Land & Machinery & (Amounts in NOK million)Buildings Vehiclesfixtures TotalDepreciation and impairment lossesBalance at 1 January 2023 591.3 184.5 2.9 778.7 Depreciation charge for the year 221.1 146.0 0.7 367.8 Lease contracts terminated (116.7) (122.7) (3.4) (242.8)Impairment losses 61.6 - - 61.6 Effect of movement in foreign exchange 23.0 9.4 0.3 32.7 Balance 31 December 2023 780.3 217.2 0.5 998.0 Balance at 1 January 2022 410.8 169.0 4.1 583.9 Depreciation charge for the year 203.0 107.9 1.1 312.0 Lease contracts terminated (47.4) (106.6) (2.5) (156.5)Effect of movement in foreign exchange 24.9 14.2 0.2 39.3 Balance 31 December 2022 591.3 184.5 2.9 778.7 Carrying amountsBalance 31 December 2023 1,062.3 373.6 0.3 1,436.2 Balance 31 December 2022 983.9 247.2 1.2 1,232.3 Lease liability(Amounts in NOK million) 2023 2022Balance at 1 January 1,297.0 1,015.2 New lease contracts 578.6 566.3 Lease contracts terminated (9.1) (36.0)Lease payments (407.3) (332.0)Interest expense 61.8 38.9 Effect of movement in foreign exchange 47.0 44.6 Balance at 31 December 1,568.0 1,297.0 Maturity analysis(Amounts in NOK million) 2023 2022Less than 6 months 204.4 129.0 6-12 months 181.8 157.9 1-2 years 294.3 232.2 2-3 years 263.7 189.9 3-4 years 175.6 159.3 4-5 years 120.7 114.2 Over 5 years 327.5 314.5 Total lease liabilities at 31 December 1,568.0 1,297.0 See note 19 for maturity analysis of undiscounted values of lease liability.The Group has no material lease contracts not yet commenced.Lease restoration provision(Amounts in NOK million) 2023Balance at 1 January 31.6 New lease contracts 18.2 Lease contracts terminated (8.5)Interest expense 1.9 Effect of movement in foreign exchange 1.1 1 44.3 Balance 31 December 20231) Lease restoration provision due more than one year after the balance sheet date is classified as other long term liability in the balance sheet statement. The short term part is included in other short term liabilities.Amounts recognized in the Income Statement(Amounts in NOK million) 2023 2022Lease expensesExpenses relating to short-term leases11.8 9.6 Expenses relating to leases of low-value assets2.3 0.8 Depreciation of right-of-use assets367.8 312.0 Impairment of right-of-use assets61.6 - Interest expense on lease liabilities63.7 38.9 GROUP 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": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__62": {
"value": "ACCOUNTING PRINCIPLEShort-term leases and leases of low-value assetsTOMRA Group has elected 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 such as coffee machines, laptops and small items of office furniture. For identifying items of low value, USD 5,000 has been used as a starting point. 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 interest rate swap rates at year end for 3, 5, 7 and 10 years for all currencies.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__64-1": {
"value": "Note 10 Investments in joint ventures and associatesInvestments in joint ventures and associatesTOMRA TOMRA Cleanaway Cleanaway TOMRA (Amounts in NOK million)Pty Ltd.(VIC) Pty Ltd.Japan Ltd. Other Total2023Balance 1 January 2023 37.4 - 32.7 6.0 76.1 Share of profit for the year2.0 (1.9) 19.2 2.7 22.0 Acquisition - - - 12.4 12.4 Capital infusion - 15.6 - - 15.6 Dividend - - (6.0) (5.3) (11.3)Currency translation difference1.2 (0.3) (1.8) (0.1) (1.0)Balance 31 December 202340.6 13.4 44.1 15.7 113.8 2022Balance 1 January 2022 24.9 - - 4.9 29.8 Share of profit for the year11.3 - 32.5 2.9 46.7 Capital infusion- - - 3.0 3.0 Dividend- - - (4.7) (4.7)Currency translation difference1.2 - 0.2 (0.1) 1.3 Balance 31 December 202237.4 - 32.7 6.0 76.1 Equity at date of acquisition0.0 0.0 0.0CountryAustralia Australia JapanYear of acquisition2017 2023 2008Vote and share ownership50% 50% 50%Summary financial information for associates on 100% basis:TOMRA TOMRA Cleanaway Cleanaway TOMRA (Amounts in NOK million)Pty Ltd.(VIC) Pty Ltd.Japan Ltd. Other Total2023Assets 308.8 28.7 219.8 46.1 603.3Liabilities 227.6 1.9 131.6 7.9 368.9Equity 81.2 26.8 88.3 38.2 234.4Revenues 1,647.3 42.3 218.6 74.5 1,982.7Profit/(loss)4.1 (3.5) 38.5 7.5 46.6 2022Assets 281.0 - 203.3 32.3 516.6 Liabilities 206.2 - 137.9 2.1 346.2 Equity 74.8 - 65.4 30.2 170.4 Revenues 1,376.7 - 186.2 53.7 1,616.6 Profit/(loss)22.6 - 45.1 6.1 73.8",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__63-1": {
"value": "Note 10 Investments in joint ventures and associatesInvestments in joint ventures and associatesTOMRA TOMRA Cleanaway Cleanaway TOMRA (Amounts in NOK million)Pty Ltd.(VIC) Pty Ltd.Japan Ltd. Other Total2023Balance 1 January 2023 37.4 - 32.7 6.0 76.1 Share of profit for the year2.0 (1.9) 19.2 2.7 22.0 Acquisition - - - 12.4 12.4 Capital infusion - 15.6 - - 15.6 Dividend - - (6.0) (5.3) (11.3)Currency translation difference1.2 (0.3) (1.8) (0.1) (1.0)Balance 31 December 202340.6 13.4 44.1 15.7 113.8 2022Balance 1 January 2022 24.9 - - 4.9 29.8 Share of profit for the year11.3 - 32.5 2.9 46.7 Capital infusion- - - 3.0 3.0 Dividend- - - (4.7) (4.7)Currency translation difference1.2 - 0.2 (0.1) 1.3 Balance 31 December 202237.4 - 32.7 6.0 76.1 Equity at date of acquisition0.0 0.0 0.0CountryAustralia Australia JapanYear of acquisition2017 2023 2008Vote and share ownership50% 50% 50%Summary financial information for associates on 100% basis:TOMRA TOMRA Cleanaway Cleanaway TOMRA (Amounts in NOK million)Pty Ltd.(VIC) Pty Ltd.Japan Ltd. Other Total2023Assets 308.8 28.7 219.8 46.1 603.3Liabilities 227.6 1.9 131.6 7.9 368.9Equity 81.2 26.8 88.3 38.2 234.4Revenues 1,647.3 42.3 218.6 74.5 1,982.7Profit/(loss)4.1 (3.5) 38.5 7.5 46.6 2022Assets 281.0 - 203.3 32.3 516.6 Liabilities 206.2 - 137.9 2.1 346.2 Equity 74.8 - 65.4 30.2 170.4 Revenues 1,376.7 - 186.2 53.7 1,616.6 Profit/(loss)22.6 - 45.1 6.1 73.8",
"dimensions": {
"concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__67": {
"value": "ACCOUNTING PRINCIPLEWhen 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 necessitate a lower valuation and which cannot be regarded as of a temporary nature.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__68-1": {
"value": "Note 11 Long term receivablesLong term receivables(Amounts in NOK million) 2023 2022Deposits15.0 18.5 1175.0 170.0 Finance lease receivablesLoans to employees1.4 1.5 2158.4 126.3 Investment related to SERPOther long term receivables116.9 54.5 Total receivables466.7 370.8 1) Finance lease receivables relate to machines leased to customers on finance lease contracts (mainly RVMs in USA and Canada).2) See note 17 for more information about SERP (Supplemental executive retirement plan).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__70": {
"value": "ACCOUNTING PRINCIPLEReceivables 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": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__71": {
"value": "Note 12 Short term receivablesShort-term receivables(Amounts in NOK million) 2023 2022Trade receivables from sales contracts, gross2,956.4 2,635.7 Other trade receivables236.6 209.0 Other short-term receivables981.9 689.0 Provision for bad debt(115.6) (87.3)Total receivables4,059.3 3,446.4 Provision for bad debt per 1 January 87.3 82.0 Provisions made during the year 54.3 22.0 Provisions used during the year (28.1) (21.3)Effect of movement in foreign exchange 2.1 4.6 Provision for bad debt per 31 December 115.6 87.3 Bad debt written-off and changes in provision for bad debt is reported as other operating expenses.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__72": {
"value": "Trade receivables fall due:2023Gross Carrying Loss Net Carrying (Amounts in NOK million) Allowance in %AmountAllowanceAmountNot due yet0% 2,320.5 7.1 2,313.4 1 - 30 days0% 435.5 1.1 434.4 31- 60 days4% 124.7 5.4 119.3 61 - 90 days19% 55.0 10.6 44.4 Older than 90 days36% 257.3 91.4 165.9 Total trade receivables4% 3,193.0 115.6 3,077.4 2022Gross Carrying Loss Net Carrying (Amounts in NOK million) Allowance in %AmountAllowanceAmountNot due yet0% 2,161.9 6.9 2,155.0 1 - 30 days0% 345.0 0.7 344.3 31- 60 days2% 97.3 2.0 95.3 61 - 90 days16% 42.4 6.8 35.6 Older than 90 days36% 198.1 70.9 127.2 Total trade receivables3% 2,844.7 87.3 2,757.4 TOMRA 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": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__73-1": {
"value": "Note 13 Cash and cash equivalentsCash and cash equivalents(Amounts in NOK million) 2023 202211,168.0 749.6 Cash and cash equivalentsTotal cash and cash equivalents 1,168.0 749.6TOMRA 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": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__77": {
"value": "ACCOUNTING PRINCIPLECash 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": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__75": {
"value": "1) Includes restricted bank deposits totaling 71,2 million (2022: 10.2 million) for the Group.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__78": {
"value": "Note 14 Equity/earnings per shareEarnings per share12023 2022Average number of shares296,040,156 296,040,156Average number of shares, adjusted for own shares295,423,791 295,240,156Average number of shares, adjusted for own shares, fully diluted295,423,791 295,240,156Total equity attributable to the owners of the company 31 December 6,638.2 6,379.8(MNOK)Equity per share (NOK) 22.46 21.61 Net profit attributable to the owners of the company (MNOK)697.1 1,028.8Earnings per share (NOK) 2.36 3.48 Earnings per share, fully diluted (NOK) 2.36 3.48 1) 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 was 296,040,156, each with a par value of NOK 0.50 per share (before the split NOK 1.00 per share). The calculation of basic and diluted earnings per share for 2022 have been adjusted retrospectively.PURCHASE OF OWN SHARESIn 2023 TOMRA was granted authority to acquire treasury shares at the annual general meeting 27 April 2023, limited to a total of 1,000,000 shares. TOMRA did not utilized this proxy in 2023, and owns a total of 513,815 own shares 31 December 2023, representing 0.17 % of TOMRA\u2019s share capital.In 2022 TOMRA 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 2022 and completed on 17 August 2022. The average value of the shares was 240.73 and the total transaction value was NOK 127.9 million.DividendsAfter the balance sheet date the following dividends were proposed by the directors:(Amounts in NOK million) 2023 2022NOK 1.95 in ordinary dividend per share (2022: NOK 1.80 in ordinary dividend ) 576.3 531.4 The dividend has not yet been provided for and there are no income tax consequences.Share purchase programReference is made to note 16.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__79": {
"value": "PURCHASE OF OWN SHARESIn 2023 TOMRA was granted authority to acquire treasury shares at the annual general meeting 27 April 2023, limited to a total of 1,000,000 shares. TOMRA did not utilized this proxy in 2023, and owns a total of 513,815 own shares 31 December 2023, representing 0.17 % of TOMRA\u2019s share capital.In 2022 TOMRA 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 2022 and completed on 17 August 2022. The average value of the shares was 240.73 and the total transaction value was NOK 127.9 million.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__80": {
"value": "DividendsAfter the balance sheet date the following dividends were proposed by the directors:(Amounts in NOK million) 2023 2022NOK 1.95 in ordinary dividend per share (2022: NOK 1.80 in ordinary dividend ) 576.3 531.4 The dividend has not yet been provided for and there are no income tax consequences.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__81": {
"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 shareholders registered at 31 December 2023Number of shares Ownership1 Investment AB Latour62,400,000 21.08%2 APG Asset Management21,986,527 7.43%3 Folketrygdfondet15,165,186 5.12%4 KIRKBI Invest A/S14,833,232 5.01%5 Candriam9,868,000 3.33%6 Vanguard8,897,356 3.01%7 Nordea Funds7,329,116 2.48%8 Storebrand Asset Management AS5,946,248 2.01%9 DNB Asset Management AS5,476,163 1.85%10 AllianceBernstein5,078,795 1.72%11 KLP Kapitalforvaltning AS4,400,038 1.49%12 BlackRock3,836,461 1.30%13 Raiffeisen Kapitalanlage3,822,037 1.29%14 Swedbank Robur Fonder3,696,275 1.25%15 Cliens Kapitalf\u00f6rvaltning AB3,234,000 1.09%16 Handelsbanken Fonder3,152,375 1.06%17 Impax Asset Management2,325,575 0.79%18 Danske Invest Asset Management AS2,099,268 0.71%19 Credit Suisse Asset Management1,917,641 0.65%20 Goldman Sachs Asset Management1,897,910 0.64%Total 20 largest shareholders187,362,203 63.29%Other shareholders108,677,953 36.71%Total (13,484 shareholders)296,040,156 100.00%Shares owned by Norwegian residents46,415,097 15.68%Shares owned by others249,625,059 84.32%Total296,040,156 100.00%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__82": {
"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.Share purchase program(Amounts in NOK million) 2023 2022Number of shares purchased by employees 233,438 272,370 Share price (closing market share price, the day before the 170,80 171,00 allotment date)Number of bonus shares, distributed one year after investment 52,747 38,830 Total expenses recognized 4.4 million 4.3 million The Share Purchase program was executed on the 12 May 2023 with 233,438 shares and 52,747 bonus shares at price 170.80 NOK per share. After these transactions TOMRA owns 513,815 shares at an average share purchase price of 240.73 NOK per share.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__86-1": {
"value": "Note 18 Interest-bearing liabilitiesInterest bearing liabilities1(Amounts in NOK million) 2023 2022Non-current liabilities2 1,000.0 1,600.0 Bonds long term3 1,242.3 591.5 Unsecured bank loans4 335.0 - Other long term loansTotal non-current interest-bearing liabilities 2,577.3 2,191.5 Current liabilities2 600.0 - Bonds short term4 9.4 - Other long terms loansTotal current interest-bearing liabilities 609.4 - 1) 2022 figures have been adjusted for comparison purposes including a reclassification from other long-term liabilities to interest bearing liabilities for an amount of 18.0 MNOK.2) 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 tranche of NOK 500 million with 3 months NIBOR + 1,42 % that matures in November 2025, and a second tranche 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. 3) 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 1 218 million was drawn on as of 31 December 2023. 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 2023.4) TOMRA Systems ASA established in November 2023 a credit line of MEUR 40 funded by Eksportfinansiering Norge. The credit line is guaranteed jointly by Eksportfinansiering Norge and DNB. The financing proposed is offered as a committed credit line, which comes into effect on the basis of signed export contracts. Availability of drawings under the credit Line is two years from signing. Tenor is proposed up to 6 years for each loan tranche with first repayment to take place no later than 6 months after the starting point of credit. NOK 344 million was drawn as of 31 December 2023. Interest is payable at CIRR (Commercial Interest Reference Rate) 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 2023.For further information about interest bearing liabilities related to leases, see note 9.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__89": {
"value": "ACCOUNTING PRINCIPLEInterest-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 or loss over the period of the borrowings on an effective interest basis.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__88": {
"value": "Reconciliation of changes in liabilities arising from financing activitiesInterest-bearing Lease (Amounts in NOK million)liabilitiesliabilities TotalLiabilities 31 December 20222,191.5 1,297.0 3,488.5 Net proceeds of Revolving Credit Facility651.2 651.2 Proceeds from issuance of interest-bearing debt344.4 344.4 Repayment of long term debt(1.5) (1.5) Installments on lease liabilities(345.5) (345.5) Lease interest(61.8) (61.8) Interest paid(130.9) (130.9) Transactions with cash effect863.2 (407.3) 455.9 Exchange rate fluctuations1.1 47.0 48.0 New lease contracts578.6 578.6 Lease contracts terminated(9.1) (9.1)Lease interest61.8 61.8 Interest expense114.9 114.9 Change in interest accrued16.0 16.0 Transactions without cash effect132.0 678.3 810.2 Liabilities 31 December 20233,186.7 1,568.0 4,754.6 Total liabilities consist of:Interest-bearing liabilities non-current2,577.3 Interest-bearing liabilities current609.4 Long-term lease liabilities1,181.8 Short-term lease liabilities386.2 Total liabilities 31 December 20233,186.7 1,568.0 Interest-bearing Lease (Amounts in NOK million)liabilitiesliabilities TotalLiabilities 31 December 20211,021.0 1,015.2 2,036.2 Net proceeds of Revolving Credit Facility567.0 567.0 Proceeds from issuance of long term debt1,030.7 1,030.7 Net 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 effect1,160.3 (332.0) 828.3 Exchange rate fluctuations3.5 44.6 48.1 New lease contracts566.3 566.3 Lease contracts terminated(36.0) (36.0)Other transactions without cash effect(27.7) (27.7)Lease interest38.9 38.9 Interest accrued34.4 34.4 Transactions without cash effect10.2 613.8 624.0 Liabilities 31 December 20222,191.5 1,297.0 3,488.5 Total liabilities consist of:Interest-bearing liabilities non-current2,191.5 Interest-bearing liabilities currentLong-term lease liabilities1,010.1 Short-term lease liabilities286.9 Total liabilities 31 December 20222,191.5 1,297.0",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__90": {
"value": "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 the derivative financial instruments are based on level 2 inputs according to the fair value hierarchy in IFRS 13.Financial assets2023 2022Carrying Carrying (Amounts in NOK million)amount Fair valueamount Fair valueMeasured at amortized cost:Long term receivables466.7 466.7 370.8 370.8 Receivables3,077.4 3,077.4 2,757.4 2,757.4 Cash and cash equivalents1,168.0 1,168.0 749.6 749.6 Measured at Fair Value through Profit or Loss:Forward exchange contracts33.2 33.2 1.9 1.9 Total4,745.3 4,745.3 3,879.7 3,879.7 Financial liabilities22023 2022Carrying Carrying (Amounts in NOK million)amount Fair valueamount Fair valueMeassured at amortized costPayables825.8 825.8 656.8 656.8Other current liabilities436.7 436.7 77.3 77.3Lease liabilities1,568.0 1,568.0 1,297.0 1,297.0Other non-current liabilities91.2 91.2 331.6 331.6Senior unsecured bonds1,600.0 1,600.0 1,600.0 1,600.0Other long term loans344.4 344.4Unsecured bank facilities1,242.3 1,242.3 591.5 591.5Measured at Fair Value through Profit or Loss:Forward exchange contracts14.5 14.5 1.8 1.8Measured at Fair Value through OCI:1157.0 161.6 66.9 47.7Cross Currency Interest Rate SwapsTotal6,279.9 6,284.5 4,604.9 4,585.71) The swaps are designated as hedge instrument of net investment in European subsidiaries2) 2022 figures have been adjusted for comparison purposes.FOREIGN 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 52 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. 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 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 2023 there were no changes in CCIRS designated as hedging instruments.Outstanding cross currency interest rate swaps2023Notional amount EUR Amount forward (sold) / bought (in millions) 2023millions Exchange rate Due dateEUR/NOK (59.4) 10.095 2024EUR/NOK (48.6) 10.293 2025EUR/NOK (48.7) 10.267 20272022Notional amount EUR Amount forward (sold) / bought (in millions) 2022millions Exchange rate Due dateEUR/NOK (59.4) 10.095 2024EUR/NOK (48.6) 10.293 2025EUR/NOK (48.7) 10.267 2027TOMRA received NOK 85.7 million (2022: NOK 28.9 million) in interest from cross currency interest rate swaps, and paid an interest in EUR equaling NOK 79.4million (2022: NOK 9.4 million).The table below shows the movements in the Group\u2019s hedging reserves:Movement in the groups hedging reserves2023Fair value Hedging (Amounts in NOK million)derivative Deferred taxreserveOpening balance 2023(66.9) 14.7 (52.2)Change in fair value effective portion(47.0) 10.4 (36.6)Closing balance 2023(113.9) 25.1 (88.8)2022Fair value Hedging (Amounts in NOK million)derivative Deferred taxreserveOpening balance 20229.6 (2.1) 7.5Change in fair value effective portion(76.5) 16.8 (59.7)Closing balance 2022(66.9) 14.7 (52.2)INTEREST RATE RISKTOMRA 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 2023 and 2022, the Group\u2019s borrowings at variable rate were mainly denominated in NOK and some in EUR.The reference rate for the bond loans is three months NIBOR. The reference rate for the revolving credit facility depends on which currencies and durations are utilized (optional currencies are NOK, EUR, USD and GBP) and a margin. The margin is dependent on TOMRA\u2019s NIBD/EBITDA ratio and the 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 2023 a NOK equivalent of 1 218 million was drawn of which 55 million in EUR and 600 million in NOK. The reference rate for Eksportfinansiering facility is payable at CIRR (Commercial Interest Reference Rate) and a margin. The margin is dependent on TOMRA\u2019s NIBD/EBITDA ratio and the 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 2023 an amount of NOK 344 million was drawn.A change in the interest rate of 100 basis points, calculated on the loan amount as per 31 December 2023, increases annual financial costs by NOK 28.2 million or decreases annual financial costs by NOK 28.2 million. CREDIT RISKTOMRA Group has limited exposure to credit risk relating to accounts receivable balances. Bad debt written off for 2023 amounts to NOK 10.2 million (NOK 3.6 million in 2022). 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.LIQUIDITY RISKLiquidity 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 573 million per 31 December 2023.The debt profile as per 31 December 2023 is presented below (nominal values).Debt profile2023Carrying (Amounts in NOK million)amount 2024 2025 2026 2027 2028+Unsecured bank facilities1,242.3 1,237.2 5.1Senior unsecured bonds 1,600.0 600.0 500.0 500.0Other long term loans344.4 9.4 57.4 57.4 57.4 162.811,568.0 341.7 312.3 278.2 200.1 517.0Lease liabilitiesOther current liabilities436.7 436.7Payables825.8 825.8Total6,017.2 3,450.8 869.7 335.6 757.5 684.9Interest payments bonds and loans163.1 60.1 36.4 29.3 7.8Total including interest payments6,017.2 3,613.9 929.8 372.0 786.8 692.7Forward exchange contracts14.5 14.5- Inflow(1.8)- Outflow2.1Cross Currency Interest Rate Swaps157.0 68.1 46.1 47.4- Inflow(90.1) (45.2) (24.4) (20.0)- Outflow76.8 34.5 18.6 15.7Total including derivative financial instruments 6,188.7 3,683.6 965.2 366.2 829.9 692.72022Carrying (Amounts in NOK million)amount 2023 2024 2025 2026 2027+Unsecured bank facilities591.5 567.0 18.0 6.5Senior unsecured bonds 1,600.0 600.0 500.0 500.011,297.0 311.8 258.6 215.7 182.5 513.0Lease liabilitiesOther current liabilities77.3 77.3Payables656.8 656.8Total4,222.6 1,612.9 876.6 715.7 182.5 1,019.5Interest payments bonds and loans89.7 79.0 50.0 25.9 23.0Total including interest payments4,222.6 1,702.6 955.6 765.7 208.4 1,042.5Forward exchange contracts1.8 1.8- Inflow(3.0)- Outflow0.4Cross Currency Interest Rate Swaps66.9 24.9 10.8 12.0- Inflow(72.1) (79.0) (50.0) (25.9) (23.0)- Outflow51.0 54.8 40.4 23.4 21.6Total including derivative financial instruments 4,291.3 1,680.7 956.3 766.8 205.9 1,053.11) Carrying amount at discounted value, and future amount at undiscounted values for lease liability.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__91": {
"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": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__92": {
"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 the derivative financial instruments are based on level 2 inputs according to the fair value hierarchy in IFRS 13.Financial assets2023 2022Carrying Carrying (Amounts in NOK million)amount Fair valueamount Fair valueMeasured at amortized cost:Long term receivables466.7 466.7 370.8 370.8 Receivables3,077.4 3,077.4 2,757.4 2,757.4 Cash and cash equivalents1,168.0 1,168.0 749.6 749.6 Measured at Fair Value through Profit or Loss:Forward exchange contracts33.2 33.2 1.9 1.9 Total4,745.3 4,745.3 3,879.7 3,879.7 Financial liabilities22023 2022Carrying Carrying (Amounts in NOK million)amount Fair valueamount Fair valueMeassured at amortized costPayables825.8 825.8 656.8 656.8Other current liabilities436.7 436.7 77.3 77.3Lease liabilities1,568.0 1,568.0 1,297.0 1,297.0Other non-current liabilities91.2 91.2 331.6 331.6Senior unsecured bonds1,600.0 1,600.0 1,600.0 1,600.0Other long term loans344.4 344.4Unsecured bank facilities1,242.3 1,242.3 591.5 591.5Measured at Fair Value through Profit or Loss:Forward exchange contracts14.5 14.5 1.8 1.8Measured at Fair Value through OCI:1157.0 161.6 66.9 47.7Cross Currency Interest Rate SwapsTotal6,279.9 6,284.5 4,604.9 4,585.71) The swaps are designated as hedge instrument of net investment in European subsidiaries2) 2022 figures have been adjusted for comparison purposes.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__93": {
"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 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 2023 there were no changes in CCIRS designated as hedging instruments.Outstanding cross currency interest rate swaps2023Notional amount EUR Amount forward (sold) / bought (in millions) 2023millions Exchange rate Due dateEUR/NOK (59.4) 10.095 2024EUR/NOK (48.6) 10.293 2025EUR/NOK (48.7) 10.267 20272022Notional amount EUR Amount forward (sold) / bought (in millions) 2022millions Exchange rate Due dateEUR/NOK (59.4) 10.095 2024EUR/NOK (48.6) 10.293 2025EUR/NOK (48.7) 10.267 2027TOMRA received NOK 85.7 million (2022: NOK 28.9 million) in interest from cross currency interest rate swaps, and paid an interest in EUR equaling NOK 79.4million (2022: NOK 9.4 million).The table below shows the movements in the Group\u2019s hedging reserves:Movement in the groups hedging reserves2023Fair value Hedging (Amounts in NOK million)derivative Deferred taxreserveOpening balance 2023(66.9) 14.7 (52.2)Change in fair value effective portion(47.0) 10.4 (36.6)Closing balance 2023(113.9) 25.1 (88.8)2022Fair value Hedging (Amounts in NOK million)derivative Deferred taxreserveOpening balance 20229.6 (2.1) 7.5Change in fair value effective portion(76.5) 16.8 (59.7)Closing balance 2022(66.9) 14.7 (52.2)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__94": {
"value": "INTEREST RATE RISKTOMRA 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 2023 and 2022, the Group\u2019s borrowings at variable rate were mainly denominated in NOK and some in EUR.The reference rate for the bond loans is three months NIBOR. The reference rate for the revolving credit facility depends on which currencies and durations are utilized (optional currencies are NOK, EUR, USD and GBP) and a margin. The margin is dependent on TOMRA\u2019s NIBD/EBITDA ratio and the 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 2023 a NOK equivalent of 1 218 million was drawn of which 55 million in EUR and 600 million in NOK. The reference rate for Eksportfinansiering facility is payable at CIRR (Commercial Interest Reference Rate) and a margin. The margin is dependent on TOMRA\u2019s NIBD/EBITDA ratio and the 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 2023 an amount of NOK 344 million was drawn.A change in the interest rate of 100 basis points, calculated on the loan amount as per 31 December 2023, increases annual financial costs by NOK 28.2 million or decreases annual financial costs by NOK 28.2 million.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__95": {
"value": "CREDIT RISKTOMRA Group has limited exposure to credit risk relating to accounts receivable balances. Bad debt written off for 2023 amounts to NOK 10.2 million (NOK 3.6 million in 2022). 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": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__96": {
"value": "LIQUIDITY RISKLiquidity 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 573 million per 31 December 2023.The debt profile as per 31 December 2023 is presented below (nominal values).Debt profile2023Carrying (Amounts in NOK million)amount 2024 2025 2026 2027 2028+Unsecured bank facilities1,242.3 1,237.2 5.1Senior unsecured bonds 1,600.0 600.0 500.0 500.0Other long term loans344.4 9.4 57.4 57.4 57.4 162.811,568.0 341.7 312.3 278.2 200.1 517.0Lease liabilitiesOther current liabilities436.7 436.7Payables825.8 825.8Total6,017.2 3,450.8 869.7 335.6 757.5 684.9Interest payments bonds and loans163.1 60.1 36.4 29.3 7.8Total including interest payments6,017.2 3,613.9 929.8 372.0 786.8 692.7Forward exchange contracts14.5 14.5- Inflow(1.8)- Outflow2.1Cross Currency Interest Rate Swaps157.0 68.1 46.1 47.4- Inflow(90.1) (45.2) (24.4) (20.0)- Outflow76.8 34.5 18.6 15.7Total including derivative financial instruments 6,188.7 3,683.6 965.2 366.2 829.9 692.72022Carrying (Amounts in NOK million)amount 2023 2024 2025 2026 2027+Unsecured bank facilities591.5 567.0 18.0 6.5Senior unsecured bonds 1,600.0 600.0 500.0 500.011,297.0 311.8 258.6 215.7 182.5 513.0Lease liabilitiesOther current liabilities77.3 77.3Payables656.8 656.8Total4,222.6 1,612.9 876.6 715.7 182.5 1,019.5Interest payments bonds and loans89.7 79.0 50.0 25.9 23.0Total including interest payments4,222.6 1,702.6 955.6 765.7 208.4 1,042.5Forward exchange contracts1.8 1.8- Inflow(3.0)- Outflow0.4Cross Currency Interest Rate Swaps66.9 24.9 10.8 12.0- Inflow(72.1) (79.0) (50.0) (25.9) (23.0)- Outflow51.0 54.8 40.4 23.4 21.6Total including derivative financial instruments 4,291.3 1,680.7 956.3 766.8 205.9 1,053.11) Carrying amount at discounted value, and future amount at undiscounted values for lease liability.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__97": {
"value": "Note 20 Other long term liabilitiesOther long term liabilities1(Amounts in NOK million) 2023 2022Put/call options5.6 267.9 238.7 31.6 Lease restoration accrualsOther46.9 32.1 Total other long-term liabilities91.2 331.6 1) 2022 figures have been adjusted for comparison purposes including a reclassification from other long-term liabilities to interest bearing liabilities for an amount of 18.0 MNOK.2) For further information about lease restoration accruals, see note 9.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__98-1": {
"value": "CONTINGENT LIABILITIESGuaranteesTOMRA Group has guarantee liabilities of NOK 257.8 million (2022: NOK 261.4 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 fulfillment 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": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__99-1": {
"value": "Note 21 ProvisionsProvisions(Amounts in NOK million) Warranty Restructuring Other TotalBalance at 1 January 2023169.3 14.2 183.5 Provisions made during the year 191.0 22.1 9.1 222.2 Provisions used during the year (37.0) (0.5) (37.5)Provisions reversed during the year(93.5) (2.4) (95.9)Currency translation differences7.7 (0.5) 0.9 8.1 Balance at 31 December 2023237.5 21.6 21.3 280.4 Other provisions comprise mainly of WEEE (Waste of Electrical and Electronic Equipment) provisions.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:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__102": {
"value": "ACCOUNTING PRINCIPLEWarrantyRVMs 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": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__103-1": {
"value": "Note 22 Other current liabilitiesOther current liabilities(Amounts in NOK million) 2023 2022Salary, bonus, tax deductions, social security taxes760.4 604.6 Goods received, not invoiced175.7 107.7 Accrued commisions132.8 109.4 VAT & sales tax184.8 86.5 Accrued expenses583.6 351.8 Other non-interest bearing debt436.7 77.3 Total other current liabilities 2,274.0 1,337.3",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__105": {
"value": "ACCOUNTING PRINCIPLELiabilities with due date within one year from the balance date are classified as current liabilities.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s7_notes__6__106": {
"value": "Note 23 Composition of the groupThe Group\u2019s consolidated amounts comprise the following units:TOMRA SYSTEMS ASAEuropeTomra 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)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 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)Tomra Food (Valencia) SL (ES)TOMRA Horizon AS (NO)Tomra Collection Greece Single Member Societe Anonyme (GR)TOMRA Collection Italy Srl (IT)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. (US)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)TOMRA Collection Hong Kong Limited (100%) (HK)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)TOMRA Plastretur Recovery Facility AS (65%) (NO)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 Cleanaway (VIC) Pty Ltd (50%) (AU)PolyPerception BV (25%) (BE)TOMRA Horizon AS (NO), Tomra Collection Greece Single Member Societe Anonyme (GR), TOMRA Collection Italy Srl (IT), TOMRA Collection Hong Kong Limited (HK), TOMRA Plastretur Recovery Facility AS (65%) (NO), and Tomra Cleanaway (VIC) Pty Ltd (50%) (AU) were founded in 2023. Compac Sorting Eq. Latin America (CL), Best Vastgoed (NL) and Tomra Systems SAS (FR) were liquidated during 2023.Shares in PolyPerception BV (25%) (BE) were acquired in 2023.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
"language": "en",
"entity": "scheme:549300J726JCFJU3VT89",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
}
}
}