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    "unit": "iso4217:NOK"
   }
  },
  "f21440": {
   "value": "0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:NOK"
   }
  },
  "f21444": {
   "value": "0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
    "unit": "iso4217:NOK"
   }
  },
  "f21448": {
   "value": "0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:NOK"
   }
  },
  "f21452": {
   "value": "7805",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:NOK"
   }
  },
  "f21469": {
   "value": "1748",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:NOK"
   }
  },
  "f21475": {
   "value": "292790",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:NOK"
   }
  },
  "f21481": {
   "value": "3201",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:NOK"
   }
  },
  "f21487": {
   "value": "0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
    "unit": "iso4217:NOK"
   }
  },
  "f21491": {
   "value": "0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:NOK"
   }
  },
  "f21495": {
   "value": "297739",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:NOK"
   }
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  "f21512": {
   "value": "17288",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:NOK"
   }
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  "f21518": {
   "value": "1627073",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:NOK"
   }
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  "f21524": {
   "value": "8320",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:NOK"
   }
  },
  "f21530": {
   "value": "0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
    "unit": "iso4217:NOK"
   }
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  "f21534": {
   "value": "-88774",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:NOK"
   }
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  "f21537": {
   "value": "1563906",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:NOK"
   }
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  "pp-value-2-1": {
   "value": "Notes to the Consolidated Financial Statements N<span class=\"fs19\">OTE </span>1<span class=\"fs19\"> </span>-<span class=\"fs19\"> </span>S<span class=\"fs19\">UMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span><span class=\"ff4\">\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026</span>.<span class=\"ff4\">\u2026\u2026</span><span class=\"fs19\"> <span class=\"_ _0\"></span></span>65 N<span class=\"fs19\">OTE <span class=\"_ _1\"></span><span class=\"fsd\">2<span class=\"fs19\"> <span class=\"_ _1\"></span><span class=\"fsd\">-<span class=\"fs19\"> </span>C<span class=\"fs19\">RITICAL <span class=\"_ _1\"></span>ESTIMATES <span class=\"_ _1\"></span>AND JUDGMENTS <span class=\"_ _1\"></span><span class=\"ff4 fsd\">\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<span class=\"ff1 fs19\"> <span class=\"fsd\">74 </span></span></span></span></span></span></span></span>N<span class=\"fs19\">OTE </span>3<span class=\"fs19\"> <span class=\"_ _1\"></span><span class=\"fsd\">-<span class=\"fs19\"> <span class=\"_ _1\"></span><span class=\"fsd\">F<span class=\"fs19\">INANCIAL RISK AND <span class=\"_ _1\"></span>CAPITAL MANAGEMENT <span class=\"ff4 fsd\">\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<span class=\"ff1\">.</span>\u2026\u2026\u2026\u2026</span>  <span class=\"_ _1\"></span><span class=\"fsd\">76 </span></span></span></span></span></span>N<span class=\"fs19\">OTE </span>4<span class=\"fs19\"> <span class=\"_ _1\"></span><span class=\"fsd\">-<span class=\"fs19\"> <span class=\"_ _1\"></span><span class=\"fsd\">P<span class=\"fs19\">ROPERTY</span>,<span class=\"fs19\"> PLANT <span class=\"_ _1\"></span>AND <span class=\"_ _1\"></span>EQUIPMENT AND <span class=\"_ _1\"></span>INTANGIBLE ASSETS <span class=\"_ _1\"></span><span class=\"fsd\">.<span class=\"ff4\">\u2026\u2026\u2026<span class=\"_ _0\"></span>\u2026\u2026\u2026\u2026\u2026</span>.<span class=\"ff4\">\u2026.</span>.<span class=\"fs19\"> </span>79<span class=\"_ _1\"></span> </span></span></span></span></span></span>N<span class=\"fs19\">OTE <span class=\"_ _1\"></span><span class=\"fsd\">5<span class=\"fs19\"> <span class=\"_ _1\"></span><span class=\"ff4 fsd\">\u2013<span class=\"ff1 fs19\"> <span class=\"_ _1\"></span><span class=\"fsd\">S<span class=\"fs19\">EGMENT </span><span class=\"ff4\">\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026</span>.<span class=\"ff4\">\u2026\u2026</span>.<span class=\"fs19\"> <span class=\"_ _1\"></span><span class=\"fsd\">81 </span></span></span></span></span></span></span></span>N<span class=\"fs19\">OTE <span class=\"_ _1\"></span><span class=\"fsd\">6<span class=\"fs19\"> <span class=\"_ _1\"></span><span class=\"ff4 fsd\">\u2013<span class=\"ff1 fs19\"> <span class=\"_ _1\"></span><span class=\"fsd\">B<span class=\"fs19\">IOLOGICAL ASSETS <span class=\"_ _1\"></span>AND <span class=\"_ _1\"></span>INVENTORY<span class=\"_ _0\"></span> <span class=\"_ _1\"></span><span class=\"ff4 fsd\">\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<span class=\"ff1\">.<span class=\"_ _0\"></span></span>\u2026\u2026\u2026<span class=\"ff1\">82 </span></span></span></span></span></span></span></span></span>N<span class=\"fs19\">OTE </span>7<span class=\"fs19\"> </span><span class=\"ff4\">\u2013</span><span class=\"fs19\"> </span>O<span class=\"fs19\">PERATING INCOME </span><span class=\"ff4\">\u2026\u2026\u2026\u2026\u2026\u2026\u2026</span>.<span class=\"ff4\">\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026</span><span class=\"fs19\"> </span>84 N<span class=\"fs19\">OTE </span>8<span class=\"fs19\"> <span class=\"_ _1\"></span><span class=\"ff4 fsd\">\u2013<span class=\"ff1 fs19\"> <span class=\"_ _1\"></span><span class=\"fsd\">C<span class=\"fs19\">OST </span>O<span class=\"fs19 ls56\">F <span class=\"_ _1\"></span><span class=\"fsd ls0\">G<span class=\"fs19\">OODS </span>S<span class=\"fs19\">OLD </span><span class=\"ff4\">\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026</span><span class=\"fs19\"> <span class=\"_ _1\"></span><span class=\"fsd\">85 </span></span></span></span></span></span></span></span>NOTE <span class=\"_ _1\"></span><span class=\"fsd\">9<span class=\"fs19\"> </span>-<span class=\"_ _1\"></span><span class=\"fs19\"> <span class=\"fsd\">P</span>ERSONNEL <span class=\"_ _1\"></span>EXPENSES<span class=\"fsd\">,</span> RE<span class=\"_ _1\"></span>MUNER<span class=\"_ _0\"></span>ATION <span class=\"_ _1\"></span>TO <span class=\"_ _1\"></span>THE B<span class=\"_ _1\"></span>O<span class=\"_ _0\"></span>ARD <span class=\"_ _1\"></span>AND A<span class=\"_ _1\"></span>UDITOR<span class=\"_ _0\"></span><span class=\"fsd\">'</span>S <span class=\"_ _1\"></span>FEE<span class=\"ls57\">  </span><span class=\"ff4 fsd\">\u2026\u2026\u2026\u2026..</span> <span class=\"fsd\">85 </span></span></span>NOTE <span class=\"fsd ls58\">10<span class=\"_ _1\"></span><span class=\"fs19 ls0\"> <span class=\"fsd\">-</span> <span class=\"_ _1\"></span><span class=\"fsd\">O<span class=\"fs19\">THER OPERATING <span class=\"_ _1\"></span>EXPENSES <span class=\"ff4 fsd\">\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<span class=\"_ _0\"></span>\u2026.\u2026\u2026..</span> <span class=\"fsd\">87<span class=\"_ _1\"></span> </span></span></span></span></span>NOTE <span class=\"fsd ls59\">11</span> <span class=\"fsd\">-</span> <span class=\"fsd\">F</span>INANCE INCO<span class=\"_ _0\"></span>ME <span class=\"fsd\">&amp;</span> FINANCE COST <span class=\"fsd\">.<span class=\"ff4\">\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026</span></span> <span class=\"fsd\">87<span class=\"_ _0\"></span> </span>NOTE <span class=\"_ _1\"></span><span class=\"fsd ls59\">12<span class=\"fs19 ls0\"> <span class=\"_ _1\"></span><span class=\"fsd\">-<span class=\"fs19\"> <span class=\"_ _1\"></span><span class=\"fsd\">I<span class=\"fs19\">NVESTMENT IN <span class=\"_ _1\"></span>ASSOCIATED <span class=\"_ _1\"></span>COMPANIE<span class=\"_ _0\"></span>S <span class=\"_ _1\"></span><span class=\"fsd\">.<span class=\"ff4\">\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..</span><span class=\"fs19\"> </span>8<span class=\"_ _1\"></span>8 </span></span></span></span></span></span></span>NOTE <span class=\"fsd ls59\">13</span> <span class=\"ff4 fsd\">\u2013</span> <span class=\"fsd\">T</span>AX <span class=\"ff4 fsd\">\u2026\u2026...\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<span class=\"_ _0\"></span><span class=\"ff1 ls5a\">..</span></span> <span class=\"fsd\">88 </span>N<span class=\"fs19\">OTE </span><span class=\"ls59\">14</span><span class=\"fs19\"> </span>-<span class=\"fs19\"> </span>E<span class=\"fs19\">ARNINGS PER <span class=\"_ _0\"></span>SHARE </span><span class=\"ff4\">\u2026\u2026\u2026\u2026\u2026..\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026</span><span class=\"fs19\"> </span>89 NOTE <span class=\"fsd ls59\">15</span> <span class=\"fsd\">-</span> <span class=\"fsd\">G</span>OVERNMENT GRANTS <span class=\"ff4 fsd\">\u2026\u2026\u2026\u2026\u2026\u2026<span class=\"_ _0\"></span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026</span> <span class=\"fsd ls59\">90<span class=\"ls0\"> </span></span>NOTE <span class=\"fsd ls59\">16</span> <span class=\"_ _1\"></span><span class=\"fsd\">-<span class=\"fs19\"> <span class=\"_ _1\"></span><span class=\"fsd\">L<span class=\"fs19\">EASES </span><span class=\"ff4\">\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..</span><span class=\"fs19\"> </span>9<span class=\"_ _1\"></span>1 </span></span></span>NOTE <span class=\"fsd ls59\">17</span> <span class=\"_ _1\"></span><span class=\"fsd\">-<span class=\"fs19\"> </span>O<span class=\"fs19\">THER <span class=\"_ _1\"></span>CURRENT<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>RECEIVABLES <span class=\"ff4 fsd\">\u2026\u2026\u2026.\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.</span>  <span class=\"_ _1\"></span><span class=\"fsd\">92 </span></span></span>NOTE <span class=\"fsd ls59\">18</span> <span class=\"ff4 fsd\">\u2013</span> <span class=\"fsd\">D</span>ERIVATIVE FINANCIAL INSTRUME<span class=\"_ _0\"></span>NTS<span class=\"ff4 fsd\">\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026</span>  <span class=\"fsd\">93 </span>NOTE <span class=\"fsd ls59\">19</span> <span class=\"ff4 fsd\">\u2013</span> <span class=\"fsd\">C</span>ASH AND RESTRICTED CASH<span class=\"ff4 fsd\">\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026</span> <span class=\"fsd\">94 </span>NOTE <span class=\"fsd ls59\">20</span> <span class=\"ff4 fsd\">\u2013</span> <span class=\"fsd\">S</span>HARE CAPITAL<span class=\"_ _0\"></span> <span class=\"fsd\">&amp;</span> CAPITAL HISTORY<span class=\"ff4 fsd\">\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<span class=\"_ _0\"></span></span>  <span class=\"fsd\">94 </span>N<span class=\"fs19\">OTE </span><span class=\"ls59\">21</span><span class=\"fs19\"> <span class=\"_ _1\"></span><span class=\"ff4 fsd\">\u2013<span class=\"ff1 fs19\"> <span class=\"fsd\">S</span>HA<span class=\"_ _1\"></span>RE BASED <span class=\"_ _1\"></span>PAYMENTS<span class=\"ff4 fsd\">\u2026\u2026</span> <span class=\"ff4 fsd\">\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..</span> <span class=\"fsd\">9<span class=\"_ _1\"></span>6 </span></span></span></span>NOTE <span class=\"fsd ls58\">22</span> <span class=\"_ _1\"></span><span class=\"ff4 fsd\">\u2013<span class=\"ff1 fs19\"> <span class=\"fsd\">I</span>NTEREST BEARING DEBT <span class=\"fsd ls5a\">..</span></span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026...<span class=\"ff1 fs19\">  <span class=\"fsd\">97 </span></span></span>NOTE <span class=\"fsd ls59\">23</span> <span class=\"ff4 fsd\">\u2013</span> <span class=\"_ _1\"></span><span class=\"fsd\">T<span class=\"fs19\">RADE AND <span class=\"_ _1\"></span>OTHER CURRENT LIABILITIES<span class=\"ff4 fsd\">\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<span class=\"_ _0\"></span></span> <span class=\"fsd\">99<span class=\"_ _1\"></span> </span></span></span>NOTE <span class=\"fsd ls59\">24</span> <span class=\"ff4 fsd\">\u2013</span> <span class=\"_ _1\"></span><span class=\"fsd\">R<span class=\"fs19\">ELATED PARTY BALANCES AND TRANSACTIONS</span><span class=\"ff4\">\u2026..\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026</span><span class=\"fs19\"> </span><span class=\"ls59\">100</span> </span>NOTE <span class=\"fsd ls59\">25</span> <span class=\"_ _1\"></span><span class=\"fsd\">-<span class=\"fs19\"> <span class=\"_ _1\"></span><span class=\"fsd\">E<span class=\"fs19\">VENTS AF<span class=\"_ _1\"></span>T<span class=\"_ _0\"></span>ER <span class=\"_ _1\"></span>THE REPORTING <span class=\"_ _1\"></span>DATE <span class=\"ff4 fsd\">\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.</span> <span class=\"fsd ls59\">101<span class=\"ls0\"> </span></span></span></span></span></span>Consolidation<span class=\"_ _0\"></span> These <span class=\"_ _17\"> </span>c<span class=\"_ _0\"></span>onsolidated <span class=\"_\"> </span>statements <span class=\"_\"> </span>for <span class=\"_ _c\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>peri<span class=\"_ _0\"></span>od <span class=\"_\"> </span>ended <span class=\"_\"> </span>31 <span class=\"_ _17\"> </span>Decemb<span class=\"_ _0\"></span>er <span class=\"_\"> </span>2022 <span class=\"_ _17\"> </span>incl<span class=\"_ _0\"></span>ude <span class=\"_ _17\"> </span>Salmon Evolution <span class=\"_ _c\"> </span>ASA <span class=\"_ _c\"> </span>tog<span class=\"_ _0\"></span>ether <span class=\"_ _c\"> </span>with <span class=\"_ _17\"> </span>its <span class=\"_ _c\"> </span>subsidiari<span class=\"_ _0\"></span>es <span class=\"_ _c\"> </span>Salmon <span class=\"_ _c\"> </span>E<span class=\"_ _0\"></span>volution <span class=\"_ _c\"> </span>Norway <span class=\"_ _17\"> </span>AS, <span class=\"_ _c\"> </span>Salmon <span class=\"_ _c\"> </span>E<span class=\"_ _0\"></span>volution International AS, <span class=\"_ _1\"></span>Salmon Evolution <span class=\"_ _1\"></span>Sales AS <span class=\"_ _18\"></span>and<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Salmon Evolution <span class=\"_ _1\"></span>Dale AS. <span class=\"_ _1\"></span>Please note <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>the<span class=\"_ _0\"></span> comparable <span class=\"_ _0\"></span>previous <span class=\"_ _0\"></span>financ<span class=\"_ _0\"></span>ial <span class=\"_ _0\"></span>statement <span class=\"_ _0\"></span>periods<span class=\"_ _0\"></span> only<span class=\"_ _0\"></span> inc<span class=\"_ _0\"></span>lude Salmon <span class=\"_ _0\"></span>Evo<span class=\"_ _0\"></span>lution Dal<span class=\"_ _0\"></span>e A<span class=\"_ _0\"></span>S from August 2021 and do n<span class=\"_ _0\"></span>ot include Salmon E<span class=\"_ _0\"></span>volution Sales AS. <span class=\"_ _3\"></span> In 2022 the <span class=\"_ _1\"></span>Group established<span class=\"_ _0\"></span> two <span class=\"_ _1\"></span>new companies <span class=\"_ _0\"></span><span class=\"ff4\">\u2013</span> Salmon Evolution North America Holdings LLC <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nd <span class=\"_ _3\"></span>Salmon <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>volution <span class=\"_ _3\"></span>North <span class=\"_ _3\"></span>America <span class=\"_ _3\"></span>LLC. <span class=\"_ _0\"></span>Bo<span class=\"_ _0\"></span>th <span class=\"_ _3\"></span>compan<span class=\"_ _0\"></span>ies <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>wholly <span class=\"_ _3\"></span>owned <span class=\"_ _0\"></span>by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Sal<span class=\"_ _0\"></span>mon Evolution, but the legal e<span class=\"_ _0\"></span>ntities had no acti<span class=\"_ _0\"></span>vity during 2022. <span class=\"_ _3\"></span> Consolidation principles<span class=\"_ _0\"></span> Subsidiaries are al<span class=\"_ _0\"></span>l entities over whic<span class=\"_ _0\"></span>h the Group h<span class=\"_ _0\"></span>as control. The Gr<span class=\"_ _0\"></span>oup controls an inves<span class=\"_ _0\"></span>tee if<span class=\"_ _0\"></span> all <span class=\"_ _0\"></span>three <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>following <span class=\"_ _0\"></span>elements <span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>present: <span class=\"_ _0\"></span>power <span class=\"_ _3\"></span>over the <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nvestee, <span class=\"_ _0\"></span>exposure <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>varia<span class=\"_ _0\"></span>ble returns <span class=\"_ _1\"></span>from the <span class=\"_ _18\"></span>i<span class=\"_ _0\"></span>nvestee, and <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>ability of <span class=\"_ _18\"></span>the investor <span class=\"_ _1\"></span>to use <span class=\"_ _18\"></span>its<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>power to <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span>ffect <span class=\"_ _1\"></span>those variable returns. <span class=\"_ _18\"></span>C<span class=\"_ _0\"></span>onsolidation <span class=\"_ _18\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>subsidiary <span class=\"_ _1\"></span>begins <span class=\"_ _18\"></span>when<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>the <span class=\"_ _18\"></span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _18\"></span>obtains <span class=\"_ _1\"></span>control<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>over <span class=\"_ _1\"></span>the <span class=\"_ _18\"></span>subsidi<span class=\"_ _0\"></span>ary and <span class=\"_ _0\"></span>ceases <span class=\"_ _0\"></span>when<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>loses <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>ol <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>subsidiary<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>accompanyi<span class=\"_ _0\"></span>ng <span class=\"_ _0\"></span>consolidated financial<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>statements <span class=\"_ _f\"> </span>include <span class=\"_ _15\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>acc<span class=\"_ _0\"></span>ounts <span class=\"_ _15\"> </span>of <span class=\"_ _f\"> </span>the <span class=\"_ _f\"> </span>subsidiaries <span class=\"_ _f\"> </span>mention<span class=\"_ _0\"></span>ed <span class=\"_ _15\"> </span>a<span class=\"_ _0\"></span>bove. <span class=\"_ _15\"> </span>When<span class=\"_ _0\"></span> necessary, adjustments are <span class=\"_ _1\"></span>made to the <span class=\"_ _1\"></span>local financial statements of <span class=\"_ _1\"></span>the Group <span class=\"_ _1\"></span>subsi<span class=\"_ _3\"></span>diaries <span class=\"_ _1\"></span>to conform <span class=\"_ _10\"> </span>with <span class=\"_ _1b\"> </span>the <span class=\"_ _10\"> </span>c<span class=\"_ _0\"></span>onsolidated <span class=\"_ _1b\"> </span>Group\u2019s <span class=\"_ _10\"> </span>accounting <span class=\"_ _1b\"> </span>policies <span class=\"_ _10\"> </span>p<span class=\"_ _0\"></span>resented <span class=\"_ _1b\"> </span>u<span class=\"_ _1\"></span>nder <span class=\"_ _1b\"> </span>IFRS. <span class=\"_ _10\"> </span>All intercompany <span class=\"_ _12\"></span>balances, <span class=\"_ _4\"></span>tran<span class=\"_ _0\"></span>sactions, <span class=\"_ _4\"></span>and<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>unrealized <span class=\"_ _12\"></span>gains <span class=\"_ _4\"></span>from<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>intercompa<span class=\"_ _0\"></span>ny <span class=\"_ _4\"></span>transactions<span class=\"_ _0\"></span> are <span class=\"_ _0\"></span>eliminated <span class=\"_ _0\"></span>upon <span class=\"_ _0\"></span>consolida<span class=\"_ _0\"></span>tion. Unr<span class=\"_ _0\"></span>ealized <span class=\"_ _0\"></span>losses <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>intercomp<span class=\"_ _0\"></span>any <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ransactions <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>also eliminated <span class=\"_ _3\"></span>upon <span class=\"_ _3\"></span>consolidation <span class=\"_ _3\"></span>unless <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>transaction <span class=\"_ _3\"></span>provides <span class=\"_ _3\"></span>evidence <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>impairment <span class=\"_ _3\"></span>of the <span class=\"_ _3\"></span>transferred <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>sset. <span class=\"_ _3\"></span>The <span class=\"_ _3\"></span>asse<span class=\"_ _0\"></span>ts, <span class=\"_ _3\"></span>liabil<span class=\"_ _0\"></span>ities, <span class=\"_ _3\"></span>income, <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>expen<span class=\"_ _0\"></span>ses <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>subsidiary <span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>quired <span class=\"_ _3\"></span>or disposed <span class=\"_ _12\"></span>of <span class=\"_ _4\"></span>du<span class=\"_ _0\"></span>ring <span class=\"_ _4\"></span>the <span class=\"_ _12\"></span>y<span class=\"_ _0\"></span>ear <span class=\"_ _4\"></span>are <span class=\"_ _12\"></span>included<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>in <span class=\"_ _12\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>consolidated<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>finan<span class=\"_ _0\"></span>cial <span class=\"_ _4\"></span>statemen<span class=\"_ _0\"></span>ts <span class=\"_ _4\"></span>from<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>the<span class=\"_ _0\"></span> date in <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>the Group gai<span class=\"_ _0\"></span>ns control until <span class=\"_ _0\"></span>the da<span class=\"_ _0\"></span>te in <span class=\"_ _0\"></span>which the <span class=\"_ _0\"></span>Group ceases <span class=\"_ _0\"></span>to control <span class=\"_ _0\"></span>the subsidiary. Basis of preparation The <span class=\"_ _4\"></span>con<span class=\"_ _0\"></span>solidated <span class=\"_ _12\"></span>financial<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>statement<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>of <span class=\"_ _12\"></span>the <span class=\"_ _12\"> </span>Group <span class=\"_ _12\"></span>for <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>year <span class=\"_ _4\"></span>en<span class=\"_ _0\"></span>ded <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>December <span class=\"_ _12\"></span>2<span class=\"_ _3\"></span>022 comply <span class=\"_ _15\"> </span>with <span class=\"_ _f\"> </span>IFRS <span class=\"_ _15\"> </span>as <span class=\"_ _15\"> </span>endorsed <span class=\"_ _15\"> </span>by <span class=\"_ _15\"> </span>E<span class=\"_ _0\"></span>U. <span class=\"_ _15\"> </span>The <span class=\"_ _15\"> </span>consolidated <span class=\"_ _15\"> </span>fin<span class=\"_ _0\"></span>ancial <span class=\"_ _15\"> </span>statements <span class=\"_ _15\"> </span>ended <span class=\"_ _15\"> </span>31<span class=\"_ _0\"></span> December <span class=\"_ _15\"> </span>2022 <span class=\"_ _11\"> </span>c<span class=\"_ _0\"></span>omprise <span class=\"_ _15\"> </span>the <span class=\"_ _11\"> </span>income <span class=\"_ _15\"> </span>statemen<span class=\"_ _0\"></span>t, <span class=\"_ _11\"> </span>statement <span class=\"_ _15\"> </span>of <span class=\"_ _15\"> </span>comprehensive <span class=\"_ _15\"> </span>income, og Romsdal. SE is buildin<span class=\"_ _0\"></span>g a land<span class=\"_ _0\"></span>-based salmon farming fa<span class=\"_ _0\"></span>cility at Indre Har\u00f8y, with a p<span class=\"_ _0\"></span>lanned annual <span class=\"_ _1\"></span>production of <span class=\"_ _18\"></span>31,<span class=\"_ _0\"></span>500 <span class=\"_ _1\"></span>tons <span class=\"_ _1\"></span>HOG fully <span class=\"_ _1\"></span>developed <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>which phase <span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>has <span class=\"_ _1\"></span>a planned <span class=\"_ _1\"></span>annual production of 7,900 t<span class=\"_ _0\"></span>ons HOG.  The build-<span class=\"_ _0\"></span>out consists o<span class=\"_ _0\"></span>f three <span class=\"_ _0\"></span>phases, with <span class=\"_ _0\"></span>the first <span class=\"_ _0\"></span>phase consisting <span class=\"_ _0\"></span>of 12 la<span class=\"_ _0\"></span>rge grow o<span class=\"_ _0\"></span>ut tanks with <span class=\"_ _4\"></span>corresponding <span class=\"_ _4\"></span>infrastructure.<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>SE <span class=\"_ _12\"></span>will <span class=\"_ _4\"></span>operate <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>hybrid <span class=\"_ _4\"></span>flow<span class=\"_ _0\"></span>-thro<span class=\"_ _0\"></span>ugh <span class=\"_ _3\"></span>(<span class=\"_ _0\"></span>HFS) <span class=\"_ _4\"></span>system, <span class=\"_ _4\"></span>utilizing fresh <span class=\"_ _3\"></span>seawater <span class=\"_ _4\"></span>from <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>Norwegian<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>coast. <span class=\"_ _3\"></span>Cons<span class=\"_ _0\"></span>truction <span class=\"_ _3\"></span>start <span class=\"_ _4\"></span>of <span class=\"_ _3\"></span>phase <span class=\"_ _4\"></span>1 <span class=\"_ _3\"></span>w<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Q2 <span class=\"_ _4\"></span>202<span class=\"_ _0\"></span>0 <span class=\"_ _4\"></span>and was <span class=\"_ _3\"></span>completed <span class=\"_ _4\"></span>mid <span class=\"_ _4\"></span>April <span class=\"_ _4\"></span><span class=\"ls3d\">2023</span>. <span class=\"_ _3\"></span>The <span class=\"_ _3\"></span>fi<span class=\"_ _0\"></span>rst <span class=\"_ _3\"></span>smolt <span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>atch <span class=\"_ _4\"></span>was <span class=\"_ _3\"></span>released <span class=\"_ _4\"></span>at <span class=\"_ _3\"></span>Indre <span class=\"_ _4\"></span>Har\u00f8y <span class=\"_ _3\"></span>late <span class=\"_ _4\"></span>March 2022 as per origin<span class=\"_ _0\"></span>al timeline, and th<span class=\"_ _0\"></span>e Group comp<span class=\"_ _0\"></span>leted its first harvest in No<span class=\"_ _0\"></span>vember 2022. <span class=\"_ _3\"></span> Note 1 Summar<span class=\"_ _1\"></span>y of significant accounting<span class=\"_ _1\"></span> principles <span class=\"_\"> </span>and <span class=\"_ _17\"> </span>its <span class=\"_\"> </span>su<span class=\"_ _1\"></span>bsidia<span class=\"_ _0\"></span>ries, <span class=\"_ _17\"> </span>Salm<span class=\"_ _0\"></span>on <span class=\"_ _17\"> </span>Evolution<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>Norway <span class=\"_\"> </span>AS, <span class=\"_ _c\"> </span>Salmon<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>Evol<span class=\"_ _0\"></span>utionInternational <span class=\"_ _4\"></span>AS, <span class=\"_ _4\"></span>Salmon<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Evolution <span class=\"_ _4\"></span>Dale <span class=\"_ _4\"></span>AS <span class=\"_ _4\"></span>and <span class=\"_ _12\"></span>Salmon <span class=\"_ _4\"></span>E<span class=\"_ _0\"></span>volution <span class=\"_ _4\"></span>Sales <span class=\"_ _4\"></span>AS <span class=\"_ _4\"></span>(the <span class=\"_ _4\"></span>\u201c<span class=\"_ _0\"></span>Company\u201d,\"SE\" or \"<span class=\"_ _0\"></span>the Group\") is <span class=\"_ _0\"></span>a Norwegian <span class=\"_ _0\"></span>business headq<span class=\"_ _0\"></span>uartered in H<span class=\"_ _0\"></span>ustadvika <span class=\"_ _0\"></span>muni<span class=\"_ _0\"></span>cipality<span class=\"_ _0\"></span> in M\u00f8reGeneral information<span class=\"_ _0\"></span> statement <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>position, <span class=\"_ _4\"></span>statement <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>cash <span class=\"_ _4\"></span>flow, <span class=\"_ _4\"></span>statement <span class=\"_ _4\"></span>of <span class=\"_ _3\"></span>ch<span class=\"_ _0\"></span>anges <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>equity <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nd note disclosures.<span class=\"_ _0\"></span> Accounting policies<span class=\"_ _0\"></span>  Adoption of new an<span class=\"_ _0\"></span>d revised standards<span class=\"_ _0\"></span> The followin<span class=\"_ _0\"></span>g standards<span class=\"_ _0\"></span> and <span class=\"_ _0\"></span>amendments <span class=\"_ _0\"></span>was m<span class=\"_ _0\"></span>andatory ap<span class=\"_ _0\"></span>plication <span class=\"_ _0\"></span>for the <span class=\"_ _0\"></span>first time <span class=\"_ _0\"></span>for the<span class=\"_ _0\"></span> reporting period c<span class=\"_ _0\"></span>ommencing 01.01.2022<span class=\"_ _0\"></span> -<span class=\"lsd\">          </span> Annual <span class=\"_ _1\"></span>Improv<span class=\"_ _0\"></span>ements to <span class=\"_ _1\"></span>IFRS: 2018-<span class=\"_ _0\"></span>2020 Cycle amendments to <span class=\"_ _1\"></span>IFRS 1, <span class=\"_ _1\"></span>IFRS 9, IAS <span class=\"_ _1\"></span>41 and the Illustrative Exampl<span class=\"_ _0\"></span>es ac<span class=\"_ _0\"></span>companying IFRS 16<span class=\"_ _0\"></span> -<span class=\"lsd\">          </span> Conceptual <span class=\"_ _0\"></span>Framework for Finan<span class=\"_ _0\"></span>cial Reporting (<span class=\"_ _0\"></span>Amendments to IFRS 3)<span class=\"_ _3\"></span> -<span class=\"lsd\">          </span> <span class=\"_ _3\"></span>IAS <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>Pr<span class=\"_ _0\"></span>ovisions, <span class=\"_ _3\"></span>Contingent <span class=\"_ _3\"></span>Liabilities <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>Contingent <span class=\"_ _3\"></span>Assets <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>Amendment <span class=\"_ _4\"></span><span class=\"ff4\">\u2013<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>One<span class=\"_ _0\"></span>rous Contracts <span class=\"ff4\">\u2013</span> Cost of<span class=\"_ _0\"></span> Fulfilling a Contract)<span class=\"_ _0\"></span> -<span class=\"lsd\">          </span> IAS 16 Property, Pl<span class=\"_ _0\"></span>ant and E<span class=\"_ _0\"></span>quipment (Amendmen<span class=\"_ _0\"></span>t <span class=\"ff4\">\u2013</span> Proce<span class=\"_ _0\"></span>eds before Intended <span class=\"_ _0\"></span>Use) Except <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>amendment <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>IAS <span class=\"_ _4\"></span>16, <span class=\"_ _4\"></span>none <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>amendm<span class=\"_ _0\"></span>ents <span class=\"_ _4\"></span>listed <span class=\"_ _4\"></span>above <span class=\"_ _4\"></span>have <span class=\"_ _4\"></span>had <span class=\"_ _4\"></span>any impact <span class=\"_ _0\"></span>on the <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>statements. <span class=\"_ _0\"></span>As a <span class=\"_ _0\"></span>result <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the amendmen<span class=\"_ _0\"></span>t to <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>16 NOK <span class=\"_ _0\"></span>26.8 <span class=\"_ _0\"></span>million <span class=\"_ _0\"></span>is recognised as revenu<span class=\"_ _0\"></span>e from production <span class=\"_ _0\"></span>facilities under <span class=\"_ _0\"></span>constr<span class=\"_ _0\"></span>uction. Standards and amendm<span class=\"_ _0\"></span>ents issued b<span class=\"_ _0\"></span>ut not yet effective<span class=\"_ _0\"></span> The followin<span class=\"_ _0\"></span>g standards<span class=\"_ _0\"></span> and <span class=\"_ _0\"></span>amendments <span class=\"_ _0\"></span>was m<span class=\"_ _0\"></span>andatory ap<span class=\"_ _0\"></span>plication <span class=\"_ _0\"></span>for the <span class=\"_ _0\"></span>first time <span class=\"_ _0\"></span>for the<span class=\"_ _0\"></span> reporting period c<span class=\"_ _0\"></span>ommencing a<span class=\"_ _0\"></span>fter 01.01.2022:<span class=\"_ _0\"></span> -<span class=\"lsd\">          </span> IFRS 17 Insurance <span class=\"_ _0\"></span>Contracts<span class=\"_ _0\"></span> -<span class=\"lsd\">          </span> Disclosure <span class=\"_ _0\"></span>of Accounting Policies (Amen<span class=\"_ _0\"></span>dment to IAS 1 a<span class=\"_ _0\"></span>nd IFRS Practice Statement <span class=\"_ _0\"></span>2)<span class=\"_ _0\"></span> -<span class=\"lsd\">          </span> Definition of Acc<span class=\"_ _0\"></span>ounting Estimates (<span class=\"_ _0\"></span>Amendment to IAS 8)<span class=\"_ _0\"></span> -<span class=\"lsd\">          </span> <span class=\"_ _10\"> </span>De<span class=\"_ _0\"></span>ferred <span class=\"_ _1b\"> </span>T<span class=\"_ _1\"></span>ax <span class=\"_ _1b\"> </span>related <span class=\"_ _10\"> </span>to <span class=\"_ _1b\"> </span>Assets <span class=\"_ _10\"> </span>and <span class=\"_ _1b\"> </span>Liabilities <span class=\"_ _1b\"> </span>arising <span class=\"_ _10\"> </span>from <span class=\"_ _1b\"> </span>a <span class=\"_ _f\"> </span>Sin<span class=\"_ _0\"></span>gle <span class=\"_ _10\"> </span>Transacti<span class=\"_ _0\"></span>on (Amendments to I<span class=\"_ _0\"></span>AS 12) -<span class=\"lsd\">          </span> Lease Liabil<span class=\"_ _0\"></span>ity in a Sale and Leaseback<span class=\"_ _0\"></span> (Amendment t<span class=\"_ _0\"></span>o IFRS 16)<span class=\"_ _0\"></span> -<span class=\"lsd\">          </span> <span class=\"_ _0\"></span>IA<span class=\"_ _0\"></span>S <span class=\"_ _0\"></span>1 <span class=\"_ _3\"></span>Presentation <span class=\"_ _3\"></span>of <span class=\"_ _0\"></span>Financial <span class=\"_ _3\"></span>Statements <span class=\"_ _3\"></span>(Amendment <span class=\"_ _3\"></span><span class=\"ff4\">\u2013</span> <span class=\"_ _3\"></span>Classifica<span class=\"_ _0\"></span>tion <span class=\"_ _0\"></span>of <span class=\"_ _3\"></span>Liabilities <span class=\"_ _3\"></span>as Current or Non-C<span class=\"_ _0\"></span>urrent None <span class=\"_ _c\"> </span>of <span class=\"_ _16\"> </span>the <span class=\"_ _c\"> </span>amendm<span class=\"_ _0\"></span>ents <span class=\"_ _c\"> </span>listed <span class=\"_ _c\"> </span>above <span class=\"_ _c\"> </span>is <span class=\"_ _16\"> </span>exp<span class=\"_ _0\"></span>ected <span class=\"_ _c\"> </span>to <span class=\"_ _16\"> </span>h<span class=\"_ _0\"></span>ave <span class=\"_ _16\"> </span>an<span class=\"_ _0\"></span>y <span class=\"_ _16\"> </span>ma<span class=\"_ _0\"></span>terial <span class=\"_ _c\"> </span>any <span class=\"_ _c\"> </span>impact <span class=\"_ _c\"> </span>on financial<span class=\"_ _0\"></span> statements.     Basis of measur<span class=\"_ _0\"></span>ement The <span class=\"_ _3\"></span>fi<span class=\"_ _0\"></span>nancial <span class=\"_ _4\"></span>statements <span class=\"_ _4\"></span>have <span class=\"_ _4\"></span>been <span class=\"_ _4\"></span>prepared <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span>der <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>historical<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>cos<span class=\"_ _0\"></span>t <span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>asis, <span class=\"_ _4\"></span>except <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>the following item<span class=\"lsf\">s:<span class=\"_ _0\"></span></span> - Financia<span class=\"_ _0\"></span>l derivatives, measured<span class=\"_ _0\"></span> at fair value thro<span class=\"_ _0\"></span>ugh profit or loss.<span class=\"_ _0\"></span> Use of estimates<span class=\"_ _0\"></span> Critical ac<span class=\"_ _0\"></span>counting judgments and es<span class=\"_ _0\"></span>timates are disclosed in<span class=\"_ _0\"></span> note 2.<span class=\"_ _0\"></span> Transactions and bala<span class=\"_ _0\"></span>nces<span class=\"_ _0\"></span> Transactions <span class=\"_ _39\"> </span>in <span class=\"_ _39\"> </span>currencie<span class=\"_ _0\"></span>s <span class=\"_ _12\"> </span>other <span class=\"_ _39\"> </span>than <span class=\"_ _39\"> </span>the <span class=\"_ _39\"> </span>en<span class=\"_ _0\"></span>tity's <span class=\"_ _39\"> </span>functional <span class=\"_ _39\"> </span>currency <span class=\"_ _39\"> </span>(for<span class=\"_ _0\"></span>eign <span class=\"_ _39\"> </span>currency) <span class=\"_ _39\"> </span>are translated <span class=\"_ _f\"> </span>into <span class=\"_ _f\"> </span>the <span class=\"_ _f\"> </span>functi<span class=\"_ _0\"></span>onal <span class=\"_ _f\"> </span>currency <span class=\"_ _f\"> </span>using <span class=\"_ _f\"> </span>the <span class=\"_ _f\"> </span>exchange <span class=\"_ _f\"> </span>ra<span class=\"_ _3\"></span>tes <span class=\"_ _15\"> </span>at <span class=\"_ _f\"> </span>the <span class=\"_ _f\"> </span>dates <span class=\"_ _f\"> </span>of <span class=\"_ _f\"> </span>the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation <span class=\"_ _1\"></span>of monetary assets <span class=\"_ _1\"></span>and liabilities de<span class=\"_ _1\"></span>nominated in foreign <span class=\"_ _1\"></span>currencies at <span class=\"_ _1\"></span>year end exchange <span class=\"_ _3\"></span>rates <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>generall<span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>recognized <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>profit <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>loss. <span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>oreign <span class=\"_ _3\"></span>exchange <span class=\"_ _3\"></span>gains <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>losses that <span class=\"_ _0\"></span>rel<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>borr<span class=\"_ _0\"></span>owings <span class=\"_ _3\"></span>are <span class=\"_ _0\"></span>presented <span class=\"_ _3\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>statement <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ofit <span class=\"_ _0\"></span>or <span class=\"_ _3\"></span>loss, <span class=\"_ _0\"></span>wi<span class=\"_ _0\"></span>thin <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>ance <span class=\"_ _0\"></span>costs. All <span class=\"_ _0\"></span>other f<span class=\"_ _0\"></span>oreign exc<span class=\"_ _0\"></span>hange <span class=\"_ _0\"></span>gains <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>losses <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>presented <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the sta<span class=\"_ _0\"></span>tement <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>profit <span class=\"_ _0\"></span>or l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> a <span class=\"_ _1\"></span>net <span class=\"_ _1\"></span>basis<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>within other <span class=\"_ _1\"></span>financia<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>items. <span class=\"_ _1\"></span>Translation differences o<span class=\"_ _1\"></span>n assets <span class=\"_ _1\"></span>and liabilities carried <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span>t fair <span class=\"_ _16\"> </span>value <span class=\"_ _16\"> </span>are <span class=\"_ _16\"> </span>reported <span class=\"_ _16\"> </span>as <span class=\"_ _16\"> </span>part <span class=\"_ _16\"> </span>of <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>fair <span class=\"_ _16\"> </span>value <span class=\"_ _16\"> </span>gain <span class=\"_ _16\"> </span>or <span class=\"_ _16\"> </span>loss. <span class=\"_ _39\"> </span>Non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>monetary <span class=\"_ _16\"> </span>items <span class=\"_ _16\"> </span>that <span class=\"_ _16\"> </span>are measured in terms <span class=\"_ _0\"></span>of historical cost in a for<span class=\"_ _0\"></span>eign currenc<span class=\"_ _0\"></span>y are n<span class=\"_ _0\"></span>ot subsequently reva<span class=\"_ _0\"></span>luated.<span class=\"_ _0\"></span> Functional and presentati<span class=\"_ _0\"></span>on currency<span class=\"_ _0\"></span> Items <span class=\"_\"> </span>included <span class=\"_\"> </span>in <span class=\"_\"> </span>the <span class=\"_\"> </span>fina<span class=\"_ _0\"></span>ncial <span class=\"_\"> </span>statements <span class=\"_\"> </span>are <span class=\"_\"> </span>presented <span class=\"_\"> </span>in<span class=\"_ _0\"></span> <span class=\"_\"> </span>the <span class=\"_\"> </span>currency <span class=\"_\"> </span>of <span class=\"_\"> </span>the <span class=\"_\"> </span>primary economic <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>vironment <span class=\"_ _3\"></span>in <span class=\"_ _0\"></span>wh<span class=\"_ _0\"></span>ich <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>entity <span class=\"_ _0\"></span>opera<span class=\"_ _0\"></span>tes <span class=\"_ _0\"></span>(\u2018the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>functi<span class=\"_ _0\"></span>onal <span class=\"_ _0\"></span>curre<span class=\"_ _0\"></span>ncy\u2019). <span class=\"_ _3\"></span>The <span class=\"_ _0\"></span>financia<span class=\"_ _0\"></span>l statements <span class=\"_ _c\"> </span>are <span class=\"_ _c\"> </span>presente<span class=\"_ _0\"></span>d <span class=\"_ _16\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _16\"> </span>Norwegi<span class=\"_ _0\"></span>an <span class=\"_ _16\"> </span>k<span class=\"_ _0\"></span>roner <span class=\"_ _16\"> </span>(<span class=\"_ _0\"></span>NOK), <span class=\"_ _c\"> </span>which <span class=\"_ _c\"> </span>is <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>Parent <span class=\"_ _c\"> </span>com<span class=\"_ _3\"></span>pany, <span class=\"_ _16\"> </span>a<span class=\"_ _0\"></span>nd substantial subsidi<span class=\"_ _0\"></span>aries, func<span class=\"_ _0\"></span>tional and presentatio<span class=\"_ _0\"></span>n currency. <span class=\"_ _0\"></span> Government grants<span class=\"_ _0\"></span> Government g<span class=\"_ _0\"></span>rants ar<span class=\"_ _0\"></span>e recogn<span class=\"_ _0\"></span>ized when<span class=\"_ _0\"></span> there <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>reasonable as<span class=\"_ _0\"></span>surance th<span class=\"_ _0\"></span>at the <span class=\"_ _0\"></span>grant <span class=\"_ _0\"></span>will be<span class=\"_ _0\"></span> received <span class=\"_ _3\"></span>and <span class=\"_ _0\"></span>when<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>C<span class=\"_ _0\"></span>ompany <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>complia<span class=\"_ _0\"></span>nt <span class=\"_ _0\"></span>wi<span class=\"_ _0\"></span>th <span class=\"_ _0\"></span>all <span class=\"_ _3\"></span>conditions <span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>tached. <span class=\"_ _3\"></span>When <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>g<span class=\"_ _3\"></span>rant relates <span class=\"_ _16\"> </span>to <span class=\"_ _16\"> </span>an <span class=\"_ _c\"> </span>expense <span class=\"_ _16\"> </span>i<span class=\"_ _0\"></span>tem, <span class=\"_ _16\"> </span>it <span class=\"_ _c\"> </span>is <span class=\"_ _16\"> </span>recognized <span class=\"_ _c\"> </span>as <span class=\"_ _16\"> </span>income <span class=\"_ _c\"> </span>over <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>peri<span class=\"_ _0\"></span>od <span class=\"_ _16\"> </span>tha<span class=\"_ _0\"></span>t <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>costs <span class=\"_ _16\"> </span>it <span class=\"_ _c\"> </span>is intended <span class=\"_ _1\"></span>to <span class=\"_ _18\"></span>c<span class=\"_ _0\"></span>ompensate are <span class=\"_ _18\"></span>expensed. <span class=\"_ _1\"></span>When the <span class=\"_ _18\"></span>gran<span class=\"_ _0\"></span>t <span class=\"_ _18\"></span>rela<span class=\"_ _0\"></span>tes <span class=\"_ _18\"></span>to <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>asset, it <span class=\"_ _18\"></span>is <span class=\"_ _1\"></span>deducted <span class=\"_ _1\"></span>from the <span class=\"_ _0\"></span>carrying <span class=\"_ _3\"></span>amount <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>asset <span class=\"_ _3\"></span>- <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>grant <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>th<span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>recognized<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>profit <span class=\"_ _3\"></span>or <span class=\"_ _0\"></span>loss <span class=\"_ _0\"></span>over <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>useful life of a depreciable asset by way of a reduced depreciation charge. Govern<span class=\"_ _0\"></span>ment grants are presented in the acc<span class=\"_ _0\"></span>ompanyin<span class=\"_ _0\"></span>g statements of profit and loss as <span class=\"_ _0\"></span>other income.<span class=\"_ _0\"></span> Revenue Revenue from contracts with customers as defined in IFRS 15 is recognised when control of the goods <span class=\"_ _0\"></span>are<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>transfe<span class=\"_ _0\"></span>rred <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>customer <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>an <span class=\"_ _0\"></span>amo<span class=\"_ _0\"></span>unt <span class=\"_ _0\"></span>that<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>reflect<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>consideration <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>which<span class=\"_ _0\"></span> the group expects to be <span class=\"_ _0\"></span>entitled i<span class=\"_ _0\"></span>n exchange for those g<span class=\"_ _0\"></span>oods.  <span class=\"_ _0\"></span> Revenue <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _3\"></span>derives <span class=\"_ _3\"></span>both <span class=\"_ _3\"></span>from <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>sal<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>smolt <span class=\"_ _3\"></span>from <span class=\"_ _3\"></span>contract<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>with <span class=\"_ _3\"></span>customer <span class=\"_ _3\"></span>and sale <span class=\"_ _39\"> </span>of <span class=\"_ _39\"> </span>whole <span class=\"_ _39\"> </span>and<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>p<span class=\"_ _0\"></span>rocessed <span class=\"_ _39\"> </span>salmon <span class=\"_ _39\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>the <span class=\"_ _39\"> </span>spo<span class=\"_ _0\"></span>t <span class=\"_ _12\"> </span>mark<span class=\"_ _0\"></span>ed. <span class=\"_ _12\"> </span>It<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>h<span class=\"_ _0\"></span>as <span class=\"_ _12\"> </span>n<span class=\"_ _0\"></span>ot <span class=\"_ _12\"> </span>b<span class=\"_ _0\"></span>een <span class=\"_ _39\"> </span>made <span class=\"_ _39\"> </span>any <span class=\"_ _39\"> </span>sal<span class=\"_ _0\"></span>es contracts. <span class=\"_ _4\"></span>The <span class=\"_ _12\"></span>Group <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>cognised <span class=\"_ _4\"></span>reven<span class=\"_ _0\"></span>ue <span class=\"_ _4\"></span>at <span class=\"_ _12\"></span>the <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>oint <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>time <span class=\"_ _12\"></span>when <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontrol <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>goods <span class=\"_ _4\"></span>is transferred to the cust<span class=\"_ _0\"></span>omer at an amount that r<span class=\"_ _0\"></span>eflects the expected am<span class=\"_ _0\"></span>ount that the group is entitled to have for the goods. The sales price is determined upon the settlemen<span class=\"_ _0\"></span>t and is based on available ma<span class=\"_ _0\"></span>rket price where th<span class=\"_ _0\"></span>e price will vary<span class=\"_ _0\"></span> with both quality and si<span class=\"_ _0\"></span>ze. <span class=\"_ _0\"></span> Payment i<span class=\"_ _0\"></span>s settled <span class=\"_ _0\"></span>upon <span class=\"_ _0\"></span>delivery, a<span class=\"_ _0\"></span>nd normal <span class=\"_ _0\"></span>credit term <span class=\"_ _0\"></span>of the <span class=\"_ _0\"></span>sales tran<span class=\"_ _0\"></span>sactions is <span class=\"_ _0\"></span>30 days. <span class=\"_ _0\"></span>If the <span class=\"_\"> </span>delivered <span class=\"_ _17\"> </span>prod<span class=\"_ _0\"></span>ucts <span class=\"_\"> </span>has <span class=\"_ _17\"> </span>discrepanci<span class=\"_ _0\"></span>es <span class=\"_ _17\"> </span>com<span class=\"_ _0\"></span>pared <span class=\"_\"> </span>to <span class=\"_ _17\"> </span>the <span class=\"_\"> </span>agreed <span class=\"_\"> </span>sales <span class=\"_\"> </span>contract, <span class=\"_ _17\"> </span>cash refunds are given to<span class=\"_ _0\"></span> the customer. <span class=\"_ _0\"></span>Up until now, refun<span class=\"_ _0\"></span>ds are not ma<span class=\"_ _0\"></span>terial.  Deferred tax Deferred <span class=\"_ _3\"></span>tax <span class=\"_ _4\"></span>is <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>tax <span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>xpected <span class=\"_ _3\"></span>to <span class=\"_ _4\"></span>be <span class=\"_ _3\"></span>paya<span class=\"_ _0\"></span>ble <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>rec<span class=\"_ _0\"></span>overable <span class=\"_ _4\"></span>on <span class=\"_ _3\"></span>differen<span class=\"_ _0\"></span>ces <span class=\"_ _3\"></span>between <span class=\"_ _4\"></span>the carrying amounts of assets and liabilities in the financial statements and <span class=\"_ _1\"></span>the<span class=\"_ _0\"></span> corresponding tax bases used in the computation of taxab<span class=\"_ _0\"></span>le profit and is accounted for u<span class=\"_ _0\"></span>sing the bal<span class=\"_ _0\"></span>ance sheet liability <span class=\"_ _17\"> </span>method. <span class=\"_ _c\"> </span>Deferre<span class=\"_ _0\"></span>d <span class=\"_ _c\"> </span>tax <span class=\"_ _c\"> </span>liab<span class=\"_ _0\"></span>ilities <span class=\"_ _c\"> </span>are <span class=\"_ _17\"> </span>generally <span class=\"_ _17\"> </span>recognized <span class=\"_ _c\"> </span>for<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>all <span class=\"_ _c\"> </span>taxa<span class=\"_ _0\"></span>ble <span class=\"_ _c\"> </span>temporary<span class=\"_ _0\"></span> differences <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span>nd <span class=\"_ _18\"></span>de<span class=\"_ _0\"></span>ferred <span class=\"_ _18\"></span>tax <span class=\"_ _1\"></span>assets <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span>re <span class=\"_ _18\"></span>recogni<span class=\"_ _0\"></span>zed <span class=\"_ _1\"></span>to <span class=\"_ _18\"></span>the <span class=\"_ _1\"></span>extent <span class=\"_ _1\"></span>that <span class=\"_ _18\"></span>it <span class=\"_ _1\"></span>is <span class=\"_ _18\"></span>pro<span class=\"_ _0\"></span>bable <span class=\"_ _18\"></span>tha<span class=\"_ _0\"></span>t <span class=\"_ _18\"></span>taxable profits <span class=\"_ _0\"></span>will <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>availabl<span class=\"_ _0\"></span>e aga<span class=\"_ _0\"></span>inst whi<span class=\"_ _0\"></span>ch <span class=\"_ _0\"></span>deducti<span class=\"_ _0\"></span>ble <span class=\"_ _0\"></span>temporary <span class=\"_ _0\"></span>differen<span class=\"_ _0\"></span>ces c<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>utilized. <span class=\"_ _0\"></span>Such assets <span class=\"_ _17\"> </span>and <span class=\"_\"> </span>liabilities <span class=\"_\"> </span>are <span class=\"_ _17\"> </span>not <span class=\"_\"> </span>recognized <span class=\"_ _17\"> </span>if <span class=\"_\"> </span>the <span class=\"_ _17\"> </span>temporary <span class=\"_\"> </span>difference <span class=\"_ _17\"> </span>arises <span class=\"_\"> </span>from <span class=\"_ _17\"> </span>the <span class=\"_\"> </span>initial recognition of goodwi<span class=\"_ _0\"></span>ll or from the in<span class=\"_ _0\"></span>itial recognition (other <span class=\"_ _0\"></span>than in a business c<span class=\"_ _0\"></span>ombination) of other <span class=\"_ _17\"> </span>a<span class=\"_ _0\"></span>ssets <span class=\"_\"> </span>and <span class=\"_ _17\"> </span>liabil<span class=\"_ _0\"></span>ities <span class=\"_\"> </span>in <span class=\"_ _17\"> </span>a <span class=\"_\"> </span>transaction <span class=\"_\"> </span>that <span class=\"_\"> </span>affects <span class=\"_ _17\"> </span>neither <span class=\"_\"> </span>the <span class=\"_\"> </span>taxable <span class=\"_\"> </span>profit <span class=\"_ _17\"> </span>nor <span class=\"_\"> </span>the accounting <span class=\"_ _16\"> </span>profit. <span class=\"_ _16\"> </span>Defer<span class=\"_ _0\"></span>red <span class=\"_ _39\"> </span>tax<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>lia<span class=\"_ _0\"></span>bilities <span class=\"_ _16\"> </span>are <span class=\"_ _16\"> </span>recognized <span class=\"_ _16\"> </span>for <span class=\"_ _16\"> </span>taxab<span class=\"_ _0\"></span>le <span class=\"_ _39\"> </span>tem<span class=\"_ _0\"></span>porary <span class=\"_ _16\"> </span>differences<span class=\"_ _0\"></span> Income Tax The tax expense rep<span class=\"_ _0\"></span>resents the sum of the tax c<span class=\"_ _0\"></span>urrently p<span class=\"_ _0\"></span>ayable and<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>hange in deferred tax. Current tax The tax currently p<span class=\"_ _0\"></span>ayable is based on tax<span class=\"_ _0\"></span>able profit f<span class=\"_ _0\"></span>or the year. Taxabl<span class=\"_ _0\"></span>e profit differs from net<span class=\"_ _0\"></span> profit <span class=\"_ _3\"></span>as <span class=\"_ _4\"></span>reported <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>income <span class=\"_ _4\"></span>statement <span class=\"_ _4\"></span>because <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>excludes <span class=\"_ _4\"></span>items <span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>ncome <span class=\"_ _3\"></span>or <span class=\"_ _4\"></span>expense that <span class=\"_ _16\"> </span>are <span class=\"_ _c\"> </span>taxable <span class=\"_ _16\"> </span>or <span class=\"_ _c\"> </span>deductible <span class=\"_ _16\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>other <span class=\"_ _16\"> </span>years <span class=\"_ _c\"> </span>and <span class=\"_ _16\"> </span>it <span class=\"_ _c\"> </span>further <span class=\"_ _16\"> </span>excludes <span class=\"_ _16\"> </span>i<span class=\"_ _0\"></span>tems <span class=\"_ _16\"> </span>that <span class=\"_ _16\"> </span>a<span class=\"_ _0\"></span>re <span class=\"_ _16\"> </span>never taxable <span class=\"_ _0\"></span>or deductible. Th<span class=\"_ _0\"></span>e Compa<span class=\"_ _0\"></span>ny\u2019s liabi<span class=\"_ _0\"></span>lity for current tax<span class=\"_ _0\"></span> is cal<span class=\"_ _0\"></span>culated using <span class=\"_ _0\"></span>tax rates <span class=\"_ _0\"></span>that have been enac<span class=\"_ _0\"></span>ted or substanti<span class=\"_ _0\"></span>vely enacted by<span class=\"_ _0\"></span> the balanc<span class=\"_ _0\"></span>e sheet date.<span class=\"_ _0\"></span> Employee benefits<span class=\"_ _0\"></span> Liabilities <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>wages <span class=\"_ _1\"></span>and <span class=\"_ _18\"></span>sal<span class=\"_ _0\"></span>aries, <span class=\"_ _1\"></span>includin<span class=\"_ _0\"></span>g <span class=\"_ _18\"></span>eq<span class=\"_ _0\"></span>uity <span class=\"_ _18\"></span>settled <span class=\"_ _1\"></span>share <span class=\"_ _1\"></span>based <span class=\"_ _1\"></span>payments, <span class=\"_ _1\"></span>non<span class=\"_ _0\"></span>-monetary benefits, <span class=\"_ _4\"></span>annual <span class=\"_ _4\"></span>leave <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>accumulating <span class=\"_ _4\"></span>sick <span class=\"_ _4\"></span>leave <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>are <span class=\"_ _3\"></span>exp<span class=\"_ _0\"></span>ected <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>set<span class=\"_ _0\"></span>tled <span class=\"_ _3\"></span>wh<span class=\"_ _0\"></span>olly within 12 <span class=\"_ _1\"></span>months after <span class=\"_ _1\"></span>the end <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>period in <span class=\"_ _1\"></span>which the <span class=\"_ _1\"></span>employ<span class=\"_ _0\"></span>ees <span class=\"_ _1\"></span>render the <span class=\"_ _1\"></span>related service are <span class=\"_ _3\"></span>recogn<span class=\"ff4\">i<span class=\"_ _0\"></span>sed <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _3\"></span>of <span class=\"_ _4\"></span>employees\u2019 <span class=\"_ _4\"></span>services <span class=\"_ _3\"></span>up <span class=\"_ _4\"></span>to <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>end <span class=\"_ _3\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _3\"></span>rep<span class=\"_ _0\"></span>orting <span class=\"_ _3\"></span>period <span class=\"_ _4\"></span>and </span>are <span class=\"_ _1\"></span>measured at <span class=\"_ _18\"></span>the amounts <span class=\"_ _1\"></span>expected to <span class=\"_ _18\"></span>b<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>paid when <span class=\"_ _18\"></span>the liabilities <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>settled. T<span class=\"_ _1\"></span>he liabilities are presented a<span class=\"_ _0\"></span>s current empl<span class=\"_ _0\"></span>oyee benefit obligations in<span class=\"_ _0\"></span> the balance shee<span class=\"_ _0\"></span>t. <span class=\"_ _0\"></span> Share based paymen<span class=\"_ _0\"></span>ts Information <span class=\"_ _0\"></span>rel<span class=\"_ _0\"></span>ating <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>Company's <span class=\"_ _3\"></span>employee <span class=\"_ _3\"></span>option <span class=\"_ _0\"></span>schem<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>set <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ut <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>note <span class=\"_ _4\"></span><span class=\"ls3d\">21</span>. <span class=\"_ _3\"></span>The <span class=\"_ _0\"></span>fair value <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>options <span class=\"_ _4\"></span>granted <span class=\"_ _3\"></span>under <span class=\"_ _4\"></span>the <span class=\"_ _3\"></span>scheme <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>ecognised <span class=\"_ _3\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>employe<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>benefits <span class=\"_ _3\"></span>expen<span class=\"_ _0\"></span>se with <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>corresponding <span class=\"_ _4\"></span>increase <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>equity. <span class=\"_ _3\"></span>The <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>otal <span class=\"_ _4\"></span>amount <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>be <span class=\"_ _4\"></span>expen<span class=\"_ _0\"></span>sed <span class=\"_ _3\"></span>is <span class=\"_ _4\"></span>determined <span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>y reference to the fair va<span class=\"_ _0\"></span>lue of the options gra<span class=\"_ _0\"></span>nted:<span class=\"_ _0\"></span> -<span class=\"_\"> </span><span class=\"ff4\">including a<span class=\"_ _0\"></span>ny market performance c<span class=\"_ _0\"></span>onditions (eg the entity<span class=\"_ _0\"></span>\u2019s share price)</span>-<span class=\"_ _10\"> </span>excluding <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>impa<span class=\"_ _0\"></span>ct <span class=\"_ _4\"></span>of <span class=\"_ _12\"></span>any <span class=\"_ _12\"> </span>service <span class=\"_ _12\"> </span>a<span class=\"_ _0\"></span>nd <span class=\"_ _12\"></span>non<span class=\"_ _0\"></span>-market <span class=\"_ _12\"></span>performance <span class=\"_ _12\"> </span>ve<span class=\"_ _0\"></span>sting <span class=\"_ _12\"> </span>conditi<span class=\"_ _0\"></span>ons <span class=\"_ _12\"></span>(egprofitability, <span class=\"_ _12\"></span>sales <span class=\"_ _4\"></span>growth<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>targets <span class=\"_ _4\"></span>and <span class=\"_ _12\"></span>remaini<span class=\"_ _0\"></span>ng <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>employee <span class=\"_ _12\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _12\"></span>entity <span class=\"_ _12\"></span>over <span class=\"_ _4\"></span>a <span class=\"_ _12\"></span>specified time period), and<span class=\"_ _0\"></span> -<span class=\"_ _c\"> </span>incl<span class=\"_ _0\"></span>uding <span class=\"_ _18\"></span>the <span class=\"_ _18\"></span>imp<span class=\"_ _0\"></span>act <span class=\"_ _18\"></span>of <span class=\"_ _18\"></span>an<span class=\"_ _0\"></span>y <span class=\"_ _18\"></span>non<span class=\"_ _0\"></span>-vesting <span class=\"_ _1\"></span>conditions <span class=\"_ _18\"></span>(eg <span class=\"_ _1\"></span>the <span class=\"_ _18\"></span>requirement <span class=\"_ _1\"></span>for <span class=\"_ _18\"></span>empl<span class=\"_ _0\"></span>oyees <span class=\"_ _18\"></span>to <span class=\"_ _18\"></span>sa<span class=\"_ _0\"></span>veor holdings shares for<span class=\"_ _0\"></span> a specific<span class=\"_ _0\"></span> period of time). Total <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>expens<span class=\"_ _0\"></span>ed <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>vesting <span class=\"_ _3\"></span>period, <span class=\"_ _3\"></span>whi<span class=\"_ _0\"></span>ch <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>period <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>whi<span class=\"_ _0\"></span>ch <span class=\"_ _3\"></span>all <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the specified vesting c<span class=\"_ _0\"></span>onditions are t<span class=\"_ _0\"></span>o be satisfied.<span class=\"_ _0\"></span> At the end of<span class=\"_ _0\"></span> each period, <span class=\"_ _0\"></span>the entity revis<span class=\"_ _0\"></span>es its estimates o<span class=\"_ _1\"></span>f the <span class=\"_ _1\"></span>number of <span class=\"_ _18\"></span>op<span class=\"_ _0\"></span>tions <span class=\"_ _1\"></span>that are <span class=\"_ _18\"></span>exp<span class=\"_ _0\"></span>ected to <span class=\"_ _1\"></span>vest <span class=\"_ _1\"></span>based on <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>non<span class=\"_ _0\"></span>-market <span class=\"_ _1\"></span>vesting<span class=\"_ _0\"></span> and <span class=\"_ _0\"></span>servi<span class=\"_ _0\"></span>ce <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onditions. <span class=\"_ _3\"></span>It <span class=\"_ _3\"></span>recognizes <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>act <span class=\"_ _3\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>revision <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>origina<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>estimates, <span class=\"_ _0\"></span>if <span class=\"_ _3\"></span>any, <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> profit or loss, with a c<span class=\"_ _0\"></span>orresponding adjus<span class=\"_ _0\"></span>tment to equity.<span class=\"_ _0\"></span> arising <span class=\"_ _16\"> </span>on <span class=\"_ _16\"> </span>investments <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>subsidiaries <span class=\"_ _16\"> </span>an<span class=\"_ _0\"></span>d <span class=\"_ _39\"> </span>associ<span class=\"_ _0\"></span>ates, <span class=\"_ _39\"> </span>an<span class=\"_ _0\"></span>d <span class=\"_ _39\"> </span>in<span class=\"_ _0\"></span>terests <span class=\"_ _39\"> </span>in <span class=\"_ _16\"> </span>joint <span class=\"_ _16\"> </span>v<span class=\"_ _3\"></span>entures, <span class=\"_ _39\"> </span>excep<span class=\"_ _0\"></span>t where <span class=\"_ _0\"></span>the Gr<span class=\"_ _0\"></span>oup is <span class=\"_ _0\"></span>able <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>control <span class=\"_ _0\"></span>the reversa<span class=\"_ _0\"></span>l of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>temporary <span class=\"_ _0\"></span>differenc<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>it i<span class=\"_ _0\"></span>s probab<span class=\"_ _0\"></span>le that <span class=\"_ _4\"></span>the <span class=\"_ _12\"></span>temp<span class=\"_ _0\"></span>orary <span class=\"_ _4\"></span>diffe<span class=\"_ _0\"></span>rence <span class=\"_ _4\"></span>wil<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>not <span class=\"_ _12\"></span>reverse <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>foreseeable <span class=\"_ _12\"></span>future. <span class=\"_ _12\"></span>Deferred <span class=\"_ _12\"></span>tax <span class=\"_ _12\"></span>assets<span class=\"_ _0\"></span> arising <span class=\"_ _3\"></span>from <span class=\"_ _0\"></span>deductible <span class=\"_ _3\"></span>temporary <span class=\"_ _0\"></span>differences <span class=\"_ _3\"></span>assoc<span class=\"_ _0\"></span>iated <span class=\"_ _0\"></span>wi<span class=\"_ _0\"></span>th <span class=\"_ _0\"></span>such <span class=\"_ _3\"></span>investments <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>interests are <span class=\"_ _0\"></span>only <span class=\"_ _0\"></span>recognized <span class=\"_ _0\"></span>to th<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>extent tha<span class=\"_ _0\"></span>t it <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>probable <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>there <span class=\"_ _0\"></span>will <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>sufficient <span class=\"_ _0\"></span>taxable <span class=\"_ _0\"></span>profits against <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>utilize <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>benefits <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>temporary <span class=\"_ _4\"></span>differenc<span class=\"_ _0\"></span>es <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>they <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>expected <span class=\"_ _4\"></span>to reverse in the foresee<span class=\"_ _0\"></span>able future. <span class=\"_ _0\"></span> The <span class=\"_ _16\"> </span>carryin<span class=\"_ _0\"></span>g <span class=\"_ _16\"> </span>amount <span class=\"_ _16\"> </span>of <span class=\"_ _c\"> </span>deferred <span class=\"_ _16\"> </span>tax <span class=\"_ _c\"> </span>assets <span class=\"_ _16\"> </span>is <span class=\"_ _16\"> </span>revi<span class=\"_ _0\"></span>ewed <span class=\"_ _16\"> </span>at <span class=\"_ _16\"> </span>each<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>balance <span class=\"_ _16\"> </span>sheet <span class=\"_ _c\"> </span>date <span class=\"_ _16\"> </span>and reduced <span class=\"_ _18\"></span>to <span class=\"_ _18\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>extent <span class=\"_ _18\"></span>th<span class=\"_ _0\"></span>at <span class=\"_ _18\"></span>it <span class=\"_ _18\"></span>is <span class=\"_ _18\"></span>no <span class=\"_ _18\"></span>l<span class=\"_ _0\"></span>onger <span class=\"_ _18\"></span>probab<span class=\"_ _0\"></span>le <span class=\"_ _18\"></span>that <span class=\"_ _18\"></span>suffic<span class=\"_ _0\"></span>ient <span class=\"_ _18\"></span>taxable <span class=\"_ _18\"></span>pr<span class=\"_ _0\"></span>ofits <span class=\"_ _18\"></span>will <span class=\"_ _18\"></span>b<span class=\"_ _0\"></span>e <span class=\"_ _18\"></span>available to <span class=\"_ _1\"></span>allow<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>all or <span class=\"_ _1\"></span>part<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>of the asset <span class=\"_ _1\"></span>to be <span class=\"_ _1\"></span>recovered.<span class=\"_ _0\"></span> Deferred tax is <span class=\"_ _1\"></span>calculated<span class=\"_ _0\"></span> at <span class=\"_ _1\"></span>the tax <span class=\"_ _1\"></span>rates that are <span class=\"_ _0\"></span>exp<span class=\"_ _0\"></span>ected <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>pply <span class=\"_ _3\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>period <span class=\"_ _3\"></span>when <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>liability <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>settled, <span class=\"_ _0\"></span>or <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>set <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>rea<span class=\"_ _0\"></span>lized <span class=\"_ _0\"></span>based on tax laws and rates that have been enacted or substantively enacted at the balance sheet date. <span class=\"_ _0\"></span>Deferred <span class=\"_ _3\"></span>tax <span class=\"_ _0\"></span>is<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>charged <span class=\"_ _0\"></span>or <span class=\"_ _3\"></span>credited <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>income <span class=\"_ _3\"></span>statement, <span class=\"_ _0\"></span>excep<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>when <span class=\"_ _0\"></span>it <span class=\"_ _3\"></span>relates <span class=\"_ _0\"></span>to items <span class=\"_ _0\"></span>cha<span class=\"_ _0\"></span>rged <span class=\"_ _3\"></span>or <span class=\"_ _0\"></span>credite<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>in <span class=\"_ _3\"></span>other <span class=\"_ _0\"></span>compr<span class=\"_ _0\"></span>ehensiv<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>income, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>which <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>deferred <span class=\"_ _3\"></span>tax <span class=\"_ _0\"></span>is also <span class=\"_ _1\"></span>dealt <span class=\"_ _18\"></span>wi<span class=\"_ _0\"></span>th <span class=\"_ _18\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _18\"></span>other <span class=\"_ _1\"></span>comp<span class=\"_ _0\"></span>rehensive <span class=\"_ _1\"></span>income. <span class=\"_ _1\"></span>The <span class=\"_ _1\"></span>measurement of <span class=\"_ _18\"></span>deferred <span class=\"_ _1\"></span>tax <span class=\"_ _1\"></span>liabilities <span class=\"_ _1\"></span>an<span class=\"_ _0\"></span><span class=\"ls16\">d </span>assets <span class=\"_ _3\"></span>reflects <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>tax <span class=\"_ _3\"></span>consequences<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>would <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>ollow <span class=\"_ _3\"></span>from <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>ma<span class=\"_ _0\"></span>nner <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>whi<span class=\"_ _0\"></span>ch <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>Group expects, <span class=\"_ _1\"></span>at <span class=\"_ _18\"></span>the end <span class=\"_ _18\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>reporting <span class=\"_ _1\"></span>period, <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>recover or <span class=\"_ _18\"></span>settle <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>carrying <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>its <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span>ssets and <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>iabilities. <span class=\"_ _0\"></span>De<span class=\"_ _0\"></span>ferred <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ax <span class=\"_ _0\"></span>asset<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>and <span class=\"_ _3\"></span>liabilities <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>offset <span class=\"_ _3\"></span>when<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>there <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>lega<span class=\"_ _0\"></span>lly <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>forceable right <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>set <span class=\"_ _0\"></span>off <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>urrent <span class=\"_ _0\"></span>tax <span class=\"_ _0\"></span>assets <span class=\"_ _0\"></span>agai<span class=\"_ _0\"></span>nst <span class=\"_ _0\"></span>current <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>x <span class=\"_ _0\"></span>liabilities <span class=\"_ _0\"></span>and <span class=\"_ _3\"></span>when <span class=\"_ _0\"></span>they <span class=\"_ _0\"></span>relate <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>incom<span class=\"_ _0\"></span>e taxes <span class=\"_ _1\"></span>levied <span class=\"_ _1\"></span>by <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>same <span class=\"_ _1\"></span>taxation <span class=\"_ _1\"></span>authority <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _18\"></span>Gr<span class=\"_ _0\"></span>oup <span class=\"_ _18\"></span>intend<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>to <span class=\"_ _18\"></span>se<span class=\"_ _0\"></span>ttle <span class=\"_ _1\"></span>its <span class=\"_ _1\"></span>current <span class=\"_ _1\"></span>tax <span class=\"_ _1\"></span>assets and liabiliti<span class=\"_ _0\"></span>es on a net basis. Leases All <span class=\"_ _17\"> </span>leasing <span class=\"_\"> </span>agreements <span class=\"_ _17\"> </span>with <span class=\"_\"> </span>a <span class=\"_ _c\"> </span>duration <span class=\"_\"> </span>exceeding <span class=\"_ _17\"> </span>12 <span class=\"_\"> </span>months <span class=\"_ _c\"> </span>are <span class=\"_\"> </span>capitalized. <span class=\"_ _17\"> </span>The <span class=\"_\"> </span>Group assesses whether a legally enforceable contract is <span class=\"_ _1\"></span>or contains a lease at <span class=\"_ _1\"></span>the inc<span class=\"_ _0\"></span>eption date of<span class=\"_ _1\"></span> the <span class=\"_ _3\"></span>contract. <span class=\"_ _4\"></span>The <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ssessment <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>ncludes <span class=\"_ _3\"></span>several<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>criteria <span class=\"_ _4\"></span>to <span class=\"_ _3\"></span>be <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>termined <span class=\"_ _4\"></span>based <span class=\"_ _3\"></span>on <span class=\"_ _4\"></span>judgment<span class=\"_ _0\"></span> that <span class=\"_ _12\"></span>includes <span class=\"_ _12\"></span>whether <span class=\"_ _12\"> </span>there <span class=\"_ _12\"> </span>is <span class=\"_ _12\"> </span>an<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>dentifiable <span class=\"_ _12\"></span>asset <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>connection <span class=\"_ _12\"> </span>to <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>lease, <span class=\"_ _12\"> </span>wheth<span class=\"_ _0\"></span>er <span class=\"_ _4\"></span>the Group <span class=\"_ _3\"></span>has<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>right <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ontrol <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>use <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _3\"></span>iden<span class=\"_ _0\"></span>tifiab<span class=\"_ _0\"></span>le <span class=\"_ _4\"></span>asset, <span class=\"_ _3\"></span>and<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>wheth<span class=\"_ _0\"></span>er <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>an obtain substantial<span class=\"_ _0\"></span>ly all economic benefi<span class=\"_ _0\"></span>ts from the i<span class=\"_ _0\"></span>dentifiable asset. <span class=\"_ _0\"></span> The <span class=\"_ _1b\"> </span>G<span class=\"_ _1\"></span>roup <span class=\"_ _1b\"> </span>recognizes <span class=\"_ _1b\"> </span>a <span class=\"_ _1b\"> </span>right-<span class=\"ls19\">of</span>-<span class=\"ff4\">use <span class=\"_ _1b\"> </span>(\u201cROU\u201d) <span class=\"_ _1b\"> </span>ass<span class=\"_ _1\"></span>et <span class=\"_ _1b\"> </span>and <span class=\"_ _1b\"> </span>a <span class=\"_ _10\"> </span>lease <span class=\"_ _1b\"> </span>liability <span class=\"_ _1b\"> </span>at <span class=\"_ _10\"> </span>the <span class=\"_ _1b\"> </span>lease </span>commencement <span class=\"_ _c\"> </span>date. <span class=\"_ _c\"> </span>The <span class=\"_ _c\"> </span>lease <span class=\"_ _c\"> </span>liab<span class=\"_ _0\"></span>ility <span class=\"_ _16\"> </span>i<span class=\"_ _0\"></span>s <span class=\"_ _16\"> </span>calculated <span class=\"_ _c\"> </span>based <span class=\"_ _c\"> </span>on <span class=\"_ _17\"> </span>the <span class=\"_ _c\"> </span>present <span class=\"_ _c\"> </span>value <span class=\"_ _16\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _16\"> </span>the<span class=\"_ _0\"></span> contractual <span class=\"_ _39\"> </span>min<span class=\"_ _0\"></span>imum <span class=\"_ _39\"> </span>le<span class=\"_ _0\"></span>ase <span class=\"_ _39\"> </span>pay<span class=\"_ _0\"></span>ments <span class=\"_ _39\"> </span>using <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>incremental<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>interest <span class=\"_ _39\"> </span>rat<span class=\"_ _0\"></span>e <span class=\"_ _39\"> </span>of <span class=\"_ _16\"> </span>the <span class=\"_ _39\"> </span>lease. <span class=\"_ _16\"> </span>The<span class=\"_ _0\"></span> contractual <span class=\"_ _1\"></span>minimum <span class=\"_ _1\"></span>lea<span class=\"_ _0\"></span>se <span class=\"_ _18\"></span>p<span class=\"_ _0\"></span>ayments <span class=\"_ _1\"></span>consist of <span class=\"_ _18\"></span>fixed <span class=\"_ _1\"></span>paymen<span class=\"_ _0\"></span>ts <span class=\"_ _18\"></span>ba<span class=\"_ _0\"></span>sed <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>contractual<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>amount at <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>time <span class=\"_ _12\"> </span>of <span class=\"_ _12\"></span>concl<span class=\"_ _0\"></span>usion <span class=\"_ _12\"></span>of <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>agreemen<span class=\"_ _0\"></span>t. <span class=\"_ _12\"></span>The <span class=\"_ _12\"> </span>lea<span class=\"_ _0\"></span>se <span class=\"_ _12\"> </span>l<span class=\"_ _0\"></span>iability <span class=\"_ _12\"></span>is <span class=\"_ _12\"></span>subsequen<span class=\"_ _0\"></span>tly <span class=\"_ _12\"></span>measured <span class=\"_ _12\"></span>at amortized <span class=\"_ _18\"></span>cost <span class=\"_ _1\"></span>under <span class=\"_ _18\"></span>the <span class=\"_ _1\"></span>effective <span class=\"_ _18\"></span>interest <span class=\"_ _18\"></span>ra<span class=\"_ _0\"></span>te <span class=\"_ _18\"></span>during <span class=\"_ _1\"></span>the <span class=\"_ _18\"></span>lease <span class=\"_ _18\"></span>term<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>and <span class=\"_ _18\"></span>may<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>also <span class=\"_ _18\"></span>be <span class=\"_ _18\"></span>adjusted to management\u2019s rea<span class=\"_ _0\"></span>ssessment of f<span class=\"_ _0\"></span>uture lease paymen<span class=\"_ _0\"></span>ts based on options<span class=\"_ _0\"></span> exercised, <span class=\"_ _0\"></span><span class=\"ff1\"> </span>Current tax and deferred<span class=\"_ _0\"></span> tax for the year<span class=\"_ _0\"></span> Current and deferred tax are <span class=\"_ _1\"></span>recognized in profit o<span class=\"_ _1\"></span>r loss, except when they <span class=\"_ _1\"></span>relate to items that are recognized <span class=\"_ _1\"></span>in other comprehensive income or directly <span class=\"_ _1\"></span>in equity, <span class=\"_ _1\"></span>in which case, the <span class=\"_ _1\"></span>current<span class=\"_ _0\"></span> and <span class=\"_ _39\"> </span>deferred <span class=\"_ _16\"> </span>tax <span class=\"_ _39\"> </span>are <span class=\"_ _39\"> </span>also <span class=\"_ _39\"> </span>rec<span class=\"_ _0\"></span>ognized <span class=\"_ _39\"> </span>in <span class=\"_ _39\"> </span>other <span class=\"_ _16\"> </span>comprehensive <span class=\"_ _39\"> </span>inc<span class=\"_ _0\"></span>ome <span class=\"_ _39\"> </span>or <span class=\"_ _39\"> </span>directly <span class=\"_ _39\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _12\"> </span>eq<span class=\"_ _0\"></span>uity respectively. Deferred <span class=\"_ _0\"></span>tax b<span class=\"_ _0\"></span>enefit <span class=\"_ _0\"></span>has not <span class=\"_ _0\"></span>been <span class=\"_ _3\"></span>recognized i<span class=\"_ _0\"></span>n the <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>alance <span class=\"_ _0\"></span>sheet <span class=\"_ _0\"></span>as the<span class=\"_ _0\"></span> Group <span class=\"_ _0\"></span>is i<span class=\"_ _0\"></span>n its <span class=\"_ _0\"></span>start<span class=\"_ _0\"></span>-up <span class=\"_ _4\"></span>phase <span class=\"_ _12\"></span>and <span class=\"_ _12\"></span>does <span class=\"_ _12\"></span>no <span class=\"_ _12\"></span>have <span class=\"_ _4\"></span>an<span class=\"_ _0\"></span>y <span class=\"_ _4\"></span>historical<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>results <span class=\"_ _12\"></span>to <span class=\"_ _4\"></span>refer <span class=\"_ _12\"></span>to <span class=\"_ _12\"></span>when <span class=\"_ _12\"></span>asse<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ing <span class=\"_ _4\"></span>whether <span class=\"_ _12\"></span>future taxable profits will b<span class=\"_ _0\"></span>e sufficien<span class=\"_ _0\"></span>t to utilize the tax ben<span class=\"_ _0\"></span>efit. Property, plant &amp; equip<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span> Property, <span class=\"_ _39\"> </span>plan<span class=\"_ _0\"></span>t, <span class=\"_ _39\"> </span>and <span class=\"_ _39\"> </span>eq<span class=\"_ _0\"></span>uipment <span class=\"_ _39\"> </span>i<span class=\"_ _0\"></span>s <span class=\"_ _39\"> </span>measured <span class=\"_ _39\"> </span>a<span class=\"_ _0\"></span>t <span class=\"_ _16\"> </span>cost, <span class=\"_ _39\"> </span>whi<span class=\"_ _0\"></span>ch <span class=\"_ _39\"> </span>incl<span class=\"_ _0\"></span>udes <span class=\"_ _12\"> </span>c<span class=\"_ _0\"></span>apitalized <span class=\"_ _16\"> </span>borrowing costs, <span class=\"_ _f\"> </span>less <span class=\"_ _f\"> </span>accum<span class=\"_ _0\"></span>ulated <span class=\"_ _f\"> </span>depreciati<span class=\"_ _0\"></span>on <span class=\"_ _15\"> </span>a<span class=\"_ _0\"></span>nd <span class=\"_ _f\"> </span>costs <span class=\"_ _f\"> </span>include<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>exp<span class=\"_ _0\"></span>enditure<span class=\"_ _0\"></span>s <span class=\"_ _f\"> </span>that <span class=\"_ _f\"> </span>are <span class=\"_ _f\"> </span>directl<span class=\"_ _0\"></span>y Financial instruments<span class=\"_ _0\"></span>  A <span class=\"_ _3\"></span>financi<span class=\"_ _0\"></span>al <span class=\"_ _3\"></span>instrument <span class=\"_ _3\"></span>is <span class=\"_ _4\"></span>any <span class=\"_ _4\"></span>contract <span class=\"_ _3\"></span>that <span class=\"_ _4\"></span>gives <span class=\"_ _3\"></span>rise <span class=\"_ _4\"></span>to <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>fina<span class=\"_ _0\"></span>ncial <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>sset <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>one <span class=\"_ _4\"></span>entity <span class=\"_ _3\"></span>an<span class=\"_ _0\"></span>d <span class=\"_ _3\"></span>a financial<span class=\"_ _0\"></span> liability or equity i<span class=\"_ _0\"></span>nstrument for another e<span class=\"_ _0\"></span>ntity<span class=\"ls40\">.  </span> renegotiations, or chang<span class=\"_ _0\"></span>es of an index<span class=\"_ _0\"></span> rate. The <span class=\"_ _12\"></span>ROU <span class=\"_ _12\"></span>asset <span class=\"_ _12\"></span>is <span class=\"_ _12\"></span>calculated <span class=\"_ _12\"> </span>b<span class=\"_ _0\"></span>ased <span class=\"_ _12\"></span>on <span class=\"_ _4\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>ease <span class=\"_ _12\"></span>liabi<span class=\"_ _0\"></span>lity, <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>lus <span class=\"_ _4\"></span>in<span class=\"_ _0\"></span>itial <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span>rect <span class=\"_ _4\"></span>costs <span class=\"_ _12\"> </span>toward<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>the<span class=\"_ _0\"></span> lease, <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>less <span class=\"_ _3\"></span>any <span class=\"_ _0\"></span>incen<span class=\"_ _0\"></span>tives <span class=\"_ _0\"></span>granted <span class=\"_ _3\"></span>by <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>lessor. <span class=\"_ _3\"></span>The <span class=\"_ _0\"></span>ROU <span class=\"_ _3\"></span>asset <span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>subsequently<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>amortized under <span class=\"_ _39\"> </span>the <span class=\"_ _16\"> </span>straigh<span class=\"_ _0\"></span>t-line <span class=\"_ _16\"> </span>method <span class=\"_ _16\"> </span>under <span class=\"_ _16\"> </span>the <span class=\"_ _39\"> </span>short<span class=\"_ _0\"></span>er <span class=\"_ _39\"> </span>of<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>the <span class=\"_ _39\"> </span>le<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>e <span class=\"_ _39\"> </span>term <span class=\"_ _16\"> </span>or <span class=\"_ _16\"> </span>the <span class=\"_ _39\"> </span>u<span class=\"_ _0\"></span>seful <span class=\"_ _39\"> </span>life <span class=\"_ _16\"> </span>of <span class=\"_ _39\"> </span>the<span class=\"_ _0\"></span> underlying <span class=\"_ _23\"> </span>asset <span class=\"_ _13\"> </span>and <span class=\"_ _23\"> </span>is <span class=\"_ _13\"> </span>incl<span class=\"_ _0\"></span>uded <span class=\"_ _13\"> </span>as <span class=\"_ _13\"> </span>pa<span class=\"_ _0\"></span>rt <span class=\"_ _13\"> </span>of <span class=\"_ _23\"> </span>depreciation <span class=\"_ _23\"> </span>and <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span>mortization <span class=\"_ _13\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>the accompanyi<span class=\"_ _0\"></span>ng statements of other c<span class=\"_ _0\"></span>omprehensive i<span class=\"_ _0\"></span>ncome.<span class=\"_ _0\"></span> Leases <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>fall <span class=\"_ _3\"></span>under <span class=\"_ _0\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>IFRS <span class=\"_ _3\"></span>16 <span class=\"_ _3\"></span>short<span class=\"_ _0\"></span>-term <span class=\"_ _3\"></span>exception <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>recognized <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>straight<span class=\"_ _0\"></span>-li<span class=\"_ _0\"></span>ne <span class=\"_ _3\"></span>basis over the lease term.<span class=\"_ _0\"></span>  Trade receivables, l<span class=\"_ _0\"></span>oans and other rec<span class=\"_ _0\"></span>eivables<span class=\"_ _0\"></span> Trade <span class=\"_\"> </span>receivables, <span class=\"_\"> </span>loans <span class=\"_\"> </span>and <span class=\"_\"> </span>other <span class=\"_ _17\"> </span>receiva<span class=\"_ _0\"></span>bles <span class=\"_\"> </span>are <span class=\"_\"> </span>recognized <span class=\"_ _17\"> </span>at <span class=\"_\"> </span>invoiced <span class=\"_\"> </span>amount <span class=\"_\"> </span>and subsequently measured at <span class=\"_ _1\"></span>amortized cost using <span class=\"_ _1\"></span>the effective <span class=\"_ _1\"></span>interest method, less <span class=\"_ _1\"></span>provision for impairment. See <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>ote <span class=\"_ _1\"></span>3, 16, 20 <span class=\"_ _1\"></span>and 22 <span class=\"_ _1\"></span>for further <span class=\"_ _1\"></span>inf<span class=\"_ _0\"></span>ormation <span class=\"_ _1\"></span>ab<span class=\"_ _0\"></span>out <span class=\"_ _1\"></span>the Gro<span class=\"_ _0\"></span><span class=\"ff4\">up\u2019s accounting for </span>trade receivables, loan<span class=\"_ _0\"></span>s, other receivables an<span class=\"_ _0\"></span>d credit risk.<span class=\"_ _0\"></span> Cash and cash equiv<span class=\"_ _0\"></span>alents<span class=\"_ _0\"></span> For <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>purpos<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>resentation <span class=\"_ _12\"></span>in <span class=\"_ _12\"> </span>the <span class=\"_ _39\"> </span>stateme<span class=\"_ _0\"></span>nt <span class=\"_ _12\"></span>of <span class=\"_ _12\"></span>cash <span class=\"_ _12\"></span>flows, <span class=\"_ _12\"> </span>c<span class=\"_ _0\"></span>ash <span class=\"_ _12\"></span>a<span class=\"_ _0\"></span>nd <span class=\"_ _12\"></span>cash <span class=\"_ _12\"></span>equivalents<span class=\"_ _0\"></span> includes cash on han<span class=\"_ _0\"></span>d.  Interest rate swap The <span class=\"_ _4\"></span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _4\"></span>has <span class=\"_ _12\"></span>entered <span class=\"_ _12\"></span>into <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>nterest <span class=\"_ _4\"></span>rate <span class=\"_ _12\"></span>swap<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>to <span class=\"_ _12\"></span>hedge <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>ts <span class=\"_ _4\"></span>risk <span class=\"_ _12\"></span>exposure <span class=\"_ _12\"> </span>to <span class=\"_ _12\"></span>interest<span class=\"_ _3\"></span>-bearing debt. <span class=\"_ _39\"> </span>Changes <span class=\"_ _39\"> </span>in <span class=\"_ _39\"> </span>fai<span class=\"_ _0\"></span>r <span class=\"_ _12\"> </span>v<span class=\"_ _0\"></span>alue <span class=\"_ _12\"> </span>of<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>tho<span class=\"_ _0\"></span>se <span class=\"_ _12\"> </span>deri<span class=\"_ _0\"></span>vates <span class=\"_ _39\"> </span>is <span class=\"_ _39\"> </span>recognize<span class=\"_ _0\"></span>d <span class=\"_ _39\"> </span>as <span class=\"_ _39\"> </span>unrealiz<span class=\"_ _0\"></span>ed <span class=\"_ _12\"> </span>p<span class=\"_ _0\"></span>rofit/loss <span class=\"_ _39\"> </span>under financial<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>income/loss and allocated to, <span class=\"_ _1\"></span>an unrealized profit/loss as <span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>ther current receivables in the balance sheet.<span class=\"_ _0\"></span> Currency hedging Salmon <span class=\"_ _f\"> </span>Evolution <span class=\"_ _f\"> </span>Sales<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>AS <span class=\"_ _f\"> </span>make <span class=\"_ _f\"> </span>use <span class=\"_ _f\"> </span>of <span class=\"_ _f\"> </span>forwa<span class=\"_ _0\"></span>rd <span class=\"_ _f\"> </span>currency <span class=\"_ _f\"> </span>contracts <span class=\"_ _f\"> </span>to <span class=\"_ _f\"> </span>hedge <span class=\"_ _f\"> </span>agai<span class=\"_ _0\"></span>nst fluctuations <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>exchange <span class=\"_ _3\"></span>rates <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>arises <span class=\"_ _3\"></span>during <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>period<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>between <span class=\"_ _3\"></span>when <span class=\"_ _3\"></span>Salmon <span class=\"_ _3\"></span>Evolution<span class=\"_ _0\"></span> Sales <span class=\"_ _3\"></span>enters <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>sales <span class=\"_ _4\"></span>contract <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>when<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>roduct <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>paid <span class=\"_ _4\"></span>for. <span class=\"_ _3\"></span>Changes <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>of<span class=\"_ _0\"></span> those contracts <span class=\"_ _1\"></span>is<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>recogn<span class=\"_ _0\"></span>ized <span class=\"_ _1\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>unrealized<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>profit/loss<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>under fina<span class=\"_ _0\"></span>ncial income/loss and to <span class=\"_ _1\"></span>other current receivables in th<span class=\"_ _0\"></span>e balanc<span class=\"_ _0\"></span>e sheet.  Power hedging <span class=\"_ _0\"></span>contracts The G<span class=\"_ _1\"></span>roup has entered <span class=\"_ _1\"></span>into power <span class=\"_ _1\"></span>suppl<span class=\"_ _0\"></span>y co<span class=\"_ _1\"></span>ntract with S<span class=\"_ _1\"></span>tatkraft in o<span class=\"_ _1\"></span>rder to hedge <span class=\"_ _1\"></span>its exposure to fluctuations in the power prices. Due <span class=\"_ _1\"></span>to changes in the construction and production plan, <span class=\"ls14\">a </span>significant <span class=\"_ _12\"></span>part <span class=\"_ _12\"></span>of <span class=\"_ _4\"></span>th<span class=\"_ _0\"></span><span class=\"ls11\">is</span> <span class=\"_ _4\"></span>energy <span class=\"_ _12\"></span>contract <span class=\"_ _12\"></span>has <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>ot <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>een <span class=\"_ _4\"></span>used <span class=\"_ _12\"></span>for <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>nternal <span class=\"_ _12\"></span>purposes. <span class=\"_ _12\"></span>Hence, <span class=\"_ _12\"></span>the contract <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>longe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>considered<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>own <span class=\"_ _0\"></span>use, <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nd <span class=\"_ _0\"></span>therefore <span class=\"_ _0\"></span>meas<span class=\"_ _0\"></span>ured <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue. <span class=\"_ _0\"></span>Changes in <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _18\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _18\"></span>the<span class=\"_ _0\"></span>se <span class=\"_ _18\"></span>deriva<span class=\"_ _0\"></span>tes <span class=\"_ _18\"></span>is <span class=\"_ _1\"></span>recogni<span class=\"_ _0\"></span>zed <span class=\"_ _18\"></span>as unrealized <span class=\"_ _1\"></span>profit/loss <span class=\"_ _1\"></span>under <span class=\"_ _1\"></span>financia<span class=\"_ _0\"></span>l <span class=\"_ _18\"></span>income/los<span class=\"_ _0\"></span>s and allocated to, an <span class=\"_ _0\"></span>unrealized profit/lo<span class=\"_ _0\"></span>ss as othe<span class=\"_ _0\"></span>r current receivables in<span class=\"_ _0\"></span> the balan<span class=\"_ _0\"></span>ce sheet. Biological ass<span class=\"_ _0\"></span>ets Biological <span class=\"_ _4\"></span>assets <span class=\"_ _3\"></span>are, <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>accordance <span class=\"_ _3\"></span>wi<span class=\"_ _0\"></span>th <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>41,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>measured <span class=\"_ _3\"></span>at <span class=\"_ _4\"></span>fair <span class=\"_ _3\"></span>val<span class=\"_ _0\"></span>ue <span class=\"_ _3\"></span>unless <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>value cannot <span class=\"_ _39\"> </span>be <span class=\"_ _39\"> </span>measured <span class=\"_ _39\"> </span>reli<span class=\"_ _0\"></span>ably. <span class=\"_ _39\"> </span>For <span class=\"_ _39\"> </span>salmon <span class=\"_ _39\"> </span>in <span class=\"_ _39\"> </span>the <span class=\"_ _39\"> </span>grow<span class=\"_ _0\"></span>-out <span class=\"_ _39\"> </span>facili<span class=\"_ _0\"></span>ty, <span class=\"_ _12\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>present <span class=\"_ _39\"> </span>val<span class=\"_ _0\"></span>ue <span class=\"_ _12\"></span>model<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span>s applied <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>estimate <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>fair <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ue. <span class=\"_ _0\"></span>For <span class=\"_ _3\"></span>roe, <span class=\"_ _0\"></span>fry<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>and<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>smolt, <span class=\"_ _3\"></span>hist<span class=\"_ _0\"></span>orica<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>cost <span class=\"_ _3\"></span>is <span class=\"_ _0\"></span>deeme<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>provide the best <span class=\"_ _1\"></span>estimate of <span class=\"_ _1\"></span>fair value, and <span class=\"_ _1\"></span>hence applied. For <span class=\"_ _1\"></span>further information, please refer <span class=\"_ _1\"></span>to note 6.attributable <span class=\"_ _11\"> </span>to <span class=\"_ _11\"> </span>the <span class=\"_\"> </span>acq<span class=\"_ _0\"></span>uisition <span class=\"_ _11\"> </span>and <span class=\"_ _11\"> </span>placement <span class=\"_ _11\"> </span>of <span class=\"_ _11\"> </span>fixed <span class=\"_ _11\"> </span>assets <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>service. <span class=\"_ _11\"> </span>Costs <span class=\"_ _11\"> </span>of <span class=\"_ _11\"> </span>major replacements <span class=\"_ _4\"></span>an<span class=\"_ _0\"></span>d <span class=\"_ _4\"></span>renewals <span class=\"_ _4\"></span>tha<span class=\"_ _0\"></span>t <span class=\"_ _4\"></span>substantially<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>extend <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>econ<span class=\"_ _0\"></span>omic <span class=\"_ _4\"></span>life <span class=\"_ _12\"></span>and <span class=\"_ _4\"></span>functionality<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>of fixed <span class=\"_ _11\"> </span>asset <span class=\"_ _15\"> </span>are <span class=\"_ _11\"> </span>capitalized. <span class=\"_ _15\"> </span>Costs <span class=\"_ _11\"> </span>associated <span class=\"_ _15\"> </span>with <span class=\"_ _15\"> </span>normal <span class=\"_ _11\"> </span>main<span class=\"_ _0\"></span>tenance <span class=\"_ _11\"> </span>and <span class=\"_ _15\"> </span>repairs <span class=\"_ _11\"> </span>are expensed as incurre<span class=\"_ _0\"></span>d.  Assets <span class=\"_ _39\"> </span>are <span class=\"_ _16\"> </span>normal<span class=\"_ _0\"></span>ly <span class=\"_ _16\"> </span>considered <span class=\"_ _16\"> </span>property<span class=\"_ _0\"></span>, <span class=\"_ _39\"> </span>pl<span class=\"_ _0\"></span>ant, <span class=\"_ _39\"> </span>an<span class=\"_ _0\"></span>d <span class=\"_ _39\"> </span>equip<span class=\"_ _0\"></span>ment <span class=\"_ _39\"> </span>i<span class=\"_ _0\"></span>f <span class=\"_ _39\"> </span>the <span class=\"_ _16\"> </span>useful <span class=\"_ _16\"> </span>econ<span class=\"_ _0\"></span>omic <span class=\"_ _39\"> </span>l<span class=\"_ _0\"></span>ife exceeds <span class=\"_ _3\"></span>one <span class=\"_ _3\"></span>year. <span class=\"_ _3\"></span>Straig<span class=\"_ _0\"></span>ht-li<span class=\"_ _0\"></span>ne <span class=\"_ _3\"></span>depreciation <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>applied <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>useful <span class=\"_ _3\"></span>life <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>property, <span class=\"_ _3\"></span>plan<span class=\"_ _0\"></span>t, and <span class=\"_ _4\"></span>eq<span class=\"_ _0\"></span>ui<span class=\"ff4\">pment <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>ased <span class=\"_ _4\"></span>on <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>asset\u2019s <span class=\"_ _4\"></span>hi<span class=\"_ _0\"></span>storical <span class=\"_ _4\"></span>cost. <span class=\"_ _12\"></span>If <span class=\"_ _4\"></span>a <span class=\"_ _12\"></span>substantial<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>part <span class=\"_ _12\"></span>of <span class=\"_ _12\"></span>an <span class=\"_ _4\"></span>asset <span class=\"_ _12\"></span>has <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>n </span>individual <span class=\"_ _3\"></span>an<span class=\"_ _0\"></span>d <span class=\"_ _3\"></span>different <span class=\"_ _3\"></span>useful <span class=\"_ _3\"></span>life, <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>portion <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>depreciated <span class=\"_ _3\"></span>sepa<span class=\"_ _0\"></span>rately. <span class=\"_ _3\"></span>The <span class=\"_ _3\"></span>asset\u2019s <span class=\"_ _3\"></span>resid<span class=\"_ _0\"></span>ual value <span class=\"_\"> </span>and <span class=\"_ _17\"> </span>useful <span class=\"_\"> </span>life <span class=\"_ _17\"> </span>are <span class=\"_\"> </span>evaluated <span class=\"_\"> </span>annually. <span class=\"_ _17\"> </span>Gains <span class=\"_\"> </span>or <span class=\"_ _17\"> </span>losses <span class=\"_\"> </span>arising <span class=\"_ _17\"> </span>fr<span class=\"_ _3\"></span>om <span class=\"_ _17\"> </span>the <span class=\"_\"> </span>disposal <span class=\"_\"> </span>or retirement <span class=\"_ _0\"></span>of an a<span class=\"_ _0\"></span>sset ar<span class=\"_ _0\"></span>e determined <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>the di<span class=\"_ _0\"></span>fference <span class=\"_ _0\"></span>between <span class=\"_ _0\"></span>the sal<span class=\"_ _0\"></span>es proceeds <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>the carrying <span class=\"_ _3\"></span>amount <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>asset <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>recogni<span class=\"_ _0\"></span>zed <span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>part <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>other <span class=\"_ _3\"></span>income <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ccompanying statements of other c<span class=\"_ _0\"></span>omprehensive in<span class=\"_ _0\"></span>come.<span class=\"_ _0\"></span> Depreciation <span class=\"_\"> </span>is <span class=\"_ _c\"> </span>c<span class=\"_ _0\"></span>harged <span class=\"_\"> </span>to <span class=\"_ _c\"> </span>expense<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>when<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>the <span class=\"_\"> </span>property, <span class=\"_ _c\"> </span>pla<span class=\"_ _0\"></span>nt <span class=\"_ _17\"> </span>or <span class=\"_\"> </span>equipment <span class=\"_ _17\"> </span>is <span class=\"_\"> </span>ready <span class=\"_ _17\"> </span>for intended use. <span class=\"_ _1\"></span>As per <span class=\"_ _1\"></span>31.12.2022 the Company is <span class=\"_ _1\"></span>still in <span class=\"_ _1\"></span>a test- and <span class=\"_ _1\"></span>verification phase <span class=\"_ _1\"></span>for its <span class=\"_ _1\"></span>Indre Har\u00f8y <span class=\"_ _0\"></span>fac<span class=\"_ _0\"></span>ility <span class=\"_ _0\"></span>and <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>facility<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>therefore <span class=\"_ _3\"></span>not <span class=\"_ _0\"></span>deemed <span class=\"_ _3\"></span>ready <span class=\"_ _0\"></span>for <span class=\"_ _3\"></span>intended <span class=\"_ _0\"></span>use. <span class=\"_ _3\"></span>As <span class=\"_ _0\"></span>su<span class=\"_ _3\"></span>ch, <span class=\"_ _0\"></span>assets under <span class=\"_ _1\"></span>construction are <span class=\"_ _1\"></span>not <span class=\"_ _1\"></span>depreciated. On <span class=\"_ _18\"></span>the same <span class=\"_ _1\"></span>note, <span class=\"_ _1\"></span>all o<span class=\"_ _1\"></span>perating income <span class=\"_ _18\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>associated to <span class=\"_ _12\"> </span>the <span class=\"_ _39\"> </span>fact <span class=\"_ _39\"> </span>tha<span class=\"_ _0\"></span>t <span class=\"_ _12\"> </span>the <span class=\"_ _39\"> </span>Comp<span class=\"_ _0\"></span>any <span class=\"_ _39\"> </span>is <span class=\"_ _39\"> </span>still <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>a <span class=\"_ _39\"> </span>test<span class=\"_ _0\"></span>-phase <span class=\"_ _39\"> </span>for <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span>ts <span class=\"_ _12\"></span>only <span class=\"_ _39\"> </span>operati<span class=\"_ _0\"></span>ng <span class=\"_ _12\"> </span>fac<span class=\"_ _0\"></span>ility. <span class=\"_ _12\"> </span>H<span class=\"_ _0\"></span>owever, operating income is rec<span class=\"_ _0\"></span>ognised in<span class=\"_ _0\"></span> the P&amp;L. Impairment Management reviews lon<span class=\"_ _0\"></span>g-lived assets for impairmen<span class=\"_ _0\"></span>t annually, or more frequently, whenever events or changes in c<span class=\"_ _0\"></span>ircumstances indicate tha<span class=\"_ _0\"></span>t the carrying value may not be recoverable. The recoverable amount<span class=\"_ _0\"></span> is the higher of an asset\u2019s fair value less costs of disposal an<span class=\"_ _0\"></span>d value in use. When such a<span class=\"_ _0\"></span>ssets are identi<span class=\"_ _0\"></span>fied, with certain in<span class=\"_ _0\"></span>dicators, an impairmen<span class=\"_ _0\"></span>t test will<span class=\"_ _0\"></span> b<span class=\"_ _0\"></span>e carried out.  If an <span class=\"_ _0\"></span>evaluation <span class=\"_ _0\"></span>is require<span class=\"_ _0\"></span>d, the <span class=\"_ _0\"></span>estimated<span class=\"_ _0\"></span> future <span class=\"_ _0\"></span>undiscounted <span class=\"_ _0\"></span>cash <span class=\"_ _0\"></span>flows <span class=\"_ _0\"></span>associated <span class=\"_ _0\"></span>with the<span class=\"_ _0\"></span> asset <span class=\"_ _1\"></span>are compared to <span class=\"_ _1\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>asset\u2019s carrying value <span class=\"_ _1\"></span>to determine if <span class=\"_ _1\"></span>an adjustment <span class=\"_ _1\"></span>for impairment to <span class=\"_ _0\"></span>such <span class=\"_ _3\"></span>asset <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>necessary. <span class=\"_ _3\"></span>The <span class=\"_ _3\"></span>effect <span class=\"_ _0\"></span>of <span class=\"_ _3\"></span>any <span class=\"_ _3\"></span>impai<span class=\"_ _0\"></span>rment <span class=\"_ _3\"></span>would <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>expen<span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>difference between the<span class=\"_ _0\"></span> fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>of s<span class=\"_ _0\"></span>uch asset <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>it\u2019s carry<span class=\"_ _0\"></span>ing value. <span class=\"_ _0\"></span>Non<span class=\"_ _0\"></span><span class=\"ff1\">-fina<span class=\"_ _0\"></span>ncial a<span class=\"_ _0\"></span>ssets that <span class=\"_ _0\"></span>suffered </span>an <span class=\"_ _17\"> </span>impai<span class=\"_ _0\"></span>rment <span class=\"_ _17\"> </span>are <span class=\"_ _17\"> </span>revi<span class=\"_ _0\"></span>ewed <span class=\"_ _17\"> </span>for <span class=\"_\"> </span>possible <span class=\"_ _17\"> </span>rever<span class=\"_ _0\"></span>sal <span class=\"_ _17\"> </span>of <span class=\"_\"> </span>the <span class=\"_ _c\"> </span>impai<span class=\"_ _0\"></span>rment <span class=\"_ _17\"> </span>at <span class=\"_\"> </span>the <span class=\"_ _17\"> </span>end <span class=\"_ _17\"> </span>of <span class=\"_\"> </span>each reporting period. <span class=\"_ _0\"></span> Patents <span class=\"_ _11\"> </span>ar<span class=\"_ _0\"></span>e <span class=\"_ _11\"> </span>capital<span class=\"_ _0\"></span>ized <span class=\"_ _11\"> </span>a<span class=\"_ _0\"></span>nd <span class=\"_ _11\"> </span>measured<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>at <span class=\"_ _15\"> </span>cost <span class=\"_ _11\"> </span>less <span class=\"_ _15\"> </span>accumulated <span class=\"_ _11\"> </span>a<span class=\"_ _0\"></span>mortization <span class=\"_ _15\"> </span>and <span class=\"_ _11\"> </span>any accumulated impairmen<span class=\"_ _0\"></span>t losses, if any<span class=\"_ _0\"></span>.  Intangible assets<span class=\"_ _0\"></span> Expenses <span class=\"_ _f\"> </span>rel<span class=\"_ _0\"></span>ated <span class=\"_ _f\"> </span>to <span class=\"_ _f\"> </span>r<span class=\"_ _0\"></span>esearch <span class=\"_ _f\"> </span>a<span class=\"_ _0\"></span>ctivities <span class=\"_ _f\"> </span>are <span class=\"_ _10\"> </span>expensed <span class=\"_ _f\"> </span>as <span class=\"_ _10\"> </span>incurred. <span class=\"_ _f\"> </span>E<span class=\"_ _0\"></span>xpenses <span class=\"_ _f\"> </span>rel<span class=\"_ _0\"></span>ated <span class=\"_ _f\"> </span>to development <span class=\"_ _24\"> </span>ac<span class=\"_ _0\"></span>tivities <span class=\"_ _24\"> </span>a<span class=\"_ _0\"></span>re <span class=\"_ _24\"> </span>capitalized <span class=\"_ _13\"> </span>if <span class=\"_ _24\"> </span>the <span class=\"_ _24\"> </span>product <span class=\"_ _13\"> </span>or <span class=\"_ _24\"> </span>process <span class=\"_ _13\"> </span>is <span class=\"_ _24\"> </span>techni<span class=\"_ _0\"></span>cally <span class=\"_ _24\"> </span>and commercially feasible, <span class=\"_ _18\"></span>and the <span class=\"_ _18\"></span>Group <span class=\"_ _1\"></span>has <span class=\"_ _1\"></span>adequ<span class=\"_ _0\"></span>ate <span class=\"_ _18\"></span>res<span class=\"_ _0\"></span>ources <span class=\"_ _1\"></span>to <span class=\"_ _18\"></span>c<span class=\"_ _0\"></span>omplete the <span class=\"_ _18\"></span>devel<span class=\"_ _3\"></span>opment. Acquisitions In accordance with IFRS, goodwill is allocated to each of <span class=\"_ _1\"></span>the acquirer\u2019s cash generating units, or <span class=\"_ _1\"></span>group <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>cash generating <span class=\"_ _1\"></span>units, that <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>expected to <span class=\"_ _18\"></span>benefi<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>from <span class=\"_ _1\"></span>the business <span class=\"_ _18\"></span>c<span class=\"_ _0\"></span>ombination. This can <span class=\"_ _0\"></span>include <span class=\"_ _0\"></span>existing <span class=\"_ _0\"></span>CGU\u2019s <span class=\"_ _0\"></span>of the <span class=\"_ _0\"></span>acquirer <span class=\"_ _0\"></span>irrespective <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>whether <span class=\"_ _0\"></span>other assets<span class=\"_ _0\"></span> or <span class=\"_ _0\"></span>liabilities of the acquiree are a<span class=\"_ _0\"></span>ssigned to those uni<span class=\"_ _0\"></span>ts.  In <span class=\"_ _0\"></span>identifying <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>CGU, an <span class=\"_ _0\"></span>entity <span class=\"_ _0\"></span>considers <span class=\"_ _0\"></span>cash <span class=\"_ _0\"></span>flows <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>parties <span class=\"_ _0\"></span>outside <span class=\"_ _0\"></span>of the<span class=\"_ _0\"></span> entity<span class=\"_ _0\"></span>. If <span class=\"_ _0\"></span>an active <span class=\"_ _4\"></span>market <span class=\"_ _4\"></span>exi<span class=\"_ _0\"></span>sts <span class=\"_ _4\"></span>for <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>he <span class=\"_ _4\"></span>output <span class=\"_ _4\"></span>produced <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>y <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>group <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ssets, <span class=\"_ _4\"></span>these <span class=\"_ _4\"></span>assets <span class=\"_ _4\"></span>or group of assets shal<span class=\"_ _0\"></span>l be identified a<span class=\"_ _0\"></span>s a CGU, even if some <span class=\"_ _0\"></span>or all<span class=\"_ _0\"></span> of the output is <span class=\"_ _0\"></span>used internally.<span class=\"_ _0\"></span>  In identifying whether <span class=\"_ _1\"></span>cash inflows <span class=\"_ _1\"></span>from an <span class=\"_ _1\"></span>asset (or <span class=\"_ _1\"></span>groups of <span class=\"_ _1\"></span>assets) is <span class=\"_ _1\"></span>larg<span class=\"_ _0\"></span>ely independent of the <span class=\"_ _39\"> </span>cash <span class=\"_ _16\"> </span>inflows <span class=\"_ _16\"> </span>from <span class=\"_ _16\"> </span>other <span class=\"_ _16\"> </span>assets <span class=\"_ _39\"> </span>(<span class=\"_ _0\"></span>or <span class=\"_ _39\"> </span>gro<span class=\"_ _0\"></span>ups <span class=\"_ _39\"> </span>of <span class=\"_ _16\"> </span>assets). <span class=\"_ _16\"> </span>An <span class=\"_ _39\"> </span>en<span class=\"_ _0\"></span>tity <span class=\"_ _39\"> </span>con<span class=\"_ _0\"></span>siders <span class=\"_ _39\"> </span>various<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>factor<span class=\"_ _0\"></span>s including: -<span class=\"_ _1b\"> </span>How <span class=\"_ _39\"> </span>man<span class=\"_ _0\"></span>agement <span class=\"_ _16\"> </span><span class=\"ff4\">monitors <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>entity\u2019s <span class=\"_ _16\"> </span>opera<span class=\"_ _0\"></span>tions <span class=\"_ _16\"> </span>(such <span class=\"_ _16\"> </span>as <span class=\"_ _16\"> </span>by <span class=\"_ _16\"> </span>product <span class=\"_ _16\"> </span>lines, <span class=\"_ _16\"> </span>businesses,</span>individual loca<span class=\"_ _0\"></span>tions, districts, or regiona<span class=\"_ _0\"></span>l areas); or<span class=\"_ _0\"></span> -<span class=\"_ _15\"> </span><span class=\"ff4\">How <span class=\"_ _3\"></span>management <span class=\"_ _3\"></span>ma<span class=\"_ _0\"></span>kes <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>decisions <span class=\"_ _3\"></span>ab<span class=\"_ _0\"></span>out <span class=\"_ _3\"></span>continuing <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>disp<span class=\"_ _0\"></span>osing <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>entity<span class=\"_ _0\"></span>\u2019s <span class=\"_ _3\"></span>assets</span>and operations<span class=\"_ _0\"></span> According <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>3<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>transacti<span class=\"_ _0\"></span>ons <span class=\"_ _3\"></span>costs <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>not <span class=\"_ _3\"></span>recogn<span class=\"_ _0\"></span>ized <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>balanc<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>sheet <span class=\"_ _3\"></span>but <span class=\"_ _3\"></span>taken <span class=\"_ _3\"></span>to<span class=\"_ _0\"></span> profit and loss.<span class=\"_ _0\"></span> In the relevant peri<span class=\"_ _0\"></span>od The Group have n<span class=\"_ _0\"></span>ot had activi<span class=\"_ _0\"></span>ties related to acquisi<span class=\"_ _0\"></span>tion activities.<span class=\"_ _0\"></span><span class=\"ff3\"> </span>Trade and Other Receiv<span class=\"_ _0\"></span>ables Trade <span class=\"_ _1\"></span>receivables are <span class=\"_ _1\"></span>initially <span class=\"_ _1\"></span>recognized at <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span>mortized cost, <span class=\"_ _18\"></span>l<span class=\"_ _0\"></span>ess <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>provision <span class=\"_ _1\"></span>for expected <span class=\"_ _1\"></span>credit losses. Credit <span class=\"_ _1\"></span>loss provisions are <span class=\"_ _1\"></span>based on individual customer <span class=\"_ _1\"></span>assessments<span class=\"_ _0\"></span> over <span class=\"_ _1\"></span>each reporting period and not on a<span class=\"_ _0\"></span> 12-month p<span class=\"_ _0\"></span>eriod.  The Group has pr<span class=\"_ _0\"></span>ocedures t<span class=\"_ _0\"></span>o ensure that prod<span class=\"_ _0\"></span>ucts are only sold t<span class=\"_ _0\"></span>o cust<span class=\"_ _0\"></span>omers with sa<span class=\"_ _0\"></span>tisfactory creditworthiness, <span class=\"_\"> </span>where <span class=\"_ _17\"> </span>credit <span class=\"_\"> </span>insu<span class=\"_ _1\"></span>rance <span class=\"_\"> </span>is <span class=\"_ _17\"> </span>used <span class=\"_\"> </span>when <span class=\"_ _c\"> </span>deemed <span class=\"_\"> </span>necessary. <span class=\"_\"> </span>T<span class=\"_ _1\"></span>his <span class=\"_\"> </span>risk <span class=\"_ _c\"> </span>is, <span class=\"_\"> </span>per 31.12.2022, not considere<span class=\"_ _0\"></span>d to be material. <span class=\"_ _0\"></span><span class=\"ls0\"> </span>In 2022 <span class=\"_ _0\"></span>all produced <span class=\"_ _0\"></span>fish <span class=\"_ _0\"></span>was sold t<span class=\"_ _0\"></span>o Salmon <span class=\"_ _0\"></span>Evolution Sales <span class=\"_ _0\"></span>AS, which<span class=\"_ _0\"></span> in tur<span class=\"_ _0\"></span>n sold it <span class=\"_ _0\"></span>to external customers. The sal<span class=\"_ _0\"></span>es company secures the b<span class=\"_ _0\"></span>ulk of its sales through credi<span class=\"_ _0\"></span>t insurance. <span class=\"_ _3\"></span> Classification of curr<span class=\"_ _0\"></span>ent and non<span class=\"_ _0\"></span>-current items Assets <span class=\"_ _3\"></span>are <span class=\"_ _4\"></span>cla<span class=\"_ _0\"></span>ssified <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>current <span class=\"_ _4\"></span>when <span class=\"_ _4\"></span>it <span class=\"_ _4\"></span>expected <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>be <span class=\"_ _3\"></span>rea<span class=\"_ _0\"></span>lized <span class=\"_ _4\"></span>or <span class=\"_ _3\"></span>sold, <span class=\"_ _12\"> </span>or <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>used <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>the Group's <span class=\"_ _1\"></span>normal <span class=\"_ _1\"></span>operating <span class=\"_ _1\"></span>cycle, o<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>falls <span class=\"_ _1\"></span>due <span class=\"_ _1\"></span>or <span class=\"_ _18\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>e<span class=\"_ _0\"></span>xpected <span class=\"_ _1\"></span>to <span class=\"_ _18\"></span>be<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>realized <span class=\"_ _1\"></span>within 12 <span class=\"_ _18\"></span>months <span class=\"_ _1\"></span>after the <span class=\"_ _3\"></span>end <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>reporting <span class=\"_ _4\"></span>date. <span class=\"_ _3\"></span>Assets <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>not <span class=\"_ _3\"></span>fall <span class=\"_ _3\"></span>under <span class=\"_ _3\"></span>this <span class=\"_ _3\"></span>defi<span class=\"_ _0\"></span>nition <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>classifi<span class=\"_ _0\"></span>ed <span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>non<span class=\"_ _3\"></span>-current. Liabil<span class=\"_ _0\"></span>ities are c<span class=\"_ _0\"></span>lassified as <span class=\"_ _0\"></span>current <span class=\"_ _0\"></span>when th<span class=\"_ _0\"></span>ey are <span class=\"_ _0\"></span>expected to <span class=\"_ _0\"></span>be settled <span class=\"_ _0\"></span>in the <span class=\"_ _0\"></span>normal operating <span class=\"_ _1\"></span>cycle <span class=\"_ _18\"></span>of<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>or <span class=\"_ _18\"></span>are <span class=\"_ _1\"></span>expected <span class=\"_ _1\"></span>to <span class=\"_ _18\"></span>b<span class=\"_ _0\"></span>e <span class=\"_ _18\"></span>settled<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>within <span class=\"_ _1\"></span>12 <span class=\"_ _1\"></span>months <span class=\"_ _18\"></span>after <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>reporting date, or if <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group do<span class=\"_ _0\"></span>es not <span class=\"_ _0\"></span>have a<span class=\"_ _0\"></span>n unconditi<span class=\"_ _0\"></span>onal ri<span class=\"_ _0\"></span>ght to postp<span class=\"_ _0\"></span>one settl<span class=\"_ _0\"></span>ement for a<span class=\"_ _0\"></span>t least 12 mon<span class=\"_ _0\"></span>ths after <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>reporting <span class=\"_ _0\"></span>date. <span class=\"_ _0\"></span>Liabili<span class=\"_ _0\"></span>ties that do <span class=\"_ _0\"></span>not <span class=\"_ _0\"></span>fall <span class=\"_ _0\"></span>under this <span class=\"_ _0\"></span>defi<span class=\"_ _0\"></span>nition <span class=\"_ _0\"></span>are c<span class=\"_ _0\"></span>lassified as non-current. Borrowings Borrowings <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>initially<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>recognized <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>value, <span class=\"_ _4\"></span>net <span class=\"_ _4\"></span>of<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>transaction <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>osts <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span>curred. <span class=\"_ _3\"></span>B<span class=\"_ _0\"></span>orrowings are <span class=\"_ _0\"></span>subsequently<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>measured <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>amortized <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ost. <span class=\"_ _0\"></span>Any <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>fference <span class=\"_ _0\"></span>between <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>proceeds <span class=\"_ _0\"></span>(net <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f transaction costs) and th<span class=\"_ _0\"></span>e redemption am<span class=\"_ _0\"></span>ount is recognized in profit or l<span class=\"_ _0\"></span>oss over the period of<span class=\"_ _0\"></span> the <span class=\"_ _15\"> </span>borrowings <span class=\"_ _11\"> </span>usin<span class=\"_ _0\"></span>g <span class=\"_ _11\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>effect<span class=\"_ _0\"></span>ive <span class=\"_ _15\"> </span>interest <span class=\"_ _15\"> </span>method. <span class=\"_ _11\"> </span>Borr<span class=\"_ _0\"></span>owings <span class=\"_ _15\"> </span>derecognized <span class=\"_ _15\"> </span>when <span class=\"_ _15\"> </span>the obligation <span class=\"_ _11\"> </span>specified <span class=\"_ _15\"> </span>in <span class=\"_ _11\"> </span>the <span class=\"_ _11\"> </span>contract <span class=\"_ _11\"> </span>is <span class=\"_ _11\"> </span>discharg<span class=\"_ _0\"></span>ed, <span class=\"_ _11\"> </span>cancelled <span class=\"_ _11\"> </span>or <span class=\"_ _11\"> </span>exp<span class=\"_ _0\"></span>ired. <span class=\"_ _11\"> </span>The <span class=\"_ _11\"> </span>difference between <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>carry<span class=\"_ _0\"></span>ing <span class=\"_ _0\"></span>amount <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>finan<span class=\"_ _0\"></span>cial <span class=\"_ _0\"></span>liability <span class=\"_ _0\"></span>tha<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>has <span class=\"_ _0\"></span>been <span class=\"_ _0\"></span>extinguished <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>tran<span class=\"_ _0\"></span>sferred to <span class=\"_ _39\"> </span>another <span class=\"_ _16\"> </span>party<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>a<span class=\"_ _0\"></span>nd <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>consideration <span class=\"_ _16\"> </span>paid, <span class=\"_ _16\"> </span>inc<span class=\"_ _0\"></span>luding <span class=\"_ _16\"> </span>any <span class=\"_ _16\"> </span>non<span class=\"_ _0\"></span>-cash <span class=\"_ _16\"> </span>assets <span class=\"_ _16\"> </span>transferred <span class=\"_ _c\"> </span>or liabilities assumed, i<span class=\"_ _0\"></span>s recogni<span class=\"_ _0\"></span>zed in consolidated s<span class=\"_ _0\"></span>tatement of pr<span class=\"_ _0\"></span>ofit or loss wi<span class=\"_ _0\"></span>thin the line other<span class=\"_ _0\"></span> financial<span class=\"_ _0\"></span> items, net.  Borrowings <span class=\"_ _12\"></span>are <span class=\"_ _12\"></span>classifi<span class=\"_ _0\"></span>ed <span class=\"_ _12\"></span>as <span class=\"_ _12\"></span>current <span class=\"_ _12\"> </span>li<span class=\"_ _0\"></span>abilities <span class=\"_ _12\"></span>unle<span class=\"_ _0\"></span>ss <span class=\"_ _4\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _4\"></span>ha<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>an <span class=\"_ _39\"> </span>uncondi<span class=\"_ _0\"></span>tional <span class=\"_ _12\"></span>right <span class=\"_ _12\"></span>to defer settlement <span class=\"_ _0\"></span>of the liabi<span class=\"_ _0\"></span>lity for at least 12 months after the <span class=\"_ _0\"></span>reporting peri<span class=\"_ _0\"></span>od.<span class=\"_ _0\"></span> Borrowings cost In <span class=\"_ _1\"></span>accordanc<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>with <span class=\"_ _1\"></span>IAS <span class=\"_ _1\"></span>23, the <span class=\"_ _18\"></span>Gr<span class=\"_ _0\"></span>oup\u2019s <span class=\"_ _1\"></span>loan <span class=\"_ _1\"></span>agre<span class=\"_ _0\"></span>ements <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>subject to <span class=\"_ _18\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>following principles relating to borrowing c<span class=\"_ _0\"></span>osts:<span class=\"_ _0\"></span> General <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>specific <span class=\"_ _3\"></span>borrowing <span class=\"_ _3\"></span>costs <span class=\"_ _0\"></span>that <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>attributable <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>cquisition, <span class=\"_ _3\"></span>construction <span class=\"_ _3\"></span>or production <span class=\"_ _4\"></span>of <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>q<span class=\"_ _0\"></span>ualifying <span class=\"_ _4\"></span>asset <span class=\"_ _3\"></span>are <span class=\"_ _4\"></span>capi<span class=\"_ _0\"></span>talized <span class=\"_ _4\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>period <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>time <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>is <span class=\"_ _3\"></span>req<span class=\"_ _0\"></span>uired <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>o complete <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>prepare <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>asset <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>its <span class=\"_ _3\"></span>intended <span class=\"_ _3\"></span>use <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>sale. <span class=\"_ _3\"></span>Q<span class=\"_ _0\"></span>ualifying <span class=\"_ _3\"></span>assets <span class=\"_ _3\"></span>are <span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>sets <span class=\"_ _3\"></span>that necessarily take a<span class=\"_ _0\"></span> substantial p<span class=\"_ _0\"></span>eriod of time to get ready<span class=\"_ _0\"></span> for their intended use or sale.<span class=\"_ _3\"></span> Other borrowing co<span class=\"_ _0\"></span>sts are expensed in the p<span class=\"_ _0\"></span>eriod in whic<span class=\"_ _0\"></span>h they are incurred.<span class=\"_ _0\"></span> Statement of cash fl<span class=\"_ _0\"></span>ows The <span class=\"_ _4\"></span>accompany<span class=\"_ _0\"></span>ing <span class=\"_ _4\"></span>statemen<span class=\"_ _0\"></span>ts <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>cash <span class=\"_ _12\"></span>flows <span class=\"_ _4\"></span>are <span class=\"_ _12\"></span>prepared <span class=\"_ _4\"></span>in <span class=\"_ _12\"></span>accordance <span class=\"_ _4\"></span>with <span class=\"_ _12\"></span>the <span class=\"_ _4\"></span>indirect method. Trade and Other Payabl<span class=\"_ _0\"></span>es Trade <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>other <span class=\"_ _3\"></span>payab<span class=\"_ _0\"></span>les <span class=\"_ _3\"></span>represent <span class=\"_ _4\"></span>unpaid <span class=\"_ _3\"></span>liabiliti<span class=\"_ _0\"></span>es <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>goods <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>services <span class=\"_ _3\"></span>provided <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>the Group <span class=\"_ _39\"> </span>p<span class=\"_ _0\"></span>rior <span class=\"_ _39\"> </span>to <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>end <span class=\"_ _16\"> </span>of <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>finan<span class=\"_ _0\"></span>cial <span class=\"_ _16\"> </span>year <span class=\"_ _16\"> </span>and <span class=\"_ _39\"> </span>are <span class=\"_ _16\"> </span>presen<span class=\"_ _0\"></span>ted <span class=\"_ _39\"> </span>as <span class=\"_ _16\"> </span>curren<span class=\"_ _0\"></span>t <span class=\"_ _39\"> </span>lia<span class=\"_ _0\"></span>bilities <span class=\"_ _39\"> </span>unless<span class=\"_ _0\"></span> payment is not d<span class=\"_ _0\"></span>ue within 12 mon<span class=\"_ _0\"></span>ths after the r<span class=\"_ _0\"></span>eporting period. Trade<span class=\"_ _0\"></span> and other pay<span class=\"_ _0\"></span>ables are recognized <span class=\"_ _0\"></span>initia<span class=\"_ _0\"></span>lly <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>ir <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nd <span class=\"_ _0\"></span>are <span class=\"_ _3\"></span>subsequently <span class=\"_ _0\"></span>mea<span class=\"_ _0\"></span>sured <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>mortized <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>st <span class=\"_ _0\"></span>using the effective interest me<span class=\"_ _0\"></span>thod. <span class=\"_ _0\"></span> Pensions The <span class=\"_ _18\"></span>Group <span class=\"_ _1\"></span>offers <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>defined <span class=\"_ _18\"></span>c<span class=\"_ _0\"></span>ontribution <span class=\"_ _18\"></span>plan <span class=\"_ _18\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>its <span class=\"_ _18\"></span>employees <span class=\"_ _18\"></span>an<span class=\"_ _0\"></span>d <span class=\"_ _18\"></span>pays <span class=\"_ _18\"></span>con<span class=\"_ _0\"></span>tributions <span class=\"_ _18\"></span>to <span class=\"_ _18\"></span>publ<span class=\"_ _0\"></span>icly or <span class=\"_ _3\"></span>privately <span class=\"_ _3\"></span>admi<span class=\"_ _0\"></span>nistered <span class=\"_ _3\"></span>pension <span class=\"_ _4\"></span>insurance <span class=\"_ _3\"></span>plans <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>mandatory, <span class=\"_ _3\"></span>contractual, <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>vol<span class=\"_ _0\"></span>untary basis. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>roup <span class=\"_ _0\"></span>has <span class=\"_ _3\"></span>no <span class=\"_ _0\"></span>further <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ayment <span class=\"_ _0\"></span>obl<span class=\"_ _0\"></span>igations <span class=\"_ _0\"></span>once <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>contribution<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>have <span class=\"_ _0\"></span>been<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>paid. Contributions <span class=\"_\"> </span>are <span class=\"_ _c\"> </span>rec<span class=\"_ _0\"></span>ognized <span class=\"_ _17\"> </span>as <span class=\"_\"> </span>employee <span class=\"_ _17\"> </span>benefit <span class=\"_\"> </span>expense <span class=\"_ _c\"> </span>when<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>they <span class=\"_\"> </span>are <span class=\"_ _c\"> </span>due<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>and <span class=\"_ _17\"> </span>are<span class=\"_ _0\"></span> included <span class=\"_ _39\"> </span>as <span class=\"_ _16\"> </span>part <span class=\"_ _39\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _39\"> </span>salary <span class=\"_ _16\"> </span>and <span class=\"_ _39\"> </span>p<span class=\"_ _0\"></span>ersonnel <span class=\"_ _39\"> </span>costs <span class=\"_ _39\"> </span>in <span class=\"_ _16\"> </span>the <span class=\"_ _39\"> </span>statement <span class=\"_ _16\"> </span>of <span class=\"_ _39\"> </span>pr<span class=\"_ _0\"></span>ofit <span class=\"_ _39\"> </span>and <span class=\"_ _39\"> </span>loss. <span class=\"_ _16\"> </span>Prepaid contributions are recognized as an asset to <span class=\"_ _1\"></span>the extent in which a cash refund <span class=\"_ _1\"></span>or a reduction in the future payment<span class=\"_ _0\"></span>s is availab<span class=\"_ _0\"></span>le.  Note 2 Critical e<span class=\"_ _1\"></span>stimates and judgm<span class=\"_ _1\"></span>ents The <span class=\"_ _4\"></span>prepa<span class=\"_ _0\"></span>ration <span class=\"_ _12\"></span>of <span class=\"_ _4\"></span>fin<span class=\"_ _0\"></span>ancial <span class=\"_ _12\"></span>statements <span class=\"_ _12\"></span>requires <span class=\"_ _12\"> </span>the <span class=\"_ _12\"></span>use <span class=\"_ _12\"></span>of <span class=\"_ _4\"></span>ac<span class=\"_ _0\"></span>counting <span class=\"_ _12\"></span>estima<span class=\"_ _0\"></span>tes <span class=\"_ _4\"></span>whi<span class=\"_ _0\"></span>ch, <span class=\"_ _4\"></span>by definition, will <span class=\"_ _1\"></span>seldom <span class=\"_ _1\"></span>eq<span class=\"_ _0\"></span>ual <span class=\"_ _1\"></span>the actual <span class=\"_ _1\"></span>results. M<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>nagement <span class=\"_ _1\"></span>also needs <span class=\"_ _1\"></span>to exercise <span class=\"_ _1\"></span>judgement<span class=\"_ _0\"></span> in applying th<span class=\"_ _0\"></span>e Group\u2019s accounting polici<span class=\"_ _0\"></span>es. <span class=\"_ _0\"></span><span class=\"ff1\"> </span>In <span class=\"_ _c\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>proces<span class=\"_ _0\"></span>s <span class=\"_ _c\"> </span>of <span class=\"_ _17\"> </span>appl<span class=\"_ _0\"></span>yin<span class=\"_ _0\"></span>g <span class=\"_ _c\"> </span>the <span class=\"_ _17\"> </span>Group's<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>acco<span class=\"_ _0\"></span>unting <span class=\"_ _17\"> </span>policies, <span class=\"_ _17\"> </span>mana<span class=\"_ _0\"></span>gement <span class=\"_ _17\"> </span>has <span class=\"_ _17\"> </span>made <span class=\"_ _17\"> </span>the following <span class=\"_ _1\"></span>judgements, <span class=\"_ _1\"></span>whic<span class=\"_ _0\"></span>h <span class=\"_ _18\"></span>h<span class=\"_ _0\"></span>ave <span class=\"_ _18\"></span>the mos<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>significant <span class=\"_ _1\"></span>effect <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>the <span class=\"_ _18\"></span>am<span class=\"_ _0\"></span>ounts <span class=\"_ _1\"></span>recognised <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the Group's financia<span class=\"_ _0\"></span>l statements:<span class=\"_ _0\"></span> 1)<span class=\"_\"> </span><span class=\"ls0\">Capitalized costs as as<span class=\"_ _0\"></span>sets under constructi<span class=\"_ _0\"></span>on</span>As <span class=\"_ _16\"> </span>part <span class=\"_ _c\"> </span>of <span class=\"_ _16\"> </span>the <span class=\"_ _c\"> </span>construc<span class=\"_ _0\"></span>tion <span class=\"_ _16\"> </span>of <span class=\"_ _c\"> </span>the <span class=\"_ _16\"> </span>Gr<span class=\"_ _0\"></span>oup's <span class=\"_ _16\"> </span>prod<span class=\"_ _0\"></span>uction <span class=\"_ _16\"> </span>facilities, <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>Group <span class=\"_ _16\"> </span>h<span class=\"_ _0\"></span>as <span class=\"_ _c\"> </span>cap<span class=\"_ _0\"></span>italized certain <span class=\"_ _0\"></span>costs (s<span class=\"_ _0\"></span>uch a<span class=\"_ _0\"></span>s pe<span class=\"_ _0\"></span>rsonnel <span class=\"_ _0\"></span>expenses, r<span class=\"_ _0\"></span>ent <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>premises <span class=\"_ _0\"></span>and eq<span class=\"_ _0\"></span>uipment <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>project related <span class=\"_ _1\"></span>costs), as <span class=\"_ _18\"></span>\"<span class=\"_ _0\"></span>assets <span class=\"_ _1\"></span>under <span class=\"_ _1\"></span>constructi<span class=\"_ _0\"></span>on\" <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>accordance with <span class=\"_ _1\"></span>IAS <span class=\"_ _18\"></span>16 based <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>an allocation<span class=\"_ _0\"></span> key. The <span class=\"_ _1\"></span>allocation key is <span class=\"_ _1\"></span>employee-<span class=\"_ _0\"></span>based and <span class=\"_ _1\"></span>has been <span class=\"_ _1\"></span>calculated based on <span class=\"_ _1\"></span>the employees that <span class=\"_ _18\"></span>are <span class=\"_ _1\"></span>directly <span class=\"_ _1\"></span>involved <span class=\"_ _18\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _18\"></span>assets <span class=\"_ _18\"></span>under <span class=\"_ _1\"></span>construction's <span class=\"_ _1\"></span>share <span class=\"_ _18\"></span>of <span class=\"_ _18\"></span>the <span class=\"_ _1\"></span>total <span class=\"_ _1\"></span>salary <span class=\"_ _18\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>the <span class=\"_ _18\"></span>Group. Reference is made t<span class=\"_ _0\"></span>o note 5 for detail<span class=\"_ _0\"></span>s of additions to \"as<span class=\"_ _0\"></span>sets under c<span class=\"_ _0\"></span>onstruction\".<span class=\"_ _0\"></span> 2)<span class=\"_\"> </span>Biological assetsThe <span class=\"_\"> </span>Group's <span class=\"_\"> </span>biologic<span class=\"_ _0\"></span>al <span class=\"_\"> </span>assets <span class=\"_\"> </span>comprise <span class=\"_ _11\"> </span>smolt <span class=\"_\"> </span>and <span class=\"_\"> </span>salmon <span class=\"_\"> </span>in <span class=\"_\"> </span>a <span class=\"_\"> </span>grow<span class=\"_ _0\"></span>-o<span class=\"_ _0\"></span>ut <span class=\"_\"> </span>facility <span class=\"_\"> </span>on <span class=\"_\"> </span>land. Biological <span class=\"_ _4\"></span>assets <span class=\"_ _3\"></span>are, <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>accordance <span class=\"_ _3\"></span>wi<span class=\"_ _0\"></span>th <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>41,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>measured <span class=\"_ _3\"></span>at <span class=\"_ _4\"></span>fair <span class=\"_ _3\"></span>val<span class=\"_ _0\"></span>ue <span class=\"_ _3\"></span>unless <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>value cannot <span class=\"_ _39\"> </span>be <span class=\"_ _39\"> </span>measured <span class=\"_ _39\"> </span>reli<span class=\"_ _0\"></span>ably. <span class=\"_ _39\"> </span>For <span class=\"_ _39\"> </span>salmon <span class=\"_ _39\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _12\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>grow<span class=\"_ _0\"></span>-out <span class=\"_ _12\"> </span>fac<span class=\"_ _0\"></span>ility, <span class=\"_ _39\"> </span>a <span class=\"_ _39\"> </span>present <span class=\"_ _39\"> </span>value <span class=\"_ _39\"> </span>model<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span>s applied <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>estimate <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>fair <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ue. <span class=\"_ _0\"></span>For <span class=\"_ _3\"></span>roe, <span class=\"_ _0\"></span>fry<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>and<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>smolt, <span class=\"_ _3\"></span>historical <span class=\"_ _3\"></span>cost <span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>deemed <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>provide<span class=\"_ _0\"></span> the best estimate of fair value, and hence applied. The fair value of fish in the grow<span class=\"_ _0\"></span>-ou<span class=\"_ _0\"></span>t facilit<span class=\"ls5b\">y </span>is <span class=\"_ _3\"></span>calculated <span class=\"_ _3\"></span>by<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>multiplying <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>es<span class=\"_ _0\"></span>timated <span class=\"_ _3\"></span>biomass <span class=\"_ _3\"></span>at<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>time <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>ha<span class=\"_ _0\"></span>rvest <span class=\"_ _3\"></span>with <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>estimated sales <span class=\"_ _4\"></span>price <span class=\"_ _4\"></span>at <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>same <span class=\"_ _4\"></span>time <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>deducted <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>estimated <span class=\"_ _4\"></span>costs <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>sell. <span class=\"_ _4\"></span>For <span class=\"_ _4\"></span>fish <span class=\"_ _4\"></span>not <span class=\"_ _3\"></span>ready<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>for harvest, remaining production costs to <span class=\"_ _1\"></span>grow the fish to <span class=\"_ _1\"></span>harvest wei<span class=\"_ _0\"></span>ght are deducted. The <span class=\"_ _1\"></span>cash flow is further <span class=\"_ _1\"></span>disco<span class=\"_ _0\"></span>unted by a discount <span class=\"_ _1\"></span>rate taking into account both risk adjustment and time value. The <span class=\"_ _12\"></span>premises <span class=\"_ _39\"> </span>for <span class=\"_ _12\"> </span>val<span class=\"_ _0\"></span>uating <span class=\"_ _12\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>biomass <span class=\"_ _12\"> </span>a<span class=\"_ _0\"></span>re <span class=\"_ _12\"></span>divi<span class=\"_ _0\"></span>ded <span class=\"_ _12\"></span>into <span class=\"_ _12\"> </span>foll<span class=\"_ _0\"></span>owing <span class=\"_ _12\"> </span>c<span class=\"_ _0\"></span>ategories, <span class=\"_ _12\"></span>volume, <span class=\"_ _39\"> </span>sales<span class=\"_ _0\"></span> price <span class=\"_ _12\"> </span>a<span class=\"_ _0\"></span>nd <span class=\"_ _12\"></span>discount <span class=\"_ _39\"> </span>rate.<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>The <span class=\"_ _39\"> </span>estim<span class=\"_ _0\"></span>ated <span class=\"_ _39\"> </span>biomass <span class=\"_ _39\"> </span>volume <span class=\"_ _39\"> </span>is <span class=\"_ _39\"> </span>based <span class=\"_ _39\"> </span>on <span class=\"_ _39\"> </span>the <span class=\"_ _39\"> </span>actual <span class=\"_ _39\"> </span>number <span class=\"_ _39\"> </span>of<span class=\"_ _0\"></span> individuals <span class=\"_ _4\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>grow<span class=\"_ _0\"></span>-out <span class=\"_ _4\"></span>departmen<span class=\"_ _0\"></span>ts <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>the <span class=\"_ _12\"></span>bala<span class=\"_ _0\"></span>nce <span class=\"_ _4\"></span>sheet <span class=\"_ _4\"></span>date, <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>djusted <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _4\"></span>projected mortality up <span class=\"_ _0\"></span>to harvest <span class=\"_ _0\"></span>time and <span class=\"_ _0\"></span>multiplied <span class=\"_ _0\"></span>with the estimated <span class=\"_ _0\"></span>harvest w<span class=\"_ _0\"></span>eight per <span class=\"_ _0\"></span>individual <span class=\"_ _0\"></span>at harvest <span class=\"_ _0\"></span>time<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>The<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Group <span class=\"_ _0\"></span>consid<span class=\"_ _0\"></span>ers <span class=\"_ _0\"></span>tha<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>fish<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>greater <span class=\"_ _3\"></span>than <span class=\"_ _0\"></span>4.6<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>kg <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>ready <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>harvest<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(abou<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>3.8 kg <span class=\"_ _c\"> </span>gutted <span class=\"_ _17\"> </span>weight), <span class=\"_ _17\"> </span>and<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>such <span class=\"_ _c\"> </span>fish <span class=\"_ _17\"> </span>is <span class=\"_ _17\"> </span>thus <span class=\"_ _c\"> </span>classifi<span class=\"_ _0\"></span>ed <span class=\"_ _c\"> </span>as <span class=\"_ _c\"> </span>h<span class=\"_ _0\"></span>arvestable <span class=\"_ _c\"> </span>fi<span class=\"_ _0\"></span>sh. <span class=\"_ _17\"> </span> <span class=\"_ _c\"> </span>Fish <span class=\"_ _c\"> </span>that<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>have <span class=\"_ _c\"> </span>n<span class=\"_ _0\"></span>ot achieved this weigh<span class=\"_ _0\"></span>t are classified a<span class=\"_ _0\"></span>s non-ha<span class=\"_ _0\"></span>rvestable. Salmon <span class=\"_ _3\"></span>prices <span class=\"_ _3\"></span>are <span class=\"_ _4\"></span>volatile. <span class=\"_ _3\"></span>Sales <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>rice <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>fi<span class=\"_ _0\"></span>sh <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>grow<span class=\"_ _0\"></span>-out <span class=\"_ _3\"></span>fac<span class=\"_ _0\"></span>ility <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>based <span class=\"_ _3\"></span>on <span class=\"_ _4\"></span>forward prices <span class=\"_ _4\"></span>from <span class=\"_ _4\"></span>Fish <span class=\"_ _4\"></span>Pool <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>relevant <span class=\"_ _4\"></span>adjustment<span class=\"_ _0\"></span>s. <span class=\"_ _3\"></span>T<span class=\"_ _0\"></span>he <span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>et <span class=\"_ _3\"></span>sales<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _3\"></span>is<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>adj<span class=\"_ _0\"></span>usted <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>expected quality di<span class=\"_ _0\"></span>fferences and <span class=\"_ _0\"></span>harvesting, l<span class=\"_ _0\"></span>ogistic and <span class=\"_ _0\"></span>sales expenses. <span class=\"_ _0\"></span>For <span class=\"_ _0\"></span>Q2 2023 <span class=\"_ _0\"></span>a discount <span class=\"_ _0\"></span>of N<span class=\"_ _3\"></span><span class=\"ls5c\">OK </span>10/kg <span class=\"_ _c\"> </span>is <span class=\"_ _c\"> </span>ap<span class=\"_ _0\"></span>plied <span class=\"_ _c\"> </span>due <span class=\"_ _c\"> </span>t<span class=\"_ _0\"></span>o <span class=\"_ _c\"> </span>high <span class=\"_ _17\"> </span>uncertainty <span class=\"_ _17\"> </span>in <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>contract <span class=\"_ _c\"> </span>ma<span class=\"_ _0\"></span>rket <span class=\"_ _c\"> </span>followi<span class=\"_ _0\"></span>ng <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>Norwegi<span class=\"_ _0\"></span>an Government's prop<span class=\"_ _0\"></span>osed resource tax. <span class=\"_ _0\"></span> Before the fi<span class=\"_ _0\"></span>sh reaches <span class=\"_ _0\"></span>a live <span class=\"_ _0\"></span>weight of 4.60 <span class=\"_ _0\"></span>kg, the fi<span class=\"_ _0\"></span>sh is assumed <span class=\"_ _0\"></span>non harvestable <span class=\"_ _0\"></span>(immature<span class=\"_ _0\"></span> fish). <span class=\"_ _0\"></span>The <span class=\"_ _3\"></span>fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _3\"></span>of <span class=\"_ _0\"></span>imma<span class=\"_ _0\"></span>ture <span class=\"_ _3\"></span>fish <span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>adjusted <span class=\"_ _3\"></span>by <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>estimated <span class=\"_ _3\"></span>remaining <span class=\"_ _3\"></span>cost <span class=\"_ _0\"></span>neces<span class=\"_ _0\"></span>sary <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>o grow <span class=\"_ _c\"> </span>the <span class=\"_ _17\"> </span>fish <span class=\"_ _17\"> </span>to <span class=\"_ _c\"> </span>men<span class=\"_ _0\"></span>tioned <span class=\"_ _17\"> </span>optimal <span class=\"_ _17\"> </span>harvest <span class=\"_ _17\"> </span>weight. <span class=\"_ _17\"> </span>Using <span class=\"_ _17\"> </span>estimated <span class=\"_ _17\"> </span>feed, <span class=\"_ _17\"> </span>electric<span class=\"_ _0\"></span>ity <span class=\"_ _c\"> </span>an<span class=\"_ _0\"></span>d oxygen <span class=\"_ _3\"></span>prices, <span class=\"_ _3\"></span>as <span class=\"_ _0\"></span>wel<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>other <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>osts <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>foreca<span class=\"_ _0\"></span>st <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>remaining <span class=\"_ _3\"></span>cost <span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>made<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>One <span class=\"_ _3\"></span>also <span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span><span class=\"ls3d\">ve <span class=\"_ _3\"></span></span>to adjust for expected m<span class=\"_ _0\"></span>ortality<span class=\"_ _0\"></span> rates.  For further information, pl<span class=\"_ _0\"></span>ease refer to n<span class=\"_ _0\"></span>ote 6. Because <span class=\"_\"> </span>of <span class=\"_ _17\"> </span>the <span class=\"_\"> </span>volatility <span class=\"_\"> </span>in <span class=\"_ _17\"> </span>the <span class=\"_\"> </span>price <span class=\"_\"> </span>of <span class=\"_ _17\"> </span>Atlantic<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>salmon <span class=\"_\"> </span>or <span class=\"_\"> </span>changes <span class=\"_ _17\"> </span>in <span class=\"_\"> </span>factor <span class=\"_\"> </span>relating <span class=\"_\"> </span>to production <span class=\"_ _3\"></span>or <span class=\"_ _0\"></span>harvesting <span class=\"_ _3\"></span>schedules <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>estimated <span class=\"_ _3\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _3\"></span>varies. <span class=\"_ _0\"></span>The <span class=\"_ _3\"></span>Grou<span class=\"_ _1\"></span>p <span class=\"_ _3\"></span>considers <span class=\"_ _4\"></span>sales price, volume <span class=\"_ _1\"></span>and applie<span class=\"_ _0\"></span>d <span class=\"_ _1\"></span>disco<span class=\"_ _0\"></span>unt <span class=\"_ _1\"></span>rate as the <span class=\"_ _1\"></span>ke<span class=\"_ _0\"></span>y parameters <span class=\"_ _1\"></span>for valuation. To have <span class=\"_ _1\"></span>a better view of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>risk in <span class=\"_ _0\"></span>the eve<span class=\"_ _0\"></span>nt of <span class=\"_ _0\"></span>changes i<span class=\"_ _0\"></span>n these<span class=\"_ _0\"></span> parameters<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>sensitivity <span class=\"_ _0\"></span>analysis <span class=\"_ _0\"></span>is done <span class=\"_ _0\"></span>in th<span class=\"_ _0\"></span>e following table (showin<span class=\"_ _0\"></span>g the change i<span class=\"_ _0\"></span>n fair value, and he<span class=\"_ _0\"></span>nce th<span class=\"_ _0\"></span>e Group profit before tax)<span class=\"_ _0\"></span>;  Sensitivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>y a<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>ly<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>s of bi<span class=\"_ _1\"></span>om<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span> (<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thous<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nds)<span class=\"_ _86\"> </span><span class=\"ls5e\">2022<span class=\"_ _81\"> </span>2021</span>Cha<span class=\"_ _3\"></span>nge<span class=\"_ _18\"></span> i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span> s<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>es<span class=\"_ _0\"></span> pr<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>e +<span class=\"_ _18\"></span>1<span class=\"_ _0\"></span> NOK/kg <span class=\"_ _87\"> </span>2<span class=\"_ _0\"></span> 71<span class=\"_ _0\"></span>7<span class=\"_ _88\"></span>       <span class=\"ls0\"> <span class=\"_ _89\"> </span>-<span class=\"_ _8a\"></span><span class=\"ls5f\">           <span class=\"ls0\"> </span></span></span>Cha<span class=\"_ _3\"></span>nge<span class=\"_ _18\"></span> i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span> s<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>es<span class=\"_ _0\"></span> pr<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>e -1 NOK/kg <span class=\"_ _8b\"> </span>-2<span class=\"_ _0\"></span> 71<span class=\"_ _0\"></span>7<span class=\"_ _8c\"></span> <span class=\"_ _8d\"> </span>-<span class=\"_ _8a\"></span><span class=\"ls5f\">           <span class=\"ls0\"> </span></span>Cha<span class=\"_ _3\"></span>nge<span class=\"_ _18\"></span>s<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>bi<span class=\"_ _3\"></span>oma<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> vol<span class=\"_ _3\"></span>ume<span class=\"_ _18\"></span> -1<span class=\"_ _0\"></span>% kg<span class=\"_ _1\"></span> <span class=\"_ _8e\"> </span>-1<span class=\"_ _0\"></span> 91<span class=\"_ _0\"></span>4<span class=\"_ _8c\"></span> <span class=\"_ _8d\"> </span>-<span class=\"_ _8a\"></span><span class=\"ls5f\">           <span class=\"ls0\"> </span></span>Cha<span class=\"_ _3\"></span>nge<span class=\"_ _18\"></span>s<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>bi<span class=\"_ _3\"></span>oma<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> vol<span class=\"_ _3\"></span>ume<span class=\"_ _18\"></span> +<span class=\"_ _1\"></span>1<span class=\"_ _0\"></span>% kg<span class=\"_ _1\"></span> <span class=\"_ _8f\"> </span>1<span class=\"_ _0\"></span> 91<span class=\"_ _0\"></span>4<span class=\"_ _90\"></span> <span class=\"_ _89\"> </span>-<span class=\"_ _8a\"></span><span class=\"ls5f\">           <span class=\"ls0\"> </span></span>Cha<span class=\"_ _3\"></span>nge<span class=\"_ _18\"></span> i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>oun<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> +<span class=\"_ _1\"></span>1<span class=\"_ _0\"></span>%<span class=\"_ _1\"></span> <span class=\"_ _91\"> </span>-5<span class=\"_ _0\"></span>50<span class=\"_ _73\"></span> <span class=\"_ _92\"> </span>-<span class=\"_ _8a\"></span><span class=\"ls5f\">           <span class=\"ls0\"> </span></span>Cha<span class=\"_ _3\"></span>nge<span class=\"_ _18\"></span> i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>oun<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> -1<span class=\"_ _0\"></span>%<span class=\"_ _1\"></span> <span class=\"_ _93\"> </span>560<span class=\"_ _94\"></span><span class=\"ls0\"> <span class=\"_ _5b\"> </span>-<span class=\"_ _5a\"></span> </span>3)<span class=\"_\"> </span>Financial deriv<span class=\"_ _0\"></span>ativesThe <span class=\"_ _0\"></span>purp<span class=\"_ _0\"></span>ose <span class=\"_ _0\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>oup's <span class=\"_ _0\"></span>risk <span class=\"_ _3\"></span>management <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivities <span class=\"_ _3\"></span>is <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>stablish <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>overvi<span class=\"_ _0\"></span>ew <span class=\"_ _0\"></span>of <span class=\"_ _3\"></span>financial risks that exists at any given time. As of this date the Group has chosen to employ both interest rate swap agreement<span class=\"_ _0\"></span>s to create interest rate stabi<span class=\"_ _0\"></span>lity and powe<span class=\"_ _0\"></span>r hedging contracts t<span class=\"_ _0\"></span>o create stable power supply<span class=\"_ _0\"></span> prices. <span class=\"_ _0\"></span> The <span class=\"_ _39\"> </span>derivative<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>financ<span class=\"_ _0\"></span>ial <span class=\"_ _39\"> </span>assets <span class=\"_ _16\"> </span>relate <span class=\"_ _16\"> </span>to <span class=\"_ _39\"> </span>he<span class=\"_ _0\"></span>dging <span class=\"_ _39\"> </span>contrac<span class=\"_ _0\"></span>ts <span class=\"_ _39\"> </span>for <span class=\"_ _16\"> </span>the <span class=\"_ _39\"> </span>C<span class=\"_ _0\"></span>ompany<span class=\"_ _0\"></span>\u2019s <span class=\"_ _39\"> </span>interest <span class=\"_ _39\"> </span>ra<span class=\"_ _0\"></span>te exposure <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>consist <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>interest ra<span class=\"_ _0\"></span>te swa<span class=\"_ _0\"></span>p c<span class=\"_ _0\"></span>ontract <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>NOK <span class=\"_ _0\"></span>50 mil<span class=\"_ _0\"></span>lion <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Sparebanken <span class=\"_ _0\"></span>Vest and a similar contract of <span class=\"_ _1\"></span>NOK 150 million in Nordea. Both contracts <span class=\"_ _1\"></span>are due January 2028, and has <span class=\"_ _12\"></span>to <span class=\"_ _12\"> </span>a <span class=\"_ _39\"> </span>swap <span class=\"_ _39\"> </span>fixed <span class=\"_ _12\"> </span>in<span class=\"_ _0\"></span>terest <span class=\"_ _12\"></span>of <span class=\"_ _12\"></span>1.79 <span class=\"_ _39\"> </span>%. <span class=\"_ _12\"> </span>Ch<span class=\"_ _0\"></span>anges <span class=\"_ _12\"></span>in <span class=\"_ _39\"> </span>Market <span class=\"_ _12\"> </span>Value <span class=\"_ _39\"> </span>is <span class=\"_ _12\"> </span>regist<span class=\"_ _0\"></span>ered <span class=\"_ _12\"></span>as <span class=\"_ _12\"> </span>unrea<span class=\"_ _0\"></span>lized profit/loss <span class=\"_ _3\"></span>under <span class=\"_ _3\"></span>finan<span class=\"_ _0\"></span>cial <span class=\"_ _3\"></span>income <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>all<span class=\"_ _0\"></span>ocated <span class=\"_ _3\"></span>to, <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>unrealized <span class=\"_ _3\"></span>profit/lo<span class=\"_ _0\"></span>ss <span class=\"_ _3\"></span>as <span class=\"_ _4\"></span>other <span class=\"_ _3\"></span>curren<span class=\"_ _0\"></span>t receivables in the<span class=\"_ _0\"></span> balance sheet.<span class=\"_ _0\"></span> Salmon Evolution <span class=\"_ _1\"></span>Norway AS <span class=\"_ _1\"></span>has a <span class=\"_ _1\"></span>power su<span class=\"_ _1\"></span>pply<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>contract with <span class=\"_ _1\"></span>Statkraft. Due to <span class=\"_ _1\"></span>changes in <span class=\"_ _1\"></span>the construction timeline and production plan, resulting in secured volume under the contract not being <span class=\"_ _1\"></span>used <span class=\"_ _18\"></span>for <span class=\"_ _1\"></span>own <span class=\"_ _18\"></span>u<span class=\"_ _0\"></span>se <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span>nd <span class=\"_ _18\"></span>hence <span class=\"_ _1\"></span>sold <span class=\"_ _18\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>spot <span class=\"_ _1\"></span>market, <span class=\"_ _18\"></span>the <span class=\"_ _1\"></span>contract <span class=\"_ _1\"></span>is <span class=\"_ _18\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>longer <span class=\"_ _1\"></span>considered<span class=\"_ _0\"></span> as <span class=\"_ _c\"> </span>for <span class=\"_\"> </span>o<span class=\"_ _1\"></span>wn <span class=\"_ _17\"> </span>use, <span class=\"_ _17\"> </span>and <span class=\"_ _17\"> </span>therefore <span class=\"_\"> </span>measured <span class=\"_ _c\"> </span>at <span class=\"_ _17\"> </span>fai<span class=\"_ _0\"></span>r <span class=\"_ _c\"> </span>value. <span class=\"_ _17\"> </span>The <span class=\"_ _17\"> </span>power <span class=\"_ _17\"> </span>hed<span class=\"_ _0\"></span>ging <span class=\"_ _17\"> </span>contract <span class=\"_ _c\"> </span>wi<span class=\"_ _0\"></span>th Statkraft <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span>s <span class=\"_ _12\"> </span>valu<span class=\"_ _0\"></span>ed <span class=\"_ _12\"> </span>to <span class=\"_ _16\"> </span>NOK <span class=\"_ _39\"> </span>13.9 <span class=\"_ _39\"> </span>million <span class=\"_ _39\"> </span>at <span class=\"_ _39\"> </span>end <span class=\"_ _39\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _12\"> </span>2022. <span class=\"_ _39\"> </span>The <span class=\"_ _39\"> </span>fair <span class=\"_ _39\"> </span>va<span class=\"_ _0\"></span>lue <span class=\"_ _39\"> </span>is <span class=\"_ _39\"> </span>calculated <span class=\"_ _39\"> </span>by <span class=\"_ _39\"> </span>using co<span class=\"ls0\">ntracted volumes to until 31.12.2023, and calculating net present <span class=\"_ _1\"></span>value of these <span class=\"_ _1\"></span>volume<span class=\"_ _0\"></span>s by </span>using relevant forward p<span class=\"_ _0\"></span>rices in the en<span class=\"_ _0\"></span>ergy market (a<span class=\"_ _0\"></span>djusted for EURNOK for<span class=\"_ _0\"></span>ward prices). <span class=\"_ _0\"></span> See note for 18 for more i<span class=\"_ _0\"></span>nformation on cl<span class=\"_ _0\"></span>asses of financi<span class=\"_ _0\"></span>al instruments me<span class=\"_ _0\"></span>asured at fair value.  Note 3 Financial ri<span class=\"_ _1\"></span>sk and capital <span class=\"_ _1\"></span>management The G<span class=\"_ _1\"></span>roup's financial <span class=\"_ _1\"></span>assets and <span class=\"_ _1\"></span>liabil<span class=\"_ _0\"></span>ities <span class=\"_ _1\"></span>include trade <span class=\"_ _1\"></span>and other <span class=\"_ _1\"></span>receivables, <span class=\"_ _1\"></span>trad<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>and other payables, <span class=\"_ _3\"></span>cash, <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>borrowings <span class=\"_ _3\"></span>necessary <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>its <span class=\"_ _3\"></span>operations. <span class=\"_ _3\"></span>The <span class=\"_ _3\"></span>Group's <span class=\"_ _3\"></span>risk <span class=\"_ _3\"></span>managem<span class=\"_ _3\"></span>ent <span class=\"_ _3\"></span>is carried out <span class=\"_ _1\"></span>by the <span class=\"_ _1\"></span>Group's finance department. The G<span class=\"_ _1\"></span>roup is <span class=\"_ _1\"></span>exposed to market <span class=\"_ _1\"></span>risk, credit risk,<span class=\"_ _1\"></span> and liquidity<span class=\"_ _0\"></span> risk.  Market risk<span class=\"ff1\"> </span>Market risk is linked to b<span class=\"_ _0\"></span>oth Interest Rate<span class=\"_ _0\"></span>- and C<span class=\"_ _0\"></span>urrency fluctuation<span class=\"_ _0\"></span>s<span class=\"ls40\">. </span>Interest Rate<span class=\"ff1\"> </span>The <span class=\"_\"> </span>Group's <span class=\"_ _17\"> </span>interest <span class=\"_\"> </span>rate <span class=\"_\"> </span>risk <span class=\"_ _17\"> </span>relates<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>primari<span class=\"_ _0\"></span>ly <span class=\"_\"> </span>to<span class=\"_ _1\"></span> <span class=\"_\"> </span>borrowings <span class=\"_\"> </span>from <span class=\"_ _17\"> </span>finan<span class=\"_ _0\"></span>cial <span class=\"_\"> </span>institutions <span class=\"_ _17\"> </span>with variable <span class=\"_ _0\"></span>interest rates. <span class=\"_ _0\"></span>Currently, <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group has <span class=\"_ _0\"></span>entered <span class=\"_ _0\"></span>into hedging <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>grams to <span class=\"_ _0\"></span>reduce this risk <span class=\"_ _1\"></span>for only <span class=\"_ _1\"></span>parts <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>its planned <span class=\"_ _1\"></span>borrowings, thus <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group is exposed <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>cha<span class=\"_ _0\"></span>nges <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the interest rate. A<span class=\"_ _0\"></span>s o<span class=\"_ _0\"></span>f 31 <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>ecember <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>outstandin<span class=\"_ _0\"></span>g loan<span class=\"_ _0\"></span>s f<span class=\"_ _0\"></span>rom credit <span class=\"_ _0\"></span>instit<span class=\"_ _0\"></span>uions <span class=\"_ _0\"></span>amounted <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>NOK <span class=\"_ _0\"></span>556 million (excluding <span class=\"_ _1\"></span>financial <span class=\"_ _1\"></span>leasing)<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span>The <span class=\"_ _1\"></span>Construction F<span class=\"_ _1\"></span>acil<span class=\"_ _0\"></span>ity <span class=\"_ _1\"></span>which represents <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>vast <span class=\"_ _1\"></span>majority of <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Groups <span class=\"_ _3\"></span>loan <span class=\"_ _3\"></span>with <span class=\"_ _3\"></span>financial <span class=\"_ _3\"></span>institutions <span class=\"_ _3\"></span>has <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>interest <span class=\"_ _3\"></span>rate <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>NIBOR<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>3M <span class=\"_ _3\"></span>plus <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>agreed margin <span class=\"_ _0\"></span>of 3.75<span class=\"_ _0\"></span>%. In<span class=\"_ _0\"></span> order<span class=\"_ _0\"></span> to <span class=\"_ _0\"></span>reduce <span class=\"_ _0\"></span>exposure <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>fluctuati<span class=\"_ _0\"></span>ons in <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>interest <span class=\"_ _0\"></span>rate <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group ha<span class=\"_ _0\"></span>s entered interest rate swa<span class=\"_ _0\"></span>p contracts with Nordea <span class=\"_ _0\"></span>and Sparebank<span class=\"_ _0\"></span>en Vest, of respectively NOK 150 million and NOK <span class=\"_ _0\"></span>50 milli<span class=\"_ _0\"></span>on. For further informati<span class=\"_ _0\"></span>on see note 22<span class=\"_ _0\"></span><span class=\"ls40\">. </span> This loan is part of a fi<span class=\"_ _0\"></span>nancing pac<span class=\"_ _0\"></span>kage consisting of the followin<span class=\"_ _0\"></span>g:<span class=\"_ _0\"></span> Facility <span class=\"_ _12\"></span>A: <span class=\"_ _4\"></span>NOK<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>525 <span class=\"_ _12\"> </span>mil<span class=\"_ _0\"></span>lion <span class=\"_ _4\"></span>senior <span class=\"_ _12\"> </span>secur<span class=\"_ _0\"></span>ed <span class=\"_ _4\"></span>credit<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>fa<span class=\"_ _0\"></span>cility <span class=\"_ _12\"></span>with <span class=\"_ _4\"></span>Nordea<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>and <span class=\"_ _12\"> </span>Spa<span class=\"_ _0\"></span>rebanken <span class=\"_ _12\"></span>Vest which <span class=\"_ _3\"></span>will <span class=\"_ _3\"></span>be <span class=\"_ _3\"></span>used <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>finance <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>onstruction <span class=\"_ _3\"></span>capex <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>Indre <span class=\"_ _3\"></span>Har\u00f8y<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Phase <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>(<span class=\"_ _0\"></span><span class=\"ff4\">the <span class=\"_ _3\"></span>\u201cConstruction </span>Facility\u201d)<span class=\"ff1\"> </span>Facility B: NOK 525<span class=\"_ _0\"></span> million in long<span class=\"_ _0\"></span>-term debt whi<span class=\"_ _0\"></span>ch will refi<span class=\"_ _0\"></span>nance the Construction Fac<span class=\"_ _0\"></span>ility upon completion of Indre H<span class=\"_ _0\"></span>ar\u00f8y Phase 1 and c<span class=\"_ _0\"></span>onsisting of the foll<span class=\"_ _0\"></span>owing:<span class=\"_ _0\"></span> -<span class=\"_ _10\"> </span>NOK <span class=\"_ _4\"></span>385 <span class=\"_ _12\"> </span>mi<span class=\"_ _0\"></span>llion <span class=\"_ _12\"></span>senior <span class=\"_ _12\"></span>secured <span class=\"_ _12\"></span>term <span class=\"_ _12\"> </span>loan <span class=\"_ _12\"> </span>fac<span class=\"_ _0\"></span>ility <span class=\"_ _12\"></span>with <span class=\"_ _12\"> </span>Norde<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>and <span class=\"_ _12\"> </span>Spareb<span class=\"_ _0\"></span>anken <span class=\"_ _12\"></span>Vest <span class=\"_ _12\"></span>(the\u201cTerm Loan Facili<span class=\"_ _0\"></span>ty\u201d)<span class=\"ff1\"> </span>-<span class=\"_\"> </span>NOK <span class=\"_ _1\"></span>140 million in <span class=\"_ _1\"></span>a separate long-<span class=\"ff4\">term<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>loan<span class=\"_ _0\"></span> facility <span class=\"_ _1\"></span>with Innovation Norway (the <span class=\"_ _1\"></span>\u201cIN Facility\u201d)</span>NOK <span class=\"_ _3\"></span>100 <span class=\"_ _3\"></span>mil<span class=\"_ _0\"></span>lion <span class=\"_ _3\"></span>senior <span class=\"_ _4\"></span>secured <span class=\"_ _3\"></span>overdra<span class=\"_ _0\"></span>ft <span class=\"_ _3\"></span>facili<span class=\"_ _0\"></span>ty <span class=\"_ _3\"></span>with <span class=\"_ _3\"></span>Nordea <span class=\"_ _3\"></span>(<span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>\u201cOverdra<span class=\"_ _0\"></span>ft <span class=\"_ _3\"></span>Facility<span class=\"_ _0\"></span>\u201d) <span class=\"_ _3\"></span>which will be used for w<span class=\"_ _0\"></span>orking capital<span class=\"_ _0\"></span> purposes, hereunder fina<span class=\"_ _0\"></span>ncing of biomass an<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>receivables. The Construction Faci<span class=\"_ _0\"></span>lity and the Term <span class=\"_ _0\"></span>Loan Facility a<span class=\"_ _0\"></span>re partly guaranteed <span class=\"_ _0\"></span>by Eksfin. I<span class=\"_ _1\"></span>nte<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st r<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> sensi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>iv<span class=\"_ _1\"></span>ity(NOK t<span class=\"_ _0\"></span>hous<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nds<span class=\"_ _1\"></span>)<span class=\"_ _95\"> </span><span class=\"ls61\">2022<span class=\"_ _96\"> </span>2021</span>I<span class=\"_ _0\"></span>nte<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>x<span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>ns<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>ffe<span class=\"_ _18\"></span>c<span class=\"_ _0\"></span>t of a<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>%<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> on fl<span class=\"_ _3\"></span>oa<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ng i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>t ra<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _97\"> </span>5 5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0<span class=\"_ _90\"></span> <span class=\"_ _77\"> </span>2 0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _98\"></span> Foreign Currency<span class=\"_ _0\"></span><span class=\"ff1\"> </span>The <span class=\"_ _39\"> </span>Group's <span class=\"_ _39\"> </span>foreign<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>currency<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>risk <span class=\"_ _39\"> </span>rel<span class=\"_ _0\"></span>ates <span class=\"_ _39\"> </span>to <span class=\"_ _39\"> </span>the <span class=\"_ _39\"> </span>Group's <span class=\"_ _39\"> </span>opera<span class=\"_ _0\"></span>ting, <span class=\"_ _39\"> </span>in<span class=\"_ _3\"></span>vesting, <span class=\"_ _39\"> </span>and <span class=\"_ _16\"> </span>financing activities denominated <span class=\"_ _1\"></span>in a <span class=\"_ _18\"></span>foreign currency. <span class=\"_ _1\"></span>This includes <span class=\"_ _1\"></span>the G<span class=\"_ _1\"></span>roup<span class=\"_ _0\"></span>'s <span class=\"_ _1\"></span>revenues, expenses <span class=\"_ _1\"></span>and capital <span class=\"_ _12\"> </span>exp<span class=\"_ _0\"></span>enditures. <span class=\"_ _4\"></span> <span class=\"_ _39\"> </span>As <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>Dece<span class=\"_ _0\"></span>mber <span class=\"_ _12\"></span>2022 <span class=\"_ _12\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>Group <span class=\"_ _12\"></span>had <span class=\"_ _12\"> </span>made <span class=\"_ _12\"> </span>s<span class=\"_ _0\"></span>ome <span class=\"_ _12\"></span>currency <span class=\"_ _12\"> </span>f<span class=\"_ _0\"></span>orward contracts <span class=\"_ _c\"> </span>to<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>hedge <span class=\"_ _17\"> </span>the <span class=\"_ _c\"> </span>effect<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>of <span class=\"_ _c\"> </span>fluc<span class=\"_ _0\"></span>tuations <span class=\"_ _c\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>curre<span class=\"_ _0\"></span>ncy <span class=\"_ _17\"> </span>from <span class=\"_ _17\"> </span>the <span class=\"_ _c\"> </span>sal<span class=\"_ _0\"></span>es <span class=\"_ _c\"> </span>contracts. <span class=\"_ _17\"> </span>Value changes in forward con<span class=\"_ _0\"></span>tracts affect pr<span class=\"_ _0\"></span>ofit and loss<span class=\"_ _0\"></span>.  The Group's presentati<span class=\"_ _0\"></span>on currency is Norwegi<span class=\"_ _0\"></span>an Kroner (\"NOK\"<span class=\"_ _0\"></span>). Credit risk<span class=\"ff1\"> </span>With <span class=\"_ _3\"></span>respect <span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>credit <span class=\"_ _0\"></span>risk<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>arising <span class=\"_ _3\"></span>from <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>financi<span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>assets <span class=\"_ _3\"></span>of <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Group, <span class=\"_ _3\"></span>which <span class=\"_ _3\"></span>compris<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>cash and <span class=\"_ _4\"></span>cash <span class=\"_ _4\"></span>eq<span class=\"_ _0\"></span>uivalents, <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nd <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>receiva<span class=\"_ _0\"></span>bles, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Gr<span class=\"_ _0\"></span>oup's <span class=\"_ _4\"></span>exposure<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>credi<span class=\"_ _0\"></span>t <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>arises <span class=\"_ _4\"></span>fr<span class=\"_ _0\"></span>om default of <span class=\"_ _0\"></span>the counterpa<span class=\"_ _0\"></span>rty, with <span class=\"_ _0\"></span>a maxi<span class=\"_ _0\"></span>mum exp<span class=\"_ _0\"></span>osure equal t<span class=\"_ _0\"></span>o the carry<span class=\"_ _0\"></span>ing amount <span class=\"_ _0\"></span>of these instruments. The Group has procedures to ensure that products are<span class=\"_ _0\"></span> only sold to <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ustomers with satisfactory <span class=\"_ _0\"></span>creditworthiness, <span class=\"_ _0\"></span>where c<span class=\"_ _0\"></span>redit i<span class=\"_ _0\"></span>nsurance i<span class=\"_ _0\"></span>s used <span class=\"_ _0\"></span>when <span class=\"_ _0\"></span>deemed <span class=\"_ _0\"></span>necessary. <span class=\"_ _0\"></span>This risk<span class=\"_ _0\"></span> is, per 31.12.2022, n<span class=\"_ _0\"></span>ot considered to be <span class=\"_ _0\"></span>material. <span class=\"_ _0\"></span> In 2022 <span class=\"_ _0\"></span>all produced <span class=\"_ _0\"></span>fish <span class=\"_ _0\"></span>was sold t<span class=\"_ _0\"></span>o Salmon <span class=\"_ _0\"></span>Evolution Sales <span class=\"_ _0\"></span>AS, which<span class=\"_ _0\"></span> in tur<span class=\"_ _0\"></span>n s<span class=\"_ _3\"></span>old it to extern<span class=\"_ _0\"></span>al customers. The sal<span class=\"_ _0\"></span>es company secures the b<span class=\"_ _0\"></span>ulk of its sales through credi<span class=\"_ _0\"></span>t insurance. <span class=\"_ _3\"></span> Liquidity risk A <span class=\"_ _12\"> </span>la<span class=\"_ _0\"></span>ck <span class=\"_ _12\"> </span>of <span class=\"_ _39\"> </span>li<span class=\"_ _0\"></span>quidity <span class=\"_ _39\"> </span>will <span class=\"_ _39\"> </span>entail <span class=\"_ _39\"> </span>a <span class=\"_ _39\"> </span>risk <span class=\"_ _39\"> </span>that <span class=\"_ _39\"> </span>the <span class=\"_ _39\"> </span>Group <span class=\"_ _39\"> </span>will <span class=\"_ _39\"> </span>not <span class=\"_ _12\"> </span>b<span class=\"_ _0\"></span>e <span class=\"_ _12\"> </span>abl<span class=\"_ _0\"></span>e <span class=\"_ _12\"> </span>to <span class=\"_ _39\"> </span>pay <span class=\"_ _39\"> </span>its <span class=\"_ _39\"> </span>obligati<span class=\"_ _0\"></span>ons <span class=\"_ _12\"></span>on maturity. <span class=\"_ _12\"></span>Management<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>moni<span class=\"_ _0\"></span>tors <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>olling <span class=\"_ _4\"></span>forecast<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>of<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>the <span class=\"_ _12\"> </span>Group<span class=\"_ _0\"></span>'s <span class=\"_ _4\"></span>liq<span class=\"_ _0\"></span>uidity <span class=\"_ _4\"></span>reserve<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>(compri<span class=\"_ _0\"></span>sing cash <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>equivalents) <span class=\"_ _18\"></span>on the <span class=\"_ _18\"></span>basis <span class=\"_ _1\"></span>of <span class=\"_ _18\"></span>exp<span class=\"_ _0\"></span>ected <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>flows. <span class=\"_ _18\"></span>Th<span class=\"_ _0\"></span>e Group's <span class=\"_ _18\"></span>business <span class=\"_ _1\"></span>plan <span class=\"_ _1\"></span>and growth <span class=\"_ _18\"></span>strategy<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>is <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>intensive <span class=\"_ _1\"></span>and <span class=\"_ _18\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>may <span class=\"_ _18\"></span>b<span class=\"_ _0\"></span>e <span class=\"_ _18\"></span>dependent <span class=\"_ _1\"></span>upon <span class=\"_ _1\"></span>future <span class=\"_ _1\"></span>equity <span class=\"_ _18\"></span>issue<span class=\"_ _0\"></span>s and/or debt finan<span class=\"_ _0\"></span>cing in order to finance i<span class=\"_ _0\"></span>ts current long<span class=\"_ _0\"></span>-term p<span class=\"_ _0\"></span>lans.  The <span class=\"_ _11\"> </span>table <span class=\"_ _11\"> </span>below <span class=\"_ _11\"> </span>presents <span class=\"_ _11\"> </span>the <span class=\"_ _11\"> </span>maturities <span class=\"_ _11\"> </span>on <span class=\"_ _11\"> </span>th<span class=\"_ _0\"></span>e <span class=\"_ _11\"> </span>Group's <span class=\"_ _11\"> </span>financi<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>liabilities. <span class=\"_ _11\"> </span>The <span class=\"_ _11\"> </span>amounts disclosed in the tabl<span class=\"_ _0\"></span>e are the contract<span class=\"_ _0\"></span>ual undiscounted cash fl<span class=\"_ _0\"></span>ows.<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>1 De<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>2(<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K <span class=\"_ _1\"></span>thousa<span class=\"_ _1\"></span>nds)<span class=\"_ _99\"> </span><span class=\"fs1d\">L<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ss<span class=\"_ _1\"></span> t<span class=\"_ _0\"></span>han 3 m<span class=\"_ _0\"></span>ont<span class=\"_ _0\"></span>hs<span class=\"_ _9a\"> </span>3<span class=\"_ _0\"></span>-12<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>ont<span class=\"_ _0\"></span>hs<span class=\"_ _40\"> </span>1<span class=\"_ _0\"></span>-5 ye<span class=\"_ _0\"></span>ars</span>Bor<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>owi<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>gs<span class=\"_ _9b\"> </span>0<span class=\"_ _55\"> </span>5<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _9c\"> </span>5<span class=\"_ _0\"></span>13<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>9I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _9d\"> </span>1<span class=\"_ _0\"></span>0 4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1<span class=\"_ _5b\"> </span>26<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1<span class=\"_ _9c\"> </span>14<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>8L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>e l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>bi<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _9e\"> </span><span class=\"ls62\">935<span class=\"_ _9f\"> </span></span>2<span class=\"_ _0\"></span> 61<span class=\"_ _0\"></span>8<span class=\"_ _14\"> </span>9 6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6T<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> pa<span class=\"_ _3\"></span>ya<span class=\"_ _3\"></span>bl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _a0\"> </span>1<span class=\"_ _0\"></span>35<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>8<span class=\"_ _a1\"> </span>0<span class=\"_ _a2\"> </span>0T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l fi<span class=\"_ _1\"></span>nanc<span class=\"_ _18\"></span>ia<span class=\"_ _1\"></span>l li<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>bili<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ies<span class=\"_ _a3\"> </span>1<span class=\"_ _0\"></span>46<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _5b\"> </span>84<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _9c\"> </span>67<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>33<span class=\"_ _0\"></span>1 De<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>1(<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K <span class=\"_ _1\"></span>thousa<span class=\"_ _1\"></span>nds)<span class=\"_ _99\"> </span><span class=\"fs1d\">L<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ss<span class=\"_ _1\"></span> t<span class=\"_ _0\"></span>han 3 m<span class=\"_ _0\"></span>ont<span class=\"_ _0\"></span>hs<span class=\"_ _9a\"> </span>3<span class=\"_ _0\"></span>-12<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>ont<span class=\"_ _0\"></span>hs<span class=\"_ _40\"> </span>1<span class=\"_ _0\"></span>-5 ye<span class=\"_ _0\"></span>ars</span>Bor<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>owi<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>gs<span class=\"_ _a4\"> </span><span class=\"ls62\">200<span class=\"_ _55\"> </span></span>1<span class=\"_ _0\"></span>2 8<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6<span class=\"_ _9c\"> </span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>35<span class=\"_ _0\"></span>2L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>e l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>bi<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _9e\"> </span><span class=\"ls62\">252<span class=\"_ _9f\"> </span></span>1<span class=\"_ _0\"></span> 97<span class=\"_ _0\"></span>5<span class=\"_ _14\"> </span>6 6<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0T<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> pa<span class=\"_ _3\"></span>ya<span class=\"_ _3\"></span>bl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _a0\"> </span>1<span class=\"_ _0\"></span>62<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1<span class=\"_ _a1\"> </span>0<span class=\"_ _a2\"> </span>0T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l fi<span class=\"_ _1\"></span>nanc<span class=\"_ _18\"></span>ia<span class=\"_ _1\"></span>l li<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>bili<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ies<span class=\"_ _a3\"> </span>1<span class=\"_ _0\"></span>62<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _5b\"> </span>14<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _9c\"> </span>21<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2Financial instrument<span class=\"_ _0\"></span>s <span class=\"ff4\">\u2013</span> assessm<span class=\"_ _0\"></span>ent of fair value<span class=\"_ _0\"></span> The <span class=\"_ _0\"></span>table <span class=\"_ _0\"></span>bel<span class=\"_ _0\"></span>ow <span class=\"_ _0\"></span>shows <span class=\"_ _0\"></span>financi<span class=\"_ _0\"></span>al i<span class=\"_ _0\"></span>nstruments <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _0\"></span>according <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>uation <span class=\"_ _0\"></span>method. <span class=\"_ _0\"></span>The<span class=\"_ _0\"></span> different levels are de<span class=\"_ _0\"></span>fined as follows: <span class=\"_ _0\"></span> Level 1:<span class=\"ff1\"> Price listed i<span class=\"_ _0\"></span>n an active market for i<span class=\"_ _0\"></span>dentical assets or lia<span class=\"_ _0\"></span>bilities<span class=\"_ _0\"></span>. </span>Level <span class=\"_ _4\"></span>2:<span class=\"ff1\"> <span class=\"_ _4\"></span>Valuation <span class=\"_ _4\"></span>is <span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>ased <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>observabl<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>inputs <span class=\"_ _3\"></span>ei<span class=\"_ _0\"></span>ther <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span>rectly <span class=\"_ _4\"></span>or <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>ndirectly <span class=\"_ _12\"></span>than <span class=\"_ _4\"></span>listed </span>price (used in level 1)<span class=\"_ _0\"></span> for the asset or liabi<span class=\"_ _0\"></span>lity<span class=\"_ _0\"></span>. Level <span class=\"_ _c\"> </span>3:<span class=\"ff1\"> <span class=\"_ _c\"> </span>Valuation<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>ba<span class=\"_ _0\"></span>sed <span class=\"_ _c\"> </span>on <span class=\"_ _16\"> </span>in<span class=\"_ _0\"></span>puts <span class=\"_ _16\"> </span>n<span class=\"_ _0\"></span>ot <span class=\"_ _16\"> </span>d<span class=\"_ _0\"></span>erived <span class=\"_ _17\"> </span>from <span class=\"_ _c\"> </span>ob<span class=\"_ _0\"></span>servable <span class=\"_ _c\"> </span>markets <span class=\"_ _c\"> </span>(non<span class=\"_ _0\"></span>-observab<span class=\"_ _0\"></span>le </span>assumptions) <span class=\"_ _0\"></span> 31<span class=\"_ _0\"></span> De<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ber<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>22<span class=\"_ _a5\"> </span>FVPL<span class=\"_ _0\"></span>*(<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K thous<span class=\"_ _1\"></span>ands<span class=\"_ _1\"></span>)<span class=\"_ _a6\"> </span><span class=\"fs1f\">L<span class=\"_ _0\"></span>eve<span class=\"_ _0\"></span>l 1<span class=\"_ _38\"> </span>L<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vel 2<span class=\"_ _38\"> </span>L<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vel 3<span class=\"_ _a7\"> </span>Am<span class=\"_ _0\"></span>ort<span class=\"_ _0\"></span>ized cost<span class=\"_ _1b\"> </span>Fa<span class=\"_ _1\"></span>ir va<span class=\"_ _1\"></span>lue </span>Carrying a<span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>ount Fi<span class=\"_ _3\"></span>na<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>:Tra<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ei<span class=\"_ _0\"></span>va<span class=\"_ _3\"></span>bl<span class=\"_ _0\"></span>es<span class=\"_ _a8\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _63\"> </span>2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>80<span class=\"_ _48\"> </span>2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 08<span class=\"_ _0\"></span>0<span class=\"_ _ab\"> </span>23<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>0</span></span></span></span></span></span>Fi<span class=\"_ _3\"></span>na<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> deri<span class=\"_ _3\"></span>va<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>ve<span class=\"_ _1\"></span>s<span class=\"_ _ac\"> </span>-<span class=\"_ _5c\"></span> <span class=\"_ _47\"> </span>11<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _90\"></span> <span class=\"_ _ad\"> </span>-<span class=\"_ _a9\"></span>       <span class=\"ls0\"> <span class=\"_ _ae\"> </span>-<span class=\"_ _5a\"></span> <span class=\"_ _51\"> </span>11<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>19<span class=\"_ _ab\"> </span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 71<span class=\"_ _0\"></span>9</span>Pr<span class=\"_ _0\"></span>ofi<span class=\"_ _3\"></span>t on powe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> hedgi<span class=\"_ _0\"></span>ng c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t<span class=\"_ _af\"> </span>-<span class=\"_ _5c\"></span> <span class=\"_ _47\"> </span>13<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>3<span class=\"_ _90\"></span> <span class=\"_ _ad\"> </span>-<span class=\"_ _a9\"></span>       <span class=\"ls0\"> <span class=\"_ _ae\"> </span>-<span class=\"_ _5a\"></span> <span class=\"_ _51\"> </span>13<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>03<span class=\"_ _ab\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 90<span class=\"_ _0\"></span>3</span>Other c<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nt r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>va<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>es<span class=\"_ _b0\"> </span>-<span class=\"_ _5c\"></span> <span class=\"_ _aa\"> </span>-<span class=\"_ _b1\"> </span>-<span class=\"_ _a9\"></span>       <span class=\"ls0\"> <span class=\"_ _63\"> </span>6<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>51<span class=\"_ _48\"> </span>6<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>95<span class=\"_ _0\"></span>1<span class=\"_ _ab\"> </span>66<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1</span>Ca<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>h a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>d c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>h equi<span class=\"_ _3\"></span>va<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>nts<span class=\"_ _b2\"> </span>-<span class=\"_ _5c\"></span> <span class=\"_ _aa\"> </span>-<span class=\"_ _b1\"> </span>-<span class=\"_ _a9\"></span>       <span class=\"ls0\"> <span class=\"_ _68\"> </span>2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span> 75<span class=\"_ _0\"></span>9<span class=\"_ _2c\"> </span>2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span> 75<span class=\"_ _0\"></span>9<span class=\"_ _aa\"> </span>278<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>9</span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> fina<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> as<span class=\"_ _1\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _b3\"> </span>-<span class=\"_ _5c\"></span> <span class=\"_ _47\"> </span>25<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _90\"></span> <span class=\"_ _ad\"> </span>-<span class=\"_ _a9\"></span>        <span class=\"_ _6c\"> </span>36<span class=\"_ _0\"></span>8 7<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0<span class=\"_ _b4\"></span> <span class=\"_ _7d\"> </span>39<span class=\"_ _0\"></span>4 4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _b5\"></span>  <span class=\"ls0\"> <span class=\"_ _b6\"> </span>39<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>12<span class=\"_ _b7\"></span> </span>Fi<span class=\"_ _3\"></span>na<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> l<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>bi<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>:De<span class=\"_ _1\"></span>ferr<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>d ta<span class=\"_ _0\"></span>x<span class=\"_ _b8\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _ae\"> </span>-<span class=\"_ _5a\"></span> <span class=\"_ _7d\"> </span>-<span class=\"_ _5c\"></span> <span class=\"_ _b6\"> </span>-<span class=\"_ _54\"></span> </span></span></span></span></span></span>L<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>g-t<span class=\"_ _1\"></span>erm i<span class=\"_ _0\"></span>nte<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>ts<span class=\"_ _0\"></span> bea<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>g de<span class=\"_ _1\"></span>bt<span class=\"_ _b9\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _6c\"> </span>51<span class=\"_ _0\"></span>3 1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>9<span class=\"_ _b4\"></span> <span class=\"_ _7d\"> </span>51<span class=\"_ _0\"></span>3 1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>9<span class=\"_ _b5\"></span><span class=\"ls63\">  <span class=\"ls0\"> <span class=\"_ _b6\"> </span>5<span class=\"_ _0\"></span>13<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>69<span class=\"_ _b7\"></span> </span></span></span></span></span></span></span></span>Other l<span class=\"_ _3\"></span>ong te<span class=\"_ _1\"></span>rm l<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>bi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>te<span class=\"_ _18\"></span>s<span class=\"_ _ba\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _8d\"> </span>8<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>49<span class=\"_ _73\"></span> <span class=\"_ _bb\"> </span>8 <span class=\"_ _0\"></span>54<span class=\"_ _0\"></span>9<span class=\"_ _b5\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _63\"> </span>8<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _bc\"></span> </span></span></span></span></span></span></span></span>Shor<span class=\"_ _0\"></span>t-t<span class=\"_ _1\"></span>erm i<span class=\"_ _0\"></span>nte<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> bea<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ng de<span class=\"_ _1\"></span>bt<span class=\"_ _bd\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _be\"> </span>55<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _56\"></span> <span class=\"_ _bf\"> </span>55<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _b5\"></span><span class=\"ls63\">     <span class=\"ls0\"> <span class=\"_ _89\"> </span>55<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _c0\"></span> </span></span></span></span></span></span></span></span>Tra<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> pa<span class=\"_ _3\"></span>ya<span class=\"_ _0\"></span>bl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _c1\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _6c\"> </span>13<span class=\"_ _0\"></span>5 0<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>8<span class=\"_ _b4\"></span> <span class=\"_ _7d\"> </span>13<span class=\"_ _0\"></span>5 0<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>8<span class=\"_ _b5\"></span><span class=\"ls63\">  <span class=\"ls0\"> <span class=\"_ _b6\"> </span>1<span class=\"_ _0\"></span>35<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>98<span class=\"_ _b7\"></span> </span></span></span></span></span></span></span></span>Soc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> s<span class=\"_ _0\"></span>ecu<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>ty a<span class=\"_ _0\"></span>nd <span class=\"_ _0\"></span>othe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> t<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>xes<span class=\"_ _c2\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _8d\"> </span>7<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>86<span class=\"_ _73\"></span> <span class=\"_ _bb\"> </span>7 <span class=\"_ _0\"></span>08<span class=\"_ _0\"></span>6<span class=\"_ _b5\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _63\"> </span>7<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6<span class=\"_ _bc\"></span> </span></span></span></span></span></span></span></span>Other c<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nt l<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>bi<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>es<span class=\"_ _c3\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _8d\"> </span>9<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>83<span class=\"_ _73\"></span> <span class=\"_ _bb\"> </span>9 <span class=\"_ _0\"></span>78<span class=\"_ _0\"></span>3<span class=\"_ _b5\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _63\"> </span>9<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _bc\"></span> </span></span></span></span></span></span></span></span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> fina<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> lia<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>itie<span class=\"_ _0\"></span>s<span class=\"_ _c4\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _6c\"> </span>72<span class=\"_ _0\"></span>9 0<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _b4\"></span> <span class=\"_ _7d\"> </span>72<span class=\"_ _0\"></span>9 0<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _b5\"></span><span class=\"ls63\">  <span class=\"ls0\"> <span class=\"_ _b6\"> </span>7<span class=\"_ _0\"></span>29<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>38<span class=\"_ _b7\"></span> </span></span></span></span></span></span></span></span>*<span class=\"_ _1\"></span>FVPL<span class=\"_ _0\"></span>: <span class=\"_ _1\"></span>Fa<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>r va<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> thro<span class=\"_ _0\"></span>ugh profit<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>or<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>s31<span class=\"_ _0\"></span> De<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ber<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>21<span class=\"_ _a5\"> </span>FVPL<span class=\"_ _0\"></span>*(<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K thous<span class=\"_ _1\"></span>ands<span class=\"_ _1\"></span>)<span class=\"_ _a6\"> </span><span class=\"fs1f\">L<span class=\"_ _0\"></span>eve<span class=\"_ _0\"></span>l 1<span class=\"_ _38\"> </span>L<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vel 2<span class=\"_ _38\"> </span>L<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vel 3<span class=\"_ _a7\"> </span>Am<span class=\"_ _0\"></span>ort<span class=\"_ _0\"></span>ized cost<span class=\"_ _2b\"> </span>Fai<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>Val<span class=\"_ _1\"></span>ue<span class=\"_ _1b\"> </span>Carr<span class=\"_ _0\"></span>yi<span class=\"_ _1\"></span>ng amount</span>Fi<span class=\"_ _3\"></span>na<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>:Ca<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>h a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>d c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>h equi<span class=\"_ _3\"></span>va<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>nts<span class=\"_ _b2\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _c5\"> </span>50<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>45<span class=\"_ _44\"> </span>5<span class=\"_ _0\"></span>05<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _c6\"> </span>50<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>45</span></span></span></span></span></span>Other c<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nt r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>va<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>es<span class=\"_ _b0\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _c5\"> </span>10<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>44<span class=\"_ _44\"> </span>1<span class=\"_ _0\"></span>06<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4<span class=\"_ _c6\"> </span>10<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>44</span></span></span></span></span></span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> fina<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> as<span class=\"_ _1\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _b3\"> </span><span class=\"ffa\">-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _c5\"> </span><span class=\"ffb\">61<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>89<span class=\"_ _44\"> </span>6<span class=\"_ _0\"></span>12<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>9<span class=\"_ _c6\"> </span>61<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>89</span></span></span></span></span></span></span></span>Fi<span class=\"_ _3\"></span>na<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> l<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>bi<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>:De<span class=\"_ _1\"></span>ferr<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>d ta<span class=\"_ _0\"></span>x<span class=\"_ _b8\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _c7\"> </span>0<span class=\"_ _ab\"> </span>0<span class=\"_ _7a\"> </span>0</span></span></span></span></span></span>L<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>g-t<span class=\"_ _1\"></span>erm i<span class=\"_ _0\"></span>nte<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>ts<span class=\"_ _0\"></span> bea<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>g de<span class=\"_ _1\"></span>bt<span class=\"_ _b9\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _c5\"> </span>21<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>52<span class=\"_ _44\"> </span>2<span class=\"_ _0\"></span>12<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>2<span class=\"_ _c6\"> </span>21<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>52</span></span></span></span></span></span>Other l<span class=\"_ _3\"></span>ong te<span class=\"_ _1\"></span>rm l<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>bi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>te<span class=\"_ _18\"></span>s<span class=\"_ _ba\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _c8\"> </span>7 <span class=\"_ _0\"></span>97<span class=\"_ _0\"></span>6<span class=\"_ _c9\"> </span>7 <span class=\"_ _0\"></span>97<span class=\"_ _0\"></span>6<span class=\"_ _61\"> </span>7 9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6</span></span></span></span></span></span>Shor<span class=\"_ _0\"></span>t-t<span class=\"_ _1\"></span>erm i<span class=\"_ _0\"></span>nte<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> bea<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ng de<span class=\"_ _1\"></span>bt<span class=\"_ _bd\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _63\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>86<span class=\"_ _48\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 08<span class=\"_ _0\"></span>6<span class=\"_ _ab\"> </span>13<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6</span></span></span></span></span></span>Tra<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> pa<span class=\"_ _3\"></span>ya<span class=\"_ _0\"></span>bl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _c1\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _c5\"> </span>16<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>71<span class=\"_ _44\"> </span>1<span class=\"_ _0\"></span>62<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1<span class=\"_ _c6\"> </span>16<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>71</span></span></span></span></span></span>Soc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> s<span class=\"_ _0\"></span>ecu<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>ty a<span class=\"_ _0\"></span>nd <span class=\"_ _0\"></span>othe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> t<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>xes<span class=\"_ _c2\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _c8\"> </span>4 <span class=\"_ _0\"></span>94<span class=\"_ _0\"></span>6<span class=\"_ _c9\"> </span>4 <span class=\"_ _0\"></span>94<span class=\"_ _0\"></span>6<span class=\"_ _61\"> </span>4 9<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>6</span></span></span></span></span></span>Other c<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nt l<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>bi<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>es<span class=\"_ _c3\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _c8\"> </span>5 <span class=\"_ _0\"></span>81<span class=\"_ _0\"></span>2<span class=\"_ _c9\"> </span>5 <span class=\"_ _0\"></span>81<span class=\"_ _0\"></span>2<span class=\"_ _61\"> </span>5 8<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2</span></span></span></span></span></span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> fina<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> lia<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>itie<span class=\"_ _0\"></span>s<span class=\"_ _c4\"> </span><span class=\"ffa\">-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _c5\"> </span><span class=\"ffb\">40<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>43<span class=\"_ _44\"> </span>4<span class=\"_ _0\"></span>06<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _c6\"> </span>40<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>43</span></span></span></span></span></span></span></span>*<span class=\"_ _1\"></span>FVPL<span class=\"_ _0\"></span>: <span class=\"_ _1\"></span>Fa<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>r va<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> thro<span class=\"_ _0\"></span>ugh profit<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>or<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>sStraight-line <span class=\"_ _c\"> </span>depreciation <span class=\"_ _c\"> </span>is <span class=\"_ _16\"> </span>app<span class=\"_ _0\"></span>lied <span class=\"_ _16\"> </span>over <span class=\"_ _16\"> </span>the <span class=\"_ _c\"> </span>useful <span class=\"_ _c\"> </span>life <span class=\"_ _16\"> </span>of <span class=\"_ _c\"> </span>property, <span class=\"_ _16\"> </span>p<span class=\"_ _0\"></span>lant, <span class=\"_ _c\"> </span>and <span class=\"_ _16\"> </span>equipmen<span class=\"_ _0\"></span>t based <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>as<span class=\"_ _0\"></span>set\u2019s <span class=\"_ _3\"></span>historical<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>cost <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>estimate<span class=\"_ _0\"></span>d <span class=\"_ _3\"></span>residual <span class=\"_ _3\"></span>val<span class=\"_ _0\"></span>ue <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>disposal. <span class=\"_ _3\"></span>De<span class=\"_ _0\"></span>preciation <span class=\"_ _3\"></span>is charged <span class=\"_ _16\"> </span>to <span class=\"_ _16\"> </span>expense <span class=\"_ _16\"> </span>wh<span class=\"_ _0\"></span>en <span class=\"_ _39\"> </span>the <span class=\"_ _16\"> </span>p<span class=\"_ _0\"></span>roperty, <span class=\"_ _39\"> </span>pl<span class=\"_ _0\"></span>ant <span class=\"_ _39\"> </span>or <span class=\"_ _16\"> </span>equipmen<span class=\"_ _0\"></span>t <span class=\"_ _39\"> </span>is <span class=\"_ _16\"> </span>ready<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>for <span class=\"_ _16\"> </span>use <span class=\"_ _39\"> </span>or <span class=\"_ _16\"> </span>pl<span class=\"_ _0\"></span>aced <span class=\"_ _39\"> </span>i<span class=\"_ _0\"></span>n service.  As per 31.12.2022 the Comp<span class=\"_ _0\"></span>any is still in a test<span class=\"_ _0\"></span>- and verification pha<span class=\"_ _0\"></span>se for its Indre Har\u00f8y facility and <span class=\"_\"> </span>the <span class=\"_ _11\"> </span>facility <span class=\"_ _11\"> </span>is <span class=\"_\"> </span>therefore <span class=\"_\"> </span>n<span class=\"_ _0\"></span>ot <span class=\"_\"> </span>deemed<span class=\"_ _0\"></span> <span class=\"_\"> </span>ready<span class=\"_ _0\"></span> <span class=\"_\"> </span>for <span class=\"_\"> </span>intended <span class=\"_ _11\"> </span>use. <span class=\"_ _11\"> </span>As <span class=\"_\"> </span>suc<span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>, <span class=\"_\"> </span>assets <span class=\"_ _11\"> </span>under construction are n<span class=\"_ _0\"></span>ot depreciated. <span class=\"_ _0\"></span> Assets under <span class=\"_ _0\"></span>construction <span class=\"_ _0\"></span>per 31 De<span class=\"_ _0\"></span>cember 2022 <span class=\"_ _0\"></span>consisted mainl<span class=\"_ _0\"></span>y of cap<span class=\"_ _0\"></span>italised costs rel<span class=\"_ _0\"></span>ated to <span class=\"_ _4\"></span>the <span class=\"_ _12\"></span>turnkey<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>oject <span class=\"_ _4\"></span>wi<span class=\"_ _0\"></span>th <span class=\"_ _4\"></span>Artec <span class=\"_ _12\"> </span>Aqua<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>for <span class=\"_ _12\"></span>buildi<span class=\"_ _0\"></span>ng <span class=\"_ _4\"></span>a <span class=\"_ _12\"></span>land<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>based <span class=\"_ _4\"></span>salm<span class=\"_ _0\"></span>on <span class=\"_ _12\"></span>farming <span class=\"_ _12\"></span>facility<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>at Indre Har\u00f8y, M\u00f8re og<span class=\"_ _0\"></span> Romsdal. Capitalization of c<span class=\"_ _0\"></span>osts as asset under<span class=\"_ _0\"></span> construction:<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Costs <span class=\"_ _f\"> </span>incurred <span class=\"_ _f\"> </span>recogni<span class=\"_ _0\"></span>sed <span class=\"_ _f\"> </span>as <span class=\"_ _f\"> </span>part <span class=\"_ _f\"> </span>of<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>personnel<span class=\"_ _0\"></span>- <span class=\"_ _f\"> </span>and <span class=\"_ _f\"> </span>other <span class=\"_ _10\"> </span>operating <span class=\"_ _f\"> </span>expenses<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>the \"Consolidated Statement of <span class=\"_ _1\"></span>Profit or <span class=\"_ _1\"></span>Loss\" <span class=\"_ _1\"></span>during 2022 has <span class=\"_ _1\"></span>been capitalized <span class=\"_ _1\"></span>as at <span class=\"_ _1\"></span>31 December 2022 <span class=\"_ _12\"> </span>a<span class=\"_ _0\"></span>s <span class=\"_ _12\"> </span>the<span class=\"_ _0\"></span>se <span class=\"_ _12\"> </span>c<span class=\"_ _0\"></span>osts <span class=\"_ _12\"> </span>ar<span class=\"_ _0\"></span>e <span class=\"_ _39\"> </span>deemed <span class=\"_ _39\"> </span>t<span class=\"_ _0\"></span>o <span class=\"_ _12\"> </span>be <span class=\"_ _39\"> </span>pa<span class=\"_ _0\"></span>rt <span class=\"_ _39\"> </span>of <span class=\"_ _12\"> </span>t<span class=\"_ _0\"></span>he <span class=\"_ _39\"> </span>ongoing <span class=\"_ _39\"> </span>assets <span class=\"_ _39\"> </span>unde<span class=\"_ _0\"></span>r <span class=\"_ _39\"> </span>construction <span class=\"_ _39\"> </span>and qualify <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>cap<span class=\"_ _0\"></span>italization <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>accordanc<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>IAS <span class=\"_ _4\"></span>16. <span class=\"_ _4\"></span>As <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>result, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>repor<span class=\"_ _0\"></span>ted <span class=\"_ _4\"></span>personnel <span class=\"_ _4\"></span>and operating <span class=\"_ _18\"></span>c<span class=\"_ _0\"></span>ost <span class=\"_ _18\"></span>in <span class=\"_ _1\"></span>2022 <span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>eflects <span class=\"_ _18\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>incurred<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>costs <span class=\"_ _1\"></span>during <span class=\"_ _1\"></span>this <span class=\"_ _18\"></span>peri<span class=\"_ _0\"></span>od, <span class=\"_ _18\"></span>net <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>such <span class=\"_ _18\"></span>c<span class=\"_ _0\"></span>apital<span class=\"_ _0\"></span>ized <span class=\"_ _1\"></span>costs related <span class=\"_ _11\"> </span>to <span class=\"_ _11\"> </span>the <span class=\"_ _11\"> </span>entire <span class=\"_ _11\"> </span>12 <span class=\"_ _11\"> </span>month<span class=\"_ _0\"></span>s <span class=\"_ _11\"> </span>period <span class=\"_ _11\"> </span>endin<span class=\"_ _0\"></span>g <span class=\"_ _11\"> </span>31 <span class=\"_ _11\"> </span>December <span class=\"_ _11\"> </span>2022 <span class=\"_ _11\"> </span>wh<span class=\"_ _0\"></span>ich <span class=\"_ _11\"> </span>amounted <span class=\"_ _11\"> </span>to approximately<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>NOK <span class=\"_ _c\"> </span>21.7<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>mil<span class=\"_ _0\"></span>lion, <span class=\"_ _16\"> </span>sal<span class=\"_ _0\"></span>aries <span class=\"_ _16\"> </span>i<span class=\"_ _0\"></span>ncluded. <span class=\"_ _c\"> </span>C<span class=\"_ _0\"></span>apitalized <span class=\"_ _c\"> </span>interest <span class=\"_ _c\"> </span>a<span class=\"_ _0\"></span>mounts <span class=\"_ _16\"> </span>t<span class=\"_ _0\"></span>o <span class=\"_ _16\"> </span>NOK <span class=\"_ _c\"> </span>24 million. Ca<span class=\"_ _0\"></span>pi<span class=\"_ _3\"></span>ta<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ze<span class=\"_ _1\"></span>d i<span class=\"_ _3\"></span>nte<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>na<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span> c<span class=\"_ _0\"></span>os<span class=\"_ _3\"></span>t01<span class=\"_ _0\"></span>.01<span class=\"_ _0\"></span>.20<span class=\"_ _0\"></span>22A<span class=\"_ _1\"></span>ddi<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s31<span class=\"_ _0\"></span>.12<span class=\"_ _0\"></span>.20<span class=\"_ _0\"></span>22Sa<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>ry<span class=\"_ _db\"> </span>32<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1<span class=\"_ _8a\"></span> <span class=\"_ _8d\"> </span>18 4<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>6<span class=\"_ _dc\"></span>           <span class=\"ls0\"> <span class=\"_ _dd\"> </span>51<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7<span class=\"_ _dc\"></span><span class=\"ls65\">           <span class=\"ls0\"> </span></span></span>Re<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>/e<span class=\"_ _18\"></span>qu<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>pm<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nt<span class=\"_ _de\"> </span>4 4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _c0\"></span> <span class=\"_ _df\"> </span>3 1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>4<span class=\"_ _c0\"></span> <span class=\"_ _df\"> </span>7 6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8<span class=\"_ _c0\"></span> I<span class=\"_ _0\"></span>nte<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>t<span class=\"_ _e0\"> </span>6 5<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _c0\"></span> <span class=\"_ _e1\"> </span>24<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>5<span class=\"_ _dc\"></span>           <span class=\"ls0\"> <span class=\"_ _dd\"> </span>30<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _dc\"></span><span class=\"ls65\">           <span class=\"ls0\"> </span></span></span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _e2\"> </span>43<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _8a\"></span> <span class=\"_ _dd\"> </span>4<span class=\"_ _0\"></span>5 6<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>5<span class=\"_ _dc\"></span>           <span class=\"ls0\"> <span class=\"_ _dd\"> </span>89<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>6<span class=\"_ _dc\"></span><span class=\"ls65\">           <span class=\"ls0\"> </span></span></span>Note 4 Propert<span class=\"_ _1\"></span>y, plant and equipme<span class=\"_ _1\"></span>nt and intangible <span class=\"_ _1\"></span>assets I<span class=\"_ _0\"></span>nta<span class=\"_ _0\"></span>ngi<span class=\"_ _3\"></span>bl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>et<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span> u<span class=\"_ _0\"></span>nder Fi<span class=\"_ _3\"></span>xtures<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>d Ri<span class=\"_ _0\"></span>ght-of-us<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> (fi<span class=\"_ _3\"></span>gures<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>n NOK 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span>)a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>et<span class=\"_ _1\"></span>sc<span class=\"_ _0\"></span>ons<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>onBui<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>di<span class=\"_ _3\"></span>ngsfi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>ti<span class=\"_ _0\"></span>ngs<span class=\"_ _3\"></span> a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>et<span class=\"_ _1\"></span>sTot<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>lCos<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> 1<span class=\"_ _0\"></span> Ja<span class=\"_ _0\"></span>nua<span class=\"_ _3\"></span>ry 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>21<span class=\"_ _ca\"> </span><span class=\"ls64\">432<span class=\"_ _cb\"> </span></span>21<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>26<span class=\"_ _cc\"> </span>0<span class=\"_ _cd\"> </span><span class=\"ls64\">739<span class=\"_ _ce\"> </span></span>1 9<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8<span class=\"_ _cf\"> </span>22<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>15A<span class=\"_ _1\"></span>ddi<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _a6\"> </span>62<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>54<span class=\"_ _51\"> </span>7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1 1<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>6<span class=\"_ _81\"> </span>7 <span class=\"_ _0\"></span>60<span class=\"_ _0\"></span>7<span class=\"_ _81\"> </span>8<span class=\"_ _0\"></span> 22<span class=\"_ _0\"></span>7<span class=\"_ _81\"> </span>2<span class=\"_ _0\"></span> 07<span class=\"_ _0\"></span>9<span class=\"_ _cf\"> </span>8<span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>63Di<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>pos<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>sCost 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> Decem<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>21<span class=\"_ _d0\"> </span>62<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6<span class=\"_ _cb\"> </span>9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>12<span class=\"_ _0\"></span>2<span class=\"_ _81\"> </span>7<span class=\"_ _0\"></span> 60<span class=\"_ _0\"></span>7<span class=\"_ _81\"> </span>8<span class=\"_ _0\"></span> 96<span class=\"_ _0\"></span>6<span class=\"_ _81\"> </span>3<span class=\"_ _0\"></span> 99<span class=\"_ _0\"></span>7<span class=\"_ _d1\"> </span>1 0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 27<span class=\"_ _0\"></span>8A<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>umul<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>ed de<span class=\"_ _1\"></span>pr<span class=\"_ _0\"></span>eci<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on 1<span class=\"_ _0\"></span> Ja<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>21<span class=\"_ _d2\"> </span>0<span class=\"_ _d3\"> </span>0<span class=\"_ _cc\"> </span>0<span class=\"_ _6\"> </span>-10<span class=\"_ _0\"></span>7<span class=\"_ _6\"> </span>-5<span class=\"_ _0\"></span>21<span class=\"_ _3b\"> </span>-62<span class=\"_ _0\"></span>8De<span class=\"_ _1\"></span>pr<span class=\"_ _0\"></span>eci<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> for<span class=\"_ _0\"></span> the<span class=\"_ _1\"></span> peri<span class=\"_ _3\"></span>od<span class=\"_ _d4\"> </span>0<span class=\"_ _d3\"> </span>0<span class=\"_ _6\"> </span>-3<span class=\"_ _0\"></span>02<span class=\"_ _3b\"> </span>-56<span class=\"_ _0\"></span>3<span class=\"_ _66\"> </span>-1 3<span class=\"_ _0\"></span>64<span class=\"_ _66\"> </span>-2<span class=\"_ _0\"></span> 22<span class=\"_ _0\"></span>9Ne<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span> book va<span class=\"_ _1\"></span>lue 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> Decem<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>21<span class=\"_ _d5\"> </span>62<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6<span class=\"_ _cb\"> </span>9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>12<span class=\"_ _0\"></span>2<span class=\"_ _81\"> </span>7<span class=\"_ _0\"></span> 30<span class=\"_ _0\"></span>5<span class=\"_ _81\"> </span>8<span class=\"_ _0\"></span> 29<span class=\"_ _0\"></span>6<span class=\"_ _81\"> </span>2<span class=\"_ _0\"></span> 11<span class=\"_ _0\"></span>2<span class=\"_ _d1\"> </span>1 0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 42<span class=\"_ _0\"></span>0I<span class=\"_ _0\"></span>nta<span class=\"_ _0\"></span>ngi<span class=\"_ _3\"></span>bl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>et<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span> u<span class=\"_ _0\"></span>nder Fi<span class=\"_ _3\"></span>xtures<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>d Ri<span class=\"_ _0\"></span>ght-of-us<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> (fi<span class=\"_ _3\"></span>gures<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>n NOK 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span>)a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>et<span class=\"_ _1\"></span>sc<span class=\"_ _0\"></span>ons<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>onBui<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>di<span class=\"_ _3\"></span>ngsfi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>ti<span class=\"_ _0\"></span>ngs<span class=\"_ _3\"></span> a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>et<span class=\"_ _1\"></span>sTot<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>lCos<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> 1<span class=\"_ _0\"></span> Ja<span class=\"_ _0\"></span>nua<span class=\"_ _3\"></span>ry 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>22<span class=\"_ _d6\"> </span>62<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6<span class=\"_ _cb\"> </span>9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>12<span class=\"_ _0\"></span>2<span class=\"_ _81\"> </span>7<span class=\"_ _0\"></span> 60<span class=\"_ _0\"></span>7<span class=\"_ _81\"> </span>8<span class=\"_ _0\"></span> 96<span class=\"_ _0\"></span>6<span class=\"_ _81\"> </span>3<span class=\"_ _0\"></span> 99<span class=\"_ _0\"></span>7<span class=\"_ _d1\"> </span>1 0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 27<span class=\"_ _0\"></span>7A<span class=\"_ _1\"></span>ddi<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _d7\"> </span>2 5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>4<span class=\"_ _51\"> </span>74<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 36<span class=\"_ _0\"></span>8<span class=\"_ _cc\"> </span>0<span class=\"_ _d8\"> </span>17<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _d8\"> </span>1<span class=\"_ _0\"></span>4 5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>6<span class=\"_ _cf\"> </span>77<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 95<span class=\"_ _0\"></span>1Di<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>pos<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>sCost 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> Decem<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>22<span class=\"_ _d0\"> </span>65<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _d9\"> </span>1 7<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 49<span class=\"_ _0\"></span>0<span class=\"_ _81\"> </span>7<span class=\"_ _0\"></span> 60<span class=\"_ _0\"></span>7<span class=\"_ _d8\"> </span>2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>19<span class=\"_ _da\"> </span>18<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>2<span class=\"_ _48\"> </span>1<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>28A<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>umul<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>ed de<span class=\"_ _1\"></span>pr<span class=\"_ _0\"></span>eci<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on 1<span class=\"_ _0\"></span> Ja<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>22<span class=\"_ _d2\"> </span>0<span class=\"_ _d3\"> </span>0<span class=\"_ _6\"> </span>-3<span class=\"_ _0\"></span>02<span class=\"_ _3b\"> </span>-67<span class=\"_ _0\"></span>0<span class=\"_ _66\"> </span>-1 8<span class=\"_ _0\"></span>85<span class=\"_ _66\"> </span>-2<span class=\"_ _0\"></span> 85<span class=\"_ _0\"></span>7De<span class=\"_ _1\"></span>pr<span class=\"_ _0\"></span>eci<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> for<span class=\"_ _0\"></span> the<span class=\"_ _1\"></span> peri<span class=\"_ _3\"></span>od<span class=\"_ _d4\"> </span>0<span class=\"_ _d3\"> </span>0<span class=\"_ _6\"> </span>-6<span class=\"_ _0\"></span>49<span class=\"_ _66\"> </span>-1<span class=\"_ _0\"></span> 86<span class=\"_ _0\"></span>4<span class=\"_ _66\"> </span>-3 6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _66\"> </span>-6 1<span class=\"_ _0\"></span>89Ne<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span> book va<span class=\"_ _1\"></span>lue 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> Decem<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>22<span class=\"_ _d5\"> </span>65<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _d9\"> </span>1 7<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 49<span class=\"_ _0\"></span>0<span class=\"_ _81\"> </span>6<span class=\"_ _0\"></span> 65<span class=\"_ _0\"></span>6<span class=\"_ _d8\"> </span>2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>85<span class=\"_ _da\"> </span>13<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _48\"> </span>1<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>22<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>82Impairment testing of<span class=\"_ _0\"></span> goodwillGoodwill with in<span class=\"_ _0\"></span>definite economic l<span class=\"_ _0\"></span>ives is subject<span class=\"_ _0\"></span> to an annual i<span class=\"_ _0\"></span>mpairment <span class=\"_ _0\"></span>test. The Group<span class=\"_ _0\"></span> did not <span class=\"_ _c\"> </span>recognize <span class=\"_ _c\"> </span>any<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>impairmen<span class=\"_ _0\"></span>t <span class=\"_ _c\"> </span>of <span class=\"_ _c\"> </span>goodwill <span class=\"_ _17\"> </span>in <span class=\"_ _c\"> </span>2022. <span class=\"_ _c\"> </span>In <span class=\"_ _c\"> </span>2021 <span class=\"_ _17\"> </span>the <span class=\"_ _c\"> </span>group <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>id <span class=\"_ _c\"> </span>not <span class=\"_ _c\"> </span>perform <span class=\"_ _17\"> </span>an impairment test <span class=\"_ _1\"></span>since the goodwill were <span class=\"_ _1\"></span>acquired in <span class=\"_ _1\"></span>august 2021 <span class=\"_ _1\"></span>through th<span class=\"_ _0\"></span>e acquisition <span class=\"_ _1\"></span>of the subsidiary <span class=\"_ _3\"></span>Salm<span class=\"_ _0\"></span>on <span class=\"_ _3\"></span>Evolution <span class=\"_ _3\"></span>Dal<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>AS <span class=\"_ _3\"></span>(previo<span class=\"_ _0\"></span>usly <span class=\"_ _3\"></span>Kraft <span class=\"_ _3\"></span>Laks <span class=\"_ _4\"></span>AS). <span class=\"_ _3\"></span>As <span class=\"_ _3\"></span>of <span class=\"_ _4\"></span>2022 <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _3\"></span>has <span class=\"_ _3\"></span>one asset that need t<span class=\"_ _0\"></span>o be impai<span class=\"_ _0\"></span>rment tested.  The <span class=\"_ _1\"></span>impairment <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>done <span class=\"_ _18\"></span>u<span class=\"_ _0\"></span>sing <span class=\"_ _1\"></span>the <span class=\"_ _18\"></span>Gro<span class=\"_ _0\"></span>ups <span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>olling <span class=\"_ _1\"></span>projections <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>is <span class=\"_ _18\"></span>b<span class=\"_ _0\"></span>ased <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>financial <span class=\"_ _1\"></span>budgets where <span class=\"_ _0\"></span>cash <span class=\"_ _0\"></span>gen<span class=\"_ _0\"></span>erating <span class=\"_ _0\"></span>activities <span class=\"_ _0\"></span>forms <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>basis <span class=\"_ _3\"></span>of the <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>luation. <span class=\"_ _0\"></span>This <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>done <span class=\"_ _0\"></span>over <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>-year<span class=\"_ _0\"></span> period. Budgeted<span class=\"_ _0\"></span> EBITDA margi<span class=\"_ _0\"></span>n is set to be <span class=\"_ _0\"></span>stable in the<span class=\"_ _0\"></span> future as well a<span class=\"_ _0\"></span>s producti<span class=\"_ _0\"></span>on of smolt. Further, <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>annual <span class=\"_ _3\"></span>rei<span class=\"_ _0\"></span>nvestment <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ssumed <span class=\"_ _3\"></span>to <span class=\"_ _4\"></span>be <span class=\"_ _3\"></span>eq<span class=\"_ _0\"></span>ual <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>annual <span class=\"_ _12\"> </span>depre<span class=\"_ _0\"></span>ciations. <span class=\"_ _4\"></span>Cash <span class=\"_ _3\"></span>flow forecasts are estima<span class=\"_ _0\"></span>ted after tax, and wei<span class=\"_ _0\"></span>ghted average cos<span class=\"_ _0\"></span>t of capital is set t<span class=\"_ _0\"></span>o be 9%.  <span class=\"_ _0\"></span> Contractual and finan<span class=\"_ _0\"></span>cial commitments<span class=\"_ _0\"></span> Construction <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>phase <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>of the <span class=\"_ _3\"></span>Group's land<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>based <span class=\"_ _0\"></span>salmon <span class=\"_ _0\"></span>farming <span class=\"_ _0\"></span>facility<span class=\"_ _0\"></span> at <span class=\"_ _0\"></span>Indre <span class=\"_ _0\"></span>Har\u00f8y <span class=\"_ _3\"></span>was planne<span class=\"ls0\">d <span class=\"_ _0\"></span>completed <span class=\"_ _3\"></span>medio <span class=\"_ _3\"></span>April <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _0\"></span><span class=\"ls14\">and</span> <span class=\"_ _3\"></span>remaini<span class=\"_ _0\"></span>ng <span class=\"_ _0\"></span>capi<span class=\"_ _0\"></span>tal <span class=\"_ _0\"></span>expen<span class=\"_ _0\"></span>ditures <span class=\"_ _3\"></span>for <span class=\"_ _0\"></span>phase <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>as <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span> </span>31 <span class=\"_ _4\"></span>Decemb<span class=\"_ _0\"></span>er <span class=\"_ _4\"></span>2022 <span class=\"_ _12\"></span>is <span class=\"_ _4\"></span>ex<span class=\"_ _0\"></span>pected <span class=\"_ _12\"></span>to <span class=\"_ _4\"></span>be <span class=\"_ _12\"></span>modera<span class=\"_ _0\"></span>te<span class=\"ls40\">. <span class=\"_ _12\"></span></span>The <span class=\"_ _4\"></span>exact <span class=\"_ _12\"></span>amount <span class=\"_ _4\"></span>wil<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>pend <span class=\"_ _4\"></span>on <span class=\"_ _12\"></span>several factors, <span class=\"_ _2b\"> </span>i<span class=\"_ _0\"></span>ncluding <span class=\"_ _2b\"> </span>fi<span class=\"_ _0\"></span>nalization <span class=\"_ _2b\"> </span>of<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>contract <span class=\"_ _24\"> </span>settlemen<span class=\"_ _0\"></span>ts <span class=\"_ _2b\"> </span>with <span class=\"_ _24\"> </span>suppli<span class=\"_ _0\"></span>ers, <span class=\"_ _2b\"> </span>chosen <span class=\"_ _24\"> </span>de<span class=\"_ _3\"></span>- <span class=\"_ _2b\"> </span>and<span class=\"_ _0\"></span> remobilization <span class=\"_ _16\"> </span>strategy<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>b<span class=\"_ _0\"></span>etween <span class=\"_ _16\"> </span>phase<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>1<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>and <span class=\"_ _16\"> </span>p<span class=\"_ _0\"></span>hase <span class=\"_ _16\"> </span>2 <span class=\"_ _16\"> </span>and <span class=\"_ _16\"> </span>o<span class=\"_ _0\"></span>verall <span class=\"_ _16\"> </span>productivity<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>d<span class=\"_ _0\"></span>uring <span class=\"_ _39\"> </span>the<span class=\"_ _0\"></span> remaining commi<span class=\"_ _0\"></span>ssioning work.<span class=\"_ _0\"></span> As <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>phase <span class=\"_ _12\"></span>2 <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>Indre <span class=\"_ _4\"></span>H<span class=\"_ _0\"></span>ar\u00f8y, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Gr<span class=\"_ _0\"></span>oup <span class=\"_ _4\"></span>has <span class=\"_ _4\"></span>not <span class=\"_ _12\"> </span>tak<span class=\"_ _0\"></span>en <span class=\"_ _4\"></span>any <span class=\"_ _4\"></span>materi<span class=\"_ _0\"></span>al <span class=\"_ _4\"></span>investment <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>cisi<span class=\"_ _0\"></span>on <span class=\"_ _4\"></span>or entered <span class=\"_ _16\"> </span>into <span class=\"_ _16\"> </span>a<span class=\"_ _0\"></span>ny <span class=\"_ _16\"> </span>de<span class=\"_ _0\"></span>finitive <span class=\"_ _16\"> </span>constructi<span class=\"_ _0\"></span>on <span class=\"_ _16\"> </span>agreem<span class=\"_ _0\"></span>ent <span class=\"_ _16\"> </span>and <span class=\"_ _c\"> </span>maintains <span class=\"_ _c\"> </span>full <span class=\"_ _16\"> </span>fl<span class=\"_ _0\"></span>exibility <span class=\"_ _c\"> </span>both <span class=\"_ _16\"> </span>as <span class=\"_ _c\"> </span>to timing and spen<span class=\"_ _0\"></span>ding.<span class=\"ff3\"> </span>Note 5 Segment<span class=\"_ _1\"></span> Operating <span class=\"_ _3\"></span>segmen<span class=\"_ _0\"></span>ts <span class=\"_ _3\"></span>are<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>reported<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>manner <span class=\"_ _4\"></span>consistent <span class=\"_ _4\"></span>with <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>nternal <span class=\"_ _3\"></span>re<span class=\"_ _0\"></span>porting <span class=\"_ _3\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _3\"></span>chi<span class=\"_ _0\"></span>ef operating <span class=\"_ _2b\"> </span>decision-mak<span class=\"_ _0\"></span>er, <span class=\"_ _1b\"> </span>whic<span class=\"_ _0\"></span>h <span class=\"_ _1b\"> </span>i<span class=\"_ _0\"></span>s <span class=\"_ _1b\"> </span>resp<span class=\"_ _0\"></span>onsible <span class=\"_ _2b\"> </span>for <span class=\"_ _1b\"> </span>alloca<span class=\"_ _0\"></span>ting <span class=\"_ _1b\"> </span>re<span class=\"_ _0\"></span>sources <span class=\"_ _1b\"> </span>a<span class=\"_ _0\"></span>nd <span class=\"_ _1b\"> </span>a<span class=\"_ _0\"></span>ssessing performance. <span class=\"_ _2b\"> </span>The <span class=\"_ _2b\"> </span>chief <span class=\"_ _2b\"> </span>operating <span class=\"_ _2b\"> </span>decisi<span class=\"_ _0\"></span>on-<span class=\"_ _0\"></span>maker <span class=\"_ _2b\"> </span>has <span class=\"_ _2b\"> </span>been <span class=\"_ _1b\"> </span>i<span class=\"_ _0\"></span>dentified <span class=\"_ _2b\"> </span>as <span class=\"_ _2b\"> </span>the <span class=\"_ _2b\"> </span>Group management. The Gro<span class=\"_ _0\"></span>up has from Q4 2022 imp<span class=\"_ _0\"></span>lemented segment rep<span class=\"_ _0\"></span>orting which c<span class=\"_ _0\"></span>onsists of production <span class=\"_ _3\"></span>of <span class=\"_ _4\"></span>farmed <span class=\"_ _3\"></span>sal<span class=\"_ _0\"></span>mon <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>Norway <span class=\"_ _4\"></span>(Farming <span class=\"_ _3\"></span>Norway), <span class=\"_ _4\"></span>other <span class=\"_ _3\"></span>activiti<span class=\"_ _0\"></span>es, <span class=\"_ _3\"></span>and <span class=\"_ _4\"></span>Eliminations. The <span class=\"_ _3\"></span>segment <span class=\"_ _4\"></span>performan<span class=\"_ _0\"></span>ce <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>moni<span class=\"_ _0\"></span>tored <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>order <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ssess <span class=\"_ _3\"></span>performan<span class=\"_ _0\"></span>ce <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>nd <span class=\"_ _3\"></span>profitabil<span class=\"_ _0\"></span>ity <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>a strategic <span class=\"_ _0\"></span>level. <span class=\"_ _0\"></span>As a <span class=\"_ _0\"></span>result <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>starting <span class=\"_ _0\"></span>farming <span class=\"_ _0\"></span>production <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>Indre <span class=\"_ _0\"></span>Har\u00f8y <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>March <span class=\"_ _0\"></span>2022, there <span class=\"_ _0\"></span>is no comparative n<span class=\"_ _0\"></span>umbers for 2021. <span class=\"_ _0\"></span> The <span class=\"_ _3\"></span>same<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>accounting <span class=\"_ _4\"></span>prin<span class=\"_ _0\"></span>ciples <span class=\"_ _3\"></span>as <span class=\"_ _4\"></span>described <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _3\"></span>Note <span class=\"_ _4\"></span>1 <span class=\"_ _3\"></span>hav<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>been <span class=\"_ _4\"></span>applied <span class=\"_ _4\"></span>for <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>segment reporting, <span class=\"_ _4\"></span>where <span class=\"_ _4\"></span>in<span class=\"_ _0\"></span>ternal <span class=\"_ _4\"></span>transactions <span class=\"_ _4\"></span>are <span class=\"_ _12\"></span>entered <span class=\"_ _4\"></span>in<span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>under <span class=\"_ _12\"></span>normal <span class=\"_ _4\"></span>commerc<span class=\"_ _0\"></span>ial <span class=\"_ _4\"></span>terms <span class=\"_ _4\"></span>and conditions. Sales <span class=\"_ _3\"></span>reven<span class=\"_ _0\"></span>ue <span class=\"_ _3\"></span>from <span class=\"_ _4\"></span>contracts <span class=\"_ _4\"></span>with <span class=\"_ _3\"></span>custo<span class=\"_ _0\"></span>mers <span class=\"_ _4\"></span>comes <span class=\"_ _4\"></span>from <span class=\"_ _3\"></span>both <span class=\"_ _4\"></span>Continental<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Europe, <span class=\"_ _4\"></span>UK, <span class=\"_ _3\"></span>USA, Asia and other markets. <span class=\"_ _0\"></span>  Far<span class=\"_ _18\"></span>mi<span class=\"_ _0\"></span>ng <span class=\"_ _1\"></span>Nor<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>y<span class=\"_ _9a\"> </span>Ot<span class=\"_ _1\"></span>he<span class=\"_ _0\"></span>r<span class=\"_ _b1\"> </span>Eli<span class=\"_ _0\"></span>mina<span class=\"_ _1\"></span>tions<span class=\"_ _e3\"> </span>G<span class=\"_ _0\"></span>ro<span class=\"_ _1\"></span>up (<span class=\"_ _1\"></span>In thous<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>OK<span class=\"_ _1\"></span>)FY 2<span class=\"_ _18\"></span>0<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>2Ope<span class=\"_ _0\"></span>ratin<span class=\"_ _0\"></span>g <span class=\"_ _1\"></span>rev<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nue<span class=\"_ _3\"></span> <span class=\"_ _7e\"> </span><span class=\"fs25\">4<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _5b\"> </span>15<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>2<span class=\"_ _e4\"> </span>-1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>65<span class=\"_ _8d\"> </span>4<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>81</span>Ope<span class=\"_ _0\"></span>ratio<span class=\"_ _0\"></span>nal<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>EB<span class=\"_ _1\"></span>ITDA<span class=\"_ _e5\"> </span><span class=\"fs25\">-3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>35<span class=\"_ _e6\"> </span>-3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>46<span class=\"_ _6c\"> </span>0<span class=\"_ _e7\"> </span>-6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>81</span>Ope<span class=\"_ _0\"></span>ratio<span class=\"_ _0\"></span>nal<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>EB<span class=\"_ _1\"></span>IT<span class=\"_ _e8\"> </span><span class=\"fs25\">-3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>87<span class=\"_ _e6\"> </span>-3<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>84<span class=\"_ _6c\"> </span>0<span class=\"_ _e7\"> </span>-7<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>71</span>H<span class=\"_ _1\"></span>arve<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>d vol<span class=\"_ _0\"></span>um (<span class=\"_ _0\"></span>tonne<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>, H<span class=\"_ _1\"></span>OG<span class=\"_ _1\"></span>)<span class=\"_ _bf\"> </span><span class=\"fs25 ls66\">340</span>Ope<span class=\"_ _0\"></span>ratio<span class=\"_ _0\"></span>nal<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>EB<span class=\"_ _1\"></span>ITDA/kg (N<span class=\"_ _0\"></span>OK<span class=\"_ _0\"></span>)<span class=\"_ _6c\"> </span><span class=\"fs25\">N<span class=\"_ _1\"></span>/A</span>Ope<span class=\"_ _0\"></span>ratio<span class=\"_ _0\"></span>nal<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>EB<span class=\"_ _1\"></span>IT/kg (N<span class=\"_ _0\"></span>OK<span class=\"_ _0\"></span>)<span class=\"_ _e9\"> </span><span class=\"fs25\">N<span class=\"_ _1\"></span>/A</span>FY 2<span class=\"_ _18\"></span>0<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1Ope<span class=\"_ _0\"></span>ratin<span class=\"_ _0\"></span>g <span class=\"_ _1\"></span>rev<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nue<span class=\"_ _3\"></span> <span class=\"_ _ea\"> </span><span class=\"fs25\">1<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>25<span class=\"_ _0\"></span>7</span>Ope<span class=\"_ _0\"></span>ratio<span class=\"_ _0\"></span>nal<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>EB<span class=\"_ _1\"></span>ITDA<span class=\"_ _eb\"> </span><span class=\"fs25\">-3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>13</span>Ope<span class=\"_ _0\"></span>ratio<span class=\"_ _0\"></span>nal<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>EB<span class=\"_ _1\"></span>IT<span class=\"_ _ec\"> </span><span class=\"fs25\">-3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>41</span>H<span class=\"_ _1\"></span>arve<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>d vol<span class=\"_ _0\"></span>um (<span class=\"_ _0\"></span>tonne<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>, H<span class=\"_ _1\"></span>OG<span class=\"_ _1\"></span>)Ope<span class=\"_ _0\"></span>ratio<span class=\"_ _0\"></span>nal<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>EB<span class=\"_ _1\"></span>ITDA/kg (N<span class=\"_ _0\"></span>OK<span class=\"_ _0\"></span>)Ope<span class=\"_ _0\"></span>ratio<span class=\"_ _0\"></span>nal<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>EB<span class=\"_ _1\"></span>IT/kg (N<span class=\"_ _0\"></span>OK<span class=\"_ _0\"></span>)Note 6 Biological <span class=\"_ _1\"></span>assets and inventory Biological <span class=\"_ _4\"></span>assets <span class=\"_ _3\"></span>are, <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>accordance <span class=\"_ _3\"></span>wi<span class=\"_ _0\"></span>th <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>41,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>measured <span class=\"_ _3\"></span>at <span class=\"_ _4\"></span>fair <span class=\"_ _3\"></span>val<span class=\"_ _0\"></span>ue <span class=\"_ _3\"></span>unless <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>value cannot <span class=\"_ _39\"> </span>be <span class=\"_ _39\"> </span>measured <span class=\"_ _39\"> </span>reli<span class=\"_ _0\"></span>ably. <span class=\"_ _39\"> </span>For <span class=\"_ _39\"> </span>salmon <span class=\"_ _39\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _12\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>grow<span class=\"_ _0\"></span>-out <span class=\"_ _12\"> </span>fac<span class=\"_ _0\"></span>ility, <span class=\"_ _39\"> </span>a <span class=\"_ _39\"> </span>present <span class=\"_ _39\"> </span>value <span class=\"_ _39\"> </span>model<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span>s applied <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>estimate <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>fair <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ue. <span class=\"_ _0\"></span>For <span class=\"_ _3\"></span>roe, <span class=\"_ _0\"></span>fry<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>and<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>smolt, <span class=\"_ _3\"></span>historical <span class=\"_ _3\"></span>cost <span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>deemed <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>provide<span class=\"_ _0\"></span> the best estimate <span class=\"_ _0\"></span>of fair value, and hen<span class=\"_ _0\"></span>ce applied.<span class=\"_ _0\"></span> The fair <span class=\"_ _0\"></span>value of <span class=\"_ _0\"></span>fish in <span class=\"_ _0\"></span>the grow<span class=\"_ _0\"></span>-out <span class=\"_ _0\"></span>facility<span class=\"_ _0\"></span> is <span class=\"_ _0\"></span>calculated by <span class=\"_ _0\"></span>multiplying <span class=\"_ _0\"></span>the estimated <span class=\"_ _0\"></span>biomass<span class=\"_ _0\"></span> at <span class=\"_ _39\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>time <span class=\"_ _16\"> </span>of <span class=\"_ _16\"> </span>harve<span class=\"_ _0\"></span>st <span class=\"_ _16\"> </span>with <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>estimated <span class=\"_ _16\"> </span>sales <span class=\"_ _16\"> </span>pri<span class=\"_ _0\"></span>ce <span class=\"_ _39\"> </span>at <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>same <span class=\"_ _16\"> </span>time <span class=\"_ _16\"> </span>and <span class=\"_ _16\"> </span>deducted <span class=\"_ _16\"> </span>f<span class=\"_ _0\"></span>or estimated <span class=\"_ _3\"></span>costs <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>sell. <span class=\"_ _3\"></span>For <span class=\"_ _3\"></span>fish <span class=\"_ _3\"></span>not <span class=\"_ _3\"></span>ready<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>harvest, <span class=\"_ _3\"></span>remainin<span class=\"_ _0\"></span>g <span class=\"_ _3\"></span>production <span class=\"_ _3\"></span>costs <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>grow <span class=\"_ _3\"></span>the fish <span class=\"_ _4\"></span>to <span class=\"_ _12\"></span>harvest <span class=\"_ _12\"></span>weight<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ar<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>deduc<span class=\"_ _0\"></span>ted. <span class=\"_ _4\"></span>The <span class=\"_ _12\"></span>cash <span class=\"_ _12\"></span>flow <span class=\"_ _12\"></span>is <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>urther <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span>scounted <span class=\"_ _12\"></span>by <span class=\"_ _12\"></span>a <span class=\"_ _4\"></span>discount <span class=\"_ _12\"></span>rate taking into account b<span class=\"_ _0\"></span>oth risk adjustmen<span class=\"_ _0\"></span>t and time val<span class=\"_ _0\"></span>ue.<span class=\"_ _0\"></span> The <span class=\"_ _12\"></span>Group <span class=\"_ _12\"> </span>c<span class=\"_ _0\"></span>onsiders <span class=\"_ _39\"> </span>that <span class=\"_ _12\"> </span>fish <span class=\"_ _39\"> </span>greater <span class=\"_ _39\"> </span>than <span class=\"_ _12\"> </span>4.6 <span class=\"_ _39\"> </span>k<span class=\"_ _0\"></span>g <span class=\"_ _12\"></span>is <span class=\"_ _12\"> </span>ready<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>for <span class=\"_ _12\"> </span>harves<span class=\"_ _0\"></span>t <span class=\"_ _12\"></span>(about <span class=\"_ _39\"> </span>3.8 <span class=\"_ _12\"> </span>kg <span class=\"_ _39\"> </span>g<span class=\"_ _0\"></span>utted weight), <span class=\"_ _4\"></span>and <span class=\"_ _12\"></span>such <span class=\"_ _4\"></span>fish <span class=\"_ _4\"></span>is <span class=\"_ _12\"></span>thus <span class=\"_ _4\"></span>clas<span class=\"_ _0\"></span>sified <span class=\"_ _12\"></span>as <span class=\"_ _4\"></span>harvest<span class=\"_ _0\"></span>able <span class=\"_ _4\"></span>fish. <span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Fish <span class=\"_ _12\"></span>that <span class=\"_ _4\"></span>ha<span class=\"_ _0\"></span>ve <span class=\"_ _4\"></span>not <span class=\"_ _4\"></span>achieved<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>this<span class=\"_ _0\"></span> weight are classified a<span class=\"_ _0\"></span>s non-<span class=\"_ _0\"></span>harvestable.<span class=\"_ _0\"></span> The <span class=\"_ _3\"></span>estimated <span class=\"_ _4\"></span>biomass <span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>olume <span class=\"_ _3\"></span>is <span class=\"_ _4\"></span>based <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>actual <span class=\"_ _4\"></span>number <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>ndividuals <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>grow<span class=\"_ _0\"></span>-out departments <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>alance <span class=\"_ _3\"></span>sheet <span class=\"_ _3\"></span>date, <span class=\"_ _0\"></span>adj<span class=\"_ _0\"></span>usted <span class=\"_ _3\"></span>for <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rojected <span class=\"_ _3\"></span>mo<span class=\"_ _0\"></span>rtality <span class=\"_ _3\"></span>up <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>harves<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>me and multiplied wi<span class=\"_ _0\"></span>th the estimated harvest wei<span class=\"_ _0\"></span>ght per indi<span class=\"_ _0\"></span>vidual at harvest time.<span class=\"_ _3\"></span> Sales <span class=\"_ _4\"></span>price <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>fish <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>gr<span class=\"_ _0\"></span>ow-o<span class=\"_ _0\"></span>ut <span class=\"_ _4\"></span>facility<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>based <span class=\"_ _4\"></span>on <span class=\"_ _12\"></span>forward <span class=\"_ _4\"></span>pric<span class=\"_ _0\"></span>es <span class=\"_ _4\"></span>from <span class=\"_ _4\"></span>Fish <span class=\"_ _12\"></span>Pool <span class=\"_ _4\"></span>with<span class=\"_ _0\"></span> relevant <span class=\"_ _0\"></span>adjustments. <span class=\"_ _0\"></span>Th<span class=\"_ _0\"></span>e Group <span class=\"_ _0\"></span>have<span class=\"_ _0\"></span> used <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>ward<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>rice <span class=\"_ _0\"></span>of NO<span class=\"_ _0\"></span>K 96,<span class=\"_ _0\"></span>- i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>Q2 20<span class=\"_ _0\"></span>23, <span class=\"_ _0\"></span>75,- <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Q3 2023 <span class=\"_ _0\"></span>and <span class=\"_ _3\"></span>NOK <span class=\"_ _3\"></span>76,- <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Q3 <span class=\"_ _3\"></span>and <span class=\"_ _0\"></span>Q4 <span class=\"_ _3\"></span>2023 <span class=\"_ _0\"></span>bef<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>adj<span class=\"_ _0\"></span>ustments <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>expec<span class=\"_ _0\"></span>ted <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>uality <span class=\"_ _0\"></span>downgra<span class=\"_ _0\"></span>des. For Q2 2023 a discount of NOK 10/kg is app<span class=\"_ _0\"></span>lied due to high uncertainty i<span class=\"_ _0\"></span>n t<span class=\"_ _1\"></span>he contract ma<span class=\"_ _0\"></span>rket following the<span class=\"_ _0\"></span> Norwegian<span class=\"_ _0\"></span> Governme<span class=\"_ _0\"></span>nt's <span class=\"_ _0\"></span>proposed <span class=\"_ _0\"></span>resource <span class=\"_ _0\"></span>tax. <span class=\"_ _0\"></span>The net <span class=\"_ _0\"></span>sales <span class=\"_ _0\"></span>value is<span class=\"_ _0\"></span> adjusted<span class=\"_ _0\"></span> for <span class=\"_ _1\"></span>expected quality differences <span class=\"_ _1\"></span>and harvesting, logistic <span class=\"_ _1\"></span>and sales <span class=\"_ _1\"></span>expenses.<span class=\"_ _0\"></span> The <span class=\"_ _1\"></span>estimated fair value <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>disc<span class=\"_ _0\"></span>ounted <span class=\"_ _0\"></span>by <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>month<span class=\"_ _0\"></span>ly <span class=\"_ _0\"></span>rate, <span class=\"_ _0\"></span>which<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>reflects <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ombination <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cost <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>cap<span class=\"_ _0\"></span>ital <span class=\"_ _0\"></span>for the biomass. The <span class=\"_ _0\"></span>Group have used a di<span class=\"_ _0\"></span>scount rate of 8% in the<span class=\"_ _0\"></span> model.  <span class=\"_ _0\"></span> N<span class=\"_ _0\"></span>OK 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0BOOK VA<span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>U<span class=\"_ _1\"></span>E OF I<span class=\"_ _1\"></span>N<span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>E<span class=\"_ _1\"></span>N<span class=\"_ _0\"></span>TOR<span class=\"_ _1\"></span>Y<span class=\"_ _ed\"> </span>FY 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _70\"> </span>FY<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1Ra<span class=\"_ _0\"></span>w m<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>s<span class=\"_ _ee\"> </span>1<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>41<span class=\"_ _ef\"></span>          <span class=\"ls0\"> <span class=\"_ _f0\"> </span><span class=\"ls68\">112<span class=\"_ _94\"></span><span class=\"ls0\"> </span></span></span>Bi<span class=\"_ _3\"></span>ol<span class=\"_ _3\"></span>ogi<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>et<span class=\"_ _1\"></span>s<span class=\"_ _f1\"> </span>5<span class=\"_ _0\"></span>8 <span class=\"_ _0\"></span>92<span class=\"_ _0\"></span>7<span class=\"_ _ef\"></span>        <span class=\"ls0\"> <span class=\"_ _77\"> </span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _f2\"></span><span class=\"ls67\">        <span class=\"ls0\"> </span></span></span>Fi<span class=\"_ _3\"></span>ni<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>hed goods<span class=\"_ _f3\"> </span>-<span class=\"_ _5a\"></span> <span class=\"_ _7a\"> </span>-<span class=\"_ _5a\"></span> T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _f4\"> </span>6<span class=\"_ _0\"></span>0 <span class=\"_ _0\"></span>86<span class=\"_ _0\"></span>7<span class=\"_ _f5\"></span>       <span class=\"ls0\"> <span class=\"_ _89\"> </span>1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0<span class=\"_ _f2\"></span><span class=\"ls67\">        <span class=\"ls0\"> </span></span></span>T<span class=\"_ _1\"></span>ON<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>ESBI<span class=\"_ _18\"></span>O<span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>OGI<span class=\"_ _1\"></span>CAL<span class=\"_ _0\"></span> A<span class=\"_ _0\"></span>SS<span class=\"_ _1\"></span>ET<span class=\"_ _18\"></span>S<span class=\"_ _91\"> </span>FY<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _46\"> </span>FY 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1Bi<span class=\"_ _1\"></span>olog<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s be<span class=\"_ _0\"></span>gi<span class=\"_ _1\"></span>nning of per<span class=\"_ _0\"></span>iod<span class=\"_ _f6\"> </span>182<span class=\"_ _94\"></span><span class=\"ls0\"> <span class=\"_ _7a\"> </span><span class=\"ls68\">101<span class=\"_ _94\"></span><span class=\"ls0\"> </span></span></span>I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _18\"></span> <span class=\"_ _0\"></span>due t<span class=\"_ _1\"></span>o pr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>on<span class=\"_ _8b\"> </span>1 1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1<span class=\"_ _f2\"></span>          <span class=\"ls0\"> <span class=\"_ _f0\"> </span><span class=\"ls68\">173<span class=\"_ _94\"></span><span class=\"ls0\"> </span></span></span>Re<span class=\"_ _1\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>on d<span class=\"_ _0\"></span>ue<span class=\"_ _1\"></span> to ha<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>ve<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>/s<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _f7\"> </span>-5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>0<span class=\"_ _f8\"></span> <span class=\"_ _f9\"> </span>-9<span class=\"_ _0\"></span>3<span class=\"_ _6b\"></span> Re<span class=\"_ _1\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>on d<span class=\"_ _0\"></span>ue<span class=\"_ _1\"></span> to i<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nt ba<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>ed m<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ty<span class=\"_ _fa\"> </span>-<span class=\"_ _5a\"></span> <span class=\"_ _7a\"> </span>-<span class=\"_ _5a\"></span> Fa<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>r<span class=\"_ _0\"></span> va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>ue<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>dj<span class=\"_ _3\"></span>us<span class=\"_ _3\"></span>tm<span class=\"_ _18\"></span>ent<span class=\"_ _1\"></span> beg<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>ni<span class=\"_ _3\"></span>ng of <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>od<span class=\"_ _fb\"> </span>N<span class=\"_ _1\"></span>/A<span class=\"_ _fc\"> </span>N<span class=\"_ _1\"></span>/AFa<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>r<span class=\"_ _0\"></span> va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>ue<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>dj<span class=\"_ _3\"></span>us<span class=\"_ _3\"></span>tm<span class=\"_ _18\"></span>ent<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>nd<span class=\"_ _0\"></span> of p<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>od<span class=\"_ _fd\"> </span>N<span class=\"_ _1\"></span>/A<span class=\"_ _fc\"> </span>N<span class=\"_ _1\"></span>/ABi<span class=\"_ _1\"></span>olog<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>nd of pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iod<span class=\"_ _c1\"> </span>733<span class=\"_ _fe\"></span><span class=\"ls0\"> <span class=\"_ _7a\"> </span><span class=\"ls68\">182<span class=\"_ _94\"></span><span class=\"ls0\"> </span></span></span>N<span class=\"_ _0\"></span>OK 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>00BI<span class=\"_ _18\"></span>O<span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>OGI<span class=\"_ _1\"></span>CAL<span class=\"_ _0\"></span> ASSE<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span>S<span class=\"_ _ff\"> </span>FY 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _46\"> </span>FY 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1Bi<span class=\"_ _1\"></span>olog<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l a<span class=\"_ _18\"></span>sset<span class=\"_ _3\"></span>s<span class=\"_ _1\"></span> be<span class=\"_ _0\"></span>ginni<span class=\"_ _1\"></span>ng of per<span class=\"_ _0\"></span>iod<span class=\"_ _74\"> </span>14<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _51\"> </span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>e due<span class=\"_ _1\"></span> to pr<span class=\"_ _0\"></span>odu<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _a6\"> </span>70<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>38<span class=\"_ _100\"> </span>1<span class=\"_ _0\"></span>0 <span class=\"_ _0\"></span>15<span class=\"_ _0\"></span>0Re<span class=\"_ _1\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>on du<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> t<span class=\"_ _1\"></span>o h<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>rves<span class=\"_ _0\"></span>t/s<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _101\"> </span>-3<span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>99<span class=\"_ _0\"></span>0<span class=\"_ _ce\"> </span>-7<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>55Re<span class=\"_ _1\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>on du<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> t<span class=\"_ _1\"></span>o i<span class=\"_ _4\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>dent<span class=\"_ _1\"></span> ba<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>d morta<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ty<span class=\"_ _102\"> </span>0<span class=\"_ _6c\"> </span>0Fa<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span> va<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>dj<span class=\"_ _3\"></span>us<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>gi<span class=\"_ _3\"></span>nni<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>g of pe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>od<span class=\"_ _103\"> </span>0<span class=\"_ _6c\"> </span>0Fa<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span> va<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>dj<span class=\"_ _3\"></span>us<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>nd o<span class=\"_ _0\"></span>f pe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>od<span class=\"_ _74\"> </span>11<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _104\"> </span>0Bi<span class=\"_ _1\"></span>olog<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l a<span class=\"_ _18\"></span>sset<span class=\"_ _3\"></span>s<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span>nd of pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iod<span class=\"_ _105\"> </span>5<span class=\"_ _0\"></span>8 <span class=\"_ _0\"></span>92<span class=\"_ _0\"></span>7<span class=\"_ _100\"> </span>14<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9Speci<span class=\"_ _1\"></span>fic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ion of biol<span class=\"_ _1\"></span>ogic<span class=\"_ _18\"></span>al a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>sCost <span class=\"_ _0\"></span>of Fa<span class=\"_ _1\"></span>ir <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>lue Carrying N<span class=\"_ _0\"></span>umbe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> of fis<span class=\"_ _1\"></span>h Bi<span class=\"_ _1\"></span>om<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>ss production a<span class=\"_ _1\"></span>djustm<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span> (N<span class=\"_ _0\"></span>OK Bi<span class=\"_ _1\"></span>ologi<span class=\"_ _1\"></span>ca<span class=\"_ _18\"></span>l as<span class=\"_ _1\"></span>set<span class=\"_ _0\"></span>s pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>1.12<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>22(10<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)(t<span class=\"_ _0\"></span>onnes)(NO<span class=\"_ _0\"></span>K 10<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)(NO<span class=\"_ _0\"></span>K 10<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)1000)Sm<span class=\"_ _1\"></span>ol<span class=\"_ _3\"></span>t<span class=\"_ _106\"> </span>2 <span class=\"_ _0\"></span>30<span class=\"_ _0\"></span>5<span class=\"_ _107\"></span> <span class=\"_ _e7\"> </span>96<span class=\"_ _108\"></span><span class=\"ls0\"> <span class=\"_ _76\"> </span>12<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _109\"></span> <span class=\"_ _10a\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _10b\"> </span>12<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _109\"></span> </span>N<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>-ha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> fi<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>h<span class=\"_ _0\"></span> (&lt;<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>.6 kg)<span class=\"_ _10c\"> </span><span class=\"ls69\">695<span class=\"_ _75\"></span><span class=\"ls0\"> <span class=\"_ _63\"> </span><span class=\"ls69\">637<span class=\"_ _10d\"></span><span class=\"ls0\"> <span class=\"_ _e6\"> </span>34<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>6<span class=\"_ _109\"></span> <span class=\"_ _b6\"> </span>11<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _109\"></span> <span class=\"_ _b6\"> </span>46<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>6<span class=\"_ _109\"></span> </span></span></span></span>Ha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ves<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>bl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> fi<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>h (&gt;<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>.6 kg)<span class=\"_ _10e\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _5a\"></span> <span class=\"_ _10f\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _110\"></span> T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _111\"> </span>3 <span class=\"_ _0\"></span>00<span class=\"_ _0\"></span>0<span class=\"_ _107\"></span> <span class=\"_ _e9\"> </span>733<span class=\"_ _75\"></span><span class=\"ls0\"> <span class=\"_ _e6\"> </span>4<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _109\"></span> <span class=\"_ _b6\"> </span>11<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _109\"></span> <span class=\"_ _b6\"> </span>58<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7<span class=\"_ _109\"></span> </span>Cost <span class=\"_ _0\"></span>of Fa<span class=\"_ _1\"></span>ir <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>lue Carrying N<span class=\"_ _0\"></span>umbe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> of fis<span class=\"_ _1\"></span>h Bi<span class=\"_ _1\"></span>om<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>ss production a<span class=\"_ _1\"></span>djustm<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span> (N<span class=\"_ _0\"></span>OK Bi<span class=\"_ _1\"></span>ologi<span class=\"_ _1\"></span>ca<span class=\"_ _18\"></span>l as<span class=\"_ _1\"></span>set<span class=\"_ _0\"></span>s pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>1.12<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>21(10<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)(t<span class=\"_ _0\"></span>onnes)(NO<span class=\"_ _0\"></span>K 10<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)(NO<span class=\"_ _0\"></span>K 10<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)1000)Sm<span class=\"_ _1\"></span>ol<span class=\"_ _3\"></span>t<span class=\"_ _106\"> </span>2 <span class=\"_ _0\"></span>27<span class=\"_ _0\"></span>5<span class=\"_ _107\"></span> <span class=\"_ _e9\"> </span>182<span class=\"_ _75\"></span><span class=\"ls0\"> <span class=\"_ _e6\"> </span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _109\"></span> <span class=\"_ _10a\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _4b\"> </span>14<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>39<span class=\"_ _109\"></span> </span>N<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>-ha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> fi<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>h<span class=\"_ _0\"></span> (&lt;<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>.6 kg)<span class=\"_ _112\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _110\"></span> Ha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ves<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>bl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> fi<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>h (&gt;<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>.6 kg)<span class=\"_ _10e\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _110\"></span> T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _111\"> </span>2 <span class=\"_ _0\"></span>27<span class=\"_ _0\"></span>5<span class=\"_ _107\"></span> <span class=\"_ _e9\"> </span>182<span class=\"_ _75\"></span><span class=\"ls0\"> <span class=\"_ _e6\"> </span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _109\"></span> <span class=\"_ _10a\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _4b\"> </span>14<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>39<span class=\"_ _109\"></span> </span>The <span class=\"_ _0\"></span>Compa<span class=\"_ _0\"></span>ny <span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>in <span class=\"_ _0\"></span>an <span class=\"_ _3\"></span>early <span class=\"_ _0\"></span>stage <span class=\"_ _3\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>prod<span class=\"_ _0\"></span>uction <span class=\"_ _3\"></span>ramp<span class=\"_ _0\"></span>-up <span class=\"_ _0\"></span>at <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>grow<span class=\"_ _0\"></span>-out <span class=\"_ _0\"></span>fac<span class=\"_ _0\"></span>ility <span class=\"_ _3\"></span>at <span class=\"_ _0\"></span>Indre Har\u00f8y, <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>hence <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>facility's <span class=\"_ _4\"></span>production <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>apacity<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>is <span class=\"_ _4\"></span>not <span class=\"_ _4\"></span>fully <span class=\"_ _4\"></span>utilized. <span class=\"_ _4\"></span>Cost <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>produ<span class=\"_ _0\"></span>cti<span class=\"_ _0\"></span>on <span class=\"_ _4\"></span>is therefore <span class=\"_ _11\"> </span>adj<span class=\"_ _0\"></span>usted <span class=\"_ _11\"> </span>fo<span class=\"_ _0\"></span>r <span class=\"_ _11\"> </span>unutilized<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>prod<span class=\"_ _0\"></span>uction <span class=\"_ _11\"> </span>cap<span class=\"_ _0\"></span>acity. <span class=\"_ _11\"> </span>As <span class=\"_ _15\"> </span>per <span class=\"_ _11\"> </span>31.12.2<span class=\"_ _0\"></span>022 <span class=\"_ _11\"> </span>this<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>adjustment<span class=\"_ _0\"></span> amounted <span class=\"_ _11\"> </span>to <span class=\"_ _11\"> </span>NOK <span class=\"_\"> </span>13.6<span class=\"_ _0\"></span> <span class=\"_\"> </span>mi<span class=\"_ _0\"></span>llion <span class=\"_ _11\"> </span>which <span class=\"_\"> </span>ha<span class=\"_ _0\"></span>s <span class=\"_\"> </span>been <span class=\"_ _11\"> </span>expensed <span class=\"_ _11\"> </span>directly <span class=\"_ _11\"> </span>in <span class=\"_\"> </span>the <span class=\"_ _11\"> </span>profit <span class=\"_ _11\"> </span>and <span class=\"_ _11\"> </span>loss statement.  The <span class=\"_\"> </span>C<span class=\"_ _0\"></span>ompany <span class=\"_ _11\"> </span>has <span class=\"_ _11\"> </span>not <span class=\"_ _11\"> </span>yet <span class=\"_ _11\"> </span>started <span class=\"_ _11\"> </span>depreciatio<span class=\"_ _0\"></span>n <span class=\"_\"> </span>of <span class=\"_ _11\"> </span>the <span class=\"_ _15\"> </span>grow-out <span class=\"_ _11\"> </span>facil<span class=\"_ _0\"></span>ity <span class=\"_\"> </span>a<span class=\"_ _0\"></span>t <span class=\"_\"> </span>Indre <span class=\"_ _11\"> </span>Har<span class=\"_ _0\"></span>\u00f8y. Accordingly, <span class=\"_ _3\"></span>depreciation <span class=\"_ _3\"></span>is <span class=\"_ _0\"></span>not <span class=\"_ _3\"></span>reflected <span class=\"_ _0\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>cost <span class=\"_ _3\"></span>of <span class=\"_ _0\"></span>production <span class=\"_ _3\"></span>and <span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>ly <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rtly <span class=\"_ _0\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>fair value adjustment fi<span class=\"_ _0\"></span>gures. Note 7 Operating <span class=\"_ _1\"></span>income (<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K <span class=\"_ _1\"></span>th<span class=\"_ _0\"></span>ous<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nds)<span class=\"_ _113\"> </span><span class=\"fs2a ls6a\">2022<span class=\"_ _7c\"> </span>2021</span>Sa<span class=\"_ _18\"></span>le<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>nues<span class=\"_ _114\"> </span>4<span class=\"_ _0\"></span>6 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _50\"> </span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7Sm<span class=\"_ _1\"></span>ol<span class=\"_ _3\"></span>t<span class=\"_ _9b\"> </span>19<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>3<span class=\"_ _50\"> </span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 04<span class=\"_ _0\"></span>7A<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>nt<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span> Sa<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>on (h<span class=\"_ _0\"></span>og)<span class=\"_ _115\"> </span>2<span class=\"_ _0\"></span>6 0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>3A<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>nt<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span> Sa<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>on (tri<span class=\"_ _3\"></span>mm<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d)<span class=\"_ _116\"> </span><span class=\"ls6a\">741</span>Ot<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> inc<span class=\"_ _18\"></span>om<span class=\"_ _0\"></span>e<span class=\"_ _117\"> </span>1<span class=\"_ _0\"></span> 57<span class=\"_ _0\"></span>4<span class=\"_ _a2\"> </span><span class=\"ls6a\">209</span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l oper<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ing re<span class=\"_ _0\"></span>venue<span class=\"_ _0\"></span> <span class=\"_ _118\"> </span>4<span class=\"_ _0\"></span>7 6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _8a\"></span> <span class=\"_ _119\"> </span>1<span class=\"_ _0\"></span>2 2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>6<span class=\"_ _8a\"></span> Operating <span class=\"_ _16\"> </span>income <span class=\"_ _16\"> </span>in <span class=\"_ _c\"> </span>the <span class=\"_ _16\"> </span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _39\"> </span>f<span class=\"_ _0\"></span>or <span class=\"_ _39\"> </span>20<span class=\"_ _0\"></span>22 <span class=\"_ _39\"> </span>d<span class=\"_ _0\"></span>erives <span class=\"_ _16\"> </span>both <span class=\"_ _16\"> </span>fr<span class=\"_ _0\"></span>om <span class=\"_ _39\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>sale <span class=\"_ _16\"> </span>of <span class=\"_ _c\"> </span>smolt <span class=\"_ _16\"> </span>from <span class=\"_ _16\"> </span>Salm<span class=\"_ _0\"></span>on Evolution <span class=\"_ _4\"></span>Dal<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>AS <span class=\"_ _12\"></span>to <span class=\"_ _12\"></span>another <span class=\"_ _12\"></span>Norwegian <span class=\"_ _12\"></span>salmon<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>producer <span class=\"_ _12\"></span>and <span class=\"_ _12\"></span>sale <span class=\"_ _12\"></span>of <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>armed <span class=\"_ _4\"></span>sal<span class=\"_ _0\"></span>mon <span class=\"_ _4\"></span>fro<span class=\"_ _0\"></span>m Salmon Evolution Sales <span class=\"_ _1\"></span>AS (who <span class=\"_ _1\"></span>bought the <span class=\"_ _1\"></span>salm<span class=\"_ _0\"></span>on from <span class=\"_ _1\"></span>Salmon Evolution Norway <span class=\"_ _1\"></span>AS). <span class=\"_ _0\"></span>Salmon Evolution <span class=\"_\"> </span>S<span class=\"_ _1\"></span>ales <span class=\"_\"> </span>AS <span class=\"_ _c\"> </span>has <span class=\"_\"> </span>in <span class=\"_ _17\"> </span>2022 <span class=\"_ _17\"> </span>sold <span class=\"_\"> </span><span class=\"ls3c\">34</span>0 <span class=\"_ _c\"> </span>tonn<span class=\"_ _0\"></span>es <span class=\"_ _17\"> </span>Atlantic <span class=\"_\"> </span>Salmon, <span class=\"_ _c\"> </span>and <span class=\"_\"> </span>the <span class=\"_ _17\"> </span>distribution <span class=\"_\"> </span>is <span class=\"_ _c\"> </span>as illustrated below. <span class=\"_ _0\"></span> Other income in 202<span class=\"_ _0\"></span>2 was related ser<span class=\"_ _0\"></span>vices to K Sm<span class=\"_ _0\"></span>art Farming Co., Ltd. in S<span class=\"_ _0\"></span>outh Korea.<span class=\"_ _0\"></span> Operating <span class=\"_ _0\"></span>income <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>2021 <span class=\"_ _0\"></span>was<span class=\"_ _0\"></span> mai<span class=\"_ _0\"></span>nly <span class=\"_ _0\"></span>related <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>sale<span class=\"_ _3\"></span> of <span class=\"_ _0\"></span>smolt <span class=\"_ _0\"></span>from <span class=\"_ _3\"></span>Kraft La<span class=\"_ _0\"></span>ks A<span class=\"_ _0\"></span>S (no<span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>Salmon Evolution Dale <span class=\"_ _0\"></span>AS) t<span class=\"_ _0\"></span>o another <span class=\"_ _0\"></span>Norwegian<span class=\"_ _0\"></span> salmon <span class=\"_ _0\"></span>producer. <span class=\"_ _0\"></span>Other income <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>2021 was <span class=\"_ _0\"></span>related to sale of some eq<span class=\"_ _0\"></span>uipment to K Smart <span class=\"_ _0\"></span>Farming Co., Ltd. in S<span class=\"_ _0\"></span>outh Korea.<span class=\"_ _0\"></span> Sa<span class=\"_ _1\"></span>les qua<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>ity Dest<span class=\"_ _0\"></span>ina<span class=\"_ _18\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on (t<span class=\"_ _0\"></span>onnes)% N<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>y<span class=\"_ _11a\"> </span>220<span class=\"_ _94\"></span><span class=\"ls0\"> <span class=\"_ _79\"> </span>65<span class=\"_ _0\"></span> %</span>E<span class=\"_ _1\"></span>U e<span class=\"_ _18\"></span>x<span class=\"_ _0\"></span>. N<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>y<span class=\"_ _11b\"> </span>115<span class=\"_ _94\"></span><span class=\"ls0\"> <span class=\"_ _79\"> </span>34<span class=\"_ _0\"></span> %</span>A<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _11c\"> </span>6<span class=\"_ _11d\"></span> <span class=\"_ _11e\"> </span>2<span class=\"_ _0\"></span> %T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _11f\"> </span>340<span class=\"_ _94\"></span><span class=\"ls0\"> <span class=\"_ _69\"> </span>1<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span> %</span>Sa<span class=\"_ _1\"></span>les re<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>vue<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>la<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>ic<span class=\"_ _1\"></span> sa<span class=\"_ _18\"></span>lm<span class=\"_ _0\"></span>on<span class=\"_ _120\"> </span><span class=\"ls6c\">2022<span class=\"_ _7c\"> </span>2021</span>N<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>y<span class=\"_ _121\"> </span>1<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>53<span class=\"_ _0\"></span>8<span class=\"_ _119\"> </span>0E<span class=\"_ _1\"></span>U e<span class=\"_ _18\"></span>x<span class=\"_ _0\"></span>. N<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>y<span class=\"_ _122\"> </span>9<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>27<span class=\"_ _119\"> </span>0A<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _123\"> </span><span class=\"ls6c\">749<span class=\"_ _e9\"> </span></span>0T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _124\"> </span>2<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>81<span class=\"_ _0\"></span>4<span class=\"_ _125\"> </span>0The <span class=\"_ _18\"></span>land<span class=\"_ _0\"></span>-based <span class=\"_ _18\"></span>sal<span class=\"_ _0\"></span>mon <span class=\"_ _18\"></span>h<span class=\"_ _0\"></span>ave <span class=\"_ _18\"></span>been <span class=\"_ _1\"></span>distributed <span class=\"_ _1\"></span>through <span class=\"_ _1\"></span>Salm<span class=\"_ _0\"></span>on <span class=\"_ _18\"></span>Evolution <span class=\"_ _1\"></span>Sales <span class=\"_ _1\"></span>to <span class=\"_ _18\"></span>a <span class=\"_ _1\"></span>vast <span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>umber of <span class=\"_ _4\"></span>customers, <span class=\"_ _12\"></span>acr<span class=\"_ _0\"></span>oss <span class=\"_ _4\"></span>different <span class=\"_ _12\"></span>segments <span class=\"_ _12\"></span>and <span class=\"_ _12\"></span>channels. <span class=\"_ _12\"></span>The <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>nitial <span class=\"_ _12\"></span>batch <span class=\"_ _4\"></span>has <span class=\"_ _12\"></span>been <span class=\"_ _12\"></span>launched locally, <span class=\"_ _3\"></span>nationally <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Norway <span class=\"_ _3\"></span>and <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nternationally, <span class=\"_ _3\"></span>in <span class=\"_ _0\"></span>cl<span class=\"_ _0\"></span>ose <span class=\"_ _0\"></span>colla<span class=\"_ _0\"></span>boration <span class=\"_ _3\"></span>with <span class=\"_ _0\"></span>our <span class=\"_ _3\"></span>partners, <span class=\"_ _3\"></span>and has proven to be mee<span class=\"_ _0\"></span>t the hig<span class=\"_ _0\"></span>hest standards, for b<span class=\"_ _0\"></span>oth raw, heated and s<span class=\"_ _0\"></span>moked products.<span class=\"_ _3\"></span> Note 8 Cost of Go<span class=\"_ _1\"></span>ods Sold (<span class=\"_ _1\"></span>numb<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>rs<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>th<span class=\"_ _0\"></span>ous<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>OK)<span class=\"_ _ed\"> </span><span class=\"fs2e ls6d\">2022<span class=\"_ _61\"> </span>2021</span>Com<span class=\"_ _0\"></span>position CO<span class=\"_ _0\"></span>GS<span class=\"_ _1\"></span>:Ra<span class=\"_ _0\"></span>w ma<span class=\"_ _0\"></span>te<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>-3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>6<span class=\"_ _14\"> </span>-5<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ve<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ha<span class=\"_ _3\"></span>nge<span class=\"_ _126\"> </span>3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _127\"> </span>4<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>4Sum<span class=\"_ _128\"> </span>-6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _ad\"> </span>-9<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>8Com<span class=\"_ _0\"></span>position invent<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>y cha<span class=\"_ _18\"></span>nge<span class=\"_ _0\"></span>:Cha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> d<span class=\"_ _0\"></span>ue<span class=\"_ _1\"></span> to pr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>du<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _0\"></span> <span class=\"_ _97\"> </span>7<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _70\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0Cha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> d<span class=\"_ _0\"></span>ue<span class=\"_ _1\"></span> to ha<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>ves<span class=\"_ _0\"></span>t/s<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _129\"> </span>-3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0<span class=\"_ _14\"> </span>-7 2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>5Cha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> d<span class=\"_ _0\"></span>ue<span class=\"_ _1\"></span> to i<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>de<span class=\"_ _1\"></span>nt ba<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>d mor<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ty <span class=\"_ _12a\"> </span>0<span class=\"_ _12b\"> </span>0Cha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>ve<span class=\"_ _1\"></span>ntor<span class=\"_ _0\"></span>y r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>w m<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _12c\"> </span>1<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _127\"> </span>1<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>9Sum<span class=\"_ _12d\"> </span>3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _127\"> </span>4<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>4Com<span class=\"_ _0\"></span>position - cha<span class=\"_ _18\"></span>nge<span class=\"_ _0\"></span> due<span class=\"_ _3\"></span> to <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>oduc<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ion:Ra<span class=\"_ _0\"></span>w ma<span class=\"_ _0\"></span>te<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _127\"> </span>3<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9Sa<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _12e\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0<span class=\"_ _127\"> </span>2<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>9O<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>her o<span class=\"_ _0\"></span>pera<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>g e<span class=\"_ _1\"></span>xp<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>ns<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _12f\"> </span>2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _127\"> </span>4<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2Sum<span class=\"_ _12d\"> </span>7<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _70\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0Note <span class=\"_ _3\"></span>9 <span class=\"_ _4\"></span>Personnel<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>expenses, <span class=\"_ _3\"></span>remune<span class=\"_ _1\"></span>ration <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>board <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>auditor's<span class=\"_ _1\"></span> fee (N<span class=\"_ _1\"></span>OK <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>hou<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ds<span class=\"_ _0\"></span>)<span class=\"_ _130\"> </span><span class=\"ffb fs30 ls6e\">2022<span class=\"_ _5e\"> </span>2021</span>Sa<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _131\"> </span>50<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>9<span class=\"_ _70\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 87<span class=\"_ _0\"></span>9Soc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> s<span class=\"_ _0\"></span>ecur<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ty <span class=\"_ _132\"> </span>8 6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _2a\"> </span>5 4<span class=\"_ _0\"></span>09Pens<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ons<span class=\"_ _133\"> </span>2 5<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _2a\"> </span>1 0<span class=\"_ _0\"></span>29Othe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> bene<span class=\"_ _1\"></span>fi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _134\"> </span>9 3<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>3<span class=\"_ _2a\"> </span>2 0<span class=\"_ _0\"></span>18Sha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e-ba<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>d pa<span class=\"_ _3\"></span>ym<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nts<span class=\"_ _135\"> </span>3 3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _92\"> </span>0Gros<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>nnel<span class=\"_ _0\"></span> expens<span class=\"_ _0\"></span>es<span class=\"_ _136\"> </span>74<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1<span class=\"_ _70\"> </span>4<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 33<span class=\"_ _0\"></span>5- Ca<span class=\"_ _0\"></span>pi<span class=\"_ _3\"></span>ta<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>zed cos<span class=\"_ _3\"></span>ts<span class=\"_ _137\"> </span>(18<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>6)<span class=\"_ _cb\"> </span>(<span class=\"_ _0\"></span>19<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>69<span class=\"_ _0\"></span>)T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> pe<span class=\"_ _0\"></span>rsonne<span class=\"_ _0\"></span>l expe<span class=\"_ _0\"></span>nses r<span class=\"_ _0\"></span>ecogni<span class=\"_ _1\"></span>zed in P&amp;L<span class=\"_ _138\"> </span>56<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>5<span class=\"_ _70\"> </span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 06<span class=\"_ _0\"></span>7Num<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> of ful<span class=\"_ _1\"></span>l-tim<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> em<span class=\"_ _0\"></span>ployme<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> equiva<span class=\"_ _1\"></span>lent<span class=\"_ _0\"></span>s<span class=\"_ _139\"> </span><span class=\"ls6e\">49<span class=\"_ _72\"> </span>19</span>During <span class=\"_ _17\"> </span>the <span class=\"_\"> </span>o<span class=\"_ _1\"></span>rdina<span class=\"_ _0\"></span>ry <span class=\"_ _17\"> </span>course <span class=\"_ _17\"> </span>of <span class=\"_ _17\"> </span>business, <span class=\"_\"> </span>the <span class=\"_ _c\"> </span>Group <span class=\"_\"> </span>capitalizes <span class=\"_ _17\"> </span>portions <span class=\"_ _17\"> </span>of <span class=\"_ _17\"> </span>total <span class=\"_\"> </span>sala<span class=\"_ _0\"></span>ry <span class=\"_ _17\"> </span>and personnel costs toward<span class=\"_ _0\"></span>s assets under c<span class=\"_ _0\"></span>onstruction.<span class=\"_ _0\"></span> Norwegian entities <span class=\"_ _1\"></span>are<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>obl<span class=\"_ _0\"></span>igated to<span class=\"_ _1\"></span> establish a <span class=\"_ _1\"></span>man<span class=\"_ _0\"></span>datory <span class=\"_ _1\"></span>company<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>pens<span class=\"_ _0\"></span>ion. T<span class=\"_ _1\"></span>his obligation is fulfilled <span class=\"_ _17\"> </span>under <span class=\"_ _c\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>current <span class=\"_ _17\"> </span>pension <span class=\"_\"> </span>plan. <span class=\"_ _c\"> </span>No <span class=\"_ _c\"> </span>loan<span class=\"_ _0\"></span>s <span class=\"_ _c\"> </span>or <span class=\"_ _17\"> </span>guarantees <span class=\"_ _17\"> </span>have <span class=\"_ _17\"> </span>been <span class=\"_ _17\"> </span>given <span class=\"_ _17\"> </span>to <span class=\"_ _17\"> </span>the members of the b<span class=\"_ _0\"></span>oard of directors or exec<span class=\"_ _0\"></span>utive managemen<span class=\"_ _0\"></span>t. Auditor<span class=\"_ _0\"></span>'s re<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>une<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ation(<span class=\"_ _1\"></span>NOK <span class=\"_ _1\"></span>th<span class=\"_ _0\"></span>ou<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nds<span class=\"_ _3\"></span>)<span class=\"_ _157\"> </span><span class=\"ffb fs38 ls74\">2022<span class=\"_ _ce\"> </span>2021</span>St<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>utor<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>di<span class=\"_ _3\"></span>t<span class=\"_ _158\"> </span><span class=\"ls74\">943<span class=\"_ _159\"> </span>536</span>Se<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>vi<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n r<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n to t<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>x r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>turn<span class=\"_ _15a\"> </span><span class=\"ls74\">36<span class=\"_ _7c\"> </span></span>0T<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>x a<span class=\"_ _3\"></span>dvi<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _15b\"> </span>0<span class=\"_ _7c\"> </span>0Se<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>vi<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>nr<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n to a<span class=\"_ _0\"></span>nn<span class=\"_ _0\"></span>ua<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>cc<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>unts<span class=\"_ _15c\"> </span><span class=\"ls74\">27<span class=\"_ _fc\"> </span>97</span>O<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>her s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>vi<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _15d\"> </span>6<span class=\"_ _96\"> </span><span class=\"ls74\">199</span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _15e\"> </span>1<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>11<span class=\"_ _62\"></span>        <span class=\"ls0\"> <span class=\"_ _f9\"> </span><span class=\"ls74\">832</span></span>Rem<span class=\"_ _0\"></span>uner<span class=\"_ _0\"></span>ation a<span class=\"_ _1\"></span>nd compensation to m<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ber<span class=\"_ _0\"></span>s of the<span class=\"_ _0\"></span> board(N<span class=\"_ _1\"></span>OK <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>hou<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ds<span class=\"_ _0\"></span>)<span class=\"_ _130\"> </span><span class=\"ffb fs31 ls6f\">2022<span class=\"_ _5e\"> </span>2021</span>Tore T<span class=\"_ _1\"></span>\u00f8ns<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>th (Cha<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> of the<span class=\"_ _1\"></span> Boa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d)<span class=\"_ _13a\"> </span><span class=\"ls6f\">500<span class=\"_ _fc\"> </span>500<span class=\"_ _13b\"></span><span class=\"ls0\"> </span></span>Kr<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>tofe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> Re<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>en (Me<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ber of the<span class=\"_ _1\"></span> Boa<span class=\"_ _3\"></span>rd)<span class=\"_ _0\"></span> <span class=\"_ _13c\"> </span><span class=\"ls6f\">250<span class=\"_ _fc\"> </span>250<span class=\"_ _13b\"></span><span class=\"ls0\"> </span></span>Gl<span class=\"_ _0\"></span>en Bra<span class=\"_ _3\"></span>dl<span class=\"_ _0\"></span>ey (Me<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ber of the B<span class=\"_ _1\"></span>oa<span class=\"_ _3\"></span>rd<span class=\"_ _0\"></span>)<span class=\"_ _13d\"> </span><span class=\"ls6f\">375<span class=\"_ _fc\"> </span>250<span class=\"_ _13b\"></span><span class=\"ls0\"> </span></span>Pede<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> St<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>te<span class=\"_ _18\"></span> (Mem<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> of the<span class=\"_ _1\"></span> Boa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>)<span class=\"_ _13e\"> </span><span class=\"ls6f\">250<span class=\"_ _fc\"> </span>250<span class=\"_ _13b\"></span><span class=\"ls0\"> </span></span>A<span class=\"_ _1\"></span>nne Brei<span class=\"_ _0\"></span>by (<span class=\"_ _0\"></span>Me<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ber of the<span class=\"_ _1\"></span> Boa<span class=\"_ _3\"></span>rd)<span class=\"_ _13f\"> </span><span class=\"ls6f\">250<span class=\"_ _fc\"> </span>250<span class=\"_ _13b\"></span><span class=\"ls0\"> </span></span>Yun Ki<span class=\"_ _3\"></span> Yun (Me<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ber of the boa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d) - Fr<span class=\"_ _0\"></span>om s<span class=\"_ _0\"></span>ept<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _140\"> </span><span class=\"ls6f\">250<span class=\"_ _fc\"> </span>208<span class=\"_ _13b\"></span><span class=\"ls0\"> </span></span>Ja<span class=\"_ _0\"></span>nne-G<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>et<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> A.<span class=\"_ _1\"></span> Stra<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span> (Me<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r o<span class=\"_ _0\"></span>f the<span class=\"_ _1\"></span> boa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d)<span class=\"_ _0\"></span> - Fr<span class=\"_ _0\"></span>om<span class=\"_ _1\"></span> Ma<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>h 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>21<span class=\"_ _141\"> </span><span class=\"ls6f\">500<span class=\"_ _4f\"> </span>42<span class=\"_ _142\"></span><span class=\"ls0\"> </span></span>I<span class=\"_ _0\"></span>ngvi<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>d Var<span class=\"_ _0\"></span>tda<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> (Me<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r o<span class=\"_ _0\"></span>f the<span class=\"_ _1\"></span> Boa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d) - fr<span class=\"_ _0\"></span>om Ma<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>h<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _143\"> </span><span class=\"ls6f\">250<span class=\"_ _4f\"> </span>42<span class=\"_ _142\"></span><span class=\"ls0\"> </span></span>Fr<span class=\"_ _0\"></span>ode Kj<span class=\"_ _0\"></span>\u00f8l<span class=\"_ _3\"></span>\u00e5<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> (Me<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r o<span class=\"_ _0\"></span>f the<span class=\"_ _1\"></span> Boa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d) - Unti<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> Ma<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _144\"> </span>0<span class=\"_ _145\"> </span><span class=\"ls6f\">208<span class=\"_ _13b\"></span><span class=\"ls0\"> </span></span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> boa<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>d of Di<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ors<span class=\"_ _146\"> </span>2 6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _2a\"> </span>2 0<span class=\"_ _0\"></span>00Remune<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ion a<span class=\"_ _1\"></span>nd c<span class=\"_ _1\"></span>om<span class=\"_ _0\"></span>pensa<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ion to e<span class=\"_ _0\"></span>xe<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>ut<span class=\"_ _0\"></span>ive mana<span class=\"_ _1\"></span>gem<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>22(N<span class=\"_ _1\"></span>OK <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>hou<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ds<span class=\"_ _0\"></span>)<span class=\"_ _147\"> </span><span class=\"ffb fs33\">Sa<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ry<span class=\"_ _d9\"> </span>Bonu<span class=\"_ _1\"></span>s<span class=\"_ _31\"> </span>Opt<span class=\"_ _0\"></span>ions<span class=\"_ _45\"> </span>Pe<span class=\"_ _0\"></span>nsi<span class=\"_ _1\"></span>on<span class=\"_ _cf\"> </span>Ot<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>r <span class=\"_ _e4\"> </span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l</span>H\u00e5<span class=\"_ _0\"></span>kon Andr\u00e8 Be<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>g (CEO unti<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> oc<span class=\"_ _0\"></span>t 20<span class=\"_ _0\"></span>22<span class=\"_ _0\"></span>)<span class=\"_ _148\"> </span>2 7<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _71\"></span>         <span class=\"_ _55\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _6d\"> </span>20<span class=\"_ _142\"></span> <span class=\"_ _5d\"> </span>67<span class=\"_ _142\"></span> <span class=\"_ _7d\"> </span>208<span class=\"_ _13b\"></span><span class=\"ls0\"> <span class=\"_ _149\"> </span>3 0<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _84\"></span> </span>Trond H\u00e5<span class=\"_ _0\"></span>ko<span class=\"_ _0\"></span>n Sc<span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>ug-P<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>en (CE<span class=\"_ _1\"></span>O<span class=\"_ _0\"></span> fr<span class=\"_ _0\"></span>om<span class=\"_ _1\"></span> oc<span class=\"_ _0\"></span>t 20<span class=\"_ _0\"></span>22<span class=\"_ _0\"></span>, CFO)<span class=\"fc3 sc0\"> </span>2 2<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _71\"></span>         <span class=\"_ _55\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _70\"> </span>1 3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>9<span class=\"_ _84\"></span> <span class=\"_ _6c\"> </span>67<span class=\"_ _142\"></span> <span class=\"_ _7d\"> </span>246<span class=\"_ _13b\"></span><span class=\"ls0\"> <span class=\"_ _4d\"> </span>3<span class=\"_ _0\"></span> 94<span class=\"_ _0\"></span>0<span class=\"_ _14a\"></span> </span>I<span class=\"_ _0\"></span>ngj<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>rl<span class=\"_ _3\"></span> Ska<span class=\"_ _3\"></span>rv\u00f8y (C<span class=\"_ _0\"></span>OO<span class=\"_ _0\"></span>) <span class=\"_ _8\"> </span>1 8<span class=\"_ _0\"></span>44<span class=\"_ _71\"></span>         <span class=\"_ _5b\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _5e\"> </span>600<span class=\"_ _13b\"></span> <span class=\"_ _cc\"> </span>67<span class=\"_ _142\"></span> <span class=\"_ _7d\"> </span>162<span class=\"_ _13b\"></span><span class=\"ls0\"> <span class=\"_ _4d\"> </span>2<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>73<span class=\"_ _14a\"></span> </span>Ka<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> Hol<span class=\"_ _3\"></span>o Morda<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span> (C<span class=\"_ _0\"></span>PO<span class=\"_ _0\"></span>) <span class=\"_ _14b\"> </span>1 4<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _71\"></span>         <span class=\"_ _7c\"> </span>100<span class=\"_ _13b\"></span> <span class=\"_ _5d\"> </span>567<span class=\"_ _14c\"></span>             <span class=\"_ _cc\"> </span>67<span class=\"_ _142\"></span><span class=\"ls0\"> <span class=\"_ _72\"> </span>8<span class=\"_ _14d\"></span> <span class=\"_ _50\"> </span>2<span class=\"_ _0\"></span> 22<span class=\"_ _0\"></span>4<span class=\"_ _84\"></span> </span>Od<span class=\"_ _0\"></span>d Fr<span class=\"_ _0\"></span>ode<span class=\"_ _1\"></span> Roa<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ds<span class=\"_ _3\"></span>ne<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> (CCO)<span class=\"_ _14e\"> </span>1 5<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _71\"></span>         <span class=\"_ _55\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _5e\"> </span>615<span class=\"_ _13b\"></span> <span class=\"_ _cc\"> </span>67<span class=\"_ _142\"></span> <span class=\"_ _6d\"> </span>17<span class=\"_ _142\"></span><span class=\"ls0\"> <span class=\"_ _10b\"> </span>2 2<span class=\"_ _0\"></span>32<span class=\"_ _14a\"></span> </span>He<span class=\"_ _1\"></span>nr<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>ds<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span> (T<span class=\"_ _1\"></span>echni<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> Di<span class=\"_ _3\"></span>rector fr<span class=\"_ _0\"></span>om s<span class=\"_ _0\"></span>ept<span class=\"_ _1\"></span>-22<span class=\"_ _0\"></span>)<span class=\"_ _14f\"> </span><span class=\"ls71\">380<span class=\"_ _14c\"></span><span class=\"ls70\">            <span class=\"ls0\"> <span class=\"_ _ad\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _5d\"> </span>-<span class=\"_ _ad\"> </span><span class=\"ls71\">29<span class=\"_ _142\"></span><span class=\"ls0\"> <span class=\"_ _ad\"> </span><span class=\"ls71\">22<span class=\"_ _142\"></span><span class=\"ls0\"> <span class=\"_ _d3\"> </span><span class=\"ls71\">431<span class=\"_ _13b\"></span><span class=\"ls0\"> </span></span></span></span></span></span></span></span></span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l exe<span class=\"_ _0\"></span>cutive m<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>nag<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _c2\"> </span>10<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>89<span class=\"_ _150\"></span>       <span class=\"_ _6c\"> </span>100<span class=\"_ _4a\"></span>             <span class=\"_ _3b\"> </span>3 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _71\"></span>         <span class=\"_ _7c\"> </span>364<span class=\"_ _14c\"></span>             <span class=\"_ _6d\"> </span>663<span class=\"_ _13b\"></span><span class=\"ls0\"> <span class=\"_ _10b\"> </span>1<span class=\"_ _0\"></span>4 5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _90\"></span> </span>H\u00e5kon <span class=\"_ _4\"></span>Andr\u00e8 <span class=\"_ _12\"></span>Berg<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>(former <span class=\"_ _12\"></span>CEO) <span class=\"_ _12\"></span>resigned <span class=\"_ _12\"></span>from <span class=\"_ _12\"></span>hi<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>position <span class=\"_ _12\"></span>in <span class=\"_ _39\"> </span>Oct <span class=\"_ _12\"></span>2022, <span class=\"_ _12\"></span>and <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>subsequently<span class=\"_ _0\"></span> entitled to 6-m<span class=\"_ _0\"></span>onths' severance pa<span class=\"_ _0\"></span>y. Remune<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ion a<span class=\"_ _1\"></span>nd c<span class=\"_ _1\"></span>ompe<span class=\"_ _0\"></span>nsa<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ion to e<span class=\"_ _0\"></span>xe<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>ut<span class=\"_ _0\"></span>ive mana<span class=\"_ _1\"></span>gem<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>21(N<span class=\"_ _1\"></span>OK <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>hou<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ds<span class=\"_ _0\"></span>)<span class=\"_ _c1\"> </span><span class=\"ffb fs35\">S<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>ary<span class=\"_ _43\"> </span>B<span class=\"_ _1\"></span>onus<span class=\"_ _45\"> </span>Opt<span class=\"_ _0\"></span>ions<span class=\"_ _41\"> </span>Pe<span class=\"_ _0\"></span>nsi<span class=\"_ _1\"></span>on<span class=\"_ _151\"> </span>Ot<span class=\"_ _0\"></span>her<span class=\"_ _0\"></span> <span class=\"_ _5e\"> </span>Tota<span class=\"_ _1\"></span>l</span>H\u00e5<span class=\"_ _0\"></span>kon Andr\u00e8 Be<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>g (CEO) <span class=\"_ _b0\"> </span>2 3<span class=\"_ _0\"></span>29<span class=\"_ _4e\"></span>         <span class=\"_ _61\"> </span>2<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>0<span class=\"_ _4e\"></span>         <span class=\"_ _e6\"> </span>609<span class=\"_ _152\"></span> <span class=\"_ _4b\"> </span>56<span class=\"_ _142\"></span> <span class=\"_ _76\"> </span>13<span class=\"_ _142\"></span><span class=\"ls0\"> <span class=\"_ _6d\"> </span>5<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>7<span class=\"_ _73\"></span> </span>Trond H\u00e5<span class=\"_ _0\"></span>ko<span class=\"_ _0\"></span>n Sc<span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>ug-Pet<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rs<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>n (CFO<span class=\"_ _0\"></span>) <span class=\"_ _6e\"> </span>2<span class=\"_ _0\"></span> 11<span class=\"_ _0\"></span>4<span class=\"_ _4e\"></span>         <span class=\"_ _e6\"> </span>800<span class=\"_ _13b\"></span> <span class=\"_ _61\"> </span>526<span class=\"_ _152\"></span> <span class=\"_ _4b\"> </span>56<span class=\"_ _142\"></span> <span class=\"_ _bb\"> </span>285<span class=\"_ _152\"></span><span class=\"ls0\"> <span class=\"_ _72\"> </span>3 7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _14a\"></span> </span>I<span class=\"_ _0\"></span>ngj<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>rl<span class=\"_ _3\"></span> Ska<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>v\u00f8y <span class=\"_ _0\"></span>(COO<span class=\"_ _0\"></span>) <span class=\"_ _153\"> </span>1 6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>4<span class=\"_ _4e\"></span>         <span class=\"_ _e6\"> </span>250<span class=\"_ _13b\"></span> <span class=\"_ _61\"> </span>224<span class=\"_ _13b\"></span> <span class=\"_ _4b\"> </span>57<span class=\"_ _142\"></span> <span class=\"_ _127\"> </span>165<span class=\"_ _152\"></span><span class=\"ls0\"> <span class=\"_ _72\"> </span>2 3<span class=\"_ _0\"></span>70<span class=\"_ _73\"></span> </span>Ka<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> Hol<span class=\"_ _3\"></span>o Morda<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span> (P<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>j<span class=\"_ _0\"></span>ect Di<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ector) <span class=\"_ _154\"> </span>1 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _4e\"></span>         <span class=\"_ _e6\"> </span>250<span class=\"_ _13b\"></span> <span class=\"_ _61\"> </span>212<span class=\"_ _13b\"></span> <span class=\"_ _4b\"> </span>52<span class=\"_ _142\"></span> <span class=\"_ _ad\"> </span>23<span class=\"_ _142\"></span><span class=\"ls0\"> <span class=\"_ _ad\"> </span>1<span class=\"_ _0\"></span> 74<span class=\"_ _0\"></span>5<span class=\"_ _73\"></span> </span>Trond Va<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>ug (CCO<span class=\"_ _0\"></span> unti<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>pt-21) <span class=\"_ _148\"> </span>1 3<span class=\"_ _0\"></span>28<span class=\"_ _4e\"></span>        <span class=\"_ _0\"></span> <span class=\"_ _4d\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _61\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _76\"> </span>56<span class=\"_ _142\"></span> <span class=\"_ _ad\"> </span>26<span class=\"_ _142\"></span><span class=\"ls0\"> <span class=\"_ _ad\"> </span>1<span class=\"_ _0\"></span> 41<span class=\"_ _0\"></span>0<span class=\"_ _73\"></span> </span>Odd<span class=\"_ _0\"></span> Fr<span class=\"_ _0\"></span>ode<span class=\"_ _1\"></span> Roa<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ds<span class=\"_ _3\"></span>ne<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> (CCO fr<span class=\"_ _0\"></span>om s<span class=\"_ _0\"></span>ept<span class=\"_ _1\"></span> -21<span class=\"_ _0\"></span>)<span class=\"_ _154\"> </span><span class=\"ls73\">513<span class=\"_ _13b\"></span><span class=\"ls0\"> <span class=\"_ _76\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _155\"> </span><span class=\"ls73\">53<span class=\"_ _142\"></span><span class=\"ls0\"> <span class=\"_ _61\"> </span><span class=\"ls73\">18<span class=\"_ _142\"></span><span class=\"ls0\"> <span class=\"_ _7c\"> </span>5<span class=\"_ _14d\"></span> <span class=\"_ _4b\"> </span><span class=\"ls73\">588<span class=\"_ _152\"></span><span class=\"ls0\"> </span></span></span></span></span></span></span></span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l e<span class=\"_ _0\"></span>xecutive m<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>nag<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt9 1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>4<span class=\"_ _4e\"></span><span class=\"ls72\">        <span class=\"ls0\"> <span class=\"_ _61\"> </span>3 5<span class=\"_ _0\"></span>00<span class=\"_ _4e\"></span><span class=\"ls72\">        <span class=\"ls0\"> <span class=\"_ _61\"> </span>1<span class=\"_ _0\"></span> 62<span class=\"_ _0\"></span>4<span class=\"_ _4e\"></span><span class=\"ls72\">        <span class=\"ls0\"> <span class=\"_ _e6\"> </span><span class=\"ls73\">296<span class=\"_ _152\"></span><span class=\"ls0\"> <span class=\"_ _76\"> </span><span class=\"ls73\">518<span class=\"_ _152\"></span><span class=\"ls0\"> <span class=\"_ _6d\"> </span>15<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>01<span class=\"_ _156\"></span> </span></span></span></span></span></span></span></span></span></span><span class=\"fc3 sc0\">T</span><span class=\"fc3 sc0\">r</span><span class=\"_ _1\"></span><span class=\"fc3 sc0\">o</span><span class=\"fc3 sc0\">n</span><span class=\"fc3 sc0\">d</span><span class=\"_\"> </span><span class=\"fc3 sc0\">H</span><span class=\"fc3 sc0\">\u00e5</span><span class=\"_ _1\"></span><span class=\"fc3 sc0\">k</span><span class=\"fc3 sc0\">o</span><span class=\"fc3 sc0\">n</span><span class=\"_ _12\"> </span><span class=\"fc3 sc0\">S</span><span class=\"fc3 sc0\">c</span><span class=\"fc3 sc0\">h</span><span class=\"fc3 sc0\">a</span><span class=\"fc3 sc0\">u</span><span class=\"fc3 sc0\">g</span><span class=\"_ _1\"></span><span class=\"fc3 sc0\">-</span><span class=\"_ _0\"></span><span class=\"fc3 sc0\">P</span><span class=\"fc3 sc0\">e</span><span class=\"_ _0\"></span><span class=\"fc3 sc0\">t</span><span class=\"fc3 sc0\">t</span><span class=\"fc3 sc0\">e</span><span class=\"_ _0\"></span><span class=\"fc3 sc0\">r</span><span class=\"fc3 sc0\">s</span><span class=\"fc3 sc0\">e</span><span class=\"_ _1\"></span><span class=\"fc3 sc0\">n</span><span class=\"_ _4\"></span><span class=\"fc3 sc0\">(</span><span class=\"_ _0\"></span><span class=\"fc3 sc0\">C</span><span class=\"fc3 sc0\">E</span><span class=\"fc3 sc0\">O)</span><span class=\"_ _4\"></span><span class=\"fc3 sc0\">i</span><span class=\"_ _0\"></span><span class=\"fc3 sc0\">s</span><span class=\"_ _12\"> </span><span class=\"fc3 sc0\">e</span><span class=\"_ _0\"></span><span class=\"fc3 sc0\">n</span><span class=\"fc3 sc0\">t</span><span class=\"fc3 sc0\">i</span><span class=\"_ _0\"></span><span class=\"fc3 sc0\">t</span><span class=\"fc3 sc0\">l</span><span class=\"fc3 sc0\">e</span><span class=\"_ _18\"></span><span class=\"fc3 sc0\">d</span><span class=\"_ _12\"> </span><span class=\"fc3 sc0\">t</span><span class=\"fc3 sc0\">o </span><span class=\"_ _18\"></span><span class=\"fc3 sc0\">6</span><span class=\"_ _12\"> </span><span class=\"fc3 sc0\">m</span><span class=\"fc3 sc0\">on</span><span class=\"fc3 sc0\">t</span><span class=\"fc3 sc0\">h</span><span class=\"fc3 sc0\">s</span><span class=\"_ _12\"> </span><span class=\"fc3 sc0\">s</span><span class=\"fc3 sc0\">e</span><span class=\"_ _0\"></span><span class=\"fc3 sc0\">v</span><span class=\"fc3 sc0\">e</span><span class=\"_ _0\"></span><span class=\"fc3 sc0\">r</span><span class=\"fc3 sc0\">a</span><span class=\"fc3 sc0\">n</span><span class=\"fc3 sc0\">c</span><span class=\"_ _1\"></span><span class=\"fc3 sc0\">e</span><span class=\"_ _12\"> </span><span class=\"fc3 sc0\">p</span><span class=\"fc3 sc0\">a</span><span class=\"fc3 sc0\">y</span><span class=\"_ _12\"> </span><span class=\"fc3 sc0\">i</span><span class=\"_ _0\"></span><span class=\"fc3 sc0\">f</span><span class=\"_ _12\"> </span><span class=\"fc3 sc0\">t</span><span class=\"fc3 sc0\">h</span><span class=\"fc3 sc0\">e</span>Trond <span class=\"_ _18\"></span>H\u00e5k<span class=\"_ _0\"></span>on <span class=\"_ _18\"></span>Scha<span class=\"_ _0\"></span>ug-Pettersen <span class=\"_ _1\"></span>(CEO) <span class=\"_ _18\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>entitled<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>to <span class=\"_ _1\"></span>6-<span class=\"_ _0\"></span><span class=\"ff4\">months\u2019</span> <span class=\"_ _18\"></span>severan<span class=\"_ _0\"></span>ce <span class=\"_ _18\"></span>p<span class=\"_ _0\"></span>ay <span class=\"_ _18\"></span>if <span class=\"_ _1\"></span>the <span class=\"_ _18\"></span>e<span class=\"_ _0\"></span>mployment agreement <span class=\"_ _18\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>termina<span class=\"_ _0\"></span>ted <span class=\"_ _18\"></span>b<span class=\"_ _0\"></span>y <span class=\"_ _18\"></span>the <span class=\"_ _1\"></span>Company. <span class=\"_ _1\"></span>Selected <span class=\"_ _1\"></span>key <span class=\"_ _18\"></span>emp<span class=\"_ _0\"></span>loyees <span class=\"_ _1\"></span>also <span class=\"_ _18\"></span>h<span class=\"_ _0\"></span>ave <span class=\"_ _18\"></span>a <span class=\"_ _1\"></span>non-<span class=\"_ _0\"></span>compete clause <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>their <span class=\"_ _3\"></span>empl<span class=\"_ _0\"></span>oyment <span class=\"_ _3\"></span>agreement <span class=\"_ _4\"></span>giving <span class=\"_ _3\"></span>them <span class=\"_ _3\"></span>righ<span class=\"_ _0\"></span>t <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>3<span class=\"_ _0\"></span>-<span class=\"ls3d\">6 <span class=\"_ _3\"></span></span><span class=\"ff4\">months\u2019</span> <span class=\"_ _4\"></span>pay <span class=\"_ _3\"></span>if <span class=\"_ _3\"></span>such <span class=\"_ _3\"></span>clause<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>is triggered by the Compa<span class=\"_ _0\"></span>ny.<span class=\"_ _0\"></span> Note <span class=\"ls76\">10</span> Other opera<span class=\"_ _1\"></span>ting expenses (<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K <span class=\"_ _1\"></span>th<span class=\"_ _0\"></span>ous<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nds)<span class=\"_ _9b\"> </span><span class=\"fs3b ls77\">2022<span class=\"_ _3c\"> </span>2021</span>Cos<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> of p<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> (not de<span class=\"_ _1\"></span>fi<span class=\"_ _3\"></span>ne<span class=\"_ _1\"></span>d a<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> RoU<span class=\"_ _1\"></span>) <span class=\"_ _15f\"> </span>2<span class=\"_ _0\"></span> 64<span class=\"_ _0\"></span>7<span class=\"_ _50\"> </span><span class=\"ls77\">419</span>Hi<span class=\"_ _3\"></span>red e<span class=\"_ _1\"></span>qui<span class=\"_ _3\"></span>pme<span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _160\"> </span><span class=\"ls77\">633<span class=\"_ _4b\"> </span>86</span>I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>ur<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nc<span class=\"_ _3\"></span>e<span class=\"_ _161\"> </span>1<span class=\"_ _0\"></span> 77<span class=\"_ _0\"></span>5<span class=\"_ _50\"> </span><span class=\"ls77\">398</span>Cons<span class=\"_ _3\"></span>ul<span class=\"_ _3\"></span>ta<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>y fee<span class=\"_ _18\"></span>s<span class=\"_ _162\"> </span>2<span class=\"_ _0\"></span>1 0<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _d8\"> </span>14<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>9O<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> op<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>ng a<span class=\"_ _0\"></span>nd <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>dmi<span class=\"_ _3\"></span>ni<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>ve<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>x<span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>ns<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _163\"> </span>3<span class=\"_ _0\"></span>9 4<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>2<span class=\"_ _d8\"> </span>10<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l othe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> ope<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ing<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>nses<span class=\"_ _164\"> </span>6<span class=\"_ _0\"></span>5 5<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _d8\"> </span>25<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>4Note <span class=\"ls76\">11</span> Finance income<span class=\"_ _1\"></span> &amp; finance cost (<span class=\"_ _1\"></span>figur<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> in<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)Fina<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> inc<span class=\"_ _1\"></span>ome<span class=\"_ _165\"> </span><span class=\"ls78\">2022<span class=\"_ _5d\"> </span>2021</span>I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ome<span class=\"_ _18\"></span> 8<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>30<span class=\"_ _0\"></span> <span class=\"_ _cd\"> </span>4<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>57<span class=\"_ _0\"></span> N<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>t ch<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nge<span class=\"_ _18\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>ue of fi<span class=\"_ _3\"></span>na<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span> deri<span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s2<span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>54<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> <span class=\"_ _96\"> </span>1<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> For<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>gn exc<span class=\"_ _0\"></span>ha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> ga<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ns<span class=\"_ _166\"> </span>1<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>357<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>62<span class=\"_ _0\"></span> O<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>her fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _115\"> </span><span class=\"ls78\">10</span>196 Fina<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ia<span class=\"_ _18\"></span>l inc<span class=\"_ _1\"></span>om<span class=\"_ _0\"></span>e3<span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>32<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> <span class=\"_ _c6\"> </span>1<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>85<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> Sha<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> of n<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ome<span class=\"_ _18\"></span> fr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>oc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>pa<span class=\"_ _3\"></span>ni<span class=\"_ _3\"></span>es-9<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _167\"> </span>-6<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>4T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l fina<span class=\"_ _18\"></span>nci<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l inc<span class=\"_ _1\"></span>ome3<span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>37<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> <span class=\"_ _c6\"> </span>1<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>21<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span> Fina<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>nses<span class=\"_ _168\"> </span><span class=\"ls78\">2022<span class=\"_ _5d\"> </span>2021</span>I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t on debt<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>d b<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>owi<span class=\"_ _3\"></span>ngs<span class=\"_ _3\"></span> 3<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>12<span class=\"_ _0\"></span> <span class=\"_ _cd\"> </span>1<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>07<span class=\"_ _0\"></span> For<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>gn exc<span class=\"_ _0\"></span>ha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> l<span class=\"_ _3\"></span>os<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>es554 <span class=\"_ _159\"> </span><span class=\"ls0\">6<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>87<span class=\"_ _0\"></span> </span>O<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>her fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>x<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>es604 <span class=\"_ _5b\"> </span>40 T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l fina<span class=\"_ _18\"></span>nci<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>nses4<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>70<span class=\"_ _0\"></span> <span class=\"_ _cd\"> </span>7<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>35<span class=\"_ _0\"></span> N<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span> fina<span class=\"_ _18\"></span>nci<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> inc<span class=\"_ _1\"></span>om<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>- e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>nses3<span class=\"_ _0\"></span>0 <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> <span class=\"_ _96\"> </span>4<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> Fa<span class=\"_ _1\"></span>ir va<span class=\"_ _1\"></span>lue adj<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s - fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>l a<span class=\"_ _18\"></span>sset<span class=\"_ _0\"></span>s (<span class=\"_ _3\"></span>N<span class=\"_ _4\"></span>O<span class=\"_ _3\"></span>K<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>h<span class=\"_ _0\"></span>o<span class=\"_ _4\"> </span>u<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>)<span class=\"_ _169\"> </span><span class=\"ffb fs3e ls79\">2022<span class=\"_ _5d\"> </span>2021</span>U<span class=\"_ _1\"></span>nr<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>d c<span class=\"_ _0\"></span>ha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>n t<span class=\"_ _1\"></span>he va<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ue of i<span class=\"_ _3\"></span>nt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> s<span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>p <span class=\"_ _9f\"> </span>10<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>5<span class=\"_ _16a\"></span>          <span class=\"ls0\"> <span class=\"_ _e9\"> </span>1 <span class=\"_ _0\"></span>26<span class=\"_ _0\"></span>3<span class=\"_ _16b\"></span><span class=\"ls7a\">            <span class=\"ls0\"> </span></span></span>U<span class=\"_ _1\"></span>nr<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>d c<span class=\"_ _0\"></span>ha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>n t<span class=\"_ _1\"></span>he va<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ue of con<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d to powe<span class=\"_ _18\"></span>r<span class=\"_ _2f\"> </span><span class=\"fc3 sc0\">s</span><span class=\"_ _3\"></span><span class=\"fc3 sc0\">u</span><span class=\"fc3 sc0\">p</span><span class=\"fc3 sc0\">p</span><span class=\"fc3 sc0\">l</span><span class=\"_ _3\"></span><span class=\"fc3 sc0\">y</span>1<span class=\"_ _0\"></span>3 6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _4f\"> </span><span class=\"ls79\">274<span class=\"_ _94\"></span><span class=\"ls0\"> </span></span>Re<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>d p<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ofi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> (l<span class=\"_ _3\"></span>os<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>) r<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d to powe<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span> s<span class=\"_ _3\"></span>up<span class=\"_ _0\"></span>pl<span class=\"_ _3\"></span>y c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ct <span class=\"_ _e1\"> </span>1<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>3<span class=\"_ _4d\"> </span>-<span class=\"_ _5a\"></span> Fa<span class=\"_ _1\"></span>ir va<span class=\"_ _1\"></span>lue adj<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>cog<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>d in profi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span> and l<span class=\"_ _1\"></span>oss<span class=\"_ _1\"></span>            25<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7 <span class=\"_ _96\"> </span>1 5<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> Interest <span class=\"_ _4\"></span>inc<span class=\"_ _0\"></span>ome <span class=\"_ _4\"></span>is<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>mai<span class=\"_ _0\"></span>nly <span class=\"_ _4\"></span>rel<span class=\"_ _0\"></span>ated <span class=\"_ _12\"></span>to <span class=\"_ _4\"></span>in<span class=\"_ _0\"></span>terest <span class=\"_ _12\"></span>on <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ash <span class=\"_ _4\"></span>dep<span class=\"_ _0\"></span>osits <span class=\"_ _4\"></span>held<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>with <span class=\"_ _39\"> </span>Norwegian <span class=\"_ _12\"></span>financia<span class=\"_ _0\"></span>l institutions. <span class=\"_ _4\"></span>Incurr<span class=\"_ _0\"></span>ed <span class=\"_ _4\"></span>interest <span class=\"_ _12\"></span>expenses <span class=\"_ _12\"></span>and <span class=\"_ _4\"></span>establ<span class=\"_ _0\"></span>ishing <span class=\"_ _12\"></span>fees <span class=\"_ _4\"></span>are <span class=\"_ _12\"></span>capitalized <span class=\"_ _12\"></span>as <span class=\"_ _4\"></span>pa<span class=\"_ _0\"></span>rt <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>assets under construction in<span class=\"_ _0\"></span> accordance with IA<span class=\"_ _0\"></span>S 23.  The <span class=\"_ _3\"></span>negative <span class=\"_ _3\"></span>impac<span class=\"_ _0\"></span>t <span class=\"_ _3\"></span>from <span class=\"_ _3\"></span>sha<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>net <span class=\"_ _3\"></span>inc<span class=\"_ _0\"></span>ome <span class=\"_ _3\"></span>from <span class=\"_ _3\"></span>as<span class=\"_ _0\"></span>sociated <span class=\"_ _3\"></span>compani<span class=\"_ _0\"></span>es <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>related <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>a loss at K Smart Farmin<span class=\"_ _0\"></span>g.  The Group did not have <span class=\"_ _0\"></span>any fair val<span class=\"_ _0\"></span>ue adjustments of financia<span class=\"_ _0\"></span>l liabilities in 2022. Note 12 Invest<span class=\"_ _1\"></span>ments in associated <span class=\"_ _1\"></span>companies The<span class=\"_ _1\"></span> grou<span class=\"_ _0\"></span>p ha<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>he fol<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>ow<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ng i<span class=\"_ _3\"></span>nves<span class=\"_ _0\"></span>tm<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nts<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _18\"></span>d<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ompa<span class=\"_ _0\"></span>ni<span class=\"_ _3\"></span>es<span class=\"_ _0\"></span>:(f<span class=\"_ _1\"></span>igur<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> in NO<span class=\"_ _1\"></span>K 10<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)L<span class=\"_ _0\"></span>oc<span class=\"_ _1\"></span>ation a<span class=\"_ _1\"></span>nd pla<span class=\"_ _1\"></span>ce of businessOw<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>rship<span class=\"_ _3a\"> </span>V<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>ing s<span class=\"_ _1\"></span>hare<span class=\"_ _0\"></span> K Sma<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t Fa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ng Co., L<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>d<span class=\"_ _16c\"> </span>49<span class=\"_ _0\"></span> %<span class=\"_ _155\"> </span>4<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span> %Ga<span class=\"_ _0\"></span>ngwa<span class=\"_ _0\"></span>ngna<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>-r<span class=\"_ _0\"></span>o, South Kor<span class=\"_ _0\"></span>eaNote 13 Tax Cal<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ula<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ion of c<span class=\"_ _1\"></span>urr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> and defe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>d t<span class=\"_ _0\"></span>ax/de<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>x be<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>fit(<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K <span class=\"_ _1\"></span>thou<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>ands<span class=\"_ _1\"></span>)<span class=\"_ _170\"> </span><span class=\"fs42 ls7c\">2022<span class=\"_ _4b\"> </span>2021</span>I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>ngi<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>ts<span class=\"_ _171\"> </span>1<span class=\"_ _0\"></span>3 4<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _bb\"> </span>13<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7Fi<span class=\"_ _3\"></span>xed a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>ts<span class=\"_ _172\"> </span>1<span class=\"_ _0\"></span>9 7<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _173\"> </span>(1<span class=\"_ _0\"></span> 29<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ve<span class=\"_ _1\"></span>ntor<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _174\"> </span>5<span class=\"_ _0\"></span>8 9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7<span class=\"_ _bb\"> </span>14<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9Ri<span class=\"_ _3\"></span>ght<span class=\"_ _1\"></span>-of-u<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _175\"> </span>2<span class=\"_ _0\"></span>0 8<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>3<span class=\"_ _155\"> </span>9<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>e l<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>bi<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _176\"> </span>(2<span class=\"_ _0\"></span>1 7<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _177\"> </span>(1<span class=\"_ _0\"></span>0 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)Other c<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ent<span class=\"_ _1\"></span> l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _11f\"> </span><span class=\"ls7c\">14<span class=\"_ _9f\"> </span>18</span>N<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> t<span class=\"_ _1\"></span>em<span class=\"_ _18\"></span>p<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span>ffe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ences<span class=\"_ _121\"> </span>91<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>5<span class=\"_ _bb\"> </span>26<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4Ta<span class=\"_ _0\"></span>x l<span class=\"_ _3\"></span>os<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>d <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d<span class=\"_ _178\"> </span>(2<span class=\"_ _0\"></span>81<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>)<span class=\"_ _179\"> </span>(1<span class=\"_ _0\"></span>43<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)Cha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> due t<span class=\"_ _1\"></span>o un<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ze<span class=\"_ _1\"></span>d fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>ns<span class=\"_ _3\"></span>trume<span class=\"_ _1\"></span>nts<span class=\"_ _120\"> </span>2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>23<span class=\"_ _ad\"> </span>1 <span class=\"_ _0\"></span>53<span class=\"_ _0\"></span>8Ba<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> defe<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ed t<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>x<span class=\"_ _db\"> </span>(1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>4 8<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _179\"> </span>(1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>5 2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)De<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ed t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span> (2<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>%)<span class=\"_ _17a\"> </span>(3<span class=\"_ _0\"></span>6 2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>)<span class=\"_ _177\"> </span>(2<span class=\"_ _0\"></span>5 3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>)De<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ed t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span> b<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nefi<span class=\"_ _0\"></span>t not recogni<span class=\"_ _3\"></span>ze<span class=\"_ _1\"></span>d <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n the<span class=\"_ _1\"></span> ba<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>e s<span class=\"_ _0\"></span>hee<span class=\"_ _18\"></span>t*<span class=\"_ _17b\"> </span>3<span class=\"_ _0\"></span>4 1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>9<span class=\"_ _bb\"> </span>24<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0Defe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>d t<span class=\"_ _0\"></span>ax in the<span class=\"_ _0\"></span> bal<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>e she<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _17c\"> </span>(2 0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _cd\"> </span>(1<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6)*<span class=\"_ _1\"></span>Defer<span class=\"_ _18\"></span>re<span class=\"_ _1\"></span>d<span class=\"_ _0\"></span> t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>x <span class=\"_ _0\"></span>benefit has h<span class=\"_ _0\"></span>istor<span class=\"_ _1\"></span>ically n<span class=\"_ _0\"></span>ot been re<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>gn<span class=\"_ _0\"></span>ized in the b<span class=\"_ _0\"></span>ala<span class=\"_ _0\"></span>nce s<span class=\"_ _1\"></span>h<span class=\"_ _0\"></span>ee<span class=\"_ _1\"></span>t as the Compa<span class=\"_ _0\"></span>ny<span class=\"_ _0\"></span> is in <span class=\"_ _0\"></span>it<span class=\"_ _1\"></span>s star<span class=\"_ _1\"></span>t-up p<span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>ase an<span class=\"_ _0\"></span>ddo<span class=\"_ _0\"></span>es no<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> h<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>e an<span class=\"_ _0\"></span>y h<span class=\"_ _0\"></span>ist<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>ical r<span class=\"_ _1\"></span>esults t<span class=\"_ _1\"></span>o re<span class=\"_ _1\"></span>fer<span class=\"_ _1\"></span> to when a<span class=\"_ _0\"></span>sse<span class=\"_ _1\"></span>ssing<span class=\"_ _0\"></span> whet<span class=\"_ _1\"></span>h<span class=\"_ _0\"></span>er<span class=\"_ _18\"></span> fu<span class=\"_ _0\"></span>ture<span class=\"_ _1\"></span> taxa<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>le pr<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>fits<span class=\"_ _1\"></span> will be sufficient<span class=\"_ _1\"></span> to u<span class=\"_ _0\"></span>tiliz<span class=\"_ _1\"></span>e t<span class=\"_ _1\"></span>h<span class=\"_ _0\"></span>e t<span class=\"_ _1\"></span>axBa<span class=\"_ _18\"></span>sis f<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span> inc<span class=\"_ _1\"></span>ome<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>ax expe<span class=\"_ _0\"></span>nse<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span> cha<span class=\"_ _18\"></span>nge<span class=\"_ _0\"></span>s in defe<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d t<span class=\"_ _0\"></span>ax a<span class=\"_ _18\"></span>nd t<span class=\"_ _0\"></span>ax pa<span class=\"_ _1\"></span>ya<span class=\"_ _1\"></span>ble(<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K <span class=\"_ _1\"></span>thou<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>ands<span class=\"_ _1\"></span>)<span class=\"_ _17d\"> </span><span class=\"fs44 ls7d\">2022<span class=\"_ _4b\"> </span>2021</span>Re<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>ul<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> before t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _17e\"> </span>(3<span class=\"_ _0\"></span>2 7<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _177\"> </span>(32<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>7)Perma<span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>nt di<span class=\"_ _3\"></span>ffe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nc<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>n r<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>on to e<span class=\"_ _1\"></span>qu<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>y tra<span class=\"_ _3\"></span>ns<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _17f\"> </span>0<span class=\"_ _177\"> </span>(2<span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>62<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>)Perma<span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>nt di<span class=\"_ _3\"></span>ffe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nc<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>n r<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>on to s<span class=\"_ _3\"></span>ka<span class=\"_ _0\"></span>tt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>fun<span class=\"_ _0\"></span>n<span class=\"_ _93\"> </span>(4<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _cd\"> </span>(4<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0)Othe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> perma<span class=\"_ _0\"></span>nent<span class=\"_ _1\"></span> di<span class=\"_ _3\"></span>ffe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ences<span class=\"_ _180\"> </span>(7<span class=\"_ _0\"></span> 38<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _5b\"> </span><span class=\"ls7d\">831</span>Ba<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> fo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> t<span class=\"_ _1\"></span>he t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span> expens<span class=\"_ _0\"></span>e i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>he cu<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>ent<span class=\"_ _1\"></span> yea<span class=\"_ _0\"></span>r<span class=\"_ _f1\"> </span>(4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>60<span class=\"_ _0\"></span>)<span class=\"_ _177\"> </span>(6<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>49<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)Cha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n te<span class=\"_ _18\"></span>mpor<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y d<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ffe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nc<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _181\"> </span>(6<span class=\"_ _0\"></span>4 2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _177\"> </span>(31<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>8)Cha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n te<span class=\"_ _18\"></span>mpor<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y d<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ffe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nc<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> due t<span class=\"_ _1\"></span>o a<span class=\"_ _3\"></span>cq<span class=\"_ _0\"></span>ui<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _a3\"> </span>0<span class=\"_ _2a\"> </span>27<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>7Re<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>ul<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> Kr<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ft<span class=\"_ _1\"></span> La<span class=\"_ _0\"></span>ks<span class=\"_ _3\"></span> A<span class=\"_ _1\"></span>S t<span class=\"_ _1\"></span>o p<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ya<span class=\"_ _3\"></span>bl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> ta<span class=\"_ _0\"></span>x<span class=\"_ _182\"> </span>0<span class=\"_ _173\"> </span>(5 3<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>6)Re<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>ul<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> Kr<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ft<span class=\"_ _1\"></span> La<span class=\"_ _0\"></span>ks<span class=\"_ _3\"></span> A<span class=\"_ _1\"></span>S be<span class=\"_ _1\"></span>for<span class=\"_ _0\"></span>e a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>qui<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _183\"> </span>0<span class=\"_ _76\"> </span>2<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7Cha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n tax<span class=\"_ _0\"></span> l<span class=\"_ _3\"></span>os<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> ca<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>d for<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d<span class=\"_ _184\"> </span>(1<span class=\"_ _0\"></span>09<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _177\"> </span>(68<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>08<span class=\"_ _0\"></span>)Ba<span class=\"_ _18\"></span>sis f<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span> pa<span class=\"_ _1\"></span>ya<span class=\"_ _1\"></span>ble t<span class=\"_ _0\"></span>axes in t<span class=\"_ _0\"></span>he income<span class=\"_ _0\"></span> state<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _185\"> </span>9 <span class=\"_ _0\"></span>43<span class=\"_ _0\"></span>9<span class=\"_ _155\"> </span>4<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>63I<span class=\"_ _0\"></span>nv<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>me<span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> c<span class=\"_ _0\"></span>os<span class=\"_ _3\"></span>t 31<span class=\"_ _0\"></span>.05<span class=\"_ _0\"></span>.2127<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> Sha<span class=\"_ _3\"></span>re of net<span class=\"_ _18\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>ome<span class=\"_ _18\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _16d\"> </span><span class=\"ffb\">-6<span class=\"_ _0\"></span>34</span>For<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>gn c<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ency <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>on ga<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>/(l<span class=\"_ _3\"></span>os<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>) 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _af\"> </span><span class=\"ffb\">-5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0</span>N<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> book va<span class=\"_ _1\"></span>lue <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> De<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ber<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1       26<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>19<span class=\"_ _0\"></span> Sha<span class=\"_ _3\"></span>re of net<span class=\"_ _18\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>ome<span class=\"_ _18\"></span> YT<span class=\"_ _1\"></span>D 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _16e\"> </span><span class=\"ffb\">-9<span class=\"_ _0\"></span>47</span>For<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>gn c<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ency <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>on ga<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>/(l<span class=\"_ _3\"></span>os<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>) YTD 20<span class=\"_ _0\"></span>22<span class=\"_ _16f\"> </span><span class=\"ffb\">1 <span class=\"_ _0\"></span>36<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> </span>N<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> book va<span class=\"_ _1\"></span>lue <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> De<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ber<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2       26<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>35<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>nv<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>me<span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>n a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>oc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _1\"></span>d c<span class=\"_ _0\"></span>ompa<span class=\"_ _0\"></span>ni<span class=\"_ _3\"></span>es<span class=\"_ _0\"></span> a<span class=\"_ _3\"></span>re recogni<span class=\"_ _3\"></span>ze<span class=\"_ _1\"></span>d u<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>g t<span class=\"_ _1\"></span>he e<span class=\"_ _1\"></span>qui<span class=\"_ _3\"></span>ty m<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>thod. Note 14 Earnings <span class=\"_ _1\"></span>per share 2022 2021(<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thous<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nds)Consol<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>dConsol<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>dL<span class=\"_ _1\"></span>os<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>buta<span class=\"_ _0\"></span>bl<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span> t<span class=\"_ _1\"></span>o the<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>qu<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>y owne<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> of the<span class=\"_ _1\"></span> Pa<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nt c<span class=\"_ _0\"></span>om<span class=\"_ _1\"></span>pa<span class=\"_ _3\"></span>ny<span class=\"_ _af\"> </span>(<span class=\"_ _0\"></span>32<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>)<span class=\"_ _3b\"> </span>(2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)L<span class=\"_ _0\"></span>oss<span class=\"_ _1\"></span> for <span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lc<span class=\"_ _1\"></span>ula<span class=\"_ _18\"></span>t<span class=\"_ _0\"></span>ion of dil<span class=\"_ _1\"></span>ut<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d e<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ning<span class=\"_ _1\"></span>s pe<span class=\"_ _0\"></span>r sha<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _a8\"> </span>(32<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>)<span class=\"_ _3b\"> </span>(26<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)W<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ght<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d a<span class=\"_ _3\"></span>vera<span class=\"_ _3\"></span>ge<span class=\"_ _18\"></span> n<span class=\"_ _0\"></span>umbe<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>f s<span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span>res<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>uts<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ng<span class=\"_ _195\"> </span>3<span class=\"_ _0\"></span>37<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _196\"></span>   <span class=\"ls0\"> <span class=\"_ _197\"> </span>2<span class=\"_ _0\"></span>91<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _196\"></span><span class=\"ls81\">   <span class=\"ls0\"> </span></span></span>Di<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>uti<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> opti<span class=\"_ _3\"></span>ons<span class=\"_ _146\"> </span>-<span class=\"_ _5a\"></span> <span class=\"_ _197\"> </span>-<span class=\"_ _5a\"></span> Aver<span class=\"_ _0\"></span>ag<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> num<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> of sha<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s a<span class=\"_ _1\"></span>nd opt<span class=\"_ _0\"></span>ions<span class=\"_ _1\"></span> used in ca<span class=\"_ _18\"></span>lc<span class=\"_ _1\"></span>ula<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ion f<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span> dil<span class=\"_ _1\"></span>ut<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d EPS<span class=\"_ _51\"> </span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>15<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _196\"></span>   <span class=\"ls0\"> <span class=\"_ _197\"> </span>2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>91<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _196\"></span><span class=\"ls81\">   <span class=\"ls0\"> </span></span></span>Ba<span class=\"_ _18\"></span>sic<span class=\"_ _18\"></span> e<span class=\"_ _0\"></span>arnings<span class=\"_ _1\"></span> pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> sha<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span> (N<span class=\"_ _0\"></span>O<span class=\"_ _0\"></span>K)<span class=\"_ _198\"> </span>(0,10<span class=\"_ _0\"></span>)<span class=\"_ _4f\"> </span>(0,09<span class=\"_ _0\"></span>)Di<span class=\"_ _1\"></span>lute<span class=\"_ _0\"></span>d e<span class=\"_ _0\"></span>arnings<span class=\"_ _1\"></span> pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> sha<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span> (N<span class=\"_ _0\"></span>O<span class=\"_ _0\"></span>K)<span class=\"_ _f3\"> </span>(0,10<span class=\"_ _0\"></span>)<span class=\"_ _4f\"> </span>(0,09<span class=\"_ _0\"></span>)Basic <span class=\"_ _39\"> </span>earn<span class=\"_ _0\"></span>ings <span class=\"_ _39\"> </span>per <span class=\"_ _16\"> </span>share<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>are <span class=\"_ _16\"> </span>based <span class=\"_ _16\"> </span>on <span class=\"_ _16\"> </span>the <span class=\"_ _39\"> </span>wei<span class=\"_ _0\"></span>ghted <span class=\"_ _39\"> </span>a<span class=\"_ _0\"></span>verage <span class=\"_ _39\"> </span>n<span class=\"_ _0\"></span>umber <span class=\"_ _16\"> </span>of <span class=\"_ _39\"> </span>com<span class=\"_ _0\"></span>mon <span class=\"_ _16\"> </span>shares outstanding during the p<span class=\"_ _0\"></span>eriod. <span class=\"_ _0\"></span> 2022: <span class=\"_ _18\"></span>The <span class=\"_ _1\"></span>Company <span class=\"_ _1\"></span>started <span class=\"_ _1\"></span>the <span class=\"_ _18\"></span>year <span class=\"_ _1\"></span>with <span class=\"_ _18\"></span>310,796<span class=\"_ _0\"></span>,489 <span class=\"_ _18\"></span>sha<span class=\"_ _0\"></span>res. <span class=\"_ _18\"></span>In <span class=\"_ _18\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>end <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>March <span class=\"_ _18\"></span>shares <span class=\"_ _1\"></span>options to <span class=\"_ _18\"></span>the <span class=\"_ _1\"></span>employees were <span class=\"_ _18\"></span>exerci<span class=\"_ _0\"></span>sed <span class=\"_ _18\"></span>in<span class=\"_ _0\"></span>creasing <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>total <span class=\"_ _18\"></span>number o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>shares <span class=\"_ _1\"></span>with <span class=\"_ _1\"></span>1,625,000, <span class=\"_ _1\"></span>followed by <span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>issue <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>33,333,333 <span class=\"_ _0\"></span>new <span class=\"_ _0\"></span>shares <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>raise <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>April. <span class=\"_ _0\"></span>Therefor <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>wei<span class=\"_ _0\"></span>ghted <span class=\"_ _0\"></span>average number <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>shares <span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>utstandin<span class=\"_ _0\"></span>g <span class=\"_ _3\"></span>YTD <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>has <span class=\"_ _3\"></span>been<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>calculated <span class=\"_ _3\"></span>by <span class=\"_ _3\"></span>app<span class=\"_ _0\"></span>lying <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>weight <span class=\"_ _3\"></span>of <span class=\"_ _12\"> </span>1/4<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>of the <span class=\"_ _3\"></span>number <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>sha<span class=\"_ _0\"></span>res <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>efore <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>pital <span class=\"_ _3\"></span>raise <span class=\"_ _3\"></span>in <span class=\"_ _0\"></span>Q1 <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>(310,796,489 <span class=\"_ _3\"></span>sha<span class=\"_ _0\"></span>res), <span class=\"_ _3\"></span>and <span class=\"_ _0\"></span>3/4 <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the total number of sha<span class=\"_ _0\"></span>res after the capital<span class=\"_ _0\"></span> raise (345,754,822 <span class=\"_ _0\"></span>shares).  <span class=\"_ _0\"></span> 2021: T<span class=\"_ _1\"></span>he<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Company<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>issue<span class=\"_ _0\"></span>d 83,333,333 <span class=\"_ _1\"></span>new shares in <span class=\"_ _1\"></span>a capital raise <span class=\"_ _1\"></span>in March <span class=\"_ _1\"></span>2021, and<span class=\"_ _0\"></span> another 2,190,694 <span class=\"_ _12\"></span>in <span class=\"_ _39\"> </span>August <span class=\"_ _12\"> </span>2<span class=\"_ _0\"></span>021, <span class=\"_ _12\"> </span>and <span class=\"_ _39\"> </span>another <span class=\"_ _39\"> </span>5,541,374 <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>November <span class=\"_ _12\"> </span>20<span class=\"_ _0\"></span>21. <span class=\"_ _12\"></span>The <span class=\"_ _39\"> </span>weighted <span class=\"_ _12\"> </span>a<span class=\"_ _0\"></span>verage number of <span class=\"_ _1\"></span>shares outstanding in 2021 <span class=\"_ _1\"></span>has <span class=\"_ _1\"></span>been calculated by <span class=\"_ _1\"></span>app<span class=\"_ _0\"></span>lying a <span class=\"_ _1\"></span>weight o<span class=\"_ _1\"></span>f 2/12 <span class=\"_ _1\"></span>of the Com<span class=\"_ _0\"></span>pone<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s of the<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>ax expe<span class=\"_ _0\"></span>nse(<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K <span class=\"_ _1\"></span>thou<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>ands<span class=\"_ _1\"></span>)<span class=\"_ _17d\"> </span><span class=\"fs46 ls7e\">2022<span class=\"_ _4b\"> </span>2021</span>Pa<span class=\"_ _3\"></span>ya<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> ta<span class=\"_ _0\"></span>x o<span class=\"_ _0\"></span>n thi<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>'s<span class=\"_ _3\"></span> r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>ul<span class=\"_ _3\"></span>t<span class=\"_ _122\"> </span>2<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _186\"></span> <span class=\"_ _f9\"> </span>1 0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _186\"></span> Tot<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> p<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ya<span class=\"_ _3\"></span>bl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> ta<span class=\"_ _0\"></span>x<span class=\"_ _187\"> </span>2<span class=\"_ _0\"></span> 07<span class=\"_ _0\"></span>7<span class=\"_ _186\"></span> <span class=\"_ _7a\"> </span>1<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>26<span class=\"_ _0\"></span>,0<span class=\"_ _b4\"></span> Cha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n defe<span class=\"_ _1\"></span>rr<span class=\"_ _0\"></span>ed t<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>x<span class=\"_ _188\"> </span>(1<span class=\"_ _0\"></span>0 9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _cd\"> </span>(<span class=\"_ _0\"></span>7 8<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>)De<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ed t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>n r<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ton t<span class=\"_ _1\"></span>o a<span class=\"_ _3\"></span>qui<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> of K<span class=\"_ _0\"></span>ra<span class=\"_ _3\"></span>ft L<span class=\"_ _18\"></span>a<span class=\"_ _3\"></span>ks<span class=\"_ _3\"></span> A<span class=\"_ _1\"></span>S<span class=\"_ _185\"> </span>0<span class=\"_ _173\"> </span>(6 5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)Cha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n defe<span class=\"_ _1\"></span>rr<span class=\"_ _0\"></span>ed t<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>x d<span class=\"_ _0\"></span>ue<span class=\"_ _1\"></span> to pr<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>vi<span class=\"_ _3\"></span>ou<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> ye<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> gr<span class=\"_ _0\"></span>ou<span class=\"_ _0\"></span>p c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>buti<span class=\"_ _3\"></span>on<span class=\"_ _189\"> </span>(1<span class=\"_ _0\"></span> 02<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>)<span class=\"_ _69\"> </span>0Cha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n defe<span class=\"_ _1\"></span>rr<span class=\"_ _0\"></span>ed t<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>x n<span class=\"_ _0\"></span>ot s<span class=\"_ _0\"></span>ho<span class=\"_ _0\"></span>w<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n the<span class=\"_ _1\"></span> ba<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>e s<span class=\"_ _0\"></span>hee<span class=\"_ _18\"></span>t<span class=\"_ _18a\"> </span>9<span class=\"_ _0\"></span> 86<span class=\"_ _0\"></span>9<span class=\"_ _155\"> </span>6<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>0Ta<span class=\"_ _0\"></span>x expens<span class=\"_ _0\"></span>e<span class=\"_ _18b\"> </span>0<span class=\"_ _173\"> </span>(6 5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)Reconc<span class=\"_ _18\"></span>ilia<span class=\"_ _18\"></span>t<span class=\"_ _0\"></span>ion of t<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>x e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>nse<span class=\"_ _0\"></span> wit<span class=\"_ _0\"></span>h t<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span> nom<span class=\"_ _0\"></span>ina<span class=\"_ _1\"></span>l tax rate(<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K <span class=\"_ _1\"></span>thou<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>ands<span class=\"_ _1\"></span>)<span class=\"_ _17d\"> </span><span class=\"fs46 ls7e\">2022<span class=\"_ _4b\"> </span>2021</span>Re<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>ul<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> befor<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> ta<span class=\"_ _0\"></span>xes<span class=\"_ _17e\"> </span>(32<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _177\"> </span>(32<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)Ca<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _18\"></span>d<span class=\"_ _0\"></span> ta<span class=\"_ _0\"></span>x (<span class=\"_ _0\"></span>22<span class=\"_ _0\"></span>%)<span class=\"_ _18c\"> </span>(7<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _173\"> </span>(7 2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1)Ta<span class=\"_ _0\"></span>x expens<span class=\"_ _0\"></span>e<span class=\"_ _18b\"> </span>0<span class=\"_ _173\"> </span>(6 5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)Di<span class=\"_ _3\"></span>ffe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nc<span class=\"_ _0\"></span>e<span class=\"_ _18d\"> </span>7<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>0<span class=\"_ _18e\"> </span><span class=\"ls7e\">738</span>T<span class=\"_ _1\"></span>he di<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nce<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>onsists of:T<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>x on<span class=\"_ _0\"></span> pe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>ne<span class=\"_ _1\"></span>nt di<span class=\"_ _0\"></span>fferences<span class=\"_ _18f\"> </span>(2<span class=\"_ _0\"></span> 66<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _cd\"> </span>(6<span class=\"_ _0\"></span> 04<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)Cha<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ge<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n t<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>x r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _190\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _f9\"> </span>-<span class=\"_ _5a\"></span> Cha<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ge<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n de<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>d ta<span class=\"_ _0\"></span>x<span class=\"_ _191\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _f9\"> </span>-<span class=\"_ _5a\"></span> Cha<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ge<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n de<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>d ta<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span> due t<span class=\"_ _1\"></span>o c<span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ge<span class=\"_ _18\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _157\"> </span>-<span class=\"_ _5a\"></span> <span class=\"_ _f9\"> </span>-<span class=\"_ _110\"></span> Cha<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ge<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n de<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>d ta<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span> not s<span class=\"_ _0\"></span>ho<span class=\"_ _0\"></span>w<span class=\"_ _1\"></span>n i<span class=\"_ _3\"></span>n the<span class=\"_ _1\"></span> ba<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> s<span class=\"_ _3\"></span>he<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _192\"> </span>9 8<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>9<span class=\"_ _155\"> </span>6 7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>0Cha<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ge<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n de<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>d ta<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span> due t<span class=\"_ _1\"></span>o a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _f3\"> </span>-<span class=\"_ _5a\"></span> <span class=\"_ _f9\"> </span>-<span class=\"_ _5a\"></span> Cha<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ge<span class=\"_ _1\"></span> due<span class=\"_ _1\"></span> to unr<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ze<span class=\"_ _1\"></span>d fi<span class=\"_ _3\"></span>na<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>ns<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ume<span class=\"_ _18\"></span>nts<span class=\"_ _193\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _f9\"> </span>-<span class=\"_ _5a\"></span> Sum<span class=\"_ _1\"></span> expl<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ned di<span class=\"_ _3\"></span>ffe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nc<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _194\"> </span>7 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _5b\"> </span><span class=\"ls7f\">738</span>number <span class=\"_ _16\"> </span>of<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>shares <span class=\"_ _c\"> </span>befor<span class=\"_ _0\"></span>e <span class=\"_ _16\"> </span>the <span class=\"_ _c\"> </span>capital <span class=\"_ _c\"> </span>raise <span class=\"_ _16\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>Ma<span class=\"_ _0\"></span>rch <span class=\"_ _16\"> </span>2021 <span class=\"_ _c\"> </span>(219,731,08<span class=\"_ _3\"></span>8 <span class=\"_ _16\"> </span>shares), <span class=\"_ _c\"> </span>6/12 <span class=\"_ _c\"> </span>of <span class=\"_ _c\"> </span>the number <span class=\"_ _12\"></span>of <span class=\"_ _12\"> </span>sha<span class=\"_ _0\"></span>res <span class=\"_ _12\"></span>after <span class=\"_ _39\"> </span>the <span class=\"_ _12\"> </span>cap<span class=\"_ _0\"></span>ital <span class=\"_ _12\"></span>raise <span class=\"_ _12\"> </span>(<span class=\"_ _0\"></span>303,064,421 <span class=\"_ _12\"></span>shares), <span class=\"_ _39\"> </span>and <span class=\"_ _12\"> </span>1/12 <span class=\"_ _39\"> </span>of <span class=\"_ _12\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>shares <span class=\"_ _12\"> </span>of <span class=\"_ _39\"> </span>the shares <span class=\"_ _3\"></span>after <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>acquisition<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>Kra<span class=\"_ _0\"></span>ft <span class=\"_ _3\"></span>Laks <span class=\"_ _3\"></span>(3<span class=\"_ _0\"></span>05,255,<span class=\"_ _0\"></span>115), <span class=\"_ _3\"></span>and <span class=\"_ _4\"></span>3/12 <span class=\"_ _3\"></span>after <span class=\"_ _4\"></span>the <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>rivate <span class=\"_ _3\"></span>plac<span class=\"_ _0\"></span>ement with Cargill<span class=\"_ _0\"></span> of the total number afte<span class=\"_ _0\"></span>r the final a<span class=\"_ _0\"></span>djustment in November 2<span class=\"_ _0\"></span>021 (310,796,<span class=\"_ _0\"></span>489).<span class=\"_ _0\"></span> Note 15 Govern<span class=\"_ _1\"></span>ment grants The <span class=\"_ _15\"> </span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _15\"> </span>has <span class=\"_ _f\"> </span>received <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>commitment <span class=\"_ _f\"> </span>from <span class=\"_ _f\"> </span>The <span class=\"_ _f\"> </span>Norwegian <span class=\"_ _f\"> </span>Research <span class=\"_ _f\"> </span>Council <span class=\"_ _f\"> </span>(Norsk Forskningsr\u00e5d) for three projects. The total grant is NOK 14,250,000<span class=\"_ _0\"></span> over three years (20<span class=\"_ _0\"></span>20-2022) and <span class=\"_ _c\"> </span>is <span class=\"_ _16\"> </span>rel<span class=\"_ _0\"></span>ated <span class=\"_ _16\"> </span>to <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>tax <span class=\"_ _c\"> </span>in<span class=\"_ _0\"></span>centive <span class=\"_ _c\"> </span>scheme <span class=\"_ _c\"> </span>\"SkatteFUNN\" <span class=\"_ _c\"> </span>which <span class=\"_ _c\"> </span>is <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>government <span class=\"_ _c\"> </span>program<span class=\"_ _0\"></span> designed to <span class=\"_ _0\"></span>stimulate res<span class=\"_ _0\"></span>earch and <span class=\"_ _0\"></span>development <span class=\"_ _0\"></span>(R&amp;D) in Norwegian <span class=\"_ _0\"></span>trade <span class=\"_ _0\"></span>and industry. <span class=\"_ _0\"></span>The receivable is ac<span class=\"_ _0\"></span>counted for as a short-term receiva<span class=\"_ _0\"></span>ble from the tax authorities. In the<span class=\"_ _0\"></span> financial accounts, <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>receivable <span class=\"_ _3\"></span>related <span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>grant <span class=\"_ _3\"></span>is <span class=\"_ _0\"></span>netted <span class=\"_ _3\"></span>against <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>relate<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>asset's <span class=\"_ _3\"></span>acquisition cost. Grants for 2022 a<span class=\"_ _0\"></span>mounted to NOK 4,7<span class=\"_ _0\"></span>50,000. <span class=\"_ _0\"></span> (<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thous<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nds)2022<span class=\"_ _145\"> </span>2021<span class=\"_ _145\"> </span>2020Sys<span class=\"_ _0\"></span>te<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> for wa<span class=\"_ _0\"></span>te<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span> tre<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nt i<span class=\"_ _0\"></span>n l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>rge<span class=\"_ _1\"></span>-s<span class=\"_ _3\"></span>ca<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>e l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nd ba<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>d s<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>mon fa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ng<span class=\"_ _6c\"> </span>8 1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>6<span class=\"_ _199\"></span> <span class=\"_ _e1\"> </span>11<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>25<span class=\"_ _19a\"></span> <span class=\"_ _19b\"> </span>13<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>42<span class=\"_ _19a\"></span> L<span class=\"_ _1\"></span>ogi<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> s<span class=\"_ _0\"></span>ys<span class=\"_ _3\"></span>te<span class=\"_ _18\"></span>ms<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>n l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ge<span class=\"_ _1\"></span>-s<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>e l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nd-ba<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>d s<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>on fa<span class=\"_ _3\"></span>rmi<span class=\"_ _0\"></span>ng<span class=\"_ _7e\"> </span>9<span class=\"_ _0\"></span> 72<span class=\"_ _0\"></span>2<span class=\"_ _199\"></span> <span class=\"_ _8d\"> </span>6<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>92<span class=\"_ _f8\"></span> <span class=\"_ _b6\"> </span>8<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>75<span class=\"_ _f8\"></span> Wa<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>hi<span class=\"_ _3\"></span>ng a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>d di<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>nfecti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>n l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>nd-ba<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ed s<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>mon fa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ng<span class=\"_ _67\"> </span>1<span class=\"_ _0\"></span>0 0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _8c\"></span> <span class=\"_ _f0\"> </span>7<span class=\"_ _0\"></span> 82<span class=\"_ _0\"></span>7<span class=\"_ _186\"></span> <span class=\"_ _19b\"> </span>9<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>76<span class=\"_ _f8\"></span> T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l \"Sk<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>FU<span class=\"_ _1\"></span>NN<span class=\"_ _0\"></span>\" pr<span class=\"_ _0\"></span>ojec<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span> c<span class=\"_ _1\"></span>osts <span class=\"_ _19c\"> </span>27<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>64<span class=\"_ _19d\"></span> <span class=\"_ _69\"> </span>2<span class=\"_ _0\"></span>6 0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4<span class=\"_ _8c\"></span> <span class=\"_ _69\"> </span>3<span class=\"_ _0\"></span>1 8<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>3<span class=\"_ _8c\"></span> Further, the Group <span class=\"_ _1\"></span>has received a commitment from Enova SF, <span class=\"_ _1\"></span>an entity owned by<span class=\"_ _0\"></span> the Ministry of <span class=\"_ _f\"> </span>Cl<span class=\"_ _0\"></span>imate <span class=\"_ _10\"> </span>and <span class=\"_ _10\"> </span>Environment <span class=\"_ _10\"> </span>which <span class=\"_ _10\"> </span>contributes <span class=\"_ _10\"> </span>to <span class=\"_ _f\"> </span>red<span class=\"_ _0\"></span>uced <span class=\"_ _10\"> </span>greenhouse <span class=\"_ _10\"> </span>gas <span class=\"_ _10\"> </span>emissi<span class=\"_ _0\"></span>ons, development <span class=\"_ _18\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _18\"></span>energy <span class=\"_ _1\"></span>and <span class=\"_ _18\"></span>c<span class=\"_ _0\"></span>limate <span class=\"_ _18\"></span>tech<span class=\"_ _0\"></span>nology <span class=\"_ _18\"></span>and <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>strengthened <span class=\"_ _1\"></span>security <span class=\"_ _18\"></span>of <span class=\"_ _1\"></span>energy <span class=\"_ _18\"></span>suppl<span class=\"_ _0\"></span>y. The to<span class=\"_ _1\"></span>tal commitment from <span class=\"_ _1\"></span>Enova is <span class=\"_ _1\"></span>up to <span class=\"_ _1\"></span>NOK <span class=\"_ _1\"></span>96.<span class=\"_ _0\"></span>8 <span class=\"_ _1\"></span>milli<span class=\"_ _0\"></span>on <span class=\"_ _1\"></span>and the <span class=\"_ _1\"></span>gra<span class=\"_ _0\"></span>nt is <span class=\"_ _18\"></span>given<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>over a <span class=\"_ _1\"></span>period of <span class=\"_ _0\"></span>three <span class=\"_ _0\"></span>years. <span class=\"_ _0\"></span>In <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>accounts, <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>recei<span class=\"_ _0\"></span>vable <span class=\"_ _0\"></span>related <span class=\"_ _3\"></span>to the <span class=\"_ _0\"></span>gra<span class=\"_ _0\"></span>nt <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>netted <span class=\"_ _0\"></span>again<span class=\"_ _0\"></span>st the <span class=\"_ _1\"></span>related <span class=\"_ _1\"></span>asset's <span class=\"_ _18\"></span>ac<span class=\"_ _0\"></span>quisition <span class=\"_ _1\"></span>cost. <span class=\"_ _1\"></span>Grants <span class=\"_ _18\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _18\"></span>2022 amounted <span class=\"_ _18\"></span>to N<span class=\"_ _1\"></span>OK <span class=\"_ _1\"></span>36.5 <span class=\"_ _1\"></span>mil<span class=\"_ _0\"></span>lion, <span class=\"_ _1\"></span>of <span class=\"_ _18\"></span>which<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>NOK 17.1 million was pai<span class=\"_ _0\"></span>d during 2022, a<span class=\"_ _0\"></span>nd the rest rec<span class=\"_ _0\"></span>eived in Q1 2023. <span class=\"_ _0\"></span> (<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K <span class=\"_ _1\"></span>thousa<span class=\"_ _18\"></span>nds)2022<span class=\"_ _fc\"> </span>2021<span class=\"_ _fc\"> </span>2020E<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>gy-e<span class=\"_ _18\"></span>ffi<span class=\"_ _3\"></span>ci<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>nt l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nd-ba<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ed food fi<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>h pl<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nt<span class=\"_ _1\"></span> for<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>mon<span class=\"_ _19e\"> </span>84<span class=\"_ _0\"></span> 11<span class=\"_ _0\"></span>7<span class=\"_ _19a\"></span> <span class=\"_ _c5\"> </span>1<span class=\"_ _0\"></span>19<span class=\"_ _0\"></span> 68<span class=\"_ _0\"></span>4<span class=\"_ _dc\"></span>           <span class=\"ls0\"> <span class=\"_ _d2\"> </span><span class=\"ls83\">861<span class=\"_ _19f\"></span><span class=\"ls0\"> </span></span></span>T<span class=\"_ _1\"></span>otal<span class=\"_ _1\"></span> \"Eno<span class=\"_ _1\"></span>va<span class=\"_ _18\"></span>\"<span class=\"_ _0\"></span> projec<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span> c<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>s <span class=\"_ _1a0\"> </span>84<span class=\"_ _0\"></span> 11<span class=\"_ _0\"></span>7<span class=\"_ _19d\"></span> <span class=\"_ _9f\"> </span>1<span class=\"_ _0\"></span>19<span class=\"_ _0\"></span> 68<span class=\"_ _0\"></span>4<span class=\"_ _dc\"></span>           <span class=\"ls0\"> <span class=\"_ _d2\"> </span><span class=\"ls83\">861<span class=\"_ _19f\"></span><span class=\"ls0\"> </span></span></span>Note 16 Lease<span class=\"_ _1\"></span>s Am<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>cog<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>d in t<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span> ba<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> shee<span class=\"_ _0\"></span>t(<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thousa<span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>ds<span class=\"_ _1\"></span>)<span class=\"_ _1a1\"> </span><span class=\"fs4f\">3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>Dec<span class=\"_ _1\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _e\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> De<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1</span>R<span class=\"_ _1\"></span>ight-of-use as<span class=\"_ _1\"></span>se<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>sRe<span class=\"_ _1\"></span>nt of pr<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _1a2\"> </span>8<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>11<span class=\"_ _4b\"> </span><span class=\"ls85\">748</span>Ca<span class=\"_ _0\"></span>r<span class=\"_ _1a3\"> </span>1<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>79<span class=\"_ _4b\"> </span><span class=\"ls85\">600</span>O<span class=\"_ _0\"></span>ffi<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> s<span class=\"_ _3\"></span>upp<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>y<span class=\"_ _1a4\"> </span>3<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>11<span class=\"_ _4b\"> </span><span class=\"ls85\">763</span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l right-of-use<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s<span class=\"_ _1a5\"> </span>1<span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>00<span class=\"_ _0\"></span>1<span class=\"_ _cd\"> </span>2<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2L<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>it<span class=\"_ _0\"></span>iesCur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nt<span class=\"_ _11c\"> </span>3 5<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>2<span class=\"_ _96\"> </span>1<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>6N<span class=\"_ _1\"></span>on-c<span class=\"_ _3\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nt<span class=\"_ _1a6\"> </span>9<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>75<span class=\"_ _4b\"> </span><span class=\"ls85\">892</span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l leas<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> li<span class=\"_ _1\"></span>abi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>s<span class=\"_ _1a7\"> </span>1<span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>22<span class=\"_ _0\"></span>7<span class=\"_ _cd\"> </span>2<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9Am<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>cog<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>d in t<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span> state<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> of pr<span class=\"_ _0\"></span>ofi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span> or<span class=\"_ _0\"></span> loss(<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thous<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nds)<span class=\"_ _1a1\"> </span><span class=\"fs51\">31<span class=\"_ _0\"></span> Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _e\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> De<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1</span>Depr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ion right-of-use as<span class=\"_ _1\"></span>se<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>sRe<span class=\"_ _1\"></span>nt of pr<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _1a2\"> </span>2 0<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _4b\"> </span><span class=\"ls86\">716</span>Ca<span class=\"_ _0\"></span>r<span class=\"_ _1a8\"> </span><span class=\"ls86\">619<span class=\"_ _10b\"> </span>361</span>O<span class=\"_ _0\"></span>ffi<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> s<span class=\"_ _3\"></span>upp<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>y<span class=\"_ _1a9\"> </span><span class=\"ls86\">975<span class=\"_ _10b\"> </span>287</span>Gros<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> depr<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>on<span class=\"_ _11b\"> </span>3<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _96\"> </span>1<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>4-<span class=\"_\"> </span>Ca<span class=\"_ _3\"></span>pi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ze<span class=\"_ _18\"></span>d<span class=\"_ _0\"></span> a<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> a<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> un<span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>on<span class=\"_ _1aa\"> </span>0<span class=\"_ _7a\"> </span>0N<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>ia<span class=\"_ _18\"></span>t<span class=\"_ _0\"></span>ion<span class=\"_ _1ab\"> </span>3<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>76<span class=\"_ _cd\"> </span>1<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>4I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t e<span class=\"_ _18\"></span>x<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>e l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>bi<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ty<span class=\"_ _1ac\"> </span><span class=\"ls86\">577<span class=\"_ _5b\"> </span>97</span>The total cash o<span class=\"_ _0\"></span>utflow for leases in 2022 wa<span class=\"_ _0\"></span>s NOK 3,321 th<span class=\"_ _0\"></span>ousand. Assets <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>liab<span class=\"_ _0\"></span>ilities <span class=\"_ _4\"></span>arising <span class=\"_ _4\"></span>from <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>ease <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>initial<span class=\"_ _0\"></span>ly <span class=\"_ _4\"></span>measured <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>pres<span class=\"_ _0\"></span>ent <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>basis.<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>The<span class=\"_ _0\"></span> lease <span class=\"_ _0\"></span>paymen<span class=\"_ _0\"></span>ts <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>discounted <span class=\"_ _0\"></span>using <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>interest <span class=\"_ _0\"></span>rate <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>licit <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>lea<span class=\"_ _0\"></span>se. If <span class=\"_ _0\"></span>tha<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>rate <span class=\"_ _0\"></span>cannot be <span class=\"_\"> </span>readily <span class=\"_\"> </span>determined, <span class=\"_\"> </span>which <span class=\"_\"> </span>is <span class=\"_\"> </span>generally <span class=\"_\"> </span>the <span class=\"_ _17\"> </span>case <span class=\"_\"> </span>for <span class=\"_\"> </span>leases <span class=\"_\"> </span>in <span class=\"_ _17\"> </span>the <span class=\"_\"> </span>Group, <span class=\"_\"> </span>the <span class=\"_\"> </span>lessee\u2019s incremental borrowing <span class=\"_ _1\"></span>rate <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>used, <span class=\"_ _1\"></span>being the <span class=\"_ _1\"></span>rate <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>the individual lessee <span class=\"_ _1\"></span>would <span class=\"_ _1\"></span>have <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>pay<span class=\"_ _0\"></span> to <span class=\"_ _0\"></span>borrow <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>funds <span class=\"_ _3\"></span>necessary <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>obtain <span class=\"_ _3\"></span>an <span class=\"_ _0\"></span>asset<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>simi<span class=\"_ _0\"></span>lar <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>right<span class=\"_ _3\"></span>-<span class=\"ls19\">of</span>-use <span class=\"_ _0\"></span>asset <span class=\"_ _3\"></span>in <span class=\"_ _0\"></span>a similar economic en<span class=\"_ _0\"></span>vironment with simi<span class=\"_ _0\"></span>lar terms, sec<span class=\"_ _0\"></span>urity and conditions.<span class=\"_ _0\"></span> To determine the inc<span class=\"_ _0\"></span>remental borrowing ra<span class=\"_ _0\"></span>te, the Group:<span class=\"_ _0\"></span> \u2022<span class=\"_ _1b\"> </span>w<span class=\"_ _0\"></span><span class=\"ff1\">here <span class=\"_ _c\"> </span>possible, <span class=\"_ _c\"> </span>uses <span class=\"_ _17\"> </span>recent <span class=\"_ _17\"> </span>third<span class=\"_ _0\"></span>-party <span class=\"_ _c\"> </span>financing <span class=\"_ _17\"> </span>received <span class=\"_ _c\"> </span>by<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>individual <span class=\"_ _c\"> </span>lessee <span class=\"_ _c\"> </span>a<span class=\"_ _0\"></span>s <span class=\"_ _c\"> </span>a</span>starting <span class=\"_ _4\"></span>point, <span class=\"_ _4\"></span>adjusted <span class=\"_ _3\"></span>to <span class=\"_ _4\"></span>reflect <span class=\"_ _4\"></span>changes <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>financing <span class=\"_ _4\"></span>conditions <span class=\"_ _4\"></span>since <span class=\"_ _4\"></span>third <span class=\"_ _4\"></span>party <span class=\"_ _4\"></span>financing was received<span class=\"_ _0\"></span> \u2022<span class=\"_ _15\"> </span>uses <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>build<span class=\"ff1\">-up <span class=\"_ _4\"></span>appro<span class=\"_ _0\"></span>ach <span class=\"_ _4\"></span>that <span class=\"_ _3\"></span>starts <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>risk<span class=\"_ _0\"></span>-free <span class=\"_ _4\"></span>interest <span class=\"_ _4\"></span>rate <span class=\"_ _4\"></span>adjusted <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>for</span>leases held by the C<span class=\"_ _0\"></span>ompany, wh<span class=\"_ _0\"></span>ich does not have recen<span class=\"_ _0\"></span>t third<span class=\"_ _0\"></span>-party financ<span class=\"_ _0\"></span>ing, and \u2022<span class=\"_\"> </span>makes adjustmen<span class=\"_ _0\"></span>ts specific to the lease, e.g <span class=\"_ _0\"></span>term, country<span class=\"_ _0\"></span>, currency and sec<span class=\"_ _0\"></span>urity.The <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>exposed <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>potential <span class=\"_ _4\"></span>future<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>ncrease<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>va<span class=\"_ _0\"></span>riable <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>paymen<span class=\"_ _0\"></span>ts <span class=\"_ _3\"></span>base<span class=\"_ _0\"></span>d <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>an index or rate, <span class=\"_ _3\"></span>whic<span class=\"_ _0\"></span>h <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>ot <span class=\"_ _3\"></span>included <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>lease <span class=\"_ _3\"></span>liabili<span class=\"_ _0\"></span>ty <span class=\"_ _3\"></span>until <span class=\"_ _3\"></span>they <span class=\"_ _3\"></span>take <span class=\"_ _4\"></span>effect. <span class=\"_ _3\"></span>When<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>adjustments <span class=\"_ _4\"></span>to lease <span class=\"_ _12\"> </span>pay<span class=\"_ _0\"></span>ments <span class=\"_ _12\"></span>based <span class=\"_ _39\"> </span>on <span class=\"_ _12\"> </span>an <span class=\"_ _39\"> </span>index <span class=\"_ _39\"> </span>or <span class=\"_ _12\"></span>rate <span class=\"_ _39\"> </span>take <span class=\"_ _12\"> </span>effect, <span class=\"_ _39\"> </span>the <span class=\"_ _12\"> </span>lea<span class=\"_ _0\"></span>se <span class=\"_ _12\"></span>liabil<span class=\"_ _0\"></span>ity <span class=\"_ _12\"></span>is <span class=\"_ _12\"> </span>reassessed <span class=\"_ _39\"> </span>and adjusted aga<span class=\"_ _0\"></span>inst the <span class=\"_ _0\"></span>right<span class=\"_ _0\"></span>-<span class=\"ls19\">of</span>-use a<span class=\"_ _0\"></span>sset. Lease <span class=\"_ _0\"></span>paymen<span class=\"_ _0\"></span>ts are al<span class=\"_ _0\"></span>located b<span class=\"_ _0\"></span>etween p<span class=\"_ _0\"></span>rincipal <span class=\"_ _0\"></span>and finance <span class=\"_ _39\"> </span>cost. <span class=\"_ _12\"></span>The <span class=\"_ _12\"> </span>fin<span class=\"_ _0\"></span>ance <span class=\"_ _12\"></span>cost <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span>s <span class=\"_ _12\"></span>charged <span class=\"_ _39\"> </span>to <span class=\"_ _12\"> </span>pro<span class=\"_ _0\"></span>fit <span class=\"_ _12\"></span>or <span class=\"_ _12\"> </span>loss <span class=\"_ _39\"> </span>over <span class=\"_ _12\"> </span>the <span class=\"_ _39\"> </span>lease <span class=\"_ _39\"> </span>period <span class=\"_ _39\"> </span>in <span class=\"_ _39\"> </span>order <span class=\"_ _12\"></span>to produce a constan<span class=\"_ _0\"></span>t periodic ra<span class=\"_ _0\"></span>te of interest on th<span class=\"_ _0\"></span>e remaining b<span class=\"_ _0\"></span>alance of the l<span class=\"_ _0\"></span>iability f<span class=\"_ _0\"></span>or eac<span class=\"_ _0\"></span>h period. Right-<span class=\"ls19\">of</span>-use ass<span class=\"_ _0\"></span>ets are mea<span class=\"_ _0\"></span>sured at cost comp<span class=\"_ _0\"></span>rising the following:<span class=\"_ _0\"></span> \u2022<span class=\"_\"> </span>the amount of the ini<span class=\"_ _0\"></span>tial measurem<span class=\"_ _0\"></span>ent of lease liabi<span class=\"_ _0\"></span>lity\u2022<span class=\"_ _11\"> </span>any <span class=\"_ _3\"></span>lease <span class=\"_ _3\"></span>payments <span class=\"_ _3\"></span>made <span class=\"_ _0\"></span>at <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>before <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mmencement <span class=\"_ _3\"></span>date <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>ss <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ny <span class=\"_ _0\"></span>lea<span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>incentivereceived \u2022<span class=\"_\"> </span>any initial<span class=\"_ _0\"></span> direc<span class=\"ff1\">t costs, and <span class=\"_ _0\"></span>- restoration costs.</span>Right-<span class=\"ls19\">of</span>-<span class=\"ff4\">use <span class=\"_ _0\"></span>assets are <span class=\"_ _0\"></span>general<span class=\"_ _0\"></span>ly depreci<span class=\"_ _0\"></span>ated over the <span class=\"_ _0\"></span>shorter <span class=\"_ _0\"></span>of the as<span class=\"_ _0\"></span>set\u2019s usef<span class=\"_ _0\"></span>ul life an<span class=\"_ _0\"></span>d the </span>lease <span class=\"_ _4\"></span>term <span class=\"_ _4\"></span>on <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>straigh<span class=\"_ _0\"></span>t-l<span class=\"_ _0\"></span>ine <span class=\"_ _4\"></span>basis. <span class=\"_ _4\"></span>If <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>reasonably <span class=\"_ _4\"></span>certain<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>to <span class=\"_ _4\"></span>exerci<span class=\"_ _0\"></span>se <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>purchase<span class=\"_ _0\"></span> option, the right-<span class=\"ls19\">of<span class=\"_ _0\"></span></span>-use asse<span class=\"ff4\">t is d<span class=\"_ _0\"></span>epreciated over t<span class=\"_ _0\"></span>he underlying asset\u2019s u<span class=\"_ _0\"></span>seful life. <span class=\"_ _0\"></span></span> The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>has <span class=\"_ _0\"></span>entered <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>several <span class=\"_ _0\"></span>lease <span class=\"_ _3\"></span>agreements <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsidered <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>qualify<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>short<span class=\"_ _0\"></span>-term <span class=\"_ _0\"></span>and/or <span class=\"_ _0\"></span>low-<span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>accordan<span class=\"_ _0\"></span>ce <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>16. <span class=\"_ _0\"></span>Pay<span class=\"_ _0\"></span>ments <span class=\"_ _0\"></span>associated <span class=\"_ _0\"></span>wi<span class=\"_ _0\"></span>th <span class=\"_ _0\"></span>such <span class=\"_ _0\"></span>short<span class=\"_ _0\"></span>-term<span class=\"_ _0\"></span> and <span class=\"_ _18\"></span>l<span class=\"_ _0\"></span>ow-value <span class=\"_ _18\"></span>leases <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>recognised <span class=\"_ _18\"></span>on <span class=\"_ _1\"></span>a <span class=\"_ _18\"></span>straight<span class=\"_ _0\"></span>-line <span class=\"_ _1\"></span>basis <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>an <span class=\"_ _18\"></span>exp<span class=\"_ _0\"></span>ense <span class=\"_ _18\"></span>in <span class=\"_ _18\"></span>p<span class=\"_ _0\"></span>rofit <span class=\"_ _18\"></span>or <span class=\"_ _18\"></span>loss. <span class=\"_ _1\"></span>Short<span class=\"_ _0\"></span>-term <span class=\"_ _4\"></span>lease<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>are <span class=\"_ _12\"></span>leases <span class=\"_ _12\"></span>with <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>lease <span class=\"_ _4\"></span>term<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>of<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>12 <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>onths <span class=\"_ _12\"></span>or <span class=\"_ _4\"></span>les<span class=\"_ _0\"></span>s. <span class=\"_ _4\"></span>Low<span class=\"_ _0\"></span>-val<span class=\"_ _0\"></span>ue <span class=\"_ _12\"></span>assets <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>omprise <span class=\"_ _12\"></span>IT-equipment and smal<span class=\"_ _0\"></span>l items of office f<span class=\"_ _0\"></span>urniture.<span class=\"_ _0\"></span> Note 17 Other cur<span class=\"_ _1\"></span>rent receivable<span class=\"_ _1\"></span>s (<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thousa<span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>ds<span class=\"_ _1\"></span>)<span class=\"_ _1ad\"> </span><span class=\"fs54\">3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _43\"> </span>31<span class=\"_ _0\"></span> Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1</span>Pr<span class=\"_ _0\"></span>epa<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span> e<span class=\"_ _1\"></span>x<span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>ns<span class=\"_ _3\"></span>es<span class=\"_ _1ae\"> </span>9<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>22<span class=\"_ _d3\"> </span>6 6<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>0V<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>T recei<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1af\"> </span>1<span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>47<span class=\"_ _0\"></span>5<span class=\"_ _4b\"> </span>4<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9O<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>her r<span class=\"_ _0\"></span>ecei<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _1b0\"> </span>1<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>33<span class=\"_ _0\"></span>2<span class=\"_ _d3\"> </span>1 9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9Gove<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>nme<span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> gr<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nt<span class=\"_ _1\"></span> (\"Enova<span class=\"_ _3\"></span>\"<span class=\"_ _1\"></span>)<span class=\"_ _1b1\"> </span>1<span class=\"_ _0\"></span>9 <span class=\"_ _0\"></span>37<span class=\"_ _0\"></span>3<span class=\"_ _4b\"> </span>4<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>7T<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>x <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nti<span class=\"_ _3\"></span>ve<span class=\"_ _1\"></span> s<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>hem<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> (\"Ska<span class=\"_ _0\"></span>tt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>fun<span class=\"_ _0\"></span>n\")<span class=\"_ _1b2\"> </span>4<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>50<span class=\"_ _d3\"> </span>4 7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l ot<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> c<span class=\"_ _1\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>iva<span class=\"_ _18\"></span>ble<span class=\"_ _0\"></span>s<span class=\"_ _1b3\"> </span>6<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>95<span class=\"_ _0\"></span>1<span class=\"_ _bf\"> </span>1<span class=\"_ _0\"></span>06<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4Curr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt rec<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>ble<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>pr <span class=\"_ _1\"></span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>2<span class=\"_ _1b4\"> </span><span class=\"fs54\">0<span class=\"_ _0\"></span>-3<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>ont<span class=\"_ _0\"></span>hs<span class=\"_ _47\"> </span>4<span class=\"_ _0\"></span>-12<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>ont<span class=\"_ _3\"></span>hs<span class=\"_ _92\"> </span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l</span>Pr<span class=\"_ _0\"></span>epa<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span> e<span class=\"_ _1\"></span>x<span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>ns<span class=\"_ _3\"></span>es<span class=\"_ _1b5\"> </span>2<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>56<span class=\"_ _d3\"> </span>6 7<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>7<span class=\"_ _18e\"> </span>9<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2V<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>T recei<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _166\"> </span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>5<span class=\"_ _12f\"> </span>17<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>5O<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>her r<span class=\"_ _0\"></span>ecei<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _1aa\"> </span>4 0<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _4b\"> </span>12<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _4b\"> </span>1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>32Gove<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>nme<span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> gr<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nt<span class=\"_ _1\"></span> (\"Enova<span class=\"_ _3\"></span>\"<span class=\"_ _1\"></span>)<span class=\"_ _6f\"> </span>19<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>3<span class=\"_ _12f\"> </span>19<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>3T<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>x <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nti<span class=\"_ _3\"></span>ve<span class=\"_ _1\"></span> s<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>hem<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> (\"Ska<span class=\"_ _0\"></span>tt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>fun<span class=\"_ _0\"></span>n\")<span class=\"_ _1b2\"> </span>4<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>50<span class=\"_ _d3\"> </span>4 7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l ot<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> c<span class=\"_ _1\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>iva<span class=\"_ _18\"></span>ble<span class=\"_ _0\"></span>s<span class=\"_ _53\"> </span>4<span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>18<span class=\"_ _0\"></span>6<span class=\"_ _4b\"> </span>2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>6<span class=\"_ _4b\"> </span>66<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1As of 31 December 2022 and 2021, the Group\u2019s other curren<span class=\"_ _0\"></span>t receivables were due within one year <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsidered <span class=\"_ _0\"></span>full<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>collectible. <span class=\"_ _3\"></span>Accordingly, <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>value<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>Group\u2019s <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>curr<span class=\"_ _0\"></span>ent receivables <span class=\"_ _16\"> </span>was <span class=\"_ _16\"> </span>eq<span class=\"_ _0\"></span>ual <span class=\"_ _16\"> </span>to <span class=\"_ _16\"> </span>nomin<span class=\"_ _0\"></span>al <span class=\"_ _39\"> </span>va<span class=\"_ _0\"></span>lue, <span class=\"_ _39\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _39\"> </span>ba<span class=\"_ _0\"></span>d <span class=\"_ _16\"> </span>debt <span class=\"_ _16\"> </span>was <span class=\"_ _16\"> </span>r<span class=\"_ _0\"></span>ecogni<span class=\"_ _0\"></span>zed <span class=\"_ _16\"> </span>for <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>y<span class=\"_ _0\"></span>ears <span class=\"_ _16\"> </span>then ended, and managem<span class=\"_ _0\"></span>ent did not consider<span class=\"_ _0\"></span> a provision for <span class=\"_ _0\"></span>uncollectible accounts n<span class=\"_ _0\"></span>ecessary.<span class=\"_ _3\"></span> Receivables den<span class=\"_ _0\"></span>ominate<span class=\"_ _0\"></span>d in <span class=\"_ _0\"></span>foreign curr<span class=\"_ _0\"></span>encies ar<span class=\"_ _0\"></span>e valued <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>the dai<span class=\"_ _0\"></span>ly rate. <span class=\"_ _0\"></span>Due t<span class=\"_ _0\"></span>o the <span class=\"_ _0\"></span>short<span class=\"_ _3\"></span>-term <span class=\"_ _1\"></span>nature <span class=\"_ _1\"></span>of current <span class=\"_ _18\"></span>re<span class=\"_ _0\"></span>ceivables, <span class=\"_ _1\"></span>their carrying <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>consider<span class=\"_ _0\"></span>ed <span class=\"_ _1\"></span>equal <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>their fair <span class=\"_ _18\"></span>val<span class=\"_ _0\"></span>ue. The <span class=\"_ _39\"> </span>derivative<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>financ<span class=\"_ _0\"></span>ial <span class=\"_ _39\"> </span>assets <span class=\"_ _16\"> </span>relate <span class=\"_ _16\"> </span>to <span class=\"_ _39\"> </span>he<span class=\"_ _0\"></span>dging <span class=\"_ _39\"> </span>contrac<span class=\"_ _0\"></span>ts <span class=\"_ _39\"> </span>for <span class=\"_ _16\"> </span>the <span class=\"_ _39\"> </span>C<span class=\"_ _0\"></span>ompany<span class=\"_ _0\"></span>\u2019s <span class=\"_ _39\"> </span>interest <span class=\"_ _39\"> </span>ra<span class=\"_ _0\"></span>te exposure <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>consist <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>interest ra<span class=\"_ _0\"></span>te swa<span class=\"_ _0\"></span>p c<span class=\"_ _0\"></span>ontract <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>NOK <span class=\"_ _0\"></span>50 mil<span class=\"_ _0\"></span>lion <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Sparebanken <span class=\"_ _0\"></span>Vest and a similar contract of <span class=\"_ _1\"></span>NOK 150 million in Nordea. Both <span class=\"_ _1\"></span>contracts are<span class=\"_ _0\"></span> due January 2028, and has <span class=\"_ _12\"></span>to <span class=\"_ _12\"> </span>a <span class=\"_ _39\"> </span>swap <span class=\"_ _39\"> </span>fixed <span class=\"_ _12\"> </span>in<span class=\"_ _0\"></span>terest <span class=\"_ _12\"></span>of <span class=\"_ _12\"></span>1.79 <span class=\"_ _39\"> </span>%. <span class=\"_ _39\"> </span>Changes <span class=\"_ _39\"> </span>in <span class=\"_ _39\"> </span>Market <span class=\"_ _12\"> </span>Value <span class=\"_ _39\"> </span>is <span class=\"_ _12\"> </span>regist<span class=\"_ _0\"></span>ered <span class=\"_ _12\"></span>as <span class=\"_ _12\"> </span>unrea<span class=\"_ _0\"></span>lized profit/loss <span class=\"_ _3\"></span>under <span class=\"_ _3\"></span>finan<span class=\"_ _0\"></span>cial <span class=\"_ _3\"></span>income <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>all<span class=\"_ _0\"></span>ocated <span class=\"_ _3\"></span>to, <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>unrealized <span class=\"_ _3\"></span>profit/lo<span class=\"_ _0\"></span>ss <span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>other <span class=\"_ _3\"></span>current receivables in the<span class=\"_ _0\"></span> balance sheet.<span class=\"_ _0\"></span> Due <span class=\"_ _39\"> </span>t<span class=\"_ _0\"></span>o <span class=\"_ _39\"> </span>cha<span class=\"_ _0\"></span>nges <span class=\"_ _39\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>constr<span class=\"_ _0\"></span>uction <span class=\"_ _39\"> </span>and <span class=\"_ _16\"> </span>p<span class=\"_ _0\"></span>roduction <span class=\"_ _16\"> </span>plan<span class=\"_ _0\"></span>, <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>signific<span class=\"_ _0\"></span>ant <span class=\"_ _39\"> </span>part <span class=\"_ _16\"> </span>of <span class=\"_ _16\"> </span>th<span class=\"ls11\">is</span> <span class=\"_ _c\"> </span>energy contract has not <span class=\"_ _1\"></span>be<span class=\"_ _0\"></span>en used for <span class=\"_ _1\"></span>internal purposes. Hence<span class=\"_ _0\"></span>, the contract is no <span class=\"_ _1\"></span>longer considered<span class=\"_ _0\"></span> as <span class=\"_ _0\"></span>own <span class=\"_ _0\"></span>use, <span class=\"_ _0\"></span>and <span class=\"_ _3\"></span>therefore <span class=\"_ _0\"></span>measured <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>value. <span class=\"_ _3\"></span>The p<span class=\"_ _0\"></span>ower <span class=\"_ _0\"></span>hedging <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>ract <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>Statkraf<span class=\"_ _0\"></span>t is <span class=\"_ _3\"></span>valued <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>NOK <span class=\"_ _0\"></span>13.<span class=\"_ _0\"></span>9 <span class=\"_ _3\"></span>million <span class=\"_ _3\"></span>at <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _3\"></span>2022. <span class=\"_ _3\"></span>The <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>cal<span class=\"_ _0\"></span>culated <span class=\"_ _3\"></span>by <span class=\"_ _3\"></span>using <span class=\"_ _3\"></span>contracted volumes <span class=\"_ _16\"> </span>until <span class=\"_ _16\"> </span>31.12.2023,<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>and <span class=\"_ _16\"> </span>ca<span class=\"_ _0\"></span>lculating <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>net <span class=\"_ _16\"> </span>present <span class=\"_ _16\"> </span>value <span class=\"_ _16\"> </span>of <span class=\"_ _39\"> </span>the<span class=\"_ _0\"></span>se <span class=\"_ _16\"> </span>volumes <span class=\"_ _16\"> </span>by <span class=\"_ _16\"> </span>using relevant forward pri<span class=\"_ _0\"></span>ces in the energy ma<span class=\"_ _0\"></span>rket (adjus<span class=\"_ _0\"></span>ted for EURNOK f<span class=\"_ _0\"></span>orward prices). <span class=\"_ _0\"></span> See note 3 for further de<span class=\"_ _0\"></span>scripti<span class=\"_ _0\"></span>on and more details on valuation <span class=\"_ _0\"></span>method. As <span class=\"_\"> </span>of <span class=\"_\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_\"> </span>Decemb<span class=\"_ _0\"></span>er <span class=\"_\"> </span>20<span class=\"_ _0\"></span>22 <span class=\"_\"> </span>and <span class=\"_ _11\"> </span>2021, <span class=\"_\"> </span>the <span class=\"_ _11\"> </span>Group's <span class=\"_ _11\"> </span>other <span class=\"_\"> </span>current <span class=\"_ _11\"> </span>receiva<span class=\"_ _0\"></span>bles, <span class=\"_\"> </span>specifi<span class=\"_ _0\"></span>ed <span class=\"_\"> </span>by currencies, consisted <span class=\"_ _0\"></span>of the following:<span class=\"_ _0\"></span> (<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K <span class=\"_ _1\"></span>thousa<span class=\"_ _18\"></span>nds)<span class=\"_ _139\"> </span><span class=\"fs56\">31<span class=\"_ _0\"></span> Dec<span class=\"_ _1\"></span> 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>2<span class=\"_ _1b6\"> </span>31<span class=\"_ _0\"></span> Dec 202<span class=\"_ _0\"></span>1</span>N<span class=\"_ _1\"></span>OK<span class=\"_ _1b7\"> </span>66<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>51<span class=\"_ _7d\"> </span>1<span class=\"_ _0\"></span>06<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4Othe<span class=\"_ _18\"></span>r<span class=\"_ _1b8\"> </span>0<span class=\"_ _1b9\"> </span>0T<span class=\"_ _1\"></span>otal<span class=\"_ _1\"></span> ot<span class=\"_ _0\"></span>her<span class=\"_ _0\"></span> c<span class=\"_ _1\"></span>ur<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>eceiv<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>bles<span class=\"_ _1ba\"> </span>66<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>51<span class=\"_ _7d\"> </span>1<span class=\"_ _0\"></span>06<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4Note 18 Derivati<span class=\"_ _1\"></span>ve financial instru<span class=\"_ _1\"></span>ments (<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thous<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nds)<span class=\"_ _1bb\"> </span><span class=\"fs58\">3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>Dec<span class=\"_ _1\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _10\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1</span>Der<span class=\"_ _0\"></span>iva<span class=\"_ _18\"></span>t<span class=\"_ _0\"></span>ive <span class=\"_ _0\"></span>fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>sDe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ve<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> no<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> des<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>gna<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d a<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> hedg<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ng i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ume<span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>  I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t ra<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> s<span class=\"_ _3\"></span>wa<span class=\"_ _0\"></span>ps<span class=\"_ _113\"> </span>11<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _1bc\"></span> <span class=\"_ _79\"> </span>1 2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>3<span class=\"_ _16b\"></span><span class=\"ls87\">            <span class=\"ls0\"> </span></span> For<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d fo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>gn e<span class=\"_ _1\"></span>x<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> c<span class=\"_ _0\"></span>ontra<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span> <span class=\"_ _a3\"> </span>-<span class=\"_ _5a\"></span> <span class=\"_ _69\"> </span>-<span class=\"_ _5a\"></span> 1<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>71<span class=\"_ _0\"></span>9<span class=\"_ _1bc\"></span> <span class=\"_ _79\"> </span>1 2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>3<span class=\"_ _16b\"></span><span class=\"ls87\">            <span class=\"ls0\"> </span></span>De<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ve<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> des<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>gna<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d a<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> hedg<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ng i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ume<span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> Po<span class=\"_ _0\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> hedgi<span class=\"_ _3\"></span>ng co<span class=\"_ _0\"></span>ntra<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1ad\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>3<span class=\"_ _1bc\"></span> <span class=\"_ _a1\"> </span><span class=\"ls88\">274<span class=\"_ _fe\"></span><span class=\"ls0\"> </span></span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l de<span class=\"_ _0\"></span>riva<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>iv<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>s not<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>si<span class=\"_ _1\"></span>gna<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d a<span class=\"_ _1\"></span>s hedging<span class=\"_ _1\"></span> instr<span class=\"_ _0\"></span>um<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s <span class=\"_ _129\"> </span>13<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>3<span class=\"_ _1bc\"></span> <span class=\"_ _a1\"> </span><span class=\"ls88\">274<span class=\"_ _fe\"></span><span class=\"ls0\"> </span></span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l de<span class=\"_ _0\"></span>riva<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>iv<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> fina<span class=\"_ _18\"></span>nci<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>sset<span class=\"_ _0\"></span>s <span class=\"_ _1bd\"> </span>2<span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>62<span class=\"_ _0\"></span>2<span class=\"_ _1bc\"></span> <span class=\"_ _79\"> </span>1 5<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>7<span class=\"_ _16b\"></span><span class=\"ls87\">            <span class=\"ls0\"> </span></span>Note 19 Cash and<span class=\"_ _1\"></span> restricted cash (<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K <span class=\"_ _1\"></span>thousa<span class=\"_ _18\"></span>nds)<span class=\"_ _c4\"> </span><span class=\"fs56\">3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> Dec 20<span class=\"_ _0\"></span>22<span class=\"_ _26\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> Dec 20<span class=\"_ _0\"></span>21</span>Ca<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>h i<span class=\"_ _3\"></span>n b<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>k27<span class=\"_ _1\"></span>5 944<span class=\"_ _c6\"> </span>50<span class=\"_ _1\"></span>3 759Re<span class=\"_ _18\"></span>s<span class=\"_ _3\"></span>tri<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>te<span class=\"_ _18\"></span>d ba<span class=\"_ _3\"></span>nk de<span class=\"_ _1\"></span>po<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ts2 815<span class=\"_ _61\"> </span>1 785T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l c<span class=\"_ _18\"></span>a<span class=\"_ _1\"></span>sh a<span class=\"_ _1\"></span>nd c<span class=\"_ _18\"></span>as<span class=\"_ _1\"></span>h e<span class=\"_ _0\"></span>qui<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s27<span class=\"_ _1\"></span>8 759<span class=\"_ _c6\"> </span>50<span class=\"_ _1\"></span>5 545Restricted cash are rel<span class=\"_ _0\"></span>ated to tax <span class=\"_ _0\"></span>withholding for <span class=\"_ _0\"></span>employees (NOK 2.8<span class=\"_ _0\"></span>15m). Note <span class=\"ls76\">20</span> Share Capit<span class=\"_ _1\"></span>al &amp; Capital history N<span class=\"_ _0\"></span>omina<span class=\"_ _1\"></span>l va<span class=\"_ _18\"></span>lue<span class=\"_ _d9\"> </span>31<span class=\"_ _0\"></span> Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _9c\"> </span>31<span class=\"_ _0\"></span> Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1O<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>di<span class=\"_ _3\"></span>na<span class=\"_ _3\"></span>ry<span class=\"_ _0\"></span> s<span class=\"_ _3\"></span>ha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>es<span class=\"_ _1be\"> </span>0<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>5<span class=\"_ _1bf\"></span> <span class=\"_ _bf\"> </span>3<span class=\"_ _0\"></span>45<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>22<span class=\"_ _43\"> </span>31<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>96<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>9<span class=\"_ _1c0\"></span><span class=\"ls75\">      <span class=\"ls0\"> </span></span>A<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ge<span class=\"_ _1\"></span> nu<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> of s<span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _1c1\"> </span>0<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>5<span class=\"_ _1bf\"></span> <span class=\"_ _bf\"> </span>3<span class=\"_ _0\"></span>37<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>39<span class=\"_ _43\"> </span>29<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>91<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _1c0\"></span><span class=\"ls75\">      <span class=\"ls0\"> </span></span>(<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thous<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nds)<span class=\"_ _de\"> </span><span class=\"fs38\">31<span class=\"_ _0\"></span> Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _9c\"> </span>31<span class=\"_ _0\"></span> Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1</span>Sha<span class=\"_ _3\"></span>re ca<span class=\"_ _3\"></span>pi<span class=\"_ _3\"></span>ta<span class=\"_ _0\"></span>l<span class=\"_ _a4\"> </span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 28<span class=\"_ _0\"></span>8<span class=\"_ _72\"> </span>15<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0Sha<span class=\"_ _3\"></span>re prem<span class=\"_ _18\"></span>i<span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>m<span class=\"_ _1ad\"> </span>1 6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7 0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>3<span class=\"_ _6\"> </span>1<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>28<span class=\"_ _0\"></span>3T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _e2\"> </span>1 <span class=\"_ _0\"></span>64<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _6\"> </span>1<span class=\"_ _0\"></span> 34<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3The <span class=\"_ _12\"></span>number <span class=\"_ _12\"></span>of <span class=\"_ _12\"></span>shares <span class=\"_ _12\"></span>iss<span class=\"_ _0\"></span>ued <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>company <span class=\"_ _12\"> </span>a<span class=\"_ _0\"></span>t <span class=\"_ _4\"></span>31 <span class=\"_ _12\"> </span>Dec<span class=\"_ _0\"></span>ember <span class=\"_ _12\"></span>2021 <span class=\"_ _12\"></span>was <span class=\"_ _39\"> </span>345<span class=\"_ _0\"></span>,<span class=\"ls3d\">754</span>,822 <span class=\"_ _12\"> </span>with <span class=\"_ _12\"> </span>a<span class=\"_ _0\"></span> nominal value of NO<span class=\"_ _0\"></span>K 0.05 each. All shares ca<span class=\"_ _0\"></span>rry equal voting ri<span class=\"_ _0\"></span>ghts.<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0 <span class=\"_ _0\"></span>la<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>st <span class=\"_ _0\"></span>sha<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>holde<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>s a<span class=\"_ _18\"></span>s of 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _1c2\"> </span>N<span class=\"_ _0\"></span>o of sha<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _11\"> </span>Pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>ag<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> sha<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>eRonj<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span> Ca<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ta<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> I<span class=\"_ _3\"></span>I<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>S<span class=\"_ _184\"> </span>27<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _1c3\"></span>       <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>7<span class=\"_ _0\"></span>,9 %</span>T<span class=\"_ _1\"></span>he Ba<span class=\"_ _0\"></span>nk o<span class=\"_ _0\"></span>f Ne<span class=\"_ _18\"></span>w Y<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>k Mel<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>n SA<span class=\"_ _1\"></span>/NV<span class=\"_ _1c5\"> </span>2<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _1c3\"></span>       <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>6<span class=\"_ _0\"></span>,5 %</span>Fa<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>va<span class=\"_ _0\"></span>tn Pr<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> Equi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>y AS<span class=\"_ _1c6\"> </span>1<span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>64<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _1c3\"></span>       <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>5<span class=\"_ _0\"></span>,1 %</span>Dongwon I<span class=\"_ _3\"></span>ndus<span class=\"_ _3\"></span>tri<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> Co. L<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>d<span class=\"_ _1be\"> </span>16<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>2<span class=\"_ _1c3\"></span>       <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>4<span class=\"_ _0\"></span>,6 %</span>Rofi<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>k A<span class=\"_ _1\"></span>S<span class=\"_ _1af\"> </span>14<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>7<span class=\"_ _1c3\"></span>       <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>4<span class=\"_ _0\"></span>,2 %</span>St<span class=\"_ _1\"></span>et<span class=\"_ _18\"></span>te<span class=\"_ _1\"></span> I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ve<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t A<span class=\"_ _18\"></span>S<span class=\"_ _15e\"> </span>11<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _1c3\"></span>       <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>3<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>3<span class=\"_ _0\"></span> %</span>Kj<span class=\"_ _3\"></span>\u00f8l<span class=\"_ _3\"></span>\u00e5<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> Sta<span class=\"_ _0\"></span>ns<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>kni<span class=\"_ _4\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>S<span class=\"_ _158\"> </span>11<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _1c3\"></span>       <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>3,2<span class=\"_ _0\"></span> %</span>J.<span class=\"_ _1\"></span>P. Mor<span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> SE<span class=\"_ _17c\"> </span>8<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>1<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _1c7\"> </span>2<span class=\"_ _0\"></span>,4 %</span>Me<span class=\"_ _1\"></span>vol<span class=\"_ _3\"></span>d <span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ve<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>S <span class=\"_ _138\"> </span>7<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>94<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>2<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _1c7\"> </span>2<span class=\"_ _0\"></span>,3 <span class=\"_ _0\"></span>%</span>L<span class=\"_ _1\"></span>ynghei<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span> I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ve<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t A<span class=\"_ _18\"></span>S <span class=\"_ _1c8\"> </span>7<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>10<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>4<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _1c7\"> </span>2<span class=\"_ _0\"></span>,3 <span class=\"_ _0\"></span>%</span>Ja<span class=\"_ _0\"></span>kob<span class=\"_ _0\"></span> Ha<span class=\"_ _0\"></span>tt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>nd Hol<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ng A<span class=\"_ _1\"></span>S<span class=\"_ _99\"> </span>7 4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>4<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _10a\"> </span>2<span class=\"_ _0\"></span>,2<span class=\"_ _0\"></span> %</span>E<span class=\"_ _1\"></span>wos<span class=\"_ _3\"></span> A<span class=\"_ _1\"></span>S <span class=\"_ _13d\"> </span>7<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>09<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _1c9\"> </span>2<span class=\"_ _0\"></span>,1 %</span>Bor<span class=\"_ _0\"></span>te<span class=\"_ _18\"></span>ba<span class=\"_ _3\"></span>kken A<span class=\"_ _18\"></span>S <span class=\"_ _1ca\"> </span>7<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>01<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>4<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _1c7\"> </span>2<span class=\"_ _0\"></span>,1 <span class=\"_ _0\"></span>%</span>V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>di<span class=\"_ _4\"></span>pa<span class=\"_ _3\"></span>pi<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>fon<span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>t Dnb Norge<span class=\"_ _ff\"> </span>5 7<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _1c7\"> </span>1<span class=\"_ _0\"></span>,7 %</span>N<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>t L<span class=\"_ _18\"></span>i<span class=\"_ _4\"></span>vs<span class=\"_ _3\"></span>for<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>kr<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>g A<span class=\"_ _18\"></span>S<span class=\"_ _a3\"> </span>5<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>2<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _1c7\"> </span>1<span class=\"_ _0\"></span>,5 %</span>V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>di<span class=\"_ _4\"></span>pa<span class=\"_ _3\"></span>pi<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>fon<span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>t DN<span class=\"_ _18\"></span>B SMB<span class=\"_ _120\"> </span>4 6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>6<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _10a\"> </span>1<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span> %</span>V<span class=\"_ _1\"></span>P<span class=\"_ _0\"></span>F DN<span class=\"_ _1\"></span>B N<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>ge Se<span class=\"_ _18\"></span>l<span class=\"_ _3\"></span>ekt<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _1cb\"> </span>4<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>18<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _1c7\"> </span>1<span class=\"_ _0\"></span>,3 <span class=\"_ _0\"></span>%</span>Sa<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>m<span class=\"_ _1\"></span>os<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ve A<span class=\"_ _18\"></span>S<span class=\"_ _17c\"> </span>3 7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _1c7\"> </span>1<span class=\"_ _0\"></span>,1 %</span>CA<span class=\"_ _1\"></span>CEI<span class=\"_ _0\"></span>S Ba<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>k<span class=\"_ _1cc\"> </span>3<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>33<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _1c7\"> </span>0<span class=\"_ _0\"></span>,9 <span class=\"_ _0\"></span>%</span>Sm<span class=\"_ _1\"></span>\u00e5<span class=\"_ _3\"></span>ge<span class=\"_ _18\"></span> Ei<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>ndo<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>S <span class=\"_ _1cd\"> </span>2<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>88<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _1c7\"> </span>0<span class=\"_ _0\"></span>,8 <span class=\"_ _0\"></span>%</span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> la<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>st <span class=\"_ _0\"></span>sha<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>holde<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>s<span class=\"_ _1ce\"> </span>1<span class=\"_ _0\"></span>96<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _1c3\"></span>     <span class=\"ls0\"> <span class=\"_ _1cf\"> </span>5<span class=\"_ _0\"></span>6,9<span class=\"_ _0\"></span> %</span>O<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>her s<span class=\"_ _3\"></span>h<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ehol<span class=\"_ _3\"></span>ders<span class=\"_ _1d0\"> </span>1<span class=\"_ _0\"></span>49<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _1c3\"></span>     <span class=\"ls0\"> <span class=\"_ _1cf\"> </span>4<span class=\"_ _0\"></span>3,1<span class=\"_ _0\"></span> %</span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l num<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> of sha<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _1d1\"> </span>3<span class=\"_ _0\"></span>45<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _1c3\"></span>     <span class=\"ls0\"> <span class=\"_ _85\"> </span>10<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,0 %</span>As <span class=\"_ _12\"> </span>of <span class=\"_ _39\"> </span>31 <span class=\"_ _39\"> </span>December<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>2022, <span class=\"_ _39\"> </span>shares <span class=\"_ _39\"> </span>directly<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>held <span class=\"_ _39\"> </span>by <span class=\"_ _39\"> </span>members <span class=\"_ _39\"> </span>of <span class=\"_ _39\"> </span>the <span class=\"_ _16\"> </span>Board<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>of <span class=\"_ _39\"> </span>Directors, <span class=\"_ _39\"> </span>Chief<span class=\"_ _0\"></span> Executive officer, an<span class=\"_ _0\"></span>d Executive Managemen<span class=\"_ _0\"></span>t consisted o<span class=\"_ _0\"></span>f the following:<span class=\"_ _0\"></span> N<span class=\"_ _0\"></span>o of sha<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _11\"> </span>Per<span class=\"_ _0\"></span>cent<span class=\"_ _0\"></span>ag<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> sha<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ePede<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>St<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>tt<span class=\"_ _18\"></span>e,<span class=\"_ _1\"></span> Me<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ber of <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>he boa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> - Ste<span class=\"_ _18\"></span>tt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ve<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>S<span class=\"_ _1d2\"> </span>1<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>56<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _64\"> </span>3<span class=\"_ _0\"></span>,3 %Gl<span class=\"_ _0\"></span>en A<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> Br<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>y, Me<span class=\"_ _18\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> of the<span class=\"_ _1\"></span> Boa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> *<span class=\"_ _1d3\"> </span>5<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>64<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>2<span class=\"_ _64\"> </span>1<span class=\"_ _0\"></span>,6 <span class=\"_ _0\"></span>%I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>gj<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> Ska<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>v\u00f8y, CO<span class=\"_ _0\"></span>O - <span class=\"_ _0\"></span>T<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> Ma<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>S a<span class=\"_ _3\"></span>nd p<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1d4\"> </span>1<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0<span class=\"_ _64\"> </span>0<span class=\"_ _0\"></span>,5 <span class=\"_ _0\"></span>%Ja<span class=\"_ _0\"></span>nn<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>-Gret<span class=\"_ _18\"></span>h<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>nd Aa<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>n\u00e6s<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> Me<span class=\"_ _1\"></span>mbe<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>of the<span class=\"_ _18\"></span> b<span class=\"_ _0\"></span>oa<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>d - Ni<span class=\"_ _0\"></span>ka<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>o A<span class=\"_ _1\"></span>S <span class=\"_ _77\"> </span>4<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>0 <span class=\"_ _0\"></span>00<span class=\"_ _0\"></span>0<span class=\"_ _64\"> </span>0<span class=\"_ _0\"></span>,1 <span class=\"_ _0\"></span>%H\u00e5<span class=\"_ _0\"></span>kon<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>ndr<span class=\"_ _0\"></span>e Be<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>g, Me<span class=\"_ _18\"></span>mbe<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>of the<span class=\"_ _18\"></span> <span class=\"_ _0\"></span>boa<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>d - Ca<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>wa<span class=\"_ _0\"></span>y AS<span class=\"_ _10a\"> </span>45<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _64\"> </span>0<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>1<span class=\"_ _0\"></span> %T<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>d H\u00e5<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>on Sc<span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>g-Pe<span class=\"_ _1\"></span>tt<span class=\"_ _18\"></span>ers<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>n, CEO &amp; CFO<span class=\"_ _0\"></span> - Tr<span class=\"_ _0\"></span>oha<span class=\"_ _3\"></span> I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ve<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>S <span class=\"_ _1d5\"> </span>4<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _64\"> </span>0<span class=\"_ _0\"></span>,1 %Ka<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span> Mor<span class=\"_ _0\"></span>da<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span> Hol<span class=\"_ _3\"></span>o, Pr<span class=\"_ _0\"></span>oj<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>t Di<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ector<span class=\"_ _0\"></span> - C1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> Hol<span class=\"_ _3\"></span>di<span class=\"_ _3\"></span>ng A<span class=\"_ _1\"></span>S &amp; <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _fc\"> </span>1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0 <span class=\"_ _0\"></span>06<span class=\"_ _0\"></span>0<span class=\"_ _64\"> </span>0<span class=\"_ _0\"></span>,0 <span class=\"_ _0\"></span>%A<span class=\"_ _1\"></span>nne B<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ei<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>y, M<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> of the<span class=\"_ _1\"></span> boa<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>d<span class=\"_ _18a\"> </span>10<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _64\"> </span>0<span class=\"_ _0\"></span>,0 %T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1d6\"> </span>2<span class=\"_ _0\"></span>0 <span class=\"_ _0\"></span>32<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>0<span class=\"_ _64\"> </span>5<span class=\"_ _0\"></span>,9 %*<span class=\"_ _1\"></span>1<span class=\"_ _0\"></span>,50<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,00<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> s<span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span>res<span class=\"_ _0\"></span> owne<span class=\"_ _1\"></span>d <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>hr<span class=\"_ _0\"></span>ou<span class=\"_ _0\"></span>gh O<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> I<span class=\"_ _3\"></span>ndus<span class=\"_ _3\"></span>tri<span class=\"_ _3\"></span>es<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>S a<span class=\"_ _3\"></span>nd 7<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,00<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> s<span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> owne<span class=\"_ _1\"></span>d pr<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>y. A<span class=\"_ _18\"></span>l<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>o, i<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>di<span class=\"_ _3\"></span>ng 3<span class=\"_ _0\"></span>,72<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>,36<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> s<span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span>res<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>wne<span class=\"_ _18\"></span>d<span class=\"_ _0\"></span> t<span class=\"_ _1\"></span>hr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ugh Sa<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>os<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ve A<span class=\"_ _18\"></span>S whe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> Gl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>n Br<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>y ha<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> a<span class=\"_ _0\"></span>nowne<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>hi<span class=\"_ _3\"></span>p of <span class=\"_ _0\"></span>25<span class=\"_ _0\"></span>%.<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>ap<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>al h<span class=\"_ _0\"></span>isto<span class=\"_ _0\"></span>rySubs<span class=\"_ _3\"></span>cr<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on Ca<span class=\"_ _0\"></span>pi<span class=\"_ _3\"></span>talSha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e Cap<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>lpr<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>eTot<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> no. of (fi<span class=\"_ _0\"></span>gur<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> NOK 1<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span>0)Da<span class=\"_ _0\"></span>teI<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>eA<span class=\"_ _1\"></span>fte<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> Cha<span class=\"_ _0\"></span>ngePa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> Va<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>eper s<span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>reNe<span class=\"_ _18\"></span>w s<span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>souts<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ndi<span class=\"_ _3\"></span>ng s<span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>esOpe<span class=\"_ _0\"></span>ning<span class=\"_ _1\"></span> bala<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> 1 July 202<span class=\"_ _0\"></span>0<span class=\"_ _1d\"> </span>5<span class=\"_ _0\"></span> 37<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 15<span class=\"_ _0\"></span>9<span class=\"_ _1d7\"> </span>0,05<span class=\"_ _195\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7 5<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>3 1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2Sha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e opt<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ons<span class=\"_ _0\"></span> exerc<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _cf\"> </span>10<span class=\"_ _0\"></span> Jul<span class=\"_ _3\"></span>y 20<span class=\"_ _0\"></span>20<span class=\"_ _1d8\"> </span>30<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>00<span class=\"_ _9c\"> </span>5 4<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>5 1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>9<span class=\"_ _1d7\"> </span>0,05<span class=\"_ _3c\"> </span>3,33<span class=\"_ _9c\"> </span>60<span class=\"_ _0\"></span>0 0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _3c\"> </span>108<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>03<span class=\"_ _0\"></span> 18<span class=\"_ _0\"></span>2Pr<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _1\"></span> pl<span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>em<span class=\"_ _1\"></span>ent<span class=\"_ _50\"> </span>2<span class=\"_ _0\"></span>3 Jul<span class=\"_ _3\"></span>y 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _7c\"> </span>5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1 3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>5<span class=\"_ _9c\"> </span>5 98<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 55<span class=\"_ _0\"></span>4<span class=\"_ _1d7\"> </span>0,0<span class=\"_ _0\"></span>5<span class=\"_ _1d9\"> </span>4,30<span class=\"_ _41\"> </span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 62<span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>90<span class=\"_ _0\"></span>6<span class=\"_ _1d9\"> </span>1<span class=\"_ _0\"></span>19<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> 08<span class=\"_ _0\"></span>8Pr<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _1\"></span> pl<span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>em<span class=\"_ _1\"></span>ent<span class=\"_ _50\"> </span>1<span class=\"_ _0\"></span>1 Septe<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ber 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>0<span class=\"_ _d9\"> </span>5<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>00<span class=\"_ _c9\"> </span>10 9<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6 5<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _1d7\"> </span>0,05<span class=\"_ _1d9\"> </span>5<span class=\"_ _0\"></span>,00<span class=\"_ _19\"> </span>1<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span> 00<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 00<span class=\"_ _0\"></span>0<span class=\"_ _1d9\"> </span>2<span class=\"_ _0\"></span>19<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>88Pr<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _1\"></span> pl<span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>em<span class=\"_ _1\"></span>ent<span class=\"_ _50\"> </span>2<span class=\"_ _0\"></span>3 Ma<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>h 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>1<span class=\"_ _1d9\"> </span>4<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>66<span class=\"_ _0\"></span> 66<span class=\"_ _0\"></span>7<span class=\"_ _40\"> </span>1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 15<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 22<span class=\"_ _0\"></span>1<span class=\"_ _1d7\"> </span>0,0<span class=\"_ _0\"></span>5<span class=\"_ _1d9\"> </span>6,0<span class=\"_ _0\"></span>0<span class=\"_ _41\"> </span>83<span class=\"_ _0\"></span> 33<span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>33<span class=\"_ _0\"></span>3<span class=\"_ _1d9\"> </span>3<span class=\"_ _0\"></span>03<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>64<span class=\"_ _0\"></span> 42<span class=\"_ _0\"></span>1A<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>qui<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>on Kr<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ft L<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ks<span class=\"_ _57\"> </span>16<span class=\"_ _0\"></span> Augus<span class=\"_ _0\"></span>t 202<span class=\"_ _0\"></span>1<span class=\"_ _7d\"> </span>10<span class=\"_ _0\"></span>9 <span class=\"_ _0\"></span>53<span class=\"_ _0\"></span>5<span class=\"_ _40\"> </span>1<span class=\"_ _0\"></span>5 2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>2 7<span class=\"_ _0\"></span>56<span class=\"_ _1d7\"> </span>0<span class=\"_ _0\"></span>,05<span class=\"_ _1d9\"> </span>7<span class=\"_ _0\"></span>,58<span class=\"_ _1da\"> </span>2 1<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0 6<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>4<span class=\"_ _1d9\"> </span>30<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 25<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 11<span class=\"_ _0\"></span>5Pr<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _1\"></span> pl<span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>em<span class=\"_ _1\"></span>ent<span class=\"_ _50\"> </span>1<span class=\"_ _0\"></span>2 O<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tobe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>21<span class=\"_ _1db\"> </span>27<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 06<span class=\"_ _0\"></span>8<span class=\"_ _40\"> </span>1<span class=\"_ _0\"></span>5 5<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9 8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _1d7\"> </span>0,05<span class=\"_ _1d9\"> </span>7<span class=\"_ _0\"></span>,71<span class=\"_ _1da\"> </span>5 5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>1 3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>4<span class=\"_ _1d9\"> </span>31<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 79<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 48<span class=\"_ _0\"></span>9Sha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e opt<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ons<span class=\"_ _0\"></span> exerc<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _cf\"> </span>26<span class=\"_ _0\"></span> Ma<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>h 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _ad\"> </span>81<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>50<span class=\"_ _40\"> </span>1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 62<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 07<span class=\"_ _0\"></span>4<span class=\"_ _1d7\"> </span>0,0<span class=\"_ _0\"></span>5<span class=\"_ _1d9\"> </span>4,8<span class=\"_ _0\"></span>0<span class=\"_ _1da\"> </span>1 62<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 00<span class=\"_ _0\"></span>0<span class=\"_ _1d9\"> </span>3<span class=\"_ _0\"></span>12<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>21<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>89Pr<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _1\"></span> pl<span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>em<span class=\"_ _1\"></span>ent<span class=\"_ _50\"> </span>5<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>pr<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>2<span class=\"_ _76\"> </span>1<span class=\"_ _0\"></span> 66<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 66<span class=\"_ _0\"></span>7<span class=\"_ _40\"> </span>1<span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>28<span class=\"_ _0\"></span>7 7<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>1<span class=\"_ _1d7\"> </span>0,05<span class=\"_ _3c\"> </span>9,00<span class=\"_ _41\"> </span>3<span class=\"_ _0\"></span>3 3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3 3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _1d9\"> </span>34<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 75<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 82<span class=\"_ _0\"></span>2The <span class=\"_ _18\"></span>Compan<span class=\"_ _0\"></span>y <span class=\"_ _18\"></span>ente<span class=\"_ _0\"></span>red <span class=\"_ _18\"></span>in<span class=\"_ _0\"></span>to <span class=\"_ _18\"></span>an <span class=\"_ _18\"></span>i<span class=\"_ _0\"></span>nvestment <span class=\"_ _1\"></span>agreement <span class=\"_ _1\"></span>with <span class=\"_ _18\"></span>D<span class=\"_ _0\"></span>ongwon <span class=\"_ _1\"></span>Industries <span class=\"_ _1\"></span>and <span class=\"_ _18\"></span>co<span class=\"_ _0\"></span>mpleted a NOK 50 million p<span class=\"_ _0\"></span>rivate placement toward<span class=\"_ _0\"></span>s Dongwon <span class=\"_ _0\"></span>Industries in J<span class=\"_ _0\"></span>uly 2020. The Company raised NOK <span class=\"_ _1\"></span>500 million in a pr<span class=\"_ _1\"></span>ivate placement in connection with <span class=\"_ _1\"></span>its initial public offering related to the admi<span class=\"_ _0\"></span>ssion on Merkur Market (now <span class=\"_ _0\"></span>Euronext Growth<span class=\"_ _0\"></span>) in September 2020. Further, <span class=\"_ _4\"></span>the <span class=\"_ _12\"></span>Company <span class=\"_ _4\"></span>al<span class=\"_ _0\"></span>so <span class=\"_ _4\"></span>raised <span class=\"_ _12\"></span>another <span class=\"_ _12\"></span>NO<span class=\"_ _0\"></span>K <span class=\"_ _4\"></span>500 <span class=\"_ _4\"></span>mil<span class=\"_ _0\"></span>lion <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>rivate <span class=\"_ _4\"></span>pla<span class=\"_ _0\"></span>cement <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>March<span class=\"_ _0\"></span> 2021.<span class=\"ls0\"> </span>In <span class=\"_ _16\"> </span>August <span class=\"_ _39\"> </span>2021 <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>Com<span class=\"_ _0\"></span>pany <span class=\"_ _16\"> </span>acquired <span class=\"_ _16\"> </span>100% <span class=\"_ _16\"> </span>of <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>shares <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>Kraft <span class=\"_ _16\"> </span>Laks <span class=\"_ _39\"> </span>AS. <span class=\"_ _16\"> </span>As <span class=\"_ _16\"> </span>part <span class=\"_ _16\"> </span>of <span class=\"_ _16\"> </span>the settlement <span class=\"_ _4\"></span>the <span class=\"_ _3\"></span>Comp<span class=\"_ _0\"></span>any <span class=\"_ _4\"></span>issued <span class=\"_ _4\"></span>2,190,694 <span class=\"_ _4\"></span>new <span class=\"_ _4\"></span>shares <span class=\"_ _3\"></span>of <span class=\"_ _4\"></span>NOK <span class=\"_ _4\"></span>7.5775 <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>share, <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>thereby increased <span class=\"_ _0\"></span>its<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>equity <span class=\"_ _0\"></span>by <span class=\"_ _3\"></span>NOK <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>6.6 <span class=\"_ _0\"></span>mil<span class=\"_ _0\"></span>lion. <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>In <span class=\"_ _0\"></span>Oc<span class=\"_ _0\"></span>tober <span class=\"_ _0\"></span>2021 <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>Company <span class=\"_ _3\"></span>carried <span class=\"_ _0\"></span>out <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>private<span class=\"_ _0\"></span> placement of USD 5m (<span class=\"_ _0\"></span>NOK ~43m) to<span class=\"_ _0\"></span>wards Cargill.<span class=\"_ _0\"></span> Further, <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>April <span class=\"_ _3\"></span>2022 <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Compan<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>carri<span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>out <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>private <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>lacement <span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>ising <span class=\"_ _0\"></span>gross <span class=\"_ _0\"></span>proce<span class=\"_ _0\"></span>eds <span class=\"_ _0\"></span>of NOK <span class=\"_ _3\"></span>30<span class=\"_ _0\"></span>0 <span class=\"_ _3\"></span>mi<span class=\"_ _0\"></span>llion <span class=\"_ _4\"></span>at <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>subscription <span class=\"_ _4\"></span>price <span class=\"_ _4\"></span>of <span class=\"_ _3\"></span>NOK <span class=\"_ _4\"></span>9.0<span class=\"_ _0\"></span>0 <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>share, <span class=\"_ _4\"></span>bringing <span class=\"_ _4\"></span>total <span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>ised <span class=\"_ _3\"></span>eq<span class=\"_ _0\"></span>uity <span class=\"_ _3\"></span>to more than NOK 1.7 bi<span class=\"_ _0\"></span>llion. Note 21 Share ba<span class=\"_ _1\"></span>sed payments From <span class=\"_ _0\"></span>2020 <span class=\"_ _0\"></span>The<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>granted <span class=\"_ _3\"></span>1,625,000 <span class=\"_ _3\"></span>options <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>emp<span class=\"_ _0\"></span>loyees. <span class=\"_ _0\"></span>These <span class=\"_ _3\"></span>options <span class=\"_ _0\"></span>have <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>een granted <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>different <span class=\"_ _4\"></span>poi<span class=\"_ _0\"></span>nts <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>time<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>du<span class=\"_ _0\"></span>ring <span class=\"_ _4\"></span>the <span class=\"_ _3\"></span>y<span class=\"_ _0\"></span>ear, <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>key <span class=\"_ _4\"></span>assumptions<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>isted <span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>elow <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>as such <span class=\"_ _3\"></span>avera<span class=\"_ _0\"></span>ges <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>different <span class=\"_ _4\"></span>grants.<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Ea<span class=\"_ _0\"></span>ch <span class=\"_ _4\"></span>option <span class=\"_ _4\"></span>gives <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>h<span class=\"_ _0\"></span>older <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>rig<span class=\"_ _0\"></span>ht <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>subscrib<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>or<span class=\"_ _0\"></span> purchase <span class=\"_ _4\"></span>shares <span class=\"_ _4\"></span>in <span class=\"_ _12\"></span>Salmon <span class=\"_ _4\"></span>Evoluti<span class=\"_ _0\"></span>on <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>average <span class=\"_ _12\"></span>agreed <span class=\"_ _4\"></span>exercise <span class=\"_ _4\"></span>pri<span class=\"_ _0\"></span>ce <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>NOK <span class=\"_ _4\"></span>5.25. <span class=\"_ _4\"></span>The<span class=\"_ _0\"></span> options were <span class=\"_ _1\"></span>granted on 25 <span class=\"_ _18\"></span>A<span class=\"_ _0\"></span>ugust <span class=\"_ _1\"></span>2020 and <span class=\"_ _1\"></span>28 September 2020 <span class=\"_ _1\"></span>and has <span class=\"_ _1\"></span>a 18 <span class=\"_ _1\"></span>month maturity. The <span class=\"_ _3\"></span>options <span class=\"_ _3\"></span>can <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>exe<span class=\"_ _0\"></span>rcised <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>earliest, <span class=\"_ _0\"></span>12 <span class=\"_ _3\"></span>mont<span class=\"_ _0\"></span>hs <span class=\"_ _3\"></span>after <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>grant <span class=\"_ _3\"></span>date. <span class=\"_ _3\"></span>To <span class=\"_ _3\"></span>account <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>this, an <span class=\"_ _3\"></span>adjusted <span class=\"_ _3\"></span>Black <span class=\"_ _3\"></span>&amp; <span class=\"_ _0\"></span>Sch<span class=\"_ _0\"></span>oles <span class=\"_ _3\"></span>option-p<span class=\"_ _0\"></span>ricing <span class=\"_ _3\"></span>model <span class=\"_ _3\"></span>is <span class=\"_ _0\"></span>used <span class=\"_ _3\"></span>by <span class=\"_ _3\"></span>apply<span class=\"_ _0\"></span>ing <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>weighted <span class=\"_ _3\"></span>expecte<span class=\"_ _0\"></span>d average life of 15 month<span class=\"_ _0\"></span>s. All 1,625,<span class=\"_ _0\"></span>000 options w<span class=\"_ _0\"></span>ere exercised during 202<span class=\"_ _0\"></span>2. In <span class=\"_ _0\"></span>add<span class=\"_ _0\"></span>ition, <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>Board <span class=\"_ _0\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>directors <span class=\"_ _3\"></span>on <span class=\"_ _0\"></span>26 <span class=\"_ _3\"></span>August <span class=\"_ _3\"></span>2021 <span class=\"_ _3\"></span>established <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>sha<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>option <span class=\"_ _3\"></span>program for members of <span class=\"_ _1\"></span>the Company's executive management where <span class=\"_ _1\"></span>total of 6,900,000 share options (adjusted <span class=\"_ _12\"> </span>to <span class=\"_ _39\"> </span>7,650,<span class=\"_ _0\"></span>000 <span class=\"_ _12\"></span>22 <span class=\"_ _39\"> </span>November) <span class=\"_ _39\"> </span>have <span class=\"_ _39\"> </span>bee<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>granted. <span class=\"_ _39\"> </span>The <span class=\"_ _39\"> </span>options <span class=\"_ _39\"> </span>will <span class=\"_ _39\"> </span>be <span class=\"_ _39\"> </span>issued <span class=\"_ _12\"> </span>on <span class=\"_ _39\"> </span>an annual <span class=\"_ _1\"></span>basis with <span class=\"_ _1\"></span>1/3 <span class=\"_ _1\"></span>each year, <span class=\"_ _1\"></span>with <span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>ssue <span class=\"_ _18\"></span>dat<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>bein<span class=\"_ _0\"></span>g <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>August <span class=\"_ _1\"></span>2021, 1 <span class=\"_ _18\"></span>J<span class=\"_ _0\"></span>une 2022 <span class=\"_ _18\"></span>and 1 <span class=\"_ _18\"></span>J<span class=\"_ _0\"></span>une 2023. <span class=\"_ _16\"> </span>Issued <span class=\"_ _16\"> </span>opti<span class=\"_ _0\"></span>ons <span class=\"_ _16\"> </span>vest <span class=\"_ _c\"> </span>50% <span class=\"_ _16\"> </span>after <span class=\"_ _16\"> </span>yea<span class=\"_ _0\"></span>r <span class=\"_ _16\"> </span>one <span class=\"_ _16\"> </span>and <span class=\"_ _c\"> </span>50% <span class=\"_ _16\"> </span>after <span class=\"_ _16\"> </span>yea<span class=\"_ _0\"></span>r <span class=\"_ _16\"> </span>two. <span class=\"_ _16\"> </span>A <span class=\"_ _c\"> </span>total <span class=\"_ _16\"> </span>of <span class=\"_ _16\"> </span>2,300,<span class=\"_ _0\"></span>000 (2,550,000) <span class=\"_ _3\"></span>share <span class=\"_ _3\"></span>options <span class=\"_ _0\"></span>were<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>granted <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>strike<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pric<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>of <span class=\"_ _3\"></span>NOK <span class=\"_ _0\"></span>9.00<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _3\"></span>share, <span class=\"_ _3\"></span>and <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>total <span class=\"_ _3\"></span>of 4,600,000 <span class=\"_ _3\"></span>(<span class=\"_ _0\"></span>5,10<span class=\"ls0\">0,000) <span class=\"_ _4\"></span>options <span class=\"_ _3\"></span>we<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>granted<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>strik<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>price <span class=\"_ _4\"></span>equal <span class=\"_ _3\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _3\"></span>cl<span class=\"_ _0\"></span>osing <span class=\"_ _3\"></span>pric<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>of <span class=\"_ _4\"></span>the </span>Company's shares o<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Osl<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>B\u00f8rs on the <span class=\"_ _1\"></span>last trading day <span class=\"_ _1\"></span>prior to <span class=\"_ _1\"></span>the respective future issue <span class=\"_ _1\"></span>dates +<span class=\"_\"> </span>15%.The <span class=\"_ _0\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>options <span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>set <span class=\"_ _3\"></span>on <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>gra<span class=\"_ _0\"></span>nt <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>and <span class=\"_ _3\"></span>is <span class=\"_ _0\"></span>expensed<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ove<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>its <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ifetime. <span class=\"_ _0\"></span>The<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fair<span class=\"_ _0\"></span> value <span class=\"_ _4\"></span>of <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>opti<span class=\"_ _0\"></span>ons <span class=\"_ _3\"></span>ha<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>been <span class=\"_ _4\"></span>calculated <span class=\"_ _4\"></span>using <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>adjusted <span class=\"_ _3\"></span>Bl<span class=\"_ _0\"></span>ack <span class=\"_ _4\"></span>&amp; <span class=\"_ _3\"></span>Sch<span class=\"_ _0\"></span>oles <span class=\"_ _4\"></span>option<span class=\"_ _3\"></span>-pricing model, whic<span class=\"_ _0\"></span>h takes i<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>account the <span class=\"_ _0\"></span>exercise pri<span class=\"_ _0\"></span>ce, the <span class=\"_ _0\"></span>term of <span class=\"_ _0\"></span>the opti<span class=\"_ _0\"></span>on, <span class=\"_ _0\"></span>the share <span class=\"_ _0\"></span>price at the <span class=\"_ _0\"></span>grant <span class=\"_ _0\"></span>date, <span class=\"_ _0\"></span>exp<span class=\"_ _0\"></span>ected <span class=\"_ _0\"></span>pric<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>volatility <span class=\"_ _3\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>underly<span class=\"_ _0\"></span>ing <span class=\"_ _0\"></span>share, <span class=\"_ _0\"></span>expec<span class=\"_ _0\"></span>ted <span class=\"_ _0\"></span>dividend <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>risk<span class=\"_ _0\"></span>-free rates. G<span class=\"_ _1\"></span>iven the recent listing and lack of <span class=\"_ _1\"></span>historical price and volatility data, <span class=\"_ _1\"></span>the expected volatility is based on historical volatility for a <span class=\"_ _1\"></span>selection of comparable compa<span class=\"_ _0\"></span>nies listed on <span class=\"_ _1\"></span>Oslo<span class=\"_ _0\"></span> Stock Exchange (\"Oslo B\u00f8rs\"). T<span class=\"_ _1\"></span>he risk<span class=\"_ _0\"></span>-free interest rate is <span class=\"_ _1\"></span>set to equal the <span class=\"_ _1\"></span>interest on Norwegian<span class=\"_ _0\"></span> government <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>onds <span class=\"_ _0\"></span>with <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>same <span class=\"_ _3\"></span>maturity <span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>option. <span class=\"_ _3\"></span>Average <span class=\"_ _0\"></span>key<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>assumptions <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>liste<span class=\"_ _0\"></span>d below. Out<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>nding options (i<span class=\"_ _1\"></span>n t<span class=\"_ _0\"></span>housa<span class=\"_ _1\"></span>nds)<span class=\"_ _180\"> </span><span class=\"ls8a\">2022<span class=\"_ _2a\"> </span>2021</span>Ou<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ndi<span class=\"_ _3\"></span>ng opti<span class=\"_ _3\"></span>ons<span class=\"_ _3\"></span> 1 Ja<span class=\"_ _3\"></span>nua<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y<span class=\"_ _1dc\"> </span>9 <span class=\"_ _0\"></span>27<span class=\"_ _0\"></span>5<span class=\"_ _ab\"> </span>1<span class=\"_ _0\"></span> 62<span class=\"_ _0\"></span>5Op<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> gr<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _18\"></span>d<span class=\"_ _1dd\"> </span>0<span class=\"_ _ab\"> </span>7 6<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0Op<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> exerc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ed<span class=\"_ _1de\"> </span>1 <span class=\"_ _0\"></span>62<span class=\"_ _0\"></span>5<span class=\"_ _1d8\"> </span>0Op<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> fo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>fe<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>ed<span class=\"_ _1df\"> </span>2 <span class=\"_ _0\"></span>50<span class=\"_ _0\"></span>0<span class=\"_ _1d8\"> </span>0Out<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>nding options a<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>nd of per<span class=\"_ _0\"></span>iod<span class=\"_ _1cc\"> </span>5<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>50<span class=\"_ _ab\"> </span>9<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>75(<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K <span class=\"_ _1\"></span>tho<span class=\"_ _0\"></span>usa<span class=\"_ _18\"></span>nd<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>)<span class=\"_ _130\"> </span><span class=\"fs5e ls8a\">2022<span class=\"_ _2a\"> </span>2021</span>H\u00e5<span class=\"_ _0\"></span>kon<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>ndr<span class=\"_ _0\"></span>\u00e9 Be<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>g (CEO) <span class=\"_ _135\"> </span>20<span class=\"_ _1e0\"></span><span class=\"ls0\"> <span class=\"_ _5b\"> </span><span class=\"ls8a\">609<span class=\"_ _75\"></span><span class=\"ls0\"> </span></span></span>Trond<span class=\"_ _0\"></span> H\u00e5<span class=\"_ _0\"></span>kon<span class=\"_ _0\"></span> Sc<span class=\"_ _0\"></span>ha<span class=\"_ _3\"></span>ug-Pe<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>n (CFO<span class=\"_ _0\"></span>) <span class=\"_ _1a7\"> </span>1<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>99<span class=\"_ _1e1\"></span> <span class=\"_ _8d\"> </span><span class=\"ls8a\">526<span class=\"_ _6b\"></span><span class=\"ls0\"> </span></span>I<span class=\"_ _0\"></span>ngj<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> Ska<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>\u00f8y (CO<span class=\"_ _0\"></span>O<span class=\"_ _0\"></span>) <span class=\"_ _1e2\"> </span>600<span class=\"_ _10d\"></span><span class=\"ls0\"> <span class=\"_ _9f\"> </span><span class=\"ls8a\">224<span class=\"_ _75\"></span><span class=\"ls0\"> </span></span></span>Ka<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> Mord<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> Hol<span class=\"_ _3\"></span>o (P<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>oj<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>ct Di<span class=\"_ _3\"></span>rector<span class=\"_ _0\"></span>)<span class=\"_ _1e3\"> </span>567<span class=\"_ _10d\"></span><span class=\"ls0\"> <span class=\"_ _9f\"> </span><span class=\"ls8a\">212<span class=\"_ _75\"></span><span class=\"ls0\"> </span></span></span>Od<span class=\"_ _0\"></span>d Fr<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> Roa<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ds<span class=\"_ _3\"></span>nes<span class=\"_ _0\"></span> (CCO<span class=\"_ _0\"></span>) <span class=\"_ _1a6\"> </span>615<span class=\"_ _10d\"></span><span class=\"ls0\"> <span class=\"_ _19b\"> </span><span class=\"ls8a\">53<span class=\"_ _1e4\"></span><span class=\"ls0\"> </span></span></span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> cha<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>s 3 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1 <span class=\"_ _1d9\"> </span>1<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>24<span class=\"_ _0\"></span> Cha<span class=\"_ _3\"></span>rges<span class=\"_ _0\"></span> to i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ome<span class=\"_ _18\"></span> s<span class=\"_ _3\"></span>ta<span class=\"_ _0\"></span>te<span class=\"_ _18\"></span>me<span class=\"_ _1\"></span>nt<span class=\"_ _1e5\"> </span><span class=\"ls8a\">2259<span class=\"_ _145\"> </span>599</span>Cha<span class=\"_ _3\"></span>rges<span class=\"_ _0\"></span> to A<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>t under Co<span class=\"_ _0\"></span>ns<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _180\"> </span><span class=\"ls8a\">942<span class=\"_ _14\"> </span></span>1<span class=\"_ _0\"></span> 02<span class=\"_ _0\"></span>5Note 22 Intere<span class=\"_ _1\"></span>st bearing debt L<span class=\"_ _0\"></span>ong-t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>rm<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>inte<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span> be<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ing debt<span class=\"_ _0\"></span> (N<span class=\"_ _1\"></span>O<span class=\"_ _0\"></span>K <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>ho<span class=\"_ _0\"></span>us<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>nd)<span class=\"_ _117\"> </span><span class=\"ffb\">3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.12<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _d9\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>1</span>De<span class=\"_ _1\"></span>bt t<span class=\"_ _1\"></span>o c<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>edi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>ns<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>uti<span class=\"_ _3\"></span>ons<span class=\"_ _3\"></span> <span class=\"_ _184\"> </span>51<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>9<span class=\"_ _14c\"></span> <span class=\"_ _1f1\"> </span>2<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _1f2\"></span><span class=\"ls8f\">           <span class=\"ls0\"> </span></span>O<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>her l<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>ng-t<span class=\"_ _1\"></span>erm i<span class=\"_ _3\"></span>nt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t be<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ng de<span class=\"_ _1\"></span>bt<span class=\"_ _140\"> </span>-<span class=\"_ _14d\"></span> <span class=\"_ _a2\"> </span>12<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>2<span class=\"_ _1f3\"></span> O<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>her l<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>ng-t<span class=\"_ _1\"></span>erm l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>bi<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>es<span class=\"_ _0\"></span> (l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>nd<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>d wa<span class=\"_ _0\"></span>te<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ghts<span class=\"_ _0\"></span>)<span class=\"_ _6f\"> </span>8<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _90\"></span> <span class=\"_ _1b9\"> </span>7 9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _90\"></span> L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ng l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>e<span class=\"_ _18\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _9d\"> </span>9<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _90\"></span> <span class=\"_ _d2\"> </span><span class=\"ls90\">892<span class=\"_ _1f4\"></span><span class=\"ls0\"> </span></span>T<span class=\"_ _1\"></span>ota<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> l<span class=\"_ _4\"></span>ong-te<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>m i<span class=\"_ _3\"></span>nte<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t-be<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>ng de<span class=\"_ _1\"></span>bt <span class=\"_ _1f5\"> </span>5<span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>3<span class=\"_ _150\"></span> <span class=\"_ _197\"> </span>22<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _1f2\"></span><span class=\"ls8f\">           <span class=\"ls0\"> </span></span>Short<span class=\"_ _0\"></span>-t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span> int<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span> be<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ing<span class=\"_ _1\"></span> de<span class=\"_ _0\"></span>bt<span class=\"_ _0\"></span> (N<span class=\"_ _1\"></span>O<span class=\"_ _0\"></span>K <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>ho<span class=\"_ _0\"></span>us<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>nd)<span class=\"_ _117\"> </span><span class=\"ffb\">3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.12<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _d9\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>1</span>De<span class=\"_ _1\"></span>bt t<span class=\"_ _1\"></span>o c<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>edi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>ns<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>uti<span class=\"_ _3\"></span>ons<span class=\"_ _3\"></span> <span class=\"_ _169\"> </span>4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _1f3\"></span> <span class=\"_ _1f6\"> </span><span class=\"ls90\">733<span class=\"_ _1f4\"></span><span class=\"ls0\"> </span></span>O<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>her s<span class=\"_ _3\"></span>h<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>t-t<span class=\"_ _18\"></span>erm i<span class=\"_ _3\"></span>nte<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t be<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>ri<span class=\"_ _4\"></span>ng de<span class=\"_ _1\"></span>bt<span class=\"_ _1f7\"> </span>1<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>84<span class=\"_ _0\"></span>1<span class=\"_ _1f3\"></span> <span class=\"_ _1f8\"> </span>1<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>35<span class=\"_ _0\"></span>2<span class=\"_ _1f3\"></span> L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ng l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _182\"> </span>3 5<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _90\"></span> <span class=\"_ _1f9\"> </span>1<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>36<span class=\"_ _90\"></span> T<span class=\"_ _1\"></span>ota<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> s<span class=\"_ _3\"></span>h<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>t-t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t-be<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>g de<span class=\"_ _1\"></span>bt <span class=\"_ _1fa\"> </span>5<span class=\"_ _0\"></span>8 <span class=\"_ _0\"></span>90<span class=\"_ _0\"></span>6<span class=\"_ _1f3\"></span> <span class=\"_ _1f8\"> </span>1<span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>32<span class=\"_ _0\"></span>2<span class=\"_ _1f3\"></span> T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l inte<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>-be<span class=\"_ _0\"></span>aring<span class=\"_ _1\"></span> de<span class=\"_ _0\"></span>bt<span class=\"_ _0\"></span> <span class=\"_ _ee\"> </span>59<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>9<span class=\"_ _1fb\"></span> <span class=\"_ _197\"> </span>2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _1f2\"></span><span class=\"ls8f\">           <span class=\"ls0\"> </span></span>Ca<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>h<span class=\"_ _0\"></span> &amp; c<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>h equi<span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>nts<span class=\"_ _0\"></span> <span class=\"_ _1fc\"> </span>2<span class=\"_ _0\"></span>78<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>9<span class=\"_ _1fb\"></span> <span class=\"_ _ae\"> </span>50<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _1f2\"></span><span class=\"ls8f\">           <span class=\"ls0\"> </span></span>N<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span> int<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>-be<span class=\"_ _0\"></span>aring debt<span class=\"_ _f3\"> </span>31<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _1fb\"></span> <span class=\"_ _79\"> </span>-27<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _60\"></span> The Group has entered in<span class=\"_ _0\"></span>to a senior secured NOK 625 mi<span class=\"_ _0\"></span>llion debt finan<span class=\"_ _0\"></span>cing package relating to <span class=\"_ _1\"></span>its phase 1 <span class=\"_ _1\"></span>build out <span class=\"_ _1\"></span>at Indre Har\u00f8y <span class=\"_ _1\"></span>with Nordea, Sparebanken Vest <span class=\"_ _1\"></span>and Innovation <span class=\"_ _1\"></span>Norway.<span class=\"_ _0\"></span> This package con<span class=\"_ _0\"></span>sists of <span class=\"_ _0\"></span>a NOK 525 mill<span class=\"_ _0\"></span>ion senior secured<span class=\"_ _0\"></span> credit facili<span class=\"_ _3\"></span>ty that are to<span class=\"_ _0\"></span> finance the construction CAPEX <span class=\"_ _1\"></span>at Indre <span class=\"_ _1\"></span>Har\u00f8y (Construction <span class=\"_ _1\"></span>Faci<span class=\"_ _0\"></span>lity) as <span class=\"_ _1\"></span>well as <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>NOK <span class=\"_ _1\"></span>100 million overdraft facility. <span class=\"_ _10\"> </span>Per <span class=\"_ _10\"> </span>31.12.22 <span class=\"_ _10\"> </span>th<span class=\"_ _0\"></span>e <span class=\"_ _f\"> </span>Gr<span class=\"_ _0\"></span>oup <span class=\"_ _f\"> </span>h<span class=\"_ _0\"></span>ad <span class=\"_ _f\"> </span>ma<span class=\"_ _0\"></span>de <span class=\"_ _f\"> </span>d<span class=\"_ _0\"></span>rawdowns <span class=\"_ _10\"> </span>of <span class=\"_ _10\"> </span>NOK <span class=\"_ _10\"> </span>495<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>mi<span class=\"_ _0\"></span>llion <span class=\"_ _10\"> </span>under <span class=\"_ _f\"> </span>the<span class=\"_ _0\"></span> Construction <span class=\"_ _17\"> </span>Facil<span class=\"_ _0\"></span>ity. <span class=\"_ _c\"> </span>The <span class=\"_ _17\"> </span>Constr<span class=\"_ _0\"></span>uction <span class=\"_ _17\"> </span>Facility <span class=\"_ _17\"> </span>ha<span class=\"_ _0\"></span>s <span class=\"_ _17\"> </span>no <span class=\"_ _17\"> </span>repay<span class=\"_ _0\"></span>ments <span class=\"_ _17\"> </span>during <span class=\"_ _17\"> </span>the <span class=\"_ _17\"> </span>c<span class=\"_ _0\"></span>onstruction period <span class=\"_ _17\"> </span>and <span class=\"_ _17\"> </span>will <span class=\"_ _17\"> </span>be <span class=\"_ _17\"> </span>converted <span class=\"_ _c\"> </span>in<span class=\"_ _0\"></span>to <span class=\"_ _c\"> </span>a <span class=\"_ _17\"> </span>long<span class=\"_ _0\"></span>-term <span class=\"_ _17\"> </span>debt <span class=\"_ _17\"> </span>facility<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>at <span class=\"_ _17\"> </span>completion <span class=\"_ _17\"> </span>of <span class=\"_ _c\"> </span>Phase <span class=\"_ _17\"> </span>1<span class=\"_ _0\"></span>. <span class=\"_ _c\"> </span>In<span class=\"_ _0\"></span> addition, the Compan<span class=\"_ _0\"></span>y has drawn NOK 30 mil<span class=\"_ _0\"></span>lion on the Ov<span class=\"_ _0\"></span>erdraft Facility<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> The <span class=\"_ _18\"></span>Group <span class=\"_ _18\"></span>has<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>also <span class=\"_ _18\"></span>entered <span class=\"_ _1\"></span>into <span class=\"_ _18\"></span>loan <span class=\"_ _18\"></span>agreem<span class=\"_ _0\"></span>ents <span class=\"_ _18\"></span>for <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>total<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>of <span class=\"_ _18\"></span>NOK <span class=\"_ _18\"></span>52 <span class=\"_ _18\"></span>mi<span class=\"_ _0\"></span>llion <span class=\"_ _18\"></span>rel<span class=\"_ _0\"></span>ating <span class=\"_ _18\"></span>to <span class=\"_ _18\"></span>Salmon<span class=\"_ _0\"></span> Evolution <span class=\"_ _3\"></span>Dale <span class=\"_ _3\"></span>AS <span class=\"_ _4\"></span>of <span class=\"_ _3\"></span>which <span class=\"_ _3\"></span>around <span class=\"_ _3\"></span>NOK <span class=\"_ _3\"></span>30 <span class=\"_ _3\"></span>mil<span class=\"_ _0\"></span>lion <span class=\"_ _3\"></span>was <span class=\"_ _3\"></span>drawn <span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>D<span class=\"_ _0\"></span>ecember <span class=\"_ _3\"></span>2022. <span class=\"_ _3\"></span>This<span class=\"_ _0\"></span> Key a<span class=\"_ _1\"></span>ssumpt<span class=\"_ _0\"></span>ions<span class=\"_ _17d\"> </span><span class=\"ls8c\">2022<span class=\"_ _173\"> </span>2021</span>A<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ge fai<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span> va<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>ue (N<span class=\"_ _1\"></span>O<span class=\"_ _0\"></span>K)<span class=\"_ _1e6\"> </span>1,4<span class=\"_ _0\"></span>7<span class=\"_ _e4\"> </span>1<span class=\"_ _0\"></span>,36A<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ge e<span class=\"_ _18\"></span>x<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>e pri<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> (NOK)<span class=\"_ _1e7\"> </span>10<span class=\"_ _0\"></span>,35<span class=\"_ _ab\"> </span>10<span class=\"_ _0\"></span>,35Wei<span class=\"_ _0\"></span>ghte<span class=\"_ _1\"></span>d e<span class=\"_ _1\"></span>x<span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>te<span class=\"_ _18\"></span>d<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>vera<span class=\"_ _0\"></span>ge l<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>fe<span class=\"_ _1\"></span> (i<span class=\"_ _3\"></span>n yea<span class=\"_ _0\"></span>rs<span class=\"_ _3\"></span>)<span class=\"_ _1ad\"> </span>2<span class=\"_ _0\"></span>,33<span class=\"_ _61\"> </span>2,33Es<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d di<span class=\"_ _3\"></span>vi<span class=\"_ _3\"></span>dend pe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> s<span class=\"_ _3\"></span>ha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> (NOK)<span class=\"_ _1e8\"> </span>0,0<span class=\"_ _0\"></span>0<span class=\"_ _e4\"> </span>0<span class=\"_ _0\"></span>,00Expe<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>te<span class=\"_ _18\"></span>d<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>vera<span class=\"_ _0\"></span>ge vol<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ty<span class=\"_ _e2\"> </span>29<span class=\"_ _0\"></span>,2 %<span class=\"_ _aa\"> </span>2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>,2 %Ri<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>k-fr<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _132\"> </span>0<span class=\"_ _0\"></span>,86<span class=\"_ _0\"></span> %<span class=\"_ _aa\"> </span>0<span class=\"_ _0\"></span>,86<span class=\"_ _0\"></span> %Group mana<span class=\"_ _1\"></span>gem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span> hav<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>fol<span class=\"_ _1\"></span>lowing<span class=\"_ _1\"></span> holding<span class=\"_ _1\"></span>s<span class=\"_ _6\"> </span>Hol<span class=\"_ _1\"></span>ding<span class=\"_ _1\"></span> 0<span class=\"_ _0\"></span>1.01<span class=\"_ _38\"> </span>Awarde<span class=\"_ _0\"></span>d<span class=\"_ _151\"> </span>Exer<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>d<span class=\"_ _46\"> </span>Forfeit<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _21\"> </span>Holdi<span class=\"_ _1\"></span>ng 31<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>1<span class=\"_ _0\"></span>2H<span class=\"_ _0\"></span>\u00e5<span class=\"_ _3\"></span>k<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>An<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _3\"></span> B<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>rg (<span class=\"_ _0\"></span>CEO u<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ct 22) <span class=\"_ _59\"> </span>3 450<span class=\"_ _1bf\"></span> <span class=\"_ _e6\"> </span>-<span class=\"_ _98\"></span>            <span class=\"_ _92\"> </span>450<span class=\"_ _1e9\"></span><span class=\"ls0\"> <span class=\"_ _1ea\"> </span>2 500<span class=\"_ _1eb\"></span> <span class=\"_ _69\"> </span><span class=\"ls8e\">500<span class=\"_ _1e9\"></span><span class=\"ls0\"> </span></span></span>Tro<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>H<span class=\"_ _0\"></span>\u00e5<span class=\"_ _3\"></span>k<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>-Pe<span class=\"_ _3\"></span>tte<span class=\"_ _0\"></span>rs<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(CEO f<span class=\"_ _0\"></span>rom<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ct 22 &amp; CFO)2 775<span class=\"_ _1eb\"></span> <span class=\"_ _4f\"> </span>-<span class=\"_ _c0\"></span>            <span class=\"_ _92\"> </span>375<span class=\"_ _1e9\"></span><span class=\"ls0\"> <span class=\"_ _7a\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _1ec\"> </span>2 400<span class=\"_ _1eb\"></span> </span>I<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>gja<span class=\"_ _4\"></span>rl<span class=\"_ _3\"></span> S<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>rv<span class=\"_ _1\"></span>\u00f8<span class=\"_ _1\"></span>y (COO) <span class=\"_ _1ed\"> </span>850<span class=\"_ _1e9\"></span> <span class=\"_ _e4\"> </span>-<span class=\"_ _c0\"></span>            <span class=\"_ _92\"> </span>100<span class=\"_ _1e9\"></span><span class=\"ls0\"> <span class=\"_ _7a\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _92\"> </span><span class=\"ls8e\">750<span class=\"_ _1e9\"></span><span class=\"ls0\"> </span></span></span>Ka<span class=\"_ _3\"></span>mi<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span> Mo<span class=\"_ _0\"></span>rda<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span> H<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span> (<span class=\"_ _0\"></span>Proje<span class=\"_ _3\"></span>ct D<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>re<span class=\"_ _3\"></span>cto<span class=\"_ _0\"></span>r)<span class=\"_ _19e\"> </span>850<span class=\"_ _1e9\"></span> <span class=\"_ _e4\"> </span>-<span class=\"_ _c0\"></span>            <span class=\"_ _92\"> </span>100<span class=\"_ _1e9\"></span><span class=\"ls0\"> <span class=\"_ _7a\"> </span>-<span class=\"_ _1ee\"></span> <span class=\"_ _92\"> </span><span class=\"ls8e\">750<span class=\"_ _1e9\"></span><span class=\"ls0\"> </span></span></span>Od<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>rod<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>R<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> (<span class=\"_ _0\"></span>CC<span class=\"_ _1\"></span>O) <span class=\"_ _1ef\"> </span>750<span class=\"_ _1e9\"></span> <span class=\"_ _e4\"> </span>-<span class=\"_ _c0\"></span>           <span class=\"ls0\"> <span class=\"_ _9f\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _9f\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _92\"> </span><span class=\"ls8e\">750<span class=\"_ _1e9\"></span><span class=\"ls0\"> </span></span></span>To<span class=\"_ _1\"></span>tal <span class=\"_ _1f0\"> </span>8 675<span class=\"_ _1eb\"></span> <span class=\"_ _4f\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _1ec\"> </span>1 025<span class=\"_ _1bf\"></span> <span class=\"_ _9f\"> </span>2 500<span class=\"_ _1bf\"></span> <span class=\"_ _9f\"> </span>5 150<span class=\"_ _1bf\"></span> *<span class=\"_ _1\"></span>N<span class=\"_ _0\"></span>um<span class=\"_ _0\"></span>bers in <span class=\"_ _18\"></span>t<span class=\"_ _0\"></span>ho<span class=\"_ _3\"></span>us<span class=\"_ _0\"></span>andfinancing <span class=\"_ _3\"></span>is i<span class=\"_ _0\"></span>ntended <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inance <span class=\"_ _0\"></span>working <span class=\"_ _3\"></span>capital <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nvestments <span class=\"_ _0\"></span>in <span class=\"_ _3\"></span>Salmon <span class=\"_ _0\"></span>Evolution <span class=\"_ _3\"></span>Dale <span class=\"_ _0\"></span>as well as refinanc<span class=\"_ _0\"></span>ing of the sel<span class=\"ff4\">ler\u2019s credi<span class=\"_ _0\"></span>t. </span> Per <span class=\"_ _4\"></span>31.12.2022 <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>C<span class=\"_ _0\"></span>ompany <span class=\"_ _12\"></span>has <span class=\"_ _4\"></span>NOK <span class=\"_ _4\"></span>12.8 <span class=\"_ _4\"></span>million <span class=\"_ _12\"></span>of <span class=\"_ _4\"></span>short-term <span class=\"_ _12\"></span>interest-b<span class=\"_ _0\"></span>earing <span class=\"_ _4\"></span>debt <span class=\"_ _4\"></span>(sell<span class=\"_ _0\"></span>ers credit) relating to the ac<span class=\"_ _0\"></span>quisition of Salmon E<span class=\"_ _0\"></span>volution Dale AS.  <span class=\"_ _3\"></span> The above <span class=\"_ _1\"></span>table does <span class=\"_ _1\"></span>not include o<span class=\"_ _1\"></span>ther long-term liabilities of <span class=\"_ _1\"></span>NOK 8 <span class=\"_ _18\"></span>mi<span class=\"_ _0\"></span>llion related to <span class=\"_ _1\"></span>property and water rights in Salmo<span class=\"_ _0\"></span>n Evolution Dale <span class=\"_ _0\"></span>AS. Financial covenants<span class=\"_ _0\"></span><span class=\"ff1\"> </span>The <span class=\"_ _15\"> </span>most <span class=\"_ _15\"> </span>important <span class=\"_ _f\"> </span>financ<span class=\"_ _0\"></span>ial <span class=\"_ _15\"> </span>covenants <span class=\"_ _15\"> </span>for <span class=\"_ _15\"> </span>t<span class=\"_ _0\"></span>he <span class=\"_ _15\"> </span>long<span class=\"_ _0\"></span>-term <span class=\"_ _15\"> </span>fina<span class=\"_ _0\"></span>ncing <span class=\"_ _15\"> </span>of <span class=\"_ _15\"> </span>the <span class=\"_ _15\"> </span>Group <span class=\"_ _15\"> </span>a<span class=\"_ _0\"></span>re, respectively, <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>solvenc<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>requirement <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>borr<span class=\"_ _0\"></span>ower\u2019s <span class=\"_ _0\"></span>(Salm<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>Evolu<span class=\"_ _0\"></span>tion <span class=\"_ _3\"></span>Norway <span class=\"_ _0\"></span>AS) <span class=\"_ _3\"></span>bo<span class=\"_ _3\"></span><span class=\"ff1\">ok </span>equity <span class=\"_\"> </span>ratio <span class=\"_ _c\"> </span>(<span class=\"_ _0\"></span>including <span class=\"_\"> </span>intra-<span class=\"_ _0\"></span>group <span class=\"_ _17\"> </span>loans) <span class=\"_\"> </span>shall <span class=\"_\"> </span>exceed <span class=\"_ _17\"> </span>50<span class=\"_ _0\"></span>%. <span class=\"_ _17\"> </span>Further, <span class=\"_\"> </span>there <span class=\"_\"> </span>is <span class=\"_ _c\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>profitabi<span class=\"_ _0\"></span>lity requirement <span class=\"_ _0\"></span>linked <span class=\"_ _3\"></span>to th<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>borrower\u2019s <span class=\"_ _0\"></span>EBITD<span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>shal<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>greater <span class=\"_ _0\"></span>than<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>NOK <span class=\"_ _0\"></span>100 <span class=\"_ _0\"></span>million <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> last <span class=\"_ _1\"></span>12-month<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>basis <span class=\"_ _1\"></span>from<span class=\"_ _0\"></span> Q<span class=\"_ _1\"></span>2 <span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>024. <span class=\"_ _1\"></span>Quarterly EBITDA <span class=\"_ _1\"></span>figures<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>shall be <span class=\"_ _1\"></span>measur<span class=\"_ _0\"></span>ed <span class=\"_ _1\"></span>from Q3 <span class=\"_ _18\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _1\"></span>with set <span class=\"_ _0\"></span>minimum<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>EBITDA <span class=\"_ _3\"></span>leve<span class=\"_ _0\"></span>ls <span class=\"_ _0\"></span>reflecting <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mpany\u2019s <span class=\"_ _0\"></span>gra<span class=\"_ _0\"></span>dual <span class=\"_ _0\"></span>ramp<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>up <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>production <span class=\"_ _0\"></span>vol<span class=\"_ _0\"></span>umes and profitabili<span class=\"_ _0\"></span>ty. Finally, <span class=\"_ _12\"> </span>there <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>a <span class=\"_ _12\"> </span>mi<span class=\"_ _0\"></span>nimum <span class=\"_ _12\"></span>cash <span class=\"_ _12\"></span>requirem<span class=\"_ _0\"></span>ent <span class=\"_ _4\"></span>tha<span class=\"_ _0\"></span>t <span class=\"_ _12\"></span>stipulates <span class=\"_ _12\"> </span>tha<span class=\"_ _0\"></span>t <span class=\"_ _4\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>cash <span class=\"_ _12\"> </span>ba<span class=\"_ _0\"></span>lance <span class=\"_ _12\"></span>shall <span class=\"_ _12\"> </span>be greater <span class=\"_\"> </span>than <span class=\"_\"> </span>N<span class=\"_ _1\"></span>OK <span class=\"_\"> </span>100 <span class=\"_\"> </span>million <span class=\"_\"> </span>during <span class=\"_ _17\"> </span>constructi<span class=\"_ _0\"></span>on, <span class=\"_ _17\"> </span>and <span class=\"_\"> </span>greater <span class=\"_\"> </span>than <span class=\"_ _17\"> </span>NOK <span class=\"_\"> </span>50 <span class=\"_\"> </span>million <span class=\"_ _17\"> </span>after completion of the con<span class=\"_ _0\"></span>struction work.<span class=\"_ _0\"></span> Security<span class=\"ff1\"> </span>The Group\u2019s bank deb<span class=\"_ _0\"></span>t facil<span class=\"_ _0\"></span>ities are fully guarant<span class=\"_ _0\"></span>eed by Salmon Ev<span class=\"_ _0\"></span>olution ASA. The respec<span class=\"_ _0\"></span>tive lenders <span class=\"_ _0\"></span>also h<span class=\"_ _0\"></span>ave a <span class=\"_ _0\"></span>pled<span class=\"_ _0\"></span>ge <span class=\"_ _0\"></span>over <span class=\"_ _0\"></span>100% <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the sha<span class=\"_ _0\"></span>res <span class=\"_ _0\"></span>in <span class=\"_ _3\"></span><span class=\"ff4\">the Group\u2019s <span class=\"_ _0\"></span>two <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>erating <span class=\"_ _0\"></span>subsidiaries, </span>Salmon <span class=\"_\"> </span>Evolution <span class=\"_\"> </span>Norway <span class=\"_\"> </span>AS <span class=\"_\"> </span>and <span class=\"_ _17\"> </span>Salm<span class=\"_ _0\"></span>on <span class=\"_\"> </span>Evolution <span class=\"_\"> </span>Dale <span class=\"_\"> </span>AS. <span class=\"_\"> </span>Furthermore, <span class=\"_\"> </span>the <span class=\"_\"> </span>respective lenders <span class=\"_ _3\"></span>ha<span class=\"_ _0\"></span>ve <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>pledge <span class=\"_ _4\"></span>over <span class=\"_ _3\"></span>all <span class=\"_ _4\"></span>materia<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>operati<span class=\"_ _0\"></span>ng <span class=\"_ _3\"></span>assets <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _3\"></span>Gr<span class=\"_ _0\"></span>oup, <span class=\"_ _3\"></span>h<span class=\"_ _0\"></span>ereunder <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span>ter <span class=\"_ _3\"></span>alia, land, plan<span class=\"_ _0\"></span>t and machinery, operating l<span class=\"_ _0\"></span>icen<span class=\"_ _0\"></span>ses, inventory and receivabl<span class=\"_ _0\"></span>es. I<span class=\"_ _1\"></span>nform<span class=\"_ _0\"></span>ation support<span class=\"_ _0\"></span>ing t<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span> c<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>h flows I<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st be<span class=\"_ _0\"></span>aring debt(N<span class=\"_ _1\"></span>OK <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>hou<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nd)<span class=\"_ _191\"> </span><span class=\"fs65\">Sho<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> te<span class=\"_ _1\"></span>rm<span class=\"_ _9c\"> </span>Long t<span class=\"_ _1\"></span>erm</span>Balance at Janu<span class=\"_ _1\"></span>ary 1, 2022<span class=\"_ _188\"> </span>14 322<span class=\"_ _90\"></span> <span class=\"_ _89\"> </span>221 221<span class=\"_ _b4\"></span> R<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>yme<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>t o<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>rr<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>gs<span class=\"_ _1fd\"> </span>-13 <span class=\"_ _0\"></span>086<span class=\"_ _19d\"></span> <span class=\"_ _1fe\"> </span>-<span class=\"_ _110\"></span> Pr<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>ce<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> f<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span> n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>w <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>n<span class=\"_ _1af\"> </span>42 512<span class=\"_ _90\"></span> <span class=\"_ _89\"> </span>313 169<span class=\"_ _8a\"></span> S<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>r cre<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>t <span class=\"_ _0\"></span>Kra<span class=\"_ _3\"></span>ft <span class=\"_ _0\"></span>La<span class=\"_ _3\"></span>k<span class=\"_ _0\"></span>s<span class=\"_ _1a6\"> </span>12 841<span class=\"_ _90\"></span> <span class=\"_ _b6\"> </span>-<span class=\"_ _0\"></span>12 352<span class=\"_ _19d\"></span> Ob<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>g<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>wa<span class=\"_ _4\"></span>te<span class=\"_ _3\"></span>r ri<span class=\"_ _3\"></span>gth<span class=\"_ _3\"></span>s<span class=\"_ _1ff\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _dd\"> </span><span class=\"ls91\">573<span class=\"_ _13b\"></span><span class=\"ls0\"> </span></span>C<span class=\"_ _1\"></span>h<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>g<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ti<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span> u<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>r <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>s<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _1ad\"> </span>2 316<span class=\"_ _14a\"></span> <span class=\"_ _200\"> </span>8 784<span class=\"_ _14a\"></span> Balance at D<span class=\"_ _0\"></span>ec 31, 2022<span class=\"_ _201\"> </span>58 906<span class=\"_ _90\"></span> <span class=\"_ _89\"> </span>531 393<span class=\"_ _b7\"></span> Tra<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span>a<span class=\"_ _3\"></span>cti<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>t <span class=\"_ _0\"></span>re<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>rr<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _140\"> </span>-<span class=\"_ _110\"></span> C<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ta<span class=\"_ _3\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span> b<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>rro<span class=\"_ _0\"></span>wi<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span> co<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1a2\"> </span>24 115<span class=\"_ _90\"></span> I<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _3\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span>t e<span class=\"_ _3\"></span>xp<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _202\"> </span>3 012<span class=\"_ _14a\"></span> C<span class=\"_ _1\"></span>h<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> a<span class=\"_ _4\"></span>ccr<span class=\"_ _1\"></span>u<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _3\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span>t<span class=\"_ _203\"> </span>-2 <span class=\"_ _0\"></span>412<span class=\"_ _204\"></span> I<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _3\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span>t p<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>d<span class=\"_ _3\"></span> <span class=\"_ _205\"> </span>24 714<span class=\"_ _90\"></span> I<span class=\"_ _1\"></span>nform<span class=\"_ _0\"></span>ation support<span class=\"_ _0\"></span>ing t<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span> c<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>h flows I<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st<span class=\"_\"> </span>be<span class=\"_ _0\"></span>aring<span class=\"_\"> </span>debt(N<span class=\"_ _1\"></span>OK <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>hou<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nd)<span class=\"_ _206\"> </span><span class=\"fs68\">Shor<span class=\"_ _0\"></span>t t<span class=\"_ _1\"></span>erm<span class=\"_ _6\"> </span>L<span class=\"_ _1\"></span>ong te<span class=\"_ _1\"></span>rm</span>Balance at Janu<span class=\"_ _1\"></span>ary 1, 2021<span class=\"_ _188\"> </span>40 696<span class=\"_ _90\"></span> <span class=\"_ _10a\"> </span><span class=\"ls92\">933<span class=\"_ _13b\"></span><span class=\"ls0\"> </span></span>R<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>yme<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>t o<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>rr<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>gs<span class=\"_ _1fd\"> </span>-40 000<span class=\"_ _19d\"></span> <span class=\"_ _1fe\"> </span>-<span class=\"_ _54\"></span> Pr<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>ce<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> f<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span> n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>w <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>n<span class=\"_ _207\"> </span>733<span class=\"_ _152\"></span><span class=\"ls0\"> <span class=\"_ _1ec\"> </span>200 000<span class=\"_ _8a\"></span> </span>S<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>r cre<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>t <span class=\"_ _0\"></span>Kra<span class=\"_ _3\"></span>ft <span class=\"_ _0\"></span>La<span class=\"_ _3\"></span>k<span class=\"_ _0\"></span>s<span class=\"_ _1a6\"> </span>12 352<span class=\"_ _90\"></span> <span class=\"_ _200\"> </span>12 352<span class=\"_ _98\"></span> Ob<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>g<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>wa<span class=\"_ _4\"></span>te<span class=\"_ _3\"></span>r ri<span class=\"_ _3\"></span>gth<span class=\"_ _3\"></span>s<span class=\"_ _1ff\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _c5\"> </span>7 <span class=\"_ _0\"></span>976<span class=\"_ _1e1\"></span> C<span class=\"_ _1\"></span>h<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>g<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ti<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span> u<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>r <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>s<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _208\"> </span>540<span class=\"_ _152\"></span><span class=\"ls0\"> <span class=\"_ _1d5\"> </span>-<span class=\"_ _0\"></span>41<span class=\"_ _209\"></span> </span>Balance at D<span class=\"_ _0\"></span>ecember<span class=\"_ _1\"></span> 21, 2021<span class=\"_ _160\"> </span>1<span class=\"_ _1\"></span>4 <span class=\"_ _0\"></span>322<span class=\"_ _90\"></span> <span class=\"_ _12b\"> </span>221 221<span class=\"_ _b7\"></span> Tra<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span>a<span class=\"_ _3\"></span>cti<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>t <span class=\"_ _0\"></span>re<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span> b<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>rr<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>gs<span class=\"_ _4\"></span> <span class=\"_ _20a\"> </span>5 380<span class=\"_ _14a\"></span> C<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ta<span class=\"_ _3\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span> b<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>rro<span class=\"_ _0\"></span>wi<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span> co<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1dc\"> </span>6 079<span class=\"_ _14a\"></span> I<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _3\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span>t e<span class=\"_ _3\"></span>xp<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _202\"> </span>1 007<span class=\"_ _84\"></span> I<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _3\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span>t p<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>d<span class=\"_ _3\"></span> <span class=\"_ _20b\"> </span>-11 <span class=\"_ _0\"></span>477<span class=\"_ _19d\"></span> To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>ty-re<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>a<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>th<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>r ch<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>ge<span class=\"_ _3\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _181\"> </span><span class=\"ls92\">989<span class=\"_ _20c\"></span><span class=\"ls0\"> </span></span>(N<span class=\"_ _0\"></span>OK t<span class=\"_ _0\"></span>housa<span class=\"_ _1\"></span>nds)<span class=\"_ _20d\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _c9\"> </span>31<span class=\"_ _0\"></span> Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1A<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ued e<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>pl<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>ye<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>'s<span class=\"_ _3\"></span> s<span class=\"_ _3\"></span>oc<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> s<span class=\"_ _3\"></span>ecu<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>y c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ntri<span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>uti<span class=\"_ _3\"></span>on<span class=\"_ _c3\"> </span>0<span class=\"_ _1f9\"> </span>0Sha<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>hol<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> l<span class=\"_ _3\"></span>oa<span class=\"_ _3\"></span>n<span class=\"_ _213\"> </span>0<span class=\"_ _1b9\"> </span>0A<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ued s<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>, hol<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>da<span class=\"_ _3\"></span>y p<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>d bo<span class=\"_ _0\"></span>nus<span class=\"_ _3\"></span> p<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ovi<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>ns<span class=\"_ _214\"> </span>6<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>69<span class=\"_ _20f\"> </span>4<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1Se<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>e pa<span class=\"_ _0\"></span>y a<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _de\"> </span>0<span class=\"_ _197\"> </span>0A<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ued i<span class=\"_ _3\"></span>nte<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t e<span class=\"_ _1\"></span>xp<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>ns<span class=\"_ _3\"></span>e<span class=\"_ _215\"> </span>2<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>15<span class=\"_ _89\"> </span><span class=\"ls93\">991</span>O<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>her c<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nt l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>e<span class=\"_ _18\"></span>s<span class=\"_ _216\"> </span>0<span class=\"_ _1b9\"> </span>0T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l ot<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> c<span class=\"_ _1\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> lia<span class=\"_ _18\"></span>bili<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>s<span class=\"_ _1b3\"> </span>9<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>83<span class=\"_ _20f\"> </span>5<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2Note 23 Trade an<span class=\"_ _1\"></span>d other current lia<span class=\"_ _1\"></span>bilities (N<span class=\"_ _0\"></span>OK t<span class=\"_ _0\"></span>housa<span class=\"_ _1\"></span>nds)<span class=\"_ _20d\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _c9\"> </span>31<span class=\"_ _0\"></span> Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1T<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> p<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ya<span class=\"_ _3\"></span>bl<span class=\"_ _3\"></span>es<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _f1\"> </span>21<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>31<span class=\"_ _1\"></span>9<span class=\"_ _18\"></span> 4<span class=\"_ _18\"></span>3<span class=\"_ _1\"></span>5T<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> p<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ya<span class=\"_ _3\"></span>bl<span class=\"_ _3\"></span>e i<span class=\"_ _3\"></span>nve<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>tm<span class=\"_ _18\"></span>ent<span class=\"_ _1\"></span>s<span class=\"_ _12e\"> </span>11<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>6<span class=\"_ _127\"> </span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>6T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l t<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> pay<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ble<span class=\"_ _0\"></span>s<span class=\"_ _20e\"> </span>1<span class=\"_ _0\"></span>35<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>8<span class=\"_ _7d\"> </span>16<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1(N<span class=\"_ _0\"></span>OK t<span class=\"_ _0\"></span>housa<span class=\"_ _1\"></span>nds)<span class=\"_ _20d\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _c9\"> </span>31<span class=\"_ _0\"></span> Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1T<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>x <span class=\"_ _0\"></span>pa<span class=\"_ _3\"></span>ya<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _180\"> </span>2 0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _20f\"> </span>1<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>26Pa<span class=\"_ _3\"></span>yr<span class=\"_ _0\"></span>ol<span class=\"_ _3\"></span>l<span class=\"_ _4\"></span> w<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>thhol<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ng ta<span class=\"_ _0\"></span>x<span class=\"_ _210\"> </span>2<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>10<span class=\"_ _20f\"> </span>1<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>5E<span class=\"_ _1\"></span>mpl<span class=\"_ _3\"></span>oyer's<span class=\"_ _3\"></span> n<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>ona<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>ns<span class=\"_ _3\"></span>ur<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>e co<span class=\"_ _0\"></span>ntri<span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>uti<span class=\"_ _3\"></span>ons<span class=\"_ _211\"> </span>2<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>99<span class=\"_ _20f\"> </span>2<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>5T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l soc<span class=\"_ _1\"></span>ia<span class=\"_ _18\"></span>l securit<span class=\"_ _0\"></span>y a<span class=\"_ _1\"></span>nd ot<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>xe<span class=\"_ _0\"></span>s<span class=\"_ _212\"> </span>7<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>86<span class=\"_ _20f\"> </span>4<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>6Note 24 Related<span class=\"_ _1\"></span> party balances an<span class=\"_ _1\"></span>d transactions During the ordin<span class=\"_ _0\"></span>ary course of b<span class=\"_ _0\"></span>usiness, the Gro<span class=\"_ _0\"></span>up engages in certai<span class=\"_ _0\"></span>n transacti<span class=\"_ _0\"></span>ons with related parties. The followin<span class=\"_ _0\"></span>g is a summary <span class=\"_ _0\"></span>of related party tran<span class=\"_ _0\"></span>sactions carried <span class=\"_ _0\"></span>out in the period:<span class=\"_ _0\"></span> The <span class=\"_ _4\"></span>Company <span class=\"_ _4\"></span>h<span class=\"_ _0\"></span>as <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>co<span class=\"_ _0\"></span>nsultancy <span class=\"_ _4\"></span>agreement <span class=\"_ _12\"></span>with<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Peder <span class=\"_ _4\"></span>Stette <span class=\"_ _4\"></span>(b<span class=\"_ _0\"></span>oard <span class=\"_ _4\"></span>memb<span class=\"_ _0\"></span>er) <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>Frode Kj\u00f8l\u00e5s <span class=\"_ _4\"></span>(ch<span class=\"_ _0\"></span>air <span class=\"_ _4\"></span>nomin<span class=\"_ _0\"></span>ation <span class=\"_ _4\"></span>committee) <span class=\"_ _12\"></span>relating <span class=\"_ _12\"></span>to <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ssistance <span class=\"_ _4\"></span>in <span class=\"_ _12\"></span>certain <span class=\"_ _12\"></span>projects <span class=\"_ _12\"></span>on <span class=\"_ _4\"></span>an <span class=\"_ _12\"></span>ad<span class=\"_ _3\"></span>-hoc basis.  The <span class=\"_ _c\"> </span>Group <span class=\"_ _17\"> </span>has <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>uring <span class=\"_ _c\"> </span>2022 <span class=\"_ _17\"> </span>purcha<span class=\"_ _0\"></span>sed <span class=\"_ _c\"> </span>legal <span class=\"_ _17\"> </span>services <span class=\"_ _17\"> </span>from <span class=\"_ _17\"> </span>Adviso <span class=\"_ _17\"> </span>Advok<span class=\"_ _0\"></span>atfirma <span class=\"_ _c\"> </span>AS <span class=\"_ _c\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>the amount <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>NOK <span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>06,000 <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>its <span class=\"_ _3\"></span>ordina<span class=\"_ _0\"></span>ry <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ourse <span class=\"_ _3\"></span>of <span class=\"_ _4\"></span>business. <span class=\"_ _4\"></span>B<span class=\"_ _0\"></span>oard <span class=\"_ _3\"></span>memb<span class=\"_ _0\"></span>er <span class=\"_ _4\"></span>Ingvild <span class=\"_ _4\"></span>Vartdal <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>a partner <span class=\"_ _1\"></span>at Adviso <span class=\"_ _1\"></span>Advokatfirma<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>AS <span class=\"_ _1\"></span>but has <span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>ot <span class=\"_ _1\"></span>had any <span class=\"_ _1\"></span>role <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the servic<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>rendered to <span class=\"_ _18\"></span>Salm<span class=\"_ _0\"></span>on Evolution. In Addition, <span class=\"_ _1\"></span>the Company <span class=\"_ _1\"></span>have purchased well <span class=\"_ _1\"></span>boat <span class=\"_ _1\"></span>services from Rostein <span class=\"_ _1\"></span>AS <span class=\"_ _1\"></span>in the <span class=\"_ _1\"></span>amount of NOK 1.7 million. Rofisk AS owns Rostein AS <span class=\"_ _1\"></span>(100%), a<span class=\"_ _0\"></span>nd board member Glen Allan Bradley is the chair of the Board in R<span class=\"_ _0\"></span>ofisk AS.<span class=\"_ _0\"></span> I<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>om<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> fr<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>la<span class=\"_ _18\"></span>t<span class=\"_ _3\"></span>ed part<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>s:(<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thousa<span class=\"_ _18\"></span>nd<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>)<span class=\"_ _217\"> </span><span class=\"fs6d ls94\">2022<span class=\"_ _61\"> </span>2021</span>K Sma<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t Co L<span class=\"_ _1\"></span>td<span class=\"_ _db\"> </span>1<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0<span class=\"_ _218\"></span>            <span class=\"ls0\"> <span class=\"_ _1b9\"> </span><span class=\"ls94\">264<span class=\"_ _fe\"></span><span class=\"ls0\"> </span></span></span>T<span class=\"_ _1\"></span>ota<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> i<span class=\"_ _4\"></span>nc<span class=\"_ _0\"></span>ome<span class=\"_ _1\"></span> fr<span class=\"_ _0\"></span>om rel<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>te<span class=\"_ _18\"></span>d <span class=\"_ _0\"></span>pa<span class=\"_ _3\"></span>rti<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> (i<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>.V<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>T)<span class=\"_ _219\"> </span>1<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>60<span class=\"_ _218\"></span>            <span class=\"ls0\"> <span class=\"_ _1b9\"> </span><span class=\"ls94\">264<span class=\"_ _94\"></span><span class=\"ls0\"> </span></span></span>E<span class=\"_ _1\"></span>xpe<span class=\"_ _0\"></span>nse<span class=\"_ _0\"></span>s to <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>la<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d part<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>s:(<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thousa<span class=\"_ _18\"></span>nd<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>)<span class=\"_ _217\"> </span><span class=\"fs6d ls94\">2022<span class=\"_ _61\"> </span>2021</span>A<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>ec A<span class=\"_ _1\"></span>qu<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> A<span class=\"_ _18\"></span>S*<span class=\"_ _21a\"> </span>N<span class=\"_ _1\"></span>/A<span class=\"_ _d8\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>90<span class=\"_ _dc\"></span><span class=\"ls95\">        <span class=\"ls0\"> </span></span>Rofi<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>k A<span class=\"_ _1\"></span>S (1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>% owne<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>of Ros<span class=\"_ _3\"></span>te<span class=\"_ _18\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>S) <span class=\"_ _1b5\"> </span>1<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6<span class=\"_ _218\"></span>            <span class=\"ls0\"> <span class=\"_ _1f1\"> </span>-<span class=\"_ _5a\"></span> </span>A<span class=\"_ _1\"></span>dvi<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>dvoka<span class=\"_ _3\"></span>tfi<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>S <span class=\"_ _114\"> </span>206<span class=\"_ _fe\"></span><span class=\"ls0\"> <span class=\"_ _dd\"> </span><span class=\"ls94\">325<span class=\"_ _fe\"></span><span class=\"ls0\"> </span></span></span>Kj<span class=\"_ _3\"></span>\u00f8l<span class=\"_ _3\"></span>\u00e5<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> Sta<span class=\"_ _0\"></span>ns<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>kni<span class=\"_ _4\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>S<span class=\"_ _122\"> </span>936<span class=\"_ _94\"></span><span class=\"ls0\"> <span class=\"_ _69\"> </span><span class=\"ls94\">464<span class=\"_ _94\"></span><span class=\"ls0\"> </span></span></span>St<span class=\"_ _1\"></span>et<span class=\"_ _18\"></span>te<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>endom A<span class=\"_ _18\"></span>S<span class=\"_ _121\"> </span>479<span class=\"_ _fe\"></span><span class=\"ls0\"> <span class=\"_ _dd\"> </span><span class=\"ls94\">147<span class=\"_ _fe\"></span><span class=\"ls0\"> </span></span></span>T<span class=\"_ _1\"></span>ota<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> expens<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> t<span class=\"_ _1\"></span>o r<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>te<span class=\"_ _18\"></span>d<span class=\"_ _0\"></span> pa<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> (I<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>. V<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>T)3<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>08<span class=\"_ _56\"></span> <span class=\"_ _d3\"> </span>10<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7<span class=\"_ _dc\"></span><span class=\"ls95\">        <span class=\"ls0\"> </span></span>Cur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> li<span class=\"_ _1\"></span>abi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>s to <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>la<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d part<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>s(<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thousa<span class=\"_ _18\"></span>nd<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>)<span class=\"_ _217\"> </span><span class=\"fs6d ls94\">2022<span class=\"_ _61\"> </span>2021</span>A<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>ec A<span class=\"_ _1\"></span>qu<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> A<span class=\"_ _18\"></span>S*<span class=\"_ _21a\"> </span>N<span class=\"_ _1\"></span>/A<span class=\"_ _177\"> </span>3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>1<span class=\"_ _dc\"></span><span class=\"ls95\">          <span class=\"ls0\"> </span></span>Rofi<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>k A<span class=\"_ _1\"></span>S (1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>% owne<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>of Ros<span class=\"_ _3\"></span>te<span class=\"_ _18\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>S) <span class=\"_ _99\"> </span>150<span class=\"_ _fe\"></span><span class=\"ls0\"> <span class=\"_ _f9\"> </span>-<span class=\"_ _5a\"></span> </span>Kj<span class=\"_ _3\"></span>\u00f8l<span class=\"_ _3\"></span>\u00e5<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> Sta<span class=\"_ _0\"></span>ns<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>kni<span class=\"_ _4\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>S<span class=\"_ _13c\"> </span>93<span class=\"_ _21b\"></span><span class=\"ls0\"> <span class=\"_ _21c\"> </span>-<span class=\"_ _5a\"></span> </span>T<span class=\"_ _1\"></span>ota<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nt l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>e<span class=\"_ _18\"></span>s<span class=\"_ _3\"></span> to r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d p<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>rti<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _21d\"> </span>243<span class=\"_ _fe\"></span><span class=\"ls0\"> <span class=\"_ _1ec\"> </span>35<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _dc\"></span><span class=\"ls95\">          <span class=\"ls0\"> </span></span></span>Cur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>iva<span class=\"_ _18\"></span>ble<span class=\"_ _0\"></span>s from<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>la<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d pa<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>s(<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thousa<span class=\"_ _18\"></span>nd<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>)<span class=\"_ _217\"> </span><span class=\"fs6d ls94\">2022<span class=\"_ _61\"> </span>2021</span>K Sma<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t Fa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>mi<span class=\"_ _3\"></span>ng Co.,<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>td<span class=\"_ _de\"> </span>1<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0<span class=\"_ _21e\"></span> <span class=\"_ _21f\"> </span><span class=\"ls94\">32<span class=\"_ _1e9\"></span><span class=\"ls0\"> </span></span>T<span class=\"_ _1\"></span>ota<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nt l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>e<span class=\"_ _18\"></span>s<span class=\"_ _3\"></span> to r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d p<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>rti<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _220\"> </span>1<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>60<span class=\"_ _21e\"></span> <span class=\"_ _21f\"> </span><span class=\"ls94\">32<span class=\"_ _1e9\"></span><span class=\"ls0\"> </span></span>*<span class=\"_ _1\"></span>Due t<span class=\"_ _18\"></span>o<span class=\"_ _0\"></span> the<span class=\"_ _18\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ui<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>on of Arte<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>qua<span class=\"_ _3\"></span> A<span class=\"_ _1\"></span>S by<span class=\"_ _0\"></span> E<span class=\"_ _1\"></span>nd<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>SA<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span> Q1<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>, A<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>te<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>qua<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> no<span class=\"_ _0\"></span> l<span class=\"_ _3\"></span>on<span class=\"_ _0\"></span>ge<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span> c<span class=\"_ _3\"></span>ons<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>dereda<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d p<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ty t<span class=\"_ _1\"></span>o Sa<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>mon Evol<span class=\"_ _3\"></span>uti<span class=\"_ _3\"></span>on A<span class=\"_ _1\"></span>SA<span class=\"_ _1\"></span>.There were no non-<span class=\"_ _0\"></span>current lia<span class=\"_ _0\"></span>bilities to related parties as o<span class=\"_ _0\"></span>f 31.12.<span class=\"_ _0\"></span><span class=\"ls3d\">2022</span>. Note 25 Events <span class=\"_ _1\"></span><span class=\"ws59\">aft<span class=\"ws0\">er th<span class=\"ws5a\">e </span>reporting d<span class=\"_ _1\"></span>ate </span></span>Signed agree<span class=\"ws5b\">ment </span>for <span class=\"ws5c\">ne<span class=\"_ _0\"></span></span>w NOK <span class=\"ws5d\">1</span>,550 <span class=\"_ _0\"></span>million green debt finan<span class=\"_ _0\"></span>cing <span class=\"ws5c\">pac</span>kag<span class=\"_ _0\"></span>e Th<span class=\"ws5e\">e </span>Company <span class=\"_ _4\"></span>ha<span class=\"ws5f\">s </span>ent<span class=\"_ _0\"></span>er<span class=\"ws60\">ed </span>into <span class=\"_ _4\"></span>a <span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>indin<span class=\"ws6\">g </span>loan <span class=\"_ _4\"></span>agreemen<span class=\"_ _0\"></span><span class=\"ws29\">t </span>wi<span class=\"ws60\">th </span>DNB <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>Nordea <span class=\"_ _4\"></span>fo<span class=\"ws5e\">r </span>a <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>w green <span class=\"_ _3\"></span>deb<span class=\"ws61\">t </span>financi<span class=\"_ _0\"></span>n<span class=\"ws62\">g </span>packa<span class=\"ws63\">ge </span>totallin<span class=\"ws62\">g </span>N<span class=\"ws64\">OK </span>1,55<span class=\"_ _0\"></span><span class=\"ws45\">0 </span>million <span class=\"_ _3\"></span>rela<span class=\"_ _0\"></span>tin<span class=\"ws62\">g </span>to <span class=\"_ _3\"></span>pha<span class=\"ws61\">se <span class=\"ws45\">1 </span></span>an<span class=\"ws62\">d <span class=\"ws45\">2 </span></span>a<span class=\"ws61\">t </span>Indre Har\u00f8y. The new debt financi<span class=\"_ _0\"></span>ng package cons<span class=\"_ _0\"></span>ist<span class=\"ws65\">s </span>of the following fac<span class=\"_ _0\"></span>ilities: -<span class=\"_\"> </span><span class=\"ws0\">N<span class=\"ws67\">OK </span>52<span class=\"ws68\">5 </span>million non-<span class=\"ff4\">amortizin<span class=\"ws69\">g </span>Term Loan <span class=\"_ _1\"></span>Facility which <span class=\"_ _1\"></span>will <span class=\"_ _1\"></span>refinanc<span class=\"_ _0\"></span><span class=\"ws6a\">e </span>the <span class=\"_ _18\"></span>C<span class=\"_ _0\"></span>ompany\u2019s <span class=\"_ _1\"></span>existing</span></span>N<span class=\"ws65\">OK </span>525 million <span class=\"ws1b\">c</span>onstruct<span class=\"_ _0\"></span>ion <span class=\"ws1b\">l</span>oan <span class=\"ws1b\">rel</span>ating to <span class=\"ws19\">p</span>has<span class=\"_ _0\"></span>e 1 (the <span class=\"ws6b\">\u201c</span>T<span class=\"ws6c\">erm </span>Loan\u201d)<span class=\"ff1 ws6d\"> </span>-<span class=\"_\"> </span><span class=\"ws0\">N<span class=\"ws6f\">OK </span>2<span class=\"ws70\">50 </span>million <span class=\"_ _0\"></span>RCF <span class=\"_ _0\"></span>Cap<span class=\"_ _0\"></span><span class=\"ws71\">ex </span>Facility <span class=\"_ _0\"></span>availabl<span class=\"ws70\">e </span>fo<span class=\"ws72\">r </span>gen<span class=\"_ _0\"></span>eral <span class=\"_ _0\"></span>corpora<span class=\"ws73\">te </span>p<span class=\"_ _0\"></span>urposes <span class=\"_ _0\"></span>includin<span class=\"ws74\">g </span>Indre</span>Har\u00f8y <span class=\"ws1b\">p</span>hase 2 cap<span class=\"_ _0\"></span>ex (the <span class=\"ws6b\">\u201c</span>RCF <span class=\"ws75\">Fac</span>ility\u201d)<span class=\"ff1 ws76\"> </span>-<span class=\"_\"> </span><span class=\"ws0\">NOK <span class=\"_ _0\"></span><span class=\"ws78\">775 </span>million <span class=\"_ _3\"></span>Construction <span class=\"_ _3\"></span>Facility <span class=\"_ _3\"></span>available <span class=\"_ _3\"></span>for <span class=\"_ _0\"></span>financing <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>capex <span class=\"_ _0\"></span>relating <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>phase <span class=\"_ _0\"></span><span class=\"ws78\">2 </span>at</span>Indre Har\u00f8y <span class=\"ws1b\">(the <span class=\"ws6b\">\u201cConstruction </span>Facility\u201d) </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-7-2": {
   "value": "Note 1 Summar<span class=\"_ _1\"></span>y of significant accounting<span class=\"_ _1\"></span> principles Basis of measur<span class=\"_ _0\"></span>ement The <span class=\"_ _3\"></span>fi<span class=\"_ _0\"></span>nancial <span class=\"_ _4\"></span>statements <span class=\"_ _4\"></span>have <span class=\"_ _4\"></span>been <span class=\"_ _4\"></span>prepared <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span>der <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>historical<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>cos<span class=\"_ _0\"></span>t <span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>asis, <span class=\"_ _4\"></span>except <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>the following item<span class=\"lsf\">s:<span class=\"_ _0\"></span></span> - Financia<span class=\"_ _0\"></span>l derivatives, measured<span class=\"_ _0\"></span> at fair value thro<span class=\"_ _0\"></span>ugh profit or loss.<span class=\"_ _0\"></span> Use of estimates<span class=\"_ _0\"></span> Critical ac<span class=\"_ _0\"></span>counting judgments and es<span class=\"_ _0\"></span>timates are disclosed in<span class=\"_ _0\"></span> note 2.<span class=\"_ _0\"></span> Transactions and bala<span class=\"_ _0\"></span>nces<span class=\"_ _0\"></span> Transactions <span class=\"_ _39\"> </span>in <span class=\"_ _39\"> </span>currencie<span class=\"_ _0\"></span>s <span class=\"_ _12\"> </span>other <span class=\"_ _39\"> </span>than <span class=\"_ _39\"> </span>the <span class=\"_ _39\"> </span>en<span class=\"_ _0\"></span>tity's <span class=\"_ _39\"> </span>functional <span class=\"_ _39\"> </span>currency <span class=\"_ _39\"> </span>(for<span class=\"_ _0\"></span>eign <span class=\"_ _39\"> </span>currency) <span class=\"_ _39\"> </span>are translated <span class=\"_ _f\"> </span>into <span class=\"_ _f\"> </span>the <span class=\"_ _f\"> </span>functi<span class=\"_ _0\"></span>onal <span class=\"_ _f\"> </span>currency <span class=\"_ _f\"> </span>using <span class=\"_ _f\"> </span>the <span class=\"_ _f\"> </span>exchange <span class=\"_ _f\"> </span>ra<span class=\"_ _3\"></span>tes <span class=\"_ _15\"> </span>at <span class=\"_ _f\"> </span>the <span class=\"_ _f\"> </span>dates <span class=\"_ _f\"> </span>of <span class=\"_ _f\"> </span>the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation <span class=\"_ _1\"></span>of monetary assets <span class=\"_ _1\"></span>and liabilities de<span class=\"_ _1\"></span>nominated in foreign <span class=\"_ _1\"></span>currencies at <span class=\"_ _1\"></span>year end exchange <span class=\"_ _3\"></span>rates <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>generall<span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>recognized <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>profit <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>loss. <span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>oreign <span class=\"_ _3\"></span>exchange <span class=\"_ _3\"></span>gains <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>losses that <span class=\"_ _0\"></span>rel<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>borr<span class=\"_ _0\"></span>owings <span class=\"_ _3\"></span>are <span class=\"_ _0\"></span>presented <span class=\"_ _3\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>statement <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ofit <span class=\"_ _0\"></span>or <span class=\"_ _3\"></span>loss, <span class=\"_ _0\"></span>wi<span class=\"_ _0\"></span>thin <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>ance <span class=\"_ _0\"></span>costs. All <span class=\"_ _0\"></span>other f<span class=\"_ _0\"></span>oreign exc<span class=\"_ _0\"></span>hange <span class=\"_ _0\"></span>gains <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>losses <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>presented <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the sta<span class=\"_ _0\"></span>tement <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>profit <span class=\"_ _0\"></span>or l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> a <span class=\"_ _1\"></span>net <span class=\"_ _1\"></span>basis<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>within other <span class=\"_ _1\"></span>financia<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>items. <span class=\"_ _1\"></span>Translation differences o<span class=\"_ _1\"></span>n assets <span class=\"_ _1\"></span>and liabilities carried <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span>t fair <span class=\"_ _16\"> </span>value <span class=\"_ _16\"> </span>are <span class=\"_ _16\"> </span>reported <span class=\"_ _16\"> </span>as <span class=\"_ _16\"> </span>part <span class=\"_ _16\"> </span>of <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>fair <span class=\"_ _16\"> </span>value <span class=\"_ _16\"> </span>gain <span class=\"_ _16\"> </span>or <span class=\"_ _16\"> </span>loss. <span class=\"_ _39\"> </span>Non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>monetary <span class=\"_ _16\"> </span>items <span class=\"_ _16\"> </span>that <span class=\"_ _16\"> </span>are measured in terms <span class=\"_ _0\"></span>of historical cost in a for<span class=\"_ _0\"></span>eign currenc<span class=\"_ _0\"></span>y are n<span class=\"_ _0\"></span>ot subsequently reva<span class=\"_ _0\"></span>luated.<span class=\"_ _0\"></span> Functional and presentati<span class=\"_ _0\"></span>on currency<span class=\"_ _0\"></span> Items <span class=\"_\"> </span>included <span class=\"_\"> </span>in <span class=\"_\"> </span>the <span class=\"_\"> </span>fina<span class=\"_ _0\"></span>ncial <span class=\"_\"> </span>statements <span class=\"_\"> </span>are <span class=\"_\"> </span>presented <span class=\"_\"> </span>in<span class=\"_ _0\"></span> <span class=\"_\"> </span>the <span class=\"_\"> </span>currency <span class=\"_\"> </span>of <span class=\"_\"> </span>the <span class=\"_\"> </span>primary economic <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>vironment <span class=\"_ _3\"></span>in <span class=\"_ _0\"></span>wh<span class=\"_ _0\"></span>ich <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>entity <span class=\"_ _0\"></span>opera<span class=\"_ _0\"></span>tes <span class=\"_ _0\"></span>(\u2018the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>functi<span class=\"_ _0\"></span>onal <span class=\"_ _0\"></span>curre<span class=\"_ _0\"></span>ncy\u2019). <span class=\"_ _3\"></span>The <span class=\"_ _0\"></span>financia<span class=\"_ _0\"></span>l statements <span class=\"_ _c\"> </span>are <span class=\"_ _c\"> </span>presente<span class=\"_ _0\"></span>d <span class=\"_ _16\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _16\"> </span>Norwegi<span class=\"_ _0\"></span>an <span class=\"_ _16\"> </span>k<span class=\"_ _0\"></span>roner <span class=\"_ _16\"> </span>(<span class=\"_ _0\"></span>NOK), <span class=\"_ _c\"> </span>which <span class=\"_ _c\"> </span>is <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>Parent <span class=\"_ _c\"> </span>com<span class=\"_ _3\"></span>pany, <span class=\"_ _16\"> </span>a<span class=\"_ _0\"></span>nd substantial subsidi<span class=\"_ _0\"></span>aries, func<span class=\"_ _0\"></span>tional and presentatio<span class=\"_ _0\"></span>n currency. <span class=\"_ _0\"></span> Government grants<span class=\"_ _0\"></span> Government g<span class=\"_ _0\"></span>rants ar<span class=\"_ _0\"></span>e recogn<span class=\"_ _0\"></span>ized when<span class=\"_ _0\"></span> there <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>reasonable as<span class=\"_ _0\"></span>surance th<span class=\"_ _0\"></span>at the <span class=\"_ _0\"></span>grant <span class=\"_ _0\"></span>will be<span class=\"_ _0\"></span> received <span class=\"_ _3\"></span>and <span class=\"_ _0\"></span>when<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>C<span class=\"_ _0\"></span>ompany <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>complia<span class=\"_ _0\"></span>nt <span class=\"_ _0\"></span>wi<span class=\"_ _0\"></span>th <span class=\"_ _0\"></span>all <span class=\"_ _3\"></span>conditions <span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>tached. <span class=\"_ _3\"></span>When <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>g<span class=\"_ _3\"></span>rant relates <span class=\"_ _16\"> </span>to <span class=\"_ _16\"> </span>an <span class=\"_ _c\"> </span>expense <span class=\"_ _16\"> </span>i<span class=\"_ _0\"></span>tem, <span class=\"_ _16\"> </span>it <span class=\"_ _c\"> </span>is <span class=\"_ _16\"> </span>recognized <span class=\"_ _c\"> </span>as <span class=\"_ _16\"> </span>income <span class=\"_ _c\"> </span>over <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>peri<span class=\"_ _0\"></span>od <span class=\"_ _16\"> </span>tha<span class=\"_ _0\"></span>t <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>costs <span class=\"_ _16\"> </span>it <span class=\"_ _c\"> </span>is intended <span class=\"_ _1\"></span>to <span class=\"_ _18\"></span>c<span class=\"_ _0\"></span>ompensate are <span class=\"_ _18\"></span>expensed. <span class=\"_ _1\"></span>When the <span class=\"_ _18\"></span>gran<span class=\"_ _0\"></span>t <span class=\"_ _18\"></span>rela<span class=\"_ _0\"></span>tes <span class=\"_ _18\"></span>to <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>asset, it <span class=\"_ _18\"></span>is <span class=\"_ _1\"></span>deducted <span class=\"_ _1\"></span>from the <span class=\"_ _0\"></span>carrying <span class=\"_ _3\"></span>amount <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>asset <span class=\"_ _3\"></span>- <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>grant <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>th<span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>recognized<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>profit <span class=\"_ _3\"></span>or <span class=\"_ _0\"></span>loss <span class=\"_ _0\"></span>over <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>useful life of a depreciable asset by way of a reduced depreciation charge. Govern<span class=\"_ _0\"></span>ment grants are presented in the acc<span class=\"_ _0\"></span>ompanyin<span class=\"_ _0\"></span>g statements of profit and loss as <span class=\"_ _0\"></span>other income.<span class=\"_ _0\"></span> Revenue Revenue from contracts with customers as defined in IFRS 15 is recognised when control of the goods <span class=\"_ _0\"></span>are<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>transfe<span class=\"_ _0\"></span>rred <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>customer <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>an <span class=\"_ _0\"></span>amo<span class=\"_ _0\"></span>unt <span class=\"_ _0\"></span>that<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>reflect<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>consideration <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>which<span class=\"_ _0\"></span> the group expects to be <span class=\"_ _0\"></span>entitled i<span class=\"_ _0\"></span>n exchange for those g<span class=\"_ _0\"></span>oods.  <span class=\"_ _0\"></span> Revenue <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _3\"></span>derives <span class=\"_ _3\"></span>both <span class=\"_ _3\"></span>from <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>sal<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>smolt <span class=\"_ _3\"></span>from <span class=\"_ _3\"></span>contract<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>with <span class=\"_ _3\"></span>customer <span class=\"_ _3\"></span>and sale <span class=\"_ _39\"> </span>of <span class=\"_ _39\"> </span>whole <span class=\"_ _39\"> </span>and<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>p<span class=\"_ _0\"></span>rocessed <span class=\"_ _39\"> </span>salmon <span class=\"_ _39\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>the <span class=\"_ _39\"> </span>spo<span class=\"_ _0\"></span>t <span class=\"_ _12\"> </span>mark<span class=\"_ _0\"></span>ed. <span class=\"_ _12\"> </span>It<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>h<span class=\"_ _0\"></span>as <span class=\"_ _12\"> </span>n<span class=\"_ _0\"></span>ot <span class=\"_ _12\"> </span>b<span class=\"_ _0\"></span>een <span class=\"_ _39\"> </span>made <span class=\"_ _39\"> </span>any <span class=\"_ _39\"> </span>sal<span class=\"_ _0\"></span>es contracts. <span class=\"_ _4\"></span>The <span class=\"_ _12\"></span>Group <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>cognised <span class=\"_ _4\"></span>reven<span class=\"_ _0\"></span>ue <span class=\"_ _4\"></span>at <span class=\"_ _12\"></span>the <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>oint <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>time <span class=\"_ _12\"></span>when <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontrol <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>goods <span class=\"_ _4\"></span>is transferred to the cust<span class=\"_ _0\"></span>omer at an amount that r<span class=\"_ _0\"></span>eflects the expected am<span class=\"_ _0\"></span>ount that the group is entitled to have for the goods. The sales price is determined upon the settlemen<span class=\"_ _0\"></span>t and is based on available ma<span class=\"_ _0\"></span>rket price where th<span class=\"_ _0\"></span>e price will vary<span class=\"_ _0\"></span> with both quality and si<span class=\"_ _0\"></span>ze. <span class=\"_ _0\"></span> Payment i<span class=\"_ _0\"></span>s settled <span class=\"_ _0\"></span>upon <span class=\"_ _0\"></span>delivery, a<span class=\"_ _0\"></span>nd normal <span class=\"_ _0\"></span>credit term <span class=\"_ _0\"></span>of the <span class=\"_ _0\"></span>sales tran<span class=\"_ _0\"></span>sactions is <span class=\"_ _0\"></span>30 days. <span class=\"_ _0\"></span>If the <span class=\"_\"> </span>delivered <span class=\"_ _17\"> </span>prod<span class=\"_ _0\"></span>ucts <span class=\"_\"> </span>has <span class=\"_ _17\"> </span>discrepanci<span class=\"_ _0\"></span>es <span class=\"_ _17\"> </span>com<span class=\"_ _0\"></span>pared <span class=\"_\"> </span>to <span class=\"_ _17\"> </span>the <span class=\"_\"> </span>agreed <span class=\"_\"> </span>sales <span class=\"_\"> </span>contract, <span class=\"_ _17\"> </span>cash refunds are given to<span class=\"_ _0\"></span> the customer. <span class=\"_ _0\"></span>Up until now, refun<span class=\"_ _0\"></span>ds are not ma<span class=\"_ _0\"></span>terial.  Deferred tax Deferred <span class=\"_ _3\"></span>tax <span class=\"_ _4\"></span>is <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>tax <span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>xpected <span class=\"_ _3\"></span>to <span class=\"_ _4\"></span>be <span class=\"_ _3\"></span>paya<span class=\"_ _0\"></span>ble <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>rec<span class=\"_ _0\"></span>overable <span class=\"_ _4\"></span>on <span class=\"_ _3\"></span>differen<span class=\"_ _0\"></span>ces <span class=\"_ _3\"></span>between <span class=\"_ _4\"></span>the carrying amounts of assets and liabilities in the financial statements and <span class=\"_ _1\"></span>the<span class=\"_ _0\"></span> corresponding tax bases used in the computation of taxab<span class=\"_ _0\"></span>le profit and is accounted for u<span class=\"_ _0\"></span>sing the bal<span class=\"_ _0\"></span>ance sheet liability <span class=\"_ _17\"> </span>method. <span class=\"_ _c\"> </span>Deferre<span class=\"_ _0\"></span>d <span class=\"_ _c\"> </span>tax <span class=\"_ _c\"> </span>liab<span class=\"_ _0\"></span>ilities <span class=\"_ _c\"> </span>are <span class=\"_ _17\"> </span>generally <span class=\"_ _17\"> </span>recognized <span class=\"_ _c\"> </span>for<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>all <span class=\"_ _c\"> </span>taxa<span class=\"_ _0\"></span>ble <span class=\"_ _c\"> </span>temporary<span class=\"_ _0\"></span> differences <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span>nd <span class=\"_ _18\"></span>de<span class=\"_ _0\"></span>ferred <span class=\"_ _18\"></span>tax <span class=\"_ _1\"></span>assets <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span>re <span class=\"_ _18\"></span>recogni<span class=\"_ _0\"></span>zed <span class=\"_ _1\"></span>to <span class=\"_ _18\"></span>the <span class=\"_ _1\"></span>extent <span class=\"_ _1\"></span>that <span class=\"_ _18\"></span>it <span class=\"_ _1\"></span>is <span class=\"_ _18\"></span>pro<span class=\"_ _0\"></span>bable <span class=\"_ _18\"></span>tha<span class=\"_ _0\"></span>t <span class=\"_ _18\"></span>taxable profits <span class=\"_ _0\"></span>will <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>availabl<span class=\"_ _0\"></span>e aga<span class=\"_ _0\"></span>inst whi<span class=\"_ _0\"></span>ch <span class=\"_ _0\"></span>deducti<span class=\"_ _0\"></span>ble <span class=\"_ _0\"></span>temporary <span class=\"_ _0\"></span>differen<span class=\"_ _0\"></span>ces c<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>utilized. <span class=\"_ _0\"></span>Such assets <span class=\"_ _17\"> </span>and <span class=\"_\"> </span>liabilities <span class=\"_\"> </span>are <span class=\"_ _17\"> </span>not <span class=\"_\"> </span>recognized <span class=\"_ _17\"> </span>if <span class=\"_\"> </span>the <span class=\"_ _17\"> </span>temporary <span class=\"_\"> </span>difference <span class=\"_ _17\"> </span>arises <span class=\"_\"> </span>from <span class=\"_ _17\"> </span>the <span class=\"_\"> </span>initial recognition of goodwi<span class=\"_ _0\"></span>ll or from the in<span class=\"_ _0\"></span>itial recognition (other <span class=\"_ _0\"></span>than in a business c<span class=\"_ _0\"></span>ombination) of other <span class=\"_ _17\"> </span>a<span class=\"_ _0\"></span>ssets <span class=\"_\"> </span>and <span class=\"_ _17\"> </span>liabil<span class=\"_ _0\"></span>ities <span class=\"_\"> </span>in <span class=\"_ _17\"> </span>a <span class=\"_\"> </span>transaction <span class=\"_\"> </span>that <span class=\"_\"> </span>affects <span class=\"_ _17\"> </span>neither <span class=\"_\"> </span>the <span class=\"_\"> </span>taxable <span class=\"_\"> </span>profit <span class=\"_ _17\"> </span>nor <span class=\"_\"> </span>the accounting <span class=\"_ _16\"> </span>profit. <span class=\"_ _16\"> </span>Defer<span class=\"_ _0\"></span>red <span class=\"_ _39\"> </span>tax<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>lia<span class=\"_ _0\"></span>bilities <span class=\"_ _16\"> </span>are <span class=\"_ _16\"> </span>recognized <span class=\"_ _16\"> </span>for <span class=\"_ _16\"> </span>taxab<span class=\"_ _0\"></span>le <span class=\"_ _39\"> </span>tem<span class=\"_ _0\"></span>porary <span class=\"_ _16\"> </span>differences<span class=\"_ _0\"></span> Income Tax The tax expense rep<span class=\"_ _0\"></span>resents the sum of the tax c<span class=\"_ _0\"></span>urrently p<span class=\"_ _0\"></span>ayable and<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>hange in deferred tax. Current tax The tax currently p<span class=\"_ _0\"></span>ayable is based on tax<span class=\"_ _0\"></span>able profit f<span class=\"_ _0\"></span>or the year. Taxabl<span class=\"_ _0\"></span>e profit differs from net<span class=\"_ _0\"></span> profit <span class=\"_ _3\"></span>as <span class=\"_ _4\"></span>reported <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>income <span class=\"_ _4\"></span>statement <span class=\"_ _4\"></span>because <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>excludes <span class=\"_ _4\"></span>items <span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>ncome <span class=\"_ _3\"></span>or <span class=\"_ _4\"></span>expense that <span class=\"_ _16\"> </span>are <span class=\"_ _c\"> </span>taxable <span class=\"_ _16\"> </span>or <span class=\"_ _c\"> </span>deductible <span class=\"_ _16\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>other <span class=\"_ _16\"> </span>years <span class=\"_ _c\"> </span>and <span class=\"_ _16\"> </span>it <span class=\"_ _c\"> </span>further <span class=\"_ _16\"> </span>excludes <span class=\"_ _16\"> </span>i<span class=\"_ _0\"></span>tems <span class=\"_ _16\"> </span>that <span class=\"_ _16\"> </span>a<span class=\"_ _0\"></span>re <span class=\"_ _16\"> </span>never taxable <span class=\"_ _0\"></span>or deductible. Th<span class=\"_ _0\"></span>e Compa<span class=\"_ _0\"></span>ny\u2019s liabi<span class=\"_ _0\"></span>lity for current tax<span class=\"_ _0\"></span> is cal<span class=\"_ _0\"></span>culated using <span class=\"_ _0\"></span>tax rates <span class=\"_ _0\"></span>that have been enac<span class=\"_ _0\"></span>ted or substanti<span class=\"_ _0\"></span>vely enacted by<span class=\"_ _0\"></span> the balanc<span class=\"_ _0\"></span>e sheet date.<span class=\"_ _0\"></span> Employee benefits<span class=\"_ _0\"></span> Liabilities <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>wages <span class=\"_ _1\"></span>and <span class=\"_ _18\"></span>sal<span class=\"_ _0\"></span>aries, <span class=\"_ _1\"></span>includin<span class=\"_ _0\"></span>g <span class=\"_ _18\"></span>eq<span class=\"_ _0\"></span>uity <span class=\"_ _18\"></span>settled <span class=\"_ _1\"></span>share <span class=\"_ _1\"></span>based <span class=\"_ _1\"></span>payments, <span class=\"_ _1\"></span>non<span class=\"_ _0\"></span>-monetary benefits, <span class=\"_ _4\"></span>annual <span class=\"_ _4\"></span>leave <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>accumulating <span class=\"_ _4\"></span>sick <span class=\"_ _4\"></span>leave <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>are <span class=\"_ _3\"></span>exp<span class=\"_ _0\"></span>ected <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>set<span class=\"_ _0\"></span>tled <span class=\"_ _3\"></span>wh<span class=\"_ _0\"></span>olly within 12 <span class=\"_ _1\"></span>months after <span class=\"_ _1\"></span>the end <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>period in <span class=\"_ _1\"></span>which the <span class=\"_ _1\"></span>employ<span class=\"_ _0\"></span>ees <span class=\"_ _1\"></span>render the <span class=\"_ _1\"></span>related service are <span class=\"_ _3\"></span>recogn<span class=\"ff4\">i<span class=\"_ _0\"></span>sed <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _3\"></span>of <span class=\"_ _4\"></span>employees\u2019 <span class=\"_ _4\"></span>services <span class=\"_ _3\"></span>up <span class=\"_ _4\"></span>to <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>end <span class=\"_ _3\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _3\"></span>rep<span class=\"_ _0\"></span>orting <span class=\"_ _3\"></span>period <span class=\"_ _4\"></span>and </span>are <span class=\"_ _1\"></span>measured at <span class=\"_ _18\"></span>the amounts <span class=\"_ _1\"></span>expected to <span class=\"_ _18\"></span>b<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>paid when <span class=\"_ _18\"></span>the liabilities <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>settled. T<span class=\"_ _1\"></span>he liabilities are presented a<span class=\"_ _0\"></span>s current empl<span class=\"_ _0\"></span>oyee benefit obligations in<span class=\"_ _0\"></span> the balance shee<span class=\"_ _0\"></span>t. <span class=\"_ _0\"></span> Share based paymen<span class=\"_ _0\"></span>ts Information <span class=\"_ _0\"></span>rel<span class=\"_ _0\"></span>ating <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>Company's <span class=\"_ _3\"></span>employee <span class=\"_ _3\"></span>option <span class=\"_ _0\"></span>schem<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>set <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ut <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>note <span class=\"_ _4\"></span><span class=\"ls3d\">21</span>. <span class=\"_ _3\"></span>The <span class=\"_ _0\"></span>fair value <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>options <span class=\"_ _4\"></span>granted <span class=\"_ _3\"></span>under <span class=\"_ _4\"></span>the <span class=\"_ _3\"></span>scheme <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>ecognised <span class=\"_ _3\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>employe<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>benefits <span class=\"_ _3\"></span>expen<span class=\"_ _0\"></span>se with <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>corresponding <span class=\"_ _4\"></span>increase <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>equity. <span class=\"_ _3\"></span>The <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>otal <span class=\"_ _4\"></span>amount <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>be <span class=\"_ _4\"></span>expen<span class=\"_ _0\"></span>sed <span class=\"_ _3\"></span>is <span class=\"_ _4\"></span>determined <span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>y reference to the fair va<span class=\"_ _0\"></span>lue of the options gra<span class=\"_ _0\"></span>nted:<span class=\"_ _0\"></span> -<span class=\"_\"> </span><span class=\"ff4\">including a<span class=\"_ _0\"></span>ny market performance c<span class=\"_ _0\"></span>onditions (eg the entity<span class=\"_ _0\"></span>\u2019s share price)</span>-<span class=\"_ _10\"> </span>excluding <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>impa<span class=\"_ _0\"></span>ct <span class=\"_ _4\"></span>of <span class=\"_ _12\"></span>any <span class=\"_ _12\"> </span>service <span class=\"_ _12\"> </span>a<span class=\"_ _0\"></span>nd <span class=\"_ _12\"></span>non<span class=\"_ _0\"></span>-market <span class=\"_ _12\"></span>performance <span class=\"_ _12\"> </span>ve<span class=\"_ _0\"></span>sting <span class=\"_ _12\"> </span>conditi<span class=\"_ _0\"></span>ons <span class=\"_ _12\"></span>(egprofitability, <span class=\"_ _12\"></span>sales <span class=\"_ _4\"></span>growth<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>targets <span class=\"_ _4\"></span>and <span class=\"_ _12\"></span>remaini<span class=\"_ _0\"></span>ng <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>employee <span class=\"_ _12\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _12\"></span>entity <span class=\"_ _12\"></span>over <span class=\"_ _4\"></span>a <span class=\"_ _12\"></span>specified time period), and<span class=\"_ _0\"></span> -<span class=\"_ _c\"> </span>incl<span class=\"_ _0\"></span>uding <span class=\"_ _18\"></span>the <span class=\"_ _18\"></span>imp<span class=\"_ _0\"></span>act <span class=\"_ _18\"></span>of <span class=\"_ _18\"></span>an<span class=\"_ _0\"></span>y <span class=\"_ _18\"></span>non<span class=\"_ _0\"></span>-vesting <span class=\"_ _1\"></span>conditions <span class=\"_ _18\"></span>(eg <span class=\"_ _1\"></span>the <span class=\"_ _18\"></span>requirement <span class=\"_ _1\"></span>for <span class=\"_ _18\"></span>empl<span class=\"_ _0\"></span>oyees <span class=\"_ _18\"></span>to <span class=\"_ _18\"></span>sa<span class=\"_ _0\"></span>veor holdings shares for<span class=\"_ _0\"></span> a specific<span class=\"_ _0\"></span> period of time). Total <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>expens<span class=\"_ _0\"></span>ed <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>vesting <span class=\"_ _3\"></span>period, <span class=\"_ _3\"></span>whi<span class=\"_ _0\"></span>ch <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>period <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>whi<span class=\"_ _0\"></span>ch <span class=\"_ _3\"></span>all <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the specified vesting c<span class=\"_ _0\"></span>onditions are t<span class=\"_ _0\"></span>o be satisfied.<span class=\"_ _0\"></span> At the end of<span class=\"_ _0\"></span> each period, <span class=\"_ _0\"></span>the entity revis<span class=\"_ _0\"></span>es its estimates o<span class=\"_ _1\"></span>f the <span class=\"_ _1\"></span>number of <span class=\"_ _18\"></span>op<span class=\"_ _0\"></span>tions <span class=\"_ _1\"></span>that are <span class=\"_ _18\"></span>exp<span class=\"_ _0\"></span>ected to <span class=\"_ _1\"></span>vest <span class=\"_ _1\"></span>based on <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>non<span class=\"_ _0\"></span>-market <span class=\"_ _1\"></span>vesting<span class=\"_ _0\"></span> and <span class=\"_ _0\"></span>servi<span class=\"_ _0\"></span>ce <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onditions. <span class=\"_ _3\"></span>It <span class=\"_ _3\"></span>recognizes <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>act <span class=\"_ _3\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>revision <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>origina<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>estimates, <span class=\"_ _0\"></span>if <span class=\"_ _3\"></span>any, <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> profit or loss, with a c<span class=\"_ _0\"></span>orresponding adjus<span class=\"_ _0\"></span>tment to equity.<span class=\"_ _0\"></span> arising <span class=\"_ _16\"> </span>on <span class=\"_ _16\"> </span>investments <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>subsidiaries <span class=\"_ _16\"> </span>an<span class=\"_ _0\"></span>d <span class=\"_ _39\"> </span>associ<span class=\"_ _0\"></span>ates, <span class=\"_ _39\"> </span>an<span class=\"_ _0\"></span>d <span class=\"_ _39\"> </span>in<span class=\"_ _0\"></span>terests <span class=\"_ _39\"> </span>in <span class=\"_ _16\"> </span>joint <span class=\"_ _16\"> </span>v<span class=\"_ _3\"></span>entures, <span class=\"_ _39\"> </span>excep<span class=\"_ _0\"></span>t where <span class=\"_ _0\"></span>the Gr<span class=\"_ _0\"></span>oup is <span class=\"_ _0\"></span>able <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>control <span class=\"_ _0\"></span>the reversa<span class=\"_ _0\"></span>l of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>temporary <span class=\"_ _0\"></span>differenc<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>it i<span class=\"_ _0\"></span>s probab<span class=\"_ _0\"></span>le that <span class=\"_ _4\"></span>the <span class=\"_ _12\"></span>temp<span class=\"_ _0\"></span>orary <span class=\"_ _4\"></span>diffe<span class=\"_ _0\"></span>rence <span class=\"_ _4\"></span>wil<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>not <span class=\"_ _12\"></span>reverse <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>foreseeable <span class=\"_ _12\"></span>future. <span class=\"_ _12\"></span>Deferred <span class=\"_ _12\"></span>tax <span class=\"_ _12\"></span>assets<span class=\"_ _0\"></span> arising <span class=\"_ _3\"></span>from <span class=\"_ _0\"></span>deductible <span class=\"_ _3\"></span>temporary <span class=\"_ _0\"></span>differences <span class=\"_ _3\"></span>assoc<span class=\"_ _0\"></span>iated <span class=\"_ _0\"></span>wi<span class=\"_ _0\"></span>th <span class=\"_ _0\"></span>such <span class=\"_ _3\"></span>investments <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>interests are <span class=\"_ _0\"></span>only <span class=\"_ _0\"></span>recognized <span class=\"_ _0\"></span>to th<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>extent tha<span class=\"_ _0\"></span>t it <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>probable <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>there <span class=\"_ _0\"></span>will <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>sufficient <span class=\"_ _0\"></span>taxable <span class=\"_ _0\"></span>profits against <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>utilize <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>benefits <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>temporary <span class=\"_ _4\"></span>differenc<span class=\"_ _0\"></span>es <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>they <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>expected <span class=\"_ _4\"></span>to reverse in the foresee<span class=\"_ _0\"></span>able future. <span class=\"_ _0\"></span> The <span class=\"_ _16\"> </span>carryin<span class=\"_ _0\"></span>g <span class=\"_ _16\"> </span>amount <span class=\"_ _16\"> </span>of <span class=\"_ _c\"> </span>deferred <span class=\"_ _16\"> </span>tax <span class=\"_ _c\"> </span>assets <span class=\"_ _16\"> </span>is <span class=\"_ _16\"> </span>revi<span class=\"_ _0\"></span>ewed <span class=\"_ _16\"> </span>at <span class=\"_ _16\"> </span>each<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>balance <span class=\"_ _16\"> </span>sheet <span class=\"_ _c\"> </span>date <span class=\"_ _16\"> </span>and reduced <span class=\"_ _18\"></span>to <span class=\"_ _18\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>extent <span class=\"_ _18\"></span>th<span class=\"_ _0\"></span>at <span class=\"_ _18\"></span>it <span class=\"_ _18\"></span>is <span class=\"_ _18\"></span>no <span class=\"_ _18\"></span>l<span class=\"_ _0\"></span>onger <span class=\"_ _18\"></span>probab<span class=\"_ _0\"></span>le <span class=\"_ _18\"></span>that <span class=\"_ _18\"></span>suffic<span class=\"_ _0\"></span>ient <span class=\"_ _18\"></span>taxable <span class=\"_ _18\"></span>pr<span class=\"_ _0\"></span>ofits <span class=\"_ _18\"></span>will <span class=\"_ _18\"></span>b<span class=\"_ _0\"></span>e <span class=\"_ _18\"></span>available to <span class=\"_ _1\"></span>allow<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>all or <span class=\"_ _1\"></span>part<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>of the asset <span class=\"_ _1\"></span>to be <span class=\"_ _1\"></span>recovered.<span class=\"_ _0\"></span> Deferred tax is <span class=\"_ _1\"></span>calculated<span class=\"_ _0\"></span> at <span class=\"_ _1\"></span>the tax <span class=\"_ _1\"></span>rates that are <span class=\"_ _0\"></span>exp<span class=\"_ _0\"></span>ected <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>pply <span class=\"_ _3\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>period <span class=\"_ _3\"></span>when <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>liability <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>settled, <span class=\"_ _0\"></span>or <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>set <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>rea<span class=\"_ _0\"></span>lized <span class=\"_ _0\"></span>based on tax laws and rates that have been enacted or substantively enacted at the balance sheet date. <span class=\"_ _0\"></span>Deferred <span class=\"_ _3\"></span>tax <span class=\"_ _0\"></span>is<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>charged <span class=\"_ _0\"></span>or <span class=\"_ _3\"></span>credited <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>income <span class=\"_ _3\"></span>statement, <span class=\"_ _0\"></span>excep<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>when <span class=\"_ _0\"></span>it <span class=\"_ _3\"></span>relates <span class=\"_ _0\"></span>to items <span class=\"_ _0\"></span>cha<span class=\"_ _0\"></span>rged <span class=\"_ _3\"></span>or <span class=\"_ _0\"></span>credite<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>in <span class=\"_ _3\"></span>other <span class=\"_ _0\"></span>compr<span class=\"_ _0\"></span>ehensiv<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>income, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>which <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>deferred <span class=\"_ _3\"></span>tax <span class=\"_ _0\"></span>is also <span class=\"_ _1\"></span>dealt <span class=\"_ _18\"></span>wi<span class=\"_ _0\"></span>th <span class=\"_ _18\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _18\"></span>other <span class=\"_ _1\"></span>comp<span class=\"_ _0\"></span>rehensive <span class=\"_ _1\"></span>income. <span class=\"_ _1\"></span>The <span class=\"_ _1\"></span>measurement of <span class=\"_ _18\"></span>deferred <span class=\"_ _1\"></span>tax <span class=\"_ _1\"></span>liabilities <span class=\"_ _1\"></span>an<span class=\"_ _0\"></span><span class=\"ls16\">d </span>assets <span class=\"_ _3\"></span>reflects <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>tax <span class=\"_ _3\"></span>consequences<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>would <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>ollow <span class=\"_ _3\"></span>from <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>ma<span class=\"_ _0\"></span>nner <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>whi<span class=\"_ _0\"></span>ch <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>Group expects, <span class=\"_ _1\"></span>at <span class=\"_ _18\"></span>the end <span class=\"_ _18\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>reporting <span class=\"_ _1\"></span>period, <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>recover or <span class=\"_ _18\"></span>settle <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>carrying <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>its <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span>ssets and <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>iabilities. <span class=\"_ _0\"></span>De<span class=\"_ _0\"></span>ferred <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ax <span class=\"_ _0\"></span>asset<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>and <span class=\"_ _3\"></span>liabilities <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>offset <span class=\"_ _3\"></span>when<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>there <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>lega<span class=\"_ _0\"></span>lly <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>forceable right <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>set <span class=\"_ _0\"></span>off <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>urrent <span class=\"_ _0\"></span>tax <span class=\"_ _0\"></span>assets <span class=\"_ _0\"></span>agai<span class=\"_ _0\"></span>nst <span class=\"_ _0\"></span>current <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>x <span class=\"_ _0\"></span>liabilities <span class=\"_ _0\"></span>and <span class=\"_ _3\"></span>when <span class=\"_ _0\"></span>they <span class=\"_ _0\"></span>relate <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>incom<span class=\"_ _0\"></span>e taxes <span class=\"_ _1\"></span>levied <span class=\"_ _1\"></span>by <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>same <span class=\"_ _1\"></span>taxation <span class=\"_ _1\"></span>authority <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _18\"></span>Gr<span class=\"_ _0\"></span>oup <span class=\"_ _18\"></span>intend<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>to <span class=\"_ _18\"></span>se<span class=\"_ _0\"></span>ttle <span class=\"_ _1\"></span>its <span class=\"_ _1\"></span>current <span class=\"_ _1\"></span>tax <span class=\"_ _1\"></span>assets and liabiliti<span class=\"_ _0\"></span>es on a net basis. Leases All <span class=\"_ _17\"> </span>leasing <span class=\"_\"> </span>agreements <span class=\"_ _17\"> </span>with <span class=\"_\"> </span>a <span class=\"_ _c\"> </span>duration <span class=\"_\"> </span>exceeding <span class=\"_ _17\"> </span>12 <span class=\"_\"> </span>months <span class=\"_ _c\"> </span>are <span class=\"_\"> </span>capitalized. <span class=\"_ _17\"> </span>The <span class=\"_\"> </span>Group assesses whether a legally enforceable contract is <span class=\"_ _1\"></span>or contains a lease at <span class=\"_ _1\"></span>the inc<span class=\"_ _0\"></span>eption date of<span class=\"_ _1\"></span> the <span class=\"_ _3\"></span>contract. <span class=\"_ _4\"></span>The <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ssessment <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>ncludes <span class=\"_ _3\"></span>several<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>criteria <span class=\"_ _4\"></span>to <span class=\"_ _3\"></span>be <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>termined <span class=\"_ _4\"></span>based <span class=\"_ _3\"></span>on <span class=\"_ _4\"></span>judgment<span class=\"_ _0\"></span> that <span class=\"_ _12\"></span>includes <span class=\"_ _12\"></span>whether <span class=\"_ _12\"> </span>there <span class=\"_ _12\"> </span>is <span class=\"_ _12\"> </span>an<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>dentifiable <span class=\"_ _12\"></span>asset <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>connection <span class=\"_ _12\"> </span>to <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>lease, <span class=\"_ _12\"> </span>wheth<span class=\"_ _0\"></span>er <span class=\"_ _4\"></span>the Group <span class=\"_ _3\"></span>has<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>right <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ontrol <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>use <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _3\"></span>iden<span class=\"_ _0\"></span>tifiab<span class=\"_ _0\"></span>le <span class=\"_ _4\"></span>asset, <span class=\"_ _3\"></span>and<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>wheth<span class=\"_ _0\"></span>er <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>an obtain substantial<span class=\"_ _0\"></span>ly all economic benefi<span class=\"_ _0\"></span>ts from the i<span class=\"_ _0\"></span>dentifiable asset. <span class=\"_ _0\"></span> The <span class=\"_ _1b\"> </span>G<span class=\"_ _1\"></span>roup <span class=\"_ _1b\"> </span>recognizes <span class=\"_ _1b\"> </span>a <span class=\"_ _1b\"> </span>right-<span class=\"ls19\">of</span>-<span class=\"ff4\">use <span class=\"_ _1b\"> </span>(\u201cROU\u201d) <span class=\"_ _1b\"> </span>ass<span class=\"_ _1\"></span>et <span class=\"_ _1b\"> </span>and <span class=\"_ _1b\"> </span>a <span class=\"_ _10\"> </span>lease <span class=\"_ _1b\"> </span>liability <span class=\"_ _1b\"> </span>at <span class=\"_ _10\"> </span>the <span class=\"_ _1b\"> </span>lease </span>commencement <span class=\"_ _c\"> </span>date. <span class=\"_ _c\"> </span>The <span class=\"_ _c\"> </span>lease <span class=\"_ _c\"> </span>liab<span class=\"_ _0\"></span>ility <span class=\"_ _16\"> </span>i<span class=\"_ _0\"></span>s <span class=\"_ _16\"> </span>calculated <span class=\"_ _c\"> </span>based <span class=\"_ _c\"> </span>on <span class=\"_ _17\"> </span>the <span class=\"_ _c\"> </span>present <span class=\"_ _c\"> </span>value <span class=\"_ _16\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _16\"> </span>the<span class=\"_ _0\"></span> contractual <span class=\"_ _39\"> </span>min<span class=\"_ _0\"></span>imum <span class=\"_ _39\"> </span>le<span class=\"_ _0\"></span>ase <span class=\"_ _39\"> </span>pay<span class=\"_ _0\"></span>ments <span class=\"_ _39\"> </span>using <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>incremental<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>interest <span class=\"_ _39\"> </span>rat<span class=\"_ _0\"></span>e <span class=\"_ _39\"> </span>of <span class=\"_ _16\"> </span>the <span class=\"_ _39\"> </span>lease. <span class=\"_ _16\"> </span>The<span class=\"_ _0\"></span> contractual <span class=\"_ _1\"></span>minimum <span class=\"_ _1\"></span>lea<span class=\"_ _0\"></span>se <span class=\"_ _18\"></span>p<span class=\"_ _0\"></span>ayments <span class=\"_ _1\"></span>consist of <span class=\"_ _18\"></span>fixed <span class=\"_ _1\"></span>paymen<span class=\"_ _0\"></span>ts <span class=\"_ _18\"></span>ba<span class=\"_ _0\"></span>sed <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>contractual<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>amount at <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>time <span class=\"_ _12\"> </span>of <span class=\"_ _12\"></span>concl<span class=\"_ _0\"></span>usion <span class=\"_ _12\"></span>of <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>agreemen<span class=\"_ _0\"></span>t. <span class=\"_ _12\"></span>The <span class=\"_ _12\"> </span>lea<span class=\"_ _0\"></span>se <span class=\"_ _12\"> </span>l<span class=\"_ _0\"></span>iability <span class=\"_ _12\"></span>is <span class=\"_ _12\"></span>subsequen<span class=\"_ _0\"></span>tly <span class=\"_ _12\"></span>measured <span class=\"_ _12\"></span>at amortized <span class=\"_ _18\"></span>cost <span class=\"_ _1\"></span>under <span class=\"_ _18\"></span>the <span class=\"_ _1\"></span>effective <span class=\"_ _18\"></span>interest <span class=\"_ _18\"></span>ra<span class=\"_ _0\"></span>te <span class=\"_ _18\"></span>during <span class=\"_ _1\"></span>the <span class=\"_ _18\"></span>lease <span class=\"_ _18\"></span>term<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>and <span class=\"_ _18\"></span>may<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>also <span class=\"_ _18\"></span>be <span class=\"_ _18\"></span>adjusted to management\u2019s rea<span class=\"_ _0\"></span>ssessment of f<span class=\"_ _0\"></span>uture lease paymen<span class=\"_ _0\"></span>ts based on options<span class=\"_ _0\"></span> exercised, <span class=\"_ _0\"></span><span class=\"ff1\"> </span>Current tax and deferred<span class=\"_ _0\"></span> tax for the year<span class=\"_ _0\"></span> Current and deferred tax are <span class=\"_ _1\"></span>recognized in profit o<span class=\"_ _1\"></span>r loss, except when they <span class=\"_ _1\"></span>relate to items that are recognized <span class=\"_ _1\"></span>in other comprehensive income or directly <span class=\"_ _1\"></span>in equity, <span class=\"_ _1\"></span>in which case, the <span class=\"_ _1\"></span>current<span class=\"_ _0\"></span> and <span class=\"_ _39\"> </span>deferred <span class=\"_ _16\"> </span>tax <span class=\"_ _39\"> </span>are <span class=\"_ _39\"> </span>also <span class=\"_ _39\"> </span>rec<span class=\"_ _0\"></span>ognized <span class=\"_ _39\"> </span>in <span class=\"_ _39\"> </span>other <span class=\"_ _16\"> </span>comprehensive <span class=\"_ _39\"> </span>inc<span class=\"_ _0\"></span>ome <span class=\"_ _39\"> </span>or <span class=\"_ _39\"> </span>directly <span class=\"_ _39\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _12\"> </span>eq<span class=\"_ _0\"></span>uity respectively. Deferred <span class=\"_ _0\"></span>tax b<span class=\"_ _0\"></span>enefit <span class=\"_ _0\"></span>has not <span class=\"_ _0\"></span>been <span class=\"_ _3\"></span>recognized i<span class=\"_ _0\"></span>n the <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>alance <span class=\"_ _0\"></span>sheet <span class=\"_ _0\"></span>as the<span class=\"_ _0\"></span> Group <span class=\"_ _0\"></span>is i<span class=\"_ _0\"></span>n its <span class=\"_ _0\"></span>start<span class=\"_ _0\"></span>-up <span class=\"_ _4\"></span>phase <span class=\"_ _12\"></span>and <span class=\"_ _12\"></span>does <span class=\"_ _12\"></span>no <span class=\"_ _12\"></span>have <span class=\"_ _4\"></span>an<span class=\"_ _0\"></span>y <span class=\"_ _4\"></span>historical<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>results <span class=\"_ _12\"></span>to <span class=\"_ _4\"></span>refer <span class=\"_ _12\"></span>to <span class=\"_ _12\"></span>when <span class=\"_ _12\"></span>asse<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ing <span class=\"_ _4\"></span>whether <span class=\"_ _12\"></span>future taxable profits will b<span class=\"_ _0\"></span>e sufficien<span class=\"_ _0\"></span>t to utilize the tax ben<span class=\"_ _0\"></span>efit. Property, plant &amp; equip<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span> Property, <span class=\"_ _39\"> </span>plan<span class=\"_ _0\"></span>t, <span class=\"_ _39\"> </span>and <span class=\"_ _39\"> </span>eq<span class=\"_ _0\"></span>uipment <span class=\"_ _39\"> </span>i<span class=\"_ _0\"></span>s <span class=\"_ _39\"> </span>measured <span class=\"_ _39\"> </span>a<span class=\"_ _0\"></span>t <span class=\"_ _16\"> </span>cost, <span class=\"_ _39\"> </span>whi<span class=\"_ _0\"></span>ch <span class=\"_ _39\"> </span>incl<span class=\"_ _0\"></span>udes <span class=\"_ _12\"> </span>c<span class=\"_ _0\"></span>apitalized <span class=\"_ _16\"> </span>borrowing costs, <span class=\"_ _f\"> </span>less <span class=\"_ _f\"> </span>accum<span class=\"_ _0\"></span>ulated <span class=\"_ _f\"> </span>depreciati<span class=\"_ _0\"></span>on <span class=\"_ _15\"> </span>a<span class=\"_ _0\"></span>nd <span class=\"_ _f\"> </span>costs <span class=\"_ _f\"> </span>include<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>exp<span class=\"_ _0\"></span>enditure<span class=\"_ _0\"></span>s <span class=\"_ _f\"> </span>that <span class=\"_ _f\"> </span>are <span class=\"_ _f\"> </span>directl<span class=\"_ _0\"></span>y Financial instruments<span class=\"_ _0\"></span>  A <span class=\"_ _3\"></span>financi<span class=\"_ _0\"></span>al <span class=\"_ _3\"></span>instrument <span class=\"_ _3\"></span>is <span class=\"_ _4\"></span>any <span class=\"_ _4\"></span>contract <span class=\"_ _3\"></span>that <span class=\"_ _4\"></span>gives <span class=\"_ _3\"></span>rise <span class=\"_ _4\"></span>to <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>fina<span class=\"_ _0\"></span>ncial <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>sset <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>one <span class=\"_ _4\"></span>entity <span class=\"_ _3\"></span>an<span class=\"_ _0\"></span>d <span class=\"_ _3\"></span>a financial<span class=\"_ _0\"></span> liability or equity i<span class=\"_ _0\"></span>nstrument for another e<span class=\"_ _0\"></span>ntity<span class=\"ls40\">.  </span> renegotiations, or chang<span class=\"_ _0\"></span>es of an index<span class=\"_ _0\"></span> rate. The <span class=\"_ _12\"></span>ROU <span class=\"_ _12\"></span>asset <span class=\"_ _12\"></span>is <span class=\"_ _12\"></span>calculated <span class=\"_ _12\"> </span>b<span class=\"_ _0\"></span>ased <span class=\"_ _12\"></span>on <span class=\"_ _4\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>ease <span class=\"_ _12\"></span>liabi<span class=\"_ _0\"></span>lity, <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>lus <span class=\"_ _4\"></span>in<span class=\"_ _0\"></span>itial <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span>rect <span class=\"_ _4\"></span>costs <span class=\"_ _12\"> </span>toward<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>the<span class=\"_ _0\"></span> lease, <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>less <span class=\"_ _3\"></span>any <span class=\"_ _0\"></span>incen<span class=\"_ _0\"></span>tives <span class=\"_ _0\"></span>granted <span class=\"_ _3\"></span>by <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>lessor. <span class=\"_ _3\"></span>The <span class=\"_ _0\"></span>ROU <span class=\"_ _3\"></span>asset <span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>subsequently<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>amortized under <span class=\"_ _39\"> </span>the <span class=\"_ _16\"> </span>straigh<span class=\"_ _0\"></span>t-line <span class=\"_ _16\"> </span>method <span class=\"_ _16\"> </span>under <span class=\"_ _16\"> </span>the <span class=\"_ _39\"> </span>short<span class=\"_ _0\"></span>er <span class=\"_ _39\"> </span>of<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>the <span class=\"_ _39\"> </span>le<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>e <span class=\"_ _39\"> </span>term <span class=\"_ _16\"> </span>or <span class=\"_ _16\"> </span>the <span class=\"_ _39\"> </span>u<span class=\"_ _0\"></span>seful <span class=\"_ _39\"> </span>life <span class=\"_ _16\"> </span>of <span class=\"_ _39\"> </span>the<span class=\"_ _0\"></span> underlying <span class=\"_ _23\"> </span>asset <span class=\"_ _13\"> </span>and <span class=\"_ _23\"> </span>is <span class=\"_ _13\"> </span>incl<span class=\"_ _0\"></span>uded <span class=\"_ _13\"> </span>as <span class=\"_ _13\"> </span>pa<span class=\"_ _0\"></span>rt <span class=\"_ _13\"> </span>of <span class=\"_ _23\"> </span>depreciation <span class=\"_ _23\"> </span>and <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span>mortization <span class=\"_ _13\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>the accompanyi<span class=\"_ _0\"></span>ng statements of other c<span class=\"_ _0\"></span>omprehensive i<span class=\"_ _0\"></span>ncome.<span class=\"_ _0\"></span> Leases <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>fall <span class=\"_ _3\"></span>under <span class=\"_ _0\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>IFRS <span class=\"_ _3\"></span>16 <span class=\"_ _3\"></span>short<span class=\"_ _0\"></span>-term <span class=\"_ _3\"></span>exception <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>recognized <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>straight<span class=\"_ _0\"></span>-li<span class=\"_ _0\"></span>ne <span class=\"_ _3\"></span>basis over the lease term.<span class=\"_ _0\"></span>  Trade receivables, l<span class=\"_ _0\"></span>oans and other rec<span class=\"_ _0\"></span>eivables<span class=\"_ _0\"></span> Trade <span class=\"_\"> </span>receivables, <span class=\"_\"> </span>loans <span class=\"_\"> </span>and <span class=\"_\"> </span>other <span class=\"_ _17\"> </span>receiva<span class=\"_ _0\"></span>bles <span class=\"_\"> </span>are <span class=\"_\"> </span>recognized <span class=\"_ _17\"> </span>at <span class=\"_\"> </span>invoiced <span class=\"_\"> </span>amount <span class=\"_\"> </span>and subsequently measured at <span class=\"_ _1\"></span>amortized cost using <span class=\"_ _1\"></span>the effective <span class=\"_ _1\"></span>interest method, less <span class=\"_ _1\"></span>provision for impairment. See <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>ote <span class=\"_ _1\"></span>3, 16, 20 <span class=\"_ _1\"></span>and 22 <span class=\"_ _1\"></span>for further <span class=\"_ _1\"></span>inf<span class=\"_ _0\"></span>ormation <span class=\"_ _1\"></span>ab<span class=\"_ _0\"></span>out <span class=\"_ _1\"></span>the Gro<span class=\"_ _0\"></span><span class=\"ff4\">up\u2019s accounting for </span>trade receivables, loan<span class=\"_ _0\"></span>s, other receivables an<span class=\"_ _0\"></span>d credit risk.<span class=\"_ _0\"></span> Cash and cash equiv<span class=\"_ _0\"></span>alents<span class=\"_ _0\"></span> For <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>purpos<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>resentation <span class=\"_ _12\"></span>in <span class=\"_ _12\"> </span>the <span class=\"_ _39\"> </span>stateme<span class=\"_ _0\"></span>nt <span class=\"_ _12\"></span>of <span class=\"_ _12\"></span>cash <span class=\"_ _12\"></span>flows, <span class=\"_ _12\"> </span>c<span class=\"_ _0\"></span>ash <span class=\"_ _12\"></span>a<span class=\"_ _0\"></span>nd <span class=\"_ _12\"></span>cash <span class=\"_ _12\"></span>equivalents<span class=\"_ _0\"></span> includes cash on han<span class=\"_ _0\"></span>d.  Interest rate swap The <span class=\"_ _4\"></span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _4\"></span>has <span class=\"_ _12\"></span>entered <span class=\"_ _12\"></span>into <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>nterest <span class=\"_ _4\"></span>rate <span class=\"_ _12\"></span>swap<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>to <span class=\"_ _12\"></span>hedge <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>ts <span class=\"_ _4\"></span>risk <span class=\"_ _12\"></span>exposure <span class=\"_ _12\"> </span>to <span class=\"_ _12\"></span>interest<span class=\"_ _3\"></span>-bearing debt. <span class=\"_ _39\"> </span>Changes <span class=\"_ _39\"> </span>in <span class=\"_ _39\"> </span>fai<span class=\"_ _0\"></span>r <span class=\"_ _12\"> </span>v<span class=\"_ _0\"></span>alue <span class=\"_ _12\"> </span>of<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>tho<span class=\"_ _0\"></span>se <span class=\"_ _12\"> </span>deri<span class=\"_ _0\"></span>vates <span class=\"_ _39\"> </span>is <span class=\"_ _39\"> </span>recognize<span class=\"_ _0\"></span>d <span class=\"_ _39\"> </span>as <span class=\"_ _39\"> </span>unrealiz<span class=\"_ _0\"></span>ed <span class=\"_ _12\"> </span>p<span class=\"_ _0\"></span>rofit/loss <span class=\"_ _39\"> </span>under financial<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>income/loss and allocated to, <span class=\"_ _1\"></span>an unrealized profit/loss as <span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>ther current receivables in the balance sheet.<span class=\"_ _0\"></span> Currency hedging Salmon <span class=\"_ _f\"> </span>Evolution <span class=\"_ _f\"> </span>Sales<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>AS <span class=\"_ _f\"> </span>make <span class=\"_ _f\"> </span>use <span class=\"_ _f\"> </span>of <span class=\"_ _f\"> </span>forwa<span class=\"_ _0\"></span>rd <span class=\"_ _f\"> </span>currency <span class=\"_ _f\"> </span>contracts <span class=\"_ _f\"> </span>to <span class=\"_ _f\"> </span>hedge <span class=\"_ _f\"> </span>agai<span class=\"_ _0\"></span>nst fluctuations <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>exchange <span class=\"_ _3\"></span>rates <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>arises <span class=\"_ _3\"></span>during <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>period<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>between <span class=\"_ _3\"></span>when <span class=\"_ _3\"></span>Salmon <span class=\"_ _3\"></span>Evolution<span class=\"_ _0\"></span> Sales <span class=\"_ _3\"></span>enters <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>sales <span class=\"_ _4\"></span>contract <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>when<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>roduct <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>paid <span class=\"_ _4\"></span>for. <span class=\"_ _3\"></span>Changes <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>of<span class=\"_ _0\"></span> those contracts <span class=\"_ _1\"></span>is<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>recogn<span class=\"_ _0\"></span>ized <span class=\"_ _1\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>unrealized<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>profit/loss<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>under fina<span class=\"_ _0\"></span>ncial income/loss and to <span class=\"_ _1\"></span>other current receivables in th<span class=\"_ _0\"></span>e balanc<span class=\"_ _0\"></span>e sheet.  Power hedging <span class=\"_ _0\"></span>contracts The G<span class=\"_ _1\"></span>roup has entered <span class=\"_ _1\"></span>into power <span class=\"_ _1\"></span>suppl<span class=\"_ _0\"></span>y co<span class=\"_ _1\"></span>ntract with S<span class=\"_ _1\"></span>tatkraft in o<span class=\"_ _1\"></span>rder to hedge <span class=\"_ _1\"></span>its exposure to fluctuations in the power prices. Due <span class=\"_ _1\"></span>to changes in the construction and production plan, <span class=\"ls14\">a </span>significant <span class=\"_ _12\"></span>part <span class=\"_ _12\"></span>of <span class=\"_ _4\"></span>th<span class=\"_ _0\"></span><span class=\"ls11\">is</span> <span class=\"_ _4\"></span>energy <span class=\"_ _12\"></span>contract <span class=\"_ _12\"></span>has <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>ot <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>een <span class=\"_ _4\"></span>used <span class=\"_ _12\"></span>for <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>nternal <span class=\"_ _12\"></span>purposes. <span class=\"_ _12\"></span>Hence, <span class=\"_ _12\"></span>the contract <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>longe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>considered<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>own <span class=\"_ _0\"></span>use, <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nd <span class=\"_ _0\"></span>therefore <span class=\"_ _0\"></span>meas<span class=\"_ _0\"></span>ured <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue. <span class=\"_ _0\"></span>Changes in <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _18\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _18\"></span>the<span class=\"_ _0\"></span>se <span class=\"_ _18\"></span>deriva<span class=\"_ _0\"></span>tes <span class=\"_ _18\"></span>is <span class=\"_ _1\"></span>recogni<span class=\"_ _0\"></span>zed <span class=\"_ _18\"></span>as unrealized <span class=\"_ _1\"></span>profit/loss <span class=\"_ _1\"></span>under <span class=\"_ _1\"></span>financia<span class=\"_ _0\"></span>l <span class=\"_ _18\"></span>income/los<span class=\"_ _0\"></span>s and allocated to, an <span class=\"_ _0\"></span>unrealized profit/lo<span class=\"_ _0\"></span>ss as othe<span class=\"_ _0\"></span>r current receivables in<span class=\"_ _0\"></span> the balan<span class=\"_ _0\"></span>ce sheet. Biological ass<span class=\"_ _0\"></span>ets Biological <span class=\"_ _4\"></span>assets <span class=\"_ _3\"></span>are, <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>accordance <span class=\"_ _3\"></span>wi<span class=\"_ _0\"></span>th <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>41,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>measured <span class=\"_ _3\"></span>at <span class=\"_ _4\"></span>fair <span class=\"_ _3\"></span>val<span class=\"_ _0\"></span>ue <span class=\"_ _3\"></span>unless <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>value cannot <span class=\"_ _39\"> </span>be <span class=\"_ _39\"> </span>measured <span class=\"_ _39\"> </span>reli<span class=\"_ _0\"></span>ably. <span class=\"_ _39\"> </span>For <span class=\"_ _39\"> </span>salmon <span class=\"_ _39\"> </span>in <span class=\"_ _39\"> </span>the <span class=\"_ _39\"> </span>grow<span class=\"_ _0\"></span>-out <span class=\"_ _39\"> </span>facili<span class=\"_ _0\"></span>ty, <span class=\"_ _12\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>present <span class=\"_ _39\"> </span>val<span class=\"_ _0\"></span>ue <span class=\"_ _12\"></span>model<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span>s applied <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>estimate <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>fair <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ue. <span class=\"_ _0\"></span>For <span class=\"_ _3\"></span>roe, <span class=\"_ _0\"></span>fry<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>and<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>smolt, <span class=\"_ _3\"></span>hist<span class=\"_ _0\"></span>orica<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>cost <span class=\"_ _3\"></span>is <span class=\"_ _0\"></span>deeme<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>provide the best <span class=\"_ _1\"></span>estimate of <span class=\"_ _1\"></span>fair value, and <span class=\"_ _1\"></span>hence applied. For <span class=\"_ _1\"></span>further information, please refer <span class=\"_ _1\"></span>to note 6.attributable <span class=\"_ _11\"> </span>to <span class=\"_ _11\"> </span>the <span class=\"_\"> </span>acq<span class=\"_ _0\"></span>uisition <span class=\"_ _11\"> </span>and <span class=\"_ _11\"> </span>placement <span class=\"_ _11\"> </span>of <span class=\"_ _11\"> </span>fixed <span class=\"_ _11\"> </span>assets <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>service. <span class=\"_ _11\"> </span>Costs <span class=\"_ _11\"> </span>of <span class=\"_ _11\"> </span>major replacements <span class=\"_ _4\"></span>an<span class=\"_ _0\"></span>d <span class=\"_ _4\"></span>renewals <span class=\"_ _4\"></span>tha<span class=\"_ _0\"></span>t <span class=\"_ _4\"></span>substantially<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>extend <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>econ<span class=\"_ _0\"></span>omic <span class=\"_ _4\"></span>life <span class=\"_ _12\"></span>and <span class=\"_ _4\"></span>functionality<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>of fixed <span class=\"_ _11\"> </span>asset <span class=\"_ _15\"> </span>are <span class=\"_ _11\"> </span>capitalized. <span class=\"_ _15\"> </span>Costs <span class=\"_ _11\"> </span>associated <span class=\"_ _15\"> </span>with <span class=\"_ _15\"> </span>normal <span class=\"_ _11\"> </span>main<span class=\"_ _0\"></span>tenance <span class=\"_ _11\"> </span>and <span class=\"_ _15\"> </span>repairs <span class=\"_ _11\"> </span>are expensed as incurre<span class=\"_ _0\"></span>d.  Assets <span class=\"_ _39\"> </span>are <span class=\"_ _16\"> </span>normal<span class=\"_ _0\"></span>ly <span class=\"_ _16\"> </span>considered <span class=\"_ _16\"> </span>property<span class=\"_ _0\"></span>, <span class=\"_ _39\"> </span>pl<span class=\"_ _0\"></span>ant, <span class=\"_ _39\"> </span>an<span class=\"_ _0\"></span>d <span class=\"_ _39\"> </span>equip<span class=\"_ _0\"></span>ment <span class=\"_ _39\"> </span>i<span class=\"_ _0\"></span>f <span class=\"_ _39\"> </span>the <span class=\"_ _16\"> </span>useful <span class=\"_ _16\"> </span>econ<span class=\"_ _0\"></span>omic <span class=\"_ _39\"> </span>l<span class=\"_ _0\"></span>ife exceeds <span class=\"_ _3\"></span>one <span class=\"_ _3\"></span>year. <span class=\"_ _3\"></span>Straig<span class=\"_ _0\"></span>ht-li<span class=\"_ _0\"></span>ne <span class=\"_ _3\"></span>depreciation <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>applied <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>useful <span class=\"_ _3\"></span>life <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>property, <span class=\"_ _3\"></span>plan<span class=\"_ _0\"></span>t, and <span class=\"_ _4\"></span>eq<span class=\"_ _0\"></span>ui<span class=\"ff4\">pment <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>ased <span class=\"_ _4\"></span>on <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>asset\u2019s <span class=\"_ _4\"></span>hi<span class=\"_ _0\"></span>storical <span class=\"_ _4\"></span>cost. <span class=\"_ _12\"></span>If <span class=\"_ _4\"></span>a <span class=\"_ _12\"></span>substantial<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>part <span class=\"_ _12\"></span>of <span class=\"_ _12\"></span>an <span class=\"_ _4\"></span>asset <span class=\"_ _12\"></span>has <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>n </span>individual <span class=\"_ _3\"></span>an<span class=\"_ _0\"></span>d <span class=\"_ _3\"></span>different <span class=\"_ _3\"></span>useful <span class=\"_ _3\"></span>life, <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>portion <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>depreciated <span class=\"_ _3\"></span>sepa<span class=\"_ _0\"></span>rately. <span class=\"_ _3\"></span>The <span class=\"_ _3\"></span>asset\u2019s <span class=\"_ _3\"></span>resid<span class=\"_ _0\"></span>ual value <span class=\"_\"> </span>and <span class=\"_ _17\"> </span>useful <span class=\"_\"> </span>life <span class=\"_ _17\"> </span>are <span class=\"_\"> </span>evaluated <span class=\"_\"> </span>annually. <span class=\"_ _17\"> </span>Gains <span class=\"_\"> </span>or <span class=\"_ _17\"> </span>losses <span class=\"_\"> </span>arising <span class=\"_ _17\"> </span>fr<span class=\"_ _3\"></span>om <span class=\"_ _17\"> </span>the <span class=\"_\"> </span>disposal <span class=\"_\"> </span>or retirement <span class=\"_ _0\"></span>of an a<span class=\"_ _0\"></span>sset ar<span class=\"_ _0\"></span>e determined <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>the di<span class=\"_ _0\"></span>fference <span class=\"_ _0\"></span>between <span class=\"_ _0\"></span>the sal<span class=\"_ _0\"></span>es proceeds <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>the carrying <span class=\"_ _3\"></span>amount <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>asset <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>recogni<span class=\"_ _0\"></span>zed <span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>part <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>other <span class=\"_ _3\"></span>income <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ccompanying statements of other c<span class=\"_ _0\"></span>omprehensive in<span class=\"_ _0\"></span>come.<span class=\"_ _0\"></span> Depreciation <span class=\"_\"> </span>is <span class=\"_ _c\"> </span>c<span class=\"_ _0\"></span>harged <span class=\"_\"> </span>to <span class=\"_ _c\"> </span>expense<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>when<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>the <span class=\"_\"> </span>property, <span class=\"_ _c\"> </span>pla<span class=\"_ _0\"></span>nt <span class=\"_ _17\"> </span>or <span class=\"_\"> </span>equipment <span class=\"_ _17\"> </span>is <span class=\"_\"> </span>ready <span class=\"_ _17\"> </span>for intended use. <span class=\"_ _1\"></span>As per <span class=\"_ _1\"></span>31.12.2022 the Company is <span class=\"_ _1\"></span>still in <span class=\"_ _1\"></span>a test- and <span class=\"_ _1\"></span>verification phase <span class=\"_ _1\"></span>for its <span class=\"_ _1\"></span>Indre Har\u00f8y <span class=\"_ _0\"></span>fac<span class=\"_ _0\"></span>ility <span class=\"_ _0\"></span>and <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>facility<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>therefore <span class=\"_ _3\"></span>not <span class=\"_ _0\"></span>deemed <span class=\"_ _3\"></span>ready <span class=\"_ _0\"></span>for <span class=\"_ _3\"></span>intended <span class=\"_ _0\"></span>use. <span class=\"_ _3\"></span>As <span class=\"_ _0\"></span>su<span class=\"_ _3\"></span>ch, <span class=\"_ _0\"></span>assets under <span class=\"_ _1\"></span>construction are <span class=\"_ _1\"></span>not <span class=\"_ _1\"></span>depreciated. On <span class=\"_ _18\"></span>the same <span class=\"_ _1\"></span>note, <span class=\"_ _1\"></span>all o<span class=\"_ _1\"></span>perating income <span class=\"_ _18\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>associated to <span class=\"_ _12\"> </span>the <span class=\"_ _39\"> </span>fact <span class=\"_ _39\"> </span>tha<span class=\"_ _0\"></span>t <span class=\"_ _12\"> </span>the <span class=\"_ _39\"> </span>Comp<span class=\"_ _0\"></span>any <span class=\"_ _39\"> </span>is <span class=\"_ _39\"> </span>still <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>a <span class=\"_ _39\"> </span>test<span class=\"_ _0\"></span>-phase <span class=\"_ _39\"> </span>for <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span>ts <span class=\"_ _12\"></span>only <span class=\"_ _39\"> </span>operati<span class=\"_ _0\"></span>ng <span class=\"_ _12\"> </span>fac<span class=\"_ _0\"></span>ility. <span class=\"_ _12\"> </span>H<span class=\"_ _0\"></span>owever, operating income is rec<span class=\"_ _0\"></span>ognised in<span class=\"_ _0\"></span> the P&amp;L. Impairment Management reviews lon<span class=\"_ _0\"></span>g-lived assets for impairmen<span class=\"_ _0\"></span>t annually, or more frequently, whenever events or changes in c<span class=\"_ _0\"></span>ircumstances indicate tha<span class=\"_ _0\"></span>t the carrying value may not be recoverable. The recoverable amount<span class=\"_ _0\"></span> is the higher of an asset\u2019s fair value less costs of disposal an<span class=\"_ _0\"></span>d value in use. When such a<span class=\"_ _0\"></span>ssets are identi<span class=\"_ _0\"></span>fied, with certain in<span class=\"_ _0\"></span>dicators, an impairmen<span class=\"_ _0\"></span>t test will<span class=\"_ _0\"></span> b<span class=\"_ _0\"></span>e carried out.  If an <span class=\"_ _0\"></span>evaluation <span class=\"_ _0\"></span>is require<span class=\"_ _0\"></span>d, the <span class=\"_ _0\"></span>estimated<span class=\"_ _0\"></span> future <span class=\"_ _0\"></span>undiscounted <span class=\"_ _0\"></span>cash <span class=\"_ _0\"></span>flows <span class=\"_ _0\"></span>associated <span class=\"_ _0\"></span>with the<span class=\"_ _0\"></span> asset <span class=\"_ _1\"></span>are compared to <span class=\"_ _1\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>asset\u2019s carrying value <span class=\"_ _1\"></span>to determine if <span class=\"_ _1\"></span>an adjustment <span class=\"_ _1\"></span>for impairment to <span class=\"_ _0\"></span>such <span class=\"_ _3\"></span>asset <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>necessary. <span class=\"_ _3\"></span>The <span class=\"_ _3\"></span>effect <span class=\"_ _0\"></span>of <span class=\"_ _3\"></span>any <span class=\"_ _3\"></span>impai<span class=\"_ _0\"></span>rment <span class=\"_ _3\"></span>would <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>expen<span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>difference between the<span class=\"_ _0\"></span> fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>of s<span class=\"_ _0\"></span>uch asset <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>it\u2019s carry<span class=\"_ _0\"></span>ing value. <span class=\"_ _0\"></span>Non<span class=\"_ _0\"></span><span class=\"ff1\">-fina<span class=\"_ _0\"></span>ncial a<span class=\"_ _0\"></span>ssets that <span class=\"_ _0\"></span>suffered </span>an <span class=\"_ _17\"> </span>impai<span class=\"_ _0\"></span>rment <span class=\"_ _17\"> </span>are <span class=\"_ _17\"> </span>revi<span class=\"_ _0\"></span>ewed <span class=\"_ _17\"> </span>for <span class=\"_\"> </span>possible <span class=\"_ _17\"> </span>rever<span class=\"_ _0\"></span>sal <span class=\"_ _17\"> </span>of <span class=\"_\"> </span>the <span class=\"_ _c\"> </span>impai<span class=\"_ _0\"></span>rment <span class=\"_ _17\"> </span>at <span class=\"_\"> </span>the <span class=\"_ _17\"> </span>end <span class=\"_ _17\"> </span>of <span class=\"_\"> </span>each reporting period. <span class=\"_ _0\"></span> Patents <span class=\"_ _11\"> </span>ar<span class=\"_ _0\"></span>e <span class=\"_ _11\"> </span>capital<span class=\"_ _0\"></span>ized <span class=\"_ _11\"> </span>a<span class=\"_ _0\"></span>nd <span class=\"_ _11\"> </span>measured<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>at <span class=\"_ _15\"> </span>cost <span class=\"_ _11\"> </span>less <span class=\"_ _15\"> </span>accumulated <span class=\"_ _11\"> </span>a<span class=\"_ _0\"></span>mortization <span class=\"_ _15\"> </span>and <span class=\"_ _11\"> </span>any accumulated impairmen<span class=\"_ _0\"></span>t losses, if any<span class=\"_ _0\"></span>.  Intangible assets<span class=\"_ _0\"></span> Expenses <span class=\"_ _f\"> </span>rel<span class=\"_ _0\"></span>ated <span class=\"_ _f\"> </span>to <span class=\"_ _f\"> </span>r<span class=\"_ _0\"></span>esearch <span class=\"_ _f\"> </span>a<span class=\"_ _0\"></span>ctivities <span class=\"_ _f\"> </span>are <span class=\"_ _10\"> </span>expensed <span class=\"_ _f\"> </span>as <span class=\"_ _10\"> </span>incurred. <span class=\"_ _f\"> </span>E<span class=\"_ _0\"></span>xpenses <span class=\"_ _f\"> </span>rel<span class=\"_ _0\"></span>ated <span class=\"_ _f\"> </span>to development <span class=\"_ _24\"> </span>ac<span class=\"_ _0\"></span>tivities <span class=\"_ _24\"> </span>a<span class=\"_ _0\"></span>re <span class=\"_ _24\"> </span>capitalized <span class=\"_ _13\"> </span>if <span class=\"_ _24\"> </span>the <span class=\"_ _24\"> </span>product <span class=\"_ _13\"> </span>or <span class=\"_ _24\"> </span>process <span class=\"_ _13\"> </span>is <span class=\"_ _24\"> </span>techni<span class=\"_ _0\"></span>cally <span class=\"_ _24\"> </span>and commercially feasible, <span class=\"_ _18\"></span>and the <span class=\"_ _18\"></span>Group <span class=\"_ _1\"></span>has <span class=\"_ _1\"></span>adequ<span class=\"_ _0\"></span>ate <span class=\"_ _18\"></span>res<span class=\"_ _0\"></span>ources <span class=\"_ _1\"></span>to <span class=\"_ _18\"></span>c<span class=\"_ _0\"></span>omplete the <span class=\"_ _18\"></span>devel<span class=\"_ _3\"></span>opment. Acquisitions In accordance with IFRS, goodwill is allocated to each of <span class=\"_ _1\"></span>the acquirer\u2019s cash generating units, or <span class=\"_ _1\"></span>group <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>cash generating <span class=\"_ _1\"></span>units, that <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>expected to <span class=\"_ _18\"></span>benefi<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>from <span class=\"_ _1\"></span>the business <span class=\"_ _18\"></span>c<span class=\"_ _0\"></span>ombination. This can <span class=\"_ _0\"></span>include <span class=\"_ _0\"></span>existing <span class=\"_ _0\"></span>CGU\u2019s <span class=\"_ _0\"></span>of the <span class=\"_ _0\"></span>acquirer <span class=\"_ _0\"></span>irrespective <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>whether <span class=\"_ _0\"></span>other assets<span class=\"_ _0\"></span> or <span class=\"_ _0\"></span>liabilities of the acquiree are a<span class=\"_ _0\"></span>ssigned to those uni<span class=\"_ _0\"></span>ts.  In <span class=\"_ _0\"></span>identifying <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>CGU, an <span class=\"_ _0\"></span>entity <span class=\"_ _0\"></span>considers <span class=\"_ _0\"></span>cash <span class=\"_ _0\"></span>flows <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>parties <span class=\"_ _0\"></span>outside <span class=\"_ _0\"></span>of the<span class=\"_ _0\"></span> entity<span class=\"_ _0\"></span>. If <span class=\"_ _0\"></span>an active <span class=\"_ _4\"></span>market <span class=\"_ _4\"></span>exi<span class=\"_ _0\"></span>sts <span class=\"_ _4\"></span>for <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>he <span class=\"_ _4\"></span>output <span class=\"_ _4\"></span>produced <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>y <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>group <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ssets, <span class=\"_ _4\"></span>these <span class=\"_ _4\"></span>assets <span class=\"_ _4\"></span>or group of assets shal<span class=\"_ _0\"></span>l be identified a<span class=\"_ _0\"></span>s a CGU, even if some <span class=\"_ _0\"></span>or all<span class=\"_ _0\"></span> of the output is <span class=\"_ _0\"></span>used internally.<span class=\"_ _0\"></span>  In identifying whether <span class=\"_ _1\"></span>cash inflows <span class=\"_ _1\"></span>from an <span class=\"_ _1\"></span>asset (or <span class=\"_ _1\"></span>groups of <span class=\"_ _1\"></span>assets) is <span class=\"_ _1\"></span>larg<span class=\"_ _0\"></span>ely independent of the <span class=\"_ _39\"> </span>cash <span class=\"_ _16\"> </span>inflows <span class=\"_ _16\"> </span>from <span class=\"_ _16\"> </span>other <span class=\"_ _16\"> </span>assets <span class=\"_ _39\"> </span>(<span class=\"_ _0\"></span>or <span class=\"_ _39\"> </span>gro<span class=\"_ _0\"></span>ups <span class=\"_ _39\"> </span>of <span class=\"_ _16\"> </span>assets). <span class=\"_ _16\"> </span>An <span class=\"_ _39\"> </span>en<span class=\"_ _0\"></span>tity <span class=\"_ _39\"> </span>con<span class=\"_ _0\"></span>siders <span class=\"_ _39\"> </span>various<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>factor<span class=\"_ _0\"></span>s including: -<span class=\"_ _1b\"> </span>How <span class=\"_ _39\"> </span>man<span class=\"_ _0\"></span>agement <span class=\"_ _16\"> </span><span class=\"ff4\">monitors <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>entity\u2019s <span class=\"_ _16\"> </span>opera<span class=\"_ _0\"></span>tions <span class=\"_ _16\"> </span>(such <span class=\"_ _16\"> </span>as <span class=\"_ _16\"> </span>by <span class=\"_ _16\"> </span>product <span class=\"_ _16\"> </span>lines, <span class=\"_ _16\"> </span>businesses,</span>individual loca<span class=\"_ _0\"></span>tions, districts, or regiona<span class=\"_ _0\"></span>l areas); or<span class=\"_ _0\"></span> -<span class=\"_ _15\"> </span><span class=\"ff4\">How <span class=\"_ _3\"></span>management <span class=\"_ _3\"></span>ma<span class=\"_ _0\"></span>kes <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>decisions <span class=\"_ _3\"></span>ab<span class=\"_ _0\"></span>out <span class=\"_ _3\"></span>continuing <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>disp<span class=\"_ _0\"></span>osing <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>entity<span class=\"_ _0\"></span>\u2019s <span class=\"_ _3\"></span>assets</span>and operations<span class=\"_ _0\"></span> According <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>3<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>transacti<span class=\"_ _0\"></span>ons <span class=\"_ _3\"></span>costs <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>not <span class=\"_ _3\"></span>recogn<span class=\"_ _0\"></span>ized <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>balanc<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>sheet <span class=\"_ _3\"></span>but <span class=\"_ _3\"></span>taken <span class=\"_ _3\"></span>to<span class=\"_ _0\"></span> profit and loss.<span class=\"_ _0\"></span> In the relevant peri<span class=\"_ _0\"></span>od The Group have n<span class=\"_ _0\"></span>ot had activi<span class=\"_ _0\"></span>ties related to acquisi<span class=\"_ _0\"></span>tion activities.<span class=\"_ _0\"></span><span class=\"ff3\"> </span>Trade and Other Receiv<span class=\"_ _0\"></span>ables Trade <span class=\"_ _1\"></span>receivables are <span class=\"_ _1\"></span>initially <span class=\"_ _1\"></span>recognized at <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span>mortized cost, <span class=\"_ _18\"></span>l<span class=\"_ _0\"></span>ess <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>provision <span class=\"_ _1\"></span>for expected <span class=\"_ _1\"></span>credit losses. Credit <span class=\"_ _1\"></span>loss provisions are <span class=\"_ _1\"></span>based on individual customer <span class=\"_ _1\"></span>assessments<span class=\"_ _0\"></span> over <span class=\"_ _1\"></span>each reporting period and not on a<span class=\"_ _0\"></span> 12-month p<span class=\"_ _0\"></span>eriod.  The Group has pr<span class=\"_ _0\"></span>ocedures t<span class=\"_ _0\"></span>o ensure that prod<span class=\"_ _0\"></span>ucts are only sold t<span class=\"_ _0\"></span>o cust<span class=\"_ _0\"></span>omers with sa<span class=\"_ _0\"></span>tisfactory creditworthiness, <span class=\"_\"> </span>where <span class=\"_ _17\"> </span>credit <span class=\"_\"> </span>insu<span class=\"_ _1\"></span>rance <span class=\"_\"> </span>is <span class=\"_ _17\"> </span>used <span class=\"_\"> </span>when <span class=\"_ _c\"> </span>deemed <span class=\"_\"> </span>necessary. <span class=\"_\"> </span>T<span class=\"_ _1\"></span>his <span class=\"_\"> </span>risk <span class=\"_ _c\"> </span>is, <span class=\"_\"> </span>per 31.12.2022, not considere<span class=\"_ _0\"></span>d to be material. <span class=\"_ _0\"></span><span class=\"ls0\"> </span>In 2022 <span class=\"_ _0\"></span>all produced <span class=\"_ _0\"></span>fish <span class=\"_ _0\"></span>was sold t<span class=\"_ _0\"></span>o Salmon <span class=\"_ _0\"></span>Evolution Sales <span class=\"_ _0\"></span>AS, which<span class=\"_ _0\"></span> in tur<span class=\"_ _0\"></span>n sold it <span class=\"_ _0\"></span>to external customers. The sal<span class=\"_ _0\"></span>es company secures the b<span class=\"_ _0\"></span>ulk of its sales through credi<span class=\"_ _0\"></span>t insurance. <span class=\"_ _3\"></span> Classification of curr<span class=\"_ _0\"></span>ent and non<span class=\"_ _0\"></span>-current items Assets <span class=\"_ _3\"></span>are <span class=\"_ _4\"></span>cla<span class=\"_ _0\"></span>ssified <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>current <span class=\"_ _4\"></span>when <span class=\"_ _4\"></span>it <span class=\"_ _4\"></span>expected <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>be <span class=\"_ _3\"></span>rea<span class=\"_ _0\"></span>lized <span class=\"_ _4\"></span>or <span class=\"_ _3\"></span>sold, <span class=\"_ _12\"> </span>or <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>used <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>the Group's <span class=\"_ _1\"></span>normal <span class=\"_ _1\"></span>operating <span class=\"_ _1\"></span>cycle, o<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>falls <span class=\"_ _1\"></span>due <span class=\"_ _1\"></span>or <span class=\"_ _18\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>e<span class=\"_ _0\"></span>xpected <span class=\"_ _1\"></span>to <span class=\"_ _18\"></span>be<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>realized <span class=\"_ _1\"></span>within 12 <span class=\"_ _18\"></span>months <span class=\"_ _1\"></span>after the <span class=\"_ _3\"></span>end <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>reporting <span class=\"_ _4\"></span>date. <span class=\"_ _3\"></span>Assets <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>not <span class=\"_ _3\"></span>fall <span class=\"_ _3\"></span>under <span class=\"_ _3\"></span>this <span class=\"_ _3\"></span>defi<span class=\"_ _0\"></span>nition <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>classifi<span class=\"_ _0\"></span>ed <span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>non<span class=\"_ _3\"></span>-current. Liabil<span class=\"_ _0\"></span>ities are c<span class=\"_ _0\"></span>lassified as <span class=\"_ _0\"></span>current <span class=\"_ _0\"></span>when th<span class=\"_ _0\"></span>ey are <span class=\"_ _0\"></span>expected to <span class=\"_ _0\"></span>be settled <span class=\"_ _0\"></span>in the <span class=\"_ _0\"></span>normal operating <span class=\"_ _1\"></span>cycle <span class=\"_ _18\"></span>of<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>or <span class=\"_ _18\"></span>are <span class=\"_ _1\"></span>expected <span class=\"_ _1\"></span>to <span class=\"_ _18\"></span>b<span class=\"_ _0\"></span>e <span class=\"_ _18\"></span>settled<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>within <span class=\"_ _1\"></span>12 <span class=\"_ _1\"></span>months <span class=\"_ _18\"></span>after <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>reporting date, or if <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group do<span class=\"_ _0\"></span>es not <span class=\"_ _0\"></span>have a<span class=\"_ _0\"></span>n unconditi<span class=\"_ _0\"></span>onal ri<span class=\"_ _0\"></span>ght to postp<span class=\"_ _0\"></span>one settl<span class=\"_ _0\"></span>ement for a<span class=\"_ _0\"></span>t least 12 mon<span class=\"_ _0\"></span>ths after <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>reporting <span class=\"_ _0\"></span>date. <span class=\"_ _0\"></span>Liabili<span class=\"_ _0\"></span>ties that do <span class=\"_ _0\"></span>not <span class=\"_ _0\"></span>fall <span class=\"_ _0\"></span>under this <span class=\"_ _0\"></span>defi<span class=\"_ _0\"></span>nition <span class=\"_ _0\"></span>are c<span class=\"_ _0\"></span>lassified as non-current. Borrowings Borrowings <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>initially<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>recognized <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>value, <span class=\"_ _4\"></span>net <span class=\"_ _4\"></span>of<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>transaction <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>osts <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span>curred. <span class=\"_ _3\"></span>B<span class=\"_ _0\"></span>orrowings are <span class=\"_ _0\"></span>subsequently<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>measured <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>amortized <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ost. <span class=\"_ _0\"></span>Any <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>fference <span class=\"_ _0\"></span>between <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>proceeds <span class=\"_ _0\"></span>(net <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f transaction costs) and th<span class=\"_ _0\"></span>e redemption am<span class=\"_ _0\"></span>ount is recognized in profit or l<span class=\"_ _0\"></span>oss over the period of<span class=\"_ _0\"></span> the <span class=\"_ _15\"> </span>borrowings <span class=\"_ _11\"> </span>usin<span class=\"_ _0\"></span>g <span class=\"_ _11\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>effect<span class=\"_ _0\"></span>ive <span class=\"_ _15\"> </span>interest <span class=\"_ _15\"> </span>method. <span class=\"_ _11\"> </span>Borr<span class=\"_ _0\"></span>owings <span class=\"_ _15\"> </span>derecognized <span class=\"_ _15\"> </span>when <span class=\"_ _15\"> </span>the obligation <span class=\"_ _11\"> </span>specified <span class=\"_ _15\"> </span>in <span class=\"_ _11\"> </span>the <span class=\"_ _11\"> </span>contract <span class=\"_ _11\"> </span>is <span class=\"_ _11\"> </span>discharg<span class=\"_ _0\"></span>ed, <span class=\"_ _11\"> </span>cancelled <span class=\"_ _11\"> </span>or <span class=\"_ _11\"> </span>exp<span class=\"_ _0\"></span>ired. <span class=\"_ _11\"> </span>The <span class=\"_ _11\"> </span>difference between <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>carry<span class=\"_ _0\"></span>ing <span class=\"_ _0\"></span>amount <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>finan<span class=\"_ _0\"></span>cial <span class=\"_ _0\"></span>liability <span class=\"_ _0\"></span>tha<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>has <span class=\"_ _0\"></span>been <span class=\"_ _0\"></span>extinguished <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>tran<span class=\"_ _0\"></span>sferred to <span class=\"_ _39\"> </span>another <span class=\"_ _16\"> </span>party<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>a<span class=\"_ _0\"></span>nd <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>consideration <span class=\"_ _16\"> </span>paid, <span class=\"_ _16\"> </span>inc<span class=\"_ _0\"></span>luding <span class=\"_ _16\"> </span>any <span class=\"_ _16\"> </span>non<span class=\"_ _0\"></span>-cash <span class=\"_ _16\"> </span>assets <span class=\"_ _16\"> </span>transferred <span class=\"_ _c\"> </span>or liabilities assumed, i<span class=\"_ _0\"></span>s recogni<span class=\"_ _0\"></span>zed in consolidated s<span class=\"_ _0\"></span>tatement of pr<span class=\"_ _0\"></span>ofit or loss wi<span class=\"_ _0\"></span>thin the line other<span class=\"_ _0\"></span> financial<span class=\"_ _0\"></span> items, net.  Borrowings <span class=\"_ _12\"></span>are <span class=\"_ _12\"></span>classifi<span class=\"_ _0\"></span>ed <span class=\"_ _12\"></span>as <span class=\"_ _12\"></span>current <span class=\"_ _12\"> </span>li<span class=\"_ _0\"></span>abilities <span class=\"_ _12\"></span>unle<span class=\"_ _0\"></span>ss <span class=\"_ _4\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _4\"></span>ha<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>an <span class=\"_ _39\"> </span>uncondi<span class=\"_ _0\"></span>tional <span class=\"_ _12\"></span>right <span class=\"_ _12\"></span>to defer settlement <span class=\"_ _0\"></span>of the liabi<span class=\"_ _0\"></span>lity for at least 12 months after the <span class=\"_ _0\"></span>reporting peri<span class=\"_ _0\"></span>od.<span class=\"_ _0\"></span> Borrowings cost In <span class=\"_ _1\"></span>accordanc<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>with <span class=\"_ _1\"></span>IAS <span class=\"_ _1\"></span>23, the <span class=\"_ _18\"></span>Gr<span class=\"_ _0\"></span>oup\u2019s <span class=\"_ _1\"></span>loan <span class=\"_ _1\"></span>agre<span class=\"_ _0\"></span>ements <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>subject to <span class=\"_ _18\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>following principles relating to borrowing c<span class=\"_ _0\"></span>osts:<span class=\"_ _0\"></span> General <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>specific <span class=\"_ _3\"></span>borrowing <span class=\"_ _3\"></span>costs <span class=\"_ _0\"></span>that <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>attributable <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>cquisition, <span class=\"_ _3\"></span>construction <span class=\"_ _3\"></span>or production <span class=\"_ _4\"></span>of <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>q<span class=\"_ _0\"></span>ualifying <span class=\"_ _4\"></span>asset <span class=\"_ _3\"></span>are <span class=\"_ _4\"></span>capi<span class=\"_ _0\"></span>talized <span class=\"_ _4\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>period <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>time <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>is <span class=\"_ _3\"></span>req<span class=\"_ _0\"></span>uired <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>o complete <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>prepare <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>asset <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>its <span class=\"_ _3\"></span>intended <span class=\"_ _3\"></span>use <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>sale. <span class=\"_ _3\"></span>Q<span class=\"_ _0\"></span>ualifying <span class=\"_ _3\"></span>assets <span class=\"_ _3\"></span>are <span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>sets <span class=\"_ _3\"></span>that necessarily take a<span class=\"_ _0\"></span> substantial p<span class=\"_ _0\"></span>eriod of time to get ready<span class=\"_ _0\"></span> for their intended use or sale.<span class=\"_ _3\"></span> Other borrowing co<span class=\"_ _0\"></span>sts are expensed in the p<span class=\"_ _0\"></span>eriod in whic<span class=\"_ _0\"></span>h they are incurred.<span class=\"_ _0\"></span> Statement of cash fl<span class=\"_ _0\"></span>ows The <span class=\"_ _4\"></span>accompany<span class=\"_ _0\"></span>ing <span class=\"_ _4\"></span>statemen<span class=\"_ _0\"></span>ts <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>cash <span class=\"_ _12\"></span>flows <span class=\"_ _4\"></span>are <span class=\"_ _12\"></span>prepared <span class=\"_ _4\"></span>in <span class=\"_ _12\"></span>accordance <span class=\"_ _4\"></span>with <span class=\"_ _12\"></span>the <span class=\"_ _4\"></span>indirect method. Trade and Other Payabl<span class=\"_ _0\"></span>es Trade <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>other <span class=\"_ _3\"></span>payab<span class=\"_ _0\"></span>les <span class=\"_ _3\"></span>represent <span class=\"_ _4\"></span>unpaid <span class=\"_ _3\"></span>liabiliti<span class=\"_ _0\"></span>es <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>goods <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>services <span class=\"_ _3\"></span>provided <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>the Group <span class=\"_ _39\"> </span>p<span class=\"_ _0\"></span>rior <span class=\"_ _39\"> </span>to <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>end <span class=\"_ _16\"> </span>of <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>finan<span class=\"_ _0\"></span>cial <span class=\"_ _16\"> </span>year <span class=\"_ _16\"> </span>and <span class=\"_ _39\"> </span>are <span class=\"_ _16\"> </span>presen<span class=\"_ _0\"></span>ted <span class=\"_ _39\"> </span>as <span class=\"_ _16\"> </span>curren<span class=\"_ _0\"></span>t <span class=\"_ _39\"> </span>lia<span class=\"_ _0\"></span>bilities <span class=\"_ _39\"> </span>unless<span class=\"_ _0\"></span> payment is not d<span class=\"_ _0\"></span>ue within 12 mon<span class=\"_ _0\"></span>ths after the r<span class=\"_ _0\"></span>eporting period. Trade<span class=\"_ _0\"></span> and other pay<span class=\"_ _0\"></span>ables are recognized <span class=\"_ _0\"></span>initia<span class=\"_ _0\"></span>lly <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>ir <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nd <span class=\"_ _0\"></span>are <span class=\"_ _3\"></span>subsequently <span class=\"_ _0\"></span>mea<span class=\"_ _0\"></span>sured <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>mortized <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>st <span class=\"_ _0\"></span>using the effective interest me<span class=\"_ _0\"></span>thod. <span class=\"_ _0\"></span> Pensions The <span class=\"_ _18\"></span>Group <span class=\"_ _1\"></span>offers <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>defined <span class=\"_ _18\"></span>c<span class=\"_ _0\"></span>ontribution <span class=\"_ _18\"></span>plan <span class=\"_ _18\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>its <span class=\"_ _18\"></span>employees <span class=\"_ _18\"></span>an<span class=\"_ _0\"></span>d <span class=\"_ _18\"></span>pays <span class=\"_ _18\"></span>con<span class=\"_ _0\"></span>tributions <span class=\"_ _18\"></span>to <span class=\"_ _18\"></span>publ<span class=\"_ _0\"></span>icly or <span class=\"_ _3\"></span>privately <span class=\"_ _3\"></span>admi<span class=\"_ _0\"></span>nistered <span class=\"_ _3\"></span>pension <span class=\"_ _4\"></span>insurance <span class=\"_ _3\"></span>plans <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>mandatory, <span class=\"_ _3\"></span>contractual, <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>vol<span class=\"_ _0\"></span>untary basis. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>roup <span class=\"_ _0\"></span>has <span class=\"_ _3\"></span>no <span class=\"_ _0\"></span>further <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ayment <span class=\"_ _0\"></span>obl<span class=\"_ _0\"></span>igations <span class=\"_ _0\"></span>once <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>contribution<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>have <span class=\"_ _0\"></span>been<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>paid. Contributions <span class=\"_\"> </span>are <span class=\"_ _c\"> </span>rec<span class=\"_ _0\"></span>ognized <span class=\"_ _17\"> </span>as <span class=\"_\"> </span>employee <span class=\"_ _17\"> </span>benefit <span class=\"_\"> </span>expense <span class=\"_ _c\"> </span>when<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>they <span class=\"_\"> </span>are <span class=\"_ _c\"> </span>due<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>and <span class=\"_ _17\"> </span>are<span class=\"_ _0\"></span> included <span class=\"_ _39\"> </span>as <span class=\"_ _16\"> </span>part <span class=\"_ _39\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _39\"> </span>salary <span class=\"_ _16\"> </span>and <span class=\"_ _39\"> </span>p<span class=\"_ _0\"></span>ersonnel <span class=\"_ _39\"> </span>costs <span class=\"_ _39\"> </span>in <span class=\"_ _16\"> </span>the <span class=\"_ _39\"> </span>statement <span class=\"_ _16\"> </span>of <span class=\"_ _39\"> </span>pr<span class=\"_ _0\"></span>ofit <span class=\"_ _39\"> </span>and <span class=\"_ _39\"> </span>loss. <span class=\"_ _16\"> </span>Prepaid contributions are recognized as an asset to <span class=\"_ _1\"></span>the extent in which a cash refund <span class=\"_ _1\"></span>or a reduction in the future payment<span class=\"_ _0\"></span>s is availab<span class=\"_ _0\"></span>le.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-3-1": {
   "value": "Salmon Evolution ASA ",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-8-2": {
   "value": "<span class=\"_\"> </span>and <span class=\"_ _17\"> </span>its <span class=\"_\"> </span>su<span class=\"_ _1\"></span>bsidia<span class=\"_ _0\"></span>ries, <span class=\"_ _17\"> </span>Salm<span class=\"_ _0\"></span>on <span class=\"_ _17\"> </span>Evolution<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>Norway <span class=\"_\"> </span>AS, <span class=\"_ _c\"> </span>Salmon<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>Evol<span class=\"_ _0\"></span>utionInternational <span class=\"_ _4\"></span>AS, <span class=\"_ _4\"></span>Salmon<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Evolution <span class=\"_ _4\"></span>Dale <span class=\"_ _4\"></span>AS <span class=\"_ _4\"></span>and <span class=\"_ _12\"></span>Salmon <span class=\"_ _4\"></span>E<span class=\"_ _0\"></span>volution <span class=\"_ _4\"></span>Sales <span class=\"_ _4\"></span>AS <span class=\"_ _4\"></span>(the <span class=\"_ _4\"></span>\u201c<span class=\"_ _0\"></span>Company\u201d,\"SE\" or \"<span class=\"_ _0\"></span>the Group\") is <span class=\"_ _0\"></span>a Norwegian <span class=\"_ _0\"></span>business headq<span class=\"_ _0\"></span>uartered in H<span class=\"_ _0\"></span>ustadvika <span class=\"_ _0\"></span>muni<span class=\"_ _0\"></span>cipality<span class=\"_ _0\"></span> in M\u00f8re",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-6-2": {
   "value": "og Romsdal. SE is buildin<span class=\"_ _0\"></span>g a land<span class=\"_ _0\"></span>-based salmon farming fa<span class=\"_ _0\"></span>cility at Indre Har\u00f8y, with a p<span class=\"_ _0\"></span>lanned annual <span class=\"_ _1\"></span>production of <span class=\"_ _18\"></span>31,<span class=\"_ _0\"></span>500 <span class=\"_ _1\"></span>tons <span class=\"_ _1\"></span>HOG fully <span class=\"_ _1\"></span>developed <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>which phase <span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>has <span class=\"_ _1\"></span>a planned <span class=\"_ _1\"></span>annual production of 7,900 t<span class=\"_ _0\"></span>ons HOG.  The build-<span class=\"_ _0\"></span>out consists o<span class=\"_ _0\"></span>f three <span class=\"_ _0\"></span>phases, with <span class=\"_ _0\"></span>the first <span class=\"_ _0\"></span>phase consisting <span class=\"_ _0\"></span>of 12 la<span class=\"_ _0\"></span>rge grow o<span class=\"_ _0\"></span>ut tanks with <span class=\"_ _4\"></span>corresponding <span class=\"_ _4\"></span>infrastructure.<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>SE <span class=\"_ _12\"></span>will <span class=\"_ _4\"></span>operate <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>hybrid <span class=\"_ _4\"></span>flow<span class=\"_ _0\"></span>-thro<span class=\"_ _0\"></span>ugh <span class=\"_ _3\"></span>(<span class=\"_ _0\"></span>HFS) <span class=\"_ _4\"></span>system, <span class=\"_ _4\"></span>utilizing fresh <span class=\"_ _3\"></span>seawater <span class=\"_ _4\"></span>from <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>Norwegian<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>coast. <span class=\"_ _3\"></span>Cons<span class=\"_ _0\"></span>truction <span class=\"_ _3\"></span>start <span class=\"_ _4\"></span>of <span class=\"_ _3\"></span>phase <span class=\"_ _4\"></span>1 <span class=\"_ _3\"></span>w<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Q2 <span class=\"_ _4\"></span>202<span class=\"_ _0\"></span>0 <span class=\"_ _4\"></span>and was <span class=\"_ _3\"></span>completed <span class=\"_ _4\"></span>mid <span class=\"_ _4\"></span>April <span class=\"_ _4\"></span><span class=\"ls3d\">2023</span>. <span class=\"_ _3\"></span>The <span class=\"_ _3\"></span>fi<span class=\"_ _0\"></span>rst <span class=\"_ _3\"></span>smolt <span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>atch <span class=\"_ _4\"></span>was <span class=\"_ _3\"></span>released <span class=\"_ _4\"></span>at <span class=\"_ _3\"></span>Indre <span class=\"_ _4\"></span>Har\u00f8y <span class=\"_ _3\"></span>late <span class=\"_ _4\"></span>March 2022 as per origin<span class=\"_ _0\"></span>al timeline, and th<span class=\"_ _0\"></span>e Group comp<span class=\"_ _0\"></span>leted its first harvest in No<span class=\"_ _0\"></span>vember 2022. <span class=\"_ _3\"></span> General information<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-4-2": {
   "value": "Consolidation<span class=\"_ _0\"></span> These <span class=\"_ _17\"> </span>c<span class=\"_ _0\"></span>onsolidated <span class=\"_\"> </span>statements <span class=\"_\"> </span>for <span class=\"_ _c\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>peri<span class=\"_ _0\"></span>od <span class=\"_\"> </span>ended <span class=\"_\"> </span>31 <span class=\"_ _17\"> </span>Decemb<span class=\"_ _0\"></span>er <span class=\"_\"> </span>2022 <span class=\"_ _17\"> </span>incl<span class=\"_ _0\"></span>ude <span class=\"_ _17\"> </span>Salmon Evolution <span class=\"_ _c\"> </span>ASA <span class=\"_ _c\"> </span>tog<span class=\"_ _0\"></span>ether <span class=\"_ _c\"> </span>with <span class=\"_ _17\"> </span>its <span class=\"_ _c\"> </span>subsidiari<span class=\"_ _0\"></span>es <span class=\"_ _c\"> </span>Salmon <span class=\"_ _c\"> </span>E<span class=\"_ _0\"></span>volution <span class=\"_ _c\"> </span>Norway <span class=\"_ _17\"> </span>AS, <span class=\"_ _c\"> </span>Salmon <span class=\"_ _c\"> </span>E<span class=\"_ _0\"></span>volution International AS, <span class=\"_ _1\"></span>Salmon Evolution <span class=\"_ _1\"></span>Sales AS <span class=\"_ _18\"></span>and<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Salmon Evolution <span class=\"_ _1\"></span>Dale AS. <span class=\"_ _1\"></span>Please note <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>the<span class=\"_ _0\"></span> comparable <span class=\"_ _0\"></span>previous <span class=\"_ _0\"></span>financ<span class=\"_ _0\"></span>ial <span class=\"_ _0\"></span>statement <span class=\"_ _0\"></span>periods<span class=\"_ _0\"></span> only<span class=\"_ _0\"></span> inc<span class=\"_ _0\"></span>lude Salmon <span class=\"_ _0\"></span>Evo<span class=\"_ _0\"></span>lution Dal<span class=\"_ _0\"></span>e A<span class=\"_ _0\"></span>S from August 2021 and do n<span class=\"_ _0\"></span>ot include Salmon E<span class=\"_ _0\"></span>volution Sales AS. <span class=\"_ _3\"></span> In 2022 the <span class=\"_ _1\"></span>Group established<span class=\"_ _0\"></span> two <span class=\"_ _1\"></span>new companies <span class=\"_ _0\"></span><span class=\"ff4\">\u2013</span> Salmon Evolution North America Holdings LLC <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nd <span class=\"_ _3\"></span>Salmon <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>volution <span class=\"_ _3\"></span>North <span class=\"_ _3\"></span>America <span class=\"_ _3\"></span>LLC. <span class=\"_ _0\"></span>Bo<span class=\"_ _0\"></span>th <span class=\"_ _3\"></span>compan<span class=\"_ _0\"></span>ies <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>wholly <span class=\"_ _3\"></span>owned <span class=\"_ _0\"></span>by<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Sal<span class=\"_ _0\"></span>mon Evolution, but the legal e<span class=\"_ _0\"></span>ntities had no acti<span class=\"_ _0\"></span>vity during 2022. <span class=\"_ _3\"></span> Consolidation principles<span class=\"_ _0\"></span> Subsidiaries are al<span class=\"_ _0\"></span>l entities over whic<span class=\"_ _0\"></span>h the Group h<span class=\"_ _0\"></span>as control. The Gr<span class=\"_ _0\"></span>oup controls an inves<span class=\"_ _0\"></span>tee if<span class=\"_ _0\"></span> all <span class=\"_ _0\"></span>three <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>following <span class=\"_ _0\"></span>elements <span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>present: <span class=\"_ _0\"></span>power <span class=\"_ _3\"></span>over the <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nvestee, <span class=\"_ _0\"></span>exposure <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>varia<span class=\"_ _0\"></span>ble returns <span class=\"_ _1\"></span>from the <span class=\"_ _18\"></span>i<span class=\"_ _0\"></span>nvestee, and <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>ability of <span class=\"_ _18\"></span>the investor <span class=\"_ _1\"></span>to use <span class=\"_ _18\"></span>its<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>power to <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span>ffect <span class=\"_ _1\"></span>those variable returns. <span class=\"_ _18\"></span>C<span class=\"_ _0\"></span>onsolidation <span class=\"_ _18\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>subsidiary <span class=\"_ _1\"></span>begins <span class=\"_ _18\"></span>when<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>the <span class=\"_ _18\"></span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _18\"></span>obtains <span class=\"_ _1\"></span>control<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>over <span class=\"_ _1\"></span>the <span class=\"_ _18\"></span>subsidi<span class=\"_ _0\"></span>ary and <span class=\"_ _0\"></span>ceases <span class=\"_ _0\"></span>when<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>loses <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>ol <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>subsidiary<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>accompanyi<span class=\"_ _0\"></span>ng <span class=\"_ _0\"></span>consolidated financial<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>statements <span class=\"_ _f\"> </span>include <span class=\"_ _15\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>acc<span class=\"_ _0\"></span>ounts <span class=\"_ _15\"> </span>of <span class=\"_ _f\"> </span>the <span class=\"_ _f\"> </span>subsidiaries <span class=\"_ _f\"> </span>mention<span class=\"_ _0\"></span>ed <span class=\"_ _15\"> </span>a<span class=\"_ _0\"></span>bove. <span class=\"_ _15\"> </span>When<span class=\"_ _0\"></span> necessary, adjustments are <span class=\"_ _1\"></span>made to the <span class=\"_ _1\"></span>local financial statements of <span class=\"_ _1\"></span>the Group <span class=\"_ _1\"></span>subsi<span class=\"_ _3\"></span>diaries <span class=\"_ _1\"></span>to conform <span class=\"_ _10\"> </span>with <span class=\"_ _1b\"> </span>the <span class=\"_ _10\"> </span>c<span class=\"_ _0\"></span>onsolidated <span class=\"_ _1b\"> </span>Group\u2019s <span class=\"_ _10\"> </span>accounting <span class=\"_ _1b\"> </span>policies <span class=\"_ _10\"> </span>p<span class=\"_ _0\"></span>resented <span class=\"_ _1b\"> </span>u<span class=\"_ _1\"></span>nder <span class=\"_ _1b\"> </span>IFRS. <span class=\"_ _10\"> </span>All intercompany <span class=\"_ _12\"></span>balances, <span class=\"_ _4\"></span>tran<span class=\"_ _0\"></span>sactions, <span class=\"_ _4\"></span>and<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>unrealized <span class=\"_ _12\"></span>gains <span class=\"_ _4\"></span>from<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>intercompa<span class=\"_ _0\"></span>ny <span class=\"_ _4\"></span>transactions<span class=\"_ _0\"></span> are <span class=\"_ _0\"></span>eliminated <span class=\"_ _0\"></span>upon <span class=\"_ _0\"></span>consolida<span class=\"_ _0\"></span>tion. Unr<span class=\"_ _0\"></span>ealized <span class=\"_ _0\"></span>losses <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>intercomp<span class=\"_ _0\"></span>any <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ransactions <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>also eliminated <span class=\"_ _3\"></span>upon <span class=\"_ _3\"></span>consolidation <span class=\"_ _3\"></span>unless <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>transaction <span class=\"_ _3\"></span>provides <span class=\"_ _3\"></span>evidence <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>impairment <span class=\"_ _3\"></span>of the <span class=\"_ _3\"></span>transferred <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>sset. <span class=\"_ _3\"></span>The <span class=\"_ _3\"></span>asse<span class=\"_ _0\"></span>ts, <span class=\"_ _3\"></span>liabil<span class=\"_ _0\"></span>ities, <span class=\"_ _3\"></span>income, <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>expen<span class=\"_ _0\"></span>ses <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>subsidiary <span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>quired <span class=\"_ _3\"></span>or disposed <span class=\"_ _12\"></span>of <span class=\"_ _4\"></span>du<span class=\"_ _0\"></span>ring <span class=\"_ _4\"></span>the <span class=\"_ _12\"></span>y<span class=\"_ _0\"></span>ear <span class=\"_ _4\"></span>are <span class=\"_ _12\"></span>included<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>in <span class=\"_ _12\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>consolidated<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>finan<span class=\"_ _0\"></span>cial <span class=\"_ _4\"></span>statemen<span class=\"_ _0\"></span>ts <span class=\"_ _4\"></span>from<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>the<span class=\"_ _0\"></span> date in <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>the Group gai<span class=\"_ _0\"></span>ns control until <span class=\"_ _0\"></span>the da<span class=\"_ _0\"></span>te in <span class=\"_ _0\"></span>which the <span class=\"_ _0\"></span>Group ceases <span class=\"_ _0\"></span>to control <span class=\"_ _0\"></span>the subsidiary. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-5-2": {
   "value": "Basis of preparation The <span class=\"_ _4\"></span>con<span class=\"_ _0\"></span>solidated <span class=\"_ _12\"></span>financial<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>statement<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>of <span class=\"_ _12\"></span>the <span class=\"_ _12\"> </span>Group <span class=\"_ _12\"></span>for <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>year <span class=\"_ _4\"></span>en<span class=\"_ _0\"></span>ded <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>December <span class=\"_ _12\"></span>2<span class=\"_ _3\"></span>022 comply <span class=\"_ _15\"> </span>with <span class=\"_ _f\"> </span>IFRS <span class=\"_ _15\"> </span>as <span class=\"_ _15\"> </span>endorsed <span class=\"_ _15\"> </span>by <span class=\"_ _15\"> </span>E<span class=\"_ _0\"></span>U. <span class=\"_ _15\"> </span>The <span class=\"_ _15\"> </span>consolidated <span class=\"_ _15\"> </span>fin<span class=\"_ _0\"></span>ancial <span class=\"_ _15\"> </span>statements <span class=\"_ _15\"> </span>ended <span class=\"_ _15\"> </span>31<span class=\"_ _0\"></span> December <span class=\"_ _15\"> </span>2022 <span class=\"_ _11\"> </span>c<span class=\"_ _0\"></span>omprise <span class=\"_ _15\"> </span>the <span class=\"_ _11\"> </span>income <span class=\"_ _15\"> </span>statemen<span class=\"_ _0\"></span>t, <span class=\"_ _11\"> </span>statement <span class=\"_ _15\"> </span>of <span class=\"_ _15\"> </span>comprehensive <span class=\"_ _15\"> </span>income, statement <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>position, <span class=\"_ _4\"></span>statement <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>cash <span class=\"_ _4\"></span>flow, <span class=\"_ _4\"></span>statement <span class=\"_ _4\"></span>of <span class=\"_ _3\"></span>ch<span class=\"_ _0\"></span>anges <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>equity <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nd note disclosures.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-11-1": {
   "value": "Going concern The Group has prepared the consolidated financial statement on a going concern basis. Whenassessing  this  assumption,  management  has  assessed  all  available  information  about  thefuture. After making such assessments, management has a reasonable expectation that theGroup has adequate resources to continue its operational existence for the foreseeable future.",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-14-2": {
   "value": "    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-13-2": {
   "value": "Accounting policies<span class=\"_ _0\"></span>  Adoption of new an<span class=\"_ _0\"></span>d revised standards<span class=\"_ _0\"></span> The followin<span class=\"_ _0\"></span>g standards<span class=\"_ _0\"></span> and <span class=\"_ _0\"></span>amendments <span class=\"_ _0\"></span>was m<span class=\"_ _0\"></span>andatory ap<span class=\"_ _0\"></span>plication <span class=\"_ _0\"></span>for the <span class=\"_ _0\"></span>first time <span class=\"_ _0\"></span>for the<span class=\"_ _0\"></span> reporting period c<span class=\"_ _0\"></span>ommencing 01.01.2022<span class=\"_ _0\"></span> -<span class=\"lsd\">          </span> Annual <span class=\"_ _1\"></span>Improv<span class=\"_ _0\"></span>ements to <span class=\"_ _1\"></span>IFRS: 2018-<span class=\"_ _0\"></span>2020 Cycle amendments to <span class=\"_ _1\"></span>IFRS 1, <span class=\"_ _1\"></span>IFRS 9, IAS <span class=\"_ _1\"></span>41 and the Illustrative Exampl<span class=\"_ _0\"></span>es ac<span class=\"_ _0\"></span>companying IFRS 16<span class=\"_ _0\"></span> -<span class=\"lsd\">          </span> Conceptual <span class=\"_ _0\"></span>Framework for Finan<span class=\"_ _0\"></span>cial Reporting (<span class=\"_ _0\"></span>Amendments to IFRS 3)<span class=\"_ _3\"></span> -<span class=\"lsd\">          </span> <span class=\"_ _3\"></span>IAS <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>Pr<span class=\"_ _0\"></span>ovisions, <span class=\"_ _3\"></span>Contingent <span class=\"_ _3\"></span>Liabilities <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>Contingent <span class=\"_ _3\"></span>Assets <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>Amendment <span class=\"_ _4\"></span><span class=\"ff4\">\u2013<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>One<span class=\"_ _0\"></span>rous Contracts <span class=\"ff4\">\u2013</span> Cost of<span class=\"_ _0\"></span> Fulfilling a Contract)<span class=\"_ _0\"></span> -<span class=\"lsd\">          </span> IAS 16 Property, Pl<span class=\"_ _0\"></span>ant and E<span class=\"_ _0\"></span>quipment (Amendmen<span class=\"_ _0\"></span>t <span class=\"ff4\">\u2013</span> Proce<span class=\"_ _0\"></span>eds before Intended <span class=\"_ _0\"></span>Use) Except <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>amendment <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>IAS <span class=\"_ _4\"></span>16, <span class=\"_ _4\"></span>none <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>amendm<span class=\"_ _0\"></span>ents <span class=\"_ _4\"></span>listed <span class=\"_ _4\"></span>above <span class=\"_ _4\"></span>have <span class=\"_ _4\"></span>had <span class=\"_ _4\"></span>any impact <span class=\"_ _0\"></span>on the <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>statements. <span class=\"_ _0\"></span>As a <span class=\"_ _0\"></span>result <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the amendmen<span class=\"_ _0\"></span>t to <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>16 NOK <span class=\"_ _0\"></span>26.8 <span class=\"_ _0\"></span>million <span class=\"_ _0\"></span>is recognised as revenu<span class=\"_ _0\"></span>e from production <span class=\"_ _0\"></span>facilities under <span class=\"_ _0\"></span>constr<span class=\"_ _0\"></span>uction. Standards and amendm<span class=\"_ _0\"></span>ents issued b<span class=\"_ _0\"></span>ut not yet effective<span class=\"_ _0\"></span> The followin<span class=\"_ _0\"></span>g standards<span class=\"_ _0\"></span> and <span class=\"_ _0\"></span>amendments <span class=\"_ _0\"></span>was m<span class=\"_ _0\"></span>andatory ap<span class=\"_ _0\"></span>plication <span class=\"_ _0\"></span>for the <span class=\"_ _0\"></span>first time <span class=\"_ _0\"></span>for the<span class=\"_ _0\"></span> reporting period c<span class=\"_ _0\"></span>ommencing a<span class=\"_ _0\"></span>fter 01.01.2022:<span class=\"_ _0\"></span> -<span class=\"lsd\">          </span> IFRS 17 Insurance <span class=\"_ _0\"></span>Contracts<span class=\"_ _0\"></span> -<span class=\"lsd\">          </span> Disclosure <span class=\"_ _0\"></span>of Accounting Policies (Amen<span class=\"_ _0\"></span>dment to IAS 1 a<span class=\"_ _0\"></span>nd IFRS Practice Statement <span class=\"_ _0\"></span>2)<span class=\"_ _0\"></span> -<span class=\"lsd\">          </span> Definition of Acc<span class=\"_ _0\"></span>ounting Estimates (<span class=\"_ _0\"></span>Amendment to IAS 8)<span class=\"_ _0\"></span> -<span class=\"lsd\">          </span> <span class=\"_ _10\"> </span>De<span class=\"_ _0\"></span>ferred <span class=\"_ _1b\"> </span>T<span class=\"_ _1\"></span>ax <span class=\"_ _1b\"> </span>related <span class=\"_ _10\"> </span>to <span class=\"_ _1b\"> </span>Assets <span class=\"_ _10\"> </span>and <span class=\"_ _1b\"> </span>Liabilities <span class=\"_ _1b\"> </span>arising <span class=\"_ _10\"> </span>from <span class=\"_ _1b\"> </span>a <span class=\"_ _f\"> </span>Sin<span class=\"_ _0\"></span>gle <span class=\"_ _10\"> </span>Transacti<span class=\"_ _0\"></span>on (Amendments to I<span class=\"_ _0\"></span>AS 12) -<span class=\"lsd\">          </span> Lease Liabil<span class=\"_ _0\"></span>ity in a Sale and Leaseback<span class=\"_ _0\"></span> (Amendment t<span class=\"_ _0\"></span>o IFRS 16)<span class=\"_ _0\"></span> -<span class=\"lsd\">          </span> <span class=\"_ _0\"></span>IA<span class=\"_ _0\"></span>S <span class=\"_ _0\"></span>1 <span class=\"_ _3\"></span>Presentation <span class=\"_ _3\"></span>of <span class=\"_ _0\"></span>Financial <span class=\"_ _3\"></span>Statements <span class=\"_ _3\"></span>(Amendment <span class=\"_ _3\"></span><span class=\"ff4\">\u2013</span> <span class=\"_ _3\"></span>Classifica<span class=\"_ _0\"></span>tion <span class=\"_ _0\"></span>of <span class=\"_ _3\"></span>Liabilities <span class=\"_ _3\"></span>as Current or Non-C<span class=\"_ _0\"></span>urrent None <span class=\"_ _c\"> </span>of <span class=\"_ _16\"> </span>the <span class=\"_ _c\"> </span>amendm<span class=\"_ _0\"></span>ents <span class=\"_ _c\"> </span>listed <span class=\"_ _c\"> </span>above <span class=\"_ _c\"> </span>is <span class=\"_ _16\"> </span>exp<span class=\"_ _0\"></span>ected <span class=\"_ _c\"> </span>to <span class=\"_ _16\"> </span>h<span class=\"_ _0\"></span>ave <span class=\"_ _16\"> </span>an<span class=\"_ _0\"></span>y <span class=\"_ _16\"> </span>ma<span class=\"_ _0\"></span>terial <span class=\"_ _c\"> </span>any <span class=\"_ _c\"> </span>impact <span class=\"_ _c\"> </span>on financial<span class=\"_ _0\"></span> statements. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-15-3": {
   "value": "Basis of measur<span class=\"_ _0\"></span>ement The <span class=\"_ _3\"></span>fi<span class=\"_ _0\"></span>nancial <span class=\"_ _4\"></span>statements <span class=\"_ _4\"></span>have <span class=\"_ _4\"></span>been <span class=\"_ _4\"></span>prepared <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span>der <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>historical<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>cos<span class=\"_ _0\"></span>t <span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>asis, <span class=\"_ _4\"></span>except <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>the following item<span class=\"lsf\">s:<span class=\"_ _0\"></span></span> - Financia<span class=\"_ _0\"></span>l derivatives, measured<span class=\"_ _0\"></span> at fair value thro<span class=\"_ _0\"></span>ugh profit or loss.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-15-4": {
   "value": "Basis of measur<span class=\"_ _0\"></span>ement The <span class=\"_ _3\"></span>fi<span class=\"_ _0\"></span>nancial <span class=\"_ _4\"></span>statements <span class=\"_ _4\"></span>have <span class=\"_ _4\"></span>been <span class=\"_ _4\"></span>prepared <span class=\"_ _4\"></span>un<span class=\"_ _0\"></span>der <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>historical<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>cos<span class=\"_ _0\"></span>t <span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>asis, <span class=\"_ _4\"></span>except <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>the following item<span class=\"lsf\">s:<span class=\"_ _0\"></span></span> - Financia<span class=\"_ _0\"></span>l derivatives, measured<span class=\"_ _0\"></span> at fair value thro<span class=\"_ _0\"></span>ugh profit or loss.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-16-3": {
   "value": "Use of estimates<span class=\"_ _0\"></span> Critical ac<span class=\"_ _0\"></span>counting judgments and es<span class=\"_ _0\"></span>timates are disclosed in<span class=\"_ _0\"></span> note 2.<span class=\"_ _0\"></span> Classification of curr<span class=\"_ _0\"></span>ent and non<span class=\"_ _0\"></span>-current items Assets <span class=\"_ _3\"></span>are <span class=\"_ _4\"></span>cla<span class=\"_ _0\"></span>ssified <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>current <span class=\"_ _4\"></span>when <span class=\"_ _4\"></span>it <span class=\"_ _4\"></span>expected <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>be <span class=\"_ _3\"></span>rea<span class=\"_ _0\"></span>lized <span class=\"_ _4\"></span>or <span class=\"_ _3\"></span>sold, <span class=\"_ _12\"> </span>or <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>used <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>the Group's <span class=\"_ _1\"></span>normal <span class=\"_ _1\"></span>operating <span class=\"_ _1\"></span>cycle, o<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>falls <span class=\"_ _1\"></span>due <span class=\"_ _1\"></span>or <span class=\"_ _18\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>e<span class=\"_ _0\"></span>xpected <span class=\"_ _1\"></span>to <span class=\"_ _18\"></span>be<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>realized <span class=\"_ _1\"></span>within 12 <span class=\"_ _18\"></span>months <span class=\"_ _1\"></span>after the <span class=\"_ _3\"></span>end <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>reporting <span class=\"_ _4\"></span>date. <span class=\"_ _3\"></span>Assets <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>not <span class=\"_ _3\"></span>fall <span class=\"_ _3\"></span>under <span class=\"_ _3\"></span>this <span class=\"_ _3\"></span>defi<span class=\"_ _0\"></span>nition <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>classifi<span class=\"_ _0\"></span>ed <span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>non<span class=\"_ _3\"></span>-current. Liabil<span class=\"_ _0\"></span>ities are c<span class=\"_ _0\"></span>lassified as <span class=\"_ _0\"></span>current <span class=\"_ _0\"></span>when th<span class=\"_ _0\"></span>ey are <span class=\"_ _0\"></span>expected to <span class=\"_ _0\"></span>be settled <span class=\"_ _0\"></span>in the <span class=\"_ _0\"></span>normal operating <span class=\"_ _1\"></span>cycle <span class=\"_ _18\"></span>of<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>or <span class=\"_ _18\"></span>are <span class=\"_ _1\"></span>expected <span class=\"_ _1\"></span>to <span class=\"_ _18\"></span>b<span class=\"_ _0\"></span>e <span class=\"_ _18\"></span>settled<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>within <span class=\"_ _1\"></span>12 <span class=\"_ _1\"></span>months <span class=\"_ _18\"></span>after <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>reporting date, or if <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group do<span class=\"_ _0\"></span>es not <span class=\"_ _0\"></span>have a<span class=\"_ _0\"></span>n unconditi<span class=\"_ _0\"></span>onal ri<span class=\"_ _0\"></span>ght to postp<span class=\"_ _0\"></span>one settl<span class=\"_ _0\"></span>ement for a<span class=\"_ _0\"></span>t least 12 mon<span class=\"_ _0\"></span>ths after <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>reporting <span class=\"_ _0\"></span>date. <span class=\"_ _0\"></span>Liabili<span class=\"_ _0\"></span>ties that do <span class=\"_ _0\"></span>not <span class=\"_ _0\"></span>fall <span class=\"_ _0\"></span>under this <span class=\"_ _0\"></span>defi<span class=\"_ _0\"></span>nition <span class=\"_ _0\"></span>are c<span class=\"_ _0\"></span>lassified as non-current. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-18-3": {
   "value": "Functional and presentati<span class=\"_ _0\"></span>on currency<span class=\"_ _0\"></span> Items <span class=\"_\"> </span>included <span class=\"_\"> </span>in <span class=\"_\"> </span>the <span class=\"_\"> </span>fina<span class=\"_ _0\"></span>ncial <span class=\"_\"> </span>statements <span class=\"_\"> </span>are <span class=\"_\"> </span>presented <span class=\"_\"> </span>in<span class=\"_ _0\"></span> <span class=\"_\"> </span>the <span class=\"_\"> </span>currency <span class=\"_\"> </span>of <span class=\"_\"> </span>the <span class=\"_\"> </span>primary economic <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>vironment <span class=\"_ _3\"></span>in <span class=\"_ _0\"></span>wh<span class=\"_ _0\"></span>ich <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>entity <span class=\"_ _0\"></span>opera<span class=\"_ _0\"></span>tes <span class=\"_ _0\"></span>(\u2018the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>functi<span class=\"_ _0\"></span>onal <span class=\"_ _0\"></span>curre<span class=\"_ _0\"></span>ncy\u2019). <span class=\"_ _3\"></span>The <span class=\"_ _0\"></span>financia<span class=\"_ _0\"></span>l statements <span class=\"_ _c\"> </span>are <span class=\"_ _c\"> </span>presente<span class=\"_ _0\"></span>d <span class=\"_ _16\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _16\"> </span>Norwegi<span class=\"_ _0\"></span>an <span class=\"_ _16\"> </span>k<span class=\"_ _0\"></span>roner <span class=\"_ _16\"> </span>(<span class=\"_ _0\"></span>NOK), <span class=\"_ _c\"> </span>which <span class=\"_ _c\"> </span>is <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>Parent <span class=\"_ _c\"> </span>com<span class=\"_ _3\"></span>pany, <span class=\"_ _16\"> </span>a<span class=\"_ _0\"></span>nd substantial subsidi<span class=\"_ _0\"></span>aries, func<span class=\"_ _0\"></span>tional and presentatio<span class=\"_ _0\"></span>n currency. <span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-17-3": {
   "value": "Transactions and bala<span class=\"_ _0\"></span>nces<span class=\"_ _0\"></span> Transactions <span class=\"_ _39\"> </span>in <span class=\"_ _39\"> </span>currencie<span class=\"_ _0\"></span>s <span class=\"_ _12\"> </span>other <span class=\"_ _39\"> </span>than <span class=\"_ _39\"> </span>the <span class=\"_ _39\"> </span>en<span class=\"_ _0\"></span>tity's <span class=\"_ _39\"> </span>functional <span class=\"_ _39\"> </span>currency <span class=\"_ _39\"> </span>(for<span class=\"_ _0\"></span>eign <span class=\"_ _39\"> </span>currency) <span class=\"_ _39\"> </span>are translated <span class=\"_ _f\"> </span>into <span class=\"_ _f\"> </span>the <span class=\"_ _f\"> </span>functi<span class=\"_ _0\"></span>onal <span class=\"_ _f\"> </span>currency <span class=\"_ _f\"> </span>using <span class=\"_ _f\"> </span>the <span class=\"_ _f\"> </span>exchange <span class=\"_ _f\"> </span>ra<span class=\"_ _3\"></span>tes <span class=\"_ _15\"> </span>at <span class=\"_ _f\"> </span>the <span class=\"_ _f\"> </span>dates <span class=\"_ _f\"> </span>of <span class=\"_ _f\"> </span>the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation <span class=\"_ _1\"></span>of monetary assets <span class=\"_ _1\"></span>and liabilities de<span class=\"_ _1\"></span>nominated in foreign <span class=\"_ _1\"></span>currencies at <span class=\"_ _1\"></span>year end exchange <span class=\"_ _3\"></span>rates <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>generall<span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>recognized <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>profit <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>loss. <span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>oreign <span class=\"_ _3\"></span>exchange <span class=\"_ _3\"></span>gains <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>losses that <span class=\"_ _0\"></span>rel<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>borr<span class=\"_ _0\"></span>owings <span class=\"_ _3\"></span>are <span class=\"_ _0\"></span>presented <span class=\"_ _3\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>statement <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ofit <span class=\"_ _0\"></span>or <span class=\"_ _3\"></span>loss, <span class=\"_ _0\"></span>wi<span class=\"_ _0\"></span>thin <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>ance <span class=\"_ _0\"></span>costs. All <span class=\"_ _0\"></span>other f<span class=\"_ _0\"></span>oreign exc<span class=\"_ _0\"></span>hange <span class=\"_ _0\"></span>gains <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>losses <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>presented <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the sta<span class=\"_ _0\"></span>tement <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>profit <span class=\"_ _0\"></span>or l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> a <span class=\"_ _1\"></span>net <span class=\"_ _1\"></span>basis<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>within other <span class=\"_ _1\"></span>financia<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>items. <span class=\"_ _1\"></span>Translation differences o<span class=\"_ _1\"></span>n assets <span class=\"_ _1\"></span>and liabilities carried <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span>t fair <span class=\"_ _16\"> </span>value <span class=\"_ _16\"> </span>are <span class=\"_ _16\"> </span>reported <span class=\"_ _16\"> </span>as <span class=\"_ _16\"> </span>part <span class=\"_ _16\"> </span>of <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>fair <span class=\"_ _16\"> </span>value <span class=\"_ _16\"> </span>gain <span class=\"_ _16\"> </span>or <span class=\"_ _16\"> </span>loss. <span class=\"_ _39\"> </span>Non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>monetary <span class=\"_ _16\"> </span>items <span class=\"_ _16\"> </span>that <span class=\"_ _16\"> </span>are measured in terms <span class=\"_ _0\"></span>of historical cost in a for<span class=\"_ _0\"></span>eign currenc<span class=\"_ _0\"></span>y are n<span class=\"_ _0\"></span>ot subsequently reva<span class=\"_ _0\"></span>luated.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-20-3": {
   "value": "Revenue Revenue from contracts with customers as defined in IFRS 15 is recognised when control of the goods <span class=\"_ _0\"></span>are<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>transfe<span class=\"_ _0\"></span>rred <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>customer <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>an <span class=\"_ _0\"></span>amo<span class=\"_ _0\"></span>unt <span class=\"_ _0\"></span>that<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>reflect<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>consideration <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>which<span class=\"_ _0\"></span> the group expects to be <span class=\"_ _0\"></span>entitled i<span class=\"_ _0\"></span>n exchange for those g<span class=\"_ _0\"></span>oods.  <span class=\"_ _0\"></span> Revenue <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _3\"></span>derives <span class=\"_ _3\"></span>both <span class=\"_ _3\"></span>from <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>sal<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>smolt <span class=\"_ _3\"></span>from <span class=\"_ _3\"></span>contract<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>with <span class=\"_ _3\"></span>customer <span class=\"_ _3\"></span>and sale <span class=\"_ _39\"> </span>of <span class=\"_ _39\"> </span>whole <span class=\"_ _39\"> </span>and<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>p<span class=\"_ _0\"></span>rocessed <span class=\"_ _39\"> </span>salmon <span class=\"_ _39\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>the <span class=\"_ _39\"> </span>spo<span class=\"_ _0\"></span>t <span class=\"_ _12\"> </span>mark<span class=\"_ _0\"></span>ed. <span class=\"_ _12\"> </span>It<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>h<span class=\"_ _0\"></span>as <span class=\"_ _12\"> </span>n<span class=\"_ _0\"></span>ot <span class=\"_ _12\"> </span>b<span class=\"_ _0\"></span>een <span class=\"_ _39\"> </span>made <span class=\"_ _39\"> </span>any <span class=\"_ _39\"> </span>sal<span class=\"_ _0\"></span>es contracts. <span class=\"_ _4\"></span>The <span class=\"_ _12\"></span>Group <span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>cognised <span class=\"_ _4\"></span>reven<span class=\"_ _0\"></span>ue <span class=\"_ _4\"></span>at <span class=\"_ _12\"></span>the <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>oint <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>time <span class=\"_ _12\"></span>when <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ontrol <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>goods <span class=\"_ _4\"></span>is transferred to the cust<span class=\"_ _0\"></span>omer at an amount that r<span class=\"_ _0\"></span>eflects the expected am<span class=\"_ _0\"></span>ount that the group is entitled to have for the goods. The sales price is determined upon the settlemen<span class=\"_ _0\"></span>t and is based on available ma<span class=\"_ _0\"></span>rket price where th<span class=\"_ _0\"></span>e price will vary<span class=\"_ _0\"></span> with both quality and si<span class=\"_ _0\"></span>ze. <span class=\"_ _0\"></span> Payment i<span class=\"_ _0\"></span>s settled <span class=\"_ _0\"></span>upon <span class=\"_ _0\"></span>delivery, a<span class=\"_ _0\"></span>nd normal <span class=\"_ _0\"></span>credit term <span class=\"_ _0\"></span>of the <span class=\"_ _0\"></span>sales tran<span class=\"_ _0\"></span>sactions is <span class=\"_ _0\"></span>30 days. <span class=\"_ _0\"></span>If the <span class=\"_\"> </span>delivered <span class=\"_ _17\"> </span>prod<span class=\"_ _0\"></span>ucts <span class=\"_\"> </span>has <span class=\"_ _17\"> </span>discrepanci<span class=\"_ _0\"></span>es <span class=\"_ _17\"> </span>com<span class=\"_ _0\"></span>pared <span class=\"_\"> </span>to <span class=\"_ _17\"> </span>the <span class=\"_\"> </span>agreed <span class=\"_\"> </span>sales <span class=\"_\"> </span>contract, <span class=\"_ _17\"> </span>cash refunds are given to<span class=\"_ _0\"></span> the customer. <span class=\"_ _0\"></span>Up until now, refun<span class=\"_ _0\"></span>ds are not ma<span class=\"_ _0\"></span>terial.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-19-3": {
   "value": "Government grants<span class=\"_ _0\"></span> Government g<span class=\"_ _0\"></span>rants ar<span class=\"_ _0\"></span>e recogn<span class=\"_ _0\"></span>ized when<span class=\"_ _0\"></span> there <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>reasonable as<span class=\"_ _0\"></span>surance th<span class=\"_ _0\"></span>at the <span class=\"_ _0\"></span>grant <span class=\"_ _0\"></span>will be<span class=\"_ _0\"></span> received <span class=\"_ _3\"></span>and <span class=\"_ _0\"></span>when<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>C<span class=\"_ _0\"></span>ompany <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>complia<span class=\"_ _0\"></span>nt <span class=\"_ _0\"></span>wi<span class=\"_ _0\"></span>th <span class=\"_ _0\"></span>all <span class=\"_ _3\"></span>conditions <span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>tached. <span class=\"_ _3\"></span>When <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>g<span class=\"_ _3\"></span>rant relates <span class=\"_ _16\"> </span>to <span class=\"_ _16\"> </span>an <span class=\"_ _c\"> </span>expense <span class=\"_ _16\"> </span>i<span class=\"_ _0\"></span>tem, <span class=\"_ _16\"> </span>it <span class=\"_ _c\"> </span>is <span class=\"_ _16\"> </span>recognized <span class=\"_ _c\"> </span>as <span class=\"_ _16\"> </span>income <span class=\"_ _c\"> </span>over <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>peri<span class=\"_ _0\"></span>od <span class=\"_ _16\"> </span>tha<span class=\"_ _0\"></span>t <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>costs <span class=\"_ _16\"> </span>it <span class=\"_ _c\"> </span>is intended <span class=\"_ _1\"></span>to <span class=\"_ _18\"></span>c<span class=\"_ _0\"></span>ompensate are <span class=\"_ _18\"></span>expensed. <span class=\"_ _1\"></span>When the <span class=\"_ _18\"></span>gran<span class=\"_ _0\"></span>t <span class=\"_ _18\"></span>rela<span class=\"_ _0\"></span>tes <span class=\"_ _18\"></span>to <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>asset, it <span class=\"_ _18\"></span>is <span class=\"_ _1\"></span>deducted <span class=\"_ _1\"></span>from the <span class=\"_ _0\"></span>carrying <span class=\"_ _3\"></span>amount <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>asset <span class=\"_ _3\"></span>- <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>grant <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>th<span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>recognized<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>profit <span class=\"_ _3\"></span>or <span class=\"_ _0\"></span>loss <span class=\"_ _0\"></span>over <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>useful life of a depreciable asset by way of a reduced depreciation charge. Govern<span class=\"_ _0\"></span>ment grants are presented in the acc<span class=\"_ _0\"></span>ompanyin<span class=\"_ _0\"></span>g statements of profit and loss as <span class=\"_ _0\"></span>other income.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-24-3": {
   "value": "Employee benefits<span class=\"_ _0\"></span> Liabilities <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>wages <span class=\"_ _1\"></span>and <span class=\"_ _18\"></span>sal<span class=\"_ _0\"></span>aries, <span class=\"_ _1\"></span>includin<span class=\"_ _0\"></span>g <span class=\"_ _18\"></span>eq<span class=\"_ _0\"></span>uity <span class=\"_ _18\"></span>settled <span class=\"_ _1\"></span>share <span class=\"_ _1\"></span>based <span class=\"_ _1\"></span>payments, <span class=\"_ _1\"></span>non<span class=\"_ _0\"></span>-monetary benefits, <span class=\"_ _4\"></span>annual <span class=\"_ _4\"></span>leave <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>accumulating <span class=\"_ _4\"></span>sick <span class=\"_ _4\"></span>leave <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>are <span class=\"_ _3\"></span>exp<span class=\"_ _0\"></span>ected <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>set<span class=\"_ _0\"></span>tled <span class=\"_ _3\"></span>wh<span class=\"_ _0\"></span>olly within 12 <span class=\"_ _1\"></span>months after <span class=\"_ _1\"></span>the end <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>period in <span class=\"_ _1\"></span>which the <span class=\"_ _1\"></span>employ<span class=\"_ _0\"></span>ees <span class=\"_ _1\"></span>render the <span class=\"_ _1\"></span>related service are <span class=\"_ _3\"></span>recogn<span class=\"ff4\">i<span class=\"_ _0\"></span>sed <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _3\"></span>of <span class=\"_ _4\"></span>employees\u2019 <span class=\"_ _4\"></span>services <span class=\"_ _3\"></span>up <span class=\"_ _4\"></span>to <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>end <span class=\"_ _3\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _3\"></span>rep<span class=\"_ _0\"></span>orting <span class=\"_ _3\"></span>period <span class=\"_ _4\"></span>and </span>are <span class=\"_ _1\"></span>measured at <span class=\"_ _18\"></span>the amounts <span class=\"_ _1\"></span>expected to <span class=\"_ _18\"></span>b<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>paid when <span class=\"_ _18\"></span>the liabilities <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>settled. T<span class=\"_ _1\"></span>he liabilities are presented a<span class=\"_ _0\"></span>s current empl<span class=\"_ _0\"></span>oyee benefit obligations in<span class=\"_ _0\"></span> the balance shee<span class=\"_ _0\"></span>t. <span class=\"_ _0\"></span> Share based paymen<span class=\"_ _0\"></span>ts Information <span class=\"_ _0\"></span>rel<span class=\"_ _0\"></span>ating <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>Company's <span class=\"_ _3\"></span>employee <span class=\"_ _3\"></span>option <span class=\"_ _0\"></span>schem<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>set <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ut <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>note <span class=\"_ _4\"></span><span class=\"ls3d\">21</span>. <span class=\"_ _3\"></span>The <span class=\"_ _0\"></span>fair value <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>options <span class=\"_ _4\"></span>granted <span class=\"_ _3\"></span>under <span class=\"_ _4\"></span>the <span class=\"_ _3\"></span>scheme <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>ecognised <span class=\"_ _3\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>employe<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>benefits <span class=\"_ _3\"></span>expen<span class=\"_ _0\"></span>se with <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>corresponding <span class=\"_ _4\"></span>increase <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>equity. <span class=\"_ _3\"></span>The <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>otal <span class=\"_ _4\"></span>amount <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>be <span class=\"_ _4\"></span>expen<span class=\"_ _0\"></span>sed <span class=\"_ _3\"></span>is <span class=\"_ _4\"></span>determined <span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>y reference to the fair va<span class=\"_ _0\"></span>lue of the options gra<span class=\"_ _0\"></span>nted:<span class=\"_ _0\"></span> -<span class=\"_\"> </span><span class=\"ff4\">including a<span class=\"_ _0\"></span>ny market performance c<span class=\"_ _0\"></span>onditions (eg the entity<span class=\"_ _0\"></span>\u2019s share price)</span>-<span class=\"_ _10\"> </span>excluding <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>impa<span class=\"_ _0\"></span>ct <span class=\"_ _4\"></span>of <span class=\"_ _12\"></span>any <span class=\"_ _12\"> </span>service <span class=\"_ _12\"> </span>a<span class=\"_ _0\"></span>nd <span class=\"_ _12\"></span>non<span class=\"_ _0\"></span>-market <span class=\"_ _12\"></span>performance <span class=\"_ _12\"> </span>ve<span class=\"_ _0\"></span>sting <span class=\"_ _12\"> </span>conditi<span class=\"_ _0\"></span>ons <span class=\"_ _12\"></span>(egprofitability, <span class=\"_ _12\"></span>sales <span class=\"_ _4\"></span>growth<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>targets <span class=\"_ _4\"></span>and <span class=\"_ _12\"></span>remaini<span class=\"_ _0\"></span>ng <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>employee <span class=\"_ _12\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _12\"></span>entity <span class=\"_ _12\"></span>over <span class=\"_ _4\"></span>a <span class=\"_ _12\"></span>specified time period), and<span class=\"_ _0\"></span> -<span class=\"_ _c\"> </span>incl<span class=\"_ _0\"></span>uding <span class=\"_ _18\"></span>the <span class=\"_ _18\"></span>imp<span class=\"_ _0\"></span>act <span class=\"_ _18\"></span>of <span class=\"_ _18\"></span>an<span class=\"_ _0\"></span>y <span class=\"_ _18\"></span>non<span class=\"_ _0\"></span>-vesting <span class=\"_ _1\"></span>conditions <span class=\"_ _18\"></span>(eg <span class=\"_ _1\"></span>the <span class=\"_ _18\"></span>requirement <span class=\"_ _1\"></span>for <span class=\"_ _18\"></span>empl<span class=\"_ _0\"></span>oyees <span class=\"_ _18\"></span>to <span class=\"_ _18\"></span>sa<span class=\"_ _0\"></span>veor holdings shares for<span class=\"_ _0\"></span> a specific<span class=\"_ _0\"></span> period of time). Total <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>expens<span class=\"_ _0\"></span>ed <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>vesting <span class=\"_ _3\"></span>period, <span class=\"_ _3\"></span>whi<span class=\"_ _0\"></span>ch <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>period <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>whi<span class=\"_ _0\"></span>ch <span class=\"_ _3\"></span>all <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the specified vesting c<span class=\"_ _0\"></span>onditions are t<span class=\"_ _0\"></span>o be satisfied.<span class=\"_ _0\"></span> At the end of<span class=\"_ _0\"></span> each period, <span class=\"_ _0\"></span>the entity revis<span class=\"_ _0\"></span>es its estimates o<span class=\"_ _1\"></span>f the <span class=\"_ _1\"></span>number of <span class=\"_ _18\"></span>op<span class=\"_ _0\"></span>tions <span class=\"_ _1\"></span>that are <span class=\"_ _18\"></span>exp<span class=\"_ _0\"></span>ected to <span class=\"_ _1\"></span>vest <span class=\"_ _1\"></span>based on <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>non<span class=\"_ _0\"></span>-market <span class=\"_ _1\"></span>vesting<span class=\"_ _0\"></span> and <span class=\"_ _0\"></span>servi<span class=\"_ _0\"></span>ce <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onditions. <span class=\"_ _3\"></span>It <span class=\"_ _3\"></span>recognizes <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>act <span class=\"_ _3\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>revision <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>origina<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>estimates, <span class=\"_ _0\"></span>if <span class=\"_ _3\"></span>any, <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> profit or loss, with a c<span class=\"_ _0\"></span>orresponding adjus<span class=\"_ _0\"></span>tment to equity.<span class=\"_ _0\"></span> Pensions The <span class=\"_ _18\"></span>Group <span class=\"_ _1\"></span>offers <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>defined <span class=\"_ _18\"></span>c<span class=\"_ _0\"></span>ontribution <span class=\"_ _18\"></span>plan <span class=\"_ _18\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>its <span class=\"_ _18\"></span>employees <span class=\"_ _18\"></span>an<span class=\"_ _0\"></span>d <span class=\"_ _18\"></span>pays <span class=\"_ _18\"></span>con<span class=\"_ _0\"></span>tributions <span class=\"_ _18\"></span>to <span class=\"_ _18\"></span>publ<span class=\"_ _0\"></span>icly or <span class=\"_ _3\"></span>privately <span class=\"_ _3\"></span>admi<span class=\"_ _0\"></span>nistered <span class=\"_ _3\"></span>pension <span class=\"_ _4\"></span>insurance <span class=\"_ _3\"></span>plans <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>mandatory, <span class=\"_ _3\"></span>contractual, <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>vol<span class=\"_ _0\"></span>untary basis. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>roup <span class=\"_ _0\"></span>has <span class=\"_ _3\"></span>no <span class=\"_ _0\"></span>further <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ayment <span class=\"_ _0\"></span>obl<span class=\"_ _0\"></span>igations <span class=\"_ _0\"></span>once <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>contribution<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>have <span class=\"_ _0\"></span>been<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>paid. Contributions <span class=\"_\"> </span>are <span class=\"_ _c\"> </span>rec<span class=\"_ _0\"></span>ognized <span class=\"_ _17\"> </span>as <span class=\"_\"> </span>employee <span class=\"_ _17\"> </span>benefit <span class=\"_\"> </span>expense <span class=\"_ _c\"> </span>when<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>they <span class=\"_\"> </span>are <span class=\"_ _c\"> </span>due<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>and <span class=\"_ _17\"> </span>are<span class=\"_ _0\"></span> included <span class=\"_ _39\"> </span>as <span class=\"_ _16\"> </span>part <span class=\"_ _39\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _39\"> </span>salary <span class=\"_ _16\"> </span>and <span class=\"_ _39\"> </span>p<span class=\"_ _0\"></span>ersonnel <span class=\"_ _39\"> </span>costs <span class=\"_ _39\"> </span>in <span class=\"_ _16\"> </span>the <span class=\"_ _39\"> </span>statement <span class=\"_ _16\"> </span>of <span class=\"_ _39\"> </span>pr<span class=\"_ _0\"></span>ofit <span class=\"_ _39\"> </span>and <span class=\"_ _39\"> </span>loss. <span class=\"_ _16\"> </span>Prepaid contributions are recognized as an asset to <span class=\"_ _1\"></span>the extent in which a cash refund <span class=\"_ _1\"></span>or a reduction in the future payment<span class=\"_ _0\"></span>s is availab<span class=\"_ _0\"></span>le.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-25-4": {
   "value": "Share based paymen<span class=\"_ _0\"></span>ts Information <span class=\"_ _0\"></span>rel<span class=\"_ _0\"></span>ating <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>Company's <span class=\"_ _3\"></span>employee <span class=\"_ _3\"></span>option <span class=\"_ _0\"></span>schem<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>set <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ut <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>note <span class=\"_ _4\"></span><span class=\"ls3d\">21</span>. <span class=\"_ _3\"></span>The <span class=\"_ _0\"></span>fair value <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>options <span class=\"_ _4\"></span>granted <span class=\"_ _3\"></span>under <span class=\"_ _4\"></span>the <span class=\"_ _3\"></span>scheme <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>ecognised <span class=\"_ _3\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>employe<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>benefits <span class=\"_ _3\"></span>expen<span class=\"_ _0\"></span>se with <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>corresponding <span class=\"_ _4\"></span>increase <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>equity. <span class=\"_ _3\"></span>The <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>otal <span class=\"_ _4\"></span>amount <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>be <span class=\"_ _4\"></span>expen<span class=\"_ _0\"></span>sed <span class=\"_ _3\"></span>is <span class=\"_ _4\"></span>determined <span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>y reference to the fair va<span class=\"_ _0\"></span>lue of the options gra<span class=\"_ _0\"></span>nted:<span class=\"_ _0\"></span> -<span class=\"_\"> </span><span class=\"ff4\">including a<span class=\"_ _0\"></span>ny market performance c<span class=\"_ _0\"></span>onditions (eg the entity<span class=\"_ _0\"></span>\u2019s share price)</span>-<span class=\"_ _10\"> </span>excluding <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>impa<span class=\"_ _0\"></span>ct <span class=\"_ _4\"></span>of <span class=\"_ _12\"></span>any <span class=\"_ _12\"> </span>service <span class=\"_ _12\"> </span>a<span class=\"_ _0\"></span>nd <span class=\"_ _12\"></span>non<span class=\"_ _0\"></span>-market <span class=\"_ _12\"></span>performance <span class=\"_ _12\"> </span>ve<span class=\"_ _0\"></span>sting <span class=\"_ _12\"> </span>conditi<span class=\"_ _0\"></span>ons <span class=\"_ _12\"></span>(egprofitability, <span class=\"_ _12\"></span>sales <span class=\"_ _4\"></span>growth<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>targets <span class=\"_ _4\"></span>and <span class=\"_ _12\"></span>remaini<span class=\"_ _0\"></span>ng <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>employee <span class=\"_ _12\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _12\"></span>entity <span class=\"_ _12\"></span>over <span class=\"_ _4\"></span>a <span class=\"_ _12\"></span>specified time period), and<span class=\"_ _0\"></span> -<span class=\"_ _c\"> </span>incl<span class=\"_ _0\"></span>uding <span class=\"_ _18\"></span>the <span class=\"_ _18\"></span>imp<span class=\"_ _0\"></span>act <span class=\"_ _18\"></span>of <span class=\"_ _18\"></span>an<span class=\"_ _0\"></span>y <span class=\"_ _18\"></span>non<span class=\"_ _0\"></span>-vesting <span class=\"_ _1\"></span>conditions <span class=\"_ _18\"></span>(eg <span class=\"_ _1\"></span>the <span class=\"_ _18\"></span>requirement <span class=\"_ _1\"></span>for <span class=\"_ _18\"></span>empl<span class=\"_ _0\"></span>oyees <span class=\"_ _18\"></span>to <span class=\"_ _18\"></span>sa<span class=\"_ _0\"></span>veor holdings shares for<span class=\"_ _0\"></span> a specific<span class=\"_ _0\"></span> period of time). Total <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>expens<span class=\"_ _0\"></span>ed <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>vesting <span class=\"_ _3\"></span>period, <span class=\"_ _3\"></span>whi<span class=\"_ _0\"></span>ch <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>period <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>whi<span class=\"_ _0\"></span>ch <span class=\"_ _3\"></span>all <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the specified vesting c<span class=\"_ _0\"></span>onditions are t<span class=\"_ _0\"></span>o be satisfied.<span class=\"_ _0\"></span> At the end of<span class=\"_ _0\"></span> each period, <span class=\"_ _0\"></span>the entity revis<span class=\"_ _0\"></span>es its estimates o<span class=\"_ _1\"></span>f the <span class=\"_ _1\"></span>number of <span class=\"_ _18\"></span>op<span class=\"_ _0\"></span>tions <span class=\"_ _1\"></span>that are <span class=\"_ _18\"></span>exp<span class=\"_ _0\"></span>ected to <span class=\"_ _1\"></span>vest <span class=\"_ _1\"></span>based on <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>non<span class=\"_ _0\"></span>-market <span class=\"_ _1\"></span>vesting<span class=\"_ _0\"></span> and <span class=\"_ _0\"></span>servi<span class=\"_ _0\"></span>ce <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onditions. <span class=\"_ _3\"></span>It <span class=\"_ _3\"></span>recognizes <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>act <span class=\"_ _3\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>revision <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>origina<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>estimates, <span class=\"_ _0\"></span>if <span class=\"_ _3\"></span>any, <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> profit or loss, with a c<span class=\"_ _0\"></span>orresponding adjus<span class=\"_ _0\"></span>tment to equity.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-22-3": {
   "value": "Income Tax The tax expense rep<span class=\"_ _0\"></span>resents the sum of the tax c<span class=\"_ _0\"></span>urrently p<span class=\"_ _0\"></span>ayable and<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>hange in deferred tax. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-23-3": {
   "value": "Current tax The tax currently p<span class=\"_ _0\"></span>ayable is based on tax<span class=\"_ _0\"></span>able profit f<span class=\"_ _0\"></span>or the year. Taxabl<span class=\"_ _0\"></span>e profit differs from net<span class=\"_ _0\"></span> profit <span class=\"_ _3\"></span>as <span class=\"_ _4\"></span>reported <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>income <span class=\"_ _4\"></span>statement <span class=\"_ _4\"></span>because <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>excludes <span class=\"_ _4\"></span>items <span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>ncome <span class=\"_ _3\"></span>or <span class=\"_ _4\"></span>expense that <span class=\"_ _16\"> </span>are <span class=\"_ _c\"> </span>taxable <span class=\"_ _16\"> </span>or <span class=\"_ _c\"> </span>deductible <span class=\"_ _16\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>other <span class=\"_ _16\"> </span>years <span class=\"_ _c\"> </span>and <span class=\"_ _16\"> </span>it <span class=\"_ _c\"> </span>further <span class=\"_ _16\"> </span>excludes <span class=\"_ _16\"> </span>i<span class=\"_ _0\"></span>tems <span class=\"_ _16\"> </span>that <span class=\"_ _16\"> </span>a<span class=\"_ _0\"></span>re <span class=\"_ _16\"> </span>never taxable <span class=\"_ _0\"></span>or deductible. Th<span class=\"_ _0\"></span>e Compa<span class=\"_ _0\"></span>ny\u2019s liabi<span class=\"_ _0\"></span>lity for current tax<span class=\"_ _0\"></span> is cal<span class=\"_ _0\"></span>culated using <span class=\"_ _0\"></span>tax rates <span class=\"_ _0\"></span>that have been enac<span class=\"_ _0\"></span>ted or substanti<span class=\"_ _0\"></span>vely enacted by<span class=\"_ _0\"></span> the balanc<span class=\"_ _0\"></span>e sheet date.<span class=\"_ _0\"></span> Current tax and deferred<span class=\"_ _0\"></span> tax for the year<span class=\"_ _0\"></span> Current and deferred tax are <span class=\"_ _1\"></span>recognized in profit o<span class=\"_ _1\"></span>r loss, except when they <span class=\"_ _1\"></span>relate to items that are recognized <span class=\"_ _1\"></span>in other comprehensive income or directly <span class=\"_ _1\"></span>in equity, <span class=\"_ _1\"></span>in which case, the <span class=\"_ _1\"></span>current<span class=\"_ _0\"></span> and <span class=\"_ _39\"> </span>deferred <span class=\"_ _16\"> </span>tax <span class=\"_ _39\"> </span>are <span class=\"_ _39\"> </span>also <span class=\"_ _39\"> </span>rec<span class=\"_ _0\"></span>ognized <span class=\"_ _39\"> </span>in <span class=\"_ _39\"> </span>other <span class=\"_ _16\"> </span>comprehensive <span class=\"_ _39\"> </span>inc<span class=\"_ _0\"></span>ome <span class=\"_ _39\"> </span>or <span class=\"_ _39\"> </span>directly <span class=\"_ _39\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _12\"> </span>eq<span class=\"_ _0\"></span>uity respectively. Deferred <span class=\"_ _0\"></span>tax b<span class=\"_ _0\"></span>enefit <span class=\"_ _0\"></span>has not <span class=\"_ _0\"></span>been <span class=\"_ _3\"></span>recognized i<span class=\"_ _0\"></span>n the <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>alance <span class=\"_ _0\"></span>sheet <span class=\"_ _0\"></span>as the<span class=\"_ _0\"></span> Group <span class=\"_ _0\"></span>is i<span class=\"_ _0\"></span>n its <span class=\"_ _0\"></span>start<span class=\"_ _0\"></span>-up <span class=\"_ _4\"></span>phase <span class=\"_ _12\"></span>and <span class=\"_ _12\"></span>does <span class=\"_ _12\"></span>no <span class=\"_ _12\"></span>have <span class=\"_ _4\"></span>an<span class=\"_ _0\"></span>y <span class=\"_ _4\"></span>historical<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>results <span class=\"_ _12\"></span>to <span class=\"_ _4\"></span>refer <span class=\"_ _12\"></span>to <span class=\"_ _12\"></span>when <span class=\"_ _12\"></span>asse<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ing <span class=\"_ _4\"></span>whether <span class=\"_ _12\"></span>future taxable profits will b<span class=\"_ _0\"></span>e sufficien<span class=\"_ _0\"></span>t to utilize the tax ben<span class=\"_ _0\"></span>efit. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-21-3": {
   "value": "Deferred tax Deferred <span class=\"_ _3\"></span>tax <span class=\"_ _4\"></span>is <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>tax <span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>xpected <span class=\"_ _3\"></span>to <span class=\"_ _4\"></span>be <span class=\"_ _3\"></span>paya<span class=\"_ _0\"></span>ble <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>rec<span class=\"_ _0\"></span>overable <span class=\"_ _4\"></span>on <span class=\"_ _3\"></span>differen<span class=\"_ _0\"></span>ces <span class=\"_ _3\"></span>between <span class=\"_ _4\"></span>the carrying amounts of assets and liabilities in the financial statements and <span class=\"_ _1\"></span>the<span class=\"_ _0\"></span> corresponding tax bases used in the computation of taxab<span class=\"_ _0\"></span>le profit and is accounted for u<span class=\"_ _0\"></span>sing the bal<span class=\"_ _0\"></span>ance sheet liability <span class=\"_ _17\"> </span>method. <span class=\"_ _c\"> </span>Deferre<span class=\"_ _0\"></span>d <span class=\"_ _c\"> </span>tax <span class=\"_ _c\"> </span>liab<span class=\"_ _0\"></span>ilities <span class=\"_ _c\"> </span>are <span class=\"_ _17\"> </span>generally <span class=\"_ _17\"> </span>recognized <span class=\"_ _c\"> </span>for<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>all <span class=\"_ _c\"> </span>taxa<span class=\"_ _0\"></span>ble <span class=\"_ _c\"> </span>temporary<span class=\"_ _0\"></span> differences <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span>nd <span class=\"_ _18\"></span>de<span class=\"_ _0\"></span>ferred <span class=\"_ _18\"></span>tax <span class=\"_ _1\"></span>assets <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span>re <span class=\"_ _18\"></span>recogni<span class=\"_ _0\"></span>zed <span class=\"_ _1\"></span>to <span class=\"_ _18\"></span>the <span class=\"_ _1\"></span>extent <span class=\"_ _1\"></span>that <span class=\"_ _18\"></span>it <span class=\"_ _1\"></span>is <span class=\"_ _18\"></span>pro<span class=\"_ _0\"></span>bable <span class=\"_ _18\"></span>tha<span class=\"_ _0\"></span>t <span class=\"_ _18\"></span>taxable profits <span class=\"_ _0\"></span>will <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>availabl<span class=\"_ _0\"></span>e aga<span class=\"_ _0\"></span>inst whi<span class=\"_ _0\"></span>ch <span class=\"_ _0\"></span>deducti<span class=\"_ _0\"></span>ble <span class=\"_ _0\"></span>temporary <span class=\"_ _0\"></span>differen<span class=\"_ _0\"></span>ces c<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>utilized. <span class=\"_ _0\"></span>Such assets <span class=\"_ _17\"> </span>and <span class=\"_\"> </span>liabilities <span class=\"_\"> </span>are <span class=\"_ _17\"> </span>not <span class=\"_\"> </span>recognized <span class=\"_ _17\"> </span>if <span class=\"_\"> </span>the <span class=\"_ _17\"> </span>temporary <span class=\"_\"> </span>difference <span class=\"_ _17\"> </span>arises <span class=\"_\"> </span>from <span class=\"_ _17\"> </span>the <span class=\"_\"> </span>initial recognition of goodwi<span class=\"_ _0\"></span>ll or from the in<span class=\"_ _0\"></span>itial recognition (other <span class=\"_ _0\"></span>than in a business c<span class=\"_ _0\"></span>ombination) of other <span class=\"_ _17\"> </span>a<span class=\"_ _0\"></span>ssets <span class=\"_\"> </span>and <span class=\"_ _17\"> </span>liabil<span class=\"_ _0\"></span>ities <span class=\"_\"> </span>in <span class=\"_ _17\"> </span>a <span class=\"_\"> </span>transaction <span class=\"_\"> </span>that <span class=\"_\"> </span>affects <span class=\"_ _17\"> </span>neither <span class=\"_\"> </span>the <span class=\"_\"> </span>taxable <span class=\"_\"> </span>profit <span class=\"_ _17\"> </span>nor <span class=\"_\"> </span>the accounting <span class=\"_ _16\"> </span>profit. <span class=\"_ _16\"> </span>Defer<span class=\"_ _0\"></span>red <span class=\"_ _39\"> </span>tax<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>lia<span class=\"_ _0\"></span>bilities <span class=\"_ _16\"> </span>are <span class=\"_ _16\"> </span>recognized <span class=\"_ _16\"> </span>for <span class=\"_ _16\"> </span>taxab<span class=\"_ _0\"></span>le <span class=\"_ _39\"> </span>tem<span class=\"_ _0\"></span>porary <span class=\"_ _16\"> </span>differences<span class=\"_ _0\"></span> arising <span class=\"_ _16\"> </span>on <span class=\"_ _16\"> </span>investments <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>subsidiaries <span class=\"_ _16\"> </span>an<span class=\"_ _0\"></span>d <span class=\"_ _39\"> </span>associ<span class=\"_ _0\"></span>ates, <span class=\"_ _39\"> </span>an<span class=\"_ _0\"></span>d <span class=\"_ _39\"> </span>in<span class=\"_ _0\"></span>terests <span class=\"_ _39\"> </span>in <span class=\"_ _16\"> </span>joint <span class=\"_ _16\"> </span>v<span class=\"_ _3\"></span>entures, <span class=\"_ _39\"> </span>excep<span class=\"_ _0\"></span>t where <span class=\"_ _0\"></span>the Gr<span class=\"_ _0\"></span>oup is <span class=\"_ _0\"></span>able <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>control <span class=\"_ _0\"></span>the reversa<span class=\"_ _0\"></span>l of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>temporary <span class=\"_ _0\"></span>differenc<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>it i<span class=\"_ _0\"></span>s probab<span class=\"_ _0\"></span>le that <span class=\"_ _4\"></span>the <span class=\"_ _12\"></span>temp<span class=\"_ _0\"></span>orary <span class=\"_ _4\"></span>diffe<span class=\"_ _0\"></span>rence <span class=\"_ _4\"></span>wil<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>not <span class=\"_ _12\"></span>reverse <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>foreseeable <span class=\"_ _12\"></span>future. <span class=\"_ _12\"></span>Deferred <span class=\"_ _12\"></span>tax <span class=\"_ _12\"></span>assets<span class=\"_ _0\"></span> arising <span class=\"_ _3\"></span>from <span class=\"_ _0\"></span>deductible <span class=\"_ _3\"></span>temporary <span class=\"_ _0\"></span>differences <span class=\"_ _3\"></span>assoc<span class=\"_ _0\"></span>iated <span class=\"_ _0\"></span>wi<span class=\"_ _0\"></span>th <span class=\"_ _0\"></span>such <span class=\"_ _3\"></span>investments <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>interests are <span class=\"_ _0\"></span>only <span class=\"_ _0\"></span>recognized <span class=\"_ _0\"></span>to th<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>extent tha<span class=\"_ _0\"></span>t it <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>probable <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>there <span class=\"_ _0\"></span>will <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>sufficient <span class=\"_ _0\"></span>taxable <span class=\"_ _0\"></span>profits against <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>utilize <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>benefits <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>temporary <span class=\"_ _4\"></span>differenc<span class=\"_ _0\"></span>es <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>they <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>expected <span class=\"_ _4\"></span>to reverse in the foresee<span class=\"_ _0\"></span>able future. <span class=\"_ _0\"></span> The <span class=\"_ _16\"> </span>carryin<span class=\"_ _0\"></span>g <span class=\"_ _16\"> </span>amount <span class=\"_ _16\"> </span>of <span class=\"_ _c\"> </span>deferred <span class=\"_ _16\"> </span>tax <span class=\"_ _c\"> </span>assets <span class=\"_ _16\"> </span>is <span class=\"_ _16\"> </span>revi<span class=\"_ _0\"></span>ewed <span class=\"_ _16\"> </span>at <span class=\"_ _16\"> </span>each<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>balance <span class=\"_ _16\"> </span>sheet <span class=\"_ _c\"> </span>date <span class=\"_ _16\"> </span>and reduced <span class=\"_ _18\"></span>to <span class=\"_ _18\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>extent <span class=\"_ _18\"></span>th<span class=\"_ _0\"></span>at <span class=\"_ _18\"></span>it <span class=\"_ _18\"></span>is <span class=\"_ _18\"></span>no <span class=\"_ _18\"></span>l<span class=\"_ _0\"></span>onger <span class=\"_ _18\"></span>probab<span class=\"_ _0\"></span>le <span class=\"_ _18\"></span>that <span class=\"_ _18\"></span>suffic<span class=\"_ _0\"></span>ient <span class=\"_ _18\"></span>taxable <span class=\"_ _18\"></span>pr<span class=\"_ _0\"></span>ofits <span class=\"_ _18\"></span>will <span class=\"_ _18\"></span>b<span class=\"_ _0\"></span>e <span class=\"_ _18\"></span>available to <span class=\"_ _1\"></span>allow<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>all or <span class=\"_ _1\"></span>part<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>of the asset <span class=\"_ _1\"></span>to be <span class=\"_ _1\"></span>recovered.<span class=\"_ _0\"></span> Deferred tax is <span class=\"_ _1\"></span>calculated<span class=\"_ _0\"></span> at <span class=\"_ _1\"></span>the tax <span class=\"_ _1\"></span>rates that are <span class=\"_ _0\"></span>exp<span class=\"_ _0\"></span>ected <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>pply <span class=\"_ _3\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>period <span class=\"_ _3\"></span>when <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>liability <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>settled, <span class=\"_ _0\"></span>or <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>set <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>rea<span class=\"_ _0\"></span>lized <span class=\"_ _0\"></span>based on tax laws and rates that have been enacted or substantively enacted at the balance sheet date. <span class=\"_ _0\"></span>Deferred <span class=\"_ _3\"></span>tax <span class=\"_ _0\"></span>is<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>charged <span class=\"_ _0\"></span>or <span class=\"_ _3\"></span>credited <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>income <span class=\"_ _3\"></span>statement, <span class=\"_ _0\"></span>excep<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>when <span class=\"_ _0\"></span>it <span class=\"_ _3\"></span>relates <span class=\"_ _0\"></span>to items <span class=\"_ _0\"></span>cha<span class=\"_ _0\"></span>rged <span class=\"_ _3\"></span>or <span class=\"_ _0\"></span>credite<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>in <span class=\"_ _3\"></span>other <span class=\"_ _0\"></span>compr<span class=\"_ _0\"></span>ehensiv<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>income, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>which <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>deferred <span class=\"_ _3\"></span>tax <span class=\"_ _0\"></span>is also <span class=\"_ _1\"></span>dealt <span class=\"_ _18\"></span>wi<span class=\"_ _0\"></span>th <span class=\"_ _18\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _18\"></span>other <span class=\"_ _1\"></span>comp<span class=\"_ _0\"></span>rehensive <span class=\"_ _1\"></span>income. <span class=\"_ _1\"></span>The <span class=\"_ _1\"></span>measurement of <span class=\"_ _18\"></span>deferred <span class=\"_ _1\"></span>tax <span class=\"_ _1\"></span>liabilities <span class=\"_ _1\"></span>an<span class=\"_ _0\"></span><span class=\"ls16\">d </span>assets <span class=\"_ _3\"></span>reflects <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>tax <span class=\"_ _3\"></span>consequences<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>would <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>ollow <span class=\"_ _3\"></span>from <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>ma<span class=\"_ _0\"></span>nner <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>whi<span class=\"_ _0\"></span>ch <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>Group expects, <span class=\"_ _1\"></span>at <span class=\"_ _18\"></span>the end <span class=\"_ _18\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>reporting <span class=\"_ _1\"></span>period, <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>recover or <span class=\"_ _18\"></span>settle <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>carrying <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>its <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span>ssets and <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>iabilities. <span class=\"_ _0\"></span>De<span class=\"_ _0\"></span>ferred <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ax <span class=\"_ _0\"></span>asset<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>and <span class=\"_ _3\"></span>liabilities <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>offset <span class=\"_ _3\"></span>when<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>there <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>lega<span class=\"_ _0\"></span>lly <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>forceable right <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>set <span class=\"_ _0\"></span>off <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>urrent <span class=\"_ _0\"></span>tax <span class=\"_ _0\"></span>assets <span class=\"_ _0\"></span>agai<span class=\"_ _0\"></span>nst <span class=\"_ _0\"></span>current <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>x <span class=\"_ _0\"></span>liabilities <span class=\"_ _0\"></span>and <span class=\"_ _3\"></span>when <span class=\"_ _0\"></span>they <span class=\"_ _0\"></span>relate <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>incom<span class=\"_ _0\"></span>e taxes <span class=\"_ _1\"></span>levied <span class=\"_ _1\"></span>by <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>same <span class=\"_ _1\"></span>taxation <span class=\"_ _1\"></span>authority <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _18\"></span>Gr<span class=\"_ _0\"></span>oup <span class=\"_ _18\"></span>intend<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>to <span class=\"_ _18\"></span>se<span class=\"_ _0\"></span>ttle <span class=\"_ _1\"></span>its <span class=\"_ _1\"></span>current <span class=\"_ _1\"></span>tax <span class=\"_ _1\"></span>assets and liabiliti<span class=\"_ _0\"></span>es on a net basis. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-27-3": {
   "value": "Leases All <span class=\"_ _17\"> </span>leasing <span class=\"_\"> </span>agreements <span class=\"_ _17\"> </span>with <span class=\"_\"> </span>a <span class=\"_ _c\"> </span>duration <span class=\"_\"> </span>exceeding <span class=\"_ _17\"> </span>12 <span class=\"_\"> </span>months <span class=\"_ _c\"> </span>are <span class=\"_\"> </span>capitalized. <span class=\"_ _17\"> </span>The <span class=\"_\"> </span>Group assesses whether a legally enforceable contract is <span class=\"_ _1\"></span>or contains a lease at <span class=\"_ _1\"></span>the inc<span class=\"_ _0\"></span>eption date of<span class=\"_ _1\"></span> the <span class=\"_ _3\"></span>contract. <span class=\"_ _4\"></span>The <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ssessment <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>ncludes <span class=\"_ _3\"></span>several<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>criteria <span class=\"_ _4\"></span>to <span class=\"_ _3\"></span>be <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>termined <span class=\"_ _4\"></span>based <span class=\"_ _3\"></span>on <span class=\"_ _4\"></span>judgment<span class=\"_ _0\"></span> that <span class=\"_ _12\"></span>includes <span class=\"_ _12\"></span>whether <span class=\"_ _12\"> </span>there <span class=\"_ _12\"> </span>is <span class=\"_ _12\"> </span>an<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>dentifiable <span class=\"_ _12\"></span>asset <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>connection <span class=\"_ _12\"> </span>to <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>lease, <span class=\"_ _12\"> </span>wheth<span class=\"_ _0\"></span>er <span class=\"_ _4\"></span>the Group <span class=\"_ _3\"></span>has<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>right <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ontrol <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>use <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _3\"></span>iden<span class=\"_ _0\"></span>tifiab<span class=\"_ _0\"></span>le <span class=\"_ _4\"></span>asset, <span class=\"_ _3\"></span>and<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>wheth<span class=\"_ _0\"></span>er <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>an obtain substantial<span class=\"_ _0\"></span>ly all economic benefi<span class=\"_ _0\"></span>ts from the i<span class=\"_ _0\"></span>dentifiable asset. <span class=\"_ _0\"></span> The <span class=\"_ _1b\"> </span>G<span class=\"_ _1\"></span>roup <span class=\"_ _1b\"> </span>recognizes <span class=\"_ _1b\"> </span>a <span class=\"_ _1b\"> </span>right-<span class=\"ls19\">of</span>-<span class=\"ff4\">use <span class=\"_ _1b\"> </span>(\u201cROU\u201d) <span class=\"_ _1b\"> </span>ass<span class=\"_ _1\"></span>et <span class=\"_ _1b\"> </span>and <span class=\"_ _1b\"> </span>a <span class=\"_ _10\"> </span>lease <span class=\"_ _1b\"> </span>liability <span class=\"_ _1b\"> </span>at <span class=\"_ _10\"> </span>the <span class=\"_ _1b\"> </span>lease </span>commencement <span class=\"_ _c\"> </span>date. <span class=\"_ _c\"> </span>The <span class=\"_ _c\"> </span>lease <span class=\"_ _c\"> </span>liab<span class=\"_ _0\"></span>ility <span class=\"_ _16\"> </span>i<span class=\"_ _0\"></span>s <span class=\"_ _16\"> </span>calculated <span class=\"_ _c\"> </span>based <span class=\"_ _c\"> </span>on <span class=\"_ _17\"> </span>the <span class=\"_ _c\"> </span>present <span class=\"_ _c\"> </span>value <span class=\"_ _16\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _16\"> </span>the<span class=\"_ _0\"></span> contractual <span class=\"_ _39\"> </span>min<span class=\"_ _0\"></span>imum <span class=\"_ _39\"> </span>le<span class=\"_ _0\"></span>ase <span class=\"_ _39\"> </span>pay<span class=\"_ _0\"></span>ments <span class=\"_ _39\"> </span>using <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>incremental<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>interest <span class=\"_ _39\"> </span>rat<span class=\"_ _0\"></span>e <span class=\"_ _39\"> </span>of <span class=\"_ _16\"> </span>the <span class=\"_ _39\"> </span>lease. <span class=\"_ _16\"> </span>The<span class=\"_ _0\"></span> contractual <span class=\"_ _1\"></span>minimum <span class=\"_ _1\"></span>lea<span class=\"_ _0\"></span>se <span class=\"_ _18\"></span>p<span class=\"_ _0\"></span>ayments <span class=\"_ _1\"></span>consist of <span class=\"_ _18\"></span>fixed <span class=\"_ _1\"></span>paymen<span class=\"_ _0\"></span>ts <span class=\"_ _18\"></span>ba<span class=\"_ _0\"></span>sed <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>contractual<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>amount at <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>time <span class=\"_ _12\"> </span>of <span class=\"_ _12\"></span>concl<span class=\"_ _0\"></span>usion <span class=\"_ _12\"></span>of <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>agreemen<span class=\"_ _0\"></span>t. <span class=\"_ _12\"></span>The <span class=\"_ _12\"> </span>lea<span class=\"_ _0\"></span>se <span class=\"_ _12\"> </span>l<span class=\"_ _0\"></span>iability <span class=\"_ _12\"></span>is <span class=\"_ _12\"></span>subsequen<span class=\"_ _0\"></span>tly <span class=\"_ _12\"></span>measured <span class=\"_ _12\"></span>at amortized <span class=\"_ _18\"></span>cost <span class=\"_ _1\"></span>under <span class=\"_ _18\"></span>the <span class=\"_ _1\"></span>effective <span class=\"_ _18\"></span>interest <span class=\"_ _18\"></span>ra<span class=\"_ _0\"></span>te <span class=\"_ _18\"></span>during <span class=\"_ _1\"></span>the <span class=\"_ _18\"></span>lease <span class=\"_ _18\"></span>term<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>and <span class=\"_ _18\"></span>may<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>also <span class=\"_ _18\"></span>be <span class=\"_ _18\"></span>adjusted to management\u2019s rea<span class=\"_ _0\"></span>ssessment of f<span class=\"_ _0\"></span>uture lease paymen<span class=\"_ _0\"></span>ts based on options<span class=\"_ _0\"></span> exercised, <span class=\"_ _0\"></span><span class=\"ff1\"> </span>renegotiations, or chang<span class=\"_ _0\"></span>es of an index<span class=\"_ _0\"></span> rate. The <span class=\"_ _12\"></span>ROU <span class=\"_ _12\"></span>asset <span class=\"_ _12\"></span>is <span class=\"_ _12\"></span>calculated <span class=\"_ _12\"> </span>b<span class=\"_ _0\"></span>ased <span class=\"_ _12\"></span>on <span class=\"_ _4\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>ease <span class=\"_ _12\"></span>liabi<span class=\"_ _0\"></span>lity, <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>lus <span class=\"_ _4\"></span>in<span class=\"_ _0\"></span>itial <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span>rect <span class=\"_ _4\"></span>costs <span class=\"_ _12\"> </span>toward<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>the<span class=\"_ _0\"></span> lease, <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>less <span class=\"_ _3\"></span>any <span class=\"_ _0\"></span>incen<span class=\"_ _0\"></span>tives <span class=\"_ _0\"></span>granted <span class=\"_ _3\"></span>by <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>lessor. <span class=\"_ _3\"></span>The <span class=\"_ _0\"></span>ROU <span class=\"_ _3\"></span>asset <span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>subsequently<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>amortized under <span class=\"_ _39\"> </span>the <span class=\"_ _16\"> </span>straigh<span class=\"_ _0\"></span>t-line <span class=\"_ _16\"> </span>method <span class=\"_ _16\"> </span>under <span class=\"_ _16\"> </span>the <span class=\"_ _39\"> </span>short<span class=\"_ _0\"></span>er <span class=\"_ _39\"> </span>of<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>the <span class=\"_ _39\"> </span>le<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>e <span class=\"_ _39\"> </span>term <span class=\"_ _16\"> </span>or <span class=\"_ _16\"> </span>the <span class=\"_ _39\"> </span>u<span class=\"_ _0\"></span>seful <span class=\"_ _39\"> </span>life <span class=\"_ _16\"> </span>of <span class=\"_ _39\"> </span>the<span class=\"_ _0\"></span> underlying <span class=\"_ _23\"> </span>asset <span class=\"_ _13\"> </span>and <span class=\"_ _23\"> </span>is <span class=\"_ _13\"> </span>incl<span class=\"_ _0\"></span>uded <span class=\"_ _13\"> </span>as <span class=\"_ _13\"> </span>pa<span class=\"_ _0\"></span>rt <span class=\"_ _13\"> </span>of <span class=\"_ _23\"> </span>depreciation <span class=\"_ _23\"> </span>and <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span>mortization <span class=\"_ _13\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>the accompanyi<span class=\"_ _0\"></span>ng statements of other c<span class=\"_ _0\"></span>omprehensive i<span class=\"_ _0\"></span>ncome.<span class=\"_ _0\"></span> Leases <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>fall <span class=\"_ _3\"></span>under <span class=\"_ _0\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>IFRS <span class=\"_ _3\"></span>16 <span class=\"_ _3\"></span>short<span class=\"_ _0\"></span>-term <span class=\"_ _3\"></span>exception <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>recognized <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>straight<span class=\"_ _0\"></span>-li<span class=\"_ _0\"></span>ne <span class=\"_ _3\"></span>basis over the lease term.<span class=\"_ _0\"></span>  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-31-3": {
   "value": "Financial instruments<span class=\"_ _0\"></span>  A <span class=\"_ _3\"></span>financi<span class=\"_ _0\"></span>al <span class=\"_ _3\"></span>instrument <span class=\"_ _3\"></span>is <span class=\"_ _4\"></span>any <span class=\"_ _4\"></span>contract <span class=\"_ _3\"></span>that <span class=\"_ _4\"></span>gives <span class=\"_ _3\"></span>rise <span class=\"_ _4\"></span>to <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>fina<span class=\"_ _0\"></span>ncial <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>sset <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>one <span class=\"_ _4\"></span>entity <span class=\"_ _3\"></span>an<span class=\"_ _0\"></span>d <span class=\"_ _3\"></span>a financial<span class=\"_ _0\"></span> liability or equity i<span class=\"_ _0\"></span>nstrument for another e<span class=\"_ _0\"></span>ntity<span class=\"ls40\">.  </span> Interest rate swap The <span class=\"_ _4\"></span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _4\"></span>has <span class=\"_ _12\"></span>entered <span class=\"_ _12\"></span>into <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>nterest <span class=\"_ _4\"></span>rate <span class=\"_ _12\"></span>swap<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>to <span class=\"_ _12\"></span>hedge <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>ts <span class=\"_ _4\"></span>risk <span class=\"_ _12\"></span>exposure <span class=\"_ _12\"> </span>to <span class=\"_ _12\"></span>interest<span class=\"_ _3\"></span>-bearing debt. <span class=\"_ _39\"> </span>Changes <span class=\"_ _39\"> </span>in <span class=\"_ _39\"> </span>fai<span class=\"_ _0\"></span>r <span class=\"_ _12\"> </span>v<span class=\"_ _0\"></span>alue <span class=\"_ _12\"> </span>of<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>tho<span class=\"_ _0\"></span>se <span class=\"_ _12\"> </span>deri<span class=\"_ _0\"></span>vates <span class=\"_ _39\"> </span>is <span class=\"_ _39\"> </span>recognize<span class=\"_ _0\"></span>d <span class=\"_ _39\"> </span>as <span class=\"_ _39\"> </span>unrealiz<span class=\"_ _0\"></span>ed <span class=\"_ _12\"> </span>p<span class=\"_ _0\"></span>rofit/loss <span class=\"_ _39\"> </span>under financial<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>income/loss and allocated to, <span class=\"_ _1\"></span>an unrealized profit/loss as <span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>ther current receivables in the balance sheet.<span class=\"_ _0\"></span> Currency hedging Salmon <span class=\"_ _f\"> </span>Evolution <span class=\"_ _f\"> </span>Sales<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>AS <span class=\"_ _f\"> </span>make <span class=\"_ _f\"> </span>use <span class=\"_ _f\"> </span>of <span class=\"_ _f\"> </span>forwa<span class=\"_ _0\"></span>rd <span class=\"_ _f\"> </span>currency <span class=\"_ _f\"> </span>contracts <span class=\"_ _f\"> </span>to <span class=\"_ _f\"> </span>hedge <span class=\"_ _f\"> </span>agai<span class=\"_ _0\"></span>nst fluctuations <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>exchange <span class=\"_ _3\"></span>rates <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>arises <span class=\"_ _3\"></span>during <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>period<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>between <span class=\"_ _3\"></span>when <span class=\"_ _3\"></span>Salmon <span class=\"_ _3\"></span>Evolution<span class=\"_ _0\"></span> Sales <span class=\"_ _3\"></span>enters <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>sales <span class=\"_ _4\"></span>contract <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>when<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>roduct <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>paid <span class=\"_ _4\"></span>for. <span class=\"_ _3\"></span>Changes <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>of<span class=\"_ _0\"></span> those contracts <span class=\"_ _1\"></span>is<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>recogn<span class=\"_ _0\"></span>ized <span class=\"_ _1\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>unrealized<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>profit/loss<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>under fina<span class=\"_ _0\"></span>ncial income/loss and to <span class=\"_ _1\"></span>other current receivables in th<span class=\"_ _0\"></span>e balanc<span class=\"_ _0\"></span>e sheet.  Power hedging <span class=\"_ _0\"></span>contracts The G<span class=\"_ _1\"></span>roup has entered <span class=\"_ _1\"></span>into power <span class=\"_ _1\"></span>suppl<span class=\"_ _0\"></span>y co<span class=\"_ _1\"></span>ntract with S<span class=\"_ _1\"></span>tatkraft in o<span class=\"_ _1\"></span>rder to hedge <span class=\"_ _1\"></span>its exposure to fluctuations in the power prices. Due <span class=\"_ _1\"></span>to changes in the construction and production plan, <span class=\"ls14\">a </span>significant <span class=\"_ _12\"></span>part <span class=\"_ _12\"></span>of <span class=\"_ _4\"></span>th<span class=\"_ _0\"></span><span class=\"ls11\">is</span> <span class=\"_ _4\"></span>energy <span class=\"_ _12\"></span>contract <span class=\"_ _12\"></span>has <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>ot <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>een <span class=\"_ _4\"></span>used <span class=\"_ _12\"></span>for <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>nternal <span class=\"_ _12\"></span>purposes. <span class=\"_ _12\"></span>Hence, <span class=\"_ _12\"></span>the contract <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>longe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>considered<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>own <span class=\"_ _0\"></span>use, <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nd <span class=\"_ _0\"></span>therefore <span class=\"_ _0\"></span>meas<span class=\"_ _0\"></span>ured <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue. <span class=\"_ _0\"></span>Changes in <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _18\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _18\"></span>the<span class=\"_ _0\"></span>se <span class=\"_ _18\"></span>deriva<span class=\"_ _0\"></span>tes <span class=\"_ _18\"></span>is <span class=\"_ _1\"></span>recogni<span class=\"_ _0\"></span>zed <span class=\"_ _18\"></span>as unrealized <span class=\"_ _1\"></span>profit/loss <span class=\"_ _1\"></span>under <span class=\"_ _1\"></span>financia<span class=\"_ _0\"></span>l <span class=\"_ _18\"></span>income/los<span class=\"_ _0\"></span>s and allocated to, an <span class=\"_ _0\"></span>unrealized profit/lo<span class=\"_ _0\"></span>ss as othe<span class=\"_ _0\"></span>r current receivables in<span class=\"_ _0\"></span> the balan<span class=\"_ _0\"></span>ce sheet. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-36-4": {
   "value": "Interest rate swap The <span class=\"_ _4\"></span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _4\"></span>has <span class=\"_ _12\"></span>entered <span class=\"_ _12\"></span>into <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>nterest <span class=\"_ _4\"></span>rate <span class=\"_ _12\"></span>swap<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>to <span class=\"_ _12\"></span>hedge <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>ts <span class=\"_ _4\"></span>risk <span class=\"_ _12\"></span>exposure <span class=\"_ _12\"> </span>to <span class=\"_ _12\"></span>interest<span class=\"_ _3\"></span>-bearing debt. <span class=\"_ _39\"> </span>Changes <span class=\"_ _39\"> </span>in <span class=\"_ _39\"> </span>fai<span class=\"_ _0\"></span>r <span class=\"_ _12\"> </span>v<span class=\"_ _0\"></span>alue <span class=\"_ _12\"> </span>of<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>tho<span class=\"_ _0\"></span>se <span class=\"_ _12\"> </span>deri<span class=\"_ _0\"></span>vates <span class=\"_ _39\"> </span>is <span class=\"_ _39\"> </span>recognize<span class=\"_ _0\"></span>d <span class=\"_ _39\"> </span>as <span class=\"_ _39\"> </span>unrealiz<span class=\"_ _0\"></span>ed <span class=\"_ _12\"> </span>p<span class=\"_ _0\"></span>rofit/loss <span class=\"_ _39\"> </span>under financial<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>income/loss and allocated to, <span class=\"_ _1\"></span>an unrealized profit/loss as <span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>ther current receivables in the balance sheet.<span class=\"_ _0\"></span> Currency hedging Salmon <span class=\"_ _f\"> </span>Evolution <span class=\"_ _f\"> </span>Sales<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>AS <span class=\"_ _f\"> </span>make <span class=\"_ _f\"> </span>use <span class=\"_ _f\"> </span>of <span class=\"_ _f\"> </span>forwa<span class=\"_ _0\"></span>rd <span class=\"_ _f\"> </span>currency <span class=\"_ _f\"> </span>contracts <span class=\"_ _f\"> </span>to <span class=\"_ _f\"> </span>hedge <span class=\"_ _f\"> </span>agai<span class=\"_ _0\"></span>nst fluctuations <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>exchange <span class=\"_ _3\"></span>rates <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>arises <span class=\"_ _3\"></span>during <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>period<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>between <span class=\"_ _3\"></span>when <span class=\"_ _3\"></span>Salmon <span class=\"_ _3\"></span>Evolution<span class=\"_ _0\"></span> Sales <span class=\"_ _3\"></span>enters <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>sales <span class=\"_ _4\"></span>contract <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>when<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>roduct <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>paid <span class=\"_ _4\"></span>for. <span class=\"_ _3\"></span>Changes <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>of<span class=\"_ _0\"></span> those contracts <span class=\"_ _1\"></span>is<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>recogn<span class=\"_ _0\"></span>ized <span class=\"_ _1\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>unrealized<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>profit/loss<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>under fina<span class=\"_ _0\"></span>ncial income/loss and to <span class=\"_ _1\"></span>other current receivables in th<span class=\"_ _0\"></span>e balanc<span class=\"_ _0\"></span>e sheet.  Power hedging <span class=\"_ _0\"></span>contracts The G<span class=\"_ _1\"></span>roup has entered <span class=\"_ _1\"></span>into power <span class=\"_ _1\"></span>suppl<span class=\"_ _0\"></span>y co<span class=\"_ _1\"></span>ntract with S<span class=\"_ _1\"></span>tatkraft in o<span class=\"_ _1\"></span>rder to hedge <span class=\"_ _1\"></span>its exposure to fluctuations in the power prices. Due <span class=\"_ _1\"></span>to changes in the construction and production plan, <span class=\"ls14\">a </span>significant <span class=\"_ _12\"></span>part <span class=\"_ _12\"></span>of <span class=\"_ _4\"></span>th<span class=\"_ _0\"></span><span class=\"ls11\">is</span> <span class=\"_ _4\"></span>energy <span class=\"_ _12\"></span>contract <span class=\"_ _12\"></span>has <span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>ot <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>een <span class=\"_ _4\"></span>used <span class=\"_ _12\"></span>for <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>nternal <span class=\"_ _12\"></span>purposes. <span class=\"_ _12\"></span>Hence, <span class=\"_ _12\"></span>the contract <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>longe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>considered<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>own <span class=\"_ _0\"></span>use, <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nd <span class=\"_ _0\"></span>therefore <span class=\"_ _0\"></span>meas<span class=\"_ _0\"></span>ured <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue. <span class=\"_ _0\"></span>Changes in <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _18\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _18\"></span>the<span class=\"_ _0\"></span>se <span class=\"_ _18\"></span>deriva<span class=\"_ _0\"></span>tes <span class=\"_ _18\"></span>is <span class=\"_ _1\"></span>recogni<span class=\"_ _0\"></span>zed <span class=\"_ _18\"></span>as unrealized <span class=\"_ _1\"></span>profit/loss <span class=\"_ _1\"></span>under <span class=\"_ _1\"></span>financia<span class=\"_ _0\"></span>l <span class=\"_ _18\"></span>income/los<span class=\"_ _0\"></span>s and allocated to, an <span class=\"_ _0\"></span>unrealized profit/lo<span class=\"_ _0\"></span>ss as othe<span class=\"_ _0\"></span>r current receivables in<span class=\"_ _0\"></span> the balan<span class=\"_ _0\"></span>ce sheet. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-35-3": {
   "value": "Cash and cash equiv<span class=\"_ _0\"></span>alents<span class=\"_ _0\"></span> For <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>purpos<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>resentation <span class=\"_ _12\"></span>in <span class=\"_ _12\"> </span>the <span class=\"_ _39\"> </span>stateme<span class=\"_ _0\"></span>nt <span class=\"_ _12\"></span>of <span class=\"_ _12\"></span>cash <span class=\"_ _12\"></span>flows, <span class=\"_ _12\"> </span>c<span class=\"_ _0\"></span>ash <span class=\"_ _12\"></span>a<span class=\"_ _0\"></span>nd <span class=\"_ _12\"></span>cash <span class=\"_ _12\"></span>equivalents<span class=\"_ _0\"></span> includes cash on han<span class=\"_ _0\"></span>d.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-33-3": {
   "value": "Trade receivables, l<span class=\"_ _0\"></span>oans and other rec<span class=\"_ _0\"></span>eivables<span class=\"_ _0\"></span> Trade <span class=\"_\"> </span>receivables, <span class=\"_\"> </span>loans <span class=\"_\"> </span>and <span class=\"_\"> </span>other <span class=\"_ _17\"> </span>receiva<span class=\"_ _0\"></span>bles <span class=\"_\"> </span>are <span class=\"_\"> </span>recognized <span class=\"_ _17\"> </span>at <span class=\"_\"> </span>invoiced <span class=\"_\"> </span>amount <span class=\"_\"> </span>and subsequently measured at <span class=\"_ _1\"></span>amortized cost using <span class=\"_ _1\"></span>the effective <span class=\"_ _1\"></span>interest method, less <span class=\"_ _1\"></span>provision for impairment. See <span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>ote <span class=\"_ _1\"></span>3, 16, 20 <span class=\"_ _1\"></span>and 22 <span class=\"_ _1\"></span>for further <span class=\"_ _1\"></span>inf<span class=\"_ _0\"></span>ormation <span class=\"_ _1\"></span>ab<span class=\"_ _0\"></span>out <span class=\"_ _1\"></span>the Gro<span class=\"_ _0\"></span><span class=\"ff4\">up\u2019s accounting for </span>trade receivables, loan<span class=\"_ _0\"></span>s, other receivables an<span class=\"_ _0\"></span>d credit risk.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-29-3": {
   "value": "Property, plant &amp; equip<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span> Property, <span class=\"_ _39\"> </span>plan<span class=\"_ _0\"></span>t, <span class=\"_ _39\"> </span>and <span class=\"_ _39\"> </span>eq<span class=\"_ _0\"></span>uipment <span class=\"_ _39\"> </span>i<span class=\"_ _0\"></span>s <span class=\"_ _39\"> </span>measured <span class=\"_ _39\"> </span>a<span class=\"_ _0\"></span>t <span class=\"_ _16\"> </span>cost, <span class=\"_ _39\"> </span>whi<span class=\"_ _0\"></span>ch <span class=\"_ _39\"> </span>incl<span class=\"_ _0\"></span>udes <span class=\"_ _12\"> </span>c<span class=\"_ _0\"></span>apitalized <span class=\"_ _16\"> </span>borrowing costs, <span class=\"_ _f\"> </span>less <span class=\"_ _f\"> </span>accum<span class=\"_ _0\"></span>ulated <span class=\"_ _f\"> </span>depreciati<span class=\"_ _0\"></span>on <span class=\"_ _15\"> </span>a<span class=\"_ _0\"></span>nd <span class=\"_ _f\"> </span>costs <span class=\"_ _f\"> </span>include<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>exp<span class=\"_ _0\"></span>enditure<span class=\"_ _0\"></span>s <span class=\"_ _f\"> </span>that <span class=\"_ _f\"> </span>are <span class=\"_ _f\"> </span>directl<span class=\"_ _0\"></span>y attributable <span class=\"_ _11\"> </span>to <span class=\"_ _11\"> </span>the <span class=\"_\"> </span>acq<span class=\"_ _0\"></span>uisition <span class=\"_ _11\"> </span>and <span class=\"_ _11\"> </span>placement <span class=\"_ _11\"> </span>of <span class=\"_ _11\"> </span>fixed <span class=\"_ _11\"> </span>assets <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>service. <span class=\"_ _11\"> </span>Costs <span class=\"_ _11\"> </span>of <span class=\"_ _11\"> </span>major replacements <span class=\"_ _4\"></span>an<span class=\"_ _0\"></span>d <span class=\"_ _4\"></span>renewals <span class=\"_ _4\"></span>tha<span class=\"_ _0\"></span>t <span class=\"_ _4\"></span>substantially<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>extend <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>econ<span class=\"_ _0\"></span>omic <span class=\"_ _4\"></span>life <span class=\"_ _12\"></span>and <span class=\"_ _4\"></span>functionality<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>of fixed <span class=\"_ _11\"> </span>asset <span class=\"_ _15\"> </span>are <span class=\"_ _11\"> </span>capitalized. <span class=\"_ _15\"> </span>Costs <span class=\"_ _11\"> </span>associated <span class=\"_ _15\"> </span>with <span class=\"_ _15\"> </span>normal <span class=\"_ _11\"> </span>main<span class=\"_ _0\"></span>tenance <span class=\"_ _11\"> </span>and <span class=\"_ _15\"> </span>repairs <span class=\"_ _11\"> </span>are expensed as incurre<span class=\"_ _0\"></span>d.  Assets <span class=\"_ _39\"> </span>are <span class=\"_ _16\"> </span>normal<span class=\"_ _0\"></span>ly <span class=\"_ _16\"> </span>considered <span class=\"_ _16\"> </span>property<span class=\"_ _0\"></span>, <span class=\"_ _39\"> </span>pl<span class=\"_ _0\"></span>ant, <span class=\"_ _39\"> </span>an<span class=\"_ _0\"></span>d <span class=\"_ _39\"> </span>equip<span class=\"_ _0\"></span>ment <span class=\"_ _39\"> </span>i<span class=\"_ _0\"></span>f <span class=\"_ _39\"> </span>the <span class=\"_ _16\"> </span>useful <span class=\"_ _16\"> </span>econ<span class=\"_ _0\"></span>omic <span class=\"_ _39\"> </span>l<span class=\"_ _0\"></span>ife exceeds <span class=\"_ _3\"></span>one <span class=\"_ _3\"></span>year. <span class=\"_ _3\"></span>Straig<span class=\"_ _0\"></span>ht-li<span class=\"_ _0\"></span>ne <span class=\"_ _3\"></span>depreciation <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>applied <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>useful <span class=\"_ _3\"></span>life <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>property, <span class=\"_ _3\"></span>plan<span class=\"_ _0\"></span>t, and <span class=\"_ _4\"></span>eq<span class=\"_ _0\"></span>ui<span class=\"ff4\">pment <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>ased <span class=\"_ _4\"></span>on <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>asset\u2019s <span class=\"_ _4\"></span>hi<span class=\"_ _0\"></span>storical <span class=\"_ _4\"></span>cost. <span class=\"_ _12\"></span>If <span class=\"_ _4\"></span>a <span class=\"_ _12\"></span>substantial<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>part <span class=\"_ _12\"></span>of <span class=\"_ _12\"></span>an <span class=\"_ _4\"></span>asset <span class=\"_ _12\"></span>has <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>n </span>individual <span class=\"_ _3\"></span>an<span class=\"_ _0\"></span>d <span class=\"_ _3\"></span>different <span class=\"_ _3\"></span>useful <span class=\"_ _3\"></span>life, <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>portion <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>depreciated <span class=\"_ _3\"></span>sepa<span class=\"_ _0\"></span>rately. <span class=\"_ _3\"></span>The <span class=\"_ _3\"></span>asset\u2019s <span class=\"_ _3\"></span>resid<span class=\"_ _0\"></span>ual value <span class=\"_\"> </span>and <span class=\"_ _17\"> </span>useful <span class=\"_\"> </span>life <span class=\"_ _17\"> </span>are <span class=\"_\"> </span>evaluated <span class=\"_\"> </span>annually. <span class=\"_ _17\"> </span>Gains <span class=\"_\"> </span>or <span class=\"_ _17\"> </span>losses <span class=\"_\"> </span>arising <span class=\"_ _17\"> </span>fr<span class=\"_ _3\"></span>om <span class=\"_ _17\"> </span>the <span class=\"_\"> </span>disposal <span class=\"_\"> </span>or retirement <span class=\"_ _0\"></span>of an a<span class=\"_ _0\"></span>sset ar<span class=\"_ _0\"></span>e determined <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>the di<span class=\"_ _0\"></span>fference <span class=\"_ _0\"></span>between <span class=\"_ _0\"></span>the sal<span class=\"_ _0\"></span>es proceeds <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>the carrying <span class=\"_ _3\"></span>amount <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>asset <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>recogni<span class=\"_ _0\"></span>zed <span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>part <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>other <span class=\"_ _3\"></span>income <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ccompanying statements of other c<span class=\"_ _0\"></span>omprehensive in<span class=\"_ _0\"></span>come.<span class=\"_ _0\"></span> Depreciation <span class=\"_\"> </span>is <span class=\"_ _c\"> </span>c<span class=\"_ _0\"></span>harged <span class=\"_\"> </span>to <span class=\"_ _c\"> </span>expense<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>when<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>the <span class=\"_\"> </span>property, <span class=\"_ _c\"> </span>pla<span class=\"_ _0\"></span>nt <span class=\"_ _17\"> </span>or <span class=\"_\"> </span>equipment <span class=\"_ _17\"> </span>is <span class=\"_\"> </span>ready <span class=\"_ _17\"> </span>for intended use. <span class=\"_ _1\"></span>As per <span class=\"_ _1\"></span>31.12.2022 the Company is <span class=\"_ _1\"></span>still in <span class=\"_ _1\"></span>a test- and <span class=\"_ _1\"></span>verification phase <span class=\"_ _1\"></span>for its <span class=\"_ _1\"></span>Indre Har\u00f8y <span class=\"_ _0\"></span>fac<span class=\"_ _0\"></span>ility <span class=\"_ _0\"></span>and <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>facility<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>therefore <span class=\"_ _3\"></span>not <span class=\"_ _0\"></span>deemed <span class=\"_ _3\"></span>ready <span class=\"_ _0\"></span>for <span class=\"_ _3\"></span>intended <span class=\"_ _0\"></span>use. <span class=\"_ _3\"></span>As <span class=\"_ _0\"></span>su<span class=\"_ _3\"></span>ch, <span class=\"_ _0\"></span>assets under <span class=\"_ _1\"></span>construction are <span class=\"_ _1\"></span>not <span class=\"_ _1\"></span>depreciated. On <span class=\"_ _18\"></span>the same <span class=\"_ _1\"></span>note, <span class=\"_ _1\"></span>all o<span class=\"_ _1\"></span>perating income <span class=\"_ _18\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>associated to <span class=\"_ _12\"> </span>the <span class=\"_ _39\"> </span>fact <span class=\"_ _39\"> </span>tha<span class=\"_ _0\"></span>t <span class=\"_ _12\"> </span>the <span class=\"_ _39\"> </span>Comp<span class=\"_ _0\"></span>any <span class=\"_ _39\"> </span>is <span class=\"_ _39\"> </span>still <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>a <span class=\"_ _39\"> </span>test<span class=\"_ _0\"></span>-phase <span class=\"_ _39\"> </span>for <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span>ts <span class=\"_ _12\"></span>only <span class=\"_ _39\"> </span>operati<span class=\"_ _0\"></span>ng <span class=\"_ _12\"> </span>fac<span class=\"_ _0\"></span>ility. <span class=\"_ _12\"> </span>H<span class=\"_ _0\"></span>owever, operating income is rec<span class=\"_ _0\"></span>ognised in<span class=\"_ _0\"></span> the P&amp;L. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-42-4": {
   "value": "Intangible assets<span class=\"_ _0\"></span> Expenses <span class=\"_ _f\"> </span>rel<span class=\"_ _0\"></span>ated <span class=\"_ _f\"> </span>to <span class=\"_ _f\"> </span>r<span class=\"_ _0\"></span>esearch <span class=\"_ _f\"> </span>a<span class=\"_ _0\"></span>ctivities <span class=\"_ _f\"> </span>are <span class=\"_ _10\"> </span>expensed <span class=\"_ _f\"> </span>as <span class=\"_ _10\"> </span>incurred. <span class=\"_ _f\"> </span>E<span class=\"_ _0\"></span>xpenses <span class=\"_ _f\"> </span>rel<span class=\"_ _0\"></span>ated <span class=\"_ _f\"> </span>to development <span class=\"_ _24\"> </span>ac<span class=\"_ _0\"></span>tivities <span class=\"_ _24\"> </span>a<span class=\"_ _0\"></span>re <span class=\"_ _24\"> </span>capitalized <span class=\"_ _13\"> </span>if <span class=\"_ _24\"> </span>the <span class=\"_ _24\"> </span>product <span class=\"_ _13\"> </span>or <span class=\"_ _24\"> </span>process <span class=\"_ _13\"> </span>is <span class=\"_ _24\"> </span>techni<span class=\"_ _0\"></span>cally <span class=\"_ _24\"> </span>and commercially feasible, <span class=\"_ _18\"></span>and the <span class=\"_ _18\"></span>Group <span class=\"_ _1\"></span>has <span class=\"_ _1\"></span>adequ<span class=\"_ _0\"></span>ate <span class=\"_ _18\"></span>res<span class=\"_ _0\"></span>ources <span class=\"_ _1\"></span>to <span class=\"_ _18\"></span>c<span class=\"_ _0\"></span>omplete the <span class=\"_ _18\"></span>devel<span class=\"_ _3\"></span>opment. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-42-5": {
   "value": "Intangible assets<span class=\"_ _0\"></span> Expenses <span class=\"_ _f\"> </span>rel<span class=\"_ _0\"></span>ated <span class=\"_ _f\"> </span>to <span class=\"_ _f\"> </span>r<span class=\"_ _0\"></span>esearch <span class=\"_ _f\"> </span>a<span class=\"_ _0\"></span>ctivities <span class=\"_ _f\"> </span>are <span class=\"_ _10\"> </span>expensed <span class=\"_ _f\"> </span>as <span class=\"_ _10\"> </span>incurred. <span class=\"_ _f\"> </span>E<span class=\"_ _0\"></span>xpenses <span class=\"_ _f\"> </span>rel<span class=\"_ _0\"></span>ated <span class=\"_ _f\"> </span>to development <span class=\"_ _24\"> </span>ac<span class=\"_ _0\"></span>tivities <span class=\"_ _24\"> </span>a<span class=\"_ _0\"></span>re <span class=\"_ _24\"> </span>capitalized <span class=\"_ _13\"> </span>if <span class=\"_ _24\"> </span>the <span class=\"_ _24\"> </span>product <span class=\"_ _13\"> </span>or <span class=\"_ _24\"> </span>process <span class=\"_ _13\"> </span>is <span class=\"_ _24\"> </span>techni<span class=\"_ _0\"></span>cally <span class=\"_ _24\"> </span>and commercially feasible, <span class=\"_ _18\"></span>and the <span class=\"_ _18\"></span>Group <span class=\"_ _1\"></span>has <span class=\"_ _1\"></span>adequ<span class=\"_ _0\"></span>ate <span class=\"_ _18\"></span>res<span class=\"_ _0\"></span>ources <span class=\"_ _1\"></span>to <span class=\"_ _18\"></span>c<span class=\"_ _0\"></span>omplete the <span class=\"_ _18\"></span>devel<span class=\"_ _3\"></span>opment. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-40-3": {
   "value": "Patents <span class=\"_ _11\"> </span>ar<span class=\"_ _0\"></span>e <span class=\"_ _11\"> </span>capital<span class=\"_ _0\"></span>ized <span class=\"_ _11\"> </span>a<span class=\"_ _0\"></span>nd <span class=\"_ _11\"> </span>measured<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>at <span class=\"_ _15\"> </span>cost <span class=\"_ _11\"> </span>less <span class=\"_ _15\"> </span>accumulated <span class=\"_ _11\"> </span>a<span class=\"_ _0\"></span>mortization <span class=\"_ _15\"> </span>and <span class=\"_ _11\"> </span>any accumulated impairmen<span class=\"_ _0\"></span>t losses, if any<span class=\"_ _0\"></span>.  Intangible assets<span class=\"_ _0\"></span> Expenses <span class=\"_ _f\"> </span>rel<span class=\"_ _0\"></span>ated <span class=\"_ _f\"> </span>to <span class=\"_ _f\"> </span>r<span class=\"_ _0\"></span>esearch <span class=\"_ _f\"> </span>a<span class=\"_ _0\"></span>ctivities <span class=\"_ _f\"> </span>are <span class=\"_ _10\"> </span>expensed <span class=\"_ _f\"> </span>as <span class=\"_ _10\"> </span>incurred. <span class=\"_ _f\"> </span>E<span class=\"_ _0\"></span>xpenses <span class=\"_ _f\"> </span>rel<span class=\"_ _0\"></span>ated <span class=\"_ _f\"> </span>to development <span class=\"_ _24\"> </span>ac<span class=\"_ _0\"></span>tivities <span class=\"_ _24\"> </span>a<span class=\"_ _0\"></span>re <span class=\"_ _24\"> </span>capitalized <span class=\"_ _13\"> </span>if <span class=\"_ _24\"> </span>the <span class=\"_ _24\"> </span>product <span class=\"_ _13\"> </span>or <span class=\"_ _24\"> </span>process <span class=\"_ _13\"> </span>is <span class=\"_ _24\"> </span>techni<span class=\"_ _0\"></span>cally <span class=\"_ _24\"> </span>and commercially feasible, <span class=\"_ _18\"></span>and the <span class=\"_ _18\"></span>Group <span class=\"_ _1\"></span>has <span class=\"_ _1\"></span>adequ<span class=\"_ _0\"></span>ate <span class=\"_ _18\"></span>res<span class=\"_ _0\"></span>ources <span class=\"_ _1\"></span>to <span class=\"_ _18\"></span>c<span class=\"_ _0\"></span>omplete the <span class=\"_ _18\"></span>devel<span class=\"_ _3\"></span>opment. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-39-3": {
   "value": "Impairment Management reviews lon<span class=\"_ _0\"></span>g-lived assets for impairmen<span class=\"_ _0\"></span>t annually, or more frequently, whenever events or changes in c<span class=\"_ _0\"></span>ircumstances indicate tha<span class=\"_ _0\"></span>t the carrying value may not be recoverable. The recoverable amount<span class=\"_ _0\"></span> is the higher of an asset\u2019s fair value less costs of disposal an<span class=\"_ _0\"></span>d value in use. When such a<span class=\"_ _0\"></span>ssets are identi<span class=\"_ _0\"></span>fied, with certain in<span class=\"_ _0\"></span>dicators, an impairmen<span class=\"_ _0\"></span>t test will<span class=\"_ _0\"></span> b<span class=\"_ _0\"></span>e carried out.  If an <span class=\"_ _0\"></span>evaluation <span class=\"_ _0\"></span>is require<span class=\"_ _0\"></span>d, the <span class=\"_ _0\"></span>estimated<span class=\"_ _0\"></span> future <span class=\"_ _0\"></span>undiscounted <span class=\"_ _0\"></span>cash <span class=\"_ _0\"></span>flows <span class=\"_ _0\"></span>associated <span class=\"_ _0\"></span>with the<span class=\"_ _0\"></span> asset <span class=\"_ _1\"></span>are compared to <span class=\"_ _1\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>asset\u2019s carrying value <span class=\"_ _1\"></span>to determine if <span class=\"_ _1\"></span>an adjustment <span class=\"_ _1\"></span>for impairment to <span class=\"_ _0\"></span>such <span class=\"_ _3\"></span>asset <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>necessary. <span class=\"_ _3\"></span>The <span class=\"_ _3\"></span>effect <span class=\"_ _0\"></span>of <span class=\"_ _3\"></span>any <span class=\"_ _3\"></span>impai<span class=\"_ _0\"></span>rment <span class=\"_ _3\"></span>would <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>expen<span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>difference between the<span class=\"_ _0\"></span> fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>of s<span class=\"_ _0\"></span>uch asset <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>it\u2019s carry<span class=\"_ _0\"></span>ing value. <span class=\"_ _0\"></span>Non<span class=\"_ _0\"></span><span class=\"ff1\">-fina<span class=\"_ _0\"></span>ncial a<span class=\"_ _0\"></span>ssets that <span class=\"_ _0\"></span>suffered </span>an <span class=\"_ _17\"> </span>impai<span class=\"_ _0\"></span>rment <span class=\"_ _17\"> </span>are <span class=\"_ _17\"> </span>revi<span class=\"_ _0\"></span>ewed <span class=\"_ _17\"> </span>for <span class=\"_\"> </span>possible <span class=\"_ _17\"> </span>rever<span class=\"_ _0\"></span>sal <span class=\"_ _17\"> </span>of <span class=\"_\"> </span>the <span class=\"_ _c\"> </span>impai<span class=\"_ _0\"></span>rment <span class=\"_ _17\"> </span>at <span class=\"_\"> </span>the <span class=\"_ _17\"> </span>end <span class=\"_ _17\"> </span>of <span class=\"_\"> </span>each reporting period. <span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-37-3": {
   "value": "Biological ass<span class=\"_ _0\"></span>ets Biological <span class=\"_ _4\"></span>assets <span class=\"_ _3\"></span>are, <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>accordance <span class=\"_ _3\"></span>wi<span class=\"_ _0\"></span>th <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>41,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>measured <span class=\"_ _3\"></span>at <span class=\"_ _4\"></span>fair <span class=\"_ _3\"></span>val<span class=\"_ _0\"></span>ue <span class=\"_ _3\"></span>unless <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>value cannot <span class=\"_ _39\"> </span>be <span class=\"_ _39\"> </span>measured <span class=\"_ _39\"> </span>reli<span class=\"_ _0\"></span>ably. <span class=\"_ _39\"> </span>For <span class=\"_ _39\"> </span>salmon <span class=\"_ _39\"> </span>in <span class=\"_ _39\"> </span>the <span class=\"_ _39\"> </span>grow<span class=\"_ _0\"></span>-out <span class=\"_ _39\"> </span>facili<span class=\"_ _0\"></span>ty, <span class=\"_ _12\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>present <span class=\"_ _39\"> </span>val<span class=\"_ _0\"></span>ue <span class=\"_ _12\"></span>model<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span>s applied <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>estimate <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>fair <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ue. <span class=\"_ _0\"></span>For <span class=\"_ _3\"></span>roe, <span class=\"_ _0\"></span>fry<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>and<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>smolt, <span class=\"_ _3\"></span>hist<span class=\"_ _0\"></span>orica<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>cost <span class=\"_ _3\"></span>is <span class=\"_ _0\"></span>deeme<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>provide the best <span class=\"_ _1\"></span>estimate of <span class=\"_ _1\"></span>fair value, and <span class=\"_ _1\"></span>hence applied. For <span class=\"_ _1\"></span>further information, please refer <span class=\"_ _1\"></span>to note 6.Borrowings cost In <span class=\"_ _1\"></span>accordanc<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>with <span class=\"_ _1\"></span>IAS <span class=\"_ _1\"></span>23, the <span class=\"_ _18\"></span>Gr<span class=\"_ _0\"></span>oup\u2019s <span class=\"_ _1\"></span>loan <span class=\"_ _1\"></span>agre<span class=\"_ _0\"></span>ements <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>subject to <span class=\"_ _18\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>following principles relating to borrowing c<span class=\"_ _0\"></span>osts:<span class=\"_ _0\"></span> General <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>specific <span class=\"_ _3\"></span>borrowing <span class=\"_ _3\"></span>costs <span class=\"_ _0\"></span>that <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>attributable <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>cquisition, <span class=\"_ _3\"></span>construction <span class=\"_ _3\"></span>or production <span class=\"_ _4\"></span>of <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>q<span class=\"_ _0\"></span>ualifying <span class=\"_ _4\"></span>asset <span class=\"_ _3\"></span>are <span class=\"_ _4\"></span>capi<span class=\"_ _0\"></span>talized <span class=\"_ _4\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>period <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>time <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>is <span class=\"_ _3\"></span>req<span class=\"_ _0\"></span>uired <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>o complete <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>prepare <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>asset <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>its <span class=\"_ _3\"></span>intended <span class=\"_ _3\"></span>use <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>sale. <span class=\"_ _3\"></span>Q<span class=\"_ _0\"></span>ualifying <span class=\"_ _3\"></span>assets <span class=\"_ _3\"></span>are <span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>sets <span class=\"_ _3\"></span>that necessarily take a<span class=\"_ _0\"></span> substantial p<span class=\"_ _0\"></span>eriod of time to get ready<span class=\"_ _0\"></span> for their intended use or sale.<span class=\"_ _3\"></span> Other borrowing co<span class=\"_ _0\"></span>sts are expensed in the p<span class=\"_ _0\"></span>eriod in whic<span class=\"_ _0\"></span>h they are incurred.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-43-3": {
   "value": "Acquisitions In accordance with IFRS, goodwill is allocated to each of <span class=\"_ _1\"></span>the acquirer\u2019s cash generating units, or <span class=\"_ _1\"></span>group <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>cash generating <span class=\"_ _1\"></span>units, that <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>expected to <span class=\"_ _18\"></span>benefi<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>from <span class=\"_ _1\"></span>the business <span class=\"_ _18\"></span>c<span class=\"_ _0\"></span>ombination. This can <span class=\"_ _0\"></span>include <span class=\"_ _0\"></span>existing <span class=\"_ _0\"></span>CGU\u2019s <span class=\"_ _0\"></span>of the <span class=\"_ _0\"></span>acquirer <span class=\"_ _0\"></span>irrespective <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>whether <span class=\"_ _0\"></span>other assets<span class=\"_ _0\"></span> or <span class=\"_ _0\"></span>liabilities of the acquiree are a<span class=\"_ _0\"></span>ssigned to those uni<span class=\"_ _0\"></span>ts.  In <span class=\"_ _0\"></span>identifying <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>CGU, an <span class=\"_ _0\"></span>entity <span class=\"_ _0\"></span>considers <span class=\"_ _0\"></span>cash <span class=\"_ _0\"></span>flows <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>parties <span class=\"_ _0\"></span>outside <span class=\"_ _0\"></span>of the<span class=\"_ _0\"></span> entity<span class=\"_ _0\"></span>. If <span class=\"_ _0\"></span>an active <span class=\"_ _4\"></span>market <span class=\"_ _4\"></span>exi<span class=\"_ _0\"></span>sts <span class=\"_ _4\"></span>for <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>he <span class=\"_ _4\"></span>output <span class=\"_ _4\"></span>produced <span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>y <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>group <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ssets, <span class=\"_ _4\"></span>these <span class=\"_ _4\"></span>assets <span class=\"_ _4\"></span>or group of assets shal<span class=\"_ _0\"></span>l be identified a<span class=\"_ _0\"></span>s a CGU, even if some <span class=\"_ _0\"></span>or all<span class=\"_ _0\"></span> of the output is <span class=\"_ _0\"></span>used internally.<span class=\"_ _0\"></span>  In identifying whether <span class=\"_ _1\"></span>cash inflows <span class=\"_ _1\"></span>from an <span class=\"_ _1\"></span>asset (or <span class=\"_ _1\"></span>groups of <span class=\"_ _1\"></span>assets) is <span class=\"_ _1\"></span>larg<span class=\"_ _0\"></span>ely independent of the <span class=\"_ _39\"> </span>cash <span class=\"_ _16\"> </span>inflows <span class=\"_ _16\"> </span>from <span class=\"_ _16\"> </span>other <span class=\"_ _16\"> </span>assets <span class=\"_ _39\"> </span>(<span class=\"_ _0\"></span>or <span class=\"_ _39\"> </span>gro<span class=\"_ _0\"></span>ups <span class=\"_ _39\"> </span>of <span class=\"_ _16\"> </span>assets). <span class=\"_ _16\"> </span>An <span class=\"_ _39\"> </span>en<span class=\"_ _0\"></span>tity <span class=\"_ _39\"> </span>con<span class=\"_ _0\"></span>siders <span class=\"_ _39\"> </span>various<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>factor<span class=\"_ _0\"></span>s including: -<span class=\"_ _1b\"> </span>How <span class=\"_ _39\"> </span>man<span class=\"_ _0\"></span>agement <span class=\"_ _16\"> </span><span class=\"ff4\">monitors <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>entity\u2019s <span class=\"_ _16\"> </span>opera<span class=\"_ _0\"></span>tions <span class=\"_ _16\"> </span>(such <span class=\"_ _16\"> </span>as <span class=\"_ _16\"> </span>by <span class=\"_ _16\"> </span>product <span class=\"_ _16\"> </span>lines, <span class=\"_ _16\"> </span>businesses,</span>individual loca<span class=\"_ _0\"></span>tions, districts, or regiona<span class=\"_ _0\"></span>l areas); or<span class=\"_ _0\"></span> -<span class=\"_ _15\"> </span><span class=\"ff4\">How <span class=\"_ _3\"></span>management <span class=\"_ _3\"></span>ma<span class=\"_ _0\"></span>kes <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>decisions <span class=\"_ _3\"></span>ab<span class=\"_ _0\"></span>out <span class=\"_ _3\"></span>continuing <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>disp<span class=\"_ _0\"></span>osing <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>entity<span class=\"_ _0\"></span>\u2019s <span class=\"_ _3\"></span>assets</span>and operations<span class=\"_ _0\"></span> According <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>3<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>transacti<span class=\"_ _0\"></span>ons <span class=\"_ _3\"></span>costs <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>not <span class=\"_ _3\"></span>recogn<span class=\"_ _0\"></span>ized <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>balanc<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>sheet <span class=\"_ _3\"></span>but <span class=\"_ _3\"></span>taken <span class=\"_ _3\"></span>to<span class=\"_ _0\"></span> profit and loss.<span class=\"_ _0\"></span> In the relevant peri<span class=\"_ _0\"></span>od The Group have n<span class=\"_ _0\"></span>ot had activi<span class=\"_ _0\"></span>ties related to acquisi<span class=\"_ _0\"></span>tion activities.<span class=\"_ _0\"></span><span class=\"ff3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-44-3": {
   "value": "Trade and Other Receiv<span class=\"_ _0\"></span>ables Trade <span class=\"_ _1\"></span>receivables are <span class=\"_ _1\"></span>initially <span class=\"_ _1\"></span>recognized at <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span>mortized cost, <span class=\"_ _18\"></span>l<span class=\"_ _0\"></span>ess <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>provision <span class=\"_ _1\"></span>for expected <span class=\"_ _1\"></span>credit losses. Credit <span class=\"_ _1\"></span>loss provisions are <span class=\"_ _1\"></span>based on individual customer <span class=\"_ _1\"></span>assessments<span class=\"_ _0\"></span> over <span class=\"_ _1\"></span>each reporting period and not on a<span class=\"_ _0\"></span> 12-month p<span class=\"_ _0\"></span>eriod.  The Group has pr<span class=\"_ _0\"></span>ocedures t<span class=\"_ _0\"></span>o ensure that prod<span class=\"_ _0\"></span>ucts are only sold t<span class=\"_ _0\"></span>o cust<span class=\"_ _0\"></span>omers with sa<span class=\"_ _0\"></span>tisfactory creditworthiness, <span class=\"_\"> </span>where <span class=\"_ _17\"> </span>credit <span class=\"_\"> </span>insu<span class=\"_ _1\"></span>rance <span class=\"_\"> </span>is <span class=\"_ _17\"> </span>used <span class=\"_\"> </span>when <span class=\"_ _c\"> </span>deemed <span class=\"_\"> </span>necessary. <span class=\"_\"> </span>T<span class=\"_ _1\"></span>his <span class=\"_\"> </span>risk <span class=\"_ _c\"> </span>is, <span class=\"_\"> </span>per 31.12.2022, not considere<span class=\"_ _0\"></span>d to be material. <span class=\"_ _0\"></span><span class=\"ls0\"> </span>In 2022 <span class=\"_ _0\"></span>all produced <span class=\"_ _0\"></span>fish <span class=\"_ _0\"></span>was sold t<span class=\"_ _0\"></span>o Salmon <span class=\"_ _0\"></span>Evolution Sales <span class=\"_ _0\"></span>AS, which<span class=\"_ _0\"></span> in tur<span class=\"_ _0\"></span>n sold it <span class=\"_ _0\"></span>to external customers. The sal<span class=\"_ _0\"></span>es company secures the b<span class=\"_ _0\"></span>ulk of its sales through credi<span class=\"_ _0\"></span>t insurance. <span class=\"_ _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-46-3": {
   "value": "Borrowings Borrowings <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>initially<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>recognized <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>value, <span class=\"_ _4\"></span>net <span class=\"_ _4\"></span>of<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>transaction <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>osts <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span>curred. <span class=\"_ _3\"></span>B<span class=\"_ _0\"></span>orrowings are <span class=\"_ _0\"></span>subsequently<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>measured <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>amortized <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ost. <span class=\"_ _0\"></span>Any <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>fference <span class=\"_ _0\"></span>between <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>proceeds <span class=\"_ _0\"></span>(net <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f transaction costs) and th<span class=\"_ _0\"></span>e redemption am<span class=\"_ _0\"></span>ount is recognized in profit or l<span class=\"_ _0\"></span>oss over the period of<span class=\"_ _0\"></span> the <span class=\"_ _15\"> </span>borrowings <span class=\"_ _11\"> </span>usin<span class=\"_ _0\"></span>g <span class=\"_ _11\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>effect<span class=\"_ _0\"></span>ive <span class=\"_ _15\"> </span>interest <span class=\"_ _15\"> </span>method. <span class=\"_ _11\"> </span>Borr<span class=\"_ _0\"></span>owings <span class=\"_ _15\"> </span>derecognized <span class=\"_ _15\"> </span>when <span class=\"_ _15\"> </span>the obligation <span class=\"_ _11\"> </span>specified <span class=\"_ _15\"> </span>in <span class=\"_ _11\"> </span>the <span class=\"_ _11\"> </span>contract <span class=\"_ _11\"> </span>is <span class=\"_ _11\"> </span>discharg<span class=\"_ _0\"></span>ed, <span class=\"_ _11\"> </span>cancelled <span class=\"_ _11\"> </span>or <span class=\"_ _11\"> </span>exp<span class=\"_ _0\"></span>ired. <span class=\"_ _11\"> </span>The <span class=\"_ _11\"> </span>difference between <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>carry<span class=\"_ _0\"></span>ing <span class=\"_ _0\"></span>amount <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>finan<span class=\"_ _0\"></span>cial <span class=\"_ _0\"></span>liability <span class=\"_ _0\"></span>tha<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>has <span class=\"_ _0\"></span>been <span class=\"_ _0\"></span>extinguished <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>tran<span class=\"_ _0\"></span>sferred to <span class=\"_ _39\"> </span>another <span class=\"_ _16\"> </span>party<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>a<span class=\"_ _0\"></span>nd <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>consideration <span class=\"_ _16\"> </span>paid, <span class=\"_ _16\"> </span>inc<span class=\"_ _0\"></span>luding <span class=\"_ _16\"> </span>any <span class=\"_ _16\"> </span>non<span class=\"_ _0\"></span>-cash <span class=\"_ _16\"> </span>assets <span class=\"_ _16\"> </span>transferred <span class=\"_ _c\"> </span>or liabilities assumed, i<span class=\"_ _0\"></span>s recogni<span class=\"_ _0\"></span>zed in consolidated s<span class=\"_ _0\"></span>tatement of pr<span class=\"_ _0\"></span>ofit or loss wi<span class=\"_ _0\"></span>thin the line other<span class=\"_ _0\"></span> financial<span class=\"_ _0\"></span> items, net.  Borrowings <span class=\"_ _12\"></span>are <span class=\"_ _12\"></span>classifi<span class=\"_ _0\"></span>ed <span class=\"_ _12\"></span>as <span class=\"_ _12\"></span>current <span class=\"_ _12\"> </span>li<span class=\"_ _0\"></span>abilities <span class=\"_ _12\"></span>unle<span class=\"_ _0\"></span>ss <span class=\"_ _4\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _4\"></span>ha<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>an <span class=\"_ _39\"> </span>uncondi<span class=\"_ _0\"></span>tional <span class=\"_ _12\"></span>right <span class=\"_ _12\"></span>to defer settlement <span class=\"_ _0\"></span>of the liabi<span class=\"_ _0\"></span>lity for at least 12 months after the <span class=\"_ _0\"></span>reporting peri<span class=\"_ _0\"></span>od.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-49-3": {
   "value": "Trade and Other Payabl<span class=\"_ _0\"></span>es Trade <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>other <span class=\"_ _3\"></span>payab<span class=\"_ _0\"></span>les <span class=\"_ _3\"></span>represent <span class=\"_ _4\"></span>unpaid <span class=\"_ _3\"></span>liabiliti<span class=\"_ _0\"></span>es <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>goods <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>services <span class=\"_ _3\"></span>provided <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>the Group <span class=\"_ _39\"> </span>p<span class=\"_ _0\"></span>rior <span class=\"_ _39\"> </span>to <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>end <span class=\"_ _16\"> </span>of <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>finan<span class=\"_ _0\"></span>cial <span class=\"_ _16\"> </span>year <span class=\"_ _16\"> </span>and <span class=\"_ _39\"> </span>are <span class=\"_ _16\"> </span>presen<span class=\"_ _0\"></span>ted <span class=\"_ _39\"> </span>as <span class=\"_ _16\"> </span>curren<span class=\"_ _0\"></span>t <span class=\"_ _39\"> </span>lia<span class=\"_ _0\"></span>bilities <span class=\"_ _39\"> </span>unless<span class=\"_ _0\"></span> payment is not d<span class=\"_ _0\"></span>ue within 12 mon<span class=\"_ _0\"></span>ths after the r<span class=\"_ _0\"></span>eporting period. Trade<span class=\"_ _0\"></span> and other pay<span class=\"_ _0\"></span>ables are recognized <span class=\"_ _0\"></span>initia<span class=\"_ _0\"></span>lly <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>ir <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nd <span class=\"_ _0\"></span>are <span class=\"_ _3\"></span>subsequently <span class=\"_ _0\"></span>mea<span class=\"_ _0\"></span>sured <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>mortized <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>st <span class=\"_ _0\"></span>using the effective interest me<span class=\"_ _0\"></span>thod. <span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-48-3": {
   "value": "Statement of cash fl<span class=\"_ _0\"></span>ows The <span class=\"_ _4\"></span>accompany<span class=\"_ _0\"></span>ing <span class=\"_ _4\"></span>statemen<span class=\"_ _0\"></span>ts <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>cash <span class=\"_ _12\"></span>flows <span class=\"_ _4\"></span>are <span class=\"_ _12\"></span>prepared <span class=\"_ _4\"></span>in <span class=\"_ _12\"></span>accordance <span class=\"_ _4\"></span>with <span class=\"_ _12\"></span>the <span class=\"_ _4\"></span>indirect method. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-51-2": {
   "value": "Note 2 Critical e<span class=\"_ _1\"></span>stimates and judgm<span class=\"_ _1\"></span>ents The <span class=\"_ _4\"></span>prepa<span class=\"_ _0\"></span>ration <span class=\"_ _12\"></span>of <span class=\"_ _4\"></span>fin<span class=\"_ _0\"></span>ancial <span class=\"_ _12\"></span>statements <span class=\"_ _12\"></span>requires <span class=\"_ _12\"> </span>the <span class=\"_ _12\"></span>use <span class=\"_ _12\"></span>of <span class=\"_ _4\"></span>ac<span class=\"_ _0\"></span>counting <span class=\"_ _12\"></span>estima<span class=\"_ _0\"></span>tes <span class=\"_ _4\"></span>whi<span class=\"_ _0\"></span>ch, <span class=\"_ _4\"></span>by definition, will <span class=\"_ _1\"></span>seldom <span class=\"_ _1\"></span>eq<span class=\"_ _0\"></span>ual <span class=\"_ _1\"></span>the actual <span class=\"_ _1\"></span>results. M<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>nagement <span class=\"_ _1\"></span>also needs <span class=\"_ _1\"></span>to exercise <span class=\"_ _1\"></span>judgement<span class=\"_ _0\"></span> in applying th<span class=\"_ _0\"></span>e Group\u2019s accounting polici<span class=\"_ _0\"></span>es. <span class=\"_ _0\"></span><span class=\"ff1\"> </span>In <span class=\"_ _c\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>proces<span class=\"_ _0\"></span>s <span class=\"_ _c\"> </span>of <span class=\"_ _17\"> </span>appl<span class=\"_ _0\"></span>yin<span class=\"_ _0\"></span>g <span class=\"_ _c\"> </span>the <span class=\"_ _17\"> </span>Group's<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>acco<span class=\"_ _0\"></span>unting <span class=\"_ _17\"> </span>policies, <span class=\"_ _17\"> </span>mana<span class=\"_ _0\"></span>gement <span class=\"_ _17\"> </span>has <span class=\"_ _17\"> </span>made <span class=\"_ _17\"> </span>the following <span class=\"_ _1\"></span>judgements, <span class=\"_ _1\"></span>whic<span class=\"_ _0\"></span>h <span class=\"_ _18\"></span>h<span class=\"_ _0\"></span>ave <span class=\"_ _18\"></span>the mos<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>significant <span class=\"_ _1\"></span>effect <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>the <span class=\"_ _18\"></span>am<span class=\"_ _0\"></span>ounts <span class=\"_ _1\"></span>recognised <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the Group's financia<span class=\"_ _0\"></span>l statements:<span class=\"_ _0\"></span> 1)<span class=\"_\"> </span><span class=\"ls0\">Capitalized costs as as<span class=\"_ _0\"></span>sets under constructi<span class=\"_ _0\"></span>on</span>As <span class=\"_ _16\"> </span>part <span class=\"_ _c\"> </span>of <span class=\"_ _16\"> </span>the <span class=\"_ _c\"> </span>construc<span class=\"_ _0\"></span>tion <span class=\"_ _16\"> </span>of <span class=\"_ _c\"> </span>the <span class=\"_ _16\"> </span>Gr<span class=\"_ _0\"></span>oup's <span class=\"_ _16\"> </span>prod<span class=\"_ _0\"></span>uction <span class=\"_ _16\"> </span>facilities, <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>Group <span class=\"_ _16\"> </span>h<span class=\"_ _0\"></span>as <span class=\"_ _c\"> </span>cap<span class=\"_ _0\"></span>italized certain <span class=\"_ _0\"></span>costs (s<span class=\"_ _0\"></span>uch a<span class=\"_ _0\"></span>s pe<span class=\"_ _0\"></span>rsonnel <span class=\"_ _0\"></span>expenses, r<span class=\"_ _0\"></span>ent <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>premises <span class=\"_ _0\"></span>and eq<span class=\"_ _0\"></span>uipment <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>project related <span class=\"_ _1\"></span>costs), as <span class=\"_ _18\"></span>\"<span class=\"_ _0\"></span>assets <span class=\"_ _1\"></span>under <span class=\"_ _1\"></span>constructi<span class=\"_ _0\"></span>on\" <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>accordance with <span class=\"_ _1\"></span>IAS <span class=\"_ _18\"></span>16 based <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>an allocation<span class=\"_ _0\"></span> key. The <span class=\"_ _1\"></span>allocation key is <span class=\"_ _1\"></span>employee-<span class=\"_ _0\"></span>based and <span class=\"_ _1\"></span>has been <span class=\"_ _1\"></span>calculated based on <span class=\"_ _1\"></span>the employees that <span class=\"_ _18\"></span>are <span class=\"_ _1\"></span>directly <span class=\"_ _1\"></span>involved <span class=\"_ _18\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _18\"></span>assets <span class=\"_ _18\"></span>under <span class=\"_ _1\"></span>construction's <span class=\"_ _1\"></span>share <span class=\"_ _18\"></span>of <span class=\"_ _18\"></span>the <span class=\"_ _1\"></span>total <span class=\"_ _1\"></span>salary <span class=\"_ _18\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>the <span class=\"_ _18\"></span>Group. Reference is made t<span class=\"_ _0\"></span>o note 5 for detail<span class=\"_ _0\"></span>s of additions to \"as<span class=\"_ _0\"></span>sets under c<span class=\"_ _0\"></span>onstruction\".<span class=\"_ _0\"></span> 2)<span class=\"_\"> </span>Biological assetsThe <span class=\"_\"> </span>Group's <span class=\"_\"> </span>biologic<span class=\"_ _0\"></span>al <span class=\"_\"> </span>assets <span class=\"_\"> </span>comprise <span class=\"_ _11\"> </span>smolt <span class=\"_\"> </span>and <span class=\"_\"> </span>salmon <span class=\"_\"> </span>in <span class=\"_\"> </span>a <span class=\"_\"> </span>grow<span class=\"_ _0\"></span>-o<span class=\"_ _0\"></span>ut <span class=\"_\"> </span>facility <span class=\"_\"> </span>on <span class=\"_\"> </span>land. Biological <span class=\"_ _4\"></span>assets <span class=\"_ _3\"></span>are, <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>accordance <span class=\"_ _3\"></span>wi<span class=\"_ _0\"></span>th <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>41,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>measured <span class=\"_ _3\"></span>at <span class=\"_ _4\"></span>fair <span class=\"_ _3\"></span>val<span class=\"_ _0\"></span>ue <span class=\"_ _3\"></span>unless <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>value cannot <span class=\"_ _39\"> </span>be <span class=\"_ _39\"> </span>measured <span class=\"_ _39\"> </span>reli<span class=\"_ _0\"></span>ably. <span class=\"_ _39\"> </span>For <span class=\"_ _39\"> </span>salmon <span class=\"_ _39\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _12\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>grow<span class=\"_ _0\"></span>-out <span class=\"_ _12\"> </span>fac<span class=\"_ _0\"></span>ility, <span class=\"_ _39\"> </span>a <span class=\"_ _39\"> </span>present <span class=\"_ _39\"> </span>value <span class=\"_ _39\"> </span>model<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span>s applied <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>estimate <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>fair <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ue. <span class=\"_ _0\"></span>For <span class=\"_ _3\"></span>roe, <span class=\"_ _0\"></span>fry<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>and<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>smolt, <span class=\"_ _3\"></span>historical <span class=\"_ _3\"></span>cost <span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>deemed <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>provide<span class=\"_ _0\"></span> the best estimate of fair value, and hence applied. The fair value of fish in the grow<span class=\"_ _0\"></span>-ou<span class=\"_ _0\"></span>t facilit<span class=\"ls5b\">y </span>is <span class=\"_ _3\"></span>calculated <span class=\"_ _3\"></span>by<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>multiplying <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>es<span class=\"_ _0\"></span>timated <span class=\"_ _3\"></span>biomass <span class=\"_ _3\"></span>at<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>time <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>ha<span class=\"_ _0\"></span>rvest <span class=\"_ _3\"></span>with <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>estimated sales <span class=\"_ _4\"></span>price <span class=\"_ _4\"></span>at <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>same <span class=\"_ _4\"></span>time <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>deducted <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>estimated <span class=\"_ _4\"></span>costs <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>sell. <span class=\"_ _4\"></span>For <span class=\"_ _4\"></span>fish <span class=\"_ _4\"></span>not <span class=\"_ _3\"></span>ready<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>for harvest, remaining production costs to <span class=\"_ _1\"></span>grow the fish to <span class=\"_ _1\"></span>harvest wei<span class=\"_ _0\"></span>ght are deducted. The <span class=\"_ _1\"></span>cash flow is further <span class=\"_ _1\"></span>disco<span class=\"_ _0\"></span>unted by a discount <span class=\"_ _1\"></span>rate taking into account both risk adjustment and time value. The <span class=\"_ _12\"></span>premises <span class=\"_ _39\"> </span>for <span class=\"_ _12\"> </span>val<span class=\"_ _0\"></span>uating <span class=\"_ _12\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>biomass <span class=\"_ _12\"> </span>a<span class=\"_ _0\"></span>re <span class=\"_ _12\"></span>divi<span class=\"_ _0\"></span>ded <span class=\"_ _12\"></span>into <span class=\"_ _12\"> </span>foll<span class=\"_ _0\"></span>owing <span class=\"_ _12\"> </span>c<span class=\"_ _0\"></span>ategories, <span class=\"_ _12\"></span>volume, <span class=\"_ _39\"> </span>sales<span class=\"_ _0\"></span> price <span class=\"_ _12\"> </span>a<span class=\"_ _0\"></span>nd <span class=\"_ _12\"></span>discount <span class=\"_ _39\"> </span>rate.<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>The <span class=\"_ _39\"> </span>estim<span class=\"_ _0\"></span>ated <span class=\"_ _39\"> </span>biomass <span class=\"_ _39\"> </span>volume <span class=\"_ _39\"> </span>is <span class=\"_ _39\"> </span>based <span class=\"_ _39\"> </span>on <span class=\"_ _39\"> </span>the <span class=\"_ _39\"> </span>actual <span class=\"_ _39\"> </span>number <span class=\"_ _39\"> </span>of<span class=\"_ _0\"></span> individuals <span class=\"_ _4\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>grow<span class=\"_ _0\"></span>-out <span class=\"_ _4\"></span>departmen<span class=\"_ _0\"></span>ts <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>the <span class=\"_ _12\"></span>bala<span class=\"_ _0\"></span>nce <span class=\"_ _4\"></span>sheet <span class=\"_ _4\"></span>date, <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>djusted <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _4\"></span>projected mortality up <span class=\"_ _0\"></span>to harvest <span class=\"_ _0\"></span>time and <span class=\"_ _0\"></span>multiplied <span class=\"_ _0\"></span>with the estimated <span class=\"_ _0\"></span>harvest w<span class=\"_ _0\"></span>eight per <span class=\"_ _0\"></span>individual <span class=\"_ _0\"></span>at harvest <span class=\"_ _0\"></span>time<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>The<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Group <span class=\"_ _0\"></span>consid<span class=\"_ _0\"></span>ers <span class=\"_ _0\"></span>tha<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>fish<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>greater <span class=\"_ _3\"></span>than <span class=\"_ _0\"></span>4.6<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>kg <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>ready <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>harvest<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(abou<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>3.8 kg <span class=\"_ _c\"> </span>gutted <span class=\"_ _17\"> </span>weight), <span class=\"_ _17\"> </span>and<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>such <span class=\"_ _c\"> </span>fish <span class=\"_ _17\"> </span>is <span class=\"_ _17\"> </span>thus <span class=\"_ _c\"> </span>classifi<span class=\"_ _0\"></span>ed <span class=\"_ _c\"> </span>as <span class=\"_ _c\"> </span>h<span class=\"_ _0\"></span>arvestable <span class=\"_ _c\"> </span>fi<span class=\"_ _0\"></span>sh. <span class=\"_ _17\"> </span> <span class=\"_ _c\"> </span>Fish <span class=\"_ _c\"> </span>that<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>have <span class=\"_ _c\"> </span>n<span class=\"_ _0\"></span>ot achieved this weigh<span class=\"_ _0\"></span>t are classified a<span class=\"_ _0\"></span>s non-ha<span class=\"_ _0\"></span>rvestable. Salmon <span class=\"_ _3\"></span>prices <span class=\"_ _3\"></span>are <span class=\"_ _4\"></span>volatile. <span class=\"_ _3\"></span>Sales <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>rice <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>fi<span class=\"_ _0\"></span>sh <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>grow<span class=\"_ _0\"></span>-out <span class=\"_ _3\"></span>fac<span class=\"_ _0\"></span>ility <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>based <span class=\"_ _3\"></span>on <span class=\"_ _4\"></span>forward prices <span class=\"_ _4\"></span>from <span class=\"_ _4\"></span>Fish <span class=\"_ _4\"></span>Pool <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>relevant <span class=\"_ _4\"></span>adjustment<span class=\"_ _0\"></span>s. <span class=\"_ _3\"></span>T<span class=\"_ _0\"></span>he <span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>et <span class=\"_ _3\"></span>sales<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _3\"></span>is<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>adj<span class=\"_ _0\"></span>usted <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>expected quality di<span class=\"_ _0\"></span>fferences and <span class=\"_ _0\"></span>harvesting, l<span class=\"_ _0\"></span>ogistic and <span class=\"_ _0\"></span>sales expenses. <span class=\"_ _0\"></span>For <span class=\"_ _0\"></span>Q2 2023 <span class=\"_ _0\"></span>a discount <span class=\"_ _0\"></span>of N<span class=\"_ _3\"></span><span class=\"ls5c\">OK </span>10/kg <span class=\"_ _c\"> </span>is <span class=\"_ _c\"> </span>ap<span class=\"_ _0\"></span>plied <span class=\"_ _c\"> </span>due <span class=\"_ _c\"> </span>t<span class=\"_ _0\"></span>o <span class=\"_ _c\"> </span>high <span class=\"_ _17\"> </span>uncertainty <span class=\"_ _17\"> </span>in <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>contract <span class=\"_ _c\"> </span>ma<span class=\"_ _0\"></span>rket <span class=\"_ _c\"> </span>followi<span class=\"_ _0\"></span>ng <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>Norwegi<span class=\"_ _0\"></span>an Government's prop<span class=\"_ _0\"></span>osed resource tax. <span class=\"_ _0\"></span> Before the fi<span class=\"_ _0\"></span>sh reaches <span class=\"_ _0\"></span>a live <span class=\"_ _0\"></span>weight of 4.60 <span class=\"_ _0\"></span>kg, the fi<span class=\"_ _0\"></span>sh is assumed <span class=\"_ _0\"></span>non harvestable <span class=\"_ _0\"></span>(immature<span class=\"_ _0\"></span> fish). <span class=\"_ _0\"></span>The <span class=\"_ _3\"></span>fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _3\"></span>of <span class=\"_ _0\"></span>imma<span class=\"_ _0\"></span>ture <span class=\"_ _3\"></span>fish <span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>adjusted <span class=\"_ _3\"></span>by <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>estimated <span class=\"_ _3\"></span>remaining <span class=\"_ _3\"></span>cost <span class=\"_ _0\"></span>neces<span class=\"_ _0\"></span>sary <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>o grow <span class=\"_ _c\"> </span>the <span class=\"_ _17\"> </span>fish <span class=\"_ _17\"> </span>to <span class=\"_ _c\"> </span>men<span class=\"_ _0\"></span>tioned <span class=\"_ _17\"> </span>optimal <span class=\"_ _17\"> </span>harvest <span class=\"_ _17\"> </span>weight. <span class=\"_ _17\"> </span>Using <span class=\"_ _17\"> </span>estimated <span class=\"_ _17\"> </span>feed, <span class=\"_ _17\"> </span>electric<span class=\"_ _0\"></span>ity <span class=\"_ _c\"> </span>an<span class=\"_ _0\"></span>d oxygen <span class=\"_ _3\"></span>prices, <span class=\"_ _3\"></span>as <span class=\"_ _0\"></span>wel<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>other <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>osts <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>foreca<span class=\"_ _0\"></span>st <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>remaining <span class=\"_ _3\"></span>cost <span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>made<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>One <span class=\"_ _3\"></span>also <span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span><span class=\"ls3d\">ve <span class=\"_ _3\"></span></span>to adjust for expected m<span class=\"_ _0\"></span>ortality<span class=\"_ _0\"></span> rates.  For further information, pl<span class=\"_ _0\"></span>ease refer to n<span class=\"_ _0\"></span>ote 6. Because <span class=\"_\"> </span>of <span class=\"_ _17\"> </span>the <span class=\"_\"> </span>volatility <span class=\"_\"> </span>in <span class=\"_ _17\"> </span>the <span class=\"_\"> </span>price <span class=\"_\"> </span>of <span class=\"_ _17\"> </span>Atlantic<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>salmon <span class=\"_\"> </span>or <span class=\"_\"> </span>changes <span class=\"_ _17\"> </span>in <span class=\"_\"> </span>factor <span class=\"_\"> </span>relating <span class=\"_\"> </span>to production <span class=\"_ _3\"></span>or <span class=\"_ _0\"></span>harvesting <span class=\"_ _3\"></span>schedules <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>estimated <span class=\"_ _3\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _3\"></span>varies. <span class=\"_ _0\"></span>The <span class=\"_ _3\"></span>Grou<span class=\"_ _1\"></span>p <span class=\"_ _3\"></span>considers <span class=\"_ _4\"></span>sales price, volume <span class=\"_ _1\"></span>and applie<span class=\"_ _0\"></span>d <span class=\"_ _1\"></span>disco<span class=\"_ _0\"></span>unt <span class=\"_ _1\"></span>rate as the <span class=\"_ _1\"></span>ke<span class=\"_ _0\"></span>y parameters <span class=\"_ _1\"></span>for valuation. To have <span class=\"_ _1\"></span>a better view of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>risk in <span class=\"_ _0\"></span>the eve<span class=\"_ _0\"></span>nt of <span class=\"_ _0\"></span>changes i<span class=\"_ _0\"></span>n these<span class=\"_ _0\"></span> parameters<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>sensitivity <span class=\"_ _0\"></span>analysis <span class=\"_ _0\"></span>is done <span class=\"_ _0\"></span>in th<span class=\"_ _0\"></span>e following table (showin<span class=\"_ _0\"></span>g the change i<span class=\"_ _0\"></span>n fair value, and he<span class=\"_ _0\"></span>nce th<span class=\"_ _0\"></span>e Group profit before tax)<span class=\"_ _0\"></span>;  Sensitivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>y a<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>ly<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>s of bi<span class=\"_ _1\"></span>om<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span> (<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thous<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nds)<span class=\"_ _86\"> </span><span class=\"ls5e\">2022<span class=\"_ _81\"> </span>2021</span>Cha<span class=\"_ _3\"></span>nge<span class=\"_ _18\"></span> i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span> s<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>es<span class=\"_ _0\"></span> pr<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>e +<span class=\"_ _18\"></span>1<span class=\"_ _0\"></span> NOK/kg <span class=\"_ _87\"> </span>2<span class=\"_ _0\"></span> 71<span class=\"_ _0\"></span>7<span class=\"_ _88\"></span>       <span class=\"ls0\"> <span class=\"_ _89\"> </span>-<span class=\"_ _8a\"></span><span class=\"ls5f\">           <span class=\"ls0\"> </span></span></span>Cha<span class=\"_ _3\"></span>nge<span class=\"_ _18\"></span> i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span> s<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>es<span class=\"_ _0\"></span> pr<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>e -1 NOK/kg <span class=\"_ _8b\"> </span>-2<span class=\"_ _0\"></span> 71<span class=\"_ _0\"></span>7<span class=\"_ _8c\"></span> <span class=\"_ _8d\"> </span>-<span class=\"_ _8a\"></span><span class=\"ls5f\">           <span class=\"ls0\"> </span></span>Cha<span class=\"_ _3\"></span>nge<span class=\"_ _18\"></span>s<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>bi<span class=\"_ _3\"></span>oma<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> vol<span class=\"_ _3\"></span>ume<span class=\"_ _18\"></span> -1<span class=\"_ _0\"></span>% kg<span class=\"_ _1\"></span> <span class=\"_ _8e\"> </span>-1<span class=\"_ _0\"></span> 91<span class=\"_ _0\"></span>4<span class=\"_ _8c\"></span> <span class=\"_ _8d\"> </span>-<span class=\"_ _8a\"></span><span class=\"ls5f\">           <span class=\"ls0\"> </span></span>Cha<span class=\"_ _3\"></span>nge<span class=\"_ _18\"></span>s<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>bi<span class=\"_ _3\"></span>oma<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> vol<span class=\"_ _3\"></span>ume<span class=\"_ _18\"></span> +<span class=\"_ _1\"></span>1<span class=\"_ _0\"></span>% kg<span class=\"_ _1\"></span> <span class=\"_ _8f\"> </span>1<span class=\"_ _0\"></span> 91<span class=\"_ _0\"></span>4<span class=\"_ _90\"></span> <span class=\"_ _89\"> </span>-<span class=\"_ _8a\"></span><span class=\"ls5f\">           <span class=\"ls0\"> </span></span>Cha<span class=\"_ _3\"></span>nge<span class=\"_ _18\"></span> i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>oun<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> +<span class=\"_ _1\"></span>1<span class=\"_ _0\"></span>%<span class=\"_ _1\"></span> <span class=\"_ _91\"> </span>-5<span class=\"_ _0\"></span>50<span class=\"_ _73\"></span> <span class=\"_ _92\"> </span>-<span class=\"_ _8a\"></span><span class=\"ls5f\">           <span class=\"ls0\"> </span></span>Cha<span class=\"_ _3\"></span>nge<span class=\"_ _18\"></span> i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>oun<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> -1<span class=\"_ _0\"></span>%<span class=\"_ _1\"></span> <span class=\"_ _93\"> </span>560<span class=\"_ _94\"></span><span class=\"ls0\"> <span class=\"_ _5b\"> </span>-<span class=\"_ _5a\"></span> </span>3)<span class=\"_\"> </span>Financial deriv<span class=\"_ _0\"></span>ativesThe <span class=\"_ _0\"></span>purp<span class=\"_ _0\"></span>ose <span class=\"_ _0\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>oup's <span class=\"_ _0\"></span>risk <span class=\"_ _3\"></span>management <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivities <span class=\"_ _3\"></span>is <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>stablish <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>overvi<span class=\"_ _0\"></span>ew <span class=\"_ _0\"></span>of <span class=\"_ _3\"></span>financial risks that exists at any given time. As of this date the Group has chosen to employ both interest rate swap agreement<span class=\"_ _0\"></span>s to create interest rate stabi<span class=\"_ _0\"></span>lity and powe<span class=\"_ _0\"></span>r hedging contracts t<span class=\"_ _0\"></span>o create stable power supply<span class=\"_ _0\"></span> prices. <span class=\"_ _0\"></span> The <span class=\"_ _39\"> </span>derivative<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>financ<span class=\"_ _0\"></span>ial <span class=\"_ _39\"> </span>assets <span class=\"_ _16\"> </span>relate <span class=\"_ _16\"> </span>to <span class=\"_ _39\"> </span>he<span class=\"_ _0\"></span>dging <span class=\"_ _39\"> </span>contrac<span class=\"_ _0\"></span>ts <span class=\"_ _39\"> </span>for <span class=\"_ _16\"> </span>the <span class=\"_ _39\"> </span>C<span class=\"_ _0\"></span>ompany<span class=\"_ _0\"></span>\u2019s <span class=\"_ _39\"> </span>interest <span class=\"_ _39\"> </span>ra<span class=\"_ _0\"></span>te exposure <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>consist <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>interest ra<span class=\"_ _0\"></span>te swa<span class=\"_ _0\"></span>p c<span class=\"_ _0\"></span>ontract <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>NOK <span class=\"_ _0\"></span>50 mil<span class=\"_ _0\"></span>lion <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Sparebanken <span class=\"_ _0\"></span>Vest and a similar contract of <span class=\"_ _1\"></span>NOK 150 million in Nordea. Both contracts <span class=\"_ _1\"></span>are due January 2028, and has <span class=\"_ _12\"></span>to <span class=\"_ _12\"> </span>a <span class=\"_ _39\"> </span>swap <span class=\"_ _39\"> </span>fixed <span class=\"_ _12\"> </span>in<span class=\"_ _0\"></span>terest <span class=\"_ _12\"></span>of <span class=\"_ _12\"></span>1.79 <span class=\"_ _39\"> </span>%. <span class=\"_ _12\"> </span>Ch<span class=\"_ _0\"></span>anges <span class=\"_ _12\"></span>in <span class=\"_ _39\"> </span>Market <span class=\"_ _12\"> </span>Value <span class=\"_ _39\"> </span>is <span class=\"_ _12\"> </span>regist<span class=\"_ _0\"></span>ered <span class=\"_ _12\"></span>as <span class=\"_ _12\"> </span>unrea<span class=\"_ _0\"></span>lized profit/loss <span class=\"_ _3\"></span>under <span class=\"_ _3\"></span>finan<span class=\"_ _0\"></span>cial <span class=\"_ _3\"></span>income <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>all<span class=\"_ _0\"></span>ocated <span class=\"_ _3\"></span>to, <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>unrealized <span class=\"_ _3\"></span>profit/lo<span class=\"_ _0\"></span>ss <span class=\"_ _3\"></span>as <span class=\"_ _4\"></span>other <span class=\"_ _3\"></span>curren<span class=\"_ _0\"></span>t receivables in the<span class=\"_ _0\"></span> balance sheet.<span class=\"_ _0\"></span> Salmon Evolution <span class=\"_ _1\"></span>Norway AS <span class=\"_ _1\"></span>has a <span class=\"_ _1\"></span>power su<span class=\"_ _1\"></span>pply<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>contract with <span class=\"_ _1\"></span>Statkraft. Due to <span class=\"_ _1\"></span>changes in <span class=\"_ _1\"></span>the construction timeline and production plan, resulting in secured volume under the contract not being <span class=\"_ _1\"></span>used <span class=\"_ _18\"></span>for <span class=\"_ _1\"></span>own <span class=\"_ _18\"></span>u<span class=\"_ _0\"></span>se <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span>nd <span class=\"_ _18\"></span>hence <span class=\"_ _1\"></span>sold <span class=\"_ _18\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>spot <span class=\"_ _1\"></span>market, <span class=\"_ _18\"></span>the <span class=\"_ _1\"></span>contract <span class=\"_ _1\"></span>is <span class=\"_ _18\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>longer <span class=\"_ _1\"></span>considered<span class=\"_ _0\"></span> as <span class=\"_ _c\"> </span>for <span class=\"_\"> </span>o<span class=\"_ _1\"></span>wn <span class=\"_ _17\"> </span>use, <span class=\"_ _17\"> </span>and <span class=\"_ _17\"> </span>therefore <span class=\"_\"> </span>measured <span class=\"_ _c\"> </span>at <span class=\"_ _17\"> </span>fai<span class=\"_ _0\"></span>r <span class=\"_ _c\"> </span>value. <span class=\"_ _17\"> </span>The <span class=\"_ _17\"> </span>power <span class=\"_ _17\"> </span>hed<span class=\"_ _0\"></span>ging <span class=\"_ _17\"> </span>contract <span class=\"_ _c\"> </span>wi<span class=\"_ _0\"></span>th Statkraft <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span>s <span class=\"_ _12\"> </span>valu<span class=\"_ _0\"></span>ed <span class=\"_ _12\"> </span>to <span class=\"_ _16\"> </span>NOK <span class=\"_ _39\"> </span>13.9 <span class=\"_ _39\"> </span>million <span class=\"_ _39\"> </span>at <span class=\"_ _39\"> </span>end <span class=\"_ _39\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _12\"> </span>2022. <span class=\"_ _39\"> </span>The <span class=\"_ _39\"> </span>fair <span class=\"_ _39\"> </span>va<span class=\"_ _0\"></span>lue <span class=\"_ _39\"> </span>is <span class=\"_ _39\"> </span>calculated <span class=\"_ _39\"> </span>by <span class=\"_ _39\"> </span>using co<span class=\"ls0\">ntracted volumes to until 31.12.2023, and calculating net present <span class=\"_ _1\"></span>value of these <span class=\"_ _1\"></span>volume<span class=\"_ _0\"></span>s by </span>using relevant forward p<span class=\"_ _0\"></span>rices in the en<span class=\"_ _0\"></span>ergy market (a<span class=\"_ _0\"></span>djusted for EURNOK for<span class=\"_ _0\"></span>ward prices). <span class=\"_ _0\"></span> See note for 18 for more i<span class=\"_ _0\"></span>nformation on cl<span class=\"_ _0\"></span>asses of financi<span class=\"_ _0\"></span>al instruments me<span class=\"_ _0\"></span>asured at fair value.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-52-3": {
   "value": "2)<span class=\"_\"> </span>Biological assetsThe <span class=\"_\"> </span>Group's <span class=\"_\"> </span>biologic<span class=\"_ _0\"></span>al <span class=\"_\"> </span>assets <span class=\"_\"> </span>comprise <span class=\"_ _11\"> </span>smolt <span class=\"_\"> </span>and <span class=\"_\"> </span>salmon <span class=\"_\"> </span>in <span class=\"_\"> </span>a <span class=\"_\"> </span>grow<span class=\"_ _0\"></span>-o<span class=\"_ _0\"></span>ut <span class=\"_\"> </span>facility <span class=\"_\"> </span>on <span class=\"_\"> </span>land. Biological <span class=\"_ _4\"></span>assets <span class=\"_ _3\"></span>are, <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>accordance <span class=\"_ _3\"></span>wi<span class=\"_ _0\"></span>th <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>41,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>measured <span class=\"_ _3\"></span>at <span class=\"_ _4\"></span>fair <span class=\"_ _3\"></span>val<span class=\"_ _0\"></span>ue <span class=\"_ _3\"></span>unless <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>value cannot <span class=\"_ _39\"> </span>be <span class=\"_ _39\"> </span>measured <span class=\"_ _39\"> </span>reli<span class=\"_ _0\"></span>ably. <span class=\"_ _39\"> </span>For <span class=\"_ _39\"> </span>salmon <span class=\"_ _39\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _12\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>grow<span class=\"_ _0\"></span>-out <span class=\"_ _12\"> </span>fac<span class=\"_ _0\"></span>ility, <span class=\"_ _39\"> </span>a <span class=\"_ _39\"> </span>present <span class=\"_ _39\"> </span>value <span class=\"_ _39\"> </span>model<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span>s applied <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>estimate <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>fair <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ue. <span class=\"_ _0\"></span>For <span class=\"_ _3\"></span>roe, <span class=\"_ _0\"></span>fry<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>and<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>smolt, <span class=\"_ _3\"></span>historical <span class=\"_ _3\"></span>cost <span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>deemed <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>provide<span class=\"_ _0\"></span> the best estimate of fair value, and hence applied. The fair value of fish in the grow<span class=\"_ _0\"></span>-ou<span class=\"_ _0\"></span>t facilit<span class=\"ls5b\">y </span>is <span class=\"_ _3\"></span>calculated <span class=\"_ _3\"></span>by<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>multiplying <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>es<span class=\"_ _0\"></span>timated <span class=\"_ _3\"></span>biomass <span class=\"_ _3\"></span>at<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>time <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>ha<span class=\"_ _0\"></span>rvest <span class=\"_ _3\"></span>with <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>estimated sales <span class=\"_ _4\"></span>price <span class=\"_ _4\"></span>at <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>same <span class=\"_ _4\"></span>time <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>deducted <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>estimated <span class=\"_ _4\"></span>costs <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>sell. <span class=\"_ _4\"></span>For <span class=\"_ _4\"></span>fish <span class=\"_ _4\"></span>not <span class=\"_ _3\"></span>ready<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>for harvest, remaining production costs to <span class=\"_ _1\"></span>grow the fish to <span class=\"_ _1\"></span>harvest wei<span class=\"_ _0\"></span>ght are deducted. The <span class=\"_ _1\"></span>cash flow is further <span class=\"_ _1\"></span>disco<span class=\"_ _0\"></span>unted by a discount <span class=\"_ _1\"></span>rate taking into account both risk adjustment and time value. The <span class=\"_ _12\"></span>premises <span class=\"_ _39\"> </span>for <span class=\"_ _12\"> </span>val<span class=\"_ _0\"></span>uating <span class=\"_ _12\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>biomass <span class=\"_ _12\"> </span>a<span class=\"_ _0\"></span>re <span class=\"_ _12\"></span>divi<span class=\"_ _0\"></span>ded <span class=\"_ _12\"></span>into <span class=\"_ _12\"> </span>foll<span class=\"_ _0\"></span>owing <span class=\"_ _12\"> </span>c<span class=\"_ _0\"></span>ategories, <span class=\"_ _12\"></span>volume, <span class=\"_ _39\"> </span>sales<span class=\"_ _0\"></span> price <span class=\"_ _12\"> </span>a<span class=\"_ _0\"></span>nd <span class=\"_ _12\"></span>discount <span class=\"_ _39\"> </span>rate.<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>The <span class=\"_ _39\"> </span>estim<span class=\"_ _0\"></span>ated <span class=\"_ _39\"> </span>biomass <span class=\"_ _39\"> </span>volume <span class=\"_ _39\"> </span>is <span class=\"_ _39\"> </span>based <span class=\"_ _39\"> </span>on <span class=\"_ _39\"> </span>the <span class=\"_ _39\"> </span>actual <span class=\"_ _39\"> </span>number <span class=\"_ _39\"> </span>of<span class=\"_ _0\"></span> individuals <span class=\"_ _4\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>grow<span class=\"_ _0\"></span>-out <span class=\"_ _4\"></span>departmen<span class=\"_ _0\"></span>ts <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>the <span class=\"_ _12\"></span>bala<span class=\"_ _0\"></span>nce <span class=\"_ _4\"></span>sheet <span class=\"_ _4\"></span>date, <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>djusted <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _4\"></span>projected mortality up <span class=\"_ _0\"></span>to harvest <span class=\"_ _0\"></span>time and <span class=\"_ _0\"></span>multiplied <span class=\"_ _0\"></span>with the estimated <span class=\"_ _0\"></span>harvest w<span class=\"_ _0\"></span>eight per <span class=\"_ _0\"></span>individual <span class=\"_ _0\"></span>at harvest <span class=\"_ _0\"></span>time<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>The<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Group <span class=\"_ _0\"></span>consid<span class=\"_ _0\"></span>ers <span class=\"_ _0\"></span>tha<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>fish<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>greater <span class=\"_ _3\"></span>than <span class=\"_ _0\"></span>4.6<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>kg <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>ready <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>harvest<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(abou<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>3.8 kg <span class=\"_ _c\"> </span>gutted <span class=\"_ _17\"> </span>weight), <span class=\"_ _17\"> </span>and<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>such <span class=\"_ _c\"> </span>fish <span class=\"_ _17\"> </span>is <span class=\"_ _17\"> </span>thus <span class=\"_ _c\"> </span>classifi<span class=\"_ _0\"></span>ed <span class=\"_ _c\"> </span>as <span class=\"_ _c\"> </span>h<span class=\"_ _0\"></span>arvestable <span class=\"_ _c\"> </span>fi<span class=\"_ _0\"></span>sh. <span class=\"_ _17\"> </span> <span class=\"_ _c\"> </span>Fish <span class=\"_ _c\"> </span>that<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>have <span class=\"_ _c\"> </span>n<span class=\"_ _0\"></span>ot achieved this weigh<span class=\"_ _0\"></span>t are classified a<span class=\"_ _0\"></span>s non-ha<span class=\"_ _0\"></span>rvestable. Salmon <span class=\"_ _3\"></span>prices <span class=\"_ _3\"></span>are <span class=\"_ _4\"></span>volatile. <span class=\"_ _3\"></span>Sales <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>rice <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>fi<span class=\"_ _0\"></span>sh <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>grow<span class=\"_ _0\"></span>-out <span class=\"_ _3\"></span>fac<span class=\"_ _0\"></span>ility <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>based <span class=\"_ _3\"></span>on <span class=\"_ _4\"></span>forward prices <span class=\"_ _4\"></span>from <span class=\"_ _4\"></span>Fish <span class=\"_ _4\"></span>Pool <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>relevant <span class=\"_ _4\"></span>adjustment<span class=\"_ _0\"></span>s. <span class=\"_ _3\"></span>T<span class=\"_ _0\"></span>he <span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>et <span class=\"_ _3\"></span>sales<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _3\"></span>is<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>adj<span class=\"_ _0\"></span>usted <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>expected quality di<span class=\"_ _0\"></span>fferences and <span class=\"_ _0\"></span>harvesting, l<span class=\"_ _0\"></span>ogistic and <span class=\"_ _0\"></span>sales expenses. <span class=\"_ _0\"></span>For <span class=\"_ _0\"></span>Q2 2023 <span class=\"_ _0\"></span>a discount <span class=\"_ _0\"></span>of N<span class=\"_ _3\"></span><span class=\"ls5c\">OK </span>10/kg <span class=\"_ _c\"> </span>is <span class=\"_ _c\"> </span>ap<span class=\"_ _0\"></span>plied <span class=\"_ _c\"> </span>due <span class=\"_ _c\"> </span>t<span class=\"_ _0\"></span>o <span class=\"_ _c\"> </span>high <span class=\"_ _17\"> </span>uncertainty <span class=\"_ _17\"> </span>in <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>contract <span class=\"_ _c\"> </span>ma<span class=\"_ _0\"></span>rket <span class=\"_ _c\"> </span>followi<span class=\"_ _0\"></span>ng <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>Norwegi<span class=\"_ _0\"></span>an Government's prop<span class=\"_ _0\"></span>osed resource tax. <span class=\"_ _0\"></span> Before the fi<span class=\"_ _0\"></span>sh reaches <span class=\"_ _0\"></span>a live <span class=\"_ _0\"></span>weight of 4.60 <span class=\"_ _0\"></span>kg, the fi<span class=\"_ _0\"></span>sh is assumed <span class=\"_ _0\"></span>non harvestable <span class=\"_ _0\"></span>(immature<span class=\"_ _0\"></span> fish). <span class=\"_ _0\"></span>The <span class=\"_ _3\"></span>fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _3\"></span>of <span class=\"_ _0\"></span>imma<span class=\"_ _0\"></span>ture <span class=\"_ _3\"></span>fish <span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>adjusted <span class=\"_ _3\"></span>by <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>estimated <span class=\"_ _3\"></span>remaining <span class=\"_ _3\"></span>cost <span class=\"_ _0\"></span>neces<span class=\"_ _0\"></span>sary <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>o grow <span class=\"_ _c\"> </span>the <span class=\"_ _17\"> </span>fish <span class=\"_ _17\"> </span>to <span class=\"_ _c\"> </span>men<span class=\"_ _0\"></span>tioned <span class=\"_ _17\"> </span>optimal <span class=\"_ _17\"> </span>harvest <span class=\"_ _17\"> </span>weight. <span class=\"_ _17\"> </span>Using <span class=\"_ _17\"> </span>estimated <span class=\"_ _17\"> </span>feed, <span class=\"_ _17\"> </span>electric<span class=\"_ _0\"></span>ity <span class=\"_ _c\"> </span>an<span class=\"_ _0\"></span>d oxygen <span class=\"_ _3\"></span>prices, <span class=\"_ _3\"></span>as <span class=\"_ _0\"></span>wel<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>other <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>osts <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>foreca<span class=\"_ _0\"></span>st <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>remaining <span class=\"_ _3\"></span>cost <span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>made<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>One <span class=\"_ _3\"></span>also <span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span><span class=\"ls3d\">ve <span class=\"_ _3\"></span></span>to adjust for expected m<span class=\"_ _0\"></span>ortality<span class=\"_ _0\"></span> rates.  For further information, pl<span class=\"_ _0\"></span>ease refer to n<span class=\"_ _0\"></span>ote 6. Because <span class=\"_\"> </span>of <span class=\"_ _17\"> </span>the <span class=\"_\"> </span>volatility <span class=\"_\"> </span>in <span class=\"_ _17\"> </span>the <span class=\"_\"> </span>price <span class=\"_\"> </span>of <span class=\"_ _17\"> </span>Atlantic<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>salmon <span class=\"_\"> </span>or <span class=\"_\"> </span>changes <span class=\"_ _17\"> </span>in <span class=\"_\"> </span>factor <span class=\"_\"> </span>relating <span class=\"_\"> </span>to production <span class=\"_ _3\"></span>or <span class=\"_ _0\"></span>harvesting <span class=\"_ _3\"></span>schedules <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>estimated <span class=\"_ _3\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _3\"></span>varies. <span class=\"_ _0\"></span>The <span class=\"_ _3\"></span>Grou<span class=\"_ _1\"></span>p <span class=\"_ _3\"></span>considers <span class=\"_ _4\"></span>sales price, volume <span class=\"_ _1\"></span>and applie<span class=\"_ _0\"></span>d <span class=\"_ _1\"></span>disco<span class=\"_ _0\"></span>unt <span class=\"_ _1\"></span>rate as the <span class=\"_ _1\"></span>ke<span class=\"_ _0\"></span>y parameters <span class=\"_ _1\"></span>for valuation. To have <span class=\"_ _1\"></span>a better view of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>risk in <span class=\"_ _0\"></span>the eve<span class=\"_ _0\"></span>nt of <span class=\"_ _0\"></span>changes i<span class=\"_ _0\"></span>n these<span class=\"_ _0\"></span> parameters<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>sensitivity <span class=\"_ _0\"></span>analysis <span class=\"_ _0\"></span>is done <span class=\"_ _0\"></span>in th<span class=\"_ _0\"></span>e following table (showin<span class=\"_ _0\"></span>g the change i<span class=\"_ _0\"></span>n fair value, and he<span class=\"_ _0\"></span>nce th<span class=\"_ _0\"></span>e Group profit before tax)<span class=\"_ _0\"></span>;  Sensitivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>y a<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>ly<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>s of bi<span class=\"_ _1\"></span>om<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span> (<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thous<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nds)<span class=\"_ _86\"> </span><span class=\"ls5e\">2022<span class=\"_ _81\"> </span>2021</span>Cha<span class=\"_ _3\"></span>nge<span class=\"_ _18\"></span> i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span> s<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>es<span class=\"_ _0\"></span> pr<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>e +<span class=\"_ _18\"></span>1<span class=\"_ _0\"></span> NOK/kg <span class=\"_ _87\"> </span>2<span class=\"_ _0\"></span> 71<span class=\"_ _0\"></span>7<span class=\"_ _88\"></span>       <span class=\"ls0\"> <span class=\"_ _89\"> </span>-<span class=\"_ _8a\"></span><span class=\"ls5f\">           <span class=\"ls0\"> </span></span></span>Cha<span class=\"_ _3\"></span>nge<span class=\"_ _18\"></span> i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span> s<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>es<span class=\"_ _0\"></span> pr<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>e -1 NOK/kg <span class=\"_ _8b\"> </span>-2<span class=\"_ _0\"></span> 71<span class=\"_ _0\"></span>7<span class=\"_ _8c\"></span> <span class=\"_ _8d\"> </span>-<span class=\"_ _8a\"></span><span class=\"ls5f\">           <span class=\"ls0\"> </span></span>Cha<span class=\"_ _3\"></span>nge<span class=\"_ _18\"></span>s<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>bi<span class=\"_ _3\"></span>oma<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> vol<span class=\"_ _3\"></span>ume<span class=\"_ _18\"></span> -1<span class=\"_ _0\"></span>% kg<span class=\"_ _1\"></span> <span class=\"_ _8e\"> </span>-1<span class=\"_ _0\"></span> 91<span class=\"_ _0\"></span>4<span class=\"_ _8c\"></span> <span class=\"_ _8d\"> </span>-<span class=\"_ _8a\"></span><span class=\"ls5f\">           <span class=\"ls0\"> </span></span>Cha<span class=\"_ _3\"></span>nge<span class=\"_ _18\"></span>s<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>bi<span class=\"_ _3\"></span>oma<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> vol<span class=\"_ _3\"></span>ume<span class=\"_ _18\"></span> +<span class=\"_ _1\"></span>1<span class=\"_ _0\"></span>% kg<span class=\"_ _1\"></span> <span class=\"_ _8f\"> </span>1<span class=\"_ _0\"></span> 91<span class=\"_ _0\"></span>4<span class=\"_ _90\"></span> <span class=\"_ _89\"> </span>-<span class=\"_ _8a\"></span><span class=\"ls5f\">           <span class=\"ls0\"> </span></span>Cha<span class=\"_ _3\"></span>nge<span class=\"_ _18\"></span> i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>oun<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> +<span class=\"_ _1\"></span>1<span class=\"_ _0\"></span>%<span class=\"_ _1\"></span> <span class=\"_ _91\"> </span>-5<span class=\"_ _0\"></span>50<span class=\"_ _73\"></span> <span class=\"_ _92\"> </span>-<span class=\"_ _8a\"></span><span class=\"ls5f\">           <span class=\"ls0\"> </span></span>Cha<span class=\"_ _3\"></span>nge<span class=\"_ _18\"></span> i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>oun<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> -1<span class=\"_ _0\"></span>%<span class=\"_ _1\"></span> <span class=\"_ _93\"> </span>560<span class=\"_ _94\"></span><span class=\"ls0\"> <span class=\"_ _5b\"> </span>-<span class=\"_ _5a\"></span> </span>3)<span class=\"_\"> </span>Financial deriv<span class=\"_ _0\"></span>ativesThe <span class=\"_ _0\"></span>purp<span class=\"_ _0\"></span>ose <span class=\"_ _0\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>oup's <span class=\"_ _0\"></span>risk <span class=\"_ _3\"></span>management <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivities <span class=\"_ _3\"></span>is <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>stablish <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>overvi<span class=\"_ _0\"></span>ew <span class=\"_ _0\"></span>of <span class=\"_ _3\"></span>financial risks that exists at any given time. As of this date the Group has chosen to employ both interest rate swap agreement<span class=\"_ _0\"></span>s to create interest rate stabi<span class=\"_ _0\"></span>lity and powe<span class=\"_ _0\"></span>r hedging contracts t<span class=\"_ _0\"></span>o create stable power supply<span class=\"_ _0\"></span> prices. <span class=\"_ _0\"></span> The <span class=\"_ _39\"> </span>derivative<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>financ<span class=\"_ _0\"></span>ial <span class=\"_ _39\"> </span>assets <span class=\"_ _16\"> </span>relate <span class=\"_ _16\"> </span>to <span class=\"_ _39\"> </span>he<span class=\"_ _0\"></span>dging <span class=\"_ _39\"> </span>contrac<span class=\"_ _0\"></span>ts <span class=\"_ _39\"> </span>for <span class=\"_ _16\"> </span>the <span class=\"_ _39\"> </span>C<span class=\"_ _0\"></span>ompany<span class=\"_ _0\"></span>\u2019s <span class=\"_ _39\"> </span>interest <span class=\"_ _39\"> </span>ra<span class=\"_ _0\"></span>te exposure <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>consist <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>interest ra<span class=\"_ _0\"></span>te swa<span class=\"_ _0\"></span>p c<span class=\"_ _0\"></span>ontract <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>NOK <span class=\"_ _0\"></span>50 mil<span class=\"_ _0\"></span>lion <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Sparebanken <span class=\"_ _0\"></span>Vest and a similar contract of <span class=\"_ _1\"></span>NOK 150 million in Nordea. Both contracts <span class=\"_ _1\"></span>are due January 2028, and has <span class=\"_ _12\"></span>to <span class=\"_ _12\"> </span>a <span class=\"_ _39\"> </span>swap <span class=\"_ _39\"> </span>fixed <span class=\"_ _12\"> </span>in<span class=\"_ _0\"></span>terest <span class=\"_ _12\"></span>of <span class=\"_ _12\"></span>1.79 <span class=\"_ _39\"> </span>%. <span class=\"_ _12\"> </span>Ch<span class=\"_ _0\"></span>anges <span class=\"_ _12\"></span>in <span class=\"_ _39\"> </span>Market <span class=\"_ _12\"> </span>Value <span class=\"_ _39\"> </span>is <span class=\"_ _12\"> </span>regist<span class=\"_ _0\"></span>ered <span class=\"_ _12\"></span>as <span class=\"_ _12\"> </span>unrea<span class=\"_ _0\"></span>lized profit/loss <span class=\"_ _3\"></span>under <span class=\"_ _3\"></span>finan<span class=\"_ _0\"></span>cial <span class=\"_ _3\"></span>income <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>all<span class=\"_ _0\"></span>ocated <span class=\"_ _3\"></span>to, <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>unrealized <span class=\"_ _3\"></span>profit/lo<span class=\"_ _0\"></span>ss <span class=\"_ _3\"></span>as <span class=\"_ _4\"></span>other <span class=\"_ _3\"></span>curren<span class=\"_ _0\"></span>t receivables in the<span class=\"_ _0\"></span> balance sheet.<span class=\"_ _0\"></span> Salmon Evolution <span class=\"_ _1\"></span>Norway AS <span class=\"_ _1\"></span>has a <span class=\"_ _1\"></span>power su<span class=\"_ _1\"></span>pply<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>contract with <span class=\"_ _1\"></span>Statkraft. Due to <span class=\"_ _1\"></span>changes in <span class=\"_ _1\"></span>the construction timeline and production plan, resulting in secured volume under the contract not being <span class=\"_ _1\"></span>used <span class=\"_ _18\"></span>for <span class=\"_ _1\"></span>own <span class=\"_ _18\"></span>u<span class=\"_ _0\"></span>se <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span>nd <span class=\"_ _18\"></span>hence <span class=\"_ _1\"></span>sold <span class=\"_ _18\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>spot <span class=\"_ _1\"></span>market, <span class=\"_ _18\"></span>the <span class=\"_ _1\"></span>contract <span class=\"_ _1\"></span>is <span class=\"_ _18\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>longer <span class=\"_ _1\"></span>considered<span class=\"_ _0\"></span> as <span class=\"_ _c\"> </span>for <span class=\"_\"> </span>o<span class=\"_ _1\"></span>wn <span class=\"_ _17\"> </span>use, <span class=\"_ _17\"> </span>and <span class=\"_ _17\"> </span>therefore <span class=\"_\"> </span>measured <span class=\"_ _c\"> </span>at <span class=\"_ _17\"> </span>fai<span class=\"_ _0\"></span>r <span class=\"_ _c\"> </span>value. <span class=\"_ _17\"> </span>The <span class=\"_ _17\"> </span>power <span class=\"_ _17\"> </span>hed<span class=\"_ _0\"></span>ging <span class=\"_ _17\"> </span>contract <span class=\"_ _c\"> </span>wi<span class=\"_ _0\"></span>th Statkraft <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span>s <span class=\"_ _12\"> </span>valu<span class=\"_ _0\"></span>ed <span class=\"_ _12\"> </span>to <span class=\"_ _16\"> </span>NOK <span class=\"_ _39\"> </span>13.9 <span class=\"_ _39\"> </span>million <span class=\"_ _39\"> </span>at <span class=\"_ _39\"> </span>end <span class=\"_ _39\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _12\"> </span>2022. <span class=\"_ _39\"> </span>The <span class=\"_ _39\"> </span>fair <span class=\"_ _39\"> </span>va<span class=\"_ _0\"></span>lue <span class=\"_ _39\"> </span>is <span class=\"_ _39\"> </span>calculated <span class=\"_ _39\"> </span>by <span class=\"_ _39\"> </span>using co<span class=\"ls0\">ntracted volumes to until 31.12.2023, and calculating net present <span class=\"_ _1\"></span>value of these <span class=\"_ _1\"></span>volume<span class=\"_ _0\"></span>s by </span>using relevant forward p<span class=\"_ _0\"></span>rices in the en<span class=\"_ _0\"></span>ergy market (a<span class=\"_ _0\"></span>djusted for EURNOK for<span class=\"_ _0\"></span>ward prices). <span class=\"_ _0\"></span> See note for 18 for more i<span class=\"_ _0\"></span>nformation on cl<span class=\"_ _0\"></span>asses of financi<span class=\"_ _0\"></span>al instruments me<span class=\"_ _0\"></span>asured at fair value.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-54-2": {
   "value": "Note 3 Financial ri<span class=\"_ _1\"></span>sk and capital <span class=\"_ _1\"></span>management The G<span class=\"_ _1\"></span>roup's financial <span class=\"_ _1\"></span>assets and <span class=\"_ _1\"></span>liabil<span class=\"_ _0\"></span>ities <span class=\"_ _1\"></span>include trade <span class=\"_ _1\"></span>and other <span class=\"_ _1\"></span>receivables, <span class=\"_ _1\"></span>trad<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>and other payables, <span class=\"_ _3\"></span>cash, <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>borrowings <span class=\"_ _3\"></span>necessary <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>its <span class=\"_ _3\"></span>operations. <span class=\"_ _3\"></span>The <span class=\"_ _3\"></span>Group's <span class=\"_ _3\"></span>risk <span class=\"_ _3\"></span>managem<span class=\"_ _3\"></span>ent <span class=\"_ _3\"></span>is carried out <span class=\"_ _1\"></span>by the <span class=\"_ _1\"></span>Group's finance department. The G<span class=\"_ _1\"></span>roup is <span class=\"_ _1\"></span>exposed to market <span class=\"_ _1\"></span>risk, credit risk,<span class=\"_ _1\"></span> and liquidity<span class=\"_ _0\"></span> risk.  Market risk<span class=\"ff1\"> </span>Market risk is linked to b<span class=\"_ _0\"></span>oth Interest Rate<span class=\"_ _0\"></span>- and C<span class=\"_ _0\"></span>urrency fluctuation<span class=\"_ _0\"></span>s<span class=\"ls40\">. </span>Interest Rate<span class=\"ff1\"> </span>The <span class=\"_\"> </span>Group's <span class=\"_ _17\"> </span>interest <span class=\"_\"> </span>rate <span class=\"_\"> </span>risk <span class=\"_ _17\"> </span>relates<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>primari<span class=\"_ _0\"></span>ly <span class=\"_\"> </span>to<span class=\"_ _1\"></span> <span class=\"_\"> </span>borrowings <span class=\"_\"> </span>from <span class=\"_ _17\"> </span>finan<span class=\"_ _0\"></span>cial <span class=\"_\"> </span>institutions <span class=\"_ _17\"> </span>with variable <span class=\"_ _0\"></span>interest rates. <span class=\"_ _0\"></span>Currently, <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group has <span class=\"_ _0\"></span>entered <span class=\"_ _0\"></span>into hedging <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>grams to <span class=\"_ _0\"></span>reduce this risk <span class=\"_ _1\"></span>for only <span class=\"_ _1\"></span>parts <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>its planned <span class=\"_ _1\"></span>borrowings, thus <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group is exposed <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>cha<span class=\"_ _0\"></span>nges <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the interest rate. A<span class=\"_ _0\"></span>s o<span class=\"_ _0\"></span>f 31 <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>ecember <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>outstandin<span class=\"_ _0\"></span>g loan<span class=\"_ _0\"></span>s f<span class=\"_ _0\"></span>rom credit <span class=\"_ _0\"></span>instit<span class=\"_ _0\"></span>uions <span class=\"_ _0\"></span>amounted <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>NOK <span class=\"_ _0\"></span>556 million (excluding <span class=\"_ _1\"></span>financial <span class=\"_ _1\"></span>leasing)<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span>The <span class=\"_ _1\"></span>Construction F<span class=\"_ _1\"></span>acil<span class=\"_ _0\"></span>ity <span class=\"_ _1\"></span>which represents <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>vast <span class=\"_ _1\"></span>majority of <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Groups <span class=\"_ _3\"></span>loan <span class=\"_ _3\"></span>with <span class=\"_ _3\"></span>financial <span class=\"_ _3\"></span>institutions <span class=\"_ _3\"></span>has <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>interest <span class=\"_ _3\"></span>rate <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>NIBOR<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>3M <span class=\"_ _3\"></span>plus <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>agreed margin <span class=\"_ _0\"></span>of 3.75<span class=\"_ _0\"></span>%. In<span class=\"_ _0\"></span> order<span class=\"_ _0\"></span> to <span class=\"_ _0\"></span>reduce <span class=\"_ _0\"></span>exposure <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>fluctuati<span class=\"_ _0\"></span>ons in <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>interest <span class=\"_ _0\"></span>rate <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group ha<span class=\"_ _0\"></span>s entered interest rate swa<span class=\"_ _0\"></span>p contracts with Nordea <span class=\"_ _0\"></span>and Sparebank<span class=\"_ _0\"></span>en Vest, of respectively NOK 150 million and NOK <span class=\"_ _0\"></span>50 milli<span class=\"_ _0\"></span>on. For further informati<span class=\"_ _0\"></span>on see note 22<span class=\"_ _0\"></span><span class=\"ls40\">. </span> This loan is part of a fi<span class=\"_ _0\"></span>nancing pac<span class=\"_ _0\"></span>kage consisting of the followin<span class=\"_ _0\"></span>g:<span class=\"_ _0\"></span> Facility <span class=\"_ _12\"></span>A: <span class=\"_ _4\"></span>NOK<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>525 <span class=\"_ _12\"> </span>mil<span class=\"_ _0\"></span>lion <span class=\"_ _4\"></span>senior <span class=\"_ _12\"> </span>secur<span class=\"_ _0\"></span>ed <span class=\"_ _4\"></span>credit<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>fa<span class=\"_ _0\"></span>cility <span class=\"_ _12\"></span>with <span class=\"_ _4\"></span>Nordea<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>and <span class=\"_ _12\"> </span>Spa<span class=\"_ _0\"></span>rebanken <span class=\"_ _12\"></span>Vest which <span class=\"_ _3\"></span>will <span class=\"_ _3\"></span>be <span class=\"_ _3\"></span>used <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>finance <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>onstruction <span class=\"_ _3\"></span>capex <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>Indre <span class=\"_ _3\"></span>Har\u00f8y<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Phase <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>(<span class=\"_ _0\"></span><span class=\"ff4\">the <span class=\"_ _3\"></span>\u201cConstruction </span>Facility\u201d)<span class=\"ff1\"> </span>Facility B: NOK 525<span class=\"_ _0\"></span> million in long<span class=\"_ _0\"></span>-term debt whi<span class=\"_ _0\"></span>ch will refi<span class=\"_ _0\"></span>nance the Construction Fac<span class=\"_ _0\"></span>ility upon completion of Indre H<span class=\"_ _0\"></span>ar\u00f8y Phase 1 and c<span class=\"_ _0\"></span>onsisting of the foll<span class=\"_ _0\"></span>owing:<span class=\"_ _0\"></span> -<span class=\"_ _10\"> </span>NOK <span class=\"_ _4\"></span>385 <span class=\"_ _12\"> </span>mi<span class=\"_ _0\"></span>llion <span class=\"_ _12\"></span>senior <span class=\"_ _12\"></span>secured <span class=\"_ _12\"></span>term <span class=\"_ _12\"> </span>loan <span class=\"_ _12\"> </span>fac<span class=\"_ _0\"></span>ility <span class=\"_ _12\"></span>with <span class=\"_ _12\"> </span>Norde<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>and <span class=\"_ _12\"> </span>Spareb<span class=\"_ _0\"></span>anken <span class=\"_ _12\"></span>Vest <span class=\"_ _12\"></span>(the\u201cTerm Loan Facili<span class=\"_ _0\"></span>ty\u201d)<span class=\"ff1\"> </span>-<span class=\"_\"> </span>NOK <span class=\"_ _1\"></span>140 million in <span class=\"_ _1\"></span>a separate long-<span class=\"ff4\">term<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>loan<span class=\"_ _0\"></span> facility <span class=\"_ _1\"></span>with Innovation Norway (the <span class=\"_ _1\"></span>\u201cIN Facility\u201d)</span>NOK <span class=\"_ _3\"></span>100 <span class=\"_ _3\"></span>mil<span class=\"_ _0\"></span>lion <span class=\"_ _3\"></span>senior <span class=\"_ _4\"></span>secured <span class=\"_ _3\"></span>overdra<span class=\"_ _0\"></span>ft <span class=\"_ _3\"></span>facili<span class=\"_ _0\"></span>ty <span class=\"_ _3\"></span>with <span class=\"_ _3\"></span>Nordea <span class=\"_ _3\"></span>(<span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>\u201cOverdra<span class=\"_ _0\"></span>ft <span class=\"_ _3\"></span>Facility<span class=\"_ _0\"></span>\u201d) <span class=\"_ _3\"></span>which will be used for w<span class=\"_ _0\"></span>orking capital<span class=\"_ _0\"></span> purposes, hereunder fina<span class=\"_ _0\"></span>ncing of biomass an<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>receivables. The Construction Faci<span class=\"_ _0\"></span>lity and the Term <span class=\"_ _0\"></span>Loan Facility a<span class=\"_ _0\"></span>re partly guaranteed <span class=\"_ _0\"></span>by Eksfin. I<span class=\"_ _1\"></span>nte<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st r<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> sensi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>iv<span class=\"_ _1\"></span>ity(NOK t<span class=\"_ _0\"></span>hous<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nds<span class=\"_ _1\"></span>)<span class=\"_ _95\"> </span><span class=\"ls61\">2022<span class=\"_ _96\"> </span>2021</span>I<span class=\"_ _0\"></span>nte<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>x<span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>ns<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>ffe<span class=\"_ _18\"></span>c<span class=\"_ _0\"></span>t of a<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>%<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> on fl<span class=\"_ _3\"></span>oa<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ng i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>t ra<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _97\"> </span>5 5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0<span class=\"_ _90\"></span> <span class=\"_ _77\"> </span>2 0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _98\"></span> Foreign Currency<span class=\"_ _0\"></span><span class=\"ff1\"> </span>The <span class=\"_ _39\"> </span>Group's <span class=\"_ _39\"> </span>foreign<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>currency<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>risk <span class=\"_ _39\"> </span>rel<span class=\"_ _0\"></span>ates <span class=\"_ _39\"> </span>to <span class=\"_ _39\"> </span>the <span class=\"_ _39\"> </span>Group's <span class=\"_ _39\"> </span>opera<span class=\"_ _0\"></span>ting, <span class=\"_ _39\"> </span>in<span class=\"_ _3\"></span>vesting, <span class=\"_ _39\"> </span>and <span class=\"_ _16\"> </span>financing activities denominated <span class=\"_ _1\"></span>in a <span class=\"_ _18\"></span>foreign currency. <span class=\"_ _1\"></span>This includes <span class=\"_ _1\"></span>the G<span class=\"_ _1\"></span>roup<span class=\"_ _0\"></span>'s <span class=\"_ _1\"></span>revenues, expenses <span class=\"_ _1\"></span>and capital <span class=\"_ _12\"> </span>exp<span class=\"_ _0\"></span>enditures. <span class=\"_ _4\"></span> <span class=\"_ _39\"> </span>As <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>Dece<span class=\"_ _0\"></span>mber <span class=\"_ _12\"></span>2022 <span class=\"_ _12\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>Group <span class=\"_ _12\"></span>had <span class=\"_ _12\"> </span>made <span class=\"_ _12\"> </span>s<span class=\"_ _0\"></span>ome <span class=\"_ _12\"></span>currency <span class=\"_ _12\"> </span>f<span class=\"_ _0\"></span>orward contracts <span class=\"_ _c\"> </span>to<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>hedge <span class=\"_ _17\"> </span>the <span class=\"_ _c\"> </span>effect<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>of <span class=\"_ _c\"> </span>fluc<span class=\"_ _0\"></span>tuations <span class=\"_ _c\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>curre<span class=\"_ _0\"></span>ncy <span class=\"_ _17\"> </span>from <span class=\"_ _17\"> </span>the <span class=\"_ _c\"> </span>sal<span class=\"_ _0\"></span>es <span class=\"_ _c\"> </span>contracts. <span class=\"_ _17\"> </span>Value changes in forward con<span class=\"_ _0\"></span>tracts affect pr<span class=\"_ _0\"></span>ofit and loss<span class=\"_ _0\"></span>.  The Group's presentati<span class=\"_ _0\"></span>on currency is Norwegi<span class=\"_ _0\"></span>an Kroner (\"NOK\"<span class=\"_ _0\"></span>). Credit risk<span class=\"ff1\"> </span>With <span class=\"_ _3\"></span>respect <span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>credit <span class=\"_ _0\"></span>risk<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>arising <span class=\"_ _3\"></span>from <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>financi<span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>assets <span class=\"_ _3\"></span>of <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Group, <span class=\"_ _3\"></span>which <span class=\"_ _3\"></span>compris<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>cash and <span class=\"_ _4\"></span>cash <span class=\"_ _4\"></span>eq<span class=\"_ _0\"></span>uivalents, <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nd <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>receiva<span class=\"_ _0\"></span>bles, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Gr<span class=\"_ _0\"></span>oup's <span class=\"_ _4\"></span>exposure<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>credi<span class=\"_ _0\"></span>t <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>arises <span class=\"_ _4\"></span>fr<span class=\"_ _0\"></span>om default of <span class=\"_ _0\"></span>the counterpa<span class=\"_ _0\"></span>rty, with <span class=\"_ _0\"></span>a maxi<span class=\"_ _0\"></span>mum exp<span class=\"_ _0\"></span>osure equal t<span class=\"_ _0\"></span>o the carry<span class=\"_ _0\"></span>ing amount <span class=\"_ _0\"></span>of these instruments. The Group has procedures to ensure that products are<span class=\"_ _0\"></span> only sold to <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ustomers with satisfactory <span class=\"_ _0\"></span>creditworthiness, <span class=\"_ _0\"></span>where c<span class=\"_ _0\"></span>redit i<span class=\"_ _0\"></span>nsurance i<span class=\"_ _0\"></span>s used <span class=\"_ _0\"></span>when <span class=\"_ _0\"></span>deemed <span class=\"_ _0\"></span>necessary. <span class=\"_ _0\"></span>This risk<span class=\"_ _0\"></span> is, per 31.12.2022, n<span class=\"_ _0\"></span>ot considered to be <span class=\"_ _0\"></span>material. <span class=\"_ _0\"></span> In 2022 <span class=\"_ _0\"></span>all produced <span class=\"_ _0\"></span>fish <span class=\"_ _0\"></span>was sold t<span class=\"_ _0\"></span>o Salmon <span class=\"_ _0\"></span>Evolution Sales <span class=\"_ _0\"></span>AS, which<span class=\"_ _0\"></span> in tur<span class=\"_ _0\"></span>n s<span class=\"_ _3\"></span>old it to extern<span class=\"_ _0\"></span>al customers. The sal<span class=\"_ _0\"></span>es company secures the b<span class=\"_ _0\"></span>ulk of its sales through credi<span class=\"_ _0\"></span>t insurance. <span class=\"_ _3\"></span> Liquidity risk A <span class=\"_ _12\"> </span>la<span class=\"_ _0\"></span>ck <span class=\"_ _12\"> </span>of <span class=\"_ _39\"> </span>li<span class=\"_ _0\"></span>quidity <span class=\"_ _39\"> </span>will <span class=\"_ _39\"> </span>entail <span class=\"_ _39\"> </span>a <span class=\"_ _39\"> </span>risk <span class=\"_ _39\"> </span>that <span class=\"_ _39\"> </span>the <span class=\"_ _39\"> </span>Group <span class=\"_ _39\"> </span>will <span class=\"_ _39\"> </span>not <span class=\"_ _12\"> </span>b<span class=\"_ _0\"></span>e <span class=\"_ _12\"> </span>abl<span class=\"_ _0\"></span>e <span class=\"_ _12\"> </span>to <span class=\"_ _39\"> </span>pay <span class=\"_ _39\"> </span>its <span class=\"_ _39\"> </span>obligati<span class=\"_ _0\"></span>ons <span class=\"_ _12\"></span>on maturity. <span class=\"_ _12\"></span>Management<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>moni<span class=\"_ _0\"></span>tors <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>olling <span class=\"_ _4\"></span>forecast<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>of<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>the <span class=\"_ _12\"> </span>Group<span class=\"_ _0\"></span>'s <span class=\"_ _4\"></span>liq<span class=\"_ _0\"></span>uidity <span class=\"_ _4\"></span>reserve<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>(compri<span class=\"_ _0\"></span>sing cash <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>equivalents) <span class=\"_ _18\"></span>on the <span class=\"_ _18\"></span>basis <span class=\"_ _1\"></span>of <span class=\"_ _18\"></span>exp<span class=\"_ _0\"></span>ected <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>flows. <span class=\"_ _18\"></span>Th<span class=\"_ _0\"></span>e Group's <span class=\"_ _18\"></span>business <span class=\"_ _1\"></span>plan <span class=\"_ _1\"></span>and growth <span class=\"_ _18\"></span>strategy<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>is <span class=\"_ _1\"></span>capital <span class=\"_ _1\"></span>intensive <span class=\"_ _1\"></span>and <span class=\"_ _18\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>may <span class=\"_ _18\"></span>b<span class=\"_ _0\"></span>e <span class=\"_ _18\"></span>dependent <span class=\"_ _1\"></span>upon <span class=\"_ _1\"></span>future <span class=\"_ _1\"></span>equity <span class=\"_ _18\"></span>issue<span class=\"_ _0\"></span>s and/or debt finan<span class=\"_ _0\"></span>cing in order to finance i<span class=\"_ _0\"></span>ts current long<span class=\"_ _0\"></span>-term p<span class=\"_ _0\"></span>lans.  The <span class=\"_ _11\"> </span>table <span class=\"_ _11\"> </span>below <span class=\"_ _11\"> </span>presents <span class=\"_ _11\"> </span>the <span class=\"_ _11\"> </span>maturities <span class=\"_ _11\"> </span>on <span class=\"_ _11\"> </span>th<span class=\"_ _0\"></span>e <span class=\"_ _11\"> </span>Group's <span class=\"_ _11\"> </span>financi<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>liabilities. <span class=\"_ _11\"> </span>The <span class=\"_ _11\"> </span>amounts disclosed in the tabl<span class=\"_ _0\"></span>e are the contract<span class=\"_ _0\"></span>ual undiscounted cash fl<span class=\"_ _0\"></span>ows.<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>1 De<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>2(<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K <span class=\"_ _1\"></span>thousa<span class=\"_ _1\"></span>nds)<span class=\"_ _99\"> </span><span class=\"fs1d\">L<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ss<span class=\"_ _1\"></span> t<span class=\"_ _0\"></span>han 3 m<span class=\"_ _0\"></span>ont<span class=\"_ _0\"></span>hs<span class=\"_ _9a\"> </span>3<span class=\"_ _0\"></span>-12<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>ont<span class=\"_ _0\"></span>hs<span class=\"_ _40\"> </span>1<span class=\"_ _0\"></span>-5 ye<span class=\"_ _0\"></span>ars</span>Bor<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>owi<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>gs<span class=\"_ _9b\"> </span>0<span class=\"_ _55\"> </span>5<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _9c\"> </span>5<span class=\"_ _0\"></span>13<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>9I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _9d\"> </span>1<span class=\"_ _0\"></span>0 4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1<span class=\"_ _5b\"> </span>26<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1<span class=\"_ _9c\"> </span>14<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>8L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>e l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>bi<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _9e\"> </span><span class=\"ls62\">935<span class=\"_ _9f\"> </span></span>2<span class=\"_ _0\"></span> 61<span class=\"_ _0\"></span>8<span class=\"_ _14\"> </span>9 6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6T<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> pa<span class=\"_ _3\"></span>ya<span class=\"_ _3\"></span>bl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _a0\"> </span>1<span class=\"_ _0\"></span>35<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>8<span class=\"_ _a1\"> </span>0<span class=\"_ _a2\"> </span>0T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l fi<span class=\"_ _1\"></span>nanc<span class=\"_ _18\"></span>ia<span class=\"_ _1\"></span>l li<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>bili<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ies<span class=\"_ _a3\"> </span>1<span class=\"_ _0\"></span>46<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _5b\"> </span>84<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _9c\"> </span>67<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>33<span class=\"_ _0\"></span>1 De<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>1(<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K <span class=\"_ _1\"></span>thousa<span class=\"_ _1\"></span>nds)<span class=\"_ _99\"> </span><span class=\"fs1d\">L<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ss<span class=\"_ _1\"></span> t<span class=\"_ _0\"></span>han 3 m<span class=\"_ _0\"></span>ont<span class=\"_ _0\"></span>hs<span class=\"_ _9a\"> </span>3<span class=\"_ _0\"></span>-12<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>ont<span class=\"_ _0\"></span>hs<span class=\"_ _40\"> </span>1<span class=\"_ _0\"></span>-5 ye<span class=\"_ _0\"></span>ars</span>Bor<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>owi<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>gs<span class=\"_ _a4\"> </span><span class=\"ls62\">200<span class=\"_ _55\"> </span></span>1<span class=\"_ _0\"></span>2 8<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6<span class=\"_ _9c\"> </span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>35<span class=\"_ _0\"></span>2L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>e l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>bi<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _9e\"> </span><span class=\"ls62\">252<span class=\"_ _9f\"> </span></span>1<span class=\"_ _0\"></span> 97<span class=\"_ _0\"></span>5<span class=\"_ _14\"> </span>6 6<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0T<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> pa<span class=\"_ _3\"></span>ya<span class=\"_ _3\"></span>bl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _a0\"> </span>1<span class=\"_ _0\"></span>62<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1<span class=\"_ _a1\"> </span>0<span class=\"_ _a2\"> </span>0T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l fi<span class=\"_ _1\"></span>nanc<span class=\"_ _18\"></span>ia<span class=\"_ _1\"></span>l li<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>bili<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ies<span class=\"_ _a3\"> </span>1<span class=\"_ _0\"></span>62<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _5b\"> </span>14<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _9c\"> </span>21<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2Financial instrument<span class=\"_ _0\"></span>s <span class=\"ff4\">\u2013</span> assessm<span class=\"_ _0\"></span>ent of fair value<span class=\"_ _0\"></span> The <span class=\"_ _0\"></span>table <span class=\"_ _0\"></span>bel<span class=\"_ _0\"></span>ow <span class=\"_ _0\"></span>shows <span class=\"_ _0\"></span>financi<span class=\"_ _0\"></span>al i<span class=\"_ _0\"></span>nstruments <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _0\"></span>according <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>uation <span class=\"_ _0\"></span>method. <span class=\"_ _0\"></span>The<span class=\"_ _0\"></span> different levels are de<span class=\"_ _0\"></span>fined as follows: <span class=\"_ _0\"></span> Level 1:<span class=\"ff1\"> Price listed i<span class=\"_ _0\"></span>n an active market for i<span class=\"_ _0\"></span>dentical assets or lia<span class=\"_ _0\"></span>bilities<span class=\"_ _0\"></span>. </span>Level <span class=\"_ _4\"></span>2:<span class=\"ff1\"> <span class=\"_ _4\"></span>Valuation <span class=\"_ _4\"></span>is <span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>ased <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>observabl<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>inputs <span class=\"_ _3\"></span>ei<span class=\"_ _0\"></span>ther <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span>rectly <span class=\"_ _4\"></span>or <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>ndirectly <span class=\"_ _12\"></span>than <span class=\"_ _4\"></span>listed </span>price (used in level 1)<span class=\"_ _0\"></span> for the asset or liabi<span class=\"_ _0\"></span>lity<span class=\"_ _0\"></span>. Level <span class=\"_ _c\"> </span>3:<span class=\"ff1\"> <span class=\"_ _c\"> </span>Valuation<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>ba<span class=\"_ _0\"></span>sed <span class=\"_ _c\"> </span>on <span class=\"_ _16\"> </span>in<span class=\"_ _0\"></span>puts <span class=\"_ _16\"> </span>n<span class=\"_ _0\"></span>ot <span class=\"_ _16\"> </span>d<span class=\"_ _0\"></span>erived <span class=\"_ _17\"> </span>from <span class=\"_ _c\"> </span>ob<span class=\"_ _0\"></span>servable <span class=\"_ _c\"> </span>markets <span class=\"_ _c\"> </span>(non<span class=\"_ _0\"></span>-observab<span class=\"_ _0\"></span>le </span>assumptions) <span class=\"_ _0\"></span> 31<span class=\"_ _0\"></span> De<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ber<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>22<span class=\"_ _a5\"> </span>FVPL<span class=\"_ _0\"></span>*(<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K thous<span class=\"_ _1\"></span>ands<span class=\"_ _1\"></span>)<span class=\"_ _a6\"> </span><span class=\"fs1f\">L<span class=\"_ _0\"></span>eve<span class=\"_ _0\"></span>l 1<span class=\"_ _38\"> </span>L<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vel 2<span class=\"_ _38\"> </span>L<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vel 3<span class=\"_ _a7\"> </span>Am<span class=\"_ _0\"></span>ort<span class=\"_ _0\"></span>ized cost<span class=\"_ _1b\"> </span>Fa<span class=\"_ _1\"></span>ir va<span class=\"_ _1\"></span>lue </span>Carrying a<span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>ount Fi<span class=\"_ _3\"></span>na<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>:Tra<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ei<span class=\"_ _0\"></span>va<span class=\"_ _3\"></span>bl<span class=\"_ _0\"></span>es<span class=\"_ _a8\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _63\"> </span>2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>80<span class=\"_ _48\"> </span>2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 08<span class=\"_ _0\"></span>0<span class=\"_ _ab\"> </span>23<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>0</span></span></span></span></span></span>Fi<span class=\"_ _3\"></span>na<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> deri<span class=\"_ _3\"></span>va<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>ve<span class=\"_ _1\"></span>s<span class=\"_ _ac\"> </span>-<span class=\"_ _5c\"></span> <span class=\"_ _47\"> </span>11<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _90\"></span> <span class=\"_ _ad\"> </span>-<span class=\"_ _a9\"></span>       <span class=\"ls0\"> <span class=\"_ _ae\"> </span>-<span class=\"_ _5a\"></span> <span class=\"_ _51\"> </span>11<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>19<span class=\"_ _ab\"> </span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 71<span class=\"_ _0\"></span>9</span>Pr<span class=\"_ _0\"></span>ofi<span class=\"_ _3\"></span>t on powe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> hedgi<span class=\"_ _0\"></span>ng c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t<span class=\"_ _af\"> </span>-<span class=\"_ _5c\"></span> <span class=\"_ _47\"> </span>13<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>3<span class=\"_ _90\"></span> <span class=\"_ _ad\"> </span>-<span class=\"_ _a9\"></span>       <span class=\"ls0\"> <span class=\"_ _ae\"> </span>-<span class=\"_ _5a\"></span> <span class=\"_ _51\"> </span>13<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>03<span class=\"_ _ab\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 90<span class=\"_ _0\"></span>3</span>Other c<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nt r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>va<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>es<span class=\"_ _b0\"> </span>-<span class=\"_ _5c\"></span> <span class=\"_ _aa\"> </span>-<span class=\"_ _b1\"> </span>-<span class=\"_ _a9\"></span>       <span class=\"ls0\"> <span class=\"_ _63\"> </span>6<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>51<span class=\"_ _48\"> </span>6<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>95<span class=\"_ _0\"></span>1<span class=\"_ _ab\"> </span>66<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1</span>Ca<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>h a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>d c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>h equi<span class=\"_ _3\"></span>va<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>nts<span class=\"_ _b2\"> </span>-<span class=\"_ _5c\"></span> <span class=\"_ _aa\"> </span>-<span class=\"_ _b1\"> </span>-<span class=\"_ _a9\"></span>       <span class=\"ls0\"> <span class=\"_ _68\"> </span>2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span> 75<span class=\"_ _0\"></span>9<span class=\"_ _2c\"> </span>2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span> 75<span class=\"_ _0\"></span>9<span class=\"_ _aa\"> </span>278<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>9</span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> fina<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> as<span class=\"_ _1\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _b3\"> </span>-<span class=\"_ _5c\"></span> <span class=\"_ _47\"> </span>25<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _90\"></span> <span class=\"_ _ad\"> </span>-<span class=\"_ _a9\"></span>        <span class=\"_ _6c\"> </span>36<span class=\"_ _0\"></span>8 7<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0<span class=\"_ _b4\"></span> <span class=\"_ _7d\"> </span>39<span class=\"_ _0\"></span>4 4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _b5\"></span>  <span class=\"ls0\"> <span class=\"_ _b6\"> </span>39<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>12<span class=\"_ _b7\"></span> </span>Fi<span class=\"_ _3\"></span>na<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> l<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>bi<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>:De<span class=\"_ _1\"></span>ferr<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>d ta<span class=\"_ _0\"></span>x<span class=\"_ _b8\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _ae\"> </span>-<span class=\"_ _5a\"></span> <span class=\"_ _7d\"> </span>-<span class=\"_ _5c\"></span> <span class=\"_ _b6\"> </span>-<span class=\"_ _54\"></span> </span></span></span></span></span></span>L<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>g-t<span class=\"_ _1\"></span>erm i<span class=\"_ _0\"></span>nte<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>ts<span class=\"_ _0\"></span> bea<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>g de<span class=\"_ _1\"></span>bt<span class=\"_ _b9\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _6c\"> </span>51<span class=\"_ _0\"></span>3 1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>9<span class=\"_ _b4\"></span> <span class=\"_ _7d\"> </span>51<span class=\"_ _0\"></span>3 1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>9<span class=\"_ _b5\"></span><span class=\"ls63\">  <span class=\"ls0\"> <span class=\"_ _b6\"> </span>5<span class=\"_ _0\"></span>13<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>69<span class=\"_ _b7\"></span> </span></span></span></span></span></span></span></span>Other l<span class=\"_ _3\"></span>ong te<span class=\"_ _1\"></span>rm l<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>bi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>te<span class=\"_ _18\"></span>s<span class=\"_ _ba\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _8d\"> </span>8<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>49<span class=\"_ _73\"></span> <span class=\"_ _bb\"> </span>8 <span class=\"_ _0\"></span>54<span class=\"_ _0\"></span>9<span class=\"_ _b5\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _63\"> </span>8<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _bc\"></span> </span></span></span></span></span></span></span></span>Shor<span class=\"_ _0\"></span>t-t<span class=\"_ _1\"></span>erm i<span class=\"_ _0\"></span>nte<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> bea<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ng de<span class=\"_ _1\"></span>bt<span class=\"_ _bd\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _be\"> </span>55<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _56\"></span> <span class=\"_ _bf\"> </span>55<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _b5\"></span><span class=\"ls63\">     <span class=\"ls0\"> <span class=\"_ _89\"> </span>55<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _c0\"></span> </span></span></span></span></span></span></span></span>Tra<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> pa<span class=\"_ _3\"></span>ya<span class=\"_ _0\"></span>bl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _c1\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _6c\"> </span>13<span class=\"_ _0\"></span>5 0<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>8<span class=\"_ _b4\"></span> <span class=\"_ _7d\"> </span>13<span class=\"_ _0\"></span>5 0<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>8<span class=\"_ _b5\"></span><span class=\"ls63\">  <span class=\"ls0\"> <span class=\"_ _b6\"> </span>1<span class=\"_ _0\"></span>35<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>98<span class=\"_ _b7\"></span> </span></span></span></span></span></span></span></span>Soc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> s<span class=\"_ _0\"></span>ecu<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>ty a<span class=\"_ _0\"></span>nd <span class=\"_ _0\"></span>othe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> t<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>xes<span class=\"_ _c2\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _8d\"> </span>7<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>86<span class=\"_ _73\"></span> <span class=\"_ _bb\"> </span>7 <span class=\"_ _0\"></span>08<span class=\"_ _0\"></span>6<span class=\"_ _b5\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _63\"> </span>7<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6<span class=\"_ _bc\"></span> </span></span></span></span></span></span></span></span>Other c<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nt l<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>bi<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>es<span class=\"_ _c3\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _8d\"> </span>9<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>83<span class=\"_ _73\"></span> <span class=\"_ _bb\"> </span>9 <span class=\"_ _0\"></span>78<span class=\"_ _0\"></span>3<span class=\"_ _b5\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _63\"> </span>9<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _bc\"></span> </span></span></span></span></span></span></span></span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> fina<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> lia<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>itie<span class=\"_ _0\"></span>s<span class=\"_ _c4\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _6c\"> </span>72<span class=\"_ _0\"></span>9 0<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _b4\"></span> <span class=\"_ _7d\"> </span>72<span class=\"_ _0\"></span>9 0<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _b5\"></span><span class=\"ls63\">  <span class=\"ls0\"> <span class=\"_ _b6\"> </span>7<span class=\"_ _0\"></span>29<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>38<span class=\"_ _b7\"></span> </span></span></span></span></span></span></span></span>*<span class=\"_ _1\"></span>FVPL<span class=\"_ _0\"></span>: <span class=\"_ _1\"></span>Fa<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>r va<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> thro<span class=\"_ _0\"></span>ugh profit<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>or<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>s31<span class=\"_ _0\"></span> De<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ber<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>21<span class=\"_ _a5\"> </span>FVPL<span class=\"_ _0\"></span>*(<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K thous<span class=\"_ _1\"></span>ands<span class=\"_ _1\"></span>)<span class=\"_ _a6\"> </span><span class=\"fs1f\">L<span class=\"_ _0\"></span>eve<span class=\"_ _0\"></span>l 1<span class=\"_ _38\"> </span>L<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vel 2<span class=\"_ _38\"> </span>L<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>vel 3<span class=\"_ _a7\"> </span>Am<span class=\"_ _0\"></span>ort<span class=\"_ _0\"></span>ized cost<span class=\"_ _2b\"> </span>Fai<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>Val<span class=\"_ _1\"></span>ue<span class=\"_ _1b\"> </span>Carr<span class=\"_ _0\"></span>yi<span class=\"_ _1\"></span>ng amount</span>Fi<span class=\"_ _3\"></span>na<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>:Ca<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>h a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>d c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>h equi<span class=\"_ _3\"></span>va<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>nts<span class=\"_ _b2\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _c5\"> </span>50<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>45<span class=\"_ _44\"> </span>5<span class=\"_ _0\"></span>05<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _c6\"> </span>50<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>45</span></span></span></span></span></span>Other c<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nt r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>va<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>es<span class=\"_ _b0\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _c5\"> </span>10<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>44<span class=\"_ _44\"> </span>1<span class=\"_ _0\"></span>06<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4<span class=\"_ _c6\"> </span>10<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>44</span></span></span></span></span></span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> fina<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> as<span class=\"_ _1\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _b3\"> </span><span class=\"ffa\">-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _c5\"> </span><span class=\"ffb\">61<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>89<span class=\"_ _44\"> </span>6<span class=\"_ _0\"></span>12<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>9<span class=\"_ _c6\"> </span>61<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>89</span></span></span></span></span></span></span></span>Fi<span class=\"_ _3\"></span>na<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> l<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>bi<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>:De<span class=\"_ _1\"></span>ferr<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>d ta<span class=\"_ _0\"></span>x<span class=\"_ _b8\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _c7\"> </span>0<span class=\"_ _ab\"> </span>0<span class=\"_ _7a\"> </span>0</span></span></span></span></span></span>L<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>g-t<span class=\"_ _1\"></span>erm i<span class=\"_ _0\"></span>nte<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>ts<span class=\"_ _0\"></span> bea<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>g de<span class=\"_ _1\"></span>bt<span class=\"_ _b9\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _c5\"> </span>21<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>52<span class=\"_ _44\"> </span>2<span class=\"_ _0\"></span>12<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>2<span class=\"_ _c6\"> </span>21<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>52</span></span></span></span></span></span>Other l<span class=\"_ _3\"></span>ong te<span class=\"_ _1\"></span>rm l<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>bi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>te<span class=\"_ _18\"></span>s<span class=\"_ _ba\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _c8\"> </span>7 <span class=\"_ _0\"></span>97<span class=\"_ _0\"></span>6<span class=\"_ _c9\"> </span>7 <span class=\"_ _0\"></span>97<span class=\"_ _0\"></span>6<span class=\"_ _61\"> </span>7 9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6</span></span></span></span></span></span>Shor<span class=\"_ _0\"></span>t-t<span class=\"_ _1\"></span>erm i<span class=\"_ _0\"></span>nte<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> bea<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ng de<span class=\"_ _1\"></span>bt<span class=\"_ _bd\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _63\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>86<span class=\"_ _48\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 08<span class=\"_ _0\"></span>6<span class=\"_ _ab\"> </span>13<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6</span></span></span></span></span></span>Tra<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> pa<span class=\"_ _3\"></span>ya<span class=\"_ _0\"></span>bl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _c1\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _c5\"> </span>16<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>71<span class=\"_ _44\"> </span>1<span class=\"_ _0\"></span>62<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1<span class=\"_ _c6\"> </span>16<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>71</span></span></span></span></span></span>Soc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> s<span class=\"_ _0\"></span>ecu<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>ty a<span class=\"_ _0\"></span>nd <span class=\"_ _0\"></span>othe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> t<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>xes<span class=\"_ _c2\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _c8\"> </span>4 <span class=\"_ _0\"></span>94<span class=\"_ _0\"></span>6<span class=\"_ _c9\"> </span>4 <span class=\"_ _0\"></span>94<span class=\"_ _0\"></span>6<span class=\"_ _61\"> </span>4 9<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>6</span></span></span></span></span></span>Other c<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nt l<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>bi<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>es<span class=\"_ _c3\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _c8\"> </span>5 <span class=\"_ _0\"></span>81<span class=\"_ _0\"></span>2<span class=\"_ _c9\"> </span>5 <span class=\"_ _0\"></span>81<span class=\"_ _0\"></span>2<span class=\"_ _61\"> </span>5 8<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2</span></span></span></span></span></span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> fina<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> lia<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>itie<span class=\"_ _0\"></span>s<span class=\"_ _c4\"> </span><span class=\"ffa\">-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _aa\"> </span>-<span class=\"_ _a9\"></span><span class=\"ls63\">       <span class=\"ls0\"> <span class=\"_ _c5\"> </span><span class=\"ffb\">40<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>43<span class=\"_ _44\"> </span>4<span class=\"_ _0\"></span>06<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _c6\"> </span>40<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>43</span></span></span></span></span></span></span></span>*<span class=\"_ _1\"></span>FVPL<span class=\"_ _0\"></span>: <span class=\"_ _1\"></span>Fa<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>r va<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> thro<span class=\"_ _0\"></span>ugh profit<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>or<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>s",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-58-3": {
   "value": "Note 4 Propert<span class=\"_ _1\"></span>y, plant and equipme<span class=\"_ _1\"></span>nt and intangible <span class=\"_ _1\"></span>assets I<span class=\"_ _0\"></span>nta<span class=\"_ _0\"></span>ngi<span class=\"_ _3\"></span>bl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>et<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span> u<span class=\"_ _0\"></span>nder Fi<span class=\"_ _3\"></span>xtures<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>d Ri<span class=\"_ _0\"></span>ght-of-us<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> (fi<span class=\"_ _3\"></span>gures<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>n NOK 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span>)a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>et<span class=\"_ _1\"></span>sc<span class=\"_ _0\"></span>ons<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>onBui<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>di<span class=\"_ _3\"></span>ngsfi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>ti<span class=\"_ _0\"></span>ngs<span class=\"_ _3\"></span> a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>et<span class=\"_ _1\"></span>sTot<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>lCos<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> 1<span class=\"_ _0\"></span> Ja<span class=\"_ _0\"></span>nua<span class=\"_ _3\"></span>ry 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>21<span class=\"_ _ca\"> </span><span class=\"ls64\">432<span class=\"_ _cb\"> </span></span>21<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>26<span class=\"_ _cc\"> </span>0<span class=\"_ _cd\"> </span><span class=\"ls64\">739<span class=\"_ _ce\"> </span></span>1 9<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8<span class=\"_ _cf\"> </span>22<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>15A<span class=\"_ _1\"></span>ddi<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _a6\"> </span>62<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>54<span class=\"_ _51\"> </span>7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1 1<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>6<span class=\"_ _81\"> </span>7 <span class=\"_ _0\"></span>60<span class=\"_ _0\"></span>7<span class=\"_ _81\"> </span>8<span class=\"_ _0\"></span> 22<span class=\"_ _0\"></span>7<span class=\"_ _81\"> </span>2<span class=\"_ _0\"></span> 07<span class=\"_ _0\"></span>9<span class=\"_ _cf\"> </span>8<span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>63Di<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>pos<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>sCost 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> Decem<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>21<span class=\"_ _d0\"> </span>62<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6<span class=\"_ _cb\"> </span>9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>12<span class=\"_ _0\"></span>2<span class=\"_ _81\"> </span>7<span class=\"_ _0\"></span> 60<span class=\"_ _0\"></span>7<span class=\"_ _81\"> </span>8<span class=\"_ _0\"></span> 96<span class=\"_ _0\"></span>6<span class=\"_ _81\"> </span>3<span class=\"_ _0\"></span> 99<span class=\"_ _0\"></span>7<span class=\"_ _d1\"> </span>1 0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 27<span class=\"_ _0\"></span>8A<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>umul<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>ed de<span class=\"_ _1\"></span>pr<span class=\"_ _0\"></span>eci<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on 1<span class=\"_ _0\"></span> Ja<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>21<span class=\"_ _d2\"> </span>0<span class=\"_ _d3\"> </span>0<span class=\"_ _cc\"> </span>0<span class=\"_ _6\"> </span>-10<span class=\"_ _0\"></span>7<span class=\"_ _6\"> </span>-5<span class=\"_ _0\"></span>21<span class=\"_ _3b\"> </span>-62<span class=\"_ _0\"></span>8De<span class=\"_ _1\"></span>pr<span class=\"_ _0\"></span>eci<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> for<span class=\"_ _0\"></span> the<span class=\"_ _1\"></span> peri<span class=\"_ _3\"></span>od<span class=\"_ _d4\"> </span>0<span class=\"_ _d3\"> </span>0<span class=\"_ _6\"> </span>-3<span class=\"_ _0\"></span>02<span class=\"_ _3b\"> </span>-56<span class=\"_ _0\"></span>3<span class=\"_ _66\"> </span>-1 3<span class=\"_ _0\"></span>64<span class=\"_ _66\"> </span>-2<span class=\"_ _0\"></span> 22<span class=\"_ _0\"></span>9Ne<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span> book va<span class=\"_ _1\"></span>lue 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> Decem<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>21<span class=\"_ _d5\"> </span>62<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6<span class=\"_ _cb\"> </span>9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>12<span class=\"_ _0\"></span>2<span class=\"_ _81\"> </span>7<span class=\"_ _0\"></span> 30<span class=\"_ _0\"></span>5<span class=\"_ _81\"> </span>8<span class=\"_ _0\"></span> 29<span class=\"_ _0\"></span>6<span class=\"_ _81\"> </span>2<span class=\"_ _0\"></span> 11<span class=\"_ _0\"></span>2<span class=\"_ _d1\"> </span>1 0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 42<span class=\"_ _0\"></span>0I<span class=\"_ _0\"></span>nta<span class=\"_ _0\"></span>ngi<span class=\"_ _3\"></span>bl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>et<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span> u<span class=\"_ _0\"></span>nder Fi<span class=\"_ _3\"></span>xtures<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>d Ri<span class=\"_ _0\"></span>ght-of-us<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> (fi<span class=\"_ _3\"></span>gures<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>n NOK 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span>)a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>et<span class=\"_ _1\"></span>sc<span class=\"_ _0\"></span>ons<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>onBui<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>di<span class=\"_ _3\"></span>ngsfi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>ti<span class=\"_ _0\"></span>ngs<span class=\"_ _3\"></span> a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>et<span class=\"_ _1\"></span>sTot<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>lCos<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> 1<span class=\"_ _0\"></span> Ja<span class=\"_ _0\"></span>nua<span class=\"_ _3\"></span>ry 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>22<span class=\"_ _d6\"> </span>62<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6<span class=\"_ _cb\"> </span>9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>12<span class=\"_ _0\"></span>2<span class=\"_ _81\"> </span>7<span class=\"_ _0\"></span> 60<span class=\"_ _0\"></span>7<span class=\"_ _81\"> </span>8<span class=\"_ _0\"></span> 96<span class=\"_ _0\"></span>6<span class=\"_ _81\"> </span>3<span class=\"_ _0\"></span> 99<span class=\"_ _0\"></span>7<span class=\"_ _d1\"> </span>1 0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 27<span class=\"_ _0\"></span>7A<span class=\"_ _1\"></span>ddi<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _d7\"> </span>2 5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>4<span class=\"_ _51\"> </span>74<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 36<span class=\"_ _0\"></span>8<span class=\"_ _cc\"> </span>0<span class=\"_ _d8\"> </span>17<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _d8\"> </span>1<span class=\"_ _0\"></span>4 5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>6<span class=\"_ _cf\"> </span>77<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 95<span class=\"_ _0\"></span>1Di<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>pos<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>sCost 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> Decem<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>22<span class=\"_ _d0\"> </span>65<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _d9\"> </span>1 7<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 49<span class=\"_ _0\"></span>0<span class=\"_ _81\"> </span>7<span class=\"_ _0\"></span> 60<span class=\"_ _0\"></span>7<span class=\"_ _d8\"> </span>2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>19<span class=\"_ _da\"> </span>18<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>2<span class=\"_ _48\"> </span>1<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>28A<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>umul<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>ed de<span class=\"_ _1\"></span>pr<span class=\"_ _0\"></span>eci<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on 1<span class=\"_ _0\"></span> Ja<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>22<span class=\"_ _d2\"> </span>0<span class=\"_ _d3\"> </span>0<span class=\"_ _6\"> </span>-3<span class=\"_ _0\"></span>02<span class=\"_ _3b\"> </span>-67<span class=\"_ _0\"></span>0<span class=\"_ _66\"> </span>-1 8<span class=\"_ _0\"></span>85<span class=\"_ _66\"> </span>-2<span class=\"_ _0\"></span> 85<span class=\"_ _0\"></span>7De<span class=\"_ _1\"></span>pr<span class=\"_ _0\"></span>eci<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> for<span class=\"_ _0\"></span> the<span class=\"_ _1\"></span> peri<span class=\"_ _3\"></span>od<span class=\"_ _d4\"> </span>0<span class=\"_ _d3\"> </span>0<span class=\"_ _6\"> </span>-6<span class=\"_ _0\"></span>49<span class=\"_ _66\"> </span>-1<span class=\"_ _0\"></span> 86<span class=\"_ _0\"></span>4<span class=\"_ _66\"> </span>-3 6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _66\"> </span>-6 1<span class=\"_ _0\"></span>89Ne<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span> book va<span class=\"_ _1\"></span>lue 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> Decem<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>22<span class=\"_ _d5\"> </span>65<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _d9\"> </span>1 7<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 49<span class=\"_ _0\"></span>0<span class=\"_ _81\"> </span>6<span class=\"_ _0\"></span> 65<span class=\"_ _0\"></span>6<span class=\"_ _d8\"> </span>2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>85<span class=\"_ _da\"> </span>13<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _48\"> </span>1<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>22<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>82",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-57-2": {
   "value": "Straight-line <span class=\"_ _c\"> </span>depreciation <span class=\"_ _c\"> </span>is <span class=\"_ _16\"> </span>app<span class=\"_ _0\"></span>lied <span class=\"_ _16\"> </span>over <span class=\"_ _16\"> </span>the <span class=\"_ _c\"> </span>useful <span class=\"_ _c\"> </span>life <span class=\"_ _16\"> </span>of <span class=\"_ _c\"> </span>property, <span class=\"_ _16\"> </span>p<span class=\"_ _0\"></span>lant, <span class=\"_ _c\"> </span>and <span class=\"_ _16\"> </span>equipmen<span class=\"_ _0\"></span>t based <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>as<span class=\"_ _0\"></span>set\u2019s <span class=\"_ _3\"></span>historical<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>cost <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>estimate<span class=\"_ _0\"></span>d <span class=\"_ _3\"></span>residual <span class=\"_ _3\"></span>val<span class=\"_ _0\"></span>ue <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>disposal. <span class=\"_ _3\"></span>De<span class=\"_ _0\"></span>preciation <span class=\"_ _3\"></span>is charged <span class=\"_ _16\"> </span>to <span class=\"_ _16\"> </span>expense <span class=\"_ _16\"> </span>wh<span class=\"_ _0\"></span>en <span class=\"_ _39\"> </span>the <span class=\"_ _16\"> </span>p<span class=\"_ _0\"></span>roperty, <span class=\"_ _39\"> </span>pl<span class=\"_ _0\"></span>ant <span class=\"_ _39\"> </span>or <span class=\"_ _16\"> </span>equipmen<span class=\"_ _0\"></span>t <span class=\"_ _39\"> </span>is <span class=\"_ _16\"> </span>ready<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>for <span class=\"_ _16\"> </span>use <span class=\"_ _39\"> </span>or <span class=\"_ _16\"> </span>pl<span class=\"_ _0\"></span>aced <span class=\"_ _39\"> </span>i<span class=\"_ _0\"></span>n service.  As per 31.12.2022 the Comp<span class=\"_ _0\"></span>any is still in a test<span class=\"_ _0\"></span>- and verification pha<span class=\"_ _0\"></span>se for its Indre Har\u00f8y facility and <span class=\"_\"> </span>the <span class=\"_ _11\"> </span>facility <span class=\"_ _11\"> </span>is <span class=\"_\"> </span>therefore <span class=\"_\"> </span>n<span class=\"_ _0\"></span>ot <span class=\"_\"> </span>deemed<span class=\"_ _0\"></span> <span class=\"_\"> </span>ready<span class=\"_ _0\"></span> <span class=\"_\"> </span>for <span class=\"_\"> </span>intended <span class=\"_ _11\"> </span>use. <span class=\"_ _11\"> </span>As <span class=\"_\"> </span>suc<span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>, <span class=\"_\"> </span>assets <span class=\"_ _11\"> </span>under construction are n<span class=\"_ _0\"></span>ot depreciated. <span class=\"_ _0\"></span> Assets under <span class=\"_ _0\"></span>construction <span class=\"_ _0\"></span>per 31 De<span class=\"_ _0\"></span>cember 2022 <span class=\"_ _0\"></span>consisted mainl<span class=\"_ _0\"></span>y of cap<span class=\"_ _0\"></span>italised costs rel<span class=\"_ _0\"></span>ated to <span class=\"_ _4\"></span>the <span class=\"_ _12\"></span>turnkey<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>oject <span class=\"_ _4\"></span>wi<span class=\"_ _0\"></span>th <span class=\"_ _4\"></span>Artec <span class=\"_ _12\"> </span>Aqua<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>for <span class=\"_ _12\"></span>buildi<span class=\"_ _0\"></span>ng <span class=\"_ _4\"></span>a <span class=\"_ _12\"></span>land<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>based <span class=\"_ _4\"></span>salm<span class=\"_ _0\"></span>on <span class=\"_ _12\"></span>farming <span class=\"_ _12\"></span>facility<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>at Indre Har\u00f8y, M\u00f8re og<span class=\"_ _0\"></span> Romsdal. Capitalization of c<span class=\"_ _0\"></span>osts as asset under<span class=\"_ _0\"></span> construction:<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Costs <span class=\"_ _f\"> </span>incurred <span class=\"_ _f\"> </span>recogni<span class=\"_ _0\"></span>sed <span class=\"_ _f\"> </span>as <span class=\"_ _f\"> </span>part <span class=\"_ _f\"> </span>of<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>personnel<span class=\"_ _0\"></span>- <span class=\"_ _f\"> </span>and <span class=\"_ _f\"> </span>other <span class=\"_ _10\"> </span>operating <span class=\"_ _f\"> </span>expenses<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>the \"Consolidated Statement of <span class=\"_ _1\"></span>Profit or <span class=\"_ _1\"></span>Loss\" <span class=\"_ _1\"></span>during 2022 has <span class=\"_ _1\"></span>been capitalized <span class=\"_ _1\"></span>as at <span class=\"_ _1\"></span>31 December 2022 <span class=\"_ _12\"> </span>a<span class=\"_ _0\"></span>s <span class=\"_ _12\"> </span>the<span class=\"_ _0\"></span>se <span class=\"_ _12\"> </span>c<span class=\"_ _0\"></span>osts <span class=\"_ _12\"> </span>ar<span class=\"_ _0\"></span>e <span class=\"_ _39\"> </span>deemed <span class=\"_ _39\"> </span>t<span class=\"_ _0\"></span>o <span class=\"_ _12\"> </span>be <span class=\"_ _39\"> </span>pa<span class=\"_ _0\"></span>rt <span class=\"_ _39\"> </span>of <span class=\"_ _12\"> </span>t<span class=\"_ _0\"></span>he <span class=\"_ _39\"> </span>ongoing <span class=\"_ _39\"> </span>assets <span class=\"_ _39\"> </span>unde<span class=\"_ _0\"></span>r <span class=\"_ _39\"> </span>construction <span class=\"_ _39\"> </span>and qualify <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>cap<span class=\"_ _0\"></span>italization <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>accordanc<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>IAS <span class=\"_ _4\"></span>16. <span class=\"_ _4\"></span>As <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>result, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>repor<span class=\"_ _0\"></span>ted <span class=\"_ _4\"></span>personnel <span class=\"_ _4\"></span>and operating <span class=\"_ _18\"></span>c<span class=\"_ _0\"></span>ost <span class=\"_ _18\"></span>in <span class=\"_ _1\"></span>2022 <span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>eflects <span class=\"_ _18\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>incurred<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>costs <span class=\"_ _1\"></span>during <span class=\"_ _1\"></span>this <span class=\"_ _18\"></span>peri<span class=\"_ _0\"></span>od, <span class=\"_ _18\"></span>net <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>such <span class=\"_ _18\"></span>c<span class=\"_ _0\"></span>apital<span class=\"_ _0\"></span>ized <span class=\"_ _1\"></span>costs related <span class=\"_ _11\"> </span>to <span class=\"_ _11\"> </span>the <span class=\"_ _11\"> </span>entire <span class=\"_ _11\"> </span>12 <span class=\"_ _11\"> </span>month<span class=\"_ _0\"></span>s <span class=\"_ _11\"> </span>period <span class=\"_ _11\"> </span>endin<span class=\"_ _0\"></span>g <span class=\"_ _11\"> </span>31 <span class=\"_ _11\"> </span>December <span class=\"_ _11\"> </span>2022 <span class=\"_ _11\"> </span>wh<span class=\"_ _0\"></span>ich <span class=\"_ _11\"> </span>amounted <span class=\"_ _11\"> </span>to approximately<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>NOK <span class=\"_ _c\"> </span>21.7<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>mil<span class=\"_ _0\"></span>lion, <span class=\"_ _16\"> </span>sal<span class=\"_ _0\"></span>aries <span class=\"_ _16\"> </span>i<span class=\"_ _0\"></span>ncluded. <span class=\"_ _c\"> </span>C<span class=\"_ _0\"></span>apitalized <span class=\"_ _c\"> </span>interest <span class=\"_ _c\"> </span>a<span class=\"_ _0\"></span>mounts <span class=\"_ _16\"> </span>t<span class=\"_ _0\"></span>o <span class=\"_ _16\"> </span>NOK <span class=\"_ _c\"> </span>24 million. Ca<span class=\"_ _0\"></span>pi<span class=\"_ _3\"></span>ta<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ze<span class=\"_ _1\"></span>d i<span class=\"_ _3\"></span>nte<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>na<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span> c<span class=\"_ _0\"></span>os<span class=\"_ _3\"></span>t01<span class=\"_ _0\"></span>.01<span class=\"_ _0\"></span>.20<span class=\"_ _0\"></span>22A<span class=\"_ _1\"></span>ddi<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s31<span class=\"_ _0\"></span>.12<span class=\"_ _0\"></span>.20<span class=\"_ _0\"></span>22Sa<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>ry<span class=\"_ _db\"> </span>32<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1<span class=\"_ _8a\"></span> <span class=\"_ _8d\"> </span>18 4<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>6<span class=\"_ _dc\"></span>           <span class=\"ls0\"> <span class=\"_ _dd\"> </span>51<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7<span class=\"_ _dc\"></span><span class=\"ls65\">           <span class=\"ls0\"> </span></span></span>Re<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>/e<span class=\"_ _18\"></span>qu<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>pm<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nt<span class=\"_ _de\"> </span>4 4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _c0\"></span> <span class=\"_ _df\"> </span>3 1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>4<span class=\"_ _c0\"></span> <span class=\"_ _df\"> </span>7 6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8<span class=\"_ _c0\"></span> I<span class=\"_ _0\"></span>nte<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>t<span class=\"_ _e0\"> </span>6 5<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _c0\"></span> <span class=\"_ _e1\"> </span>24<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>5<span class=\"_ _dc\"></span>           <span class=\"ls0\"> <span class=\"_ _dd\"> </span>30<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _dc\"></span><span class=\"ls65\">           <span class=\"ls0\"> </span></span></span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _e2\"> </span>43<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _8a\"></span> <span class=\"_ _dd\"> </span>4<span class=\"_ _0\"></span>5 6<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>5<span class=\"_ _dc\"></span>           <span class=\"ls0\"> <span class=\"_ _dd\"> </span>89<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>6<span class=\"_ _dc\"></span><span class=\"ls65\">           <span class=\"ls0\"> </span></span></span>Note 4 Propert<span class=\"_ _1\"></span>y, plant and equipme<span class=\"_ _1\"></span>nt and intangible <span class=\"_ _1\"></span>assets I<span class=\"_ _0\"></span>nta<span class=\"_ _0\"></span>ngi<span class=\"_ _3\"></span>bl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>et<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span> u<span class=\"_ _0\"></span>nder Fi<span class=\"_ _3\"></span>xtures<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>d Ri<span class=\"_ _0\"></span>ght-of-us<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> (fi<span class=\"_ _3\"></span>gures<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>n NOK 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span>)a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>et<span class=\"_ _1\"></span>sc<span class=\"_ _0\"></span>ons<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>onBui<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>di<span class=\"_ _3\"></span>ngsfi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>ti<span class=\"_ _0\"></span>ngs<span class=\"_ _3\"></span> a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>et<span class=\"_ _1\"></span>sTot<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>lCos<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> 1<span class=\"_ _0\"></span> Ja<span class=\"_ _0\"></span>nua<span class=\"_ _3\"></span>ry 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>21<span class=\"_ _ca\"> </span><span class=\"ls64\">432<span class=\"_ _cb\"> </span></span>21<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>26<span class=\"_ _cc\"> </span>0<span class=\"_ _cd\"> </span><span class=\"ls64\">739<span class=\"_ _ce\"> </span></span>1 9<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8<span class=\"_ _cf\"> </span>22<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>15A<span class=\"_ _1\"></span>ddi<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _a6\"> </span>62<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>54<span class=\"_ _51\"> </span>7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1 1<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>6<span class=\"_ _81\"> </span>7 <span class=\"_ _0\"></span>60<span class=\"_ _0\"></span>7<span class=\"_ _81\"> </span>8<span class=\"_ _0\"></span> 22<span class=\"_ _0\"></span>7<span class=\"_ _81\"> </span>2<span class=\"_ _0\"></span> 07<span class=\"_ _0\"></span>9<span class=\"_ _cf\"> </span>8<span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>63Di<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>pos<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>sCost 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> Decem<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>21<span class=\"_ _d0\"> </span>62<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6<span class=\"_ _cb\"> </span>9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>12<span class=\"_ _0\"></span>2<span class=\"_ _81\"> </span>7<span class=\"_ _0\"></span> 60<span class=\"_ _0\"></span>7<span class=\"_ _81\"> </span>8<span class=\"_ _0\"></span> 96<span class=\"_ _0\"></span>6<span class=\"_ _81\"> </span>3<span class=\"_ _0\"></span> 99<span class=\"_ _0\"></span>7<span class=\"_ _d1\"> </span>1 0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 27<span class=\"_ _0\"></span>8A<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>umul<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>ed de<span class=\"_ _1\"></span>pr<span class=\"_ _0\"></span>eci<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on 1<span class=\"_ _0\"></span> Ja<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>21<span class=\"_ _d2\"> </span>0<span class=\"_ _d3\"> </span>0<span class=\"_ _cc\"> </span>0<span class=\"_ _6\"> </span>-10<span class=\"_ _0\"></span>7<span class=\"_ _6\"> </span>-5<span class=\"_ _0\"></span>21<span class=\"_ _3b\"> </span>-62<span class=\"_ _0\"></span>8De<span class=\"_ _1\"></span>pr<span class=\"_ _0\"></span>eci<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> for<span class=\"_ _0\"></span> the<span class=\"_ _1\"></span> peri<span class=\"_ _3\"></span>od<span class=\"_ _d4\"> </span>0<span class=\"_ _d3\"> </span>0<span class=\"_ _6\"> </span>-3<span class=\"_ _0\"></span>02<span class=\"_ _3b\"> </span>-56<span class=\"_ _0\"></span>3<span class=\"_ _66\"> </span>-1 3<span class=\"_ _0\"></span>64<span class=\"_ _66\"> </span>-2<span class=\"_ _0\"></span> 22<span class=\"_ _0\"></span>9Ne<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span> book va<span class=\"_ _1\"></span>lue 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> Decem<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>21<span class=\"_ _d5\"> </span>62<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6<span class=\"_ _cb\"> </span>9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>12<span class=\"_ _0\"></span>2<span class=\"_ _81\"> </span>7<span class=\"_ _0\"></span> 30<span class=\"_ _0\"></span>5<span class=\"_ _81\"> </span>8<span class=\"_ _0\"></span> 29<span class=\"_ _0\"></span>6<span class=\"_ _81\"> </span>2<span class=\"_ _0\"></span> 11<span class=\"_ _0\"></span>2<span class=\"_ _d1\"> </span>1 0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 42<span class=\"_ _0\"></span>0I<span class=\"_ _0\"></span>nta<span class=\"_ _0\"></span>ngi<span class=\"_ _3\"></span>bl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>et<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span> u<span class=\"_ _0\"></span>nder Fi<span class=\"_ _3\"></span>xtures<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>d Ri<span class=\"_ _0\"></span>ght-of-us<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> (fi<span class=\"_ _3\"></span>gures<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>n NOK 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span>)a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>et<span class=\"_ _1\"></span>sc<span class=\"_ _0\"></span>ons<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>onBui<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>di<span class=\"_ _3\"></span>ngsfi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>ti<span class=\"_ _0\"></span>ngs<span class=\"_ _3\"></span> a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>et<span class=\"_ _1\"></span>sTot<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>lCos<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> 1<span class=\"_ _0\"></span> Ja<span class=\"_ _0\"></span>nua<span class=\"_ _3\"></span>ry 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>22<span class=\"_ _d6\"> </span>62<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6<span class=\"_ _cb\"> </span>9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>12<span class=\"_ _0\"></span>2<span class=\"_ _81\"> </span>7<span class=\"_ _0\"></span> 60<span class=\"_ _0\"></span>7<span class=\"_ _81\"> </span>8<span class=\"_ _0\"></span> 96<span class=\"_ _0\"></span>6<span class=\"_ _81\"> </span>3<span class=\"_ _0\"></span> 99<span class=\"_ _0\"></span>7<span class=\"_ _d1\"> </span>1 0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 27<span class=\"_ _0\"></span>7A<span class=\"_ _1\"></span>ddi<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _d7\"> </span>2 5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>4<span class=\"_ _51\"> </span>74<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 36<span class=\"_ _0\"></span>8<span class=\"_ _cc\"> </span>0<span class=\"_ _d8\"> </span>17<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _d8\"> </span>1<span class=\"_ _0\"></span>4 5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>6<span class=\"_ _cf\"> </span>77<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 95<span class=\"_ _0\"></span>1Di<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>pos<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>sCost 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> Decem<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>22<span class=\"_ _d0\"> </span>65<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _d9\"> </span>1 7<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 49<span class=\"_ _0\"></span>0<span class=\"_ _81\"> </span>7<span class=\"_ _0\"></span> 60<span class=\"_ _0\"></span>7<span class=\"_ _d8\"> </span>2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>19<span class=\"_ _da\"> </span>18<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>2<span class=\"_ _48\"> </span>1<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>28A<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>umul<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>ed de<span class=\"_ _1\"></span>pr<span class=\"_ _0\"></span>eci<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on 1<span class=\"_ _0\"></span> Ja<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>22<span class=\"_ _d2\"> </span>0<span class=\"_ _d3\"> </span>0<span class=\"_ _6\"> </span>-3<span class=\"_ _0\"></span>02<span class=\"_ _3b\"> </span>-67<span class=\"_ _0\"></span>0<span class=\"_ _66\"> </span>-1 8<span class=\"_ _0\"></span>85<span class=\"_ _66\"> </span>-2<span class=\"_ _0\"></span> 85<span class=\"_ _0\"></span>7De<span class=\"_ _1\"></span>pr<span class=\"_ _0\"></span>eci<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> for<span class=\"_ _0\"></span> the<span class=\"_ _1\"></span> peri<span class=\"_ _3\"></span>od<span class=\"_ _d4\"> </span>0<span class=\"_ _d3\"> </span>0<span class=\"_ _6\"> </span>-6<span class=\"_ _0\"></span>49<span class=\"_ _66\"> </span>-1<span class=\"_ _0\"></span> 86<span class=\"_ _0\"></span>4<span class=\"_ _66\"> </span>-3 6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _66\"> </span>-6 1<span class=\"_ _0\"></span>89Ne<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span> book va<span class=\"_ _1\"></span>lue 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> Decem<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>22<span class=\"_ _d5\"> </span>65<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _d9\"> </span>1 7<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 49<span class=\"_ _0\"></span>0<span class=\"_ _81\"> </span>6<span class=\"_ _0\"></span> 65<span class=\"_ _0\"></span>6<span class=\"_ _d8\"> </span>2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>85<span class=\"_ _da\"> </span>13<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _48\"> </span>1<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>22<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>82Contractual and finan<span class=\"_ _0\"></span>cial commitments<span class=\"_ _0\"></span> Construction <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>phase <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>of the <span class=\"_ _3\"></span>Group's land<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>based <span class=\"_ _0\"></span>salmon <span class=\"_ _0\"></span>farming <span class=\"_ _0\"></span>facility<span class=\"_ _0\"></span> at <span class=\"_ _0\"></span>Indre <span class=\"_ _0\"></span>Har\u00f8y <span class=\"_ _3\"></span>was planne<span class=\"ls0\">d <span class=\"_ _0\"></span>completed <span class=\"_ _3\"></span>medio <span class=\"_ _3\"></span>April <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _0\"></span><span class=\"ls14\">and</span> <span class=\"_ _3\"></span>remaini<span class=\"_ _0\"></span>ng <span class=\"_ _0\"></span>capi<span class=\"_ _0\"></span>tal <span class=\"_ _0\"></span>expen<span class=\"_ _0\"></span>ditures <span class=\"_ _3\"></span>for <span class=\"_ _0\"></span>phase <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>as <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span> </span>31 <span class=\"_ _4\"></span>Decemb<span class=\"_ _0\"></span>er <span class=\"_ _4\"></span>2022 <span class=\"_ _12\"></span>is <span class=\"_ _4\"></span>ex<span class=\"_ _0\"></span>pected <span class=\"_ _12\"></span>to <span class=\"_ _4\"></span>be <span class=\"_ _12\"></span>modera<span class=\"_ _0\"></span>te<span class=\"ls40\">. <span class=\"_ _12\"></span></span>The <span class=\"_ _4\"></span>exact <span class=\"_ _12\"></span>amount <span class=\"_ _4\"></span>wil<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>pend <span class=\"_ _4\"></span>on <span class=\"_ _12\"></span>several factors, <span class=\"_ _2b\"> </span>i<span class=\"_ _0\"></span>ncluding <span class=\"_ _2b\"> </span>fi<span class=\"_ _0\"></span>nalization <span class=\"_ _2b\"> </span>of<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>contract <span class=\"_ _24\"> </span>settlemen<span class=\"_ _0\"></span>ts <span class=\"_ _2b\"> </span>with <span class=\"_ _24\"> </span>suppli<span class=\"_ _0\"></span>ers, <span class=\"_ _2b\"> </span>chosen <span class=\"_ _24\"> </span>de<span class=\"_ _3\"></span>- <span class=\"_ _2b\"> </span>and<span class=\"_ _0\"></span> remobilization <span class=\"_ _16\"> </span>strategy<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>b<span class=\"_ _0\"></span>etween <span class=\"_ _16\"> </span>phase<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>1<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>and <span class=\"_ _16\"> </span>p<span class=\"_ _0\"></span>hase <span class=\"_ _16\"> </span>2 <span class=\"_ _16\"> </span>and <span class=\"_ _16\"> </span>o<span class=\"_ _0\"></span>verall <span class=\"_ _16\"> </span>productivity<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>d<span class=\"_ _0\"></span>uring <span class=\"_ _39\"> </span>the<span class=\"_ _0\"></span> remaining commi<span class=\"_ _0\"></span>ssioning work.<span class=\"_ _0\"></span> As <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>phase <span class=\"_ _12\"></span>2 <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>Indre <span class=\"_ _4\"></span>H<span class=\"_ _0\"></span>ar\u00f8y, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Gr<span class=\"_ _0\"></span>oup <span class=\"_ _4\"></span>has <span class=\"_ _4\"></span>not <span class=\"_ _12\"> </span>tak<span class=\"_ _0\"></span>en <span class=\"_ _4\"></span>any <span class=\"_ _4\"></span>materi<span class=\"_ _0\"></span>al <span class=\"_ _4\"></span>investment <span class=\"_ _4\"></span>de<span class=\"_ _0\"></span>cisi<span class=\"_ _0\"></span>on <span class=\"_ _4\"></span>or entered <span class=\"_ _16\"> </span>into <span class=\"_ _16\"> </span>a<span class=\"_ _0\"></span>ny <span class=\"_ _16\"> </span>de<span class=\"_ _0\"></span>finitive <span class=\"_ _16\"> </span>constructi<span class=\"_ _0\"></span>on <span class=\"_ _16\"> </span>agreem<span class=\"_ _0\"></span>ent <span class=\"_ _16\"> </span>and <span class=\"_ _c\"> </span>maintains <span class=\"_ _c\"> </span>full <span class=\"_ _16\"> </span>fl<span class=\"_ _0\"></span>exibility <span class=\"_ _c\"> </span>both <span class=\"_ _16\"> </span>as <span class=\"_ _c\"> </span>to timing and spen<span class=\"_ _0\"></span>ding.<span class=\"ff3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-59-2": {
   "value": "Impairment testing of<span class=\"_ _0\"></span> goodwillGoodwill with in<span class=\"_ _0\"></span>definite economic l<span class=\"_ _0\"></span>ives is subject<span class=\"_ _0\"></span> to an annual i<span class=\"_ _0\"></span>mpairment <span class=\"_ _0\"></span>test. The Group<span class=\"_ _0\"></span> did not <span class=\"_ _c\"> </span>recognize <span class=\"_ _c\"> </span>any<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>impairmen<span class=\"_ _0\"></span>t <span class=\"_ _c\"> </span>of <span class=\"_ _c\"> </span>goodwill <span class=\"_ _17\"> </span>in <span class=\"_ _c\"> </span>2022. <span class=\"_ _c\"> </span>In <span class=\"_ _c\"> </span>2021 <span class=\"_ _17\"> </span>the <span class=\"_ _c\"> </span>group <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>id <span class=\"_ _c\"> </span>not <span class=\"_ _c\"> </span>perform <span class=\"_ _17\"> </span>an impairment test <span class=\"_ _1\"></span>since the goodwill were <span class=\"_ _1\"></span>acquired in <span class=\"_ _1\"></span>august 2021 <span class=\"_ _1\"></span>through th<span class=\"_ _0\"></span>e acquisition <span class=\"_ _1\"></span>of the subsidiary <span class=\"_ _3\"></span>Salm<span class=\"_ _0\"></span>on <span class=\"_ _3\"></span>Evolution <span class=\"_ _3\"></span>Dal<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>AS <span class=\"_ _3\"></span>(previo<span class=\"_ _0\"></span>usly <span class=\"_ _3\"></span>Kraft <span class=\"_ _3\"></span>Laks <span class=\"_ _4\"></span>AS). <span class=\"_ _3\"></span>As <span class=\"_ _3\"></span>of <span class=\"_ _4\"></span>2022 <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _3\"></span>has <span class=\"_ _3\"></span>one asset that need t<span class=\"_ _0\"></span>o be impai<span class=\"_ _0\"></span>rment tested.  The <span class=\"_ _1\"></span>impairment <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>done <span class=\"_ _18\"></span>u<span class=\"_ _0\"></span>sing <span class=\"_ _1\"></span>the <span class=\"_ _18\"></span>Gro<span class=\"_ _0\"></span>ups <span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>olling <span class=\"_ _1\"></span>projections <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>is <span class=\"_ _18\"></span>b<span class=\"_ _0\"></span>ased <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>financial <span class=\"_ _1\"></span>budgets where <span class=\"_ _0\"></span>cash <span class=\"_ _0\"></span>gen<span class=\"_ _0\"></span>erating <span class=\"_ _0\"></span>activities <span class=\"_ _0\"></span>forms <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>basis <span class=\"_ _3\"></span>of the <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>luation. <span class=\"_ _0\"></span>This <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>done <span class=\"_ _0\"></span>over <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>-year<span class=\"_ _0\"></span> period. Budgeted<span class=\"_ _0\"></span> EBITDA margi<span class=\"_ _0\"></span>n is set to be <span class=\"_ _0\"></span>stable in the<span class=\"_ _0\"></span> future as well a<span class=\"_ _0\"></span>s producti<span class=\"_ _0\"></span>on of smolt. Further, <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>annual <span class=\"_ _3\"></span>rei<span class=\"_ _0\"></span>nvestment <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ssumed <span class=\"_ _3\"></span>to <span class=\"_ _4\"></span>be <span class=\"_ _3\"></span>eq<span class=\"_ _0\"></span>ual <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>annual <span class=\"_ _12\"> </span>depre<span class=\"_ _0\"></span>ciations. <span class=\"_ _4\"></span>Cash <span class=\"_ _3\"></span>flow forecasts are estima<span class=\"_ _0\"></span>ted after tax, and wei<span class=\"_ _0\"></span>ghted average cos<span class=\"_ _0\"></span>t of capital is set t<span class=\"_ _0\"></span>o be 9%.  <span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-61-2": {
   "value": "Note 5 Segment<span class=\"_ _1\"></span> Operating <span class=\"_ _3\"></span>segmen<span class=\"_ _0\"></span>ts <span class=\"_ _3\"></span>are<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>reported<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>manner <span class=\"_ _4\"></span>consistent <span class=\"_ _4\"></span>with <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>nternal <span class=\"_ _3\"></span>re<span class=\"_ _0\"></span>porting <span class=\"_ _3\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _3\"></span>chi<span class=\"_ _0\"></span>ef operating <span class=\"_ _2b\"> </span>decision-mak<span class=\"_ _0\"></span>er, <span class=\"_ _1b\"> </span>whic<span class=\"_ _0\"></span>h <span class=\"_ _1b\"> </span>i<span class=\"_ _0\"></span>s <span class=\"_ _1b\"> </span>resp<span class=\"_ _0\"></span>onsible <span class=\"_ _2b\"> </span>for <span class=\"_ _1b\"> </span>alloca<span class=\"_ _0\"></span>ting <span class=\"_ _1b\"> </span>re<span class=\"_ _0\"></span>sources <span class=\"_ _1b\"> </span>a<span class=\"_ _0\"></span>nd <span class=\"_ _1b\"> </span>a<span class=\"_ _0\"></span>ssessing performance. <span class=\"_ _2b\"> </span>The <span class=\"_ _2b\"> </span>chief <span class=\"_ _2b\"> </span>operating <span class=\"_ _2b\"> </span>decisi<span class=\"_ _0\"></span>on-<span class=\"_ _0\"></span>maker <span class=\"_ _2b\"> </span>has <span class=\"_ _2b\"> </span>been <span class=\"_ _1b\"> </span>i<span class=\"_ _0\"></span>dentified <span class=\"_ _2b\"> </span>as <span class=\"_ _2b\"> </span>the <span class=\"_ _2b\"> </span>Group management. The Gro<span class=\"_ _0\"></span>up has from Q4 2022 imp<span class=\"_ _0\"></span>lemented segment rep<span class=\"_ _0\"></span>orting which c<span class=\"_ _0\"></span>onsists of production <span class=\"_ _3\"></span>of <span class=\"_ _4\"></span>farmed <span class=\"_ _3\"></span>sal<span class=\"_ _0\"></span>mon <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>Norway <span class=\"_ _4\"></span>(Farming <span class=\"_ _3\"></span>Norway), <span class=\"_ _4\"></span>other <span class=\"_ _3\"></span>activiti<span class=\"_ _0\"></span>es, <span class=\"_ _3\"></span>and <span class=\"_ _4\"></span>Eliminations. The <span class=\"_ _3\"></span>segment <span class=\"_ _4\"></span>performan<span class=\"_ _0\"></span>ce <span class=\"_ _3\"></span>is <span class=\"_ _3\"></span>moni<span class=\"_ _0\"></span>tored <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>order <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ssess <span class=\"_ _3\"></span>performan<span class=\"_ _0\"></span>ce <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>nd <span class=\"_ _3\"></span>profitabil<span class=\"_ _0\"></span>ity <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>a strategic <span class=\"_ _0\"></span>level. <span class=\"_ _0\"></span>As a <span class=\"_ _0\"></span>result <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>starting <span class=\"_ _0\"></span>farming <span class=\"_ _0\"></span>production <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>Indre <span class=\"_ _0\"></span>Har\u00f8y <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>March <span class=\"_ _0\"></span>2022, there <span class=\"_ _0\"></span>is no comparative n<span class=\"_ _0\"></span>umbers for 2021. <span class=\"_ _0\"></span> The <span class=\"_ _3\"></span>same<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>accounting <span class=\"_ _4\"></span>prin<span class=\"_ _0\"></span>ciples <span class=\"_ _3\"></span>as <span class=\"_ _4\"></span>described <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _3\"></span>Note <span class=\"_ _4\"></span>1 <span class=\"_ _3\"></span>hav<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>been <span class=\"_ _4\"></span>applied <span class=\"_ _4\"></span>for <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>segment reporting, <span class=\"_ _4\"></span>where <span class=\"_ _4\"></span>in<span class=\"_ _0\"></span>ternal <span class=\"_ _4\"></span>transactions <span class=\"_ _4\"></span>are <span class=\"_ _12\"></span>entered <span class=\"_ _4\"></span>in<span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>under <span class=\"_ _12\"></span>normal <span class=\"_ _4\"></span>commerc<span class=\"_ _0\"></span>ial <span class=\"_ _4\"></span>terms <span class=\"_ _4\"></span>and conditions. Sales <span class=\"_ _3\"></span>reven<span class=\"_ _0\"></span>ue <span class=\"_ _3\"></span>from <span class=\"_ _4\"></span>contracts <span class=\"_ _4\"></span>with <span class=\"_ _3\"></span>custo<span class=\"_ _0\"></span>mers <span class=\"_ _4\"></span>comes <span class=\"_ _4\"></span>from <span class=\"_ _3\"></span>both <span class=\"_ _4\"></span>Continental<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Europe, <span class=\"_ _4\"></span>UK, <span class=\"_ _3\"></span>USA, Asia and other markets. <span class=\"_ _0\"></span>  Far<span class=\"_ _18\"></span>mi<span class=\"_ _0\"></span>ng <span class=\"_ _1\"></span>Nor<span class=\"_ _1\"></span>wa<span class=\"_ _1\"></span>y<span class=\"_ _9a\"> </span>Ot<span class=\"_ _1\"></span>he<span class=\"_ _0\"></span>r<span class=\"_ _b1\"> </span>Eli<span class=\"_ _0\"></span>mina<span class=\"_ _1\"></span>tions<span class=\"_ _e3\"> </span>G<span class=\"_ _0\"></span>ro<span class=\"_ _1\"></span>up (<span class=\"_ _1\"></span>In thous<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>OK<span class=\"_ _1\"></span>)FY 2<span class=\"_ _18\"></span>0<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>2Ope<span class=\"_ _0\"></span>ratin<span class=\"_ _0\"></span>g <span class=\"_ _1\"></span>rev<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nue<span class=\"_ _3\"></span> <span class=\"_ _7e\"> </span><span class=\"fs25\">4<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _5b\"> </span>15<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>2<span class=\"_ _e4\"> </span>-1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>65<span class=\"_ _8d\"> </span>4<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>81</span>Ope<span class=\"_ _0\"></span>ratio<span class=\"_ _0\"></span>nal<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>EB<span class=\"_ _1\"></span>ITDA<span class=\"_ _e5\"> </span><span class=\"fs25\">-3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>35<span class=\"_ _e6\"> </span>-3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>46<span class=\"_ _6c\"> </span>0<span class=\"_ _e7\"> </span>-6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>81</span>Ope<span class=\"_ _0\"></span>ratio<span class=\"_ _0\"></span>nal<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>EB<span class=\"_ _1\"></span>IT<span class=\"_ _e8\"> </span><span class=\"fs25\">-3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>87<span class=\"_ _e6\"> </span>-3<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>84<span class=\"_ _6c\"> </span>0<span class=\"_ _e7\"> </span>-7<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>71</span>H<span class=\"_ _1\"></span>arve<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>d vol<span class=\"_ _0\"></span>um (<span class=\"_ _0\"></span>tonne<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>, H<span class=\"_ _1\"></span>OG<span class=\"_ _1\"></span>)<span class=\"_ _bf\"> </span><span class=\"fs25 ls66\">340</span>Ope<span class=\"_ _0\"></span>ratio<span class=\"_ _0\"></span>nal<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>EB<span class=\"_ _1\"></span>ITDA/kg (N<span class=\"_ _0\"></span>OK<span class=\"_ _0\"></span>)<span class=\"_ _6c\"> </span><span class=\"fs25\">N<span class=\"_ _1\"></span>/A</span>Ope<span class=\"_ _0\"></span>ratio<span class=\"_ _0\"></span>nal<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>EB<span class=\"_ _1\"></span>IT/kg (N<span class=\"_ _0\"></span>OK<span class=\"_ _0\"></span>)<span class=\"_ _e9\"> </span><span class=\"fs25\">N<span class=\"_ _1\"></span>/A</span>FY 2<span class=\"_ _18\"></span>0<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1Ope<span class=\"_ _0\"></span>ratin<span class=\"_ _0\"></span>g <span class=\"_ _1\"></span>rev<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nue<span class=\"_ _3\"></span> <span class=\"_ _ea\"> </span><span class=\"fs25\">1<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>25<span class=\"_ _0\"></span>7</span>Ope<span class=\"_ _0\"></span>ratio<span class=\"_ _0\"></span>nal<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>EB<span class=\"_ _1\"></span>ITDA<span class=\"_ _eb\"> </span><span class=\"fs25\">-3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>13</span>Ope<span class=\"_ _0\"></span>ratio<span class=\"_ _0\"></span>nal<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>EB<span class=\"_ _1\"></span>IT<span class=\"_ _ec\"> </span><span class=\"fs25\">-3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>41</span>H<span class=\"_ _1\"></span>arve<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>d vol<span class=\"_ _0\"></span>um (<span class=\"_ _0\"></span>tonne<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>, H<span class=\"_ _1\"></span>OG<span class=\"_ _1\"></span>)Ope<span class=\"_ _0\"></span>ratio<span class=\"_ _0\"></span>nal<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>EB<span class=\"_ _1\"></span>ITDA/kg (N<span class=\"_ _0\"></span>OK<span class=\"_ _0\"></span>)Ope<span class=\"_ _0\"></span>ratio<span class=\"_ _0\"></span>nal<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>EB<span class=\"_ _1\"></span>IT/kg (N<span class=\"_ _0\"></span>OK<span class=\"_ _0\"></span>)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-62-2": {
   "value": "Note 6 Biological <span class=\"_ _1\"></span>assets and inventory Biological <span class=\"_ _4\"></span>assets <span class=\"_ _3\"></span>are, <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>accordance <span class=\"_ _3\"></span>wi<span class=\"_ _0\"></span>th <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>41,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>measured <span class=\"_ _3\"></span>at <span class=\"_ _4\"></span>fair <span class=\"_ _3\"></span>val<span class=\"_ _0\"></span>ue <span class=\"_ _3\"></span>unless <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>value cannot <span class=\"_ _39\"> </span>be <span class=\"_ _39\"> </span>measured <span class=\"_ _39\"> </span>reli<span class=\"_ _0\"></span>ably. <span class=\"_ _39\"> </span>For <span class=\"_ _39\"> </span>salmon <span class=\"_ _39\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _12\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>grow<span class=\"_ _0\"></span>-out <span class=\"_ _12\"> </span>fac<span class=\"_ _0\"></span>ility, <span class=\"_ _39\"> </span>a <span class=\"_ _39\"> </span>present <span class=\"_ _39\"> </span>value <span class=\"_ _39\"> </span>model<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span>s applied <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>estimate <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>fair <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ue. <span class=\"_ _0\"></span>For <span class=\"_ _3\"></span>roe, <span class=\"_ _0\"></span>fry<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>and<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>smolt, <span class=\"_ _3\"></span>historical <span class=\"_ _3\"></span>cost <span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>deemed <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>provide<span class=\"_ _0\"></span> the best estimate <span class=\"_ _0\"></span>of fair value, and hen<span class=\"_ _0\"></span>ce applied.<span class=\"_ _0\"></span> The fair <span class=\"_ _0\"></span>value of <span class=\"_ _0\"></span>fish in <span class=\"_ _0\"></span>the grow<span class=\"_ _0\"></span>-out <span class=\"_ _0\"></span>facility<span class=\"_ _0\"></span> is <span class=\"_ _0\"></span>calculated by <span class=\"_ _0\"></span>multiplying <span class=\"_ _0\"></span>the estimated <span class=\"_ _0\"></span>biomass<span class=\"_ _0\"></span> at <span class=\"_ _39\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>time <span class=\"_ _16\"> </span>of <span class=\"_ _16\"> </span>harve<span class=\"_ _0\"></span>st <span class=\"_ _16\"> </span>with <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>estimated <span class=\"_ _16\"> </span>sales <span class=\"_ _16\"> </span>pri<span class=\"_ _0\"></span>ce <span class=\"_ _39\"> </span>at <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>same <span class=\"_ _16\"> </span>time <span class=\"_ _16\"> </span>and <span class=\"_ _16\"> </span>deducted <span class=\"_ _16\"> </span>f<span class=\"_ _0\"></span>or estimated <span class=\"_ _3\"></span>costs <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>sell. <span class=\"_ _3\"></span>For <span class=\"_ _3\"></span>fish <span class=\"_ _3\"></span>not <span class=\"_ _3\"></span>ready<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>harvest, <span class=\"_ _3\"></span>remainin<span class=\"_ _0\"></span>g <span class=\"_ _3\"></span>production <span class=\"_ _3\"></span>costs <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>grow <span class=\"_ _3\"></span>the fish <span class=\"_ _4\"></span>to <span class=\"_ _12\"></span>harvest <span class=\"_ _12\"></span>weight<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ar<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>deduc<span class=\"_ _0\"></span>ted. <span class=\"_ _4\"></span>The <span class=\"_ _12\"></span>cash <span class=\"_ _12\"></span>flow <span class=\"_ _12\"></span>is <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>urther <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span>scounted <span class=\"_ _12\"></span>by <span class=\"_ _12\"></span>a <span class=\"_ _4\"></span>discount <span class=\"_ _12\"></span>rate taking into account b<span class=\"_ _0\"></span>oth risk adjustmen<span class=\"_ _0\"></span>t and time val<span class=\"_ _0\"></span>ue.<span class=\"_ _0\"></span> The <span class=\"_ _12\"></span>Group <span class=\"_ _12\"> </span>c<span class=\"_ _0\"></span>onsiders <span class=\"_ _39\"> </span>that <span class=\"_ _12\"> </span>fish <span class=\"_ _39\"> </span>greater <span class=\"_ _39\"> </span>than <span class=\"_ _12\"> </span>4.6 <span class=\"_ _39\"> </span>k<span class=\"_ _0\"></span>g <span class=\"_ _12\"></span>is <span class=\"_ _12\"> </span>ready<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>for <span class=\"_ _12\"> </span>harves<span class=\"_ _0\"></span>t <span class=\"_ _12\"></span>(about <span class=\"_ _39\"> </span>3.8 <span class=\"_ _12\"> </span>kg <span class=\"_ _39\"> </span>g<span class=\"_ _0\"></span>utted weight), <span class=\"_ _4\"></span>and <span class=\"_ _12\"></span>such <span class=\"_ _4\"></span>fish <span class=\"_ _4\"></span>is <span class=\"_ _12\"></span>thus <span class=\"_ _4\"></span>clas<span class=\"_ _0\"></span>sified <span class=\"_ _12\"></span>as <span class=\"_ _4\"></span>harvest<span class=\"_ _0\"></span>able <span class=\"_ _4\"></span>fish. <span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Fish <span class=\"_ _12\"></span>that <span class=\"_ _4\"></span>ha<span class=\"_ _0\"></span>ve <span class=\"_ _4\"></span>not <span class=\"_ _4\"></span>achieved<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>this<span class=\"_ _0\"></span> weight are classified a<span class=\"_ _0\"></span>s non-<span class=\"_ _0\"></span>harvestable.<span class=\"_ _0\"></span> The <span class=\"_ _3\"></span>estimated <span class=\"_ _4\"></span>biomass <span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>olume <span class=\"_ _3\"></span>is <span class=\"_ _4\"></span>based <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>actual <span class=\"_ _4\"></span>number <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>ndividuals <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>grow<span class=\"_ _0\"></span>-out departments <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>alance <span class=\"_ _3\"></span>sheet <span class=\"_ _3\"></span>date, <span class=\"_ _0\"></span>adj<span class=\"_ _0\"></span>usted <span class=\"_ _3\"></span>for <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rojected <span class=\"_ _3\"></span>mo<span class=\"_ _0\"></span>rtality <span class=\"_ _3\"></span>up <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>harves<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>me and multiplied wi<span class=\"_ _0\"></span>th the estimated harvest wei<span class=\"_ _0\"></span>ght per indi<span class=\"_ _0\"></span>vidual at harvest time.<span class=\"_ _3\"></span> Sales <span class=\"_ _4\"></span>price <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>fish <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>gr<span class=\"_ _0\"></span>ow-o<span class=\"_ _0\"></span>ut <span class=\"_ _4\"></span>facility<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>based <span class=\"_ _4\"></span>on <span class=\"_ _12\"></span>forward <span class=\"_ _4\"></span>pric<span class=\"_ _0\"></span>es <span class=\"_ _4\"></span>from <span class=\"_ _4\"></span>Fish <span class=\"_ _12\"></span>Pool <span class=\"_ _4\"></span>with<span class=\"_ _0\"></span> relevant <span class=\"_ _0\"></span>adjustments. <span class=\"_ _0\"></span>Th<span class=\"_ _0\"></span>e Group <span class=\"_ _0\"></span>have<span class=\"_ _0\"></span> used <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>ward<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>rice <span class=\"_ _0\"></span>of NO<span class=\"_ _0\"></span>K 96,<span class=\"_ _0\"></span>- i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>Q2 20<span class=\"_ _0\"></span>23, <span class=\"_ _0\"></span>75,- <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Q3 2023 <span class=\"_ _0\"></span>and <span class=\"_ _3\"></span>NOK <span class=\"_ _3\"></span>76,- <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Q3 <span class=\"_ _3\"></span>and <span class=\"_ _0\"></span>Q4 <span class=\"_ _3\"></span>2023 <span class=\"_ _0\"></span>bef<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>adj<span class=\"_ _0\"></span>ustments <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>expec<span class=\"_ _0\"></span>ted <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>uality <span class=\"_ _0\"></span>downgra<span class=\"_ _0\"></span>des. For Q2 2023 a discount of NOK 10/kg is app<span class=\"_ _0\"></span>lied due to high uncertainty i<span class=\"_ _0\"></span>n t<span class=\"_ _1\"></span>he contract ma<span class=\"_ _0\"></span>rket following the<span class=\"_ _0\"></span> Norwegian<span class=\"_ _0\"></span> Governme<span class=\"_ _0\"></span>nt's <span class=\"_ _0\"></span>proposed <span class=\"_ _0\"></span>resource <span class=\"_ _0\"></span>tax. <span class=\"_ _0\"></span>The net <span class=\"_ _0\"></span>sales <span class=\"_ _0\"></span>value is<span class=\"_ _0\"></span> adjusted<span class=\"_ _0\"></span> for <span class=\"_ _1\"></span>expected quality differences <span class=\"_ _1\"></span>and harvesting, logistic <span class=\"_ _1\"></span>and sales <span class=\"_ _1\"></span>expenses.<span class=\"_ _0\"></span> The <span class=\"_ _1\"></span>estimated fair value <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>disc<span class=\"_ _0\"></span>ounted <span class=\"_ _0\"></span>by <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>month<span class=\"_ _0\"></span>ly <span class=\"_ _0\"></span>rate, <span class=\"_ _0\"></span>which<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>reflects <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ombination <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cost <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>cap<span class=\"_ _0\"></span>ital <span class=\"_ _0\"></span>for the biomass. The <span class=\"_ _0\"></span>Group have used a di<span class=\"_ _0\"></span>scount rate of 8% in the<span class=\"_ _0\"></span> model.  <span class=\"_ _0\"></span> N<span class=\"_ _0\"></span>OK 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0BOOK VA<span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>U<span class=\"_ _1\"></span>E OF I<span class=\"_ _1\"></span>N<span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>E<span class=\"_ _1\"></span>N<span class=\"_ _0\"></span>TOR<span class=\"_ _1\"></span>Y<span class=\"_ _ed\"> </span>FY 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _70\"> </span>FY<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1Ra<span class=\"_ _0\"></span>w m<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>s<span class=\"_ _ee\"> </span>1<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>41<span class=\"_ _ef\"></span>          <span class=\"ls0\"> <span class=\"_ _f0\"> </span><span class=\"ls68\">112<span class=\"_ _94\"></span><span class=\"ls0\"> </span></span></span>Bi<span class=\"_ _3\"></span>ol<span class=\"_ _3\"></span>ogi<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>et<span class=\"_ _1\"></span>s<span class=\"_ _f1\"> </span>5<span class=\"_ _0\"></span>8 <span class=\"_ _0\"></span>92<span class=\"_ _0\"></span>7<span class=\"_ _ef\"></span>        <span class=\"ls0\"> <span class=\"_ _77\"> </span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _f2\"></span><span class=\"ls67\">        <span class=\"ls0\"> </span></span></span>Fi<span class=\"_ _3\"></span>ni<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>hed goods<span class=\"_ _f3\"> </span>-<span class=\"_ _5a\"></span> <span class=\"_ _7a\"> </span>-<span class=\"_ _5a\"></span> T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _f4\"> </span>6<span class=\"_ _0\"></span>0 <span class=\"_ _0\"></span>86<span class=\"_ _0\"></span>7<span class=\"_ _f5\"></span>       <span class=\"ls0\"> <span class=\"_ _89\"> </span>1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0<span class=\"_ _f2\"></span><span class=\"ls67\">        <span class=\"ls0\"> </span></span></span>T<span class=\"_ _1\"></span>ON<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>ESBI<span class=\"_ _18\"></span>O<span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>OGI<span class=\"_ _1\"></span>CAL<span class=\"_ _0\"></span> A<span class=\"_ _0\"></span>SS<span class=\"_ _1\"></span>ET<span class=\"_ _18\"></span>S<span class=\"_ _91\"> </span>FY<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _46\"> </span>FY 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1Bi<span class=\"_ _1\"></span>olog<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s be<span class=\"_ _0\"></span>gi<span class=\"_ _1\"></span>nning of per<span class=\"_ _0\"></span>iod<span class=\"_ _f6\"> </span>182<span class=\"_ _94\"></span><span class=\"ls0\"> <span class=\"_ _7a\"> </span><span class=\"ls68\">101<span class=\"_ _94\"></span><span class=\"ls0\"> </span></span></span>I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _18\"></span> <span class=\"_ _0\"></span>due t<span class=\"_ _1\"></span>o pr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>on<span class=\"_ _8b\"> </span>1 1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1<span class=\"_ _f2\"></span>          <span class=\"ls0\"> <span class=\"_ _f0\"> </span><span class=\"ls68\">173<span class=\"_ _94\"></span><span class=\"ls0\"> </span></span></span>Re<span class=\"_ _1\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>on d<span class=\"_ _0\"></span>ue<span class=\"_ _1\"></span> to ha<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>ve<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>/s<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _f7\"> </span>-5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>0<span class=\"_ _f8\"></span> <span class=\"_ _f9\"> </span>-9<span class=\"_ _0\"></span>3<span class=\"_ _6b\"></span> Re<span class=\"_ _1\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>on d<span class=\"_ _0\"></span>ue<span class=\"_ _1\"></span> to i<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nt ba<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>ed m<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ty<span class=\"_ _fa\"> </span>-<span class=\"_ _5a\"></span> <span class=\"_ _7a\"> </span>-<span class=\"_ _5a\"></span> Fa<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>r<span class=\"_ _0\"></span> va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>ue<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>dj<span class=\"_ _3\"></span>us<span class=\"_ _3\"></span>tm<span class=\"_ _18\"></span>ent<span class=\"_ _1\"></span> beg<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>ni<span class=\"_ _3\"></span>ng of <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>od<span class=\"_ _fb\"> </span>N<span class=\"_ _1\"></span>/A<span class=\"_ _fc\"> </span>N<span class=\"_ _1\"></span>/AFa<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>r<span class=\"_ _0\"></span> va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>ue<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>dj<span class=\"_ _3\"></span>us<span class=\"_ _3\"></span>tm<span class=\"_ _18\"></span>ent<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>nd<span class=\"_ _0\"></span> of p<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>od<span class=\"_ _fd\"> </span>N<span class=\"_ _1\"></span>/A<span class=\"_ _fc\"> </span>N<span class=\"_ _1\"></span>/ABi<span class=\"_ _1\"></span>olog<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>nd of pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iod<span class=\"_ _c1\"> </span>733<span class=\"_ _fe\"></span><span class=\"ls0\"> <span class=\"_ _7a\"> </span><span class=\"ls68\">182<span class=\"_ _94\"></span><span class=\"ls0\"> </span></span></span>N<span class=\"_ _0\"></span>OK 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>00BI<span class=\"_ _18\"></span>O<span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>OGI<span class=\"_ _1\"></span>CAL<span class=\"_ _0\"></span> ASSE<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span>S<span class=\"_ _ff\"> </span>FY 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _46\"> </span>FY 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1Bi<span class=\"_ _1\"></span>olog<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l a<span class=\"_ _18\"></span>sset<span class=\"_ _3\"></span>s<span class=\"_ _1\"></span> be<span class=\"_ _0\"></span>ginni<span class=\"_ _1\"></span>ng of per<span class=\"_ _0\"></span>iod<span class=\"_ _74\"> </span>14<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _51\"> </span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>e due<span class=\"_ _1\"></span> to pr<span class=\"_ _0\"></span>odu<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _a6\"> </span>70<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>38<span class=\"_ _100\"> </span>1<span class=\"_ _0\"></span>0 <span class=\"_ _0\"></span>15<span class=\"_ _0\"></span>0Re<span class=\"_ _1\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>on du<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> t<span class=\"_ _1\"></span>o h<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>rves<span class=\"_ _0\"></span>t/s<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _101\"> </span>-3<span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>99<span class=\"_ _0\"></span>0<span class=\"_ _ce\"> </span>-7<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>55Re<span class=\"_ _1\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>on du<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> t<span class=\"_ _1\"></span>o i<span class=\"_ _4\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>dent<span class=\"_ _1\"></span> ba<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>d morta<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ty<span class=\"_ _102\"> </span>0<span class=\"_ _6c\"> </span>0Fa<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span> va<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>dj<span class=\"_ _3\"></span>us<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>gi<span class=\"_ _3\"></span>nni<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>g of pe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>od<span class=\"_ _103\"> </span>0<span class=\"_ _6c\"> </span>0Fa<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span> va<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>dj<span class=\"_ _3\"></span>us<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>nd o<span class=\"_ _0\"></span>f pe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>od<span class=\"_ _74\"> </span>11<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _104\"> </span>0Bi<span class=\"_ _1\"></span>olog<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l a<span class=\"_ _18\"></span>sset<span class=\"_ _3\"></span>s<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span>nd of pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iod<span class=\"_ _105\"> </span>5<span class=\"_ _0\"></span>8 <span class=\"_ _0\"></span>92<span class=\"_ _0\"></span>7<span class=\"_ _100\"> </span>14<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9Speci<span class=\"_ _1\"></span>fic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ion of biol<span class=\"_ _1\"></span>ogic<span class=\"_ _18\"></span>al a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>sCost <span class=\"_ _0\"></span>of Fa<span class=\"_ _1\"></span>ir <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>lue Carrying N<span class=\"_ _0\"></span>umbe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> of fis<span class=\"_ _1\"></span>h Bi<span class=\"_ _1\"></span>om<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>ss production a<span class=\"_ _1\"></span>djustm<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span> (N<span class=\"_ _0\"></span>OK Bi<span class=\"_ _1\"></span>ologi<span class=\"_ _1\"></span>ca<span class=\"_ _18\"></span>l as<span class=\"_ _1\"></span>set<span class=\"_ _0\"></span>s pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>1.12<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>22(10<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)(t<span class=\"_ _0\"></span>onnes)(NO<span class=\"_ _0\"></span>K 10<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)(NO<span class=\"_ _0\"></span>K 10<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)1000)Sm<span class=\"_ _1\"></span>ol<span class=\"_ _3\"></span>t<span class=\"_ _106\"> </span>2 <span class=\"_ _0\"></span>30<span class=\"_ _0\"></span>5<span class=\"_ _107\"></span> <span class=\"_ _e7\"> </span>96<span class=\"_ _108\"></span><span class=\"ls0\"> <span class=\"_ _76\"> </span>12<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _109\"></span> <span class=\"_ _10a\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _10b\"> </span>12<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _109\"></span> </span>N<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>-ha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> fi<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>h<span class=\"_ _0\"></span> (&lt;<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>.6 kg)<span class=\"_ _10c\"> </span><span class=\"ls69\">695<span class=\"_ _75\"></span><span class=\"ls0\"> <span class=\"_ _63\"> </span><span class=\"ls69\">637<span class=\"_ _10d\"></span><span class=\"ls0\"> <span class=\"_ _e6\"> </span>34<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>6<span class=\"_ _109\"></span> <span class=\"_ _b6\"> </span>11<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _109\"></span> <span class=\"_ _b6\"> </span>46<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>6<span class=\"_ _109\"></span> </span></span></span></span>Ha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ves<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>bl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> fi<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>h (&gt;<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>.6 kg)<span class=\"_ _10e\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _5a\"></span> <span class=\"_ _10f\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _110\"></span> T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _111\"> </span>3 <span class=\"_ _0\"></span>00<span class=\"_ _0\"></span>0<span class=\"_ _107\"></span> <span class=\"_ _e9\"> </span>733<span class=\"_ _75\"></span><span class=\"ls0\"> <span class=\"_ _e6\"> </span>4<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _109\"></span> <span class=\"_ _b6\"> </span>11<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _109\"></span> <span class=\"_ _b6\"> </span>58<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7<span class=\"_ _109\"></span> </span>Cost <span class=\"_ _0\"></span>of Fa<span class=\"_ _1\"></span>ir <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>lue Carrying N<span class=\"_ _0\"></span>umbe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> of fis<span class=\"_ _1\"></span>h Bi<span class=\"_ _1\"></span>om<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>ss production a<span class=\"_ _1\"></span>djustm<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span> (N<span class=\"_ _0\"></span>OK Bi<span class=\"_ _1\"></span>ologi<span class=\"_ _1\"></span>ca<span class=\"_ _18\"></span>l as<span class=\"_ _1\"></span>set<span class=\"_ _0\"></span>s pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>1.12<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>21(10<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)(t<span class=\"_ _0\"></span>onnes)(NO<span class=\"_ _0\"></span>K 10<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)(NO<span class=\"_ _0\"></span>K 10<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)1000)Sm<span class=\"_ _1\"></span>ol<span class=\"_ _3\"></span>t<span class=\"_ _106\"> </span>2 <span class=\"_ _0\"></span>27<span class=\"_ _0\"></span>5<span class=\"_ _107\"></span> <span class=\"_ _e9\"> </span>182<span class=\"_ _75\"></span><span class=\"ls0\"> <span class=\"_ _e6\"> </span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _109\"></span> <span class=\"_ _10a\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _4b\"> </span>14<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>39<span class=\"_ _109\"></span> </span>N<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>-ha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> fi<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>h<span class=\"_ _0\"></span> (&lt;<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>.6 kg)<span class=\"_ _112\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _110\"></span> Ha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ves<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>bl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> fi<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>h (&gt;<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>.6 kg)<span class=\"_ _10e\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _110\"></span> T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _111\"> </span>2 <span class=\"_ _0\"></span>27<span class=\"_ _0\"></span>5<span class=\"_ _107\"></span> <span class=\"_ _e9\"> </span>182<span class=\"_ _75\"></span><span class=\"ls0\"> <span class=\"_ _e6\"> </span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _109\"></span> <span class=\"_ _10a\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _4b\"> </span>14<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>39<span class=\"_ _109\"></span> </span>The <span class=\"_ _0\"></span>Compa<span class=\"_ _0\"></span>ny <span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>in <span class=\"_ _0\"></span>an <span class=\"_ _3\"></span>early <span class=\"_ _0\"></span>stage <span class=\"_ _3\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>prod<span class=\"_ _0\"></span>uction <span class=\"_ _3\"></span>ramp<span class=\"_ _0\"></span>-up <span class=\"_ _0\"></span>at <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>grow<span class=\"_ _0\"></span>-out <span class=\"_ _0\"></span>fac<span class=\"_ _0\"></span>ility <span class=\"_ _3\"></span>at <span class=\"_ _0\"></span>Indre Har\u00f8y, <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>hence <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>facility's <span class=\"_ _4\"></span>production <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>apacity<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>is <span class=\"_ _4\"></span>not <span class=\"_ _4\"></span>fully <span class=\"_ _4\"></span>utilized. <span class=\"_ _4\"></span>Cost <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>produ<span class=\"_ _0\"></span>cti<span class=\"_ _0\"></span>on <span class=\"_ _4\"></span>is therefore <span class=\"_ _11\"> </span>adj<span class=\"_ _0\"></span>usted <span class=\"_ _11\"> </span>fo<span class=\"_ _0\"></span>r <span class=\"_ _11\"> </span>unutilized<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>prod<span class=\"_ _0\"></span>uction <span class=\"_ _11\"> </span>cap<span class=\"_ _0\"></span>acity. <span class=\"_ _11\"> </span>As <span class=\"_ _15\"> </span>per <span class=\"_ _11\"> </span>31.12.2<span class=\"_ _0\"></span>022 <span class=\"_ _11\"> </span>this<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>adjustment<span class=\"_ _0\"></span> amounted <span class=\"_ _11\"> </span>to <span class=\"_ _11\"> </span>NOK <span class=\"_\"> </span>13.6<span class=\"_ _0\"></span> <span class=\"_\"> </span>mi<span class=\"_ _0\"></span>llion <span class=\"_ _11\"> </span>which <span class=\"_\"> </span>ha<span class=\"_ _0\"></span>s <span class=\"_\"> </span>been <span class=\"_ _11\"> </span>expensed <span class=\"_ _11\"> </span>directly <span class=\"_ _11\"> </span>in <span class=\"_\"> </span>the <span class=\"_ _11\"> </span>profit <span class=\"_ _11\"> </span>and <span class=\"_ _11\"> </span>loss statement.  The <span class=\"_\"> </span>C<span class=\"_ _0\"></span>ompany <span class=\"_ _11\"> </span>has <span class=\"_ _11\"> </span>not <span class=\"_ _11\"> </span>yet <span class=\"_ _11\"> </span>started <span class=\"_ _11\"> </span>depreciatio<span class=\"_ _0\"></span>n <span class=\"_\"> </span>of <span class=\"_ _11\"> </span>the <span class=\"_ _15\"> </span>grow-out <span class=\"_ _11\"> </span>facil<span class=\"_ _0\"></span>ity <span class=\"_\"> </span>a<span class=\"_ _0\"></span>t <span class=\"_\"> </span>Indre <span class=\"_ _11\"> </span>Har<span class=\"_ _0\"></span>\u00f8y. Accordingly, <span class=\"_ _3\"></span>depreciation <span class=\"_ _3\"></span>is <span class=\"_ _0\"></span>not <span class=\"_ _3\"></span>reflected <span class=\"_ _0\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>cost <span class=\"_ _3\"></span>of <span class=\"_ _0\"></span>production <span class=\"_ _3\"></span>and <span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>ly <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rtly <span class=\"_ _0\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>fair value adjustment fi<span class=\"_ _0\"></span>gures. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-62-3": {
   "value": "Note 6 Biological <span class=\"_ _1\"></span>assets and inventory Biological <span class=\"_ _4\"></span>assets <span class=\"_ _3\"></span>are, <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>accordance <span class=\"_ _3\"></span>wi<span class=\"_ _0\"></span>th <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>41,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>measured <span class=\"_ _3\"></span>at <span class=\"_ _4\"></span>fair <span class=\"_ _3\"></span>val<span class=\"_ _0\"></span>ue <span class=\"_ _3\"></span>unless <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>value cannot <span class=\"_ _39\"> </span>be <span class=\"_ _39\"> </span>measured <span class=\"_ _39\"> </span>reli<span class=\"_ _0\"></span>ably. <span class=\"_ _39\"> </span>For <span class=\"_ _39\"> </span>salmon <span class=\"_ _39\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _12\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>grow<span class=\"_ _0\"></span>-out <span class=\"_ _12\"> </span>fac<span class=\"_ _0\"></span>ility, <span class=\"_ _39\"> </span>a <span class=\"_ _39\"> </span>present <span class=\"_ _39\"> </span>value <span class=\"_ _39\"> </span>model<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span>s applied <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>estimate <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>fair <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ue. <span class=\"_ _0\"></span>For <span class=\"_ _3\"></span>roe, <span class=\"_ _0\"></span>fry<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>and<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>smolt, <span class=\"_ _3\"></span>historical <span class=\"_ _3\"></span>cost <span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>deemed <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>provide<span class=\"_ _0\"></span> the best estimate <span class=\"_ _0\"></span>of fair value, and hen<span class=\"_ _0\"></span>ce applied.<span class=\"_ _0\"></span> The fair <span class=\"_ _0\"></span>value of <span class=\"_ _0\"></span>fish in <span class=\"_ _0\"></span>the grow<span class=\"_ _0\"></span>-out <span class=\"_ _0\"></span>facility<span class=\"_ _0\"></span> is <span class=\"_ _0\"></span>calculated by <span class=\"_ _0\"></span>multiplying <span class=\"_ _0\"></span>the estimated <span class=\"_ _0\"></span>biomass<span class=\"_ _0\"></span> at <span class=\"_ _39\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>time <span class=\"_ _16\"> </span>of <span class=\"_ _16\"> </span>harve<span class=\"_ _0\"></span>st <span class=\"_ _16\"> </span>with <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>estimated <span class=\"_ _16\"> </span>sales <span class=\"_ _16\"> </span>pri<span class=\"_ _0\"></span>ce <span class=\"_ _39\"> </span>at <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>same <span class=\"_ _16\"> </span>time <span class=\"_ _16\"> </span>and <span class=\"_ _16\"> </span>deducted <span class=\"_ _16\"> </span>f<span class=\"_ _0\"></span>or estimated <span class=\"_ _3\"></span>costs <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>sell. <span class=\"_ _3\"></span>For <span class=\"_ _3\"></span>fish <span class=\"_ _3\"></span>not <span class=\"_ _3\"></span>ready<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>harvest, <span class=\"_ _3\"></span>remainin<span class=\"_ _0\"></span>g <span class=\"_ _3\"></span>production <span class=\"_ _3\"></span>costs <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>grow <span class=\"_ _3\"></span>the fish <span class=\"_ _4\"></span>to <span class=\"_ _12\"></span>harvest <span class=\"_ _12\"></span>weight<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ar<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>deduc<span class=\"_ _0\"></span>ted. <span class=\"_ _4\"></span>The <span class=\"_ _12\"></span>cash <span class=\"_ _12\"></span>flow <span class=\"_ _12\"></span>is <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>urther <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span>scounted <span class=\"_ _12\"></span>by <span class=\"_ _12\"></span>a <span class=\"_ _4\"></span>discount <span class=\"_ _12\"></span>rate taking into account b<span class=\"_ _0\"></span>oth risk adjustmen<span class=\"_ _0\"></span>t and time val<span class=\"_ _0\"></span>ue.<span class=\"_ _0\"></span> The <span class=\"_ _12\"></span>Group <span class=\"_ _12\"> </span>c<span class=\"_ _0\"></span>onsiders <span class=\"_ _39\"> </span>that <span class=\"_ _12\"> </span>fish <span class=\"_ _39\"> </span>greater <span class=\"_ _39\"> </span>than <span class=\"_ _12\"> </span>4.6 <span class=\"_ _39\"> </span>k<span class=\"_ _0\"></span>g <span class=\"_ _12\"></span>is <span class=\"_ _12\"> </span>ready<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>for <span class=\"_ _12\"> </span>harves<span class=\"_ _0\"></span>t <span class=\"_ _12\"></span>(about <span class=\"_ _39\"> </span>3.8 <span class=\"_ _12\"> </span>kg <span class=\"_ _39\"> </span>g<span class=\"_ _0\"></span>utted weight), <span class=\"_ _4\"></span>and <span class=\"_ _12\"></span>such <span class=\"_ _4\"></span>fish <span class=\"_ _4\"></span>is <span class=\"_ _12\"></span>thus <span class=\"_ _4\"></span>clas<span class=\"_ _0\"></span>sified <span class=\"_ _12\"></span>as <span class=\"_ _4\"></span>harvest<span class=\"_ _0\"></span>able <span class=\"_ _4\"></span>fish. <span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Fish <span class=\"_ _12\"></span>that <span class=\"_ _4\"></span>ha<span class=\"_ _0\"></span>ve <span class=\"_ _4\"></span>not <span class=\"_ _4\"></span>achieved<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>this<span class=\"_ _0\"></span> weight are classified a<span class=\"_ _0\"></span>s non-<span class=\"_ _0\"></span>harvestable.<span class=\"_ _0\"></span> The <span class=\"_ _3\"></span>estimated <span class=\"_ _4\"></span>biomass <span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>olume <span class=\"_ _3\"></span>is <span class=\"_ _4\"></span>based <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>actual <span class=\"_ _4\"></span>number <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>ndividuals <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>grow<span class=\"_ _0\"></span>-out departments <span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>alance <span class=\"_ _3\"></span>sheet <span class=\"_ _3\"></span>date, <span class=\"_ _0\"></span>adj<span class=\"_ _0\"></span>usted <span class=\"_ _3\"></span>for <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rojected <span class=\"_ _3\"></span>mo<span class=\"_ _0\"></span>rtality <span class=\"_ _3\"></span>up <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>harves<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>me and multiplied wi<span class=\"_ _0\"></span>th the estimated harvest wei<span class=\"_ _0\"></span>ght per indi<span class=\"_ _0\"></span>vidual at harvest time.<span class=\"_ _3\"></span> Sales <span class=\"_ _4\"></span>price <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>fish <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>gr<span class=\"_ _0\"></span>ow-o<span class=\"_ _0\"></span>ut <span class=\"_ _4\"></span>facility<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>based <span class=\"_ _4\"></span>on <span class=\"_ _12\"></span>forward <span class=\"_ _4\"></span>pric<span class=\"_ _0\"></span>es <span class=\"_ _4\"></span>from <span class=\"_ _4\"></span>Fish <span class=\"_ _12\"></span>Pool <span class=\"_ _4\"></span>with<span class=\"_ _0\"></span> relevant <span class=\"_ _0\"></span>adjustments. <span class=\"_ _0\"></span>Th<span class=\"_ _0\"></span>e Group <span class=\"_ _0\"></span>have<span class=\"_ _0\"></span> used <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>ward<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>rice <span class=\"_ _0\"></span>of NO<span class=\"_ _0\"></span>K 96,<span class=\"_ _0\"></span>- i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>Q2 20<span class=\"_ _0\"></span>23, <span class=\"_ _0\"></span>75,- <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Q3 2023 <span class=\"_ _0\"></span>and <span class=\"_ _3\"></span>NOK <span class=\"_ _3\"></span>76,- <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Q3 <span class=\"_ _3\"></span>and <span class=\"_ _0\"></span>Q4 <span class=\"_ _3\"></span>2023 <span class=\"_ _0\"></span>bef<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>adj<span class=\"_ _0\"></span>ustments <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>expec<span class=\"_ _0\"></span>ted <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>uality <span class=\"_ _0\"></span>downgra<span class=\"_ _0\"></span>des. For Q2 2023 a discount of NOK 10/kg is app<span class=\"_ _0\"></span>lied due to high uncertainty i<span class=\"_ _0\"></span>n t<span class=\"_ _1\"></span>he contract ma<span class=\"_ _0\"></span>rket following the<span class=\"_ _0\"></span> Norwegian<span class=\"_ _0\"></span> Governme<span class=\"_ _0\"></span>nt's <span class=\"_ _0\"></span>proposed <span class=\"_ _0\"></span>resource <span class=\"_ _0\"></span>tax. <span class=\"_ _0\"></span>The net <span class=\"_ _0\"></span>sales <span class=\"_ _0\"></span>value is<span class=\"_ _0\"></span> adjusted<span class=\"_ _0\"></span> for <span class=\"_ _1\"></span>expected quality differences <span class=\"_ _1\"></span>and harvesting, logistic <span class=\"_ _1\"></span>and sales <span class=\"_ _1\"></span>expenses.<span class=\"_ _0\"></span> The <span class=\"_ _1\"></span>estimated fair value <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>disc<span class=\"_ _0\"></span>ounted <span class=\"_ _0\"></span>by <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>month<span class=\"_ _0\"></span>ly <span class=\"_ _0\"></span>rate, <span class=\"_ _0\"></span>which<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>reflects <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ombination <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cost <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>cap<span class=\"_ _0\"></span>ital <span class=\"_ _0\"></span>for the biomass. The <span class=\"_ _0\"></span>Group have used a di<span class=\"_ _0\"></span>scount rate of 8% in the<span class=\"_ _0\"></span> model.  <span class=\"_ _0\"></span> N<span class=\"_ _0\"></span>OK 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0BOOK VA<span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>U<span class=\"_ _1\"></span>E OF I<span class=\"_ _1\"></span>N<span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>E<span class=\"_ _1\"></span>N<span class=\"_ _0\"></span>TOR<span class=\"_ _1\"></span>Y<span class=\"_ _ed\"> </span>FY 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _70\"> </span>FY<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1Ra<span class=\"_ _0\"></span>w m<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>s<span class=\"_ _ee\"> </span>1<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>41<span class=\"_ _ef\"></span>          <span class=\"ls0\"> <span class=\"_ _f0\"> </span><span class=\"ls68\">112<span class=\"_ _94\"></span><span class=\"ls0\"> </span></span></span>Bi<span class=\"_ _3\"></span>ol<span class=\"_ _3\"></span>ogi<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>et<span class=\"_ _1\"></span>s<span class=\"_ _f1\"> </span>5<span class=\"_ _0\"></span>8 <span class=\"_ _0\"></span>92<span class=\"_ _0\"></span>7<span class=\"_ _ef\"></span>        <span class=\"ls0\"> <span class=\"_ _77\"> </span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _f2\"></span><span class=\"ls67\">        <span class=\"ls0\"> </span></span></span>Fi<span class=\"_ _3\"></span>ni<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>hed goods<span class=\"_ _f3\"> </span>-<span class=\"_ _5a\"></span> <span class=\"_ _7a\"> </span>-<span class=\"_ _5a\"></span> T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _f4\"> </span>6<span class=\"_ _0\"></span>0 <span class=\"_ _0\"></span>86<span class=\"_ _0\"></span>7<span class=\"_ _f5\"></span>       <span class=\"ls0\"> <span class=\"_ _89\"> </span>1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0<span class=\"_ _f2\"></span><span class=\"ls67\">        <span class=\"ls0\"> </span></span></span>T<span class=\"_ _1\"></span>ON<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>ESBI<span class=\"_ _18\"></span>O<span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>OGI<span class=\"_ _1\"></span>CAL<span class=\"_ _0\"></span> A<span class=\"_ _0\"></span>SS<span class=\"_ _1\"></span>ET<span class=\"_ _18\"></span>S<span class=\"_ _91\"> </span>FY<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _46\"> </span>FY 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1Bi<span class=\"_ _1\"></span>olog<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s be<span class=\"_ _0\"></span>gi<span class=\"_ _1\"></span>nning of per<span class=\"_ _0\"></span>iod<span class=\"_ _f6\"> </span>182<span class=\"_ _94\"></span><span class=\"ls0\"> <span class=\"_ _7a\"> </span><span class=\"ls68\">101<span class=\"_ _94\"></span><span class=\"ls0\"> </span></span></span>I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _18\"></span> <span class=\"_ _0\"></span>due t<span class=\"_ _1\"></span>o pr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>on<span class=\"_ _8b\"> </span>1 1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1<span class=\"_ _f2\"></span>          <span class=\"ls0\"> <span class=\"_ _f0\"> </span><span class=\"ls68\">173<span class=\"_ _94\"></span><span class=\"ls0\"> </span></span></span>Re<span class=\"_ _1\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>on d<span class=\"_ _0\"></span>ue<span class=\"_ _1\"></span> to ha<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>ve<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>/s<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _f7\"> </span>-5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>0<span class=\"_ _f8\"></span> <span class=\"_ _f9\"> </span>-9<span class=\"_ _0\"></span>3<span class=\"_ _6b\"></span> Re<span class=\"_ _1\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>on d<span class=\"_ _0\"></span>ue<span class=\"_ _1\"></span> to i<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nt ba<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>ed m<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ty<span class=\"_ _fa\"> </span>-<span class=\"_ _5a\"></span> <span class=\"_ _7a\"> </span>-<span class=\"_ _5a\"></span> Fa<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>r<span class=\"_ _0\"></span> va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>ue<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>dj<span class=\"_ _3\"></span>us<span class=\"_ _3\"></span>tm<span class=\"_ _18\"></span>ent<span class=\"_ _1\"></span> beg<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>ni<span class=\"_ _3\"></span>ng of <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>od<span class=\"_ _fb\"> </span>N<span class=\"_ _1\"></span>/A<span class=\"_ _fc\"> </span>N<span class=\"_ _1\"></span>/AFa<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>r<span class=\"_ _0\"></span> va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>ue<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>dj<span class=\"_ _3\"></span>us<span class=\"_ _3\"></span>tm<span class=\"_ _18\"></span>ent<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>nd<span class=\"_ _0\"></span> of p<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>od<span class=\"_ _fd\"> </span>N<span class=\"_ _1\"></span>/A<span class=\"_ _fc\"> </span>N<span class=\"_ _1\"></span>/ABi<span class=\"_ _1\"></span>olog<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>nd of pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iod<span class=\"_ _c1\"> </span>733<span class=\"_ _fe\"></span><span class=\"ls0\"> <span class=\"_ _7a\"> </span><span class=\"ls68\">182<span class=\"_ _94\"></span><span class=\"ls0\"> </span></span></span>N<span class=\"_ _0\"></span>OK 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>00BI<span class=\"_ _18\"></span>O<span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>OGI<span class=\"_ _1\"></span>CAL<span class=\"_ _0\"></span> ASSE<span class=\"_ _1\"></span>T<span class=\"_ _1\"></span>S<span class=\"_ _ff\"> </span>FY 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _46\"> </span>FY 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1Bi<span class=\"_ _1\"></span>olog<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l a<span class=\"_ _18\"></span>sset<span class=\"_ _3\"></span>s<span class=\"_ _1\"></span> be<span class=\"_ _0\"></span>ginni<span class=\"_ _1\"></span>ng of per<span class=\"_ _0\"></span>iod<span class=\"_ _74\"> </span>14<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _51\"> </span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>e due<span class=\"_ _1\"></span> to pr<span class=\"_ _0\"></span>odu<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _a6\"> </span>70<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>38<span class=\"_ _100\"> </span>1<span class=\"_ _0\"></span>0 <span class=\"_ _0\"></span>15<span class=\"_ _0\"></span>0Re<span class=\"_ _1\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>on du<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> t<span class=\"_ _1\"></span>o h<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>rves<span class=\"_ _0\"></span>t/s<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _101\"> </span>-3<span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>99<span class=\"_ _0\"></span>0<span class=\"_ _ce\"> </span>-7<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>55Re<span class=\"_ _1\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>on du<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> t<span class=\"_ _1\"></span>o i<span class=\"_ _4\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>dent<span class=\"_ _1\"></span> ba<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>d morta<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ty<span class=\"_ _102\"> </span>0<span class=\"_ _6c\"> </span>0Fa<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span> va<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>dj<span class=\"_ _3\"></span>us<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span> be<span class=\"_ _1\"></span>gi<span class=\"_ _3\"></span>nni<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>g of pe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>od<span class=\"_ _103\"> </span>0<span class=\"_ _6c\"> </span>0Fa<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span> va<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>dj<span class=\"_ _3\"></span>us<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>nd o<span class=\"_ _0\"></span>f pe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>od<span class=\"_ _74\"> </span>11<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _104\"> </span>0Bi<span class=\"_ _1\"></span>olog<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l a<span class=\"_ _18\"></span>sset<span class=\"_ _3\"></span>s<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span>nd of pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iod<span class=\"_ _105\"> </span>5<span class=\"_ _0\"></span>8 <span class=\"_ _0\"></span>92<span class=\"_ _0\"></span>7<span class=\"_ _100\"> </span>14<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9Speci<span class=\"_ _1\"></span>fic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ion of biol<span class=\"_ _1\"></span>ogic<span class=\"_ _18\"></span>al a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>sCost <span class=\"_ _0\"></span>of Fa<span class=\"_ _1\"></span>ir <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>lue Carrying N<span class=\"_ _0\"></span>umbe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> of fis<span class=\"_ _1\"></span>h Bi<span class=\"_ _1\"></span>om<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>ss production a<span class=\"_ _1\"></span>djustm<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span> (N<span class=\"_ _0\"></span>OK Bi<span class=\"_ _1\"></span>ologi<span class=\"_ _1\"></span>ca<span class=\"_ _18\"></span>l as<span class=\"_ _1\"></span>set<span class=\"_ _0\"></span>s pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>1.12<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>22(10<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)(t<span class=\"_ _0\"></span>onnes)(NO<span class=\"_ _0\"></span>K 10<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)(NO<span class=\"_ _0\"></span>K 10<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)1000)Sm<span class=\"_ _1\"></span>ol<span class=\"_ _3\"></span>t<span class=\"_ _106\"> </span>2 <span class=\"_ _0\"></span>30<span class=\"_ _0\"></span>5<span class=\"_ _107\"></span> <span class=\"_ _e7\"> </span>96<span class=\"_ _108\"></span><span class=\"ls0\"> <span class=\"_ _76\"> </span>12<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _109\"></span> <span class=\"_ _10a\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _10b\"> </span>12<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _109\"></span> </span>N<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>-ha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> fi<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>h<span class=\"_ _0\"></span> (&lt;<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>.6 kg)<span class=\"_ _10c\"> </span><span class=\"ls69\">695<span class=\"_ _75\"></span><span class=\"ls0\"> <span class=\"_ _63\"> </span><span class=\"ls69\">637<span class=\"_ _10d\"></span><span class=\"ls0\"> <span class=\"_ _e6\"> </span>34<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>6<span class=\"_ _109\"></span> <span class=\"_ _b6\"> </span>11<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _109\"></span> <span class=\"_ _b6\"> </span>46<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>6<span class=\"_ _109\"></span> </span></span></span></span>Ha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ves<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>bl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> fi<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>h (&gt;<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>.6 kg)<span class=\"_ _10e\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _5a\"></span> <span class=\"_ _10f\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _110\"></span> T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _111\"> </span>3 <span class=\"_ _0\"></span>00<span class=\"_ _0\"></span>0<span class=\"_ _107\"></span> <span class=\"_ _e9\"> </span>733<span class=\"_ _75\"></span><span class=\"ls0\"> <span class=\"_ _e6\"> </span>4<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _109\"></span> <span class=\"_ _b6\"> </span>11<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _109\"></span> <span class=\"_ _b6\"> </span>58<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7<span class=\"_ _109\"></span> </span>Cost <span class=\"_ _0\"></span>of Fa<span class=\"_ _1\"></span>ir <span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>lue Carrying N<span class=\"_ _0\"></span>umbe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> of fis<span class=\"_ _1\"></span>h Bi<span class=\"_ _1\"></span>om<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>ss production a<span class=\"_ _1\"></span>djustm<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span> (N<span class=\"_ _0\"></span>OK Bi<span class=\"_ _1\"></span>ologi<span class=\"_ _1\"></span>ca<span class=\"_ _18\"></span>l as<span class=\"_ _1\"></span>set<span class=\"_ _0\"></span>s pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>1.12<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>21(10<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)(t<span class=\"_ _0\"></span>onnes)(NO<span class=\"_ _0\"></span>K 10<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)(NO<span class=\"_ _0\"></span>K 10<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)1000)Sm<span class=\"_ _1\"></span>ol<span class=\"_ _3\"></span>t<span class=\"_ _106\"> </span>2 <span class=\"_ _0\"></span>27<span class=\"_ _0\"></span>5<span class=\"_ _107\"></span> <span class=\"_ _e9\"> </span>182<span class=\"_ _75\"></span><span class=\"ls0\"> <span class=\"_ _e6\"> </span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _109\"></span> <span class=\"_ _10a\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _4b\"> </span>14<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>39<span class=\"_ _109\"></span> </span>N<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>-ha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> fi<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>h<span class=\"_ _0\"></span> (&lt;<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>.6 kg)<span class=\"_ _112\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _110\"></span> Ha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ves<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>bl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> fi<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>h (&gt;<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>.6 kg)<span class=\"_ _10e\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _63\"> </span>-<span class=\"_ _110\"></span> T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _111\"> </span>2 <span class=\"_ _0\"></span>27<span class=\"_ _0\"></span>5<span class=\"_ _107\"></span> <span class=\"_ _e9\"> </span>182<span class=\"_ _75\"></span><span class=\"ls0\"> <span class=\"_ _e6\"> </span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _109\"></span> <span class=\"_ _10a\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _4b\"> </span>14<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>39<span class=\"_ _109\"></span> </span>The <span class=\"_ _0\"></span>Compa<span class=\"_ _0\"></span>ny <span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>in <span class=\"_ _0\"></span>an <span class=\"_ _3\"></span>early <span class=\"_ _0\"></span>stage <span class=\"_ _3\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>prod<span class=\"_ _0\"></span>uction <span class=\"_ _3\"></span>ramp<span class=\"_ _0\"></span>-up <span class=\"_ _0\"></span>at <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>grow<span class=\"_ _0\"></span>-out <span class=\"_ _0\"></span>fac<span class=\"_ _0\"></span>ility <span class=\"_ _3\"></span>at <span class=\"_ _0\"></span>Indre Har\u00f8y, <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>hence <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>facility's <span class=\"_ _4\"></span>production <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>apacity<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>is <span class=\"_ _4\"></span>not <span class=\"_ _4\"></span>fully <span class=\"_ _4\"></span>utilized. <span class=\"_ _4\"></span>Cost <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>produ<span class=\"_ _0\"></span>cti<span class=\"_ _0\"></span>on <span class=\"_ _4\"></span>is therefore <span class=\"_ _11\"> </span>adj<span class=\"_ _0\"></span>usted <span class=\"_ _11\"> </span>fo<span class=\"_ _0\"></span>r <span class=\"_ _11\"> </span>unutilized<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>prod<span class=\"_ _0\"></span>uction <span class=\"_ _11\"> </span>cap<span class=\"_ _0\"></span>acity. <span class=\"_ _11\"> </span>As <span class=\"_ _15\"> </span>per <span class=\"_ _11\"> </span>31.12.2<span class=\"_ _0\"></span>022 <span class=\"_ _11\"> </span>this<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>adjustment<span class=\"_ _0\"></span> amounted <span class=\"_ _11\"> </span>to <span class=\"_ _11\"> </span>NOK <span class=\"_\"> </span>13.6<span class=\"_ _0\"></span> <span class=\"_\"> </span>mi<span class=\"_ _0\"></span>llion <span class=\"_ _11\"> </span>which <span class=\"_\"> </span>ha<span class=\"_ _0\"></span>s <span class=\"_\"> </span>been <span class=\"_ _11\"> </span>expensed <span class=\"_ _11\"> </span>directly <span class=\"_ _11\"> </span>in <span class=\"_\"> </span>the <span class=\"_ _11\"> </span>profit <span class=\"_ _11\"> </span>and <span class=\"_ _11\"> </span>loss statement.  The <span class=\"_\"> </span>C<span class=\"_ _0\"></span>ompany <span class=\"_ _11\"> </span>has <span class=\"_ _11\"> </span>not <span class=\"_ _11\"> </span>yet <span class=\"_ _11\"> </span>started <span class=\"_ _11\"> </span>depreciatio<span class=\"_ _0\"></span>n <span class=\"_\"> </span>of <span class=\"_ _11\"> </span>the <span class=\"_ _15\"> </span>grow-out <span class=\"_ _11\"> </span>facil<span class=\"_ _0\"></span>ity <span class=\"_\"> </span>a<span class=\"_ _0\"></span>t <span class=\"_\"> </span>Indre <span class=\"_ _11\"> </span>Har<span class=\"_ _0\"></span>\u00f8y. Accordingly, <span class=\"_ _3\"></span>depreciation <span class=\"_ _3\"></span>is <span class=\"_ _0\"></span>not <span class=\"_ _3\"></span>reflected <span class=\"_ _0\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>cost <span class=\"_ _3\"></span>of <span class=\"_ _0\"></span>production <span class=\"_ _3\"></span>and <span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>ly <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rtly <span class=\"_ _0\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>fair value adjustment fi<span class=\"_ _0\"></span>gures. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-64-2": {
   "value": "Note 7 Operating <span class=\"_ _1\"></span>income (<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K <span class=\"_ _1\"></span>th<span class=\"_ _0\"></span>ous<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nds)<span class=\"_ _113\"> </span><span class=\"fs2a ls6a\">2022<span class=\"_ _7c\"> </span>2021</span>Sa<span class=\"_ _18\"></span>le<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>nues<span class=\"_ _114\"> </span>4<span class=\"_ _0\"></span>6 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _50\"> </span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7Sm<span class=\"_ _1\"></span>ol<span class=\"_ _3\"></span>t<span class=\"_ _9b\"> </span>19<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>3<span class=\"_ _50\"> </span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 04<span class=\"_ _0\"></span>7A<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>nt<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span> Sa<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>on (h<span class=\"_ _0\"></span>og)<span class=\"_ _115\"> </span>2<span class=\"_ _0\"></span>6 0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>3A<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>nt<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span> Sa<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>on (tri<span class=\"_ _3\"></span>mm<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d)<span class=\"_ _116\"> </span><span class=\"ls6a\">741</span>Ot<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> inc<span class=\"_ _18\"></span>om<span class=\"_ _0\"></span>e<span class=\"_ _117\"> </span>1<span class=\"_ _0\"></span> 57<span class=\"_ _0\"></span>4<span class=\"_ _a2\"> </span><span class=\"ls6a\">209</span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l oper<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ing re<span class=\"_ _0\"></span>venue<span class=\"_ _0\"></span> <span class=\"_ _118\"> </span>4<span class=\"_ _0\"></span>7 6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _8a\"></span> <span class=\"_ _119\"> </span>1<span class=\"_ _0\"></span>2 2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>6<span class=\"_ _8a\"></span> Operating <span class=\"_ _16\"> </span>income <span class=\"_ _16\"> </span>in <span class=\"_ _c\"> </span>the <span class=\"_ _16\"> </span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _39\"> </span>f<span class=\"_ _0\"></span>or <span class=\"_ _39\"> </span>20<span class=\"_ _0\"></span>22 <span class=\"_ _39\"> </span>d<span class=\"_ _0\"></span>erives <span class=\"_ _16\"> </span>both <span class=\"_ _16\"> </span>fr<span class=\"_ _0\"></span>om <span class=\"_ _39\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>sale <span class=\"_ _16\"> </span>of <span class=\"_ _c\"> </span>smolt <span class=\"_ _16\"> </span>from <span class=\"_ _16\"> </span>Salm<span class=\"_ _0\"></span>on Evolution <span class=\"_ _4\"></span>Dal<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>AS <span class=\"_ _12\"></span>to <span class=\"_ _12\"></span>another <span class=\"_ _12\"></span>Norwegian <span class=\"_ _12\"></span>salmon<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>producer <span class=\"_ _12\"></span>and <span class=\"_ _12\"></span>sale <span class=\"_ _12\"></span>of <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>armed <span class=\"_ _4\"></span>sal<span class=\"_ _0\"></span>mon <span class=\"_ _4\"></span>fro<span class=\"_ _0\"></span>m Salmon Evolution Sales <span class=\"_ _1\"></span>AS (who <span class=\"_ _1\"></span>bought the <span class=\"_ _1\"></span>salm<span class=\"_ _0\"></span>on from <span class=\"_ _1\"></span>Salmon Evolution Norway <span class=\"_ _1\"></span>AS). <span class=\"_ _0\"></span>Salmon Evolution <span class=\"_\"> </span>S<span class=\"_ _1\"></span>ales <span class=\"_\"> </span>AS <span class=\"_ _c\"> </span>has <span class=\"_\"> </span>in <span class=\"_ _17\"> </span>2022 <span class=\"_ _17\"> </span>sold <span class=\"_\"> </span><span class=\"ls3c\">34</span>0 <span class=\"_ _c\"> </span>tonn<span class=\"_ _0\"></span>es <span class=\"_ _17\"> </span>Atlantic <span class=\"_\"> </span>Salmon, <span class=\"_ _c\"> </span>and <span class=\"_\"> </span>the <span class=\"_ _17\"> </span>distribution <span class=\"_\"> </span>is <span class=\"_ _c\"> </span>as illustrated below. <span class=\"_ _0\"></span> Other income in 202<span class=\"_ _0\"></span>2 was related ser<span class=\"_ _0\"></span>vices to K Sm<span class=\"_ _0\"></span>art Farming Co., Ltd. in S<span class=\"_ _0\"></span>outh Korea.<span class=\"_ _0\"></span> Operating <span class=\"_ _0\"></span>income <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>2021 <span class=\"_ _0\"></span>was<span class=\"_ _0\"></span> mai<span class=\"_ _0\"></span>nly <span class=\"_ _0\"></span>related <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>sale<span class=\"_ _3\"></span> of <span class=\"_ _0\"></span>smolt <span class=\"_ _0\"></span>from <span class=\"_ _3\"></span>Kraft La<span class=\"_ _0\"></span>ks A<span class=\"_ _0\"></span>S (no<span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>Salmon Evolution Dale <span class=\"_ _0\"></span>AS) t<span class=\"_ _0\"></span>o another <span class=\"_ _0\"></span>Norwegian<span class=\"_ _0\"></span> salmon <span class=\"_ _0\"></span>producer. <span class=\"_ _0\"></span>Other income <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>2021 was <span class=\"_ _0\"></span>related to sale of some eq<span class=\"_ _0\"></span>uipment to K Smart <span class=\"_ _0\"></span>Farming Co., Ltd. in S<span class=\"_ _0\"></span>outh Korea.<span class=\"_ _0\"></span> Sa<span class=\"_ _1\"></span>les qua<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>ity Dest<span class=\"_ _0\"></span>ina<span class=\"_ _18\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on (t<span class=\"_ _0\"></span>onnes)% N<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>y<span class=\"_ _11a\"> </span>220<span class=\"_ _94\"></span><span class=\"ls0\"> <span class=\"_ _79\"> </span>65<span class=\"_ _0\"></span> %</span>E<span class=\"_ _1\"></span>U e<span class=\"_ _18\"></span>x<span class=\"_ _0\"></span>. N<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>y<span class=\"_ _11b\"> </span>115<span class=\"_ _94\"></span><span class=\"ls0\"> <span class=\"_ _79\"> </span>34<span class=\"_ _0\"></span> %</span>A<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _11c\"> </span>6<span class=\"_ _11d\"></span> <span class=\"_ _11e\"> </span>2<span class=\"_ _0\"></span> %T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _11f\"> </span>340<span class=\"_ _94\"></span><span class=\"ls0\"> <span class=\"_ _69\"> </span>1<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span> %</span>Sa<span class=\"_ _1\"></span>les re<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>vue<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>la<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>ic<span class=\"_ _1\"></span> sa<span class=\"_ _18\"></span>lm<span class=\"_ _0\"></span>on<span class=\"_ _120\"> </span><span class=\"ls6c\">2022<span class=\"_ _7c\"> </span>2021</span>N<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>y<span class=\"_ _121\"> </span>1<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>53<span class=\"_ _0\"></span>8<span class=\"_ _119\"> </span>0E<span class=\"_ _1\"></span>U e<span class=\"_ _18\"></span>x<span class=\"_ _0\"></span>. N<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>y<span class=\"_ _122\"> </span>9<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>27<span class=\"_ _119\"> </span>0A<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _123\"> </span><span class=\"ls6c\">749<span class=\"_ _e9\"> </span></span>0T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _124\"> </span>2<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>81<span class=\"_ _0\"></span>4<span class=\"_ _125\"> </span>0The <span class=\"_ _18\"></span>land<span class=\"_ _0\"></span>-based <span class=\"_ _18\"></span>sal<span class=\"_ _0\"></span>mon <span class=\"_ _18\"></span>h<span class=\"_ _0\"></span>ave <span class=\"_ _18\"></span>been <span class=\"_ _1\"></span>distributed <span class=\"_ _1\"></span>through <span class=\"_ _1\"></span>Salm<span class=\"_ _0\"></span>on <span class=\"_ _18\"></span>Evolution <span class=\"_ _1\"></span>Sales <span class=\"_ _1\"></span>to <span class=\"_ _18\"></span>a <span class=\"_ _1\"></span>vast <span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>umber of <span class=\"_ _4\"></span>customers, <span class=\"_ _12\"></span>acr<span class=\"_ _0\"></span>oss <span class=\"_ _4\"></span>different <span class=\"_ _12\"></span>segments <span class=\"_ _12\"></span>and <span class=\"_ _12\"></span>channels. <span class=\"_ _12\"></span>The <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>nitial <span class=\"_ _12\"></span>batch <span class=\"_ _4\"></span>has <span class=\"_ _12\"></span>been <span class=\"_ _12\"></span>launched locally, <span class=\"_ _3\"></span>nationally <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Norway <span class=\"_ _3\"></span>and <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nternationally, <span class=\"_ _3\"></span>in <span class=\"_ _0\"></span>cl<span class=\"_ _0\"></span>ose <span class=\"_ _0\"></span>colla<span class=\"_ _0\"></span>boration <span class=\"_ _3\"></span>with <span class=\"_ _0\"></span>our <span class=\"_ _3\"></span>partners, <span class=\"_ _3\"></span>and has proven to be mee<span class=\"_ _0\"></span>t the hig<span class=\"_ _0\"></span>hest standards, for b<span class=\"_ _0\"></span>oth raw, heated and s<span class=\"_ _0\"></span>moked products.<span class=\"_ _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-64-3": {
   "value": "Note 7 Operating <span class=\"_ _1\"></span>income (<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K <span class=\"_ _1\"></span>th<span class=\"_ _0\"></span>ous<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nds)<span class=\"_ _113\"> </span><span class=\"fs2a ls6a\">2022<span class=\"_ _7c\"> </span>2021</span>Sa<span class=\"_ _18\"></span>le<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>nues<span class=\"_ _114\"> </span>4<span class=\"_ _0\"></span>6 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _50\"> </span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7Sm<span class=\"_ _1\"></span>ol<span class=\"_ _3\"></span>t<span class=\"_ _9b\"> </span>19<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>3<span class=\"_ _50\"> </span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 04<span class=\"_ _0\"></span>7A<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>nt<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span> Sa<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>on (h<span class=\"_ _0\"></span>og)<span class=\"_ _115\"> </span>2<span class=\"_ _0\"></span>6 0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>3A<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>nt<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span> Sa<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>on (tri<span class=\"_ _3\"></span>mm<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d)<span class=\"_ _116\"> </span><span class=\"ls6a\">741</span>Ot<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> inc<span class=\"_ _18\"></span>om<span class=\"_ _0\"></span>e<span class=\"_ _117\"> </span>1<span class=\"_ _0\"></span> 57<span class=\"_ _0\"></span>4<span class=\"_ _a2\"> </span><span class=\"ls6a\">209</span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l oper<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ing re<span class=\"_ _0\"></span>venue<span class=\"_ _0\"></span> <span class=\"_ _118\"> </span>4<span class=\"_ _0\"></span>7 6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _8a\"></span> <span class=\"_ _119\"> </span>1<span class=\"_ _0\"></span>2 2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>6<span class=\"_ _8a\"></span> Operating <span class=\"_ _16\"> </span>income <span class=\"_ _16\"> </span>in <span class=\"_ _c\"> </span>the <span class=\"_ _16\"> </span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _39\"> </span>f<span class=\"_ _0\"></span>or <span class=\"_ _39\"> </span>20<span class=\"_ _0\"></span>22 <span class=\"_ _39\"> </span>d<span class=\"_ _0\"></span>erives <span class=\"_ _16\"> </span>both <span class=\"_ _16\"> </span>fr<span class=\"_ _0\"></span>om <span class=\"_ _39\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>sale <span class=\"_ _16\"> </span>of <span class=\"_ _c\"> </span>smolt <span class=\"_ _16\"> </span>from <span class=\"_ _16\"> </span>Salm<span class=\"_ _0\"></span>on Evolution <span class=\"_ _4\"></span>Dal<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>AS <span class=\"_ _12\"></span>to <span class=\"_ _12\"></span>another <span class=\"_ _12\"></span>Norwegian <span class=\"_ _12\"></span>salmon<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>producer <span class=\"_ _12\"></span>and <span class=\"_ _12\"></span>sale <span class=\"_ _12\"></span>of <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>armed <span class=\"_ _4\"></span>sal<span class=\"_ _0\"></span>mon <span class=\"_ _4\"></span>fro<span class=\"_ _0\"></span>m Salmon Evolution Sales <span class=\"_ _1\"></span>AS (who <span class=\"_ _1\"></span>bought the <span class=\"_ _1\"></span>salm<span class=\"_ _0\"></span>on from <span class=\"_ _1\"></span>Salmon Evolution Norway <span class=\"_ _1\"></span>AS). <span class=\"_ _0\"></span>Salmon Evolution <span class=\"_\"> </span>S<span class=\"_ _1\"></span>ales <span class=\"_\"> </span>AS <span class=\"_ _c\"> </span>has <span class=\"_\"> </span>in <span class=\"_ _17\"> </span>2022 <span class=\"_ _17\"> </span>sold <span class=\"_\"> </span><span class=\"ls3c\">34</span>0 <span class=\"_ _c\"> </span>tonn<span class=\"_ _0\"></span>es <span class=\"_ _17\"> </span>Atlantic <span class=\"_\"> </span>Salmon, <span class=\"_ _c\"> </span>and <span class=\"_\"> </span>the <span class=\"_ _17\"> </span>distribution <span class=\"_\"> </span>is <span class=\"_ _c\"> </span>as illustrated below. <span class=\"_ _0\"></span> Other income in 202<span class=\"_ _0\"></span>2 was related ser<span class=\"_ _0\"></span>vices to K Sm<span class=\"_ _0\"></span>art Farming Co., Ltd. in S<span class=\"_ _0\"></span>outh Korea.<span class=\"_ _0\"></span> Operating <span class=\"_ _0\"></span>income <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>2021 <span class=\"_ _0\"></span>was<span class=\"_ _0\"></span> mai<span class=\"_ _0\"></span>nly <span class=\"_ _0\"></span>related <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>sale<span class=\"_ _3\"></span> of <span class=\"_ _0\"></span>smolt <span class=\"_ _0\"></span>from <span class=\"_ _3\"></span>Kraft La<span class=\"_ _0\"></span>ks A<span class=\"_ _0\"></span>S (no<span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>Salmon Evolution Dale <span class=\"_ _0\"></span>AS) t<span class=\"_ _0\"></span>o another <span class=\"_ _0\"></span>Norwegian<span class=\"_ _0\"></span> salmon <span class=\"_ _0\"></span>producer. <span class=\"_ _0\"></span>Other income <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>2021 was <span class=\"_ _0\"></span>related to sale of some eq<span class=\"_ _0\"></span>uipment to K Smart <span class=\"_ _0\"></span>Farming Co., Ltd. in S<span class=\"_ _0\"></span>outh Korea.<span class=\"_ _0\"></span> Sa<span class=\"_ _1\"></span>les qua<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>ity Dest<span class=\"_ _0\"></span>ina<span class=\"_ _18\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on (t<span class=\"_ _0\"></span>onnes)% N<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>y<span class=\"_ _11a\"> </span>220<span class=\"_ _94\"></span><span class=\"ls0\"> <span class=\"_ _79\"> </span>65<span class=\"_ _0\"></span> %</span>E<span class=\"_ _1\"></span>U e<span class=\"_ _18\"></span>x<span class=\"_ _0\"></span>. N<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>y<span class=\"_ _11b\"> </span>115<span class=\"_ _94\"></span><span class=\"ls0\"> <span class=\"_ _79\"> </span>34<span class=\"_ _0\"></span> %</span>A<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _11c\"> </span>6<span class=\"_ _11d\"></span> <span class=\"_ _11e\"> </span>2<span class=\"_ _0\"></span> %T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _11f\"> </span>340<span class=\"_ _94\"></span><span class=\"ls0\"> <span class=\"_ _69\"> </span>1<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span> %</span>Sa<span class=\"_ _1\"></span>les re<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>vue<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>la<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>ic<span class=\"_ _1\"></span> sa<span class=\"_ _18\"></span>lm<span class=\"_ _0\"></span>on<span class=\"_ _120\"> </span><span class=\"ls6c\">2022<span class=\"_ _7c\"> </span>2021</span>N<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>y<span class=\"_ _121\"> </span>1<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>53<span class=\"_ _0\"></span>8<span class=\"_ _119\"> </span>0E<span class=\"_ _1\"></span>U e<span class=\"_ _18\"></span>x<span class=\"_ _0\"></span>. N<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>y<span class=\"_ _122\"> </span>9<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>27<span class=\"_ _119\"> </span>0A<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _123\"> </span><span class=\"ls6c\">749<span class=\"_ _e9\"> </span></span>0T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _124\"> </span>2<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>81<span class=\"_ _0\"></span>4<span class=\"_ _125\"> </span>0The <span class=\"_ _18\"></span>land<span class=\"_ _0\"></span>-based <span class=\"_ _18\"></span>sal<span class=\"_ _0\"></span>mon <span class=\"_ _18\"></span>h<span class=\"_ _0\"></span>ave <span class=\"_ _18\"></span>been <span class=\"_ _1\"></span>distributed <span class=\"_ _1\"></span>through <span class=\"_ _1\"></span>Salm<span class=\"_ _0\"></span>on <span class=\"_ _18\"></span>Evolution <span class=\"_ _1\"></span>Sales <span class=\"_ _1\"></span>to <span class=\"_ _18\"></span>a <span class=\"_ _1\"></span>vast <span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>umber of <span class=\"_ _4\"></span>customers, <span class=\"_ _12\"></span>acr<span class=\"_ _0\"></span>oss <span class=\"_ _4\"></span>different <span class=\"_ _12\"></span>segments <span class=\"_ _12\"></span>and <span class=\"_ _12\"></span>channels. <span class=\"_ _12\"></span>The <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>nitial <span class=\"_ _12\"></span>batch <span class=\"_ _4\"></span>has <span class=\"_ _12\"></span>been <span class=\"_ _12\"></span>launched locally, <span class=\"_ _3\"></span>nationally <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Norway <span class=\"_ _3\"></span>and <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nternationally, <span class=\"_ _3\"></span>in <span class=\"_ _0\"></span>cl<span class=\"_ _0\"></span>ose <span class=\"_ _0\"></span>colla<span class=\"_ _0\"></span>boration <span class=\"_ _3\"></span>with <span class=\"_ _0\"></span>our <span class=\"_ _3\"></span>partners, <span class=\"_ _3\"></span>and has proven to be mee<span class=\"_ _0\"></span>t the hig<span class=\"_ _0\"></span>hest standards, for b<span class=\"_ _0\"></span>oth raw, heated and s<span class=\"_ _0\"></span>moked products.<span class=\"_ _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-64-4": {
   "value": "Note 7 Operating <span class=\"_ _1\"></span>income (<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K <span class=\"_ _1\"></span>th<span class=\"_ _0\"></span>ous<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nds)<span class=\"_ _113\"> </span><span class=\"fs2a ls6a\">2022<span class=\"_ _7c\"> </span>2021</span>Sa<span class=\"_ _18\"></span>le<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>nues<span class=\"_ _114\"> </span>4<span class=\"_ _0\"></span>6 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _50\"> </span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7Sm<span class=\"_ _1\"></span>ol<span class=\"_ _3\"></span>t<span class=\"_ _9b\"> </span>19<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>3<span class=\"_ _50\"> </span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 04<span class=\"_ _0\"></span>7A<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>nt<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span> Sa<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>on (h<span class=\"_ _0\"></span>og)<span class=\"_ _115\"> </span>2<span class=\"_ _0\"></span>6 0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>3A<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>nt<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span> Sa<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>on (tri<span class=\"_ _3\"></span>mm<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d)<span class=\"_ _116\"> </span><span class=\"ls6a\">741</span>Ot<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> inc<span class=\"_ _18\"></span>om<span class=\"_ _0\"></span>e<span class=\"_ _117\"> </span>1<span class=\"_ _0\"></span> 57<span class=\"_ _0\"></span>4<span class=\"_ _a2\"> </span><span class=\"ls6a\">209</span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l oper<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ing re<span class=\"_ _0\"></span>venue<span class=\"_ _0\"></span> <span class=\"_ _118\"> </span>4<span class=\"_ _0\"></span>7 6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _8a\"></span> <span class=\"_ _119\"> </span>1<span class=\"_ _0\"></span>2 2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>6<span class=\"_ _8a\"></span> Operating <span class=\"_ _16\"> </span>income <span class=\"_ _16\"> </span>in <span class=\"_ _c\"> </span>the <span class=\"_ _16\"> </span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _39\"> </span>f<span class=\"_ _0\"></span>or <span class=\"_ _39\"> </span>20<span class=\"_ _0\"></span>22 <span class=\"_ _39\"> </span>d<span class=\"_ _0\"></span>erives <span class=\"_ _16\"> </span>both <span class=\"_ _16\"> </span>fr<span class=\"_ _0\"></span>om <span class=\"_ _39\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>sale <span class=\"_ _16\"> </span>of <span class=\"_ _c\"> </span>smolt <span class=\"_ _16\"> </span>from <span class=\"_ _16\"> </span>Salm<span class=\"_ _0\"></span>on Evolution <span class=\"_ _4\"></span>Dal<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>AS <span class=\"_ _12\"></span>to <span class=\"_ _12\"></span>another <span class=\"_ _12\"></span>Norwegian <span class=\"_ _12\"></span>salmon<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>producer <span class=\"_ _12\"></span>and <span class=\"_ _12\"></span>sale <span class=\"_ _12\"></span>of <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>armed <span class=\"_ _4\"></span>sal<span class=\"_ _0\"></span>mon <span class=\"_ _4\"></span>fro<span class=\"_ _0\"></span>m Salmon Evolution Sales <span class=\"_ _1\"></span>AS (who <span class=\"_ _1\"></span>bought the <span class=\"_ _1\"></span>salm<span class=\"_ _0\"></span>on from <span class=\"_ _1\"></span>Salmon Evolution Norway <span class=\"_ _1\"></span>AS). <span class=\"_ _0\"></span>Salmon Evolution <span class=\"_\"> </span>S<span class=\"_ _1\"></span>ales <span class=\"_\"> </span>AS <span class=\"_ _c\"> </span>has <span class=\"_\"> </span>in <span class=\"_ _17\"> </span>2022 <span class=\"_ _17\"> </span>sold <span class=\"_\"> </span><span class=\"ls3c\">34</span>0 <span class=\"_ _c\"> </span>tonn<span class=\"_ _0\"></span>es <span class=\"_ _17\"> </span>Atlantic <span class=\"_\"> </span>Salmon, <span class=\"_ _c\"> </span>and <span class=\"_\"> </span>the <span class=\"_ _17\"> </span>distribution <span class=\"_\"> </span>is <span class=\"_ _c\"> </span>as illustrated below. <span class=\"_ _0\"></span> Other income in 202<span class=\"_ _0\"></span>2 was related ser<span class=\"_ _0\"></span>vices to K Sm<span class=\"_ _0\"></span>art Farming Co., Ltd. in S<span class=\"_ _0\"></span>outh Korea.<span class=\"_ _0\"></span> Operating <span class=\"_ _0\"></span>income <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>2021 <span class=\"_ _0\"></span>was<span class=\"_ _0\"></span> mai<span class=\"_ _0\"></span>nly <span class=\"_ _0\"></span>related <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>sale<span class=\"_ _3\"></span> of <span class=\"_ _0\"></span>smolt <span class=\"_ _0\"></span>from <span class=\"_ _3\"></span>Kraft La<span class=\"_ _0\"></span>ks A<span class=\"_ _0\"></span>S (no<span class=\"_ _0\"></span>w <span class=\"_ _0\"></span>Salmon Evolution Dale <span class=\"_ _0\"></span>AS) t<span class=\"_ _0\"></span>o another <span class=\"_ _0\"></span>Norwegian<span class=\"_ _0\"></span> salmon <span class=\"_ _0\"></span>producer. <span class=\"_ _0\"></span>Other income <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>2021 was <span class=\"_ _0\"></span>related to sale of some eq<span class=\"_ _0\"></span>uipment to K Smart <span class=\"_ _0\"></span>Farming Co., Ltd. in S<span class=\"_ _0\"></span>outh Korea.<span class=\"_ _0\"></span> Sa<span class=\"_ _1\"></span>les qua<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>ity Dest<span class=\"_ _0\"></span>ina<span class=\"_ _18\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on (t<span class=\"_ _0\"></span>onnes)% N<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>y<span class=\"_ _11a\"> </span>220<span class=\"_ _94\"></span><span class=\"ls0\"> <span class=\"_ _79\"> </span>65<span class=\"_ _0\"></span> %</span>E<span class=\"_ _1\"></span>U e<span class=\"_ _18\"></span>x<span class=\"_ _0\"></span>. N<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>y<span class=\"_ _11b\"> </span>115<span class=\"_ _94\"></span><span class=\"ls0\"> <span class=\"_ _79\"> </span>34<span class=\"_ _0\"></span> %</span>A<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _11c\"> </span>6<span class=\"_ _11d\"></span> <span class=\"_ _11e\"> </span>2<span class=\"_ _0\"></span> %T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _11f\"> </span>340<span class=\"_ _94\"></span><span class=\"ls0\"> <span class=\"_ _69\"> </span>1<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span> %</span>Sa<span class=\"_ _1\"></span>les re<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>vue<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>la<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>ic<span class=\"_ _1\"></span> sa<span class=\"_ _18\"></span>lm<span class=\"_ _0\"></span>on<span class=\"_ _120\"> </span><span class=\"ls6c\">2022<span class=\"_ _7c\"> </span>2021</span>N<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>y<span class=\"_ _121\"> </span>1<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>53<span class=\"_ _0\"></span>8<span class=\"_ _119\"> </span>0E<span class=\"_ _1\"></span>U e<span class=\"_ _18\"></span>x<span class=\"_ _0\"></span>. N<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>y<span class=\"_ _122\"> </span>9<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>27<span class=\"_ _119\"> </span>0A<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _123\"> </span><span class=\"ls6c\">749<span class=\"_ _e9\"> </span></span>0T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _124\"> </span>2<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>81<span class=\"_ _0\"></span>4<span class=\"_ _125\"> </span>0The <span class=\"_ _18\"></span>land<span class=\"_ _0\"></span>-based <span class=\"_ _18\"></span>sal<span class=\"_ _0\"></span>mon <span class=\"_ _18\"></span>h<span class=\"_ _0\"></span>ave <span class=\"_ _18\"></span>been <span class=\"_ _1\"></span>distributed <span class=\"_ _1\"></span>through <span class=\"_ _1\"></span>Salm<span class=\"_ _0\"></span>on <span class=\"_ _18\"></span>Evolution <span class=\"_ _1\"></span>Sales <span class=\"_ _1\"></span>to <span class=\"_ _18\"></span>a <span class=\"_ _1\"></span>vast <span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>umber of <span class=\"_ _4\"></span>customers, <span class=\"_ _12\"></span>acr<span class=\"_ _0\"></span>oss <span class=\"_ _4\"></span>different <span class=\"_ _12\"></span>segments <span class=\"_ _12\"></span>and <span class=\"_ _12\"></span>channels. <span class=\"_ _12\"></span>The <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>nitial <span class=\"_ _12\"></span>batch <span class=\"_ _4\"></span>has <span class=\"_ _12\"></span>been <span class=\"_ _12\"></span>launched locally, <span class=\"_ _3\"></span>nationally <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Norway <span class=\"_ _3\"></span>and <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nternationally, <span class=\"_ _3\"></span>in <span class=\"_ _0\"></span>cl<span class=\"_ _0\"></span>ose <span class=\"_ _0\"></span>colla<span class=\"_ _0\"></span>boration <span class=\"_ _3\"></span>with <span class=\"_ _0\"></span>our <span class=\"_ _3\"></span>partners, <span class=\"_ _3\"></span>and has proven to be mee<span class=\"_ _0\"></span>t the hig<span class=\"_ _0\"></span>hest standards, for b<span class=\"_ _0\"></span>oth raw, heated and s<span class=\"_ _0\"></span>moked products.<span class=\"_ _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-65-2": {
   "value": "Note 8 Cost of Go<span class=\"_ _1\"></span>ods Sold (<span class=\"_ _1\"></span>numb<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>rs<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>th<span class=\"_ _0\"></span>ous<span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>N<span class=\"_ _1\"></span>OK)<span class=\"_ _ed\"> </span><span class=\"fs2e ls6d\">2022<span class=\"_ _61\"> </span>2021</span>Com<span class=\"_ _0\"></span>position CO<span class=\"_ _0\"></span>GS<span class=\"_ _1\"></span>:Ra<span class=\"_ _0\"></span>w ma<span class=\"_ _0\"></span>te<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>-3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>6<span class=\"_ _14\"> </span>-5<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ve<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ha<span class=\"_ _3\"></span>nge<span class=\"_ _126\"> </span>3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _127\"> </span>4<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>4Sum<span class=\"_ _128\"> </span>-6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _ad\"> </span>-9<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>8Com<span class=\"_ _0\"></span>position invent<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>y cha<span class=\"_ _18\"></span>nge<span class=\"_ _0\"></span>:Cha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> d<span class=\"_ _0\"></span>ue<span class=\"_ _1\"></span> to pr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>du<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _0\"></span> <span class=\"_ _97\"> </span>7<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _70\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0Cha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> d<span class=\"_ _0\"></span>ue<span class=\"_ _1\"></span> to ha<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>ves<span class=\"_ _0\"></span>t/s<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _129\"> </span>-3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0<span class=\"_ _14\"> </span>-7 2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>5Cha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> d<span class=\"_ _0\"></span>ue<span class=\"_ _1\"></span> to i<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>de<span class=\"_ _1\"></span>nt ba<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>d mor<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ty <span class=\"_ _12a\"> </span>0<span class=\"_ _12b\"> </span>0Cha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>ve<span class=\"_ _1\"></span>ntor<span class=\"_ _0\"></span>y r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>w m<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _12c\"> </span>1<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _127\"> </span>1<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>9Sum<span class=\"_ _12d\"> </span>3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _127\"> </span>4<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>4Com<span class=\"_ _0\"></span>position - cha<span class=\"_ _18\"></span>nge<span class=\"_ _0\"></span> due<span class=\"_ _3\"></span> to <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>oduc<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ion:Ra<span class=\"_ _0\"></span>w ma<span class=\"_ _0\"></span>te<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _127\"> </span>3<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9Sa<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _12e\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0<span class=\"_ _127\"> </span>2<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>9O<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>her o<span class=\"_ _0\"></span>pera<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>g e<span class=\"_ _1\"></span>xp<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>ns<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _12f\"> </span>2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _127\"> </span>4<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2Sum<span class=\"_ _12d\"> </span>7<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _70\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-66-2": {
   "value": "Note <span class=\"_ _3\"></span>9 <span class=\"_ _4\"></span>Personnel<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>expenses, <span class=\"_ _3\"></span>remune<span class=\"_ _1\"></span>ration <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>board <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>auditor's<span class=\"_ _1\"></span> fee (N<span class=\"_ _1\"></span>OK <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>hou<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ds<span class=\"_ _0\"></span>)<span class=\"_ _130\"> </span><span class=\"ffb fs30 ls6e\">2022<span class=\"_ _5e\"> </span>2021</span>Sa<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _131\"> </span>50<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>9<span class=\"_ _70\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 87<span class=\"_ _0\"></span>9Soc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> s<span class=\"_ _0\"></span>ecur<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ty <span class=\"_ _132\"> </span>8 6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _2a\"> </span>5 4<span class=\"_ _0\"></span>09Pens<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ons<span class=\"_ _133\"> </span>2 5<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _2a\"> </span>1 0<span class=\"_ _0\"></span>29Othe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> bene<span class=\"_ _1\"></span>fi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _134\"> </span>9 3<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>3<span class=\"_ _2a\"> </span>2 0<span class=\"_ _0\"></span>18Sha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e-ba<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>d pa<span class=\"_ _3\"></span>ym<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nts<span class=\"_ _135\"> </span>3 3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _92\"> </span>0Gros<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>nnel<span class=\"_ _0\"></span> expens<span class=\"_ _0\"></span>es<span class=\"_ _136\"> </span>74<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1<span class=\"_ _70\"> </span>4<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 33<span class=\"_ _0\"></span>5- Ca<span class=\"_ _0\"></span>pi<span class=\"_ _3\"></span>ta<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>zed cos<span class=\"_ _3\"></span>ts<span class=\"_ _137\"> </span>(18<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>6)<span class=\"_ _cb\"> </span>(<span class=\"_ _0\"></span>19<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>69<span class=\"_ _0\"></span>)T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> pe<span class=\"_ _0\"></span>rsonne<span class=\"_ _0\"></span>l expe<span class=\"_ _0\"></span>nses r<span class=\"_ _0\"></span>ecogni<span class=\"_ _1\"></span>zed in P&amp;L<span class=\"_ _138\"> </span>56<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>5<span class=\"_ _70\"> </span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 06<span class=\"_ _0\"></span>7Num<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> of ful<span class=\"_ _1\"></span>l-tim<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> em<span class=\"_ _0\"></span>ployme<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> equiva<span class=\"_ _1\"></span>lent<span class=\"_ _0\"></span>s<span class=\"_ _139\"> </span><span class=\"ls6e\">49<span class=\"_ _72\"> </span>19</span>During <span class=\"_ _17\"> </span>the <span class=\"_\"> </span>o<span class=\"_ _1\"></span>rdina<span class=\"_ _0\"></span>ry <span class=\"_ _17\"> </span>course <span class=\"_ _17\"> </span>of <span class=\"_ _17\"> </span>business, <span class=\"_\"> </span>the <span class=\"_ _c\"> </span>Group <span class=\"_\"> </span>capitalizes <span class=\"_ _17\"> </span>portions <span class=\"_ _17\"> </span>of <span class=\"_ _17\"> </span>total <span class=\"_\"> </span>sala<span class=\"_ _0\"></span>ry <span class=\"_ _17\"> </span>and personnel costs toward<span class=\"_ _0\"></span>s assets under c<span class=\"_ _0\"></span>onstruction.<span class=\"_ _0\"></span> Norwegian entities <span class=\"_ _1\"></span>are<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>obl<span class=\"_ _0\"></span>igated to<span class=\"_ _1\"></span> establish a <span class=\"_ _1\"></span>man<span class=\"_ _0\"></span>datory <span class=\"_ _1\"></span>company<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>pens<span class=\"_ _0\"></span>ion. T<span class=\"_ _1\"></span>his obligation is fulfilled <span class=\"_ _17\"> </span>under <span class=\"_ _c\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>current <span class=\"_ _17\"> </span>pension <span class=\"_\"> </span>plan. <span class=\"_ _c\"> </span>No <span class=\"_ _c\"> </span>loan<span class=\"_ _0\"></span>s <span class=\"_ _c\"> </span>or <span class=\"_ _17\"> </span>guarantees <span class=\"_ _17\"> </span>have <span class=\"_ _17\"> </span>been <span class=\"_ _17\"> </span>given <span class=\"_ _17\"> </span>to <span class=\"_ _17\"> </span>the members of the b<span class=\"_ _0\"></span>oard of directors or exec<span class=\"_ _0\"></span>utive managemen<span class=\"_ _0\"></span>t. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-68-2": {
   "value": "Rem<span class=\"_ _0\"></span>uner<span class=\"_ _0\"></span>ation a<span class=\"_ _1\"></span>nd compensation to m<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ber<span class=\"_ _0\"></span>s of the<span class=\"_ _0\"></span> board(N<span class=\"_ _1\"></span>OK <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>hou<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ds<span class=\"_ _0\"></span>)<span class=\"_ _130\"> </span><span class=\"ffb fs31 ls6f\">2022<span class=\"_ _5e\"> </span>2021</span>Tore T<span class=\"_ _1\"></span>\u00f8ns<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>th (Cha<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> of the<span class=\"_ _1\"></span> Boa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d)<span class=\"_ _13a\"> </span><span class=\"ls6f\">500<span class=\"_ _fc\"> </span>500<span class=\"_ _13b\"></span><span class=\"ls0\"> </span></span>Kr<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>tofe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> Re<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>en (Me<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ber of the<span class=\"_ _1\"></span> Boa<span class=\"_ _3\"></span>rd)<span class=\"_ _0\"></span> <span class=\"_ _13c\"> </span><span class=\"ls6f\">250<span class=\"_ _fc\"> </span>250<span class=\"_ _13b\"></span><span class=\"ls0\"> </span></span>Gl<span class=\"_ _0\"></span>en Bra<span class=\"_ _3\"></span>dl<span class=\"_ _0\"></span>ey (Me<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ber of the B<span class=\"_ _1\"></span>oa<span class=\"_ _3\"></span>rd<span class=\"_ _0\"></span>)<span class=\"_ _13d\"> </span><span class=\"ls6f\">375<span class=\"_ _fc\"> </span>250<span class=\"_ _13b\"></span><span class=\"ls0\"> </span></span>Pede<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> St<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>te<span class=\"_ _18\"></span> (Mem<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> of the<span class=\"_ _1\"></span> Boa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>)<span class=\"_ _13e\"> </span><span class=\"ls6f\">250<span class=\"_ _fc\"> </span>250<span class=\"_ _13b\"></span><span class=\"ls0\"> </span></span>A<span class=\"_ _1\"></span>nne Brei<span class=\"_ _0\"></span>by (<span class=\"_ _0\"></span>Me<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ber of the<span class=\"_ _1\"></span> Boa<span class=\"_ _3\"></span>rd)<span class=\"_ _13f\"> </span><span class=\"ls6f\">250<span class=\"_ _fc\"> </span>250<span class=\"_ _13b\"></span><span class=\"ls0\"> </span></span>Yun Ki<span class=\"_ _3\"></span> Yun (Me<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ber of the boa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d) - Fr<span class=\"_ _0\"></span>om s<span class=\"_ _0\"></span>ept<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _140\"> </span><span class=\"ls6f\">250<span class=\"_ _fc\"> </span>208<span class=\"_ _13b\"></span><span class=\"ls0\"> </span></span>Ja<span class=\"_ _0\"></span>nne-G<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>et<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> A.<span class=\"_ _1\"></span> Stra<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span> (Me<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r o<span class=\"_ _0\"></span>f the<span class=\"_ _1\"></span> boa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d)<span class=\"_ _0\"></span> - Fr<span class=\"_ _0\"></span>om<span class=\"_ _1\"></span> Ma<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>h 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>21<span class=\"_ _141\"> </span><span class=\"ls6f\">500<span class=\"_ _4f\"> </span>42<span class=\"_ _142\"></span><span class=\"ls0\"> </span></span>I<span class=\"_ _0\"></span>ngvi<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>d Var<span class=\"_ _0\"></span>tda<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> (Me<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r o<span class=\"_ _0\"></span>f the<span class=\"_ _1\"></span> Boa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d) - fr<span class=\"_ _0\"></span>om Ma<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>h<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _143\"> </span><span class=\"ls6f\">250<span class=\"_ _4f\"> </span>42<span class=\"_ _142\"></span><span class=\"ls0\"> </span></span>Fr<span class=\"_ _0\"></span>ode Kj<span class=\"_ _0\"></span>\u00f8l<span class=\"_ _3\"></span>\u00e5<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> (Me<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r o<span class=\"_ _0\"></span>f the<span class=\"_ _1\"></span> Boa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d) - Unti<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> Ma<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _144\"> </span>0<span class=\"_ _145\"> </span><span class=\"ls6f\">208<span class=\"_ _13b\"></span><span class=\"ls0\"> </span></span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> boa<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>d of Di<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ors<span class=\"_ _146\"> </span>2 6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _2a\"> </span>2 0<span class=\"_ _0\"></span>00Remune<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ion a<span class=\"_ _1\"></span>nd c<span class=\"_ _1\"></span>om<span class=\"_ _0\"></span>pensa<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ion to e<span class=\"_ _0\"></span>xe<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>ut<span class=\"_ _0\"></span>ive mana<span class=\"_ _1\"></span>gem<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>22(N<span class=\"_ _1\"></span>OK <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>hou<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ds<span class=\"_ _0\"></span>)<span class=\"_ _147\"> </span><span class=\"ffb fs33\">Sa<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ry<span class=\"_ _d9\"> </span>Bonu<span class=\"_ _1\"></span>s<span class=\"_ _31\"> </span>Opt<span class=\"_ _0\"></span>ions<span class=\"_ _45\"> </span>Pe<span class=\"_ _0\"></span>nsi<span class=\"_ _1\"></span>on<span class=\"_ _cf\"> </span>Ot<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>r <span class=\"_ _e4\"> </span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l</span>H\u00e5<span class=\"_ _0\"></span>kon Andr\u00e8 Be<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>g (CEO unti<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> oc<span class=\"_ _0\"></span>t 20<span class=\"_ _0\"></span>22<span class=\"_ _0\"></span>)<span class=\"_ _148\"> </span>2 7<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _71\"></span>         <span class=\"_ _55\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _6d\"> </span>20<span class=\"_ _142\"></span> <span class=\"_ _5d\"> </span>67<span class=\"_ _142\"></span> <span class=\"_ _7d\"> </span>208<span class=\"_ _13b\"></span><span class=\"ls0\"> <span class=\"_ _149\"> </span>3 0<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _84\"></span> </span>Trond H\u00e5<span class=\"_ _0\"></span>ko<span class=\"_ _0\"></span>n Sc<span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>ug-P<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>en (CE<span class=\"_ _1\"></span>O<span class=\"_ _0\"></span> fr<span class=\"_ _0\"></span>om<span class=\"_ _1\"></span> oc<span class=\"_ _0\"></span>t 20<span class=\"_ _0\"></span>22<span class=\"_ _0\"></span>, CFO)<span class=\"fc3 sc0\"> </span>2 2<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _71\"></span>         <span class=\"_ _55\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _70\"> </span>1 3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>9<span class=\"_ _84\"></span> <span class=\"_ _6c\"> </span>67<span class=\"_ _142\"></span> <span class=\"_ _7d\"> </span>246<span class=\"_ _13b\"></span><span class=\"ls0\"> <span class=\"_ _4d\"> </span>3<span class=\"_ _0\"></span> 94<span class=\"_ _0\"></span>0<span class=\"_ _14a\"></span> </span>I<span class=\"_ _0\"></span>ngj<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>rl<span class=\"_ _3\"></span> Ska<span class=\"_ _3\"></span>rv\u00f8y (C<span class=\"_ _0\"></span>OO<span class=\"_ _0\"></span>) <span class=\"_ _8\"> </span>1 8<span class=\"_ _0\"></span>44<span class=\"_ _71\"></span>         <span class=\"_ _5b\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _5e\"> </span>600<span class=\"_ _13b\"></span> <span class=\"_ _cc\"> </span>67<span class=\"_ _142\"></span> <span class=\"_ _7d\"> </span>162<span class=\"_ _13b\"></span><span class=\"ls0\"> <span class=\"_ _4d\"> </span>2<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>73<span class=\"_ _14a\"></span> </span>Ka<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> Hol<span class=\"_ _3\"></span>o Morda<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span> (C<span class=\"_ _0\"></span>PO<span class=\"_ _0\"></span>) <span class=\"_ _14b\"> </span>1 4<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _71\"></span>         <span class=\"_ _7c\"> </span>100<span class=\"_ _13b\"></span> <span class=\"_ _5d\"> </span>567<span class=\"_ _14c\"></span>             <span class=\"_ _cc\"> </span>67<span class=\"_ _142\"></span><span class=\"ls0\"> <span class=\"_ _72\"> </span>8<span class=\"_ _14d\"></span> <span class=\"_ _50\"> </span>2<span class=\"_ _0\"></span> 22<span class=\"_ _0\"></span>4<span class=\"_ _84\"></span> </span>Od<span class=\"_ _0\"></span>d Fr<span class=\"_ _0\"></span>ode<span class=\"_ _1\"></span> Roa<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ds<span class=\"_ _3\"></span>ne<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> (CCO)<span class=\"_ _14e\"> </span>1 5<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _71\"></span>         <span class=\"_ _55\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _5e\"> </span>615<span class=\"_ _13b\"></span> <span class=\"_ _cc\"> </span>67<span class=\"_ _142\"></span> <span class=\"_ _6d\"> </span>17<span class=\"_ _142\"></span><span class=\"ls0\"> <span class=\"_ _10b\"> </span>2 2<span class=\"_ _0\"></span>32<span class=\"_ _14a\"></span> </span>He<span class=\"_ _1\"></span>nr<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> N<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>ds<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span> (T<span class=\"_ _1\"></span>echni<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> Di<span class=\"_ _3\"></span>rector fr<span class=\"_ _0\"></span>om s<span class=\"_ _0\"></span>ept<span class=\"_ _1\"></span>-22<span class=\"_ _0\"></span>)<span class=\"_ _14f\"> </span><span class=\"ls71\">380<span class=\"_ _14c\"></span><span class=\"ls70\">            <span class=\"ls0\"> <span class=\"_ _ad\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _5d\"> </span>-<span class=\"_ _ad\"> </span><span class=\"ls71\">29<span class=\"_ _142\"></span><span class=\"ls0\"> <span class=\"_ _ad\"> </span><span class=\"ls71\">22<span class=\"_ _142\"></span><span class=\"ls0\"> <span class=\"_ _d3\"> </span><span class=\"ls71\">431<span class=\"_ _13b\"></span><span class=\"ls0\"> </span></span></span></span></span></span></span></span></span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l exe<span class=\"_ _0\"></span>cutive m<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>nag<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _c2\"> </span>10<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>89<span class=\"_ _150\"></span>       <span class=\"_ _6c\"> </span>100<span class=\"_ _4a\"></span>             <span class=\"_ _3b\"> </span>3 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _71\"></span>         <span class=\"_ _7c\"> </span>364<span class=\"_ _14c\"></span>             <span class=\"_ _6d\"> </span>663<span class=\"_ _13b\"></span><span class=\"ls0\"> <span class=\"_ _10b\"> </span>1<span class=\"_ _0\"></span>4 5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _90\"></span> </span>H\u00e5kon <span class=\"_ _4\"></span>Andr\u00e8 <span class=\"_ _12\"></span>Berg<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>(former <span class=\"_ _12\"></span>CEO) <span class=\"_ _12\"></span>resigned <span class=\"_ _12\"></span>from <span class=\"_ _12\"></span>hi<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>position <span class=\"_ _12\"></span>in <span class=\"_ _39\"> </span>Oct <span class=\"_ _12\"></span>2022, <span class=\"_ _12\"></span>and <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>subsequently<span class=\"_ _0\"></span> entitled to 6-m<span class=\"_ _0\"></span>onths' severance pa<span class=\"_ _0\"></span>y. Remune<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ion a<span class=\"_ _1\"></span>nd c<span class=\"_ _1\"></span>ompe<span class=\"_ _0\"></span>nsa<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ion to e<span class=\"_ _0\"></span>xe<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>ut<span class=\"_ _0\"></span>ive mana<span class=\"_ _1\"></span>gem<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>21(N<span class=\"_ _1\"></span>OK <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>hou<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ds<span class=\"_ _0\"></span>)<span class=\"_ _c1\"> </span><span class=\"ffb fs35\">S<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>ary<span class=\"_ _43\"> </span>B<span class=\"_ _1\"></span>onus<span class=\"_ _45\"> </span>Opt<span class=\"_ _0\"></span>ions<span class=\"_ _41\"> </span>Pe<span class=\"_ _0\"></span>nsi<span class=\"_ _1\"></span>on<span class=\"_ _151\"> </span>Ot<span class=\"_ _0\"></span>her<span class=\"_ _0\"></span> <span class=\"_ _5e\"> </span>Tota<span class=\"_ _1\"></span>l</span>H\u00e5<span class=\"_ _0\"></span>kon Andr\u00e8 Be<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>g (CEO) <span class=\"_ _b0\"> </span>2 3<span class=\"_ _0\"></span>29<span class=\"_ _4e\"></span>         <span class=\"_ _61\"> </span>2<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>0<span class=\"_ _4e\"></span>         <span class=\"_ _e6\"> </span>609<span class=\"_ _152\"></span> <span class=\"_ _4b\"> </span>56<span class=\"_ _142\"></span> <span class=\"_ _76\"> </span>13<span class=\"_ _142\"></span><span class=\"ls0\"> <span class=\"_ _6d\"> </span>5<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>7<span class=\"_ _73\"></span> </span>Trond H\u00e5<span class=\"_ _0\"></span>ko<span class=\"_ _0\"></span>n Sc<span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>ug-Pet<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rs<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>n (CFO<span class=\"_ _0\"></span>) <span class=\"_ _6e\"> </span>2<span class=\"_ _0\"></span> 11<span class=\"_ _0\"></span>4<span class=\"_ _4e\"></span>         <span class=\"_ _e6\"> </span>800<span class=\"_ _13b\"></span> <span class=\"_ _61\"> </span>526<span class=\"_ _152\"></span> <span class=\"_ _4b\"> </span>56<span class=\"_ _142\"></span> <span class=\"_ _bb\"> </span>285<span class=\"_ _152\"></span><span class=\"ls0\"> <span class=\"_ _72\"> </span>3 7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _14a\"></span> </span>I<span class=\"_ _0\"></span>ngj<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>rl<span class=\"_ _3\"></span> Ska<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>v\u00f8y <span class=\"_ _0\"></span>(COO<span class=\"_ _0\"></span>) <span class=\"_ _153\"> </span>1 6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>4<span class=\"_ _4e\"></span>         <span class=\"_ _e6\"> </span>250<span class=\"_ _13b\"></span> <span class=\"_ _61\"> </span>224<span class=\"_ _13b\"></span> <span class=\"_ _4b\"> </span>57<span class=\"_ _142\"></span> <span class=\"_ _127\"> </span>165<span class=\"_ _152\"></span><span class=\"ls0\"> <span class=\"_ _72\"> </span>2 3<span class=\"_ _0\"></span>70<span class=\"_ _73\"></span> </span>Ka<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> Hol<span class=\"_ _3\"></span>o Morda<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span> (P<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>j<span class=\"_ _0\"></span>ect Di<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ector) <span class=\"_ _154\"> </span>1 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _4e\"></span>         <span class=\"_ _e6\"> </span>250<span class=\"_ _13b\"></span> <span class=\"_ _61\"> </span>212<span class=\"_ _13b\"></span> <span class=\"_ _4b\"> </span>52<span class=\"_ _142\"></span> <span class=\"_ _ad\"> </span>23<span class=\"_ _142\"></span><span class=\"ls0\"> <span class=\"_ _ad\"> </span>1<span class=\"_ _0\"></span> 74<span class=\"_ _0\"></span>5<span class=\"_ _73\"></span> </span>Trond Va<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>ug (CCO<span class=\"_ _0\"></span> unti<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>pt-21) <span class=\"_ _148\"> </span>1 3<span class=\"_ _0\"></span>28<span class=\"_ _4e\"></span>        <span class=\"_ _0\"></span> <span class=\"_ _4d\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _61\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _76\"> </span>56<span class=\"_ _142\"></span> <span class=\"_ _ad\"> </span>26<span class=\"_ _142\"></span><span class=\"ls0\"> <span class=\"_ _ad\"> </span>1<span class=\"_ _0\"></span> 41<span class=\"_ _0\"></span>0<span class=\"_ _73\"></span> </span>Odd<span class=\"_ _0\"></span> Fr<span class=\"_ _0\"></span>ode<span class=\"_ _1\"></span> Roa<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ds<span class=\"_ _3\"></span>ne<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> (CCO fr<span class=\"_ _0\"></span>om s<span class=\"_ _0\"></span>ept<span class=\"_ _1\"></span> -21<span class=\"_ _0\"></span>)<span class=\"_ _154\"> </span><span class=\"ls73\">513<span class=\"_ _13b\"></span><span class=\"ls0\"> <span class=\"_ _76\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _155\"> </span><span class=\"ls73\">53<span class=\"_ _142\"></span><span class=\"ls0\"> <span class=\"_ _61\"> </span><span class=\"ls73\">18<span class=\"_ _142\"></span><span class=\"ls0\"> <span class=\"_ _7c\"> </span>5<span class=\"_ _14d\"></span> <span class=\"_ _4b\"> </span><span class=\"ls73\">588<span class=\"_ _152\"></span><span class=\"ls0\"> </span></span></span></span></span></span></span></span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l e<span class=\"_ _0\"></span>xecutive m<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>nag<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt9 1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>4<span class=\"_ _4e\"></span><span class=\"ls72\">        <span class=\"ls0\"> <span class=\"_ _61\"> </span>3 5<span class=\"_ _0\"></span>00<span class=\"_ _4e\"></span><span class=\"ls72\">        <span class=\"ls0\"> <span class=\"_ _61\"> </span>1<span class=\"_ _0\"></span> 62<span class=\"_ _0\"></span>4<span class=\"_ _4e\"></span><span class=\"ls72\">        <span class=\"ls0\"> <span class=\"_ _e6\"> </span><span class=\"ls73\">296<span class=\"_ _152\"></span><span class=\"ls0\"> <span class=\"_ _76\"> </span><span class=\"ls73\">518<span class=\"_ _152\"></span><span class=\"ls0\"> <span class=\"_ _6d\"> </span>15<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>01<span class=\"_ _156\"></span> </span></span></span></span></span></span></span></span></span></span><span class=\"fc3 sc0\">T</span><span class=\"fc3 sc0\">r</span><span class=\"_ _1\"></span><span class=\"fc3 sc0\">o</span><span class=\"fc3 sc0\">n</span><span class=\"fc3 sc0\">d</span><span class=\"_\"> </span><span class=\"fc3 sc0\">H</span><span class=\"fc3 sc0\">\u00e5</span><span class=\"_ _1\"></span><span class=\"fc3 sc0\">k</span><span class=\"fc3 sc0\">o</span><span class=\"fc3 sc0\">n</span><span class=\"_ _12\"> </span><span class=\"fc3 sc0\">S</span><span class=\"fc3 sc0\">c</span><span class=\"fc3 sc0\">h</span><span class=\"fc3 sc0\">a</span><span class=\"fc3 sc0\">u</span><span class=\"fc3 sc0\">g</span><span class=\"_ _1\"></span><span class=\"fc3 sc0\">-</span><span class=\"_ _0\"></span><span class=\"fc3 sc0\">P</span><span class=\"fc3 sc0\">e</span><span class=\"_ _0\"></span><span class=\"fc3 sc0\">t</span><span class=\"fc3 sc0\">t</span><span class=\"fc3 sc0\">e</span><span class=\"_ _0\"></span><span class=\"fc3 sc0\">r</span><span class=\"fc3 sc0\">s</span><span class=\"fc3 sc0\">e</span><span class=\"_ _1\"></span><span class=\"fc3 sc0\">n</span><span class=\"_ _4\"></span><span class=\"fc3 sc0\">(</span><span class=\"_ _0\"></span><span class=\"fc3 sc0\">C</span><span class=\"fc3 sc0\">E</span><span class=\"fc3 sc0\">O)</span><span class=\"_ _4\"></span><span class=\"fc3 sc0\">i</span><span class=\"_ _0\"></span><span class=\"fc3 sc0\">s</span><span class=\"_ _12\"> </span><span class=\"fc3 sc0\">e</span><span class=\"_ _0\"></span><span class=\"fc3 sc0\">n</span><span class=\"fc3 sc0\">t</span><span class=\"fc3 sc0\">i</span><span class=\"_ _0\"></span><span class=\"fc3 sc0\">t</span><span class=\"fc3 sc0\">l</span><span class=\"fc3 sc0\">e</span><span class=\"_ _18\"></span><span class=\"fc3 sc0\">d</span><span class=\"_ _12\"> </span><span class=\"fc3 sc0\">t</span><span class=\"fc3 sc0\">o </span><span class=\"_ _18\"></span><span class=\"fc3 sc0\">6</span><span class=\"_ _12\"> </span><span class=\"fc3 sc0\">m</span><span class=\"fc3 sc0\">on</span><span class=\"fc3 sc0\">t</span><span class=\"fc3 sc0\">h</span><span class=\"fc3 sc0\">s</span><span class=\"_ _12\"> </span><span class=\"fc3 sc0\">s</span><span class=\"fc3 sc0\">e</span><span class=\"_ _0\"></span><span class=\"fc3 sc0\">v</span><span class=\"fc3 sc0\">e</span><span class=\"_ _0\"></span><span class=\"fc3 sc0\">r</span><span class=\"fc3 sc0\">a</span><span class=\"fc3 sc0\">n</span><span class=\"fc3 sc0\">c</span><span class=\"_ _1\"></span><span class=\"fc3 sc0\">e</span><span class=\"_ _12\"> </span><span class=\"fc3 sc0\">p</span><span class=\"fc3 sc0\">a</span><span class=\"fc3 sc0\">y</span><span class=\"_ _12\"> </span><span class=\"fc3 sc0\">i</span><span class=\"_ _0\"></span><span class=\"fc3 sc0\">f</span><span class=\"_ _12\"> </span><span class=\"fc3 sc0\">t</span><span class=\"fc3 sc0\">h</span><span class=\"fc3 sc0\">e</span>Trond <span class=\"_ _18\"></span>H\u00e5k<span class=\"_ _0\"></span>on <span class=\"_ _18\"></span>Scha<span class=\"_ _0\"></span>ug-Pettersen <span class=\"_ _1\"></span>(CEO) <span class=\"_ _18\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>entitled<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>to <span class=\"_ _1\"></span>6-<span class=\"_ _0\"></span><span class=\"ff4\">months\u2019</span> <span class=\"_ _18\"></span>severan<span class=\"_ _0\"></span>ce <span class=\"_ _18\"></span>p<span class=\"_ _0\"></span>ay <span class=\"_ _18\"></span>if <span class=\"_ _1\"></span>the <span class=\"_ _18\"></span>e<span class=\"_ _0\"></span>mployment agreement <span class=\"_ _18\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>termina<span class=\"_ _0\"></span>ted <span class=\"_ _18\"></span>b<span class=\"_ _0\"></span>y <span class=\"_ _18\"></span>the <span class=\"_ _1\"></span>Company. <span class=\"_ _1\"></span>Selected <span class=\"_ _1\"></span>key <span class=\"_ _18\"></span>emp<span class=\"_ _0\"></span>loyees <span class=\"_ _1\"></span>also <span class=\"_ _18\"></span>h<span class=\"_ _0\"></span>ave <span class=\"_ _18\"></span>a <span class=\"_ _1\"></span>non-<span class=\"_ _0\"></span>compete clause <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>their <span class=\"_ _3\"></span>empl<span class=\"_ _0\"></span>oyment <span class=\"_ _3\"></span>agreement <span class=\"_ _4\"></span>giving <span class=\"_ _3\"></span>them <span class=\"_ _3\"></span>righ<span class=\"_ _0\"></span>t <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>3<span class=\"_ _0\"></span>-<span class=\"ls3d\">6 <span class=\"_ _3\"></span></span><span class=\"ff4\">months\u2019</span> <span class=\"_ _4\"></span>pay <span class=\"_ _3\"></span>if <span class=\"_ _3\"></span>such <span class=\"_ _3\"></span>clause<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>is triggered by the Compa<span class=\"_ _0\"></span>ny.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-67-2": {
   "value": "Auditor<span class=\"_ _0\"></span>'s re<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>une<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ation(<span class=\"_ _1\"></span>NOK <span class=\"_ _1\"></span>th<span class=\"_ _0\"></span>ou<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nds<span class=\"_ _3\"></span>)<span class=\"_ _157\"> </span><span class=\"ffb fs38 ls74\">2022<span class=\"_ _ce\"> </span>2021</span>St<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>utor<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>di<span class=\"_ _3\"></span>t<span class=\"_ _158\"> </span><span class=\"ls74\">943<span class=\"_ _159\"> </span>536</span>Se<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>vi<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n r<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n to t<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>x r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>turn<span class=\"_ _15a\"> </span><span class=\"ls74\">36<span class=\"_ _7c\"> </span></span>0T<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>x a<span class=\"_ _3\"></span>dvi<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _15b\"> </span>0<span class=\"_ _7c\"> </span>0Se<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>vi<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>nr<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n to a<span class=\"_ _0\"></span>nn<span class=\"_ _0\"></span>ua<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>cc<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>unts<span class=\"_ _15c\"> </span><span class=\"ls74\">27<span class=\"_ _fc\"> </span>97</span>O<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>her s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>vi<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _15d\"> </span>6<span class=\"_ _96\"> </span><span class=\"ls74\">199</span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _15e\"> </span>1<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>11<span class=\"_ _62\"></span>        <span class=\"ls0\"> <span class=\"_ _f9\"> </span><span class=\"ls74\">832</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-69-2": {
   "value": "Note <span class=\"ls76\">10</span> Other opera<span class=\"_ _1\"></span>ting expenses (<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K <span class=\"_ _1\"></span>th<span class=\"_ _0\"></span>ous<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nds)<span class=\"_ _9b\"> </span><span class=\"fs3b ls77\">2022<span class=\"_ _3c\"> </span>2021</span>Cos<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> of p<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> (not de<span class=\"_ _1\"></span>fi<span class=\"_ _3\"></span>ne<span class=\"_ _1\"></span>d a<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> RoU<span class=\"_ _1\"></span>) <span class=\"_ _15f\"> </span>2<span class=\"_ _0\"></span> 64<span class=\"_ _0\"></span>7<span class=\"_ _50\"> </span><span class=\"ls77\">419</span>Hi<span class=\"_ _3\"></span>red e<span class=\"_ _1\"></span>qui<span class=\"_ _3\"></span>pme<span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _160\"> </span><span class=\"ls77\">633<span class=\"_ _4b\"> </span>86</span>I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>ur<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nc<span class=\"_ _3\"></span>e<span class=\"_ _161\"> </span>1<span class=\"_ _0\"></span> 77<span class=\"_ _0\"></span>5<span class=\"_ _50\"> </span><span class=\"ls77\">398</span>Cons<span class=\"_ _3\"></span>ul<span class=\"_ _3\"></span>ta<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>y fee<span class=\"_ _18\"></span>s<span class=\"_ _162\"> </span>2<span class=\"_ _0\"></span>1 0<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _d8\"> </span>14<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>9O<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> op<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>ng a<span class=\"_ _0\"></span>nd <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>dmi<span class=\"_ _3\"></span>ni<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>ve<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>x<span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>ns<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _163\"> </span>3<span class=\"_ _0\"></span>9 4<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>2<span class=\"_ _d8\"> </span>10<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l othe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> ope<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ing<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>nses<span class=\"_ _164\"> </span>6<span class=\"_ _0\"></span>5 5<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _d8\"> </span>25<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>4",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-70-2": {
   "value": "Note <span class=\"ls76\">11</span> Finance income<span class=\"_ _1\"></span> &amp; finance cost (<span class=\"_ _1\"></span>figur<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> in<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)Fina<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> inc<span class=\"_ _1\"></span>ome<span class=\"_ _165\"> </span><span class=\"ls78\">2022<span class=\"_ _5d\"> </span>2021</span>I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ome<span class=\"_ _18\"></span> 8<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>30<span class=\"_ _0\"></span> <span class=\"_ _cd\"> </span>4<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>57<span class=\"_ _0\"></span> N<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>t ch<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nge<span class=\"_ _18\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>ue of fi<span class=\"_ _3\"></span>na<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span> deri<span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s2<span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>54<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> <span class=\"_ _96\"> </span>1<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> For<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>gn exc<span class=\"_ _0\"></span>ha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> ga<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ns<span class=\"_ _166\"> </span>1<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>357<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>62<span class=\"_ _0\"></span> O<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>her fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _115\"> </span><span class=\"ls78\">10</span>196 Fina<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ia<span class=\"_ _18\"></span>l inc<span class=\"_ _1\"></span>om<span class=\"_ _0\"></span>e3<span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>32<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> <span class=\"_ _c6\"> </span>1<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>85<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> Sha<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> of n<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ome<span class=\"_ _18\"></span> fr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>oc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>pa<span class=\"_ _3\"></span>ni<span class=\"_ _3\"></span>es-9<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _167\"> </span>-6<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>4T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l fina<span class=\"_ _18\"></span>nci<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l inc<span class=\"_ _1\"></span>ome3<span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>37<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> <span class=\"_ _c6\"> </span>1<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>21<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span> Fina<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>nses<span class=\"_ _168\"> </span><span class=\"ls78\">2022<span class=\"_ _5d\"> </span>2021</span>I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t on debt<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>d b<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>owi<span class=\"_ _3\"></span>ngs<span class=\"_ _3\"></span> 3<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>12<span class=\"_ _0\"></span> <span class=\"_ _cd\"> </span>1<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>07<span class=\"_ _0\"></span> For<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>gn exc<span class=\"_ _0\"></span>ha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> l<span class=\"_ _3\"></span>os<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>es554 <span class=\"_ _159\"> </span><span class=\"ls0\">6<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>87<span class=\"_ _0\"></span> </span>O<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>her fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>x<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>es604 <span class=\"_ _5b\"> </span>40 T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l fina<span class=\"_ _18\"></span>nci<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>nses4<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>70<span class=\"_ _0\"></span> <span class=\"_ _cd\"> </span>7<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>35<span class=\"_ _0\"></span> N<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span> fina<span class=\"_ _18\"></span>nci<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> inc<span class=\"_ _1\"></span>om<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>- e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>nses3<span class=\"_ _0\"></span>0 <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> <span class=\"_ _96\"> </span>4<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> Fa<span class=\"_ _1\"></span>ir va<span class=\"_ _1\"></span>lue adj<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s - fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>l a<span class=\"_ _18\"></span>sset<span class=\"_ _0\"></span>s (<span class=\"_ _3\"></span>N<span class=\"_ _4\"></span>O<span class=\"_ _3\"></span>K<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>h<span class=\"_ _0\"></span>o<span class=\"_ _4\"> </span>u<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>)<span class=\"_ _169\"> </span><span class=\"ffb fs3e ls79\">2022<span class=\"_ _5d\"> </span>2021</span>U<span class=\"_ _1\"></span>nr<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>d c<span class=\"_ _0\"></span>ha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>n t<span class=\"_ _1\"></span>he va<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ue of i<span class=\"_ _3\"></span>nt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> s<span class=\"_ _3\"></span>w<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>p <span class=\"_ _9f\"> </span>10<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>5<span class=\"_ _16a\"></span>          <span class=\"ls0\"> <span class=\"_ _e9\"> </span>1 <span class=\"_ _0\"></span>26<span class=\"_ _0\"></span>3<span class=\"_ _16b\"></span><span class=\"ls7a\">            <span class=\"ls0\"> </span></span></span>U<span class=\"_ _1\"></span>nr<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>d c<span class=\"_ _0\"></span>ha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>n t<span class=\"_ _1\"></span>he va<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ue of con<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d to powe<span class=\"_ _18\"></span>r<span class=\"_ _2f\"> </span><span class=\"fc3 sc0\">s</span><span class=\"_ _3\"></span><span class=\"fc3 sc0\">u</span><span class=\"fc3 sc0\">p</span><span class=\"fc3 sc0\">p</span><span class=\"fc3 sc0\">l</span><span class=\"_ _3\"></span><span class=\"fc3 sc0\">y</span>1<span class=\"_ _0\"></span>3 6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _4f\"> </span><span class=\"ls79\">274<span class=\"_ _94\"></span><span class=\"ls0\"> </span></span>Re<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>d p<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ofi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> (l<span class=\"_ _3\"></span>os<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>) r<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d to powe<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span> s<span class=\"_ _3\"></span>up<span class=\"_ _0\"></span>pl<span class=\"_ _3\"></span>y c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ct <span class=\"_ _e1\"> </span>1<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>3<span class=\"_ _4d\"> </span>-<span class=\"_ _5a\"></span> Fa<span class=\"_ _1\"></span>ir va<span class=\"_ _1\"></span>lue adj<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>cog<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>d in profi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span> and l<span class=\"_ _1\"></span>oss<span class=\"_ _1\"></span>            25<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7 <span class=\"_ _96\"> </span>1 5<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> Interest <span class=\"_ _4\"></span>inc<span class=\"_ _0\"></span>ome <span class=\"_ _4\"></span>is<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>mai<span class=\"_ _0\"></span>nly <span class=\"_ _4\"></span>rel<span class=\"_ _0\"></span>ated <span class=\"_ _12\"></span>to <span class=\"_ _4\"></span>in<span class=\"_ _0\"></span>terest <span class=\"_ _12\"></span>on <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ash <span class=\"_ _4\"></span>dep<span class=\"_ _0\"></span>osits <span class=\"_ _4\"></span>held<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>with <span class=\"_ _39\"> </span>Norwegian <span class=\"_ _12\"></span>financia<span class=\"_ _0\"></span>l institutions. <span class=\"_ _4\"></span>Incurr<span class=\"_ _0\"></span>ed <span class=\"_ _4\"></span>interest <span class=\"_ _12\"></span>expenses <span class=\"_ _12\"></span>and <span class=\"_ _4\"></span>establ<span class=\"_ _0\"></span>ishing <span class=\"_ _12\"></span>fees <span class=\"_ _4\"></span>are <span class=\"_ _12\"></span>capitalized <span class=\"_ _12\"></span>as <span class=\"_ _4\"></span>pa<span class=\"_ _0\"></span>rt <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>assets under construction in<span class=\"_ _0\"></span> accordance with IA<span class=\"_ _0\"></span>S 23.  The <span class=\"_ _3\"></span>negative <span class=\"_ _3\"></span>impac<span class=\"_ _0\"></span>t <span class=\"_ _3\"></span>from <span class=\"_ _3\"></span>sha<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>net <span class=\"_ _3\"></span>inc<span class=\"_ _0\"></span>ome <span class=\"_ _3\"></span>from <span class=\"_ _3\"></span>as<span class=\"_ _0\"></span>sociated <span class=\"_ _3\"></span>compani<span class=\"_ _0\"></span>es <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>related <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>a loss at K Smart Farmin<span class=\"_ _0\"></span>g.  The Group did not have <span class=\"_ _0\"></span>any fair val<span class=\"_ _0\"></span>ue adjustments of financia<span class=\"_ _0\"></span>l liabilities in 2022. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-72-2": {
   "value": "Note 12 Invest<span class=\"_ _1\"></span>ments in associated <span class=\"_ _1\"></span>companies The<span class=\"_ _1\"></span> grou<span class=\"_ _0\"></span>p ha<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>he fol<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>ow<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ng i<span class=\"_ _3\"></span>nves<span class=\"_ _0\"></span>tm<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nts<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _18\"></span>d<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ompa<span class=\"_ _0\"></span>ni<span class=\"_ _3\"></span>es<span class=\"_ _0\"></span>:(f<span class=\"_ _1\"></span>igur<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> in NO<span class=\"_ _1\"></span>K 10<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)L<span class=\"_ _0\"></span>oc<span class=\"_ _1\"></span>ation a<span class=\"_ _1\"></span>nd pla<span class=\"_ _1\"></span>ce of businessOw<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>rship<span class=\"_ _3a\"> </span>V<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>ing s<span class=\"_ _1\"></span>hare<span class=\"_ _0\"></span> K Sma<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t Fa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ng Co., L<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>d<span class=\"_ _16c\"> </span>49<span class=\"_ _0\"></span> %<span class=\"_ _155\"> </span>4<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span> %Ga<span class=\"_ _0\"></span>ngwa<span class=\"_ _0\"></span>ngna<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>-r<span class=\"_ _0\"></span>o, South Kor<span class=\"_ _0\"></span>eaI<span class=\"_ _0\"></span>nv<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>me<span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> c<span class=\"_ _0\"></span>os<span class=\"_ _3\"></span>t 31<span class=\"_ _0\"></span>.05<span class=\"_ _0\"></span>.2127<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> Sha<span class=\"_ _3\"></span>re of net<span class=\"_ _18\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>ome<span class=\"_ _18\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _16d\"> </span><span class=\"ffb\">-6<span class=\"_ _0\"></span>34</span>For<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>gn c<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ency <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>on ga<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>/(l<span class=\"_ _3\"></span>os<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>) 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _af\"> </span><span class=\"ffb\">-5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0</span>N<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> book va<span class=\"_ _1\"></span>lue <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> De<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ber<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1       26<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>19<span class=\"_ _0\"></span> Sha<span class=\"_ _3\"></span>re of net<span class=\"_ _18\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>ome<span class=\"_ _18\"></span> YT<span class=\"_ _1\"></span>D 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _16e\"> </span><span class=\"ffb\">-9<span class=\"_ _0\"></span>47</span>For<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>gn c<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ency <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>on ga<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>/(l<span class=\"_ _3\"></span>os<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>) YTD 20<span class=\"_ _0\"></span>22<span class=\"_ _16f\"> </span><span class=\"ffb\">1 <span class=\"_ _0\"></span>36<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> </span>N<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> book va<span class=\"_ _1\"></span>lue <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> De<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ber<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2       26<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>35<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>nv<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>me<span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>n a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>oc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _1\"></span>d c<span class=\"_ _0\"></span>ompa<span class=\"_ _0\"></span>ni<span class=\"_ _3\"></span>es<span class=\"_ _0\"></span> a<span class=\"_ _3\"></span>re recogni<span class=\"_ _3\"></span>ze<span class=\"_ _1\"></span>d u<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>g t<span class=\"_ _1\"></span>he e<span class=\"_ _1\"></span>qui<span class=\"_ _3\"></span>ty m<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>thod. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-73-2": {
   "value": "Note 13 Tax Cal<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ula<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ion of c<span class=\"_ _1\"></span>urr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> and defe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>d t<span class=\"_ _0\"></span>ax/de<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>x be<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>fit(<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K <span class=\"_ _1\"></span>thou<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>ands<span class=\"_ _1\"></span>)<span class=\"_ _170\"> </span><span class=\"fs42 ls7c\">2022<span class=\"_ _4b\"> </span>2021</span>I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>ngi<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>ts<span class=\"_ _171\"> </span>1<span class=\"_ _0\"></span>3 4<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _bb\"> </span>13<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7Fi<span class=\"_ _3\"></span>xed a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>ts<span class=\"_ _172\"> </span>1<span class=\"_ _0\"></span>9 7<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _173\"> </span>(1<span class=\"_ _0\"></span> 29<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ve<span class=\"_ _1\"></span>ntor<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _174\"> </span>5<span class=\"_ _0\"></span>8 9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7<span class=\"_ _bb\"> </span>14<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9Ri<span class=\"_ _3\"></span>ght<span class=\"_ _1\"></span>-of-u<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _175\"> </span>2<span class=\"_ _0\"></span>0 8<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>3<span class=\"_ _155\"> </span>9<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>e l<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>bi<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _176\"> </span>(2<span class=\"_ _0\"></span>1 7<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _177\"> </span>(1<span class=\"_ _0\"></span>0 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)Other c<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ent<span class=\"_ _1\"></span> l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _11f\"> </span><span class=\"ls7c\">14<span class=\"_ _9f\"> </span>18</span>N<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span> t<span class=\"_ _1\"></span>em<span class=\"_ _18\"></span>p<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span>ffe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ences<span class=\"_ _121\"> </span>91<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>5<span class=\"_ _bb\"> </span>26<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4Ta<span class=\"_ _0\"></span>x l<span class=\"_ _3\"></span>os<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>d <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d<span class=\"_ _178\"> </span>(2<span class=\"_ _0\"></span>81<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>)<span class=\"_ _179\"> </span>(1<span class=\"_ _0\"></span>43<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)Cha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> due t<span class=\"_ _1\"></span>o un<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ze<span class=\"_ _1\"></span>d fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>ns<span class=\"_ _3\"></span>trume<span class=\"_ _1\"></span>nts<span class=\"_ _120\"> </span>2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>23<span class=\"_ _ad\"> </span>1 <span class=\"_ _0\"></span>53<span class=\"_ _0\"></span>8Ba<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span> defe<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ed t<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>x<span class=\"_ _db\"> </span>(1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>4 8<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _179\"> </span>(1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>5 2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)De<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ed t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span> (2<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>%)<span class=\"_ _17a\"> </span>(3<span class=\"_ _0\"></span>6 2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>)<span class=\"_ _177\"> </span>(2<span class=\"_ _0\"></span>5 3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>)De<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ed t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span> b<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nefi<span class=\"_ _0\"></span>t not recogni<span class=\"_ _3\"></span>ze<span class=\"_ _1\"></span>d <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n the<span class=\"_ _1\"></span> ba<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>e s<span class=\"_ _0\"></span>hee<span class=\"_ _18\"></span>t*<span class=\"_ _17b\"> </span>3<span class=\"_ _0\"></span>4 1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>9<span class=\"_ _bb\"> </span>24<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0Defe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>d t<span class=\"_ _0\"></span>ax in the<span class=\"_ _0\"></span> bal<span class=\"_ _1\"></span>anc<span class=\"_ _1\"></span>e she<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _17c\"> </span>(2 0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _cd\"> </span>(1<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6)*<span class=\"_ _1\"></span>Defer<span class=\"_ _18\"></span>re<span class=\"_ _1\"></span>d<span class=\"_ _0\"></span> t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>x <span class=\"_ _0\"></span>benefit has h<span class=\"_ _0\"></span>istor<span class=\"_ _1\"></span>ically n<span class=\"_ _0\"></span>ot been re<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>gn<span class=\"_ _0\"></span>ized in the b<span class=\"_ _0\"></span>ala<span class=\"_ _0\"></span>nce s<span class=\"_ _1\"></span>h<span class=\"_ _0\"></span>ee<span class=\"_ _1\"></span>t as the Compa<span class=\"_ _0\"></span>ny<span class=\"_ _0\"></span> is in <span class=\"_ _0\"></span>it<span class=\"_ _1\"></span>s star<span class=\"_ _1\"></span>t-up p<span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>ase an<span class=\"_ _0\"></span>ddo<span class=\"_ _0\"></span>es no<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> h<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>e an<span class=\"_ _0\"></span>y h<span class=\"_ _0\"></span>ist<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>ical r<span class=\"_ _1\"></span>esults t<span class=\"_ _1\"></span>o re<span class=\"_ _1\"></span>fer<span class=\"_ _1\"></span> to when a<span class=\"_ _0\"></span>sse<span class=\"_ _1\"></span>ssing<span class=\"_ _0\"></span> whet<span class=\"_ _1\"></span>h<span class=\"_ _0\"></span>er<span class=\"_ _18\"></span> fu<span class=\"_ _0\"></span>ture<span class=\"_ _1\"></span> taxa<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>le pr<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>fits<span class=\"_ _1\"></span> will be sufficient<span class=\"_ _1\"></span> to u<span class=\"_ _0\"></span>tiliz<span class=\"_ _1\"></span>e t<span class=\"_ _1\"></span>h<span class=\"_ _0\"></span>e t<span class=\"_ _1\"></span>ax",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-75-3": {
   "value": "I<span class=\"_ _0\"></span>nv<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>me<span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> c<span class=\"_ _0\"></span>os<span class=\"_ _3\"></span>t 31<span class=\"_ _0\"></span>.05<span class=\"_ _0\"></span>.2127<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> Sha<span class=\"_ _3\"></span>re of net<span class=\"_ _18\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>ome<span class=\"_ _18\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _16d\"> </span><span class=\"ffb\">-6<span class=\"_ _0\"></span>34</span>For<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>gn c<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ency <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>on ga<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>/(l<span class=\"_ _3\"></span>os<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>) 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _af\"> </span><span class=\"ffb\">-5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0</span>N<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> book va<span class=\"_ _1\"></span>lue <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> De<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ber<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1       26<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>19<span class=\"_ _0\"></span> Sha<span class=\"_ _3\"></span>re of net<span class=\"_ _18\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>ome<span class=\"_ _18\"></span> YT<span class=\"_ _1\"></span>D 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _16e\"> </span><span class=\"ffb\">-9<span class=\"_ _0\"></span>47</span>For<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>gn c<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ency <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>on ga<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>/(l<span class=\"_ _3\"></span>os<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>) YTD 20<span class=\"_ _0\"></span>22<span class=\"_ _16f\"> </span><span class=\"ffb\">1 <span class=\"_ _0\"></span>36<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> </span>N<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span> book va<span class=\"_ _1\"></span>lue <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> De<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ber<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2       26<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>35<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>nv<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>me<span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>n a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>oc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _1\"></span>d c<span class=\"_ _0\"></span>ompa<span class=\"_ _0\"></span>ni<span class=\"_ _3\"></span>es<span class=\"_ _0\"></span> a<span class=\"_ _3\"></span>re recogni<span class=\"_ _3\"></span>ze<span class=\"_ _1\"></span>d u<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>g t<span class=\"_ _1\"></span>he e<span class=\"_ _1\"></span>qui<span class=\"_ _3\"></span>ty m<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>thod. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-74-2": {
   "value": "Ba<span class=\"_ _18\"></span>sis f<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span> inc<span class=\"_ _1\"></span>ome<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>ax expe<span class=\"_ _0\"></span>nse<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span> cha<span class=\"_ _18\"></span>nge<span class=\"_ _0\"></span>s in defe<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d t<span class=\"_ _0\"></span>ax a<span class=\"_ _18\"></span>nd t<span class=\"_ _0\"></span>ax pa<span class=\"_ _1\"></span>ya<span class=\"_ _1\"></span>ble(<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K <span class=\"_ _1\"></span>thou<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>ands<span class=\"_ _1\"></span>)<span class=\"_ _17d\"> </span><span class=\"fs44 ls7d\">2022<span class=\"_ _4b\"> </span>2021</span>Re<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>ul<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> before t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _17e\"> </span>(3<span class=\"_ _0\"></span>2 7<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _177\"> </span>(32<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>7)Perma<span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>nt di<span class=\"_ _3\"></span>ffe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nc<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>n r<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>on to e<span class=\"_ _1\"></span>qu<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>y tra<span class=\"_ _3\"></span>ns<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _17f\"> </span>0<span class=\"_ _177\"> </span>(2<span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>62<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>)Perma<span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>nt di<span class=\"_ _3\"></span>ffe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nc<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>n r<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>on to s<span class=\"_ _3\"></span>ka<span class=\"_ _0\"></span>tt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>fun<span class=\"_ _0\"></span>n<span class=\"_ _93\"> </span>(4<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _cd\"> </span>(4<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0)Othe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> perma<span class=\"_ _0\"></span>nent<span class=\"_ _1\"></span> di<span class=\"_ _3\"></span>ffe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ences<span class=\"_ _180\"> </span>(7<span class=\"_ _0\"></span> 38<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _5b\"> </span><span class=\"ls7d\">831</span>Ba<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> fo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> t<span class=\"_ _1\"></span>he t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span> expens<span class=\"_ _0\"></span>e i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>he cu<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>ent<span class=\"_ _1\"></span> yea<span class=\"_ _0\"></span>r<span class=\"_ _f1\"> </span>(4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>60<span class=\"_ _0\"></span>)<span class=\"_ _177\"> </span>(6<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>49<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)Cha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n te<span class=\"_ _18\"></span>mpor<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y d<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ffe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nc<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _181\"> </span>(6<span class=\"_ _0\"></span>4 2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _177\"> </span>(31<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>8)Cha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n te<span class=\"_ _18\"></span>mpor<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y d<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ffe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nc<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> due t<span class=\"_ _1\"></span>o a<span class=\"_ _3\"></span>cq<span class=\"_ _0\"></span>ui<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _a3\"> </span>0<span class=\"_ _2a\"> </span>27<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>7Re<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>ul<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> Kr<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ft<span class=\"_ _1\"></span> La<span class=\"_ _0\"></span>ks<span class=\"_ _3\"></span> A<span class=\"_ _1\"></span>S t<span class=\"_ _1\"></span>o p<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ya<span class=\"_ _3\"></span>bl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> ta<span class=\"_ _0\"></span>x<span class=\"_ _182\"> </span>0<span class=\"_ _173\"> </span>(5 3<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>6)Re<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>ul<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> Kr<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ft<span class=\"_ _1\"></span> La<span class=\"_ _0\"></span>ks<span class=\"_ _3\"></span> A<span class=\"_ _1\"></span>S be<span class=\"_ _1\"></span>for<span class=\"_ _0\"></span>e a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>qui<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _183\"> </span>0<span class=\"_ _76\"> </span>2<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7Cha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n tax<span class=\"_ _0\"></span> l<span class=\"_ _3\"></span>os<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> ca<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>d for<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d<span class=\"_ _184\"> </span>(1<span class=\"_ _0\"></span>09<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _177\"> </span>(68<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>08<span class=\"_ _0\"></span>)Ba<span class=\"_ _18\"></span>sis f<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span> pa<span class=\"_ _1\"></span>ya<span class=\"_ _1\"></span>ble t<span class=\"_ _0\"></span>axes in t<span class=\"_ _0\"></span>he income<span class=\"_ _0\"></span> state<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _185\"> </span>9 <span class=\"_ _0\"></span>43<span class=\"_ _0\"></span>9<span class=\"_ _155\"> </span>4<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>63",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-76-2": {
   "value": "Note 14 Earnings <span class=\"_ _1\"></span>per share 2022 2021(<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thous<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nds)Consol<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>dConsol<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>dL<span class=\"_ _1\"></span>os<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>buta<span class=\"_ _0\"></span>bl<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span> t<span class=\"_ _1\"></span>o the<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>qu<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>y owne<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> of the<span class=\"_ _1\"></span> Pa<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nt c<span class=\"_ _0\"></span>om<span class=\"_ _1\"></span>pa<span class=\"_ _3\"></span>ny<span class=\"_ _af\"> </span>(<span class=\"_ _0\"></span>32<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>)<span class=\"_ _3b\"> </span>(2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)L<span class=\"_ _0\"></span>oss<span class=\"_ _1\"></span> for <span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lc<span class=\"_ _1\"></span>ula<span class=\"_ _18\"></span>t<span class=\"_ _0\"></span>ion of dil<span class=\"_ _1\"></span>ut<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d e<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ning<span class=\"_ _1\"></span>s pe<span class=\"_ _0\"></span>r sha<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _a8\"> </span>(32<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>)<span class=\"_ _3b\"> </span>(26<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)W<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ght<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d a<span class=\"_ _3\"></span>vera<span class=\"_ _3\"></span>ge<span class=\"_ _18\"></span> n<span class=\"_ _0\"></span>umbe<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>f s<span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span>res<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>uts<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ng<span class=\"_ _195\"> </span>3<span class=\"_ _0\"></span>37<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _196\"></span>   <span class=\"ls0\"> <span class=\"_ _197\"> </span>2<span class=\"_ _0\"></span>91<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _196\"></span><span class=\"ls81\">   <span class=\"ls0\"> </span></span></span>Di<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>uti<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> opti<span class=\"_ _3\"></span>ons<span class=\"_ _146\"> </span>-<span class=\"_ _5a\"></span> <span class=\"_ _197\"> </span>-<span class=\"_ _5a\"></span> Aver<span class=\"_ _0\"></span>ag<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> num<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> of sha<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s a<span class=\"_ _1\"></span>nd opt<span class=\"_ _0\"></span>ions<span class=\"_ _1\"></span> used in ca<span class=\"_ _18\"></span>lc<span class=\"_ _1\"></span>ula<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ion f<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span> dil<span class=\"_ _1\"></span>ut<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d EPS<span class=\"_ _51\"> </span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>15<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _196\"></span>   <span class=\"ls0\"> <span class=\"_ _197\"> </span>2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>91<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _196\"></span><span class=\"ls81\">   <span class=\"ls0\"> </span></span></span>Ba<span class=\"_ _18\"></span>sic<span class=\"_ _18\"></span> e<span class=\"_ _0\"></span>arnings<span class=\"_ _1\"></span> pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> sha<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span> (N<span class=\"_ _0\"></span>O<span class=\"_ _0\"></span>K)<span class=\"_ _198\"> </span>(0,10<span class=\"_ _0\"></span>)<span class=\"_ _4f\"> </span>(0,09<span class=\"_ _0\"></span>)Di<span class=\"_ _1\"></span>lute<span class=\"_ _0\"></span>d e<span class=\"_ _0\"></span>arnings<span class=\"_ _1\"></span> pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> sha<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span> (N<span class=\"_ _0\"></span>O<span class=\"_ _0\"></span>K)<span class=\"_ _f3\"> </span>(0,10<span class=\"_ _0\"></span>)<span class=\"_ _4f\"> </span>(0,09<span class=\"_ _0\"></span>)Basic <span class=\"_ _39\"> </span>earn<span class=\"_ _0\"></span>ings <span class=\"_ _39\"> </span>per <span class=\"_ _16\"> </span>share<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>are <span class=\"_ _16\"> </span>based <span class=\"_ _16\"> </span>on <span class=\"_ _16\"> </span>the <span class=\"_ _39\"> </span>wei<span class=\"_ _0\"></span>ghted <span class=\"_ _39\"> </span>a<span class=\"_ _0\"></span>verage <span class=\"_ _39\"> </span>n<span class=\"_ _0\"></span>umber <span class=\"_ _16\"> </span>of <span class=\"_ _39\"> </span>com<span class=\"_ _0\"></span>mon <span class=\"_ _16\"> </span>shares outstanding during the p<span class=\"_ _0\"></span>eriod. <span class=\"_ _0\"></span> 2022: <span class=\"_ _18\"></span>The <span class=\"_ _1\"></span>Company <span class=\"_ _1\"></span>started <span class=\"_ _1\"></span>the <span class=\"_ _18\"></span>year <span class=\"_ _1\"></span>with <span class=\"_ _18\"></span>310,796<span class=\"_ _0\"></span>,489 <span class=\"_ _18\"></span>sha<span class=\"_ _0\"></span>res. <span class=\"_ _18\"></span>In <span class=\"_ _18\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>end <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>March <span class=\"_ _18\"></span>shares <span class=\"_ _1\"></span>options to <span class=\"_ _18\"></span>the <span class=\"_ _1\"></span>employees were <span class=\"_ _18\"></span>exerci<span class=\"_ _0\"></span>sed <span class=\"_ _18\"></span>in<span class=\"_ _0\"></span>creasing <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>total <span class=\"_ _18\"></span>number o<span class=\"_ _1\"></span>f <span class=\"_ _1\"></span>shares <span class=\"_ _1\"></span>with <span class=\"_ _1\"></span>1,625,000, <span class=\"_ _1\"></span>followed by <span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>issue <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>33,333,333 <span class=\"_ _0\"></span>new <span class=\"_ _0\"></span>shares <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>raise <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>April. <span class=\"_ _0\"></span>Therefor <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>wei<span class=\"_ _0\"></span>ghted <span class=\"_ _0\"></span>average number <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>shares <span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>utstandin<span class=\"_ _0\"></span>g <span class=\"_ _3\"></span>YTD <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>has <span class=\"_ _3\"></span>been<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>calculated <span class=\"_ _3\"></span>by <span class=\"_ _3\"></span>app<span class=\"_ _0\"></span>lying <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>weight <span class=\"_ _3\"></span>of <span class=\"_ _12\"> </span>1/4<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>of the <span class=\"_ _3\"></span>number <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>sha<span class=\"_ _0\"></span>res <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>efore <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>pital <span class=\"_ _3\"></span>raise <span class=\"_ _3\"></span>in <span class=\"_ _0\"></span>Q1 <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>(310,796,489 <span class=\"_ _3\"></span>sha<span class=\"_ _0\"></span>res), <span class=\"_ _3\"></span>and <span class=\"_ _0\"></span>3/4 <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the total number of sha<span class=\"_ _0\"></span>res after the capital<span class=\"_ _0\"></span> raise (345,754,822 <span class=\"_ _0\"></span>shares).  <span class=\"_ _0\"></span> 2021: T<span class=\"_ _1\"></span>he<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Company<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>issue<span class=\"_ _0\"></span>d 83,333,333 <span class=\"_ _1\"></span>new shares in <span class=\"_ _1\"></span>a capital raise <span class=\"_ _1\"></span>in March <span class=\"_ _1\"></span>2021, and<span class=\"_ _0\"></span> another 2,190,694 <span class=\"_ _12\"></span>in <span class=\"_ _39\"> </span>August <span class=\"_ _12\"> </span>2<span class=\"_ _0\"></span>021, <span class=\"_ _12\"> </span>and <span class=\"_ _39\"> </span>another <span class=\"_ _39\"> </span>5,541,374 <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>November <span class=\"_ _12\"> </span>20<span class=\"_ _0\"></span>21. <span class=\"_ _12\"></span>The <span class=\"_ _39\"> </span>weighted <span class=\"_ _12\"> </span>a<span class=\"_ _0\"></span>verage number of <span class=\"_ _1\"></span>shares outstanding in 2021 <span class=\"_ _1\"></span>has <span class=\"_ _1\"></span>been calculated by <span class=\"_ _1\"></span>app<span class=\"_ _0\"></span>lying a <span class=\"_ _1\"></span>weight o<span class=\"_ _1\"></span>f 2/12 <span class=\"_ _1\"></span>of the number <span class=\"_ _16\"> </span>of<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>shares <span class=\"_ _c\"> </span>befor<span class=\"_ _0\"></span>e <span class=\"_ _16\"> </span>the <span class=\"_ _c\"> </span>capital <span class=\"_ _c\"> </span>raise <span class=\"_ _16\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>Ma<span class=\"_ _0\"></span>rch <span class=\"_ _16\"> </span>2021 <span class=\"_ _c\"> </span>(219,731,08<span class=\"_ _3\"></span>8 <span class=\"_ _16\"> </span>shares), <span class=\"_ _c\"> </span>6/12 <span class=\"_ _c\"> </span>of <span class=\"_ _c\"> </span>the number <span class=\"_ _12\"></span>of <span class=\"_ _12\"> </span>sha<span class=\"_ _0\"></span>res <span class=\"_ _12\"></span>after <span class=\"_ _39\"> </span>the <span class=\"_ _12\"> </span>cap<span class=\"_ _0\"></span>ital <span class=\"_ _12\"></span>raise <span class=\"_ _12\"> </span>(<span class=\"_ _0\"></span>303,064,421 <span class=\"_ _12\"></span>shares), <span class=\"_ _39\"> </span>and <span class=\"_ _12\"> </span>1/12 <span class=\"_ _39\"> </span>of <span class=\"_ _12\"> </span>the<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>shares <span class=\"_ _12\"> </span>of <span class=\"_ _39\"> </span>the shares <span class=\"_ _3\"></span>after <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>acquisition<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>Kra<span class=\"_ _0\"></span>ft <span class=\"_ _3\"></span>Laks <span class=\"_ _3\"></span>(3<span class=\"_ _0\"></span>05,255,<span class=\"_ _0\"></span>115), <span class=\"_ _3\"></span>and <span class=\"_ _4\"></span>3/12 <span class=\"_ _3\"></span>after <span class=\"_ _4\"></span>the <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>rivate <span class=\"_ _3\"></span>plac<span class=\"_ _0\"></span>ement with Cargill<span class=\"_ _0\"></span> of the total number afte<span class=\"_ _0\"></span>r the final a<span class=\"_ _0\"></span>djustment in November 2<span class=\"_ _0\"></span>021 (310,796,<span class=\"_ _0\"></span>489).<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-77-2": {
   "value": "Com<span class=\"_ _0\"></span>pone<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s of the<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>ax expe<span class=\"_ _0\"></span>nse(<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K <span class=\"_ _1\"></span>thou<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>ands<span class=\"_ _1\"></span>)<span class=\"_ _17d\"> </span><span class=\"fs46 ls7e\">2022<span class=\"_ _4b\"> </span>2021</span>Pa<span class=\"_ _3\"></span>ya<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> ta<span class=\"_ _0\"></span>x o<span class=\"_ _0\"></span>n thi<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>'s<span class=\"_ _3\"></span> r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>ul<span class=\"_ _3\"></span>t<span class=\"_ _122\"> </span>2<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _186\"></span> <span class=\"_ _f9\"> </span>1 0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _186\"></span> Tot<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> p<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ya<span class=\"_ _3\"></span>bl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> ta<span class=\"_ _0\"></span>x<span class=\"_ _187\"> </span>2<span class=\"_ _0\"></span> 07<span class=\"_ _0\"></span>7<span class=\"_ _186\"></span> <span class=\"_ _7a\"> </span>1<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>26<span class=\"_ _0\"></span>,0<span class=\"_ _b4\"></span> Cha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n defe<span class=\"_ _1\"></span>rr<span class=\"_ _0\"></span>ed t<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>x<span class=\"_ _188\"> </span>(1<span class=\"_ _0\"></span>0 9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _cd\"> </span>(<span class=\"_ _0\"></span>7 8<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>)De<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ed t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>n r<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ton t<span class=\"_ _1\"></span>o a<span class=\"_ _3\"></span>qui<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> of K<span class=\"_ _0\"></span>ra<span class=\"_ _3\"></span>ft L<span class=\"_ _18\"></span>a<span class=\"_ _3\"></span>ks<span class=\"_ _3\"></span> A<span class=\"_ _1\"></span>S<span class=\"_ _185\"> </span>0<span class=\"_ _173\"> </span>(6 5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)Cha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n defe<span class=\"_ _1\"></span>rr<span class=\"_ _0\"></span>ed t<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>x d<span class=\"_ _0\"></span>ue<span class=\"_ _1\"></span> to pr<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>vi<span class=\"_ _3\"></span>ou<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> ye<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> gr<span class=\"_ _0\"></span>ou<span class=\"_ _0\"></span>p c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>buti<span class=\"_ _3\"></span>on<span class=\"_ _189\"> </span>(1<span class=\"_ _0\"></span> 02<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>)<span class=\"_ _69\"> </span>0Cha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n defe<span class=\"_ _1\"></span>rr<span class=\"_ _0\"></span>ed t<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>x n<span class=\"_ _0\"></span>ot s<span class=\"_ _0\"></span>ho<span class=\"_ _0\"></span>w<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n the<span class=\"_ _1\"></span> ba<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>e s<span class=\"_ _0\"></span>hee<span class=\"_ _18\"></span>t<span class=\"_ _18a\"> </span>9<span class=\"_ _0\"></span> 86<span class=\"_ _0\"></span>9<span class=\"_ _155\"> </span>6<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>0Ta<span class=\"_ _0\"></span>x expens<span class=\"_ _0\"></span>e<span class=\"_ _18b\"> </span>0<span class=\"_ _173\"> </span>(6 5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)Reconc<span class=\"_ _18\"></span>ilia<span class=\"_ _18\"></span>t<span class=\"_ _0\"></span>ion of t<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>x e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>nse<span class=\"_ _0\"></span> wit<span class=\"_ _0\"></span>h t<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span> nom<span class=\"_ _0\"></span>ina<span class=\"_ _1\"></span>l tax rate(<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K <span class=\"_ _1\"></span>thou<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>ands<span class=\"_ _1\"></span>)<span class=\"_ _17d\"> </span><span class=\"fs46 ls7e\">2022<span class=\"_ _4b\"> </span>2021</span>Re<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>ul<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> befor<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> ta<span class=\"_ _0\"></span>xes<span class=\"_ _17e\"> </span>(32<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _177\"> </span>(32<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)Ca<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _18\"></span>d<span class=\"_ _0\"></span> ta<span class=\"_ _0\"></span>x (<span class=\"_ _0\"></span>22<span class=\"_ _0\"></span>%)<span class=\"_ _18c\"> </span>(7<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _173\"> </span>(7 2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1)Ta<span class=\"_ _0\"></span>x expens<span class=\"_ _0\"></span>e<span class=\"_ _18b\"> </span>0<span class=\"_ _173\"> </span>(6 5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)Di<span class=\"_ _3\"></span>ffe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nc<span class=\"_ _0\"></span>e<span class=\"_ _18d\"> </span>7<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>0<span class=\"_ _18e\"> </span><span class=\"ls7e\">738</span>T<span class=\"_ _1\"></span>he di<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nce<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>onsists of:T<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>x on<span class=\"_ _0\"></span> pe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>ne<span class=\"_ _1\"></span>nt di<span class=\"_ _0\"></span>fferences<span class=\"_ _18f\"> </span>(2<span class=\"_ _0\"></span> 66<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _cd\"> </span>(6<span class=\"_ _0\"></span> 04<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)Cha<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ge<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n t<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>x r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _190\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _f9\"> </span>-<span class=\"_ _5a\"></span> Cha<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ge<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n de<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>d ta<span class=\"_ _0\"></span>x<span class=\"_ _191\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _f9\"> </span>-<span class=\"_ _5a\"></span> Cha<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ge<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n de<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>d ta<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span> due t<span class=\"_ _1\"></span>o c<span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ge<span class=\"_ _18\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _157\"> </span>-<span class=\"_ _5a\"></span> <span class=\"_ _f9\"> </span>-<span class=\"_ _110\"></span> Cha<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ge<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n de<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>d ta<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span> not s<span class=\"_ _0\"></span>ho<span class=\"_ _0\"></span>w<span class=\"_ _1\"></span>n i<span class=\"_ _3\"></span>n the<span class=\"_ _1\"></span> ba<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> s<span class=\"_ _3\"></span>he<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _192\"> </span>9 8<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>9<span class=\"_ _155\"> </span>6 7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>0Cha<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ge<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n de<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>d ta<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span> due t<span class=\"_ _1\"></span>o a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _f3\"> </span>-<span class=\"_ _5a\"></span> <span class=\"_ _f9\"> </span>-<span class=\"_ _5a\"></span> Cha<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ge<span class=\"_ _1\"></span> due<span class=\"_ _1\"></span> to unr<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ze<span class=\"_ _1\"></span>d fi<span class=\"_ _3\"></span>na<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>ns<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ume<span class=\"_ _18\"></span>nts<span class=\"_ _193\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _f9\"> </span>-<span class=\"_ _5a\"></span> Sum<span class=\"_ _1\"></span> expl<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ned di<span class=\"_ _3\"></span>ffe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nc<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _194\"> </span>7 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _5b\"> </span><span class=\"ls7f\">738</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-79-2": {
   "value": "Note 15 Govern<span class=\"_ _1\"></span>ment grants The <span class=\"_ _15\"> </span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _15\"> </span>has <span class=\"_ _f\"> </span>received <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>commitment <span class=\"_ _f\"> </span>from <span class=\"_ _f\"> </span>The <span class=\"_ _f\"> </span>Norwegian <span class=\"_ _f\"> </span>Research <span class=\"_ _f\"> </span>Council <span class=\"_ _f\"> </span>(Norsk Forskningsr\u00e5d) for three projects. The total grant is NOK 14,250,000<span class=\"_ _0\"></span> over three years (20<span class=\"_ _0\"></span>20-2022) and <span class=\"_ _c\"> </span>is <span class=\"_ _16\"> </span>rel<span class=\"_ _0\"></span>ated <span class=\"_ _16\"> </span>to <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>tax <span class=\"_ _c\"> </span>in<span class=\"_ _0\"></span>centive <span class=\"_ _c\"> </span>scheme <span class=\"_ _c\"> </span>\"SkatteFUNN\" <span class=\"_ _c\"> </span>which <span class=\"_ _c\"> </span>is <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>government <span class=\"_ _c\"> </span>program<span class=\"_ _0\"></span> designed to <span class=\"_ _0\"></span>stimulate res<span class=\"_ _0\"></span>earch and <span class=\"_ _0\"></span>development <span class=\"_ _0\"></span>(R&amp;D) in Norwegian <span class=\"_ _0\"></span>trade <span class=\"_ _0\"></span>and industry. <span class=\"_ _0\"></span>The receivable is ac<span class=\"_ _0\"></span>counted for as a short-term receiva<span class=\"_ _0\"></span>ble from the tax authorities. In the<span class=\"_ _0\"></span> financial accounts, <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>receivable <span class=\"_ _3\"></span>related <span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>grant <span class=\"_ _3\"></span>is <span class=\"_ _0\"></span>netted <span class=\"_ _3\"></span>against <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>relate<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>asset's <span class=\"_ _3\"></span>acquisition cost. Grants for 2022 a<span class=\"_ _0\"></span>mounted to NOK 4,7<span class=\"_ _0\"></span>50,000. <span class=\"_ _0\"></span> (<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thous<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nds)2022<span class=\"_ _145\"> </span>2021<span class=\"_ _145\"> </span>2020Sys<span class=\"_ _0\"></span>te<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> for wa<span class=\"_ _0\"></span>te<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span> tre<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nt i<span class=\"_ _0\"></span>n l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>rge<span class=\"_ _1\"></span>-s<span class=\"_ _3\"></span>ca<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>e l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nd ba<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>d s<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>mon fa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ng<span class=\"_ _6c\"> </span>8 1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>6<span class=\"_ _199\"></span> <span class=\"_ _e1\"> </span>11<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>25<span class=\"_ _19a\"></span> <span class=\"_ _19b\"> </span>13<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>42<span class=\"_ _19a\"></span> L<span class=\"_ _1\"></span>ogi<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> s<span class=\"_ _0\"></span>ys<span class=\"_ _3\"></span>te<span class=\"_ _18\"></span>ms<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>n l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ge<span class=\"_ _1\"></span>-s<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>e l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nd-ba<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>d s<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>on fa<span class=\"_ _3\"></span>rmi<span class=\"_ _0\"></span>ng<span class=\"_ _7e\"> </span>9<span class=\"_ _0\"></span> 72<span class=\"_ _0\"></span>2<span class=\"_ _199\"></span> <span class=\"_ _8d\"> </span>6<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>92<span class=\"_ _f8\"></span> <span class=\"_ _b6\"> </span>8<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>75<span class=\"_ _f8\"></span> Wa<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>hi<span class=\"_ _3\"></span>ng a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>d di<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>nfecti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>n l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>nd-ba<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ed s<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>mon fa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ng<span class=\"_ _67\"> </span>1<span class=\"_ _0\"></span>0 0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _8c\"></span> <span class=\"_ _f0\"> </span>7<span class=\"_ _0\"></span> 82<span class=\"_ _0\"></span>7<span class=\"_ _186\"></span> <span class=\"_ _19b\"> </span>9<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>76<span class=\"_ _f8\"></span> T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l \"Sk<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>FU<span class=\"_ _1\"></span>NN<span class=\"_ _0\"></span>\" pr<span class=\"_ _0\"></span>ojec<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span> c<span class=\"_ _1\"></span>osts <span class=\"_ _19c\"> </span>27<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>64<span class=\"_ _19d\"></span> <span class=\"_ _69\"> </span>2<span class=\"_ _0\"></span>6 0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4<span class=\"_ _8c\"></span> <span class=\"_ _69\"> </span>3<span class=\"_ _0\"></span>1 8<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>3<span class=\"_ _8c\"></span> Further, the Group <span class=\"_ _1\"></span>has received a commitment from Enova SF, <span class=\"_ _1\"></span>an entity owned by<span class=\"_ _0\"></span> the Ministry of <span class=\"_ _f\"> </span>Cl<span class=\"_ _0\"></span>imate <span class=\"_ _10\"> </span>and <span class=\"_ _10\"> </span>Environment <span class=\"_ _10\"> </span>which <span class=\"_ _10\"> </span>contributes <span class=\"_ _10\"> </span>to <span class=\"_ _f\"> </span>red<span class=\"_ _0\"></span>uced <span class=\"_ _10\"> </span>greenhouse <span class=\"_ _10\"> </span>gas <span class=\"_ _10\"> </span>emissi<span class=\"_ _0\"></span>ons, development <span class=\"_ _18\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _18\"></span>energy <span class=\"_ _1\"></span>and <span class=\"_ _18\"></span>c<span class=\"_ _0\"></span>limate <span class=\"_ _18\"></span>tech<span class=\"_ _0\"></span>nology <span class=\"_ _18\"></span>and <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>strengthened <span class=\"_ _1\"></span>security <span class=\"_ _18\"></span>of <span class=\"_ _1\"></span>energy <span class=\"_ _18\"></span>suppl<span class=\"_ _0\"></span>y. The to<span class=\"_ _1\"></span>tal commitment from <span class=\"_ _1\"></span>Enova is <span class=\"_ _1\"></span>up to <span class=\"_ _1\"></span>NOK <span class=\"_ _1\"></span>96.<span class=\"_ _0\"></span>8 <span class=\"_ _1\"></span>milli<span class=\"_ _0\"></span>on <span class=\"_ _1\"></span>and the <span class=\"_ _1\"></span>gra<span class=\"_ _0\"></span>nt is <span class=\"_ _18\"></span>given<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>over a <span class=\"_ _1\"></span>period of <span class=\"_ _0\"></span>three <span class=\"_ _0\"></span>years. <span class=\"_ _0\"></span>In <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>accounts, <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>recei<span class=\"_ _0\"></span>vable <span class=\"_ _0\"></span>related <span class=\"_ _3\"></span>to the <span class=\"_ _0\"></span>gra<span class=\"_ _0\"></span>nt <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>netted <span class=\"_ _0\"></span>again<span class=\"_ _0\"></span>st the <span class=\"_ _1\"></span>related <span class=\"_ _1\"></span>asset's <span class=\"_ _18\"></span>ac<span class=\"_ _0\"></span>quisition <span class=\"_ _1\"></span>cost. <span class=\"_ _1\"></span>Grants <span class=\"_ _18\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _18\"></span>2022 amounted <span class=\"_ _18\"></span>to N<span class=\"_ _1\"></span>OK <span class=\"_ _1\"></span>36.5 <span class=\"_ _1\"></span>mil<span class=\"_ _0\"></span>lion, <span class=\"_ _1\"></span>of <span class=\"_ _18\"></span>which<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>NOK 17.1 million was pai<span class=\"_ _0\"></span>d during 2022, a<span class=\"_ _0\"></span>nd the rest rec<span class=\"_ _0\"></span>eived in Q1 2023. <span class=\"_ _0\"></span> (<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K <span class=\"_ _1\"></span>thousa<span class=\"_ _18\"></span>nds)2022<span class=\"_ _fc\"> </span>2021<span class=\"_ _fc\"> </span>2020E<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>gy-e<span class=\"_ _18\"></span>ffi<span class=\"_ _3\"></span>ci<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>nt l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nd-ba<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ed food fi<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>h pl<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nt<span class=\"_ _1\"></span> for<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>mon<span class=\"_ _19e\"> </span>84<span class=\"_ _0\"></span> 11<span class=\"_ _0\"></span>7<span class=\"_ _19a\"></span> <span class=\"_ _c5\"> </span>1<span class=\"_ _0\"></span>19<span class=\"_ _0\"></span> 68<span class=\"_ _0\"></span>4<span class=\"_ _dc\"></span>           <span class=\"ls0\"> <span class=\"_ _d2\"> </span><span class=\"ls83\">861<span class=\"_ _19f\"></span><span class=\"ls0\"> </span></span></span>T<span class=\"_ _1\"></span>otal<span class=\"_ _1\"></span> \"Eno<span class=\"_ _1\"></span>va<span class=\"_ _18\"></span>\"<span class=\"_ _0\"></span> projec<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span> c<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>s <span class=\"_ _1a0\"> </span>84<span class=\"_ _0\"></span> 11<span class=\"_ _0\"></span>7<span class=\"_ _19d\"></span> <span class=\"_ _9f\"> </span>1<span class=\"_ _0\"></span>19<span class=\"_ _0\"></span> 68<span class=\"_ _0\"></span>4<span class=\"_ _dc\"></span>           <span class=\"ls0\"> <span class=\"_ _d2\"> </span><span class=\"ls83\">861<span class=\"_ _19f\"></span><span class=\"ls0\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-80-2": {
   "value": "Note 16 Lease<span class=\"_ _1\"></span>s Am<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>cog<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>d in t<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span> ba<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> shee<span class=\"_ _0\"></span>t(<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thousa<span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>ds<span class=\"_ _1\"></span>)<span class=\"_ _1a1\"> </span><span class=\"fs4f\">3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>Dec<span class=\"_ _1\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _e\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> De<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1</span>R<span class=\"_ _1\"></span>ight-of-use as<span class=\"_ _1\"></span>se<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>sRe<span class=\"_ _1\"></span>nt of pr<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _1a2\"> </span>8<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>11<span class=\"_ _4b\"> </span><span class=\"ls85\">748</span>Ca<span class=\"_ _0\"></span>r<span class=\"_ _1a3\"> </span>1<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>79<span class=\"_ _4b\"> </span><span class=\"ls85\">600</span>O<span class=\"_ _0\"></span>ffi<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> s<span class=\"_ _3\"></span>upp<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>y<span class=\"_ _1a4\"> </span>3<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>11<span class=\"_ _4b\"> </span><span class=\"ls85\">763</span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l right-of-use<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s<span class=\"_ _1a5\"> </span>1<span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>00<span class=\"_ _0\"></span>1<span class=\"_ _cd\"> </span>2<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2L<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>it<span class=\"_ _0\"></span>iesCur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nt<span class=\"_ _11c\"> </span>3 5<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>2<span class=\"_ _96\"> </span>1<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>6N<span class=\"_ _1\"></span>on-c<span class=\"_ _3\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nt<span class=\"_ _1a6\"> </span>9<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>75<span class=\"_ _4b\"> </span><span class=\"ls85\">892</span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l leas<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> li<span class=\"_ _1\"></span>abi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>s<span class=\"_ _1a7\"> </span>1<span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>22<span class=\"_ _0\"></span>7<span class=\"_ _cd\"> </span>2<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9Am<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>cog<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>d in t<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span> state<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> of pr<span class=\"_ _0\"></span>ofi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span> or<span class=\"_ _0\"></span> loss(<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thous<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nds)<span class=\"_ _1a1\"> </span><span class=\"fs51\">31<span class=\"_ _0\"></span> Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _e\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> De<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1</span>Depr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ion right-of-use as<span class=\"_ _1\"></span>se<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>sRe<span class=\"_ _1\"></span>nt of pr<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _1a2\"> </span>2 0<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _4b\"> </span><span class=\"ls86\">716</span>Ca<span class=\"_ _0\"></span>r<span class=\"_ _1a8\"> </span><span class=\"ls86\">619<span class=\"_ _10b\"> </span>361</span>O<span class=\"_ _0\"></span>ffi<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> s<span class=\"_ _3\"></span>upp<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>y<span class=\"_ _1a9\"> </span><span class=\"ls86\">975<span class=\"_ _10b\"> </span>287</span>Gros<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> depr<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>on<span class=\"_ _11b\"> </span>3<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _96\"> </span>1<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>4-<span class=\"_\"> </span>Ca<span class=\"_ _3\"></span>pi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ze<span class=\"_ _18\"></span>d<span class=\"_ _0\"></span> a<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> a<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> un<span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>on<span class=\"_ _1aa\"> </span>0<span class=\"_ _7a\"> </span>0N<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>ia<span class=\"_ _18\"></span>t<span class=\"_ _0\"></span>ion<span class=\"_ _1ab\"> </span>3<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>76<span class=\"_ _cd\"> </span>1<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>4I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t e<span class=\"_ _18\"></span>x<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>e l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>bi<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ty<span class=\"_ _1ac\"> </span><span class=\"ls86\">577<span class=\"_ _5b\"> </span>97</span>The total cash o<span class=\"_ _0\"></span>utflow for leases in 2022 wa<span class=\"_ _0\"></span>s NOK 3,321 th<span class=\"_ _0\"></span>ousand. Assets <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>liab<span class=\"_ _0\"></span>ilities <span class=\"_ _4\"></span>arising <span class=\"_ _4\"></span>from <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>ease <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>initial<span class=\"_ _0\"></span>ly <span class=\"_ _4\"></span>measured <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>pres<span class=\"_ _0\"></span>ent <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>basis.<span class=\"_ _3\"></span> <span class=\"_ _4\"></span>The<span class=\"_ _0\"></span> lease <span class=\"_ _0\"></span>paymen<span class=\"_ _0\"></span>ts <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>discounted <span class=\"_ _0\"></span>using <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>interest <span class=\"_ _0\"></span>rate <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>licit <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>lea<span class=\"_ _0\"></span>se. If <span class=\"_ _0\"></span>tha<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>rate <span class=\"_ _0\"></span>cannot be <span class=\"_\"> </span>readily <span class=\"_\"> </span>determined, <span class=\"_\"> </span>which <span class=\"_\"> </span>is <span class=\"_\"> </span>generally <span class=\"_\"> </span>the <span class=\"_ _17\"> </span>case <span class=\"_\"> </span>for <span class=\"_\"> </span>leases <span class=\"_\"> </span>in <span class=\"_ _17\"> </span>the <span class=\"_\"> </span>Group, <span class=\"_\"> </span>the <span class=\"_\"> </span>lessee\u2019s incremental borrowing <span class=\"_ _1\"></span>rate <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>used, <span class=\"_ _1\"></span>being the <span class=\"_ _1\"></span>rate <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>the individual lessee <span class=\"_ _1\"></span>would <span class=\"_ _1\"></span>have <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>pay<span class=\"_ _0\"></span> to <span class=\"_ _0\"></span>borrow <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>funds <span class=\"_ _3\"></span>necessary <span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>obtain <span class=\"_ _3\"></span>an <span class=\"_ _0\"></span>asset<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>simi<span class=\"_ _0\"></span>lar <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>right<span class=\"_ _3\"></span>-<span class=\"ls19\">of</span>-use <span class=\"_ _0\"></span>asset <span class=\"_ _3\"></span>in <span class=\"_ _0\"></span>a similar economic en<span class=\"_ _0\"></span>vironment with simi<span class=\"_ _0\"></span>lar terms, sec<span class=\"_ _0\"></span>urity and conditions.<span class=\"_ _0\"></span> To determine the inc<span class=\"_ _0\"></span>remental borrowing ra<span class=\"_ _0\"></span>te, the Group:<span class=\"_ _0\"></span> \u2022<span class=\"_ _1b\"> </span>w<span class=\"_ _0\"></span><span class=\"ff1\">here <span class=\"_ _c\"> </span>possible, <span class=\"_ _c\"> </span>uses <span class=\"_ _17\"> </span>recent <span class=\"_ _17\"> </span>third<span class=\"_ _0\"></span>-party <span class=\"_ _c\"> </span>financing <span class=\"_ _17\"> </span>received <span class=\"_ _c\"> </span>by<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>the <span class=\"_ _c\"> </span>individual <span class=\"_ _c\"> </span>lessee <span class=\"_ _c\"> </span>a<span class=\"_ _0\"></span>s <span class=\"_ _c\"> </span>a</span>starting <span class=\"_ _4\"></span>point, <span class=\"_ _4\"></span>adjusted <span class=\"_ _3\"></span>to <span class=\"_ _4\"></span>reflect <span class=\"_ _4\"></span>changes <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>financing <span class=\"_ _4\"></span>conditions <span class=\"_ _4\"></span>since <span class=\"_ _4\"></span>third <span class=\"_ _4\"></span>party <span class=\"_ _4\"></span>financing was received<span class=\"_ _0\"></span> \u2022<span class=\"_ _15\"> </span>uses <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>build<span class=\"ff1\">-up <span class=\"_ _4\"></span>appro<span class=\"_ _0\"></span>ach <span class=\"_ _4\"></span>that <span class=\"_ _3\"></span>starts <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>risk<span class=\"_ _0\"></span>-free <span class=\"_ _4\"></span>interest <span class=\"_ _4\"></span>rate <span class=\"_ _4\"></span>adjusted <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>for</span>leases held by the C<span class=\"_ _0\"></span>ompany, wh<span class=\"_ _0\"></span>ich does not have recen<span class=\"_ _0\"></span>t third<span class=\"_ _0\"></span>-party financ<span class=\"_ _0\"></span>ing, and \u2022<span class=\"_\"> </span>makes adjustmen<span class=\"_ _0\"></span>ts specific to the lease, e.g <span class=\"_ _0\"></span>term, country<span class=\"_ _0\"></span>, currency and sec<span class=\"_ _0\"></span>urity.The <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>exposed <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>potential <span class=\"_ _4\"></span>future<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>ncrease<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>in <span class=\"_ _3\"></span>va<span class=\"_ _0\"></span>riable <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>paymen<span class=\"_ _0\"></span>ts <span class=\"_ _3\"></span>base<span class=\"_ _0\"></span>d <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>an index or rate, <span class=\"_ _3\"></span>whic<span class=\"_ _0\"></span>h <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>ot <span class=\"_ _3\"></span>included <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>lease <span class=\"_ _3\"></span>liabili<span class=\"_ _0\"></span>ty <span class=\"_ _3\"></span>until <span class=\"_ _3\"></span>they <span class=\"_ _3\"></span>take <span class=\"_ _4\"></span>effect. <span class=\"_ _3\"></span>When<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>adjustments <span class=\"_ _4\"></span>to lease <span class=\"_ _12\"> </span>pay<span class=\"_ _0\"></span>ments <span class=\"_ _12\"></span>based <span class=\"_ _39\"> </span>on <span class=\"_ _12\"> </span>an <span class=\"_ _39\"> </span>index <span class=\"_ _39\"> </span>or <span class=\"_ _12\"></span>rate <span class=\"_ _39\"> </span>take <span class=\"_ _12\"> </span>effect, <span class=\"_ _39\"> </span>the <span class=\"_ _12\"> </span>lea<span class=\"_ _0\"></span>se <span class=\"_ _12\"></span>liabil<span class=\"_ _0\"></span>ity <span class=\"_ _12\"></span>is <span class=\"_ _12\"> </span>reassessed <span class=\"_ _39\"> </span>and adjusted aga<span class=\"_ _0\"></span>inst the <span class=\"_ _0\"></span>right<span class=\"_ _0\"></span>-<span class=\"ls19\">of</span>-use a<span class=\"_ _0\"></span>sset. Lease <span class=\"_ _0\"></span>paymen<span class=\"_ _0\"></span>ts are al<span class=\"_ _0\"></span>located b<span class=\"_ _0\"></span>etween p<span class=\"_ _0\"></span>rincipal <span class=\"_ _0\"></span>and finance <span class=\"_ _39\"> </span>cost. <span class=\"_ _12\"></span>The <span class=\"_ _12\"> </span>fin<span class=\"_ _0\"></span>ance <span class=\"_ _12\"></span>cost <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span>s <span class=\"_ _12\"></span>charged <span class=\"_ _39\"> </span>to <span class=\"_ _12\"> </span>pro<span class=\"_ _0\"></span>fit <span class=\"_ _12\"></span>or <span class=\"_ _12\"> </span>loss <span class=\"_ _39\"> </span>over <span class=\"_ _12\"> </span>the <span class=\"_ _39\"> </span>lease <span class=\"_ _39\"> </span>period <span class=\"_ _39\"> </span>in <span class=\"_ _39\"> </span>order <span class=\"_ _12\"></span>to produce a constan<span class=\"_ _0\"></span>t periodic ra<span class=\"_ _0\"></span>te of interest on th<span class=\"_ _0\"></span>e remaining b<span class=\"_ _0\"></span>alance of the l<span class=\"_ _0\"></span>iability f<span class=\"_ _0\"></span>or eac<span class=\"_ _0\"></span>h period. Right-<span class=\"ls19\">of</span>-use ass<span class=\"_ _0\"></span>ets are mea<span class=\"_ _0\"></span>sured at cost comp<span class=\"_ _0\"></span>rising the following:<span class=\"_ _0\"></span> \u2022<span class=\"_\"> </span>the amount of the ini<span class=\"_ _0\"></span>tial measurem<span class=\"_ _0\"></span>ent of lease liabi<span class=\"_ _0\"></span>lity\u2022<span class=\"_ _11\"> </span>any <span class=\"_ _3\"></span>lease <span class=\"_ _3\"></span>payments <span class=\"_ _3\"></span>made <span class=\"_ _0\"></span>at <span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>before <span class=\"_ _0\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mmencement <span class=\"_ _3\"></span>date <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>ss <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ny <span class=\"_ _0\"></span>lea<span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>incentivereceived \u2022<span class=\"_\"> </span>any initial<span class=\"_ _0\"></span> direc<span class=\"ff1\">t costs, and <span class=\"_ _0\"></span>- restoration costs.</span>Right-<span class=\"ls19\">of</span>-<span class=\"ff4\">use <span class=\"_ _0\"></span>assets are <span class=\"_ _0\"></span>general<span class=\"_ _0\"></span>ly depreci<span class=\"_ _0\"></span>ated over the <span class=\"_ _0\"></span>shorter <span class=\"_ _0\"></span>of the as<span class=\"_ _0\"></span>set\u2019s usef<span class=\"_ _0\"></span>ul life an<span class=\"_ _0\"></span>d the </span>lease <span class=\"_ _4\"></span>term <span class=\"_ _4\"></span>on <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>straigh<span class=\"_ _0\"></span>t-l<span class=\"_ _0\"></span>ine <span class=\"_ _4\"></span>basis. <span class=\"_ _4\"></span>If <span class=\"_ _3\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>reasonably <span class=\"_ _4\"></span>certain<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>to <span class=\"_ _4\"></span>exerci<span class=\"_ _0\"></span>se <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>purchase<span class=\"_ _0\"></span> option, the right-<span class=\"ls19\">of<span class=\"_ _0\"></span></span>-use asse<span class=\"ff4\">t is d<span class=\"_ _0\"></span>epreciated over t<span class=\"_ _0\"></span>he underlying asset\u2019s u<span class=\"_ _0\"></span>seful life. <span class=\"_ _0\"></span></span> The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>has <span class=\"_ _0\"></span>entered <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>several <span class=\"_ _0\"></span>lease <span class=\"_ _3\"></span>agreements <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsidered <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>qualify<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>short<span class=\"_ _0\"></span>-term <span class=\"_ _0\"></span>and/or <span class=\"_ _0\"></span>low-<span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>accordan<span class=\"_ _0\"></span>ce <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>16. <span class=\"_ _0\"></span>Pay<span class=\"_ _0\"></span>ments <span class=\"_ _0\"></span>associated <span class=\"_ _0\"></span>wi<span class=\"_ _0\"></span>th <span class=\"_ _0\"></span>such <span class=\"_ _0\"></span>short<span class=\"_ _0\"></span>-term<span class=\"_ _0\"></span> and <span class=\"_ _18\"></span>l<span class=\"_ _0\"></span>ow-value <span class=\"_ _18\"></span>leases <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>recognised <span class=\"_ _18\"></span>on <span class=\"_ _1\"></span>a <span class=\"_ _18\"></span>straight<span class=\"_ _0\"></span>-line <span class=\"_ _1\"></span>basis <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>an <span class=\"_ _18\"></span>exp<span class=\"_ _0\"></span>ense <span class=\"_ _18\"></span>in <span class=\"_ _18\"></span>p<span class=\"_ _0\"></span>rofit <span class=\"_ _18\"></span>or <span class=\"_ _18\"></span>loss. <span class=\"_ _1\"></span>Short<span class=\"_ _0\"></span>-term <span class=\"_ _4\"></span>lease<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>are <span class=\"_ _12\"></span>leases <span class=\"_ _12\"></span>with <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>lease <span class=\"_ _4\"></span>term<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>of<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>12 <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>onths <span class=\"_ _12\"></span>or <span class=\"_ _4\"></span>les<span class=\"_ _0\"></span>s. <span class=\"_ _4\"></span>Low<span class=\"_ _0\"></span>-val<span class=\"_ _0\"></span>ue <span class=\"_ _12\"></span>assets <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>omprise <span class=\"_ _12\"></span>IT-equipment and smal<span class=\"_ _0\"></span>l items of office f<span class=\"_ _0\"></span>urniture.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-82-2": {
   "value": "Note 17 Other cur<span class=\"_ _1\"></span>rent receivable<span class=\"_ _1\"></span>s (<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thousa<span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>ds<span class=\"_ _1\"></span>)<span class=\"_ _1ad\"> </span><span class=\"fs54\">3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _43\"> </span>31<span class=\"_ _0\"></span> Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1</span>Pr<span class=\"_ _0\"></span>epa<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span> e<span class=\"_ _1\"></span>x<span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>ns<span class=\"_ _3\"></span>es<span class=\"_ _1ae\"> </span>9<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>22<span class=\"_ _d3\"> </span>6 6<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>0V<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>T recei<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1af\"> </span>1<span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>47<span class=\"_ _0\"></span>5<span class=\"_ _4b\"> </span>4<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9O<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>her r<span class=\"_ _0\"></span>ecei<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _1b0\"> </span>1<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>33<span class=\"_ _0\"></span>2<span class=\"_ _d3\"> </span>1 9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9Gove<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>nme<span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> gr<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nt<span class=\"_ _1\"></span> (\"Enova<span class=\"_ _3\"></span>\"<span class=\"_ _1\"></span>)<span class=\"_ _1b1\"> </span>1<span class=\"_ _0\"></span>9 <span class=\"_ _0\"></span>37<span class=\"_ _0\"></span>3<span class=\"_ _4b\"> </span>4<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>7T<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>x <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nti<span class=\"_ _3\"></span>ve<span class=\"_ _1\"></span> s<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>hem<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> (\"Ska<span class=\"_ _0\"></span>tt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>fun<span class=\"_ _0\"></span>n\")<span class=\"_ _1b2\"> </span>4<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>50<span class=\"_ _d3\"> </span>4 7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l ot<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> c<span class=\"_ _1\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>iva<span class=\"_ _18\"></span>ble<span class=\"_ _0\"></span>s<span class=\"_ _1b3\"> </span>6<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>95<span class=\"_ _0\"></span>1<span class=\"_ _bf\"> </span>1<span class=\"_ _0\"></span>06<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4Curr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt rec<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>ble<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>pr <span class=\"_ _1\"></span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>2<span class=\"_ _1b4\"> </span><span class=\"fs54\">0<span class=\"_ _0\"></span>-3<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>ont<span class=\"_ _0\"></span>hs<span class=\"_ _47\"> </span>4<span class=\"_ _0\"></span>-12<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>ont<span class=\"_ _3\"></span>hs<span class=\"_ _92\"> </span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l</span>Pr<span class=\"_ _0\"></span>epa<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span> e<span class=\"_ _1\"></span>x<span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>ns<span class=\"_ _3\"></span>es<span class=\"_ _1b5\"> </span>2<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>56<span class=\"_ _d3\"> </span>6 7<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>7<span class=\"_ _18e\"> </span>9<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2V<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>T recei<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _166\"> </span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>5<span class=\"_ _12f\"> </span>17<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>5O<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>her r<span class=\"_ _0\"></span>ecei<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _1aa\"> </span>4 0<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _4b\"> </span>12<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _4b\"> </span>1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>32Gove<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>nme<span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> gr<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nt<span class=\"_ _1\"></span> (\"Enova<span class=\"_ _3\"></span>\"<span class=\"_ _1\"></span>)<span class=\"_ _6f\"> </span>19<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>3<span class=\"_ _12f\"> </span>19<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>3T<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>x <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nti<span class=\"_ _3\"></span>ve<span class=\"_ _1\"></span> s<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>hem<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> (\"Ska<span class=\"_ _0\"></span>tt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>fun<span class=\"_ _0\"></span>n\")<span class=\"_ _1b2\"> </span>4<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>50<span class=\"_ _d3\"> </span>4 7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l ot<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> c<span class=\"_ _1\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>iva<span class=\"_ _18\"></span>ble<span class=\"_ _0\"></span>s<span class=\"_ _53\"> </span>4<span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>18<span class=\"_ _0\"></span>6<span class=\"_ _4b\"> </span>2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>6<span class=\"_ _4b\"> </span>66<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1As of 31 December 2022 and 2021, the Group\u2019s other curren<span class=\"_ _0\"></span>t receivables were due within one year <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsidered <span class=\"_ _0\"></span>full<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>collectible. <span class=\"_ _3\"></span>Accordingly, <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>value<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>Group\u2019s <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>curr<span class=\"_ _0\"></span>ent receivables <span class=\"_ _16\"> </span>was <span class=\"_ _16\"> </span>eq<span class=\"_ _0\"></span>ual <span class=\"_ _16\"> </span>to <span class=\"_ _16\"> </span>nomin<span class=\"_ _0\"></span>al <span class=\"_ _39\"> </span>va<span class=\"_ _0\"></span>lue, <span class=\"_ _39\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _39\"> </span>ba<span class=\"_ _0\"></span>d <span class=\"_ _16\"> </span>debt <span class=\"_ _16\"> </span>was <span class=\"_ _16\"> </span>r<span class=\"_ _0\"></span>ecogni<span class=\"_ _0\"></span>zed <span class=\"_ _16\"> </span>for <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>y<span class=\"_ _0\"></span>ears <span class=\"_ _16\"> </span>then ended, and managem<span class=\"_ _0\"></span>ent did not consider<span class=\"_ _0\"></span> a provision for <span class=\"_ _0\"></span>uncollectible accounts n<span class=\"_ _0\"></span>ecessary.<span class=\"_ _3\"></span> Receivables den<span class=\"_ _0\"></span>ominate<span class=\"_ _0\"></span>d in <span class=\"_ _0\"></span>foreign curr<span class=\"_ _0\"></span>encies ar<span class=\"_ _0\"></span>e valued <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>the dai<span class=\"_ _0\"></span>ly rate. <span class=\"_ _0\"></span>Due t<span class=\"_ _0\"></span>o the <span class=\"_ _0\"></span>short<span class=\"_ _3\"></span>-term <span class=\"_ _1\"></span>nature <span class=\"_ _1\"></span>of current <span class=\"_ _18\"></span>re<span class=\"_ _0\"></span>ceivables, <span class=\"_ _1\"></span>their carrying <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>consider<span class=\"_ _0\"></span>ed <span class=\"_ _1\"></span>equal <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>their fair <span class=\"_ _18\"></span>val<span class=\"_ _0\"></span>ue. As <span class=\"_\"> </span>of <span class=\"_\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_\"> </span>Decemb<span class=\"_ _0\"></span>er <span class=\"_\"> </span>20<span class=\"_ _0\"></span>22 <span class=\"_\"> </span>and <span class=\"_ _11\"> </span>2021, <span class=\"_\"> </span>the <span class=\"_ _11\"> </span>Group's <span class=\"_ _11\"> </span>other <span class=\"_\"> </span>current <span class=\"_ _11\"> </span>receiva<span class=\"_ _0\"></span>bles, <span class=\"_\"> </span>specifi<span class=\"_ _0\"></span>ed <span class=\"_\"> </span>by currencies, consisted <span class=\"_ _0\"></span>of the following:<span class=\"_ _0\"></span> (<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K <span class=\"_ _1\"></span>thousa<span class=\"_ _18\"></span>nds)<span class=\"_ _139\"> </span><span class=\"fs56\">31<span class=\"_ _0\"></span> Dec<span class=\"_ _1\"></span> 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>2<span class=\"_ _1b6\"> </span>31<span class=\"_ _0\"></span> Dec 202<span class=\"_ _0\"></span>1</span>N<span class=\"_ _1\"></span>OK<span class=\"_ _1b7\"> </span>66<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>51<span class=\"_ _7d\"> </span>1<span class=\"_ _0\"></span>06<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4Othe<span class=\"_ _18\"></span>r<span class=\"_ _1b8\"> </span>0<span class=\"_ _1b9\"> </span>0T<span class=\"_ _1\"></span>otal<span class=\"_ _1\"></span> ot<span class=\"_ _0\"></span>her<span class=\"_ _0\"></span> c<span class=\"_ _1\"></span>ur<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>eceiv<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>bles<span class=\"_ _1ba\"> </span>66<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>51<span class=\"_ _7d\"> </span>1<span class=\"_ _0\"></span>06<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-85-3": {
   "value": "Note 18 Derivati<span class=\"_ _1\"></span>ve financial instru<span class=\"_ _1\"></span>ments (<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thous<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nds)<span class=\"_ _1bb\"> </span><span class=\"fs58\">3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>Dec<span class=\"_ _1\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _10\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1</span>Der<span class=\"_ _0\"></span>iva<span class=\"_ _18\"></span>t<span class=\"_ _0\"></span>ive <span class=\"_ _0\"></span>fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>sDe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ve<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> no<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> des<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>gna<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d a<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> hedg<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ng i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ume<span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>  I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t ra<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> s<span class=\"_ _3\"></span>wa<span class=\"_ _0\"></span>ps<span class=\"_ _113\"> </span>11<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _1bc\"></span> <span class=\"_ _79\"> </span>1 2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>3<span class=\"_ _16b\"></span><span class=\"ls87\">            <span class=\"ls0\"> </span></span> For<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d fo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>gn e<span class=\"_ _1\"></span>x<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> c<span class=\"_ _0\"></span>ontra<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span> <span class=\"_ _a3\"> </span>-<span class=\"_ _5a\"></span> <span class=\"_ _69\"> </span>-<span class=\"_ _5a\"></span> 1<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>71<span class=\"_ _0\"></span>9<span class=\"_ _1bc\"></span> <span class=\"_ _79\"> </span>1 2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>3<span class=\"_ _16b\"></span><span class=\"ls87\">            <span class=\"ls0\"> </span></span>De<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ve<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> des<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>gna<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d a<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> hedg<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ng i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ume<span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> Po<span class=\"_ _0\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> hedgi<span class=\"_ _3\"></span>ng co<span class=\"_ _0\"></span>ntra<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1ad\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>3<span class=\"_ _1bc\"></span> <span class=\"_ _a1\"> </span><span class=\"ls88\">274<span class=\"_ _fe\"></span><span class=\"ls0\"> </span></span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l de<span class=\"_ _0\"></span>riva<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>iv<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>s not<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>si<span class=\"_ _1\"></span>gna<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d a<span class=\"_ _1\"></span>s hedging<span class=\"_ _1\"></span> instr<span class=\"_ _0\"></span>um<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s <span class=\"_ _129\"> </span>13<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>3<span class=\"_ _1bc\"></span> <span class=\"_ _a1\"> </span><span class=\"ls88\">274<span class=\"_ _fe\"></span><span class=\"ls0\"> </span></span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l de<span class=\"_ _0\"></span>riva<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>iv<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> fina<span class=\"_ _18\"></span>nci<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>sset<span class=\"_ _0\"></span>s <span class=\"_ _1bd\"> </span>2<span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>62<span class=\"_ _0\"></span>2<span class=\"_ _1bc\"></span> <span class=\"_ _79\"> </span>1 5<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>7<span class=\"_ _16b\"></span><span class=\"ls87\">            <span class=\"ls0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-83-2": {
   "value": "The <span class=\"_ _39\"> </span>derivative<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>financ<span class=\"_ _0\"></span>ial <span class=\"_ _39\"> </span>assets <span class=\"_ _16\"> </span>relate <span class=\"_ _16\"> </span>to <span class=\"_ _39\"> </span>he<span class=\"_ _0\"></span>dging <span class=\"_ _39\"> </span>contrac<span class=\"_ _0\"></span>ts <span class=\"_ _39\"> </span>for <span class=\"_ _16\"> </span>the <span class=\"_ _39\"> </span>C<span class=\"_ _0\"></span>ompany<span class=\"_ _0\"></span>\u2019s <span class=\"_ _39\"> </span>interest <span class=\"_ _39\"> </span>ra<span class=\"_ _0\"></span>te exposure <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>consist <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>interest ra<span class=\"_ _0\"></span>te swa<span class=\"_ _0\"></span>p c<span class=\"_ _0\"></span>ontract <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>NOK <span class=\"_ _0\"></span>50 mil<span class=\"_ _0\"></span>lion <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Sparebanken <span class=\"_ _0\"></span>Vest and a similar contract of <span class=\"_ _1\"></span>NOK 150 million in Nordea. Both <span class=\"_ _1\"></span>contracts are<span class=\"_ _0\"></span> due January 2028, and has <span class=\"_ _12\"></span>to <span class=\"_ _12\"> </span>a <span class=\"_ _39\"> </span>swap <span class=\"_ _39\"> </span>fixed <span class=\"_ _12\"> </span>in<span class=\"_ _0\"></span>terest <span class=\"_ _12\"></span>of <span class=\"_ _12\"></span>1.79 <span class=\"_ _39\"> </span>%. <span class=\"_ _39\"> </span>Changes <span class=\"_ _39\"> </span>in <span class=\"_ _39\"> </span>Market <span class=\"_ _12\"> </span>Value <span class=\"_ _39\"> </span>is <span class=\"_ _12\"> </span>regist<span class=\"_ _0\"></span>ered <span class=\"_ _12\"></span>as <span class=\"_ _12\"> </span>unrea<span class=\"_ _0\"></span>lized profit/loss <span class=\"_ _3\"></span>under <span class=\"_ _3\"></span>finan<span class=\"_ _0\"></span>cial <span class=\"_ _3\"></span>income <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>all<span class=\"_ _0\"></span>ocated <span class=\"_ _3\"></span>to, <span class=\"_ _3\"></span>an <span class=\"_ _3\"></span>unrealized <span class=\"_ _3\"></span>profit/lo<span class=\"_ _0\"></span>ss <span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>other <span class=\"_ _3\"></span>current receivables in the<span class=\"_ _0\"></span> balance sheet.<span class=\"_ _0\"></span> Due <span class=\"_ _39\"> </span>t<span class=\"_ _0\"></span>o <span class=\"_ _39\"> </span>cha<span class=\"_ _0\"></span>nges <span class=\"_ _39\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>constr<span class=\"_ _0\"></span>uction <span class=\"_ _39\"> </span>and <span class=\"_ _16\"> </span>p<span class=\"_ _0\"></span>roduction <span class=\"_ _16\"> </span>plan<span class=\"_ _0\"></span>, <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>signific<span class=\"_ _0\"></span>ant <span class=\"_ _39\"> </span>part <span class=\"_ _16\"> </span>of <span class=\"_ _16\"> </span>th<span class=\"ls11\">is</span> <span class=\"_ _c\"> </span>energy contract has not <span class=\"_ _1\"></span>be<span class=\"_ _0\"></span>en used for <span class=\"_ _1\"></span>internal purposes. Hence<span class=\"_ _0\"></span>, the contract is no <span class=\"_ _1\"></span>longer considered<span class=\"_ _0\"></span> as <span class=\"_ _0\"></span>own <span class=\"_ _0\"></span>use, <span class=\"_ _0\"></span>and <span class=\"_ _3\"></span>therefore <span class=\"_ _0\"></span>measured <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>value. <span class=\"_ _3\"></span>The p<span class=\"_ _0\"></span>ower <span class=\"_ _0\"></span>hedging <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>ract <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>Statkraf<span class=\"_ _0\"></span>t is <span class=\"_ _3\"></span>valued <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>NOK <span class=\"_ _0\"></span>13.<span class=\"_ _0\"></span>9 <span class=\"_ _3\"></span>million <span class=\"_ _3\"></span>at <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _3\"></span>2022. <span class=\"_ _3\"></span>The <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>cal<span class=\"_ _0\"></span>culated <span class=\"_ _3\"></span>by <span class=\"_ _3\"></span>using <span class=\"_ _3\"></span>contracted volumes <span class=\"_ _16\"> </span>until <span class=\"_ _16\"> </span>31.12.2023,<span class=\"_ _0\"></span> <span class=\"_ _39\"> </span>and <span class=\"_ _16\"> </span>ca<span class=\"_ _0\"></span>lculating <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>net <span class=\"_ _16\"> </span>present <span class=\"_ _16\"> </span>value <span class=\"_ _16\"> </span>of <span class=\"_ _39\"> </span>the<span class=\"_ _0\"></span>se <span class=\"_ _16\"> </span>volumes <span class=\"_ _16\"> </span>by <span class=\"_ _16\"> </span>using relevant forward pri<span class=\"_ _0\"></span>ces in the energy ma<span class=\"_ _0\"></span>rket (adjus<span class=\"_ _0\"></span>ted for EURNOK f<span class=\"_ _0\"></span>orward prices). <span class=\"_ _0\"></span> See note 3 for further de<span class=\"_ _0\"></span>scripti<span class=\"_ _0\"></span>on and more details on valuation <span class=\"_ _0\"></span>method. Note 18 Derivati<span class=\"_ _1\"></span>ve financial instru<span class=\"_ _1\"></span>ments (<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thous<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nds)<span class=\"_ _1bb\"> </span><span class=\"fs58\">3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>Dec<span class=\"_ _1\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _10\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1</span>Der<span class=\"_ _0\"></span>iva<span class=\"_ _18\"></span>t<span class=\"_ _0\"></span>ive <span class=\"_ _0\"></span>fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l a<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>sDe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ve<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> no<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> des<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>gna<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d a<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> hedg<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ng i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ume<span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>  I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t ra<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> s<span class=\"_ _3\"></span>wa<span class=\"_ _0\"></span>ps<span class=\"_ _113\"> </span>11<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _1bc\"></span> <span class=\"_ _79\"> </span>1 2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>3<span class=\"_ _16b\"></span><span class=\"ls87\">            <span class=\"ls0\"> </span></span> For<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d fo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>gn e<span class=\"_ _1\"></span>x<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ha<span class=\"_ _3\"></span>nge<span class=\"_ _1\"></span> c<span class=\"_ _0\"></span>ontra<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span> <span class=\"_ _a3\"> </span>-<span class=\"_ _5a\"></span> <span class=\"_ _69\"> </span>-<span class=\"_ _5a\"></span> 1<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>71<span class=\"_ _0\"></span>9<span class=\"_ _1bc\"></span> <span class=\"_ _79\"> </span>1 2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>3<span class=\"_ _16b\"></span><span class=\"ls87\">            <span class=\"ls0\"> </span></span>De<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ve<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> des<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>gna<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d a<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> hedg<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ng i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ume<span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> Po<span class=\"_ _0\"></span>w<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> hedgi<span class=\"_ _3\"></span>ng co<span class=\"_ _0\"></span>ntra<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> <span class=\"_ _1ad\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>3<span class=\"_ _1bc\"></span> <span class=\"_ _a1\"> </span><span class=\"ls88\">274<span class=\"_ _fe\"></span><span class=\"ls0\"> </span></span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l de<span class=\"_ _0\"></span>riva<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>iv<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>s not<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>si<span class=\"_ _1\"></span>gna<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d a<span class=\"_ _1\"></span>s hedging<span class=\"_ _1\"></span> instr<span class=\"_ _0\"></span>um<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s <span class=\"_ _129\"> </span>13<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>3<span class=\"_ _1bc\"></span> <span class=\"_ _a1\"> </span><span class=\"ls88\">274<span class=\"_ _fe\"></span><span class=\"ls0\"> </span></span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l de<span class=\"_ _0\"></span>riva<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>iv<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> fina<span class=\"_ _18\"></span>nci<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>sset<span class=\"_ _0\"></span>s <span class=\"_ _1bd\"> </span>2<span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>62<span class=\"_ _0\"></span>2<span class=\"_ _1bc\"></span> <span class=\"_ _79\"> </span>1 5<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>7<span class=\"_ _16b\"></span><span class=\"ls87\">            <span class=\"ls0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-86-2": {
   "value": "Note 19 Cash and<span class=\"_ _1\"></span> restricted cash (<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K <span class=\"_ _1\"></span>thousa<span class=\"_ _18\"></span>nds)<span class=\"_ _c4\"> </span><span class=\"fs56\">3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> Dec 20<span class=\"_ _0\"></span>22<span class=\"_ _26\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> Dec 20<span class=\"_ _0\"></span>21</span>Ca<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>h i<span class=\"_ _3\"></span>n b<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>k27<span class=\"_ _1\"></span>5 944<span class=\"_ _c6\"> </span>50<span class=\"_ _1\"></span>3 759Re<span class=\"_ _18\"></span>s<span class=\"_ _3\"></span>tri<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>te<span class=\"_ _18\"></span>d ba<span class=\"_ _3\"></span>nk de<span class=\"_ _1\"></span>po<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ts2 815<span class=\"_ _61\"> </span>1 785T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l c<span class=\"_ _18\"></span>a<span class=\"_ _1\"></span>sh a<span class=\"_ _1\"></span>nd c<span class=\"_ _18\"></span>as<span class=\"_ _1\"></span>h e<span class=\"_ _0\"></span>qui<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s27<span class=\"_ _1\"></span>8 759<span class=\"_ _c6\"> </span>50<span class=\"_ _1\"></span>5 545",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f41678": {
   "value": "Restricted cash are rel<span class=\"_ _0\"></span>ated to tax <span class=\"_ _0\"></span>withholding for <span class=\"_ _0\"></span>employees (NOK 2.8<span class=\"_ _0\"></span>15m). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-88-2": {
   "value": "Note <span class=\"ls76\">20</span> Share Capit<span class=\"_ _1\"></span>al &amp; Capital history N<span class=\"_ _0\"></span>omina<span class=\"_ _1\"></span>l va<span class=\"_ _18\"></span>lue<span class=\"_ _d9\"> </span>31<span class=\"_ _0\"></span> Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _9c\"> </span>31<span class=\"_ _0\"></span> Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1O<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>di<span class=\"_ _3\"></span>na<span class=\"_ _3\"></span>ry<span class=\"_ _0\"></span> s<span class=\"_ _3\"></span>ha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>es<span class=\"_ _1be\"> </span>0<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>5<span class=\"_ _1bf\"></span> <span class=\"_ _bf\"> </span>3<span class=\"_ _0\"></span>45<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>22<span class=\"_ _43\"> </span>31<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>96<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>9<span class=\"_ _1c0\"></span><span class=\"ls75\">      <span class=\"ls0\"> </span></span>A<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ge<span class=\"_ _1\"></span> nu<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> of s<span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _1c1\"> </span>0<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>5<span class=\"_ _1bf\"></span> <span class=\"_ _bf\"> </span>3<span class=\"_ _0\"></span>37<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>39<span class=\"_ _43\"> </span>29<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>91<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _1c0\"></span><span class=\"ls75\">      <span class=\"ls0\"> </span></span>(<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thous<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nds)<span class=\"_ _de\"> </span><span class=\"fs38\">31<span class=\"_ _0\"></span> Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _9c\"> </span>31<span class=\"_ _0\"></span> Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1</span>Sha<span class=\"_ _3\"></span>re ca<span class=\"_ _3\"></span>pi<span class=\"_ _3\"></span>ta<span class=\"_ _0\"></span>l<span class=\"_ _a4\"> </span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 28<span class=\"_ _0\"></span>8<span class=\"_ _72\"> </span>15<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0Sha<span class=\"_ _3\"></span>re prem<span class=\"_ _18\"></span>i<span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>m<span class=\"_ _1ad\"> </span>1 6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7 0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>3<span class=\"_ _6\"> </span>1<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>28<span class=\"_ _0\"></span>3T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _e2\"> </span>1 <span class=\"_ _0\"></span>64<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _6\"> </span>1<span class=\"_ _0\"></span> 34<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3The <span class=\"_ _12\"></span>number <span class=\"_ _12\"></span>of <span class=\"_ _12\"></span>shares <span class=\"_ _12\"></span>iss<span class=\"_ _0\"></span>ued <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>the <span class=\"_ _12\"></span>company <span class=\"_ _12\"> </span>a<span class=\"_ _0\"></span>t <span class=\"_ _4\"></span>31 <span class=\"_ _12\"> </span>Dec<span class=\"_ _0\"></span>ember <span class=\"_ _12\"></span>2021 <span class=\"_ _12\"></span>was <span class=\"_ _39\"> </span>345<span class=\"_ _0\"></span>,<span class=\"ls3d\">754</span>,822 <span class=\"_ _12\"> </span>with <span class=\"_ _12\"> </span>a<span class=\"_ _0\"></span> nominal value of NO<span class=\"_ _0\"></span>K 0.05 each. All shares ca<span class=\"_ _0\"></span>rry equal voting ri<span class=\"_ _0\"></span>ghts.<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0 <span class=\"_ _0\"></span>la<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>st <span class=\"_ _0\"></span>sha<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>holde<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>s a<span class=\"_ _18\"></span>s of 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _1c2\"> </span>N<span class=\"_ _0\"></span>o of sha<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _11\"> </span>Pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>ag<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> sha<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>eRonj<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span> Ca<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ta<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> I<span class=\"_ _3\"></span>I<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>S<span class=\"_ _184\"> </span>27<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _1c3\"></span>       <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>7<span class=\"_ _0\"></span>,9 %</span>T<span class=\"_ _1\"></span>he Ba<span class=\"_ _0\"></span>nk o<span class=\"_ _0\"></span>f Ne<span class=\"_ _18\"></span>w Y<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>k Mel<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>n SA<span class=\"_ _1\"></span>/NV<span class=\"_ _1c5\"> </span>2<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _1c3\"></span>       <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>6<span class=\"_ _0\"></span>,5 %</span>Fa<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>va<span class=\"_ _0\"></span>tn Pr<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>va<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> Equi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>y AS<span class=\"_ _1c6\"> </span>1<span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>64<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _1c3\"></span>       <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>5<span class=\"_ _0\"></span>,1 %</span>Dongwon I<span class=\"_ _3\"></span>ndus<span class=\"_ _3\"></span>tri<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> Co. L<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>d<span class=\"_ _1be\"> </span>16<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>2<span class=\"_ _1c3\"></span>       <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>4<span class=\"_ _0\"></span>,6 %</span>Rofi<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>k A<span class=\"_ _1\"></span>S<span class=\"_ _1af\"> </span>14<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>7<span class=\"_ _1c3\"></span>       <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>4<span class=\"_ _0\"></span>,2 %</span>St<span class=\"_ _1\"></span>et<span class=\"_ _18\"></span>te<span class=\"_ _1\"></span> I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ve<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t A<span class=\"_ _18\"></span>S<span class=\"_ _15e\"> </span>11<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _1c3\"></span>       <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>3<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>3<span class=\"_ _0\"></span> %</span>Kj<span class=\"_ _3\"></span>\u00f8l<span class=\"_ _3\"></span>\u00e5<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> Sta<span class=\"_ _0\"></span>ns<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>kni<span class=\"_ _4\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>S<span class=\"_ _158\"> </span>11<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _1c3\"></span>       <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>3,2<span class=\"_ _0\"></span> %</span>J.<span class=\"_ _1\"></span>P. Mor<span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> SE<span class=\"_ _17c\"> </span>8<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>1<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _1c7\"> </span>2<span class=\"_ _0\"></span>,4 %</span>Me<span class=\"_ _1\"></span>vol<span class=\"_ _3\"></span>d <span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ve<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>S <span class=\"_ _138\"> </span>7<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>94<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>2<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _1c7\"> </span>2<span class=\"_ _0\"></span>,3 <span class=\"_ _0\"></span>%</span>L<span class=\"_ _1\"></span>ynghei<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span> I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ve<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t A<span class=\"_ _18\"></span>S <span class=\"_ _1c8\"> </span>7<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>10<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>4<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _1c7\"> </span>2<span class=\"_ _0\"></span>,3 <span class=\"_ _0\"></span>%</span>Ja<span class=\"_ _0\"></span>kob<span class=\"_ _0\"></span> Ha<span class=\"_ _0\"></span>tt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>nd Hol<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ng A<span class=\"_ _1\"></span>S<span class=\"_ _99\"> </span>7 4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>4<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _10a\"> </span>2<span class=\"_ _0\"></span>,2<span class=\"_ _0\"></span> %</span>E<span class=\"_ _1\"></span>wos<span class=\"_ _3\"></span> A<span class=\"_ _1\"></span>S <span class=\"_ _13d\"> </span>7<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>09<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _1c9\"> </span>2<span class=\"_ _0\"></span>,1 %</span>Bor<span class=\"_ _0\"></span>te<span class=\"_ _18\"></span>ba<span class=\"_ _3\"></span>kken A<span class=\"_ _18\"></span>S <span class=\"_ _1ca\"> </span>7<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>01<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>4<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _1c7\"> </span>2<span class=\"_ _0\"></span>,1 <span class=\"_ _0\"></span>%</span>V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>di<span class=\"_ _4\"></span>pa<span class=\"_ _3\"></span>pi<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>fon<span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>t Dnb Norge<span class=\"_ _ff\"> </span>5 7<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _1c7\"> </span>1<span class=\"_ _0\"></span>,7 %</span>N<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ne<span class=\"_ _1\"></span>t L<span class=\"_ _18\"></span>i<span class=\"_ _4\"></span>vs<span class=\"_ _3\"></span>for<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>kr<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>g A<span class=\"_ _18\"></span>S<span class=\"_ _a3\"> </span>5<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>2<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _1c7\"> </span>1<span class=\"_ _0\"></span>,5 %</span>V<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>di<span class=\"_ _4\"></span>pa<span class=\"_ _3\"></span>pi<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>fon<span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>t DN<span class=\"_ _18\"></span>B SMB<span class=\"_ _120\"> </span>4 6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>6<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _10a\"> </span>1<span class=\"_ _0\"></span>,4<span class=\"_ _0\"></span> %</span>V<span class=\"_ _1\"></span>P<span class=\"_ _0\"></span>F DN<span class=\"_ _1\"></span>B N<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>ge Se<span class=\"_ _18\"></span>l<span class=\"_ _3\"></span>ekt<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _1cb\"> </span>4<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>18<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _1c7\"> </span>1<span class=\"_ _0\"></span>,3 <span class=\"_ _0\"></span>%</span>Sa<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>m<span class=\"_ _1\"></span>os<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ve A<span class=\"_ _18\"></span>S<span class=\"_ _17c\"> </span>3 7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _1c7\"> </span>1<span class=\"_ _0\"></span>,1 %</span>CA<span class=\"_ _1\"></span>CEI<span class=\"_ _0\"></span>S Ba<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>k<span class=\"_ _1cc\"> </span>3<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>33<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _1c7\"> </span>0<span class=\"_ _0\"></span>,9 <span class=\"_ _0\"></span>%</span>Sm<span class=\"_ _1\"></span>\u00e5<span class=\"_ _3\"></span>ge<span class=\"_ _18\"></span> Ei<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>ndo<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>S <span class=\"_ _1cd\"> </span>2<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>88<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _1c3\"></span>          <span class=\"ls0\"> <span class=\"_ _1c7\"> </span>0<span class=\"_ _0\"></span>,8 <span class=\"_ _0\"></span>%</span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> la<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>st <span class=\"_ _0\"></span>sha<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>holde<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>s<span class=\"_ _1ce\"> </span>1<span class=\"_ _0\"></span>96<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _1c3\"></span>     <span class=\"ls0\"> <span class=\"_ _1cf\"> </span>5<span class=\"_ _0\"></span>6,9<span class=\"_ _0\"></span> %</span>O<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>her s<span class=\"_ _3\"></span>h<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ehol<span class=\"_ _3\"></span>ders<span class=\"_ _1d0\"> </span>1<span class=\"_ _0\"></span>49<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _1c3\"></span>     <span class=\"ls0\"> <span class=\"_ _1cf\"> </span>4<span class=\"_ _0\"></span>3,1<span class=\"_ _0\"></span> %</span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l num<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> of sha<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _1d1\"> </span>3<span class=\"_ _0\"></span>45<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _1c3\"></span>     <span class=\"ls0\"> <span class=\"_ _85\"> </span>10<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,0 %</span>As <span class=\"_ _12\"> </span>of <span class=\"_ _39\"> </span>31 <span class=\"_ _39\"> </span>December<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>2022, <span class=\"_ _39\"> </span>shares <span class=\"_ _39\"> </span>directly<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>held <span class=\"_ _39\"> </span>by <span class=\"_ _39\"> </span>members <span class=\"_ _39\"> </span>of <span class=\"_ _39\"> </span>the <span class=\"_ _16\"> </span>Board<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>of <span class=\"_ _39\"> </span>Directors, <span class=\"_ _39\"> </span>Chief<span class=\"_ _0\"></span> Executive officer, an<span class=\"_ _0\"></span>d Executive Managemen<span class=\"_ _0\"></span>t consisted o<span class=\"_ _0\"></span>f the following:<span class=\"_ _0\"></span> N<span class=\"_ _0\"></span>o of sha<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _11\"> </span>Per<span class=\"_ _0\"></span>cent<span class=\"_ _0\"></span>ag<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> sha<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ePede<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>St<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>tt<span class=\"_ _18\"></span>e,<span class=\"_ _1\"></span> Me<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ber of <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>he boa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> - Ste<span class=\"_ _18\"></span>tt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ve<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>S<span class=\"_ _1d2\"> </span>1<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>56<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _64\"> </span>3<span class=\"_ _0\"></span>,3 %Gl<span class=\"_ _0\"></span>en A<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> Br<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>y, Me<span class=\"_ _18\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> of the<span class=\"_ _1\"></span> Boa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> *<span class=\"_ _1d3\"> </span>5<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>64<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>2<span class=\"_ _64\"> </span>1<span class=\"_ _0\"></span>,6 <span class=\"_ _0\"></span>%I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>gj<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> Ska<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>v\u00f8y, CO<span class=\"_ _0\"></span>O - <span class=\"_ _0\"></span>T<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> Ma<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>S a<span class=\"_ _3\"></span>nd p<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1d4\"> </span>1<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0<span class=\"_ _64\"> </span>0<span class=\"_ _0\"></span>,5 <span class=\"_ _0\"></span>%Ja<span class=\"_ _0\"></span>nn<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>-Gret<span class=\"_ _18\"></span>h<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> St<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>nd Aa<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>n\u00e6s<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> Me<span class=\"_ _1\"></span>mbe<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>of the<span class=\"_ _18\"></span> b<span class=\"_ _0\"></span>oa<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>d - Ni<span class=\"_ _0\"></span>ka<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>o A<span class=\"_ _1\"></span>S <span class=\"_ _77\"> </span>4<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>0 <span class=\"_ _0\"></span>00<span class=\"_ _0\"></span>0<span class=\"_ _64\"> </span>0<span class=\"_ _0\"></span>,1 <span class=\"_ _0\"></span>%H\u00e5<span class=\"_ _0\"></span>kon<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>ndr<span class=\"_ _0\"></span>e Be<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>g, Me<span class=\"_ _18\"></span>mbe<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>of the<span class=\"_ _18\"></span> <span class=\"_ _0\"></span>boa<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>d - Ca<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>d A<span class=\"_ _1\"></span>wa<span class=\"_ _0\"></span>y AS<span class=\"_ _10a\"> </span>45<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _64\"> </span>0<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>1<span class=\"_ _0\"></span> %T<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>d H\u00e5<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>on Sc<span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>g-Pe<span class=\"_ _1\"></span>tt<span class=\"_ _18\"></span>ers<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>n, CEO &amp; CFO<span class=\"_ _0\"></span> - Tr<span class=\"_ _0\"></span>oha<span class=\"_ _3\"></span> I<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ve<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>S <span class=\"_ _1d5\"> </span>4<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _64\"> </span>0<span class=\"_ _0\"></span>,1 %Ka<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span> Mor<span class=\"_ _0\"></span>da<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span> Hol<span class=\"_ _3\"></span>o, Pr<span class=\"_ _0\"></span>oj<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>t Di<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ector<span class=\"_ _0\"></span> - C1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> Hol<span class=\"_ _3\"></span>di<span class=\"_ _3\"></span>ng A<span class=\"_ _1\"></span>S &amp; <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _fc\"> </span>1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0 <span class=\"_ _0\"></span>06<span class=\"_ _0\"></span>0<span class=\"_ _64\"> </span>0<span class=\"_ _0\"></span>,0 <span class=\"_ _0\"></span>%A<span class=\"_ _1\"></span>nne B<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ei<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>y, M<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>mbe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> of the<span class=\"_ _1\"></span> boa<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>d<span class=\"_ _18a\"> </span>10<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _64\"> </span>0<span class=\"_ _0\"></span>,0 %T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1d6\"> </span>2<span class=\"_ _0\"></span>0 <span class=\"_ _0\"></span>32<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>0<span class=\"_ _64\"> </span>5<span class=\"_ _0\"></span>,9 %*<span class=\"_ _1\"></span>1<span class=\"_ _0\"></span>,50<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,00<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> s<span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span>res<span class=\"_ _0\"></span> owne<span class=\"_ _1\"></span>d <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>hr<span class=\"_ _0\"></span>ou<span class=\"_ _0\"></span>gh O<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> I<span class=\"_ _3\"></span>ndus<span class=\"_ _3\"></span>tri<span class=\"_ _3\"></span>es<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>S a<span class=\"_ _3\"></span>nd 7<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>,00<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> s<span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> owne<span class=\"_ _1\"></span>d pr<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>y. A<span class=\"_ _18\"></span>l<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>o, i<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>di<span class=\"_ _3\"></span>ng 3<span class=\"_ _0\"></span>,72<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>,36<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> s<span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span>res<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>wne<span class=\"_ _18\"></span>d<span class=\"_ _0\"></span> t<span class=\"_ _1\"></span>hr<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ugh Sa<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>os<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ve A<span class=\"_ _18\"></span>S whe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> Gl<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>n A<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>n Br<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>y ha<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> a<span class=\"_ _0\"></span>nowne<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>hi<span class=\"_ _3\"></span>p of <span class=\"_ _0\"></span>25<span class=\"_ _0\"></span>%.<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>ap<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>al h<span class=\"_ _0\"></span>isto<span class=\"_ _0\"></span>rySubs<span class=\"_ _3\"></span>cr<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on Ca<span class=\"_ _0\"></span>pi<span class=\"_ _3\"></span>talSha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e Cap<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>lpr<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>eTot<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> no. of (fi<span class=\"_ _0\"></span>gur<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> NOK 1<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span>0)Da<span class=\"_ _0\"></span>teI<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>eA<span class=\"_ _1\"></span>fte<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> Cha<span class=\"_ _0\"></span>ngePa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> Va<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>eper s<span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>reNe<span class=\"_ _18\"></span>w s<span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>souts<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ndi<span class=\"_ _3\"></span>ng s<span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>esOpe<span class=\"_ _0\"></span>ning<span class=\"_ _1\"></span> bala<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> 1 July 202<span class=\"_ _0\"></span>0<span class=\"_ _1d\"> </span>5<span class=\"_ _0\"></span> 37<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 15<span class=\"_ _0\"></span>9<span class=\"_ _1d7\"> </span>0,05<span class=\"_ _195\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7 5<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>3 1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2Sha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e opt<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ons<span class=\"_ _0\"></span> exerc<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _cf\"> </span>10<span class=\"_ _0\"></span> Jul<span class=\"_ _3\"></span>y 20<span class=\"_ _0\"></span>20<span class=\"_ _1d8\"> </span>30<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>00<span class=\"_ _9c\"> </span>5 4<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>5 1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>9<span class=\"_ _1d7\"> </span>0,05<span class=\"_ _3c\"> </span>3,33<span class=\"_ _9c\"> </span>60<span class=\"_ _0\"></span>0 0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _3c\"> </span>108<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>03<span class=\"_ _0\"></span> 18<span class=\"_ _0\"></span>2Pr<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _1\"></span> pl<span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>em<span class=\"_ _1\"></span>ent<span class=\"_ _50\"> </span>2<span class=\"_ _0\"></span>3 Jul<span class=\"_ _3\"></span>y 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _7c\"> </span>5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1 3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>5<span class=\"_ _9c\"> </span>5 98<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 55<span class=\"_ _0\"></span>4<span class=\"_ _1d7\"> </span>0,0<span class=\"_ _0\"></span>5<span class=\"_ _1d9\"> </span>4,30<span class=\"_ _41\"> </span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 62<span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>90<span class=\"_ _0\"></span>6<span class=\"_ _1d9\"> </span>1<span class=\"_ _0\"></span>19<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> 08<span class=\"_ _0\"></span>8Pr<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _1\"></span> pl<span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>em<span class=\"_ _1\"></span>ent<span class=\"_ _50\"> </span>1<span class=\"_ _0\"></span>1 Septe<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ber 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>0<span class=\"_ _d9\"> </span>5<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>00<span class=\"_ _c9\"> </span>10 9<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6 5<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _1d7\"> </span>0,05<span class=\"_ _1d9\"> </span>5<span class=\"_ _0\"></span>,00<span class=\"_ _19\"> </span>1<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span> 00<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 00<span class=\"_ _0\"></span>0<span class=\"_ _1d9\"> </span>2<span class=\"_ _0\"></span>19<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>88Pr<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _1\"></span> pl<span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>em<span class=\"_ _1\"></span>ent<span class=\"_ _50\"> </span>2<span class=\"_ _0\"></span>3 Ma<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>h 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>1<span class=\"_ _1d9\"> </span>4<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>66<span class=\"_ _0\"></span> 66<span class=\"_ _0\"></span>7<span class=\"_ _40\"> </span>1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 15<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 22<span class=\"_ _0\"></span>1<span class=\"_ _1d7\"> </span>0,0<span class=\"_ _0\"></span>5<span class=\"_ _1d9\"> </span>6,0<span class=\"_ _0\"></span>0<span class=\"_ _41\"> </span>83<span class=\"_ _0\"></span> 33<span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>33<span class=\"_ _0\"></span>3<span class=\"_ _1d9\"> </span>3<span class=\"_ _0\"></span>03<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>64<span class=\"_ _0\"></span> 42<span class=\"_ _0\"></span>1A<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>qui<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>on Kr<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ft L<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ks<span class=\"_ _57\"> </span>16<span class=\"_ _0\"></span> Augus<span class=\"_ _0\"></span>t 202<span class=\"_ _0\"></span>1<span class=\"_ _7d\"> </span>10<span class=\"_ _0\"></span>9 <span class=\"_ _0\"></span>53<span class=\"_ _0\"></span>5<span class=\"_ _40\"> </span>1<span class=\"_ _0\"></span>5 2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>2 7<span class=\"_ _0\"></span>56<span class=\"_ _1d7\"> </span>0<span class=\"_ _0\"></span>,05<span class=\"_ _1d9\"> </span>7<span class=\"_ _0\"></span>,58<span class=\"_ _1da\"> </span>2 1<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0 6<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>4<span class=\"_ _1d9\"> </span>30<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 25<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 11<span class=\"_ _0\"></span>5Pr<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _1\"></span> pl<span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>em<span class=\"_ _1\"></span>ent<span class=\"_ _50\"> </span>1<span class=\"_ _0\"></span>2 O<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tobe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>21<span class=\"_ _1db\"> </span>27<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 06<span class=\"_ _0\"></span>8<span class=\"_ _40\"> </span>1<span class=\"_ _0\"></span>5 5<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9 8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _1d7\"> </span>0,05<span class=\"_ _1d9\"> </span>7<span class=\"_ _0\"></span>,71<span class=\"_ _1da\"> </span>5 5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>1 3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>4<span class=\"_ _1d9\"> </span>31<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 79<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 48<span class=\"_ _0\"></span>9Sha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e opt<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ons<span class=\"_ _0\"></span> exerc<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _cf\"> </span>26<span class=\"_ _0\"></span> Ma<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>h 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _ad\"> </span>81<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>50<span class=\"_ _40\"> </span>1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 62<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 07<span class=\"_ _0\"></span>4<span class=\"_ _1d7\"> </span>0,0<span class=\"_ _0\"></span>5<span class=\"_ _1d9\"> </span>4,8<span class=\"_ _0\"></span>0<span class=\"_ _1da\"> </span>1 62<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 00<span class=\"_ _0\"></span>0<span class=\"_ _1d9\"> </span>3<span class=\"_ _0\"></span>12<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>21<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>89Pr<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _1\"></span> pl<span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>em<span class=\"_ _1\"></span>ent<span class=\"_ _50\"> </span>5<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>pr<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>2<span class=\"_ _76\"> </span>1<span class=\"_ _0\"></span> 66<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> 66<span class=\"_ _0\"></span>7<span class=\"_ _40\"> </span>1<span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>28<span class=\"_ _0\"></span>7 7<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>1<span class=\"_ _1d7\"> </span>0,05<span class=\"_ _3c\"> </span>9,00<span class=\"_ _41\"> </span>3<span class=\"_ _0\"></span>3 3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3 3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _1d9\"> </span>34<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 75<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span> 82<span class=\"_ _0\"></span>2The <span class=\"_ _18\"></span>Compan<span class=\"_ _0\"></span>y <span class=\"_ _18\"></span>ente<span class=\"_ _0\"></span>red <span class=\"_ _18\"></span>in<span class=\"_ _0\"></span>to <span class=\"_ _18\"></span>an <span class=\"_ _18\"></span>i<span class=\"_ _0\"></span>nvestment <span class=\"_ _1\"></span>agreement <span class=\"_ _1\"></span>with <span class=\"_ _18\"></span>D<span class=\"_ _0\"></span>ongwon <span class=\"_ _1\"></span>Industries <span class=\"_ _1\"></span>and <span class=\"_ _18\"></span>co<span class=\"_ _0\"></span>mpleted a NOK 50 million p<span class=\"_ _0\"></span>rivate placement toward<span class=\"_ _0\"></span>s Dongwon <span class=\"_ _0\"></span>Industries in J<span class=\"_ _0\"></span>uly 2020. The Company raised NOK <span class=\"_ _1\"></span>500 million in a pr<span class=\"_ _1\"></span>ivate placement in connection with <span class=\"_ _1\"></span>its initial public offering related to the admi<span class=\"_ _0\"></span>ssion on Merkur Market (now <span class=\"_ _0\"></span>Euronext Growth<span class=\"_ _0\"></span>) in September 2020. Further, <span class=\"_ _4\"></span>the <span class=\"_ _12\"></span>Company <span class=\"_ _4\"></span>al<span class=\"_ _0\"></span>so <span class=\"_ _4\"></span>raised <span class=\"_ _12\"></span>another <span class=\"_ _12\"></span>NO<span class=\"_ _0\"></span>K <span class=\"_ _4\"></span>500 <span class=\"_ _4\"></span>mil<span class=\"_ _0\"></span>lion <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>rivate <span class=\"_ _4\"></span>pla<span class=\"_ _0\"></span>cement <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>March<span class=\"_ _0\"></span> 2021.<span class=\"ls0\"> </span>In <span class=\"_ _16\"> </span>August <span class=\"_ _39\"> </span>2021 <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>Com<span class=\"_ _0\"></span>pany <span class=\"_ _16\"> </span>acquired <span class=\"_ _16\"> </span>100% <span class=\"_ _16\"> </span>of <span class=\"_ _16\"> </span>the <span class=\"_ _16\"> </span>shares <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>Kraft <span class=\"_ _16\"> </span>Laks <span class=\"_ _39\"> </span>AS. <span class=\"_ _16\"> </span>As <span class=\"_ _16\"> </span>part <span class=\"_ _16\"> </span>of <span class=\"_ _16\"> </span>the settlement <span class=\"_ _4\"></span>the <span class=\"_ _3\"></span>Comp<span class=\"_ _0\"></span>any <span class=\"_ _4\"></span>issued <span class=\"_ _4\"></span>2,190,694 <span class=\"_ _4\"></span>new <span class=\"_ _4\"></span>shares <span class=\"_ _3\"></span>of <span class=\"_ _4\"></span>NOK <span class=\"_ _4\"></span>7.5775 <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>share, <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>thereby increased <span class=\"_ _0\"></span>its<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>equity <span class=\"_ _0\"></span>by <span class=\"_ _3\"></span>NOK <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>6.6 <span class=\"_ _0\"></span>mil<span class=\"_ _0\"></span>lion. <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>In <span class=\"_ _0\"></span>Oc<span class=\"_ _0\"></span>tober <span class=\"_ _0\"></span>2021 <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>Company <span class=\"_ _3\"></span>carried <span class=\"_ _0\"></span>out <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>private<span class=\"_ _0\"></span> placement of USD 5m (<span class=\"_ _0\"></span>NOK ~43m) to<span class=\"_ _0\"></span>wards Cargill.<span class=\"_ _0\"></span> Further, <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>April <span class=\"_ _3\"></span>2022 <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Compan<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>carri<span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>out <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>private <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>lacement <span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>ising <span class=\"_ _0\"></span>gross <span class=\"_ _0\"></span>proce<span class=\"_ _0\"></span>eds <span class=\"_ _0\"></span>of NOK <span class=\"_ _3\"></span>30<span class=\"_ _0\"></span>0 <span class=\"_ _3\"></span>mi<span class=\"_ _0\"></span>llion <span class=\"_ _4\"></span>at <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>subscription <span class=\"_ _4\"></span>price <span class=\"_ _4\"></span>of <span class=\"_ _3\"></span>NOK <span class=\"_ _4\"></span>9.0<span class=\"_ _0\"></span>0 <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>share, <span class=\"_ _4\"></span>bringing <span class=\"_ _4\"></span>total <span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>ised <span class=\"_ _3\"></span>eq<span class=\"_ _0\"></span>uity <span class=\"_ _3\"></span>to more than NOK 1.7 bi<span class=\"_ _0\"></span>llion. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-90-2": {
   "value": "Note 21 Share ba<span class=\"_ _1\"></span>sed payments From <span class=\"_ _0\"></span>2020 <span class=\"_ _0\"></span>The<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>granted <span class=\"_ _3\"></span>1,625,000 <span class=\"_ _3\"></span>options <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>emp<span class=\"_ _0\"></span>loyees. <span class=\"_ _0\"></span>These <span class=\"_ _3\"></span>options <span class=\"_ _0\"></span>have <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>een granted <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>different <span class=\"_ _4\"></span>poi<span class=\"_ _0\"></span>nts <span class=\"_ _3\"></span>in <span class=\"_ _4\"></span>time<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>du<span class=\"_ _0\"></span>ring <span class=\"_ _4\"></span>the <span class=\"_ _3\"></span>y<span class=\"_ _0\"></span>ear, <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>key <span class=\"_ _4\"></span>assumptions<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>isted <span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>elow <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>as such <span class=\"_ _3\"></span>avera<span class=\"_ _0\"></span>ges <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>different <span class=\"_ _4\"></span>grants.<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Ea<span class=\"_ _0\"></span>ch <span class=\"_ _4\"></span>option <span class=\"_ _4\"></span>gives <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>h<span class=\"_ _0\"></span>older <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>rig<span class=\"_ _0\"></span>ht <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>subscrib<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>or<span class=\"_ _0\"></span> purchase <span class=\"_ _4\"></span>shares <span class=\"_ _4\"></span>in <span class=\"_ _12\"></span>Salmon <span class=\"_ _4\"></span>Evoluti<span class=\"_ _0\"></span>on <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>average <span class=\"_ _12\"></span>agreed <span class=\"_ _4\"></span>exercise <span class=\"_ _4\"></span>pri<span class=\"_ _0\"></span>ce <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>NOK <span class=\"_ _4\"></span>5.25. <span class=\"_ _4\"></span>The<span class=\"_ _0\"></span> options were <span class=\"_ _1\"></span>granted on 25 <span class=\"_ _18\"></span>A<span class=\"_ _0\"></span>ugust <span class=\"_ _1\"></span>2020 and <span class=\"_ _1\"></span>28 September 2020 <span class=\"_ _1\"></span>and has <span class=\"_ _1\"></span>a 18 <span class=\"_ _1\"></span>month maturity. The <span class=\"_ _3\"></span>options <span class=\"_ _3\"></span>can <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>exe<span class=\"_ _0\"></span>rcised <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>earliest, <span class=\"_ _0\"></span>12 <span class=\"_ _3\"></span>mont<span class=\"_ _0\"></span>hs <span class=\"_ _3\"></span>after <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>grant <span class=\"_ _3\"></span>date. <span class=\"_ _3\"></span>To <span class=\"_ _3\"></span>account <span class=\"_ _3\"></span>for <span class=\"_ _3\"></span>this, an <span class=\"_ _3\"></span>adjusted <span class=\"_ _3\"></span>Black <span class=\"_ _3\"></span>&amp; <span class=\"_ _0\"></span>Sch<span class=\"_ _0\"></span>oles <span class=\"_ _3\"></span>option-p<span class=\"_ _0\"></span>ricing <span class=\"_ _3\"></span>model <span class=\"_ _3\"></span>is <span class=\"_ _0\"></span>used <span class=\"_ _3\"></span>by <span class=\"_ _3\"></span>apply<span class=\"_ _0\"></span>ing <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>weighted <span class=\"_ _3\"></span>expecte<span class=\"_ _0\"></span>d average life of 15 month<span class=\"_ _0\"></span>s. All 1,625,<span class=\"_ _0\"></span>000 options w<span class=\"_ _0\"></span>ere exercised during 202<span class=\"_ _0\"></span>2. In <span class=\"_ _0\"></span>add<span class=\"_ _0\"></span>ition, <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>Board <span class=\"_ _0\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>directors <span class=\"_ _3\"></span>on <span class=\"_ _0\"></span>26 <span class=\"_ _3\"></span>August <span class=\"_ _3\"></span>2021 <span class=\"_ _3\"></span>established <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>sha<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>option <span class=\"_ _3\"></span>program for members of <span class=\"_ _1\"></span>the Company's executive management where <span class=\"_ _1\"></span>total of 6,900,000 share options (adjusted <span class=\"_ _12\"> </span>to <span class=\"_ _39\"> </span>7,650,<span class=\"_ _0\"></span>000 <span class=\"_ _12\"></span>22 <span class=\"_ _39\"> </span>November) <span class=\"_ _39\"> </span>have <span class=\"_ _39\"> </span>bee<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>granted. <span class=\"_ _39\"> </span>The <span class=\"_ _39\"> </span>options <span class=\"_ _39\"> </span>will <span class=\"_ _39\"> </span>be <span class=\"_ _39\"> </span>issued <span class=\"_ _12\"> </span>on <span class=\"_ _39\"> </span>an annual <span class=\"_ _1\"></span>basis with <span class=\"_ _1\"></span>1/3 <span class=\"_ _1\"></span>each year, <span class=\"_ _1\"></span>with <span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>ssue <span class=\"_ _18\"></span>dat<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>bein<span class=\"_ _0\"></span>g <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>August <span class=\"_ _1\"></span>2021, 1 <span class=\"_ _18\"></span>J<span class=\"_ _0\"></span>une 2022 <span class=\"_ _18\"></span>and 1 <span class=\"_ _18\"></span>J<span class=\"_ _0\"></span>une 2023. <span class=\"_ _16\"> </span>Issued <span class=\"_ _16\"> </span>opti<span class=\"_ _0\"></span>ons <span class=\"_ _16\"> </span>vest <span class=\"_ _c\"> </span>50% <span class=\"_ _16\"> </span>after <span class=\"_ _16\"> </span>yea<span class=\"_ _0\"></span>r <span class=\"_ _16\"> </span>one <span class=\"_ _16\"> </span>and <span class=\"_ _c\"> </span>50% <span class=\"_ _16\"> </span>after <span class=\"_ _16\"> </span>yea<span class=\"_ _0\"></span>r <span class=\"_ _16\"> </span>two. <span class=\"_ _16\"> </span>A <span class=\"_ _c\"> </span>total <span class=\"_ _16\"> </span>of <span class=\"_ _16\"> </span>2,300,<span class=\"_ _0\"></span>000 (2,550,000) <span class=\"_ _3\"></span>share <span class=\"_ _3\"></span>options <span class=\"_ _0\"></span>were<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>granted <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>strike<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pric<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>of <span class=\"_ _3\"></span>NOK <span class=\"_ _0\"></span>9.00<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _3\"></span>share, <span class=\"_ _3\"></span>and <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>total <span class=\"_ _3\"></span>of 4,600,000 <span class=\"_ _3\"></span>(<span class=\"_ _0\"></span>5,10<span class=\"ls0\">0,000) <span class=\"_ _4\"></span>options <span class=\"_ _3\"></span>we<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>granted<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>strik<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>price <span class=\"_ _4\"></span>equal <span class=\"_ _3\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _3\"></span>cl<span class=\"_ _0\"></span>osing <span class=\"_ _3\"></span>pric<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>of <span class=\"_ _4\"></span>the </span>Company's shares o<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Osl<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>B\u00f8rs on the <span class=\"_ _1\"></span>last trading day <span class=\"_ _1\"></span>prior to <span class=\"_ _1\"></span>the respective future issue <span class=\"_ _1\"></span>dates +<span class=\"_\"> </span>15%.The <span class=\"_ _0\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _3\"></span>options <span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>set <span class=\"_ _3\"></span>on <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>gra<span class=\"_ _0\"></span>nt <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>and <span class=\"_ _3\"></span>is <span class=\"_ _0\"></span>expensed<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ove<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>its <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ifetime. <span class=\"_ _0\"></span>The<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fair<span class=\"_ _0\"></span> value <span class=\"_ _4\"></span>of <span class=\"_ _3\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>opti<span class=\"_ _0\"></span>ons <span class=\"_ _3\"></span>ha<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>been <span class=\"_ _4\"></span>calculated <span class=\"_ _4\"></span>using <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>adjusted <span class=\"_ _3\"></span>Bl<span class=\"_ _0\"></span>ack <span class=\"_ _4\"></span>&amp; <span class=\"_ _3\"></span>Sch<span class=\"_ _0\"></span>oles <span class=\"_ _4\"></span>option<span class=\"_ _3\"></span>-pricing model, whic<span class=\"_ _0\"></span>h takes i<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>account the <span class=\"_ _0\"></span>exercise pri<span class=\"_ _0\"></span>ce, the <span class=\"_ _0\"></span>term of <span class=\"_ _0\"></span>the opti<span class=\"_ _0\"></span>on, <span class=\"_ _0\"></span>the share <span class=\"_ _0\"></span>price at the <span class=\"_ _0\"></span>grant <span class=\"_ _0\"></span>date, <span class=\"_ _0\"></span>exp<span class=\"_ _0\"></span>ected <span class=\"_ _0\"></span>pric<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>volatility <span class=\"_ _3\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>underly<span class=\"_ _0\"></span>ing <span class=\"_ _0\"></span>share, <span class=\"_ _0\"></span>expec<span class=\"_ _0\"></span>ted <span class=\"_ _0\"></span>dividend <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>risk<span class=\"_ _0\"></span>-free rates. G<span class=\"_ _1\"></span>iven the recent listing and lack of <span class=\"_ _1\"></span>historical price and volatility data, <span class=\"_ _1\"></span>the expected volatility is based on historical volatility for a <span class=\"_ _1\"></span>selection of comparable compa<span class=\"_ _0\"></span>nies listed on <span class=\"_ _1\"></span>Oslo<span class=\"_ _0\"></span> Stock Exchange (\"Oslo B\u00f8rs\"). T<span class=\"_ _1\"></span>he risk<span class=\"_ _0\"></span>-free interest rate is <span class=\"_ _1\"></span>set to equal the <span class=\"_ _1\"></span>interest on Norwegian<span class=\"_ _0\"></span> government <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>onds <span class=\"_ _0\"></span>with <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>same <span class=\"_ _3\"></span>maturity <span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>option. <span class=\"_ _3\"></span>Average <span class=\"_ _0\"></span>key<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>assumptions <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>liste<span class=\"_ _0\"></span>d below. Out<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>nding options (i<span class=\"_ _1\"></span>n t<span class=\"_ _0\"></span>housa<span class=\"_ _1\"></span>nds)<span class=\"_ _180\"> </span><span class=\"ls8a\">2022<span class=\"_ _2a\"> </span>2021</span>Ou<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ndi<span class=\"_ _3\"></span>ng opti<span class=\"_ _3\"></span>ons<span class=\"_ _3\"></span> 1 Ja<span class=\"_ _3\"></span>nua<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y<span class=\"_ _1dc\"> </span>9 <span class=\"_ _0\"></span>27<span class=\"_ _0\"></span>5<span class=\"_ _ab\"> </span>1<span class=\"_ _0\"></span> 62<span class=\"_ _0\"></span>5Op<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> gr<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _18\"></span>d<span class=\"_ _1dd\"> </span>0<span class=\"_ _ab\"> </span>7 6<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0Op<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> exerc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ed<span class=\"_ _1de\"> </span>1 <span class=\"_ _0\"></span>62<span class=\"_ _0\"></span>5<span class=\"_ _1d8\"> </span>0Op<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> fo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>fe<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>ed<span class=\"_ _1df\"> </span>2 <span class=\"_ _0\"></span>50<span class=\"_ _0\"></span>0<span class=\"_ _1d8\"> </span>0Out<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>nding options a<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>nd of per<span class=\"_ _0\"></span>iod<span class=\"_ _1cc\"> </span>5<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>50<span class=\"_ _ab\"> </span>9<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>75(<span class=\"_ _1\"></span>NO<span class=\"_ _1\"></span>K <span class=\"_ _1\"></span>tho<span class=\"_ _0\"></span>usa<span class=\"_ _18\"></span>nd<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>)<span class=\"_ _130\"> </span><span class=\"fs5e ls8a\">2022<span class=\"_ _2a\"> </span>2021</span>H\u00e5<span class=\"_ _0\"></span>kon<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>ndr<span class=\"_ _0\"></span>\u00e9 Be<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>g (CEO) <span class=\"_ _135\"> </span>20<span class=\"_ _1e0\"></span><span class=\"ls0\"> <span class=\"_ _5b\"> </span><span class=\"ls8a\">609<span class=\"_ _75\"></span><span class=\"ls0\"> </span></span></span>Trond<span class=\"_ _0\"></span> H\u00e5<span class=\"_ _0\"></span>kon<span class=\"_ _0\"></span> Sc<span class=\"_ _0\"></span>ha<span class=\"_ _3\"></span>ug-Pe<span class=\"_ _1\"></span>tt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>n (CFO<span class=\"_ _0\"></span>) <span class=\"_ _1a7\"> </span>1<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>99<span class=\"_ _1e1\"></span> <span class=\"_ _8d\"> </span><span class=\"ls8a\">526<span class=\"_ _6b\"></span><span class=\"ls0\"> </span></span>I<span class=\"_ _0\"></span>ngj<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> Ska<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>\u00f8y (CO<span class=\"_ _0\"></span>O<span class=\"_ _0\"></span>) <span class=\"_ _1e2\"> </span>600<span class=\"_ _10d\"></span><span class=\"ls0\"> <span class=\"_ _9f\"> </span><span class=\"ls8a\">224<span class=\"_ _75\"></span><span class=\"ls0\"> </span></span></span>Ka<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> Mord<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> Hol<span class=\"_ _3\"></span>o (P<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>oj<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>ct Di<span class=\"_ _3\"></span>rector<span class=\"_ _0\"></span>)<span class=\"_ _1e3\"> </span>567<span class=\"_ _10d\"></span><span class=\"ls0\"> <span class=\"_ _9f\"> </span><span class=\"ls8a\">212<span class=\"_ _75\"></span><span class=\"ls0\"> </span></span></span>Od<span class=\"_ _0\"></span>d Fr<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> Roa<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ds<span class=\"_ _3\"></span>nes<span class=\"_ _0\"></span> (CCO<span class=\"_ _0\"></span>) <span class=\"_ _1a6\"> </span>615<span class=\"_ _10d\"></span><span class=\"ls0\"> <span class=\"_ _19b\"> </span><span class=\"ls8a\">53<span class=\"_ _1e4\"></span><span class=\"ls0\"> </span></span></span>T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> cha<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>s 3 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1 <span class=\"_ _1d9\"> </span>1<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>24<span class=\"_ _0\"></span> Cha<span class=\"_ _3\"></span>rges<span class=\"_ _0\"></span> to i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ome<span class=\"_ _18\"></span> s<span class=\"_ _3\"></span>ta<span class=\"_ _0\"></span>te<span class=\"_ _18\"></span>me<span class=\"_ _1\"></span>nt<span class=\"_ _1e5\"> </span><span class=\"ls8a\">2259<span class=\"_ _145\"> </span>599</span>Cha<span class=\"_ _3\"></span>rges<span class=\"_ _0\"></span> to A<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>t under Co<span class=\"_ _0\"></span>ns<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _180\"> </span><span class=\"ls8a\">942<span class=\"_ _14\"> </span></span>1<span class=\"_ _0\"></span> 02<span class=\"_ _0\"></span>5Key a<span class=\"_ _1\"></span>ssumpt<span class=\"_ _0\"></span>ions<span class=\"_ _17d\"> </span><span class=\"ls8c\">2022<span class=\"_ _173\"> </span>2021</span>A<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ge fai<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span> va<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>ue (N<span class=\"_ _1\"></span>O<span class=\"_ _0\"></span>K)<span class=\"_ _1e6\"> </span>1,4<span class=\"_ _0\"></span>7<span class=\"_ _e4\"> </span>1<span class=\"_ _0\"></span>,36A<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ge e<span class=\"_ _18\"></span>x<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>e pri<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> (NOK)<span class=\"_ _1e7\"> </span>10<span class=\"_ _0\"></span>,35<span class=\"_ _ab\"> </span>10<span class=\"_ _0\"></span>,35Wei<span class=\"_ _0\"></span>ghte<span class=\"_ _1\"></span>d e<span class=\"_ _1\"></span>x<span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>te<span class=\"_ _18\"></span>d<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>vera<span class=\"_ _0\"></span>ge l<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>fe<span class=\"_ _1\"></span> (i<span class=\"_ _3\"></span>n yea<span class=\"_ _0\"></span>rs<span class=\"_ _3\"></span>)<span class=\"_ _1ad\"> </span>2<span class=\"_ _0\"></span>,33<span class=\"_ _61\"> </span>2,33Es<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d di<span class=\"_ _3\"></span>vi<span class=\"_ _3\"></span>dend pe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> s<span class=\"_ _3\"></span>ha<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> (NOK)<span class=\"_ _1e8\"> </span>0,0<span class=\"_ _0\"></span>0<span class=\"_ _e4\"> </span>0<span class=\"_ _0\"></span>,00Expe<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>te<span class=\"_ _18\"></span>d<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>vera<span class=\"_ _0\"></span>ge vol<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ty<span class=\"_ _e2\"> </span>29<span class=\"_ _0\"></span>,2 %<span class=\"_ _aa\"> </span>2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>,2 %Ri<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>k-fr<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _132\"> </span>0<span class=\"_ _0\"></span>,86<span class=\"_ _0\"></span> %<span class=\"_ _aa\"> </span>0<span class=\"_ _0\"></span>,86<span class=\"_ _0\"></span> %Group mana<span class=\"_ _1\"></span>gem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span> hav<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>fol<span class=\"_ _1\"></span>lowing<span class=\"_ _1\"></span> holding<span class=\"_ _1\"></span>s<span class=\"_ _6\"> </span>Hol<span class=\"_ _1\"></span>ding<span class=\"_ _1\"></span> 0<span class=\"_ _0\"></span>1.01<span class=\"_ _38\"> </span>Awarde<span class=\"_ _0\"></span>d<span class=\"_ _151\"> </span>Exer<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>d<span class=\"_ _46\"> </span>Forfeit<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _21\"> </span>Holdi<span class=\"_ _1\"></span>ng 31<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>1<span class=\"_ _0\"></span>2H<span class=\"_ _0\"></span>\u00e5<span class=\"_ _3\"></span>k<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>An<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _3\"></span> B<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>rg (<span class=\"_ _0\"></span>CEO u<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ct 22) <span class=\"_ _59\"> </span>3 450<span class=\"_ _1bf\"></span> <span class=\"_ _e6\"> </span>-<span class=\"_ _98\"></span>            <span class=\"_ _92\"> </span>450<span class=\"_ _1e9\"></span><span class=\"ls0\"> <span class=\"_ _1ea\"> </span>2 500<span class=\"_ _1eb\"></span> <span class=\"_ _69\"> </span><span class=\"ls8e\">500<span class=\"_ _1e9\"></span><span class=\"ls0\"> </span></span></span>Tro<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>H<span class=\"_ _0\"></span>\u00e5<span class=\"_ _3\"></span>k<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>-Pe<span class=\"_ _3\"></span>tte<span class=\"_ _0\"></span>rs<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(CEO f<span class=\"_ _0\"></span>rom<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ct 22 &amp; CFO)2 775<span class=\"_ _1eb\"></span> <span class=\"_ _4f\"> </span>-<span class=\"_ _c0\"></span>            <span class=\"_ _92\"> </span>375<span class=\"_ _1e9\"></span><span class=\"ls0\"> <span class=\"_ _7a\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _1ec\"> </span>2 400<span class=\"_ _1eb\"></span> </span>I<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>gja<span class=\"_ _4\"></span>rl<span class=\"_ _3\"></span> S<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>rv<span class=\"_ _1\"></span>\u00f8<span class=\"_ _1\"></span>y (COO) <span class=\"_ _1ed\"> </span>850<span class=\"_ _1e9\"></span> <span class=\"_ _e4\"> </span>-<span class=\"_ _c0\"></span>            <span class=\"_ _92\"> </span>100<span class=\"_ _1e9\"></span><span class=\"ls0\"> <span class=\"_ _7a\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _92\"> </span><span class=\"ls8e\">750<span class=\"_ _1e9\"></span><span class=\"ls0\"> </span></span></span>Ka<span class=\"_ _3\"></span>mi<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span> Mo<span class=\"_ _0\"></span>rda<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span> H<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span> (<span class=\"_ _0\"></span>Proje<span class=\"_ _3\"></span>ct D<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>re<span class=\"_ _3\"></span>cto<span class=\"_ _0\"></span>r)<span class=\"_ _19e\"> </span>850<span class=\"_ _1e9\"></span> <span class=\"_ _e4\"> </span>-<span class=\"_ _c0\"></span>            <span class=\"_ _92\"> </span>100<span class=\"_ _1e9\"></span><span class=\"ls0\"> <span class=\"_ _7a\"> </span>-<span class=\"_ _1ee\"></span> <span class=\"_ _92\"> </span><span class=\"ls8e\">750<span class=\"_ _1e9\"></span><span class=\"ls0\"> </span></span></span>Od<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>rod<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>R<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> (<span class=\"_ _0\"></span>CC<span class=\"_ _1\"></span>O) <span class=\"_ _1ef\"> </span>750<span class=\"_ _1e9\"></span> <span class=\"_ _e4\"> </span>-<span class=\"_ _c0\"></span>           <span class=\"ls0\"> <span class=\"_ _9f\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _9f\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _92\"> </span><span class=\"ls8e\">750<span class=\"_ _1e9\"></span><span class=\"ls0\"> </span></span></span>To<span class=\"_ _1\"></span>tal <span class=\"_ _1f0\"> </span>8 675<span class=\"_ _1eb\"></span> <span class=\"_ _4f\"> </span>-<span class=\"_ _54\"></span> <span class=\"_ _1ec\"> </span>1 025<span class=\"_ _1bf\"></span> <span class=\"_ _9f\"> </span>2 500<span class=\"_ _1bf\"></span> <span class=\"_ _9f\"> </span>5 150<span class=\"_ _1bf\"></span> *<span class=\"_ _1\"></span>N<span class=\"_ _0\"></span>um<span class=\"_ _0\"></span>bers in <span class=\"_ _18\"></span>t<span class=\"_ _0\"></span>ho<span class=\"_ _3\"></span>us<span class=\"_ _0\"></span>and",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-91-2": {
   "value": "Note 22 Intere<span class=\"_ _1\"></span>st bearing debt L<span class=\"_ _0\"></span>ong-t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>rm<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>inte<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span> be<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ing debt<span class=\"_ _0\"></span> (N<span class=\"_ _1\"></span>O<span class=\"_ _0\"></span>K <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>ho<span class=\"_ _0\"></span>us<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>nd)<span class=\"_ _117\"> </span><span class=\"ffb\">3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.12<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _d9\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>1</span>De<span class=\"_ _1\"></span>bt t<span class=\"_ _1\"></span>o c<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>edi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>ns<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>uti<span class=\"_ _3\"></span>ons<span class=\"_ _3\"></span> <span class=\"_ _184\"> </span>51<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>9<span class=\"_ _14c\"></span> <span class=\"_ _1f1\"> </span>2<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _1f2\"></span><span class=\"ls8f\">           <span class=\"ls0\"> </span></span>O<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>her l<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>ng-t<span class=\"_ _1\"></span>erm i<span class=\"_ _3\"></span>nt<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t be<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ng de<span class=\"_ _1\"></span>bt<span class=\"_ _140\"> </span>-<span class=\"_ _14d\"></span> <span class=\"_ _a2\"> </span>12<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>2<span class=\"_ _1f3\"></span> O<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>her l<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>ng-t<span class=\"_ _1\"></span>erm l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>bi<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>es<span class=\"_ _0\"></span> (l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>nd<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>d wa<span class=\"_ _0\"></span>te<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ghts<span class=\"_ _0\"></span>)<span class=\"_ _6f\"> </span>8<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _90\"></span> <span class=\"_ _1b9\"> </span>7 9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _90\"></span> L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ng l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>e<span class=\"_ _18\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _9d\"> </span>9<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _90\"></span> <span class=\"_ _d2\"> </span><span class=\"ls90\">892<span class=\"_ _1f4\"></span><span class=\"ls0\"> </span></span>T<span class=\"_ _1\"></span>ota<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> l<span class=\"_ _4\"></span>ong-te<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>m i<span class=\"_ _3\"></span>nte<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t-be<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>ng de<span class=\"_ _1\"></span>bt <span class=\"_ _1f5\"> </span>5<span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>3<span class=\"_ _150\"></span> <span class=\"_ _197\"> </span>22<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _1f2\"></span><span class=\"ls8f\">           <span class=\"ls0\"> </span></span>Short<span class=\"_ _0\"></span>-t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span> int<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span> be<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>ing<span class=\"_ _1\"></span> de<span class=\"_ _0\"></span>bt<span class=\"_ _0\"></span> (N<span class=\"_ _1\"></span>O<span class=\"_ _0\"></span>K <span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>ho<span class=\"_ _0\"></span>us<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>nd)<span class=\"_ _117\"> </span><span class=\"ffb\">3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.12<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _d9\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>1</span>De<span class=\"_ _1\"></span>bt t<span class=\"_ _1\"></span>o c<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>edi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>ns<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>uti<span class=\"_ _3\"></span>ons<span class=\"_ _3\"></span> <span class=\"_ _169\"> </span>4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _1f3\"></span> <span class=\"_ _1f6\"> </span><span class=\"ls90\">733<span class=\"_ _1f4\"></span><span class=\"ls0\"> </span></span>O<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>her s<span class=\"_ _3\"></span>h<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>t-t<span class=\"_ _18\"></span>erm i<span class=\"_ _3\"></span>nte<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t be<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>ri<span class=\"_ _4\"></span>ng de<span class=\"_ _1\"></span>bt<span class=\"_ _1f7\"> </span>1<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>84<span class=\"_ _0\"></span>1<span class=\"_ _1f3\"></span> <span class=\"_ _1f8\"> </span>1<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>35<span class=\"_ _0\"></span>2<span class=\"_ _1f3\"></span> L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ng l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _182\"> </span>3 5<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _90\"></span> <span class=\"_ _1f9\"> </span>1<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>36<span class=\"_ _90\"></span> T<span class=\"_ _1\"></span>ota<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> s<span class=\"_ _3\"></span>h<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>t-t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>t-be<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>g de<span class=\"_ _1\"></span>bt <span class=\"_ _1fa\"> </span>5<span class=\"_ _0\"></span>8 <span class=\"_ _0\"></span>90<span class=\"_ _0\"></span>6<span class=\"_ _1f3\"></span> <span class=\"_ _1f8\"> </span>1<span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>32<span class=\"_ _0\"></span>2<span class=\"_ _1f3\"></span> T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l inte<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>-be<span class=\"_ _0\"></span>aring<span class=\"_ _1\"></span> de<span class=\"_ _0\"></span>bt<span class=\"_ _0\"></span> <span class=\"_ _ee\"> </span>59<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>9<span class=\"_ _1fb\"></span> <span class=\"_ _197\"> </span>2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _1f2\"></span><span class=\"ls8f\">           <span class=\"ls0\"> </span></span>Ca<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>h<span class=\"_ _0\"></span> &amp; c<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>h equi<span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>nts<span class=\"_ _0\"></span> <span class=\"_ _1fc\"> </span>2<span class=\"_ _0\"></span>78<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>9<span class=\"_ _1fb\"></span> <span class=\"_ _ae\"> </span>50<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _1f2\"></span><span class=\"ls8f\">           <span class=\"ls0\"> </span></span>N<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span> int<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>-be<span class=\"_ _0\"></span>aring debt<span class=\"_ _f3\"> </span>31<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _1fb\"></span> <span class=\"_ _79\"> </span>-27<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _60\"></span> The Group has entered in<span class=\"_ _0\"></span>to a senior secured NOK 625 mi<span class=\"_ _0\"></span>llion debt finan<span class=\"_ _0\"></span>cing package relating to <span class=\"_ _1\"></span>its phase 1 <span class=\"_ _1\"></span>build out <span class=\"_ _1\"></span>at Indre Har\u00f8y <span class=\"_ _1\"></span>with Nordea, Sparebanken Vest <span class=\"_ _1\"></span>and Innovation <span class=\"_ _1\"></span>Norway.<span class=\"_ _0\"></span> This package con<span class=\"_ _0\"></span>sists of <span class=\"_ _0\"></span>a NOK 525 mill<span class=\"_ _0\"></span>ion senior secured<span class=\"_ _0\"></span> credit facili<span class=\"_ _3\"></span>ty that are to<span class=\"_ _0\"></span> finance the construction CAPEX <span class=\"_ _1\"></span>at Indre <span class=\"_ _1\"></span>Har\u00f8y (Construction <span class=\"_ _1\"></span>Faci<span class=\"_ _0\"></span>lity) as <span class=\"_ _1\"></span>well as <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>NOK <span class=\"_ _1\"></span>100 million overdraft facility. <span class=\"_ _10\"> </span>Per <span class=\"_ _10\"> </span>31.12.22 <span class=\"_ _10\"> </span>th<span class=\"_ _0\"></span>e <span class=\"_ _f\"> </span>Gr<span class=\"_ _0\"></span>oup <span class=\"_ _f\"> </span>h<span class=\"_ _0\"></span>ad <span class=\"_ _f\"> </span>ma<span class=\"_ _0\"></span>de <span class=\"_ _f\"> </span>d<span class=\"_ _0\"></span>rawdowns <span class=\"_ _10\"> </span>of <span class=\"_ _10\"> </span>NOK <span class=\"_ _10\"> </span>495<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>mi<span class=\"_ _0\"></span>llion <span class=\"_ _10\"> </span>under <span class=\"_ _f\"> </span>the<span class=\"_ _0\"></span> Construction <span class=\"_ _17\"> </span>Facil<span class=\"_ _0\"></span>ity. <span class=\"_ _c\"> </span>The <span class=\"_ _17\"> </span>Constr<span class=\"_ _0\"></span>uction <span class=\"_ _17\"> </span>Facility <span class=\"_ _17\"> </span>ha<span class=\"_ _0\"></span>s <span class=\"_ _17\"> </span>no <span class=\"_ _17\"> </span>repay<span class=\"_ _0\"></span>ments <span class=\"_ _17\"> </span>during <span class=\"_ _17\"> </span>the <span class=\"_ _17\"> </span>c<span class=\"_ _0\"></span>onstruction period <span class=\"_ _17\"> </span>and <span class=\"_ _17\"> </span>will <span class=\"_ _17\"> </span>be <span class=\"_ _17\"> </span>converted <span class=\"_ _c\"> </span>in<span class=\"_ _0\"></span>to <span class=\"_ _c\"> </span>a <span class=\"_ _17\"> </span>long<span class=\"_ _0\"></span>-term <span class=\"_ _17\"> </span>debt <span class=\"_ _17\"> </span>facility<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>at <span class=\"_ _17\"> </span>completion <span class=\"_ _17\"> </span>of <span class=\"_ _c\"> </span>Phase <span class=\"_ _17\"> </span>1<span class=\"_ _0\"></span>. <span class=\"_ _c\"> </span>In<span class=\"_ _0\"></span> addition, the Compan<span class=\"_ _0\"></span>y has drawn NOK 30 mil<span class=\"_ _0\"></span>lion on the Ov<span class=\"_ _0\"></span>erdraft Facility<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> The <span class=\"_ _18\"></span>Group <span class=\"_ _18\"></span>has<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>also <span class=\"_ _18\"></span>entered <span class=\"_ _1\"></span>into <span class=\"_ _18\"></span>loan <span class=\"_ _18\"></span>agreem<span class=\"_ _0\"></span>ents <span class=\"_ _18\"></span>for <span class=\"_ _18\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>total<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>of <span class=\"_ _18\"></span>NOK <span class=\"_ _18\"></span>52 <span class=\"_ _18\"></span>mi<span class=\"_ _0\"></span>llion <span class=\"_ _18\"></span>rel<span class=\"_ _0\"></span>ating <span class=\"_ _18\"></span>to <span class=\"_ _18\"></span>Salmon<span class=\"_ _0\"></span> Evolution <span class=\"_ _3\"></span>Dale <span class=\"_ _3\"></span>AS <span class=\"_ _4\"></span>of <span class=\"_ _3\"></span>which <span class=\"_ _3\"></span>around <span class=\"_ _3\"></span>NOK <span class=\"_ _3\"></span>30 <span class=\"_ _3\"></span>mil<span class=\"_ _0\"></span>lion <span class=\"_ _3\"></span>was <span class=\"_ _3\"></span>drawn <span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>D<span class=\"_ _0\"></span>ecember <span class=\"_ _3\"></span>2022. <span class=\"_ _3\"></span>This<span class=\"_ _0\"></span> financing <span class=\"_ _3\"></span>is i<span class=\"_ _0\"></span>ntended <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inance <span class=\"_ _0\"></span>working <span class=\"_ _3\"></span>capital <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nvestments <span class=\"_ _0\"></span>in <span class=\"_ _3\"></span>Salmon <span class=\"_ _0\"></span>Evolution <span class=\"_ _3\"></span>Dale <span class=\"_ _0\"></span>as well as refinanc<span class=\"_ _0\"></span>ing of the sel<span class=\"ff4\">ler\u2019s credi<span class=\"_ _0\"></span>t. </span> Per <span class=\"_ _4\"></span>31.12.2022 <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>C<span class=\"_ _0\"></span>ompany <span class=\"_ _12\"></span>has <span class=\"_ _4\"></span>NOK <span class=\"_ _4\"></span>12.8 <span class=\"_ _4\"></span>million <span class=\"_ _12\"></span>of <span class=\"_ _4\"></span>short-term <span class=\"_ _12\"></span>interest-b<span class=\"_ _0\"></span>earing <span class=\"_ _4\"></span>debt <span class=\"_ _4\"></span>(sell<span class=\"_ _0\"></span>ers credit) relating to the ac<span class=\"_ _0\"></span>quisition of Salmon E<span class=\"_ _0\"></span>volution Dale AS.  <span class=\"_ _3\"></span> The above <span class=\"_ _1\"></span>table does <span class=\"_ _1\"></span>not include o<span class=\"_ _1\"></span>ther long-term liabilities of <span class=\"_ _1\"></span>NOK 8 <span class=\"_ _18\"></span>mi<span class=\"_ _0\"></span>llion related to <span class=\"_ _1\"></span>property and water rights in Salmo<span class=\"_ _0\"></span>n Evolution Dale <span class=\"_ _0\"></span>AS. Financial covenants<span class=\"_ _0\"></span><span class=\"ff1\"> </span>The <span class=\"_ _15\"> </span>most <span class=\"_ _15\"> </span>important <span class=\"_ _f\"> </span>financ<span class=\"_ _0\"></span>ial <span class=\"_ _15\"> </span>covenants <span class=\"_ _15\"> </span>for <span class=\"_ _15\"> </span>t<span class=\"_ _0\"></span>he <span class=\"_ _15\"> </span>long<span class=\"_ _0\"></span>-term <span class=\"_ _15\"> </span>fina<span class=\"_ _0\"></span>ncing <span class=\"_ _15\"> </span>of <span class=\"_ _15\"> </span>the <span class=\"_ _15\"> </span>Group <span class=\"_ _15\"> </span>a<span class=\"_ _0\"></span>re, respectively, <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>solvenc<span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>requirement <span class=\"_ _3\"></span>that <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>borr<span class=\"_ _0\"></span>ower\u2019s <span class=\"_ _0\"></span>(Salm<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>Evolu<span class=\"_ _0\"></span>tion <span class=\"_ _3\"></span>Norway <span class=\"_ _0\"></span>AS) <span class=\"_ _3\"></span>bo<span class=\"_ _3\"></span><span class=\"ff1\">ok </span>equity <span class=\"_\"> </span>ratio <span class=\"_ _c\"> </span>(<span class=\"_ _0\"></span>including <span class=\"_\"> </span>intra-<span class=\"_ _0\"></span>group <span class=\"_ _17\"> </span>loans) <span class=\"_\"> </span>shall <span class=\"_\"> </span>exceed <span class=\"_ _17\"> </span>50<span class=\"_ _0\"></span>%. <span class=\"_ _17\"> </span>Further, <span class=\"_\"> </span>there <span class=\"_\"> </span>is <span class=\"_ _c\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>profitabi<span class=\"_ _0\"></span>lity requirement <span class=\"_ _0\"></span>linked <span class=\"_ _3\"></span>to th<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>borrower\u2019s <span class=\"_ _0\"></span>EBITD<span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>shal<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>greater <span class=\"_ _0\"></span>than<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>NOK <span class=\"_ _0\"></span>100 <span class=\"_ _0\"></span>million <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> last <span class=\"_ _1\"></span>12-month<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>basis <span class=\"_ _1\"></span>from<span class=\"_ _0\"></span> Q<span class=\"_ _1\"></span>2 <span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>024. <span class=\"_ _1\"></span>Quarterly EBITDA <span class=\"_ _1\"></span>figures<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>shall be <span class=\"_ _1\"></span>measur<span class=\"_ _0\"></span>ed <span class=\"_ _1\"></span>from Q3 <span class=\"_ _18\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _1\"></span>with set <span class=\"_ _0\"></span>minimum<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>EBITDA <span class=\"_ _3\"></span>leve<span class=\"_ _0\"></span>ls <span class=\"_ _0\"></span>reflecting <span class=\"_ _3\"></span>the <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mpany\u2019s <span class=\"_ _0\"></span>gra<span class=\"_ _0\"></span>dual <span class=\"_ _0\"></span>ramp<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>up <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>production <span class=\"_ _0\"></span>vol<span class=\"_ _0\"></span>umes and profitabili<span class=\"_ _0\"></span>ty. Finally, <span class=\"_ _12\"> </span>there <span class=\"_ _12\"> </span>i<span class=\"_ _0\"></span>s <span class=\"_ _4\"></span>a <span class=\"_ _12\"> </span>mi<span class=\"_ _0\"></span>nimum <span class=\"_ _12\"></span>cash <span class=\"_ _12\"></span>requirem<span class=\"_ _0\"></span>ent <span class=\"_ _4\"></span>tha<span class=\"_ _0\"></span>t <span class=\"_ _12\"></span>stipulates <span class=\"_ _12\"> </span>tha<span class=\"_ _0\"></span>t <span class=\"_ _4\"></span>the<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>cash <span class=\"_ _12\"> </span>ba<span class=\"_ _0\"></span>lance <span class=\"_ _12\"></span>shall <span class=\"_ _12\"> </span>be greater <span class=\"_\"> </span>than <span class=\"_\"> </span>N<span class=\"_ _1\"></span>OK <span class=\"_\"> </span>100 <span class=\"_\"> </span>million <span class=\"_\"> </span>during <span class=\"_ _17\"> </span>constructi<span class=\"_ _0\"></span>on, <span class=\"_ _17\"> </span>and <span class=\"_\"> </span>greater <span class=\"_\"> </span>than <span class=\"_ _17\"> </span>NOK <span class=\"_\"> </span>50 <span class=\"_\"> </span>million <span class=\"_ _17\"> </span>after completion of the con<span class=\"_ _0\"></span>struction work.<span class=\"_ _0\"></span> Security<span class=\"ff1\"> </span>The Group\u2019s bank deb<span class=\"_ _0\"></span>t facil<span class=\"_ _0\"></span>ities are fully guarant<span class=\"_ _0\"></span>eed by Salmon Ev<span class=\"_ _0\"></span>olution ASA. The respec<span class=\"_ _0\"></span>tive lenders <span class=\"_ _0\"></span>also h<span class=\"_ _0\"></span>ave a <span class=\"_ _0\"></span>pled<span class=\"_ _0\"></span>ge <span class=\"_ _0\"></span>over <span class=\"_ _0\"></span>100% <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the sha<span class=\"_ _0\"></span>res <span class=\"_ _0\"></span>in <span class=\"_ _3\"></span><span class=\"ff4\">the Group\u2019s <span class=\"_ _0\"></span>two <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>erating <span class=\"_ _0\"></span>subsidiaries, </span>Salmon <span class=\"_\"> </span>Evolution <span class=\"_\"> </span>Norway <span class=\"_\"> </span>AS <span class=\"_\"> </span>and <span class=\"_ _17\"> </span>Salm<span class=\"_ _0\"></span>on <span class=\"_\"> </span>Evolution <span class=\"_\"> </span>Dale <span class=\"_\"> </span>AS. <span class=\"_\"> </span>Furthermore, <span class=\"_\"> </span>the <span class=\"_\"> </span>respective lenders <span class=\"_ _3\"></span>ha<span class=\"_ _0\"></span>ve <span class=\"_ _3\"></span>a <span class=\"_ _4\"></span>pledge <span class=\"_ _4\"></span>over <span class=\"_ _3\"></span>all <span class=\"_ _4\"></span>materia<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>operati<span class=\"_ _0\"></span>ng <span class=\"_ _3\"></span>assets <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _3\"></span>Gr<span class=\"_ _0\"></span>oup, <span class=\"_ _3\"></span>h<span class=\"_ _0\"></span>ereunder <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span>ter <span class=\"_ _3\"></span>alia, land, plan<span class=\"_ _0\"></span>t and machinery, operating l<span class=\"_ _0\"></span>icen<span class=\"_ _0\"></span>ses, inventory and receivabl<span class=\"_ _0\"></span>es. I<span class=\"_ _1\"></span>nform<span class=\"_ _0\"></span>ation support<span class=\"_ _0\"></span>ing t<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span> c<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>h flows I<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st be<span class=\"_ _0\"></span>aring debt(N<span class=\"_ _1\"></span>OK <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>hou<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nd)<span class=\"_ _191\"> </span><span class=\"fs65\">Sho<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span> te<span class=\"_ _1\"></span>rm<span class=\"_ _9c\"> </span>Long t<span class=\"_ _1\"></span>erm</span>Balance at Janu<span class=\"_ _1\"></span>ary 1, 2022<span class=\"_ _188\"> </span>14 322<span class=\"_ _90\"></span> <span class=\"_ _89\"> </span>221 221<span class=\"_ _b4\"></span> R<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>yme<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>t o<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>rr<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>gs<span class=\"_ _1fd\"> </span>-13 <span class=\"_ _0\"></span>086<span class=\"_ _19d\"></span> <span class=\"_ _1fe\"> </span>-<span class=\"_ _110\"></span> Pr<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>ce<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> f<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span> n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>w <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>n<span class=\"_ _1af\"> </span>42 512<span class=\"_ _90\"></span> <span class=\"_ _89\"> </span>313 169<span class=\"_ _8a\"></span> S<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>r cre<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>t <span class=\"_ _0\"></span>Kra<span class=\"_ _3\"></span>ft <span class=\"_ _0\"></span>La<span class=\"_ _3\"></span>k<span class=\"_ _0\"></span>s<span class=\"_ _1a6\"> </span>12 841<span class=\"_ _90\"></span> <span class=\"_ _b6\"> </span>-<span class=\"_ _0\"></span>12 352<span class=\"_ _19d\"></span> Ob<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>g<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>wa<span class=\"_ _4\"></span>te<span class=\"_ _3\"></span>r ri<span class=\"_ _3\"></span>gth<span class=\"_ _3\"></span>s<span class=\"_ _1ff\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _dd\"> </span><span class=\"ls91\">573<span class=\"_ _13b\"></span><span class=\"ls0\"> </span></span>C<span class=\"_ _1\"></span>h<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>g<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ti<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span> u<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>r <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>s<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _1ad\"> </span>2 316<span class=\"_ _14a\"></span> <span class=\"_ _200\"> </span>8 784<span class=\"_ _14a\"></span> Balance at D<span class=\"_ _0\"></span>ec 31, 2022<span class=\"_ _201\"> </span>58 906<span class=\"_ _90\"></span> <span class=\"_ _89\"> </span>531 393<span class=\"_ _b7\"></span> Tra<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span>a<span class=\"_ _3\"></span>cti<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>t <span class=\"_ _0\"></span>re<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>rr<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _140\"> </span>-<span class=\"_ _110\"></span> C<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ta<span class=\"_ _3\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span> b<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>rro<span class=\"_ _0\"></span>wi<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span> co<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1a2\"> </span>24 115<span class=\"_ _90\"></span> I<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _3\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span>t e<span class=\"_ _3\"></span>xp<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _202\"> </span>3 012<span class=\"_ _14a\"></span> C<span class=\"_ _1\"></span>h<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> a<span class=\"_ _4\"></span>ccr<span class=\"_ _1\"></span>u<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _3\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span>t<span class=\"_ _203\"> </span>-2 <span class=\"_ _0\"></span>412<span class=\"_ _204\"></span> I<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _3\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span>t p<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>d<span class=\"_ _3\"></span> <span class=\"_ _205\"> </span>24 714<span class=\"_ _90\"></span> I<span class=\"_ _1\"></span>nform<span class=\"_ _0\"></span>ation support<span class=\"_ _0\"></span>ing t<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span> c<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>h flows I<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st<span class=\"_\"> </span>be<span class=\"_ _0\"></span>aring<span class=\"_\"> </span>debt(N<span class=\"_ _1\"></span>OK <span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>hou<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nd)<span class=\"_ _206\"> </span><span class=\"fs68\">Shor<span class=\"_ _0\"></span>t t<span class=\"_ _1\"></span>erm<span class=\"_ _6\"> </span>L<span class=\"_ _1\"></span>ong te<span class=\"_ _1\"></span>rm</span>Balance at Janu<span class=\"_ _1\"></span>ary 1, 2021<span class=\"_ _188\"> </span>40 696<span class=\"_ _90\"></span> <span class=\"_ _10a\"> </span><span class=\"ls92\">933<span class=\"_ _13b\"></span><span class=\"ls0\"> </span></span>R<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>yme<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>t o<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>rr<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>gs<span class=\"_ _1fd\"> </span>-40 000<span class=\"_ _19d\"></span> <span class=\"_ _1fe\"> </span>-<span class=\"_ _54\"></span> Pr<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>ce<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> f<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span> n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>w <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>k<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>n<span class=\"_ _207\"> </span>733<span class=\"_ _152\"></span><span class=\"ls0\"> <span class=\"_ _1ec\"> </span>200 000<span class=\"_ _8a\"></span> </span>S<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>r cre<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>t <span class=\"_ _0\"></span>Kra<span class=\"_ _3\"></span>ft <span class=\"_ _0\"></span>La<span class=\"_ _3\"></span>k<span class=\"_ _0\"></span>s<span class=\"_ _1a6\"> </span>12 352<span class=\"_ _90\"></span> <span class=\"_ _200\"> </span>12 352<span class=\"_ _98\"></span> Ob<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>g<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>wa<span class=\"_ _4\"></span>te<span class=\"_ _3\"></span>r ri<span class=\"_ _3\"></span>gth<span class=\"_ _3\"></span>s<span class=\"_ _1ff\"> </span>-<span class=\"_ _110\"></span> <span class=\"_ _c5\"> </span>7 <span class=\"_ _0\"></span>976<span class=\"_ _1e1\"></span> C<span class=\"_ _1\"></span>h<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>g<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>ti<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span> u<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>r <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>s<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _208\"> </span>540<span class=\"_ _152\"></span><span class=\"ls0\"> <span class=\"_ _1d5\"> </span>-<span class=\"_ _0\"></span>41<span class=\"_ _209\"></span> </span>Balance at D<span class=\"_ _0\"></span>ecember<span class=\"_ _1\"></span> 21, 2021<span class=\"_ _160\"> </span>1<span class=\"_ _1\"></span>4 <span class=\"_ _0\"></span>322<span class=\"_ _90\"></span> <span class=\"_ _12b\"> </span>221 221<span class=\"_ _b7\"></span> Tra<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span>a<span class=\"_ _3\"></span>cti<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>t <span class=\"_ _0\"></span>re<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span> b<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>rr<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>gs<span class=\"_ _4\"></span> <span class=\"_ _20a\"> </span>5 380<span class=\"_ _14a\"></span> C<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ta<span class=\"_ _3\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span> b<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>rro<span class=\"_ _0\"></span>wi<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span> co<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _1dc\"> </span>6 079<span class=\"_ _14a\"></span> I<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _3\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span>t e<span class=\"_ _3\"></span>xp<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _202\"> </span>1 007<span class=\"_ _84\"></span> I<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _3\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _4\"></span>t p<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>d<span class=\"_ _3\"></span> <span class=\"_ _20b\"> </span>-11 <span class=\"_ _0\"></span>477<span class=\"_ _19d\"></span> To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>ty-re<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>a<span class=\"_ _3\"></span>te<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>th<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>r ch<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>ge<span class=\"_ _3\"></span>s<span class=\"_ _4\"></span> <span class=\"_ _181\"> </span><span class=\"ls92\">989<span class=\"_ _20c\"></span><span class=\"ls0\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-96-2": {
   "value": "Note 23 Trade an<span class=\"_ _1\"></span>d other current lia<span class=\"_ _1\"></span>bilities (N<span class=\"_ _0\"></span>OK t<span class=\"_ _0\"></span>housa<span class=\"_ _1\"></span>nds)<span class=\"_ _20d\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _c9\"> </span>31<span class=\"_ _0\"></span> Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1T<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> p<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ya<span class=\"_ _3\"></span>bl<span class=\"_ _3\"></span>es<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _f1\"> </span>21<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>31<span class=\"_ _1\"></span>9<span class=\"_ _18\"></span> 4<span class=\"_ _18\"></span>3<span class=\"_ _1\"></span>5T<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> p<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ya<span class=\"_ _3\"></span>bl<span class=\"_ _3\"></span>e i<span class=\"_ _3\"></span>nve<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>tm<span class=\"_ _18\"></span>ent<span class=\"_ _1\"></span>s<span class=\"_ _12e\"> </span>11<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>6<span class=\"_ _127\"> </span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>6T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l t<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> pay<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ble<span class=\"_ _0\"></span>s<span class=\"_ _20e\"> </span>1<span class=\"_ _0\"></span>35<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>8<span class=\"_ _7d\"> </span>16<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1(N<span class=\"_ _0\"></span>OK t<span class=\"_ _0\"></span>housa<span class=\"_ _1\"></span>nds)<span class=\"_ _20d\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _c9\"> </span>31<span class=\"_ _0\"></span> Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1T<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>x <span class=\"_ _0\"></span>pa<span class=\"_ _3\"></span>ya<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _180\"> </span>2 0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _20f\"> </span>1<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>26Pa<span class=\"_ _3\"></span>yr<span class=\"_ _0\"></span>ol<span class=\"_ _3\"></span>l<span class=\"_ _4\"></span> w<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>thhol<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ng ta<span class=\"_ _0\"></span>x<span class=\"_ _210\"> </span>2<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>10<span class=\"_ _20f\"> </span>1<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>5E<span class=\"_ _1\"></span>mpl<span class=\"_ _3\"></span>oyer's<span class=\"_ _3\"></span> n<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>ona<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>ns<span class=\"_ _3\"></span>ur<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>e co<span class=\"_ _0\"></span>ntri<span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>uti<span class=\"_ _3\"></span>ons<span class=\"_ _211\"> </span>2<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>99<span class=\"_ _20f\"> </span>2<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>5T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l soc<span class=\"_ _1\"></span>ia<span class=\"_ _18\"></span>l securit<span class=\"_ _0\"></span>y a<span class=\"_ _1\"></span>nd ot<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>xe<span class=\"_ _0\"></span>s<span class=\"_ _212\"> </span>7<span class=\"_ _0\"></span> 0<span class=\"_ _0\"></span>86<span class=\"_ _20f\"> </span>4<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>6",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-95-2": {
   "value": "(N<span class=\"_ _0\"></span>OK t<span class=\"_ _0\"></span>housa<span class=\"_ _1\"></span>nds)<span class=\"_ _20d\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _c9\"> </span>31<span class=\"_ _0\"></span> Dec 20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1A<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ued e<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>pl<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>ye<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>'s<span class=\"_ _3\"></span> s<span class=\"_ _3\"></span>oc<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> s<span class=\"_ _3\"></span>ecu<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>y c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ntri<span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>uti<span class=\"_ _3\"></span>on<span class=\"_ _c3\"> </span>0<span class=\"_ _1f9\"> </span>0Sha<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>hol<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> l<span class=\"_ _3\"></span>oa<span class=\"_ _3\"></span>n<span class=\"_ _213\"> </span>0<span class=\"_ _1b9\"> </span>0A<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ued s<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>, hol<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>da<span class=\"_ _3\"></span>y p<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>d bo<span class=\"_ _0\"></span>nus<span class=\"_ _3\"></span> p<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ovi<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>ns<span class=\"_ _214\"> </span>6<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>69<span class=\"_ _20f\"> </span>4<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1Se<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>e pa<span class=\"_ _0\"></span>y a<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _de\"> </span>0<span class=\"_ _197\"> </span>0A<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ued i<span class=\"_ _3\"></span>nte<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t e<span class=\"_ _1\"></span>xp<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>ns<span class=\"_ _3\"></span>e<span class=\"_ _215\"> </span>2<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>15<span class=\"_ _89\"> </span><span class=\"ls93\">991</span>O<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>her c<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nt l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>e<span class=\"_ _18\"></span>s<span class=\"_ _216\"> </span>0<span class=\"_ _1b9\"> </span>0T<span class=\"_ _1\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l ot<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> c<span class=\"_ _1\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> lia<span class=\"_ _18\"></span>bili<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>s<span class=\"_ _1b3\"> </span>9<span class=\"_ _0\"></span> 7<span class=\"_ _0\"></span>83<span class=\"_ _20f\"> </span>5<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-97-2": {
   "value": "Note 24 Related<span class=\"_ _1\"></span> party balances an<span class=\"_ _1\"></span>d transactions During the ordin<span class=\"_ _0\"></span>ary course of b<span class=\"_ _0\"></span>usiness, the Gro<span class=\"_ _0\"></span>up engages in certai<span class=\"_ _0\"></span>n transacti<span class=\"_ _0\"></span>ons with related parties. The followin<span class=\"_ _0\"></span>g is a summary <span class=\"_ _0\"></span>of related party tran<span class=\"_ _0\"></span>sactions carried <span class=\"_ _0\"></span>out in the period:<span class=\"_ _0\"></span> The <span class=\"_ _4\"></span>Company <span class=\"_ _4\"></span>h<span class=\"_ _0\"></span>as <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>co<span class=\"_ _0\"></span>nsultancy <span class=\"_ _4\"></span>agreement <span class=\"_ _12\"></span>with<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>Peder <span class=\"_ _4\"></span>Stette <span class=\"_ _4\"></span>(b<span class=\"_ _0\"></span>oard <span class=\"_ _4\"></span>memb<span class=\"_ _0\"></span>er) <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>Frode Kj\u00f8l\u00e5s <span class=\"_ _4\"></span>(ch<span class=\"_ _0\"></span>air <span class=\"_ _4\"></span>nomin<span class=\"_ _0\"></span>ation <span class=\"_ _4\"></span>committee) <span class=\"_ _12\"></span>relating <span class=\"_ _12\"></span>to <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ssistance <span class=\"_ _4\"></span>in <span class=\"_ _12\"></span>certain <span class=\"_ _12\"></span>projects <span class=\"_ _12\"></span>on <span class=\"_ _4\"></span>an <span class=\"_ _12\"></span>ad<span class=\"_ _3\"></span>-hoc basis.  The <span class=\"_ _c\"> </span>Group <span class=\"_ _17\"> </span>has <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>uring <span class=\"_ _c\"> </span>2022 <span class=\"_ _17\"> </span>purcha<span class=\"_ _0\"></span>sed <span class=\"_ _c\"> </span>legal <span class=\"_ _17\"> </span>services <span class=\"_ _17\"> </span>from <span class=\"_ _17\"> </span>Adviso <span class=\"_ _17\"> </span>Advok<span class=\"_ _0\"></span>atfirma <span class=\"_ _c\"> </span>AS <span class=\"_ _c\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>the amount <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>NOK <span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>06,000 <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>its <span class=\"_ _3\"></span>ordina<span class=\"_ _0\"></span>ry <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ourse <span class=\"_ _3\"></span>of <span class=\"_ _4\"></span>business. <span class=\"_ _4\"></span>B<span class=\"_ _0\"></span>oard <span class=\"_ _3\"></span>memb<span class=\"_ _0\"></span>er <span class=\"_ _4\"></span>Ingvild <span class=\"_ _4\"></span>Vartdal <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>a partner <span class=\"_ _1\"></span>at Adviso <span class=\"_ _1\"></span>Advokatfirma<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>AS <span class=\"_ _1\"></span>but has <span class=\"_ _18\"></span>n<span class=\"_ _0\"></span>ot <span class=\"_ _1\"></span>had any <span class=\"_ _1\"></span>role <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the servic<span class=\"_ _0\"></span>es <span class=\"_ _1\"></span>rendered to <span class=\"_ _18\"></span>Salm<span class=\"_ _0\"></span>on Evolution. In Addition, <span class=\"_ _1\"></span>the Company <span class=\"_ _1\"></span>have purchased well <span class=\"_ _1\"></span>boat <span class=\"_ _1\"></span>services from Rostein <span class=\"_ _1\"></span>AS <span class=\"_ _1\"></span>in the <span class=\"_ _1\"></span>amount of NOK 1.7 million. Rofisk AS owns Rostein AS <span class=\"_ _1\"></span>(100%), a<span class=\"_ _0\"></span>nd board member Glen Allan Bradley is the chair of the Board in R<span class=\"_ _0\"></span>ofisk AS.<span class=\"_ _0\"></span> I<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>om<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> fr<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>la<span class=\"_ _18\"></span>t<span class=\"_ _3\"></span>ed part<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>s:(<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thousa<span class=\"_ _18\"></span>nd<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>)<span class=\"_ _217\"> </span><span class=\"fs6d ls94\">2022<span class=\"_ _61\"> </span>2021</span>K Sma<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t Co L<span class=\"_ _1\"></span>td<span class=\"_ _db\"> </span>1<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0<span class=\"_ _218\"></span>            <span class=\"ls0\"> <span class=\"_ _1b9\"> </span><span class=\"ls94\">264<span class=\"_ _fe\"></span><span class=\"ls0\"> </span></span></span>T<span class=\"_ _1\"></span>ota<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> i<span class=\"_ _4\"></span>nc<span class=\"_ _0\"></span>ome<span class=\"_ _1\"></span> fr<span class=\"_ _0\"></span>om rel<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>te<span class=\"_ _18\"></span>d <span class=\"_ _0\"></span>pa<span class=\"_ _3\"></span>rti<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> (i<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>.V<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>T)<span class=\"_ _219\"> </span>1<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>60<span class=\"_ _218\"></span>            <span class=\"ls0\"> <span class=\"_ _1b9\"> </span><span class=\"ls94\">264<span class=\"_ _94\"></span><span class=\"ls0\"> </span></span></span>E<span class=\"_ _1\"></span>xpe<span class=\"_ _0\"></span>nse<span class=\"_ _0\"></span>s to <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>la<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d part<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>s:(<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thousa<span class=\"_ _18\"></span>nd<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>)<span class=\"_ _217\"> </span><span class=\"fs6d ls94\">2022<span class=\"_ _61\"> </span>2021</span>A<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>ec A<span class=\"_ _1\"></span>qu<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> A<span class=\"_ _18\"></span>S*<span class=\"_ _21a\"> </span>N<span class=\"_ _1\"></span>/A<span class=\"_ _d8\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>90<span class=\"_ _dc\"></span><span class=\"ls95\">        <span class=\"ls0\"> </span></span>Rofi<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>k A<span class=\"_ _1\"></span>S (1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>% owne<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>of Ros<span class=\"_ _3\"></span>te<span class=\"_ _18\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>S) <span class=\"_ _1b5\"> </span>1<span class=\"_ _0\"></span> 6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6<span class=\"_ _218\"></span>            <span class=\"ls0\"> <span class=\"_ _1f1\"> </span>-<span class=\"_ _5a\"></span> </span>A<span class=\"_ _1\"></span>dvi<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>dvoka<span class=\"_ _3\"></span>tfi<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>S <span class=\"_ _114\"> </span>206<span class=\"_ _fe\"></span><span class=\"ls0\"> <span class=\"_ _dd\"> </span><span class=\"ls94\">325<span class=\"_ _fe\"></span><span class=\"ls0\"> </span></span></span>Kj<span class=\"_ _3\"></span>\u00f8l<span class=\"_ _3\"></span>\u00e5<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> Sta<span class=\"_ _0\"></span>ns<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>kni<span class=\"_ _4\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>S<span class=\"_ _122\"> </span>936<span class=\"_ _94\"></span><span class=\"ls0\"> <span class=\"_ _69\"> </span><span class=\"ls94\">464<span class=\"_ _94\"></span><span class=\"ls0\"> </span></span></span>St<span class=\"_ _1\"></span>et<span class=\"_ _18\"></span>te<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>endom A<span class=\"_ _18\"></span>S<span class=\"_ _121\"> </span>479<span class=\"_ _fe\"></span><span class=\"ls0\"> <span class=\"_ _dd\"> </span><span class=\"ls94\">147<span class=\"_ _fe\"></span><span class=\"ls0\"> </span></span></span>T<span class=\"_ _1\"></span>ota<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> expens<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> t<span class=\"_ _1\"></span>o r<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>te<span class=\"_ _18\"></span>d<span class=\"_ _0\"></span> pa<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> (I<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>. V<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>T)3<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>08<span class=\"_ _56\"></span> <span class=\"_ _d3\"> </span>10<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span> 9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7<span class=\"_ _dc\"></span><span class=\"ls95\">        <span class=\"ls0\"> </span></span>Cur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> li<span class=\"_ _1\"></span>abi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>s to <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>la<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d part<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>s(<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thousa<span class=\"_ _18\"></span>nd<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>)<span class=\"_ _217\"> </span><span class=\"fs6d ls94\">2022<span class=\"_ _61\"> </span>2021</span>A<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>ec A<span class=\"_ _1\"></span>qu<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span> A<span class=\"_ _18\"></span>S*<span class=\"_ _21a\"> </span>N<span class=\"_ _1\"></span>/A<span class=\"_ _177\"> </span>3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>1<span class=\"_ _dc\"></span><span class=\"ls95\">          <span class=\"ls0\"> </span></span>Rofi<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>k A<span class=\"_ _1\"></span>S (1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>% owne<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>of Ros<span class=\"_ _3\"></span>te<span class=\"_ _18\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>S) <span class=\"_ _99\"> </span>150<span class=\"_ _fe\"></span><span class=\"ls0\"> <span class=\"_ _f9\"> </span>-<span class=\"_ _5a\"></span> </span>Kj<span class=\"_ _3\"></span>\u00f8l<span class=\"_ _3\"></span>\u00e5<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> Sta<span class=\"_ _0\"></span>ns<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>kni<span class=\"_ _4\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>S<span class=\"_ _13c\"> </span>93<span class=\"_ _21b\"></span><span class=\"ls0\"> <span class=\"_ _21c\"> </span>-<span class=\"_ _5a\"></span> </span>T<span class=\"_ _1\"></span>ota<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nt l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>e<span class=\"_ _18\"></span>s<span class=\"_ _3\"></span> to r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d p<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>rti<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _21d\"> </span>243<span class=\"_ _fe\"></span><span class=\"ls0\"> <span class=\"_ _1ec\"> </span>35<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _dc\"></span><span class=\"ls95\">          <span class=\"ls0\"> </span></span></span>Cur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>iva<span class=\"_ _18\"></span>ble<span class=\"_ _0\"></span>s from<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>la<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d pa<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>s(<span class=\"_ _1\"></span>NO<span class=\"_ _18\"></span>K thousa<span class=\"_ _18\"></span>nd<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>)<span class=\"_ _217\"> </span><span class=\"fs6d ls94\">2022<span class=\"_ _61\"> </span>2021</span>K Sma<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t Fa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>mi<span class=\"_ _3\"></span>ng Co.,<span class=\"_ _1\"></span> L<span class=\"_ _1\"></span>td<span class=\"_ _de\"> </span>1<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0<span class=\"_ _21e\"></span> <span class=\"_ _21f\"> </span><span class=\"ls94\">32<span class=\"_ _1e9\"></span><span class=\"ls0\"> </span></span>T<span class=\"_ _1\"></span>ota<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>ur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>nt l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>e<span class=\"_ _18\"></span>s<span class=\"_ _3\"></span> to r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d p<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>rti<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _220\"> </span>1<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>60<span class=\"_ _21e\"></span> <span class=\"_ _21f\"> </span><span class=\"ls94\">32<span class=\"_ _1e9\"></span><span class=\"ls0\"> </span></span>*<span class=\"_ _1\"></span>Due t<span class=\"_ _18\"></span>o<span class=\"_ _0\"></span> the<span class=\"_ _18\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ui<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>on of Arte<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>qua<span class=\"_ _3\"></span> A<span class=\"_ _1\"></span>S by<span class=\"_ _0\"></span> E<span class=\"_ _1\"></span>nd<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>SA<span class=\"_ _1\"></span> i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span> Q1<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>, A<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span>te<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>qua<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> no<span class=\"_ _0\"></span> l<span class=\"_ _3\"></span>on<span class=\"_ _0\"></span>ge<span class=\"_ _18\"></span>r<span class=\"_ _0\"></span> c<span class=\"_ _3\"></span>ons<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>dereda<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d p<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ty t<span class=\"_ _1\"></span>o Sa<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>mon Evol<span class=\"_ _3\"></span>uti<span class=\"_ _3\"></span>on A<span class=\"_ _1\"></span>SA<span class=\"_ _1\"></span>.There were no non-<span class=\"_ _0\"></span>current lia<span class=\"_ _0\"></span>bilities to related parties as o<span class=\"_ _0\"></span>f 31.12.<span class=\"_ _0\"></span><span class=\"ls3d\">2022</span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-98-2": {
   "value": "Note 25 Events <span class=\"_ _1\"></span><span class=\"ws59\">aft<span class=\"ws0\">er th<span class=\"ws5a\">e </span>reporting d<span class=\"_ _1\"></span>ate </span></span>Signed agree<span class=\"ws5b\">ment </span>for <span class=\"ws5c\">ne<span class=\"_ _0\"></span></span>w NOK <span class=\"ws5d\">1</span>,550 <span class=\"_ _0\"></span>million green debt finan<span class=\"_ _0\"></span>cing <span class=\"ws5c\">pac</span>kag<span class=\"_ _0\"></span>e Th<span class=\"ws5e\">e </span>Company <span class=\"_ _4\"></span>ha<span class=\"ws5f\">s </span>ent<span class=\"_ _0\"></span>er<span class=\"ws60\">ed </span>into <span class=\"_ _4\"></span>a <span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>indin<span class=\"ws6\">g </span>loan <span class=\"_ _4\"></span>agreemen<span class=\"_ _0\"></span><span class=\"ws29\">t </span>wi<span class=\"ws60\">th </span>DNB <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>Nordea <span class=\"_ _4\"></span>fo<span class=\"ws5e\">r </span>a <span class=\"_ _4\"></span>ne<span class=\"_ _0\"></span>w green <span class=\"_ _3\"></span>deb<span class=\"ws61\">t </span>financi<span class=\"_ _0\"></span>n<span class=\"ws62\">g </span>packa<span class=\"ws63\">ge </span>totallin<span class=\"ws62\">g </span>N<span class=\"ws64\">OK </span>1,55<span class=\"_ _0\"></span><span class=\"ws45\">0 </span>million <span class=\"_ _3\"></span>rela<span class=\"_ _0\"></span>tin<span class=\"ws62\">g </span>to <span class=\"_ _3\"></span>pha<span class=\"ws61\">se <span class=\"ws45\">1 </span></span>an<span class=\"ws62\">d <span class=\"ws45\">2 </span></span>a<span class=\"ws61\">t </span>Indre Har\u00f8y. The new debt financi<span class=\"_ _0\"></span>ng package cons<span class=\"_ _0\"></span>ist<span class=\"ws65\">s </span>of the following fac<span class=\"_ _0\"></span>ilities: -<span class=\"_\"> </span><span class=\"ws0\">N<span class=\"ws67\">OK </span>52<span class=\"ws68\">5 </span>million non-<span class=\"ff4\">amortizin<span class=\"ws69\">g </span>Term Loan <span class=\"_ _1\"></span>Facility which <span class=\"_ _1\"></span>will <span class=\"_ _1\"></span>refinanc<span class=\"_ _0\"></span><span class=\"ws6a\">e </span>the <span class=\"_ _18\"></span>C<span class=\"_ _0\"></span>ompany\u2019s <span class=\"_ _1\"></span>existing</span></span>N<span class=\"ws65\">OK </span>525 million <span class=\"ws1b\">c</span>onstruct<span class=\"_ _0\"></span>ion <span class=\"ws1b\">l</span>oan <span class=\"ws1b\">rel</span>ating to <span class=\"ws19\">p</span>has<span class=\"_ _0\"></span>e 1 (the <span class=\"ws6b\">\u201c</span>T<span class=\"ws6c\">erm </span>Loan\u201d)<span class=\"ff1 ws6d\"> </span>-<span class=\"_\"> </span><span class=\"ws0\">N<span class=\"ws6f\">OK </span>2<span class=\"ws70\">50 </span>million <span class=\"_ _0\"></span>RCF <span class=\"_ _0\"></span>Cap<span class=\"_ _0\"></span><span class=\"ws71\">ex </span>Facility <span class=\"_ _0\"></span>availabl<span class=\"ws70\">e </span>fo<span class=\"ws72\">r </span>gen<span class=\"_ _0\"></span>eral <span class=\"_ _0\"></span>corpora<span class=\"ws73\">te </span>p<span class=\"_ _0\"></span>urposes <span class=\"_ _0\"></span>includin<span class=\"ws74\">g </span>Indre</span>Har\u00f8y <span class=\"ws1b\">p</span>hase 2 cap<span class=\"_ _0\"></span>ex (the <span class=\"ws6b\">\u201c</span>RCF <span class=\"ws75\">Fac</span>ility\u201d)<span class=\"ff1 ws76\"> </span>-<span class=\"_\"> </span><span class=\"ws0\">NOK <span class=\"_ _0\"></span><span class=\"ws78\">775 </span>million <span class=\"_ _3\"></span>Construction <span class=\"_ _3\"></span>Facility <span class=\"_ _3\"></span>available <span class=\"_ _3\"></span>for <span class=\"_ _0\"></span>financing <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>capex <span class=\"_ _0\"></span>relating <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>phase <span class=\"_ _0\"></span><span class=\"ws78\">2 </span>at</span>Indre Har\u00f8y <span class=\"ws1b\">(the <span class=\"ws6b\">\u201cConstruction </span>Facility\u201d) </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-99-1": {
   "value": "Salmon Evolution ASA",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-104-1": {
   "value": "Salmon Evolution is a Norwegian land-based salmon farming company targeting a production capacity of 100,000 tonnes HOG by 2032. The Company's core focus is on extending the ocean's potential by transferring the best preconditions offered by the sea to farm fish on landthrough its chosen hybrid flow-through system technology (HFS). This secures a truly sustainable production process with controlled and optimal growth conditions and limiting operational and biological risk. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-105-1": {
   "value": "ASA ",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-100-1": {
   "value": "Torget 5,6440 Elnesv\u00e5gen, ",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-101-1": {
   "value": "Norway",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-103-1": {
   "value": "8 ",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-102-1": {
   "value": "Norway",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:549300P2OB7L255PF765",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  }
 }
}