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    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:NOK"
   }
  },
  "f38409": {
   "value": "32000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:NOK"
   }
  },
  "f38413": {
   "value": "32000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:NOK"
   }
  },
  "f38418": {
   "value": "32000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:NOK"
   }
  },
  "f38424": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:NOK"
   }
  },
  "f38427": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:NOK"
   }
  },
  "f38430": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:NOK"
   }
  },
  "f38434": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ORK:PaidInCapitalMember",
    "unit": "iso4217:NOK"
   }
  },
  "f38437": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:NOK"
   }
  },
  "f38440": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ORK:ReserveOfShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodMember",
    "unit": "iso4217:NOK"
   }
  },
  "f38443": {
   "value": "0",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:NOK"
   }
  },
  "f38446": {
   "value": "-79000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:NOK"
   }
  },
  "f38450": {
   "value": "-79000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:NOK"
   }
  },
  "f38453": {
   "value": "358000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:NOK"
   }
  },
  "f38457": {
   "value": "279000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:NOK"
   }
  },
  "f38462": {
   "value": "1252000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:NOK"
   }
  },
  "f38466": {
   "value": "-5000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:NOK"
   }
  },
  "f38469": {
   "value": "721000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:NOK"
   }
  },
  "f38473": {
   "value": "1968000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ORK:PaidInCapitalMember",
    "unit": "iso4217:NOK"
   }
  },
  "f38477": {
   "value": "-14000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:NOK"
   }
  },
  "f38480": {
   "value": "402000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ORK:ReserveOfShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodMember",
    "unit": "iso4217:NOK"
   }
  },
  "f38483": {
   "value": "2346000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:NOK"
   }
  },
  "f38486": {
   "value": "36984000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:NOK"
   }
  },
  "f38490": {
   "value": "41686000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:NOK"
   }
  },
  "f38494": {
   "value": "1470000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:NOK"
   }
  },
  "f38498": {
   "value": "43156000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:NOK"
   }
  },
  "pp-value-4-3": {
   "value": "Konsernregnskapet for Orkla ASA, inklusive noter, for \u00e5ret 2022 ble godkjent av styret i Orkla ASA 14. mars 2023. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f38893": {
   "value": "Orkla ASA",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f38894": {
   "value": "Orkla ASA",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f38895": {
   "value": "Orkla ASA",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f38903": {
   "value": "et allmennaksjeselskap ",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f38913": {
   "value": "Drammensveien 149, Oslo",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f38914": {
   "value": "Drammensveien 149, Oslo",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f38918": {
   "value": "(Norge). ",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "f38919": {
   "value": "(Norge). ",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-15-3": {
   "value": "Regnskapet for 2022 er avlagt i henhold til gjeldende International Financial Reporting Standards (IFRS), som godkjent av EU. ",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-16-3": {
   "value": "Regnskapsprinsipper og estimatusikkerhet er i stor grad inkorporert i de enkelte notene. Regnskapsprinsippene er skilt ut med \u00abP\u00bb, og estimat-usikkerhet er skilt ut med \u00abE\u00bb. Estimatusikkerheten vil v\u00e6re av ulik grad, og de omr\u00e5dene hvor estimater vil ha st\u00f8rst betydning vil v\u00e6re omtalt b\u00e5dei note 4 og i de  aktuelle notene med krysshenvisning. I tillegg er enkelte  b\u00e6rekraftselementer presentert i  aktuelle noter med \u00abB\u00bb.Konsernet har ikke endret presentasjon, regnskapsprinsipper eller tatt i bruk nye standarder som vesentlig p\u00e5virker regnskapsrapporteringen  eller  sammenligningen med tidligere perioder. For opplysninger ang\u00e5ende endringer i regnskapsstandarder fremover, se note 4.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReclassificationsOrChangesInPresentationExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-1-1": {
   "value": "Not<span class=\"_ _8\"></span>e 1 <span class=\"_ _58\"> </span><span class=\"ff1 ls3a ws41\">O<span class=\"_ _3\"></span>v<span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>rord<span class=\"_ _3\"></span>net<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>nform<span class=\"_ _3\"></span>asjon<span class=\"_ _3\"></span> </span>Generelt Konsernr<span class=\"_ _b\"></span>egnskapet for<span class=\"_ _b\"></span> Orkla<span class=\"_ _b\"></span> AS<span class=\"_ _b\"></span>A, inklusive<span class=\"_ _b\"></span> noter<span class=\"_ _b\"></span>, for<span class=\"_ _b\"></span> \u00e5ret 2022<span class=\"_ _b\"></span> ble godkjent<span class=\"_ _8\"></span> av styr<span class=\"_ _b\"></span>et <span class=\"_ _3\"></span>i Orkla<span class=\"_ _8\"></span> A<span class=\"_ _8\"></span>SA<span class=\"_ _b\"></span> 14. mars 2023.<span class=\"_ _8\"></span> Orkla<span class=\"_ _8\"></span> AS<span class=\"_ _b\"></span>A er<span class=\"_ _8\"></span> et allmennaksjeselsk<span class=\"_ _8\"></span>ap med k<span class=\"_ _b\"></span>ontoradresseDrammensveien 149,<span class=\"_ _b\"></span> Oslo(Norge). Or<span class=\"_ _b\"></span>ganisasjonsnummer for Orkla A<span class=\"_ _b\"></span>SA<span class=\"_ _b\"></span> er NO 910 7<span class=\"_ _b\"></span>47 711.<span class=\"_ _b\"></span> Aksjene omsettes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5 Oslo<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>B\u00f8rs.<span class=\"_ _8\"></span> Orklak<span class=\"_ _b\"></span>onsernet har virk<span class=\"_ _b\"></span>somhet hovedsakelig innen <span class=\"_ _3\"></span>merk<span class=\"_ _b\"></span>evarer<span class=\"_ _f\"></span>, fornybar<span class=\"_ _8\"></span> energi og eiendom.<span class=\"_ _8\"></span> Forretningsomr\u00e5dene<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> beskrevet i segmentinf<span class=\"_ _b\"></span>ormasjonen i note 7<span class=\"_ _b\"></span>.Regnskapet<span class=\"_ _b\"></span> for <span class=\"_ _b\"></span>2022 er<span class=\"_ _b\"></span> avlagt i henhold til <span class=\"_ _b\"></span>gjeldende International Financial Reporting Standards<span class=\"_ _b\"></span> (IFRS), <span class=\"_ _b\"></span>som godkjent av<span class=\"_ _b\"></span> EU.<span class=\"_ _b\"></span> Regnskapsprinsipper<span class=\"_ _b\"></span> og estimatusikkerhet<span class=\"_ _b\"></span> er i stor grad inkorpor<span class=\"_ _b\"></span>er<span class=\"_ _3\"></span>t i de enk<span class=\"_ _b\"></span>elte notene. R<span class=\"_ _b\"></span>egnskapsprinsippene <span class=\"_ _b\"></span>er skilt<span class=\"_ _b\"></span> ut med \u00abP\u00bb, og estimat-usikk<span class=\"_ _b\"></span>erhet er skilt ut med \u00abE\u00bb. Estimatusikk<span class=\"_ _b\"></span>erheten vil v\u00e6re av ulik gr<span class=\"_ _b\"></span>ad, og de omr<span class=\"_ _b\"></span>\u00e5dene hvor estimater vil ha st\u00f8rst<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>betydning vil v\u00e6re<span class=\"_ _b\"></span> omtalt <span class=\"_ _3\"></span>b\u00e5dei note <span class=\"_ _b\"></span>4 og i <span class=\"_ _b\"></span>de  <span class=\"_ _3d\"></span>aktuelle<span class=\"_ _8\"></span> notene med krysshenvisning.<span class=\"_ _8\"></span> I <span class=\"_ _8\"></span>tillegg er<span class=\"_ _b\"></span> enk<span class=\"_ _b\"></span>elte  <span class=\"_ _3d\"></span>b\u00e6rekraftselementer<span class=\"_ _b\"></span> presentert i  <span class=\"_ _3d\"></span>aktuelle noter<span class=\"_ _8\"></span> med <span class=\"_ _b\"></span>\u00abB\u00bb.Konsernet<span class=\"_ _b\"></span> har ikk<span class=\"_ _b\"></span>e endr<span class=\"_ _b\"></span>et presentasjon, r<span class=\"_ _b\"></span>egnskapsprinsipper eller<span class=\"_ _8\"></span> tatt i bruk nye<span class=\"_ _b\"></span> standarder<span class=\"_ _b\"></span> som <span class=\"_ _b\"></span>vesentlig p\u00e5virker<span class=\"_ _b\"></span> regnskapsrapporteringen  <span class=\"_ _3d\"></span>eller <span class=\"_ _b\"></span> <span class=\"_ _22a\"></span>sammenligningen med tidliger<span class=\"_ _b\"></span>e perioder<span class=\"_ _b\"></span>. For<span class=\"_ _b\"></span> opplysninger<span class=\"_ _b\"></span> ang\u00e5ende endringer i r<span class=\"_ _b\"></span>egnskapsstandarder <span class=\"_ _b\"></span>fremover<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>se note <span class=\"_ _b\"></span>4.Alternat<span class=\"_ _8\"></span>ive resultat<span class=\"_ _8\"></span>m\u00e5l (<span class=\"_ _b\"></span>APM) Orkla benytter EBIT<span class=\"_ _b\"></span> (adj.) b\u00e5de i resultatoppstilling <span class=\"_ _b\"></span>og i presentasjon av segmentresultater<span class=\"_ _f\"></span>. EBIT (adj.) er definert som <span class=\"_ _8\"></span>\u00abDriftsresultat f\u00f8r<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>andre<span class=\"_ _b\"></span> inntekter <span class=\"_ _b\"></span>og kostnader\u00bb.<span class=\"_ _b\"></span> \u00abAndr<span class=\"_ _b\"></span>e inntekter\u00bb<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>\u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb <span class=\"_ _b\"></span>er poster<span class=\"_ _b\"></span> som krever s\u00e6rskilt forklaring og er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kun i <span class=\"_ _3\"></span>begr<span class=\"_ _8\"></span>enset gr<span class=\"_ _8\"></span>ad <span class=\"_ _3\"></span>utsagnskr<span class=\"_ _8\"></span>aftige<span class=\"_ _8\"></span> til \u00e5 k<span class=\"_ _b\"></span>unne m\u00e5le k<span class=\"_ _b\"></span>onsernets l\u00f8pende<span class=\"_ _b\"></span> l\u00f8nnsomhet. P<span class=\"_ _b\"></span>oster presentert p\u00e5<span class=\"_ _b\"></span> disse<span class=\"_ _b\"></span> to regnskapslinjene<span class=\"_ _b\"></span> er omtalt i note 14.Resultat pr<span class=\"_ _f\"></span>. ak<span class=\"_ _b\"></span>sje (adj.) <span class=\"_ _8\"></span>viser r<span class=\"_ _8\"></span>esultat pr<span class=\"_ _f\"></span>. ak<span class=\"_ _8\"></span>sje<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>orrigert f<span class=\"_ _8\"></span>or <span class=\"_ _b\"></span>\u00abAndre<span class=\"_ _8\"></span> inntekter\u00bb<span class=\"_ _b\"></span> og \u00abAndre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ostnader\u00bb etter<span class=\"_ _8\"></span> estimert skatt.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Dersom det<span class=\"_ _8\"></span> oppst\u00e5r<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>andr<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> poster av spesiell karakter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>under<span class=\"_ _8\"></span> selskapets<span class=\"_ _b\"></span> driftsresultat, vil disse<span class=\"_ _b\"></span> ogs\u00e5 bli k<span class=\"_ _b\"></span>orriger<span class=\"_ _3\"></span>t <span class=\"_ _8\"></span>for<span class=\"_ _f\"></span>. Resultat<span class=\"_ _8\"></span> pr<span class=\"_ _b\"></span>.<span class=\"_ _8\"></span> aksje<span class=\"_ _b\"></span> (adj.) er<span class=\"_ _8\"></span> presentert <span class=\"_ _b\"></span>og omtalt i note<span class=\"_ _b\"></span> 17<span class=\"_ _b\"></span>. Orkla benytter begrepene<span class=\"_ _b\"></span> \u00abOr<span class=\"_ _b\"></span>ganisk vek<span class=\"_ _b\"></span>st\u00bb, <span class=\"_ _b\"></span>\u00abUnderliggende EBIT<span class=\"_ _b\"></span> (adj.)-endring\u00bb<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>\u00abUnderliggende EBIT<span class=\"_ _b\"></span> (adj.)-margin utvikling\u00bb <span class=\"_ _b\"></span>for \u00e5<span class=\"_ _b\"></span> forklare<span class=\"_ _b\"></span> utviklingen i driftsinntekter<span class=\"_ _b\"></span> og EBIT<span class=\"_ _b\"></span> (adj.). Dette <span class=\"_ _b\"></span>er ikk<span class=\"_ _b\"></span>e regnsk<span class=\"_ _b\"></span>apsbegreper<span class=\"_ _b\"></span>, men or<span class=\"_ _b\"></span>ganisk vek<span class=\"_ _b\"></span>st benyt<span class=\"_ _3\"></span>tes<span class=\"_ _8\"></span> i <span class=\"_ _8\"></span>segmentinformasjonen i note<span class=\"_ _8\"></span> 7<span class=\"_ _b\"></span>.Konsernet<span class=\"_ _b\"></span> skiller i investeringsbeslutninger<span class=\"_ _b\"></span> mellom \u00abFornyelses-investeringer\u00bb<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>\u00abEkspansjonsinvesteringer\u00bb. Begr<span class=\"_ _b\"></span>epene er<span class=\"_ _b\"></span> beny<span class=\"_ _3\"></span>ttet i note<span class=\"_ _8\"></span> 7 \u00abSegmenter\u00bb.Netto renteb\u00e6rende<span class=\"_ _b\"></span> gjeld er konsernets<span class=\"_ _b\"></span> viktigste styringsparameter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> finansiering og k<span class=\"_ _b\"></span>apitalallokering <span class=\"_ _b\"></span>og beny<span class=\"_ _3\"></span>ttes aktivt i k<span class=\"_ _b\"></span>onsernets finansielle<span class=\"_ _b\"></span> risik<span class=\"_ _b\"></span>ostyringsstrategi, se<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>note 28 og 29.<span class=\"_ _8\"></span>  <span class=\"_ _3\"></span>For<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>inf<span class=\"_ _8\"></span>ormasjon om endringer<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>i gjeld fra<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>finansieringsaktiviteter<span class=\"_ _8\"></span> vises<span class=\"_ _8\"></span> det til note 28. Kontantstr<span class=\"_ _8\"></span>\u00f8m i Orkla-format gj\u00f8res<span class=\"_ _b\"></span> opp p\u00e5 konsernniv\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i endring net<span class=\"_ _3\"></span>to<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>renteb\u00e6r<span class=\"_ _8\"></span>ende<span class=\"_ _8\"></span> gjeld og er vist<span class=\"_ _8\"></span> i note 7<span class=\"_ _b\"></span> for <span class=\"_ _b\"></span>segmentrapportering. Se <span class=\"_ _b\"></span>definisjoner av<span class=\"_ _b\"></span> de ulik<span class=\"_ _b\"></span>e alternative<span class=\"_ _b\"></span> resultatm\u00e5lene (APM) p\u00e5<span class=\"_ _b\"></span> side<span class=\"_ _b\"></span> 300.Salg og k<span class=\"_ _8\"></span>j\u00f8p av se<span class=\"_ _8\"></span>lska<span class=\"_ _8\"></span>per Oppkj\u00f8p og salg av selsk<span class=\"_ _b\"></span>aper er presentert i <span class=\"_ _3\"></span>note<span class=\"_ _8\"></span> 5. Orkla<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har<span class=\"_ _8\"></span> gjennomf\u00f8rt flere<span class=\"_ _b\"></span> store oppkj\u00f8p,<span class=\"_ _b\"></span> og det er kj\u00f8pt virksomheter<span class=\"_ _b\"></span> for totalt 3.099 mill. kroner<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5 gjeldfri basis i <span class=\"_ _b\"></span>2022. De <span class=\"_ _b\"></span>st\u00f8rste <span class=\"_ _b\"></span>oppkj\u00f8pene er<span class=\"_ _b\"></span> kj\u00f8pene av<span class=\"_ _b\"></span> Denali Ingredients (<span class=\"_ _b\"></span>Orkla Food Ingr<span class=\"_ _b\"></span>edients) og Healthspan Gr<span class=\"_ _b\"></span>oup Limited (<span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>Care). K<span class=\"_ _b\"></span>ommentarer t<span class=\"_ _b\"></span>il \u00e5ret 2022 Orkla har<span class=\"_ _b\"></span> i 2022 hatt f<span class=\"_ _b\"></span>okus p\u00e5<span class=\"_ _b\"></span> b\u00e6rekraftig vek<span class=\"_ _b\"></span>st og langsiktig <span class=\"_ _b\"></span>verdiskapning,<span class=\"_ _b\"></span> og konsernet har gjennomf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t oppkj\u00f8p<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> flere<span class=\"_ _8\"></span> strategisk<span class=\"_ _8\"></span> viktige<span class=\"_ _8\"></span> selskap,<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>se note<span class=\"_ _b\"></span> 5.Store<span class=\"_ _b\"></span> deler av<span class=\"_ _b\"></span> Orklas<span class=\"_ _b\"></span> virksomhet<span class=\"_ _b\"></span> har i 2022 blitt p\u00e5virk<span class=\"_ _b\"></span>et av<span class=\"_ _b\"></span> krigen i Ukraina, som sammen med <span class=\"_ _b\"></span>etter<span class=\"_ _3\"></span>virkninger av<span class=\"_ _b\"></span> kor<span class=\"_ _8\"></span>onapandemien har<span class=\"_ _8\"></span> f\u00f8rt <span class=\"_ _b\"></span>til h\u00f8ye k<span class=\"_ _b\"></span>ostnads\u00f8kninger p\u00e5 <span class=\"_ _b\"></span>viktige r\u00e5v<span class=\"_ _b\"></span>arer<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>energi og andre<span class=\"_ _b\"></span> innsatsfaktorer<span class=\"_ _b\"></span>. Orklas <span class=\"_ _b\"></span>verdikjeder <span class=\"_ _b\"></span>og markeder<span class=\"_ _b\"></span> har <span class=\"_ _b\"></span>v\u00e6rt p\u00e5virket<span class=\"_ _b\"></span> av h\u00f8y inflasjon,<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>det har blitt <span class=\"_ _b\"></span>gjennomf\u00f8rt pris\u00f8kninger <span class=\"_ _b\"></span>for \u00e5<span class=\"_ _b\"></span> kompensere<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> \u00f8kte k<span class=\"_ _b\"></span>ostnader <span class=\"_ _b\"></span>for innsatsfaktorer<span class=\"_ _f\"></span>. Dette <span class=\"_ _b\"></span>vil kunne ha<span class=\"_ _b\"></span> betydning for<span class=\"_ _8\"></span> ver<span class=\"_ _b\"></span>dset<span class=\"_ _3\"></span>telse<span class=\"_ _8\"></span> av<span class=\"_ _8\"></span> Orklas<span class=\"_ _b\"></span> eiendeler og situasjonen f\u00f8lges<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>n\u00f8ye,<span class=\"_ _8\"></span> se<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>note<span class=\"_ _b\"></span> 18. Orkla \u00f8nsk<span class=\"_ _b\"></span>er \u00e5 bidra<span class=\"_ _b\"></span> til omstillingen til <span class=\"_ _3\"></span>b\u00e6rekraftig produk<span class=\"_ _8\"></span>sjon og forbruk.<span class=\"_ _8\"></span> Dette <span class=\"_ _b\"></span>omfat<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> m\u00e5lrettet arbeid <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> \u00e5<span class=\"_ _8\"></span> redusere<span class=\"_ _b\"></span> klimagassutslipp, utvikle<span class=\"_ _8\"></span> emballasjel\u00f8sninger som gir<span class=\"_ _b\"></span> \u00f8kt gjenvinning, samt<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>bidra<span class=\"_ _8\"></span> til b\u00e6rekraftig landbruk, fisk<span class=\"_ _b\"></span>e og annen <span class=\"_ _3\"></span>r\u00e5v<span class=\"_ _8\"></span>arepr<span class=\"_ _8\"></span>oduksjon.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>I tillegg driver<span class=\"_ _8\"></span> selskapene<span class=\"_ _b\"></span> et aktivt innovasjonsarbeid <span class=\"_ _b\"></span>for \u00e5<span class=\"_ _b\"></span> utvikle matvarer<span class=\"_ _b\"></span> med en <span class=\"_ _b\"></span>gunstig ern\u00e6ringsprofil,<span class=\"_ _b\"></span> \u00f8k<span class=\"_ _b\"></span>e forbruk<span class=\"_ _b\"></span>et av<span class=\"_ _b\"></span> plantebaser<span class=\"_ _3\"></span>t mat<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og ta<span class=\"_ _b\"></span> i bruk resirk<span class=\"_ _8\"></span>ulerte materialer <span class=\"_ _b\"></span>og r\u00e5varer<span class=\"_ _b\"></span> fra<span class=\"_ _b\"></span> fornybare<span class=\"_ _b\"></span> kilder<span class=\"_ _b\"></span>. Dette <span class=\"_ _b\"></span>er ytterligere beskr<span class=\"_ _b\"></span>evet i Orklas \u00e5rsberetning og Orklas<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>b\u00e6rekraftsr<span class=\"_ _8\"></span>apport.Konsernets<span class=\"_ _b\"></span> \u00abAndr<span class=\"_ _b\"></span>e inntekter\u00bb<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>\u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb <span class=\"_ _b\"></span>var h\u00f8yer<span class=\"_ _b\"></span>e i 2022  sammenlignet med f<span class=\"_ _b\"></span>oreg\u00e5ende \u00e5r<span class=\"_ _f\"></span>. I 2022<span class=\"_ _8\"></span> har <span class=\"_ _b\"></span>det v<span class=\"_ _8\"></span>\u00e6rt k<span class=\"_ _b\"></span>ostnader knyt<span class=\"_ _3\"></span>tet til oppkj\u00f8p<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>integrasjon av nye selsk<span class=\"_ _8\"></span>ap<span class=\"_ _8\"></span> samt kostnader<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>fler<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> restrukturerings-<span class=\"_ _b\"></span> og f<span class=\"_ _b\"></span>orbedringsprosjekter i k<span class=\"_ _b\"></span>onsernet. Det har<span class=\"_ _b\"></span> ogs\u00e5<span class=\"_ _b\"></span> v\u00e6rt k<span class=\"_ _b\"></span>ostnader knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til nedskriving av <span class=\"_ _8\"></span>virk<span class=\"_ _8\"></span>somhet i Russland <span class=\"_ _8\"></span>samt nedskriving av <span class=\"_ _b\"></span>varemerk<span class=\"_ _b\"></span>et Harris i <span class=\"_ _b\"></span>Orkla House<span class=\"_ _b\"></span> Care<span class=\"_ _b\"></span> og noen mindre<span class=\"_ _b\"></span> varemerk<span class=\"_ _b\"></span>er i Orkla Health.<span class=\"_ _b\"></span> Andre<span class=\"_ _b\"></span> inntekter inkluderte blant<span class=\"_ _b\"></span> annet salg av<span class=\"_ _b\"></span> eiendom og virksomhet.<span class=\"_ _b\"></span> Se note<span class=\"_ _b\"></span> 14 <span class=\"_ _b\"></span>for mer<span class=\"_ _b\"></span> informasjon om k<span class=\"_ _b\"></span>onsernets <span class=\"_ _b\"></span>\u00abAndre inntekter\u00bb<span class=\"_ _b\"></span> og \u00abAndre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kostnader\u00bb.I 2022 ble<span class=\"_ _b\"></span> det besluttet at<span class=\"_ _b\"></span> Orkla <span class=\"_ _b\"></span>skal omdannes<span class=\"_ _b\"></span> til \u00e5<span class=\"_ _b\"></span> bli et ledende<span class=\"_ _b\"></span> industrielt investeringsselskap.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Rammen for virk<span class=\"_ _b\"></span>somheten skal v\u00e6re<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>merk<span class=\"_ _b\"></span>evarer<span class=\"_ _8\"></span> og forbruk<span class=\"_ _b\"></span>erorienterte selskaper<span class=\"_ _f\"></span>, og man skal <span class=\"_ _3\"></span>bygge<span class=\"_ _b\"></span> videre p\u00e5 den dype<span class=\"_ _b\"></span> forbruk<span class=\"_ _b\"></span>erinnsikten og <span class=\"_ _b\"></span>er<span class=\"_ _3\"></span>faringen <span class=\"_ _8\"></span>Orkla<span class=\"_ _8\"></span> har i \u00e5<span class=\"_ _b\"></span> utvikle ledende<span class=\"_ _8\"></span> merk<span class=\"_ _b\"></span>evarer<span class=\"_ _b\"></span>.<span class=\"_ _8\"></span> Samtidig skal det v<span class=\"_ _b\"></span>\u00e6re aktiv portef\u00f8ljestyring og Orkla skal rette seg mot raskt vok<span class=\"_ _b\"></span>sende forbruk<span class=\"_ _b\"></span>ersegmenter og markeder<span class=\"_ _f\"></span>. Hensikten er \u00e5 etabler<span class=\"_ _8\"></span>e en mer ver<span class=\"_ _b\"></span>diskapende struktur<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>kultur<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>onsernet <span class=\"_ _3\"></span>med st\u00f8rr<span class=\"_ _8\"></span>e selvstendighet<span class=\"_ _8\"></span> og ansvar for<span class=\"_ _b\"></span> de enk<span class=\"_ _b\"></span>elte selskapene.Det etableres<span class=\"_ _b\"></span> 12 selvstendige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>portef\u00f8ljeselskap<span class=\"_ _8\"></span> i Orkla: Jotun <span class=\"_ _3\"></span>(42,6 % eierandel),<span class=\"_ _b\"></span> Orkla Foods Europe, Orkla<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Food <span class=\"_ _3\"></span>Ingr<span class=\"_ _8\"></span>edients,<span class=\"_ _8\"></span> Orkla Conf<span class=\"_ _8\"></span>ectionery &amp; Snacks,<span class=\"_ _b\"></span> Orkla<span class=\"_ _b\"></span> Health, Orkla<span class=\"_ _b\"></span> Home and P<span class=\"_ _b\"></span>ersonal Care,<span class=\"_ _b\"></span> Orkla<span class=\"_ _b\"></span> India, Pizza <span class=\"_ _b\"></span>Out of<span class=\"_ _b\"></span> Home, <span class=\"_ _b\"></span>Orkla House <span class=\"_ _b\"></span>Care, Health and Sports<span class=\"_ _b\"></span> Nutrition Group,<span class=\"_ _b\"></span> Pierre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Robert Group<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>Lilleborg.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>I tillegg etableres<span class=\"_ _b\"></span> det tre<span class=\"_ _8\"></span> business service selskaper<span class=\"_ _b\"></span> som skal sikre at Orkla<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>forsetter<span class=\"_ _8\"></span> \u00e5 realisere<span class=\"_ _8\"></span> sentrale<span class=\"_ _8\"></span> synergier<span class=\"_ _f\"></span>. Orkla sk<span class=\"_ _b\"></span>al <span class=\"_ _3\"></span>ha en langsiktig og <span class=\"_ _3\"></span>industriell tiln\u00e6rming til portef\u00f8ljeselskapene<span class=\"_ _8\"></span> som aktive eiere<span class=\"_ _b\"></span> samt <span class=\"_ _3\"></span>arbeide<span class=\"_ _8\"></span> gjennom selskapsstyr<span class=\"_ _8\"></span>ene. Omdanningen til et industrielt investeringsselskap vil medf\u00f8re<span class=\"_ _b\"></span> endringer i Orklas segment-rapportering fremover<span class=\"_ _b\"></span>. Etablering av den nye operativmodellen skjer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fra<span class=\"_ _b\"></span> 1. mars<span class=\"_ _b\"></span> 2023, men <span class=\"_ _b\"></span>gjennomf\u00f8res<span class=\"_ _b\"></span> rapporteringsmessig internt og <span class=\"_ _b\"></span>eksternt fr<span class=\"_ _b\"></span>a og med 2. kvartal 2023.Andre forhold Konsernet<span class=\"_ _b\"></span> har ingen l\u00e5neavtaler med krav<span class=\"_ _b\"></span> til finansielle<span class=\"_ _b\"></span> n\u00f8kkeltall  (financial covenants).Den norsk<span class=\"_ _b\"></span>e kronen har<span class=\"_ _b\"></span> styrk<span class=\"_ _b\"></span>et seg mot EUR,<span class=\"_ _b\"></span> SEK <span class=\"_ _b\"></span>og DKK i 2022.<span class=\"_ _b\"></span> Det<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>gir netto 580<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> i positive omr<span class=\"_ _b\"></span>egningsdifferanser mot<span class=\"_ _b\"></span> egenkapitalen.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>God interessentdialog <span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>viktig for<span class=\"_ _b\"></span> \u00e5 ivareta<span class=\"_ _8\"></span> Orklas<span class=\"_ _b\"></span> ansvar overfor<span class=\"_ _b\"></span> ulike<span class=\"_ _8\"></span> interessentgrupper<span class=\"_ _b\"></span>, tilpasse seg endringer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i samfunnet og for<span class=\"_ _8\"></span> \u00e5 skape<span class=\"_ _8\"></span> tillit til virk<span class=\"_ _8\"></span>somheten. Orkla<span class=\"_ _8\"></span> har en aktiv dialog med <span class=\"_ _3\"></span>kunder<span class=\"_ _b\"></span>, leverand\u00f8rer<span class=\"_ _f\"></span>, ansat<span class=\"_ _3\"></span>te,<span class=\"_ _8\"></span> eiere,<span class=\"_ _8\"></span> myndigheter og samfunnsakt\u00f8rer<span class=\"_ _b\"></span>, og \u00f8nsk<span class=\"_ _b\"></span>er \u00e5 <span class=\"_ _b\"></span>gi innsyn i hvordan konsernet h\u00e5ndter<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>forhold av betydning <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> virk<span class=\"_ _b\"></span>somheten og viktige<span class=\"_ _8\"></span> interessentgrupper<span class=\"_ _b\"></span>. <span class=\"_ _8\"></span>Orkla r<span class=\"_ _8\"></span>apporterer <span class=\"_ _8\"></span>om fremdriften i arbeidet<span class=\"_ _8\"></span> med milj\u00f8relaterte <span class=\"_ _b\"></span>og sosiale forhold gjennom en b\u00e6rekraftsrapport,<span class=\"_ _8\"></span> som inng\u00e5r som en egen del i Orklas \u00e5rsrapport. Kriteriene for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>rapporteringen er n\u00e6rmere<span class=\"_ _8\"></span> omtalt p\u00e5 side<span class=\"_ _8\"></span> 94.Not<span class=\"_ _8\"></span>e 2 Gru<span class=\"_ _3\"></span>nn<span class=\"_ _3\"></span>lag f<span class=\"_ _b\"></span>o<span class=\"_ _8\"></span>r utarbei<span class=\"_ _b\"></span>dels<span class=\"_ _8\"></span>en a<span class=\"_ _f\"></span>vk<span class=\"_ _8\"></span>onse<span class=\"_ _3\"></span>rn<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>eg<span class=\"_ _3\"></span>nsk<span class=\"_ _3\"></span>ape<span class=\"_ _3\"></span>t Eiendelene i balansen r<span class=\"_ _b\"></span>egnskapsf\u00f8res<span class=\"_ _b\"></span> med utgangspunkt i anskaffelsesk<span class=\"_ _b\"></span>ost og denne vil i stor gr<span class=\"_ _b\"></span>ad v\u00e6re f\u00f8r<span class=\"_ _b\"></span>ende for vider<span class=\"_ _b\"></span>e behandling. Normalt vil anskaffelsesk<span class=\"_ _b\"></span>ost v\u00e6r<span class=\"_ _b\"></span>e den h\u00f8yeste verdien en eiendel kan f\u00f8res<span class=\"_ _b\"></span> opp til. A<span class=\"_ _b\"></span>vvik fra dette<span class=\"_ _b\"></span> er behandling <span class=\"_ _3\"></span>av finansielle<span class=\"_ _8\"></span> eiendeler<span class=\"_ _8\"></span> og <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>egnskapsmessige<span class=\"_ _8\"></span> sikringer<span class=\"_ _b\"></span>, som blir l\u00f8pende regnskapsf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t til virk<span class=\"_ _b\"></span>elig verdi.<span class=\"_ _8\"></span> Eiendeler som ikke<span class=\"_ _8\"></span> lenger forsv<span class=\"_ _b\"></span>arer sin verdi,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> skrevet<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>ned til gjenvinnbart bel\u00f8p. Gjenvinnbartbel\u00f8p er<span class=\"_ _b\"></span> det h\u00f8yeste av bruksverdi og salgsverdi fratrukk<span class=\"_ _b\"></span>et salgsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _b\"></span>. Som underliggende forutsetning f<span class=\"_ _b\"></span>or regnskapsf\u00f8ringen <span class=\"_ _b\"></span>er fortsatt drift.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>Fortsatt drift kan overordnet begrunnes i Orklas soliditet<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>med en egen-kapitalandel pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _b\"></span> desember<span class=\"_ _8\"></span> 2022 p\u00e5<span class=\"_ _b\"></span> 53,5 % <span class=\"_ _8\"></span>og finansielle<span class=\"_ _b\"></span> reser<span class=\"_ _3\"></span>ver<span class=\"_ _b\"></span> som meenn dekk<span class=\"_ _b\"></span>er k<span class=\"_ _b\"></span>onsernets <span class=\"_ _b\"></span>forpliktelser i k<span class=\"_ _b\"></span>ommende <span class=\"_ _b\"></span>12 m\u00e5neder<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>se note<span class=\"_ _b\"></span> 29.Eiendeler og gjeld er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>klassifisert som kortsiktige<span class=\"_ _8\"></span> n\u00e5r de<span class=\"_ _8\"></span> er en del av et<span class=\"_ _8\"></span> normalt <span class=\"_ _b\"></span>varekretsl\u00f8p,<span class=\"_ _b\"></span> n\u00e5r de<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> holdt prim\u00e6rt for<span class=\"_ _b\"></span> handelsform\u00e5l, n\u00e5r<span class=\"_ _b\"></span> de p\u00e5 balansedagen <span class=\"_ _b\"></span>er k<span class=\"_ _b\"></span>ontanter <span class=\"_ _b\"></span>og kontantekvivalenter<span class=\"_ _b\"></span> eller<span class=\"_ _b\"></span> n\u00e5r en ikk<span class=\"_ _b\"></span>e har <span class=\"_ _b\"></span>en ubetinget rett <span class=\"_ _b\"></span>til \u00e5 utsette betaling i minst <span class=\"_ _b\"></span>12 m\u00e5neder<span class=\"_ _f\"></span>. <span class=\"_ _8\"></span>Andre<span class=\"_ _b\"></span> poster er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>langsiktige.<span class=\"_ _8\"></span> Utby<span class=\"_ _3\"></span>tte blir f\u00f8rst<span class=\"_ _8\"></span> gjeld <span class=\"_ _3\"></span>n\u00e5r<span class=\"_ _b\"></span> det er formelt<span class=\"_ _8\"></span> vedtatt av generalforsamlingen.Alle bel\u00f8p<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> i mill. NOK <span class=\"_ _b\"></span>dersom ikke<span class=\"_ _b\"></span> annet er<span class=\"_ _b\"></span> angitt. <span class=\"_ _b\"></span>T<span class=\"_ _b\"></span>all i parentes <span class=\"_ _b\"></span>er k<span class=\"_ _b\"></span>ostnader eller<span class=\"_ _b\"></span> utbetalinger (k<span class=\"_ _b\"></span>ontantstr\u00f8m).<span class=\"_ _b\"></span> Morselskapets (<span class=\"_ _f\"></span>Orkla <span class=\"_ _8\"></span>AS<span class=\"_ _b\"></span>A) funksjonelle<span class=\"_ _b\"></span> valuta er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>NOK,<span class=\"_ _8\"></span> og konsernets<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>presentasjonsv<span class=\"_ _8\"></span>aluta er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>NOK.K<span class=\"_ _b\"></span>onsolider<span class=\"_ _8\"></span>ing a<span class=\"_ _b\"></span>v selskaper i k<span class=\"_ _b\"></span>onsern<span class=\"_ _8\"></span>et Konsernr<span class=\"_ _b\"></span>egnskapet viser det<span class=\"_ _b\"></span> samlede \u00f8k<span class=\"_ _b\"></span>onomiske<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>resultatet og den samlede<span class=\"_ _b\"></span> finansielle stillingen n\u00e5r morselskapet Orkla<span class=\"_ _b\"></span> AS<span class=\"_ _b\"></span>A og selskaper<span class=\"_ _b\"></span> der konsernet alene har k<span class=\"_ _b\"></span>ontroll <span class=\"_ _3\"></span>(<span class=\"_ _b\"></span>datterselskaper) <span class=\"_ _3\"></span>pr<span class=\"_ _8\"></span>esenteres<span class=\"_ _b\"></span> som \u00e9n \u00f8konomisk<span class=\"_ _b\"></span> enhet. Alle <span class=\"_ _b\"></span>selskapene <span class=\"_ _b\"></span>som innregnes har<span class=\"_ _b\"></span> beny<span class=\"_ _3\"></span>ttet k<span class=\"_ _b\"></span>onsistente prinsipper<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>og alle interne forhold mellom selskapene<span class=\"_ _b\"></span> er eliminert. I tillegg <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _b\"></span> og fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>presentert i <span class=\"_ _3\"></span>henhold til egenk<span class=\"_ _8\"></span>apitalmetoden,<span class=\"_ _8\"></span> mens eventuelle<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mindre<span class=\"_ _b\"></span> eiendeler i <span class=\"_ _3\"></span>andre<span class=\"_ _b\"></span> selskaper innregnes<span class=\"_ _8\"></span> til virk<span class=\"_ _b\"></span>elig verdi med <span class=\"_ _b\"></span>verdiendring f\u00f8rt <span class=\"_ _b\"></span>som andre poster<span class=\"_ _b\"></span> i totalresultatet.Eierandeler<span class=\"_ _b\"></span> i selskaper<span class=\"_ _b\"></span> der k<span class=\"_ _b\"></span>onsernet alene<span class=\"_ _b\"></span> har k<span class=\"_ _b\"></span>ontroll (<span class=\"_ _b\"></span>dat<span class=\"_ _3\"></span>terselskaper),<span class=\"_ _b\"></span> er<span class=\"_ _8\"></span> k<span class=\"_ _b\"></span>onsolider<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>100 % linje<span class=\"_ _8\"></span> f<span class=\"_ _8\"></span>or linje<span class=\"_ _b\"></span> i konsernr<span class=\"_ _8\"></span>egnskapet<span class=\"_ _8\"></span> fra<span class=\"_ _b\"></span> den <span class=\"_ _8\"></span>dagen k<span class=\"_ _b\"></span>onsernet har k<span class=\"_ _b\"></span>ontroll, og er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>onsolidert til den dagen slik<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ontroll opph\u00f8rer<span class=\"_ _f\"></span>. Kontr<span class=\"_ _8\"></span>oll vil foreligge<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>n\u00e5r<span class=\"_ _8\"></span> konsernet<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>har<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>makt til \u00e5 styr<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> datterselskapet, er<span class=\"_ _b\"></span> eksponert for<span class=\"_ _8\"></span> eller har<span class=\"_ _b\"></span> rettighet til <span class=\"_ _b\"></span>variabel avkastning fr<span class=\"_ _b\"></span>a datterselskapet<span class=\"_ _b\"></span> og kan p\u00e5virk<span class=\"_ _b\"></span>e st\u00f8rrelsen p\u00e5<span class=\"_ _b\"></span> avkastningen i datterselskapet.<span class=\"_ _b\"></span> Dersom konsernet har<span class=\"_ _b\"></span> kontr<span class=\"_ _b\"></span>oll, men eier mindre<span class=\"_ _b\"></span> enn 100 % <span class=\"_ _3\"></span>av datterselskapene,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> selskapene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>ortsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> innregnet linje<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> linje med <span class=\"_ _b\"></span>100 %, mens<span class=\"_ _b\"></span> minoritetenes andel av r<span class=\"_ _b\"></span>esultat etter skattek<span class=\"_ _b\"></span>ostnad, andel <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> totalresultatet<span class=\"_ _8\"></span> og <span class=\"_ _3\"></span>andel av egenk<span class=\"_ _8\"></span>apitalen blir presentert p\u00e5 egne<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>linjer<span class=\"_ _b\"></span>. Pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _8\"></span> desember<span class=\"_ _8\"></span> 2022 er det<span class=\"_ _8\"></span> ingen selskaper som er<span class=\"_ _b\"></span> konsolidert i k<span class=\"_ _b\"></span>onsernet med bak<span class=\"_ _b\"></span>grunn i reglene <span class=\"_ _b\"></span>om \u00e5 ha<span class=\"_ _b\"></span> \u00abde<span class=\"_ _b\"></span> facto k<span class=\"_ _b\"></span>ontroll\u00bb, <span class=\"_ _b\"></span>som betyr at k<span class=\"_ _b\"></span>onsernet har &lt; <span class=\"_ _b\"></span>50 % eierskap,<span class=\"_ _b\"></span> men i kraft av<span class=\"_ _b\"></span> eiersammensetningen i realiteten lik<span class=\"_ _b\"></span>evel har k<span class=\"_ _b\"></span>ontroll. Resultatet fra<span class=\"_ _b\"></span> tilkny<span class=\"_ _3\"></span>ttede og fellesk<span class=\"_ _b\"></span>ontrollerte selsk<span class=\"_ _8\"></span>aper<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>blir<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>l\u00f8pende presentert som en del av konsernets<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>resultat<span class=\"_ _8\"></span> og presenteres<span class=\"_ _8\"></span> etter egenkapitalmetoden.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Dette gjelder<span class=\"_ _8\"></span> eierandeler<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i selskaper<span class=\"_ _b\"></span> der konsernet sammen med andre<span class=\"_ _b\"></span> har bestemmende innflytelse (f<span class=\"_ _b\"></span>elleskontrollerte<span class=\"_ _8\"></span> selskaper),<span class=\"_ _b\"></span> og eier<span class=\"_ _b\"></span>andeler i selsk<span class=\"_ _b\"></span>aper hvor k<span class=\"_ _b\"></span>onsernet har<span class=\"_ _b\"></span> betydelig innfly<span class=\"_ _3\"></span>telse (tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> selskaper).<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Resultat<span class=\"_ _8\"></span> fra tilknyttede og fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _b\"></span> inng\u00e5r i r<span class=\"_ _b\"></span>esultat f\u00f8r<span class=\"_ _b\"></span> skatt, men <span class=\"_ _b\"></span>er ikk<span class=\"_ _b\"></span>e inkludert i k<span class=\"_ _b\"></span>onsernets <span class=\"_ _b\"></span>driftsresultat. Begge <span class=\"_ _b\"></span>disse kategoriene<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> presentert i note 6.<span class=\"_ _b\"></span> Mindre<span class=\"_ _b\"></span> eierandeler<span class=\"_ _b\"></span> i andre <span class=\"_ _b\"></span>selskaper <span class=\"_ _b\"></span>er presentert i note<span class=\"_ _b\"></span> 22. Disse<span class=\"_ _b\"></span> finansielle investeringene er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>balansef\u00f8rt til virk<span class=\"_ _b\"></span>elig verdi og b\u00e5de verdiendring og eventuelle gevinster/tap<span class=\"_ _b\"></span> er f\u00f8rt som andre poster i totalresultatet.Dersom en vesentlig del av konsernets<span class=\"_ _b\"></span> virksomhet er<span class=\"_ _b\"></span> solgt, av<span class=\"_ _3\"></span>talt solgt,<span class=\"_ _b\"></span> eller ved tap<span class=\"_ _b\"></span> av k<span class=\"_ _b\"></span>ontroll/betydelig innflytelse, presenteres<span class=\"_ _b\"></span> denne<span class=\"_ _b\"></span> virksomheten som \u00abIkk<span class=\"_ _b\"></span>e videref<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t virk<span class=\"_ _b\"></span>somhet\u00bb p\u00e5 egen linje i <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>esultatregnsk<span class=\"_ _8\"></span>apet og balansen. Med \u00abvesentlig\u00bb<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>menes<span class=\"_ _8\"></span> et eget<span class=\"_ _8\"></span> segment, eget<span class=\"_ _8\"></span> geografisk<span class=\"_ _b\"></span> omr\u00e5de eller <span class=\"_ _b\"></span>en betydelig eiendel.<span class=\"_ _b\"></span> Det<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> medf\u00f8r<span class=\"_ _8\"></span>er at<span class=\"_ _8\"></span> alle<span class=\"_ _8\"></span> andre<span class=\"_ _8\"></span> presenterte<span class=\"_ _8\"></span> tall <span class=\"_ _b\"></span>er eksklusiv<span class=\"_ _b\"></span> den \u00abIkk<span class=\"_ _b\"></span>e videref\u00f8rte<span class=\"_ _b\"></span> virksomheten\u00bb. Sammenligningstallene i resultatet blir omarbeidet og presentert med den \u00abIkke<span class=\"_ _b\"></span> videref\u00f8rte virksomheten\u00bb<span class=\"_ _b\"></span> samlet<span class=\"_ _b\"></span> p\u00e5 \u00e9n linje.<span class=\"_ _b\"></span> Sammenligningstall for<span class=\"_ _b\"></span> balansen og k<span class=\"_ _b\"></span>ontantstr\u00f8moppstillingen blir ikk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>tilsvarende <span class=\"_ _b\"></span>omarbeidet. Dersom virksomheter<span class=\"_ _b\"></span> eller eiendeler<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>utgj\u00f8r mindre<span class=\"_ _8\"></span> enn ett segment,<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>blir<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>avtalt solgt, skilles<span class=\"_ _b\"></span> eiendeler og gjeld ut p\u00e5 egne linjer i balansen som \u00abHoldt for salg\u00bb. R<span class=\"_ _b\"></span>esultatregnskap <span class=\"_ _b\"></span>og kontantstr<span class=\"_ _b\"></span>\u00f8m omarbeides ikk<span class=\"_ _b\"></span>e.Pri<span class=\"_ _8\"></span>nsip<span class=\"_ _8\"></span>per for om<span class=\"_ _8\"></span>regn<span class=\"_ _8\"></span>ing a<span class=\"_ _b\"></span>v utenla<span class=\"_ _8\"></span>ndsk v<span class=\"_ _8\"></span>alu<span class=\"_ _8\"></span>ta Inntekter og k<span class=\"_ _b\"></span>ostnader i dat<span class=\"_ _3\"></span>terselskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>med annen <span class=\"_ _3\"></span>funk<span class=\"_ _b\"></span>sjonell valuta enn morselskapet omr<span class=\"_ _b\"></span>egnes pr<span class=\"_ _b\"></span>. m\u00e5ned til <span class=\"_ _3\"></span>m\u00e5nedens gjennomsnittskurs<span class=\"_ _b\"></span> og omregningsdiffer<span class=\"_ _b\"></span>anser akkumuleres.<span class=\"_ _b\"></span> Balanseposter i <span class=\"_ _b\"></span>dat<span class=\"_ _3\"></span>terselskaper<span class=\"_ _b\"></span> med annen funksjonell valuta<span class=\"_ _b\"></span> omregnes til kursen p\u00e5 balansedagen. Omregnings-differanser<span class=\"_ _b\"></span> oppst\u00e5r<span class=\"_ _b\"></span> fra <span class=\"_ _b\"></span>to ulik<span class=\"_ _b\"></span>e f<span class=\"_ _b\"></span>orhold. Det f<span class=\"_ _8\"></span>\u00f8rste<span class=\"_ _8\"></span> skyldes<span class=\"_ _b\"></span> at resultatregnsk<span class=\"_ _8\"></span>ap<span class=\"_ _8\"></span> med annen <span class=\"_ _3\"></span>funk<span class=\"_ _8\"></span>sjonell valuta<span class=\"_ _b\"></span> enn <span class=\"_ _3\"></span>morselskapet<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>blir<span class=\"_ _b\"></span> omregnet til m\u00e5nedens gjennomsnittskurs, mens egenk<span class=\"_ _b\"></span>apitalen <span class=\"_ _3\"></span>blir omr<span class=\"_ _8\"></span>egnet til sluttkurs.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Det andre<span class=\"_ _b\"></span> skyldes at <span class=\"_ _3\"></span>\u00e5pningskurs<span class=\"_ _b\"></span> og slut<span class=\"_ _3\"></span>tk<span class=\"_ _8\"></span>urs<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> egenkapitalen er forskjellig.<span class=\"_ _b\"></span> N\u00e5r <span class=\"_ _b\"></span>gjennomsnittskurs i resultatet<span class=\"_ _b\"></span> og \u00e5pningskurs<span class=\"_ _b\"></span> p\u00e5 egenk<span class=\"_ _b\"></span>apitalen er ulik<span class=\"_ _b\"></span> sluttkurs, <span class=\"_ _b\"></span>oppst\u00e5r <span class=\"_ _b\"></span>det omregningsdiff<span class=\"_ _b\"></span>eranser i f<span class=\"_ _b\"></span>orklaring av utviklingen i egenkapitalen.<span class=\"_ _b\"></span> Omregningsdiffer<span class=\"_ _b\"></span>anser regnskapsf<span class=\"_ _b\"></span>\u00f8res <span class=\"_ _b\"></span>som andre poster<span class=\"_ _b\"></span> i totalresultatet.<span class=\"_ _b\"></span> Omregningsdiffer<span class=\"_ _b\"></span>anse knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til inn- <span class=\"_ _8\"></span>og utl\u00e5n i annen funk<span class=\"_ _b\"></span>sjonell valuta<span class=\"_ _b\"></span> utpekt <span class=\"_ _b\"></span>som net<span class=\"_ _3\"></span>toinvestering,<span class=\"_ _8\"></span> regnsk<span class=\"_ _8\"></span>apsf\u00f8res<span class=\"_ _b\"></span> ogs\u00e5<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>som andre<span class=\"_ _8\"></span> poster<span class=\"_ _8\"></span> i totalresultatet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Denne er<span class=\"_ _b\"></span> vist som egen <span class=\"_ _3\"></span>post.<span class=\"_ _b\"></span> Alle k<span class=\"_ _b\"></span>urser er<span class=\"_ _b\"></span> hentet fra<span class=\"_ _b\"></span> Norges Bank.Viktigste v<span class=\"_ _b\"></span>alutak<span class=\"_ _8\"></span>urser v<span class=\"_ _8\"></span>ed k<span class=\"_ _8\"></span>onsol<span class=\"_ _8\"></span>ider<span class=\"_ _8\"></span>ing mot n<span class=\"_ _8\"></span>orsk<span class=\"_ _b\"></span>e kroner Gjennom<span class=\"_ _8\"></span>snitt av m\u00e5<span class=\"_ _8\"></span>nedskursene<span class=\"_ _1a5\"> </span><span class=\"ls10 ws13\">Slut<span class=\"_ _3\"></span>tkurs pr<span class=\"_ _b\"></span>.<span class=\"_ _3\"></span> 31.<span class=\"_ _8\"></span>12<span class=\"_ _3\"></span>.</span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f3\"> </span>2022<span class=\"_ _38\"> </span>2021EUR<span class=\"_ _1cb\"> </span>10,10<span class=\"_ _f9\"> </span>10,16<span class=\"_ _f9\"> </span>10,51<span class=\"_ _1c2\"> </span>9,99SEK<span class=\"_ _159\"> </span>0,95<span class=\"_ _8f\"> </span>1,00<span class=\"_ _8e\"> </span>0,95<span class=\"_ _8d\"> </span>0,97DKK<span class=\"_ _124\"> </span>1,36<span class=\"_ _8f\"> </span>1,37<span class=\"_ _22b\"> </span>1,41<span class=\"_ _89\"> </span>1,34T<span class=\"_ _b\"></span>ransaksjoner<span class=\"_ _b\"></span> i utenlandsk <span class=\"_ _b\"></span>valuta regnsk<span class=\"_ _b\"></span>apsf\u00f8res <span class=\"_ _b\"></span>til dagskurs<span class=\"_ _b\"></span> p\u00e5 transak<span class=\"_ _b\"></span>sjonstidspunktet. Finansielle fordringer<span class=\"_ _b\"></span> og gjeld <span class=\"_ _3\"></span>i valuta<span class=\"_ _8\"></span> m\u00e5les til kursen <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> balansedagen, og eventuell gevinst/tap<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>esultatf\u00f8r<span class=\"_ _8\"></span>es som finansposter<span class=\"_ _b\"></span>. Andr<span class=\"_ _b\"></span>e pengeposter i valuta (for ek<span class=\"_ _b\"></span>sempel <span class=\"_ _3\"></span>kundef<span class=\"_ _8\"></span>ordringer<span class=\"_ _b\"></span> og leverand\u00f8rgjeld) pr<span class=\"_ _b\"></span>esenteres <span class=\"_ _b\"></span>til kursen p\u00e5 balansedagen,<span class=\"_ _b\"></span> og gevinst/tap<span class=\"_ _b\"></span> resultatf\u00f8r<span class=\"_ _b\"></span>es som driftsposter<span class=\"_ _b\"></span>.Not<span class=\"_ _8\"></span>e 3 Presen<span class=\"_ _b\"></span>tasjo<span class=\"_ _b\"></span>n av r<span class=\"_ _b\"></span>eg<span class=\"_ _3\"></span>ns<span class=\"_ _b\"></span>kapet Beskrivelse av<span class=\"_ _b\"></span> regnskapsprinsippene<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>som beskrevet i note<span class=\"_ _b\"></span> 1,<span class=\"_ _b\"></span> presentert i hver aktuell note.<span class=\"_ _b\"></span> Dette er<span class=\"_ _b\"></span> gjort f<span class=\"_ _b\"></span>or at bruk<span class=\"_ _b\"></span>erne av<span class=\"_ _b\"></span> regnskapet <span class=\"_ _b\"></span>skal f\u00e5 <span class=\"_ _b\"></span>s\u00e5 <span class=\"_ _b\"></span>god oversikt som mulig ved oppslag <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> den aktuelle noten.Oppstillingsplanene De totale<span class=\"_ _b\"></span> oppstillingsplanene er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>resultatregnsk<span class=\"_ _8\"></span>ap,<span class=\"_ _8\"></span> totalresultat,<span class=\"_ _8\"></span> balanse, k<span class=\"_ _b\"></span>ontantstr\u00f8moppstilling og oppstilling over endringer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i egenkapitalen.<span class=\"_ _8\"></span> Oppstillingsplanene viser<span class=\"_ _b\"></span> ett sammenlignbart <span class=\"_ _3\"></span>\u00e5r<span class=\"_ _f\"></span>.Resultatregnsk<span class=\"_ _b\"></span>apet<span class=\"ff2\"> viser k<span class=\"_ _b\"></span>onsernets r<span class=\"_ _b\"></span>esultat inndelt i ulik<span class=\"_ _b\"></span>e resultatlinjer<span class=\"_ _b\"></span> </span>og ender<span class=\"_ _b\"></span> opp<span class=\"_ _b\"></span> i konsernets<span class=\"_ _b\"></span> \u00e5rsresultat. <span class=\"_ _b\"></span>Orkla har <span class=\"_ _b\"></span>valgt <span class=\"_ _b\"></span>en  <span class=\"_ _22a\"></span>artsinndeling av resultat regnsk<span class=\"_ _b\"></span>apet. T<span class=\"_ _b\"></span>otalresultatet<span class=\"ff2 ls2 ws2\"> <span class=\"_ _b\"></span>tar utgangspunkt i k<span class=\"_ _b\"></span>onsernets \u00e5rsr<span class=\"_ _8\"></span>esultat <span class=\"_ _8\"></span>og <span class=\"_ _8\"></span>viser  <span class=\"_ _3d\"></span>andre<span class=\"_ _b\"></span> </span> <span class=\"_ _3d\"></span>poster <span class=\"_ _b\"></span>som f\u00f8res<span class=\"_ _b\"></span> mot egenk<span class=\"_ _8\"></span>apitalen, men <span class=\"_ _b\"></span>som ikke<span class=\"_ _b\"></span> inng\u00e5r i periodens<span class=\"_ _8\"></span> resultat.<span class=\"_ _b\"></span> Estimatavvik p\u00e5 pensjoner<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>gevinst/tap/verdir<span class=\"_ _b\"></span>egulering av aksjeinvesteringer<span class=\"_ _b\"></span> blir f<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t mot<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>totalresultatet med permanent<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>virkning.  <span class=\"_ _22a\"></span>\u00d8vrige poster er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>midlertidige f\u00f8ringer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mot totalr<span class=\"_ _8\"></span>esultatet, og disse<span class=\"_ _b\"></span> vil  <span class=\"_ _22a\"></span>resirkuler<span class=\"_ _8\"></span>es<span class=\"_ _8\"></span> ved salg eller oppgj\u00f8r<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> de relaterte eiendelene/<span class=\"_ _b\"></span>postene.  <span class=\"_ _22a\"></span>Tilsvarende<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>poster<span class=\"_ _8\"></span> i tilkny<span class=\"_ _3\"></span>ttede og fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>regnsk<span class=\"_ _8\"></span>aps-f\u00f8res<span class=\"_ _b\"></span> p\u00e5 <span class=\"_ _b\"></span>samme m\u00e5te.Balansen<span class=\"ff2 ls2 wsc\"> starter med <span class=\"_ _3\"></span>langsiktige<span class=\"_ _b\"></span> eiendeler og ender<span class=\"_ _8\"></span> opp i <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ontanter og </span>k<span class=\"_ _b\"></span>ontantekvivalenter p\u00e5<span class=\"_ _b\"></span> eiendelssiden. R<span class=\"_ _b\"></span>enteb\u00e6rende f<span class=\"_ _b\"></span>ordringer utover<span class=\"_ _b\"></span> k<span class=\"_ _b\"></span>ontanter og k<span class=\"_ _b\"></span>ontantekvivalenter<span class=\"_ _b\"></span> er ikk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>skilt ut p\u00e5<span class=\"_ _b\"></span> egne linjer<span class=\"_ _b\"></span> ut fra<span class=\"_ _b\"></span> et vesentlighetssyn. De<span class=\"_ _b\"></span> renteb\u00e6rende<span class=\"_ _b\"></span> postene fremk<span class=\"_ _b\"></span>ommer i noter<span class=\"_ _f\"></span>. P<span class=\"_ _b\"></span>\u00e5 egenkapital-<span class=\"_ _b\"></span> og gjeldssiden er det skilt mellom egenkapital,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>renteb\u00e6rende<span class=\"_ _b\"></span> og ikk<span class=\"_ _b\"></span>e renteb\u00e6rende<span class=\"_ _b\"></span> lang- <span class=\"_ _b\"></span>og kortsiktige poster<span class=\"_ _f\"></span>.Kontantstr<span class=\"_ _b\"></span>\u00f8moppstillingen<span class=\"ff2 wsc\"> er satt opp i henhold til den <span class=\"_ _3\"></span>indirekte<span class=\"_ _8\"></span> metoden </span>og viser k<span class=\"_ _b\"></span>ontantstr\u00f8m fra henholdsvis operasjonelle,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>investerings-<span class=\"_ _8\"></span> og  <span class=\"_ _22a\"></span>finansieringsaktiviteter og forklar<span class=\"_ _8\"></span>er<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>periodens<span class=\"_ _b\"></span> endring <span class=\"_ _3\"></span>i kontanter<span class=\"_ _b\"></span> og k<span class=\"_ _b\"></span>ontantekvivalenter<span class=\"_ _b\"></span>.A<span class=\"_ _b\"></span>vstemming av endring i r<span class=\"_ _b\"></span>enteb\u00e6rende poster<span class=\"_ _b\"></span> er <span class=\"_ _b\"></span>vist i note <span class=\"_ _b\"></span>28.Orkla pr<span class=\"_ _b\"></span>esenterer i <span class=\"_ _b\"></span>tillegg en k<span class=\"_ _b\"></span>ontantstr\u00f8m i Orkla-format<span class=\"_ _b\"></span> i \u00e5rsberetningen og i note <span class=\"_ _b\"></span>7.<span class=\"_ _b\"></span> Denne summer<span class=\"_ _b\"></span>er seg <span class=\"_ _b\"></span>til endring i netto r<span class=\"_ _b\"></span>enteb\u00e6rende <span class=\"_ _b\"></span>gjeld. Oppstilling over endringer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i egenkapitalen<span class=\"ff2\"> viser<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>alle<span class=\"_ _8\"></span> poster som g\u00e5r<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>mot<span class=\"_ _8\"></span> </span>egenkapitalen,<span class=\"_ _b\"></span> inklusiv totalr<span class=\"_ _b\"></span>esultatet. De postene<span class=\"_ _b\"></span> som k<span class=\"_ _b\"></span>ommer i <span class=\"_ _b\"></span>tillegg til totalresultatet,<span class=\"_ _b\"></span> er transak<span class=\"_ _b\"></span>sjoner mot eierne, slik<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>utby<span class=\"_ _3\"></span>tte,<span class=\"_ _8\"></span> kj\u00f8p og salg av egne ak<span class=\"_ _b\"></span>sjer <span class=\"_ _b\"></span>samt minoritetstransaksjoner<span class=\"_ _f\"></span>.Not<span class=\"_ _8\"></span>e 4 Estimat<span class=\"_ _8\"></span>er o<span class=\"_ _8\"></span>g f<span class=\"_ _b\"></span>orutse<span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>ni<span class=\"_ _3\"></span>n<span class=\"_ _8\"></span>g<span class=\"_ _8\"></span>er v<span class=\"_ _f\"></span>ed utarbei<span class=\"_ _b\"></span>dels<span class=\"_ _8\"></span>e a<span class=\"_ _b\"></span>v k<span class=\"_ _b\"></span>ons<span class=\"_ _8\"></span>ern<span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>egnska<span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>e<span class=\"_ _8\"></span>t Omr\u00e5der med s<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span>\u00f8rst<span class=\"_ _3\"></span> estimat<span class=\"_ _b\"></span>usikker<span class=\"_ _8\"></span>het Ledelsen har benyttet estimater<span class=\"_ _b\"></span> og f<span class=\"_ _b\"></span>orutsetninger ved utarbeidelsen av<span class=\"_ _b\"></span> k<span class=\"_ _b\"></span>onsernregnskapet. Dette gjelder<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> eiendeler<span class=\"_ _b\"></span>, gjeld,<span class=\"_ _8\"></span> inntekter<span class=\"_ _b\"></span>, kostnader<span class=\"_ _b\"></span> og tilleggsopplysninger<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til betingede<span class=\"_ _b\"></span> forpliktelser<span class=\"_ _f\"></span>. Virk<span class=\"_ _b\"></span>elige ver<span class=\"_ _b\"></span>divurderinger p\u00e5virk<span class=\"_ _b\"></span>es av<span class=\"_ _b\"></span> estimat p\u00e5<span class=\"_ _b\"></span> avkastningskrav<span class=\"_ _b\"></span>. A<span class=\"_ _b\"></span>vkastningskrav <span class=\"_ _b\"></span>fastset<span class=\"_ _3\"></span>tes<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>gjennom kapitalverdimodellen <span class=\"_ _b\"></span>og p\u00e5virkes<span class=\"_ _b\"></span> av estimat p\u00e5<span class=\"_ _b\"></span> risikofri rente<span class=\"_ _b\"></span> og risik<span class=\"_ _b\"></span>op\u00e5slag.De <span class=\"_ _b\"></span>fleste balanseposter <span class=\"_ _b\"></span>vil i noen grad <span class=\"_ _b\"></span>v\u00e6re<span class=\"_ _b\"></span> p\u00e5virket av<span class=\"_ _b\"></span> estimatusikk<span class=\"_ _b\"></span>erhet. Denne <span class=\"_ _b\"></span>er beskrevet<span class=\"_ _b\"></span> og inng\u00e5r i <span class=\"_ _b\"></span>omtalen pr<span class=\"_ _b\"></span>. note.<span class=\"_ _b\"></span> Noen omr\u00e5der<span class=\"_ _b\"></span> er betydelig p\u00e5virk<span class=\"_ _b\"></span>et <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> estimatusikk<span class=\"_ _b\"></span>erhet, og de<span class=\"_ _8\"></span> omr\u00e5dene<span class=\"_ _8\"></span> hvor estimater<span class=\"_ _8\"></span> vil <span class=\"_ _3\"></span>ha<span class=\"_ _b\"></span> st\u00f8rst betydning vil v\u00e6re:Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK Regnskapspost<span class=\"_ _95\"> </span>Note<span class=\"_ _4e\"> </span>Estimat/forutsetninger<span class=\"_ _22c\"> </span><span class=\"wsf\">Bokf\u00f8rt verdi</span>N\u00e5verdi fremtidigGoodwill<span class=\"_ _f7\"> </span><span class=\"fs16 ws63\">18, 19</span>24 6931k<span class=\"_ _b\"></span>ontantstr\u00f8m/NSVV<span class=\"_ _b\"></span>aremerk<span class=\"_ _b\"></span>er medN\u00e5verdi fremtidig18, 197 6861ubestemt levetidk<span class=\"_ _b\"></span>ontantstr\u00f8m/NSVN\u00e5verdi fremtidigV<span class=\"_ _b\"></span>arige driftsmidler18, 2017 3591k<span class=\"_ _b\"></span>ontantstr\u00f8m/NSVLeieperiode, f<span class=\"_ _b\"></span>orlengelses-Leieavtaler21opsjoner og n\u00e5verdi fremtidig 1 779k<span class=\"_ _b\"></span>ontantstr\u00f8mRabatter<span class=\"_ _b\"></span>, nedprisingBeregnet avsetningsbehov<span class=\"_ _b\"></span> i 9, 271 637sesongvarer<span class=\"_ _b\"></span> o.l.henhold til av<span class=\"_ _3\"></span>talerA<span class=\"_ _b\"></span>vsetninger for<span class=\"_ _b\"></span> Beregnet avsetningsbehov<span class=\"_ _b\"></span> ut forpliktelser<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>annen 26fra<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5dratte forpliktelser<span class=\"_ _b\"></span> og 74<span class=\"_ _3\"></span>5langsiktig gjeldestimert eksponering1 <span class=\"_ _77\"> </span>NSV: <span class=\"_ _3\"></span>Netto salgsver<span class=\"_ _8\"></span>di.Omr\u00e5dene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>med st\u00f8rst risiko<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or<span class=\"_ _8\"></span> vesentlige endringer<span class=\"_ _b\"></span> er balansef\u00f8rt goodwill og v<span class=\"_ _b\"></span>aremerker<span class=\"_ _b\"></span> med ubestemt levetid. Dette<span class=\"_ _b\"></span> gjelder b\u00e5de<span class=\"_ _b\"></span> fordi bel\u00f8pene<span class=\"_ _b\"></span> er betydelige og for<span class=\"_ _b\"></span>di eiendelens verdi er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>basert <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innregningsprinsipper<span class=\"_ _b\"></span> fra<span class=\"_ _b\"></span> kj\u00f8psverdiallokeringer<span class=\"_ _b\"></span> som <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>terf\u00f8lgende<span class=\"_ _8\"></span> kan p\u00e5virk<span class=\"_ _b\"></span>es av<span class=\"_ _b\"></span> verdiendring.<span class=\"_ _b\"></span> Egenutviklede <span class=\"_ _b\"></span>varemerk<span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>er ikk<span class=\"_ _b\"></span>e balansef\u00f8rt <span class=\"_ _b\"></span>og medf\u00f8rer <span class=\"_ _b\"></span>s\u00e5ledes ikk<span class=\"_ _b\"></span>e noen balansemessig risik<span class=\"_ _b\"></span>o. Mark<span class=\"_ _b\"></span>edsutviklingen i 2022 har <span class=\"_ _b\"></span>v\u00e6rt p\u00e5virk<span class=\"_ _b\"></span>et av Russlands<span class=\"_ _b\"></span> invasjon av Ukraina<span class=\"_ _b\"></span> i kombinasjon med <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>tervirkninger av<span class=\"_ _8\"></span> pandemien.<span class=\"_ _8\"></span> Dette har<span class=\"_ _8\"></span> f<span class=\"_ _8\"></span>\u00f8rt til h\u00f8ye k<span class=\"_ _b\"></span>ostnads\u00f8kninger p\u00e5<span class=\"_ _b\"></span> viktige<span class=\"_ _b\"></span> r\u00e5varer<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>energi <span class=\"_ _8\"></span>og andre<span class=\"_ _b\"></span> innsatsfaktorer<span class=\"_ _b\"></span>. Situasjonen vil f\u00f8lges n\u00f8ye fremover<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i forhold til om dette vil f\u00f8r<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> til nedskrivningsindikasjoner<span class=\"_ _b\"></span> for noen av<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> virk<span class=\"_ _b\"></span>somheter<span class=\"_ _b\"></span>. Globale<span class=\"_ _b\"></span> utfordringer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til klimaendringer og ressursknapphet vil ogs\u00e5<span class=\"_ _8\"></span> v\u00e6re<span class=\"_ _b\"></span> elementer i vurderingen av Orklas<span class=\"_ _b\"></span> virksomheter<span class=\"_ _b\"></span>. V<span class=\"_ _b\"></span>urderinger knyt<span class=\"_ _3\"></span>tet til verdsettelse av<span class=\"_ _b\"></span> langsiktige <span class=\"_ _b\"></span>eiendeler er<span class=\"_ _b\"></span> omtalt i note<span class=\"_ _b\"></span> 18.V<span class=\"_ _b\"></span>erdsetting <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> og estimert utny<span class=\"_ _3\"></span>ttbar levetid for v<span class=\"_ _8\"></span>arige driftsmidler<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>bygger<span class=\"_ _8\"></span> p\u00e5 fremtidsinf<span class=\"_ _b\"></span>ormasjon og vil <span class=\"_ _3\"></span>alltid v\u00e6re<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>beheftet med en viss gr<span class=\"_ _8\"></span>ad av usikk<span class=\"_ _b\"></span>erhet. Spesielt i <span class=\"_ _b\"></span>en situasjon hvor k<span class=\"_ _b\"></span>onsernet planlegger<span class=\"_ _b\"></span> store<span class=\"_ _b\"></span> endringer i produksjonsstruktur<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>antall <span class=\"_ _3\"></span>pr<span class=\"_ _8\"></span>oduk<span class=\"_ _8\"></span>sjonssteder<span class=\"_ _b\"></span>, vil vur<span class=\"_ _8\"></span>deringer<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>knyttet til ulik<span class=\"_ _b\"></span>e produk<span class=\"_ _b\"></span>sjonsanlegg komme<span class=\"_ _b\"></span> i ekstr<span class=\"_ _b\"></span>a fok<span class=\"_ _b\"></span>us. De ulik<span class=\"_ _b\"></span>e pr<span class=\"_ _b\"></span>oduksjonsstedene er l\u00f8pende vur<span class=\"_ _b\"></span>der<span class=\"_ _3\"></span>t ut fra<span class=\"_ _8\"></span> en fortsatt drift tank<span class=\"_ _b\"></span>egang, men <span class=\"_ _3\"></span>i en situasjon hvor <span class=\"_ _b\"></span>endret <span class=\"_ _b\"></span>organisering kan bety at<span class=\"_ _b\"></span> enk<span class=\"_ _b\"></span>elte anlegg vil bli lagt<span class=\"_ _b\"></span> ned eller reorganisert,<span class=\"_ _b\"></span> vil disse vurderingene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>l\u00f8pende m\u00e5tte endres<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>kan f\u00f8r<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> til <span class=\"_ _3\"></span>at<span class=\"_ _8\"></span> b\u00e5de mer<span class=\"_ _b\"></span>- og mindr<span class=\"_ _b\"></span>everdier avdekk<span class=\"_ _b\"></span>es.Innen merk<span class=\"_ _b\"></span>evarevirksomheten utgj\u00f8r<span class=\"_ _b\"></span> rabatter betydelige<span class=\"_ _b\"></span> bel\u00f8p. Rabattene fremk<span class=\"_ _b\"></span>ommer ikk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>direkte av<span class=\"_ _b\"></span> regnskapet. Det<span class=\"_ _b\"></span> er netto<span class=\"_ _b\"></span> omsetning etter<span class=\"_ _b\"></span> rabatter <span class=\"_ _b\"></span>som presenteres<span class=\"_ _b\"></span> som k<span class=\"_ _b\"></span>onsernets driftsinntekter<span class=\"_ _f\"></span>. St\u00f8rstedelen av<span class=\"_ _b\"></span> rabattene avr<span class=\"_ _b\"></span>egnes p\u00e5 <span class=\"_ _b\"></span>fakturaene. Det <span class=\"_ _b\"></span>gj\u00f8res avsetninger<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> den delen av<span class=\"_ _b\"></span> rabatter <span class=\"_ _b\"></span>som ikke<span class=\"_ _b\"></span> blir l\u00f8pende<span class=\"_ _b\"></span> avregnet. Rabatter <span class=\"_ _b\"></span>det gj\u00f8r<span class=\"_ _b\"></span>es avsetning for<span class=\"_ _f\"></span>, rapporteres<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ortsiktig gjeld og <span class=\"_ _3\"></span>bel\u00f8per<span class=\"_ _b\"></span> seg til 1,6 mrd. kroner<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>pr<span class=\"_ _f\"></span>. 31. desember 2022.<span class=\"_ _b\"></span> Avsatte rabatter er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til av<span class=\"_ _3\"></span>talef<span class=\"_ _8\"></span>estede forhold som i hovedsak <span class=\"_ _b\"></span>er basert p\u00e5<span class=\"_ _b\"></span> kjedeav<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og rapportert salg.<span class=\"_ _b\"></span> Rabat<span class=\"_ _3\"></span>tstruktur<span class=\"_ _8\"></span>en er k<span class=\"_ _b\"></span>ompleks<span class=\"_ _b\"></span> og beregnes<span class=\"_ _b\"></span> ut fra<span class=\"_ _b\"></span> ulike<span class=\"_ _b\"></span> rabattmatriser <span class=\"_ _b\"></span>og av<span class=\"_ _3\"></span>taler<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>og inneb\u00e6rer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>iboende risik<span class=\"_ _8\"></span>o<span class=\"_ _8\"></span> for estimatavvik,<span class=\"_ _b\"></span> se for<span class=\"_ _8\"></span> \u00f8vrig note 9 og 27<span class=\"_ _8\"></span>. Andr<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> salgsinntektsreduk<span class=\"_ _b\"></span>sjoner som nedprising <span class=\"_ _3\"></span>av sesongv<span class=\"_ _8\"></span>arer<span class=\"_ _b\"></span> o.l., m\u00e5 estimeres<span class=\"_ _b\"></span> med bakgrunn i <span class=\"_ _3\"></span>at data<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fr<span class=\"_ _8\"></span>a<span class=\"_ _8\"></span> eksterne<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kilder<span class=\"_ _8\"></span> ikke<span class=\"_ _b\"></span> vil v\u00e6re<span class=\"_ _8\"></span> tilgjengelige f\u00f8r<span class=\"_ _b\"></span> et<span class=\"_ _3\"></span>ter<span class=\"_ _b\"></span> avleggelse av<span class=\"_ _b\"></span> regnskapet.Ordningene<span class=\"_ _b\"></span> inneb\u00e6rer <span class=\"_ _b\"></span>en iboende risik<span class=\"_ _b\"></span>o for<span class=\"_ _b\"></span> estimatavvik.<span class=\"_ _b\"></span> Det har ikk<span class=\"_ _b\"></span>e v\u00e6rt vesentlige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>avvik mellom <span class=\"_ _3\"></span>avsatte<span class=\"_ _8\"></span> og virk<span class=\"_ _b\"></span>elig <span class=\"_ _3\"></span>rapporterte salgsinntektsreduk<span class=\"_ _b\"></span>sjoner de siste<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5rene.Etter <span class=\"_ _b\"></span>salget av andelen i Sapa<span class=\"_ _b\"></span> i 2017 har<span class=\"_ _b\"></span> Orkla beholdt<span class=\"_ _b\"></span> visse <span class=\"_ _b\"></span>forpliktelser relatert til sitt tidligere<span class=\"_ _b\"></span> eierskap. Dette gjelder<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>hovedsak<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>orpliktelser<span class=\"_ _8\"></span> knyt<span class=\"_ _3\"></span>tet til avgitte garantier<span class=\"_ _b\"></span> og skadesl\u00f8sholdelseserkl\u00e6ringer til Norsk Hydro.<span class=\"_ _b\"></span> Gjenst\u00e5ende avsetning pr<span class=\"_ _f\"></span>. <span class=\"_ _8\"></span>31. <span class=\"_ _b\"></span>desember 2022<span class=\"_ _8\"></span> anses<span class=\"_ _8\"></span> tilstr<span class=\"_ _8\"></span>ekk<span class=\"_ _b\"></span>elig i forhold til Orklas<span class=\"_ _b\"></span> gjenv\u00e6rende forpliktelser<span class=\"_ _f\"></span>, se<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>note<span class=\"_ _8\"></span> 26.Andre<span class=\"_ _b\"></span> estimater og forutsetninger er<span class=\"_ _b\"></span> omtalt i de ulike<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>notene, og det<span class=\"_ _b\"></span> som ikk<span class=\"_ _b\"></span>e naturlig inng\u00e5r i andr<span class=\"_ _b\"></span>e noter<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>fremkommer<span class=\"_ _b\"></span> i note 37<span class=\"_ _b\"></span>.Endri<span class=\"_ _8\"></span>nger fremo<span class=\"_ _8\"></span>ver Fremtidige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>hendelser og endringer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i lokale eller<span class=\"_ _b\"></span> globale rammebetingelser kan medf\u00f8re<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>at estimater<span class=\"_ _8\"></span> og forutsetninger<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>m\u00e5<span class=\"_ _b\"></span> endres. Orklas <span class=\"_ _b\"></span>samarbeidsavtaler med kunder<span class=\"_ _b\"></span> inng\u00e5s, i likhet med bransjen <span class=\"_ _b\"></span>for \u00f8vrig, i hovedsak<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> avgrensede <span class=\"_ _b\"></span>tidsperioder<span class=\"_ _b\"></span>. Rammene <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>samarbeidet blir dermed normalt ref<span class=\"_ _b\"></span>orhandlet med jevne mellomrom.<span class=\"_ _b\"></span> Disse f<span class=\"_ _b\"></span>orhandlingene kan medf\u00f8r<span class=\"_ _b\"></span>e endringer<span class=\"_ _b\"></span> i b\u00e5de betingelser<span class=\"_ _b\"></span> og posisjoner <span class=\"_ _b\"></span>som omfattes av<span class=\"_ _b\"></span> den enk<span class=\"_ _b\"></span>elte samarbeidsavtale. Det er Orklas<span class=\"_ _b\"></span> selskaper (business units) som normalt inng\u00e5r<span class=\"_ _b\"></span> av<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> med <span class=\"_ _8\"></span>den enk<span class=\"_ _b\"></span>elte k<span class=\"_ _8\"></span>unde.Nye standar<span class=\"_ _b\"></span>der<span class=\"_ _b\"></span>, ut<span class=\"_ _3\"></span>talelser<span class=\"_ _8\"></span> og tolkninger<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> gjeldende standarder<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kan medf\u00f8re<span class=\"_ _b\"></span> at v<span class=\"_ _b\"></span>alg av prinsipper <span class=\"_ _b\"></span>og presentasjon vil bli <span class=\"_ _b\"></span>endret. Slik<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>endringer vil bli regnskapsf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t n\u00e5r<span class=\"_ _b\"></span> nye <span class=\"_ _8\"></span>estimater<span class=\"_ _8\"></span> blir utarbeidet<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og nye kr<span class=\"_ _8\"></span>av<span class=\"_ _8\"></span> til presentasjon eventuelt for<span class=\"_ _b\"></span>eligger<span class=\"_ _b\"></span>.V<span class=\"_ _b\"></span>ed avleggelse av<span class=\"_ _b\"></span> \u00e5rsregnskapet f<span class=\"_ _b\"></span>or 2022 <span class=\"_ _b\"></span>foreligger <span class=\"_ _b\"></span>det ikk<span class=\"_ _b\"></span>e endringer<span class=\"_ _b\"></span> i standarder<span class=\"_ _f\"></span>, tolkninger<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> standarder<span class=\"_ _b\"></span>, utstedt, men enn\u00e5 ikk<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> effektive<span class=\"_ _8\"></span> standarder<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>som forventes \u00e5<span class=\"_ _b\"></span> p\u00e5virke<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> regnskap<span class=\"_ _b\"></span> vesentlig. Det<span class=\"_ _b\"></span> m\u00e5 <span class=\"_ _b\"></span>vurderes<span class=\"_ _b\"></span> om bestemmelsene i IA<span class=\"_ _b\"></span>S <span class=\"_ _b\"></span>1 Presentasjon av <span class=\"_ _b\"></span>finansregnskap <span class=\"_ _b\"></span>og IFRS<span class=\"_ _b\"></span> PS2 Ut\u00f8velse av<span class=\"_ _b\"></span> skj\u00f8nn i <span class=\"_ _b\"></span>vesentlighetsvurderinger <span class=\"_ _b\"></span>som tr\u00e5dte<span class=\"_ _b\"></span> i kraft 1. januar<span class=\"_ _b\"></span> 2023, <span class=\"_ _b\"></span>vil kunne medf<span class=\"_ _b\"></span>\u00f8re noen mindre<span class=\"_ _b\"></span> endringer<span class=\"_ _b\"></span> i konsernets<span class=\"_ _b\"></span> omtale av r<span class=\"_ _b\"></span>egnskapsprinsippene fr<span class=\"_ _b\"></span>emover<span class=\"_ _b\"></span>.  Ut\u00f8v<span class=\"_ _8\"></span>else a<span class=\"_ _8\"></span>v skj\u00f8n<span class=\"_ _8\"></span>n V<span class=\"_ _b\"></span>alg av presentasjonsf<span class=\"_ _b\"></span>orm, regnskapsprinsipper<span class=\"_ _b\"></span> og ut\u00f8velse<span class=\"_ _b\"></span> av skj\u00f8nn <span class=\"_ _b\"></span>vil kunne<span class=\"_ _b\"></span> p\u00e5virke<span class=\"_ _b\"></span> regnskapet. Dette<span class=\"_ _b\"></span> gjelder <span class=\"_ _b\"></span>for poster<span class=\"_ _b\"></span> som kun i begrenset<span class=\"_ _b\"></span> grad <span class=\"_ _b\"></span>er utsagnskraftige<span class=\"_ _b\"></span> til \u00e5 k<span class=\"_ _b\"></span>unne m\u00e5le k<span class=\"_ _b\"></span>onsernets l\u00f8pende<span class=\"_ _b\"></span> inntjening. Disse postene<span class=\"_ _b\"></span> blir presentert <span class=\"_ _b\"></span>som \u00abAndr<span class=\"_ _b\"></span>e inntekter\u00bb<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>\u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb i resultatregnsk<span class=\"_ _b\"></span>apet. P<span class=\"_ _b\"></span>ostene inng\u00e5r i k<span class=\"_ _b\"></span>onsernets <span class=\"_ _b\"></span>driftsresultat, men <span class=\"_ _b\"></span>er ikk<span class=\"_ _b\"></span>e med i det<span class=\"_ _b\"></span> segmentfordelte<span class=\"_ _b\"></span> EBIT (adj.).Vur<span class=\"_ _b\"></span>deringer ved innr<span class=\"_ _b\"></span>egning av leieavtaler <span class=\"_ _b\"></span>vil ogs\u00e5 k<span class=\"_ _b\"></span>unne medf\u00f8re<span class=\"_ _b\"></span> ut\u00f8velse av skj\u00f8nn. Dette gjelder<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> eksempel vurderingen av om forlengelsesopsjoner<span class=\"_ _b\"></span> skal<span class=\"_ _3\"></span> innregnes<span class=\"_ _b\"></span> samt <span class=\"_ _3\"></span>avgrensninger<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mot tjenesteavtaler<span class=\"_ _f\"></span>, se<span class=\"_ _8\"></span> y<span class=\"_ _3\"></span>tterligere<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>informasjon i<span class=\"_ _3\"></span> note 21.Resultat fra<span class=\"_ _b\"></span> tilkny<span class=\"_ _3\"></span>ttede og fellesk<span class=\"_ _b\"></span>ontrollerte selsk<span class=\"_ _8\"></span>aper<span class=\"_ _8\"></span> er presentert etter driftsresultatet,<span class=\"_ _b\"></span> da disse selsk<span class=\"_ _b\"></span>apene f\u00f8lges opp<span class=\"_ _b\"></span> som en <span class=\"_ _3\"></span>investering.For enk<span class=\"_ _b\"></span>elte oppkj\u00f8p<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>med minoritetsaksjon\u00e6rer<span class=\"_ _f\"></span>, vil det kunne<span class=\"_ _8\"></span> v\u00e6re<span class=\"_ _b\"></span> inng\u00e5tt opsjonsavtaler <span class=\"_ _b\"></span>som regulerer<span class=\"_ _b\"></span> eventuelle r<span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>tigheter<span class=\"_ _8\"></span> i f<span class=\"_ _8\"></span>orhold til utkj\u00f8p av disse eier<span class=\"_ _b\"></span>andelene fremover i tid. I slik<span class=\"_ _b\"></span>e tilfeller<span class=\"_ _b\"></span> vil det <span class=\"_ _3\"></span>bli foretatt <span class=\"_ _b\"></span>en vurdering av<span class=\"_ _b\"></span> om <span class=\"_ _b\"></span>Orkla i realiteten har<span class=\"_ _b\"></span> kj\u00f8pt disse<span class=\"_ _b\"></span> andelene ut fra<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>inng\u00e5tte av<span class=\"_ _3\"></span>taler<span class=\"_ _b\"></span> eller om dette er<span class=\"_ _b\"></span> eierandeler som sk<span class=\"_ _8\"></span>al presenteres<span class=\"_ _8\"></span> som minoritetsposter<span class=\"_ _b\"></span>. Kj\u00f8psavtalene<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til Eastern <span class=\"_ _b\"></span>Condiments, New<span class=\"_ _8\"></span> <span class=\"_ _b\"></span>Y<span class=\"_ _f\"></span>ork Pizza og Da Gr<span class=\"_ _b\"></span>asso inneholder av<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> som gj\u00f8r<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>at<span class=\"_ _8\"></span> Orkla<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> sikt skal kunne overta fullt eierskap<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i virk<span class=\"_ _8\"></span>somhetene.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>I disse<span class=\"_ _b\"></span> oppkj\u00f8pene er<span class=\"_ _8\"></span> vurderingen at det f<span class=\"_ _b\"></span>oreligger muligheter<span class=\"_ _b\"></span> for at<span class=\"_ _b\"></span> Orkla ikk<span class=\"_ _b\"></span>e blir<span class=\"_ _b\"></span> 100<span class=\"_ _b\"></span> % eier<span class=\"_ _b\"></span>. Det<span class=\"_ _b\"></span> er <span class=\"_ _b\"></span>derfor ikk<span class=\"_ _b\"></span>e avsatt gjeld i balansen,<span class=\"_ _b\"></span> men f\u00f8rt <span class=\"_ _b\"></span>opp minoritetsinteresser<span class=\"_ _b\"></span> i egenkapitalen.<span class=\"_ _b\"></span> B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>De <span class=\"_ _b\"></span>globale utfordringene<span class=\"_ _8\"></span> knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til klimaendringer<span class=\"_ _b\"></span>, r<span class=\"_ _8\"></span>essursknapphet, <span class=\"_ _8\"></span>ern\u00e6ring og helse<span class=\"_ _b\"></span> p\u00e5virk<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>Orklas <span class=\"_ _b\"></span>virksomhet i form av<span class=\"_ _b\"></span> risiko<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span> endringer<span class=\"_ _b\"></span> i r\u00e5varetilgang, k<span class=\"_ _b\"></span>ostnader<span class=\"_ _b\"></span>, forbruk<span class=\"_ _b\"></span>erpreferanser <span class=\"_ _b\"></span>og politiske r<span class=\"_ _8\"></span>ammebetingelser<span class=\"_ _b\"></span>. Konsernet<span class=\"_ _8\"></span> f\u00f8lger<span class=\"_ _b\"></span> utviklingen n\u00f8ye gjennom aktiv inter<span class=\"_ _8\"></span>essentdialog og l\u00f8pende<span class=\"_ _8\"></span> analyser<span class=\"_ _b\"></span>. <span class=\"_ _8\"></span>Orklas b\u00e6r<span class=\"_ _8\"></span>ekraftstrategi <span class=\"_ _b\"></span>omfat<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> de temaene<span class=\"_ _b\"></span> som vurderes som spesielt viktige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or konsernet<span class=\"_ _8\"></span> baser<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> p\u00e5 en dobbelt vesentlighetsanalyse,<span class=\"_ _8\"></span> der b\u00e5de Orklas<span class=\"_ _8\"></span> p\u00e5virkning <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> omgivelsene og den k<span class=\"_ _8\"></span>ommersielle risik<span class=\"_ _8\"></span>oen forbundet med <span class=\"_ _3\"></span>b\u00e6r<span class=\"_ _8\"></span>ekraftsutfordringene<span class=\"_ _b\"></span> er vurdert. Ambisjonen for<span class=\"_ _8\"></span> Orklas b\u00e6rekraftsarbeid er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5 bidra<span class=\"_ _8\"></span> til de globale<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>b\u00e6rekraftsm\u00e5lene,<span class=\"_ _b\"></span> sikre god risikoh\u00e5ndtering og utnyt<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> b\u00e6rekraftsrelaterte muligheter<span class=\"_ _8\"></span> til \u00e5<span class=\"_ _b\"></span> skape <span class=\"_ _b\"></span>vekst, <span class=\"_ _8\"></span>tillit <span class=\"_ _8\"></span>og langsiktig l\u00f8nnsomhet. Den forretningsmessige<span class=\"_ _8\"></span> risikoen for Orkla<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyttet til de globale<span class=\"_ _8\"></span> b\u00e6rekraftsutfordringene<span class=\"_ _8\"></span> er n\u00e6rmere<span class=\"_ _8\"></span> beskrevet i b\u00e6rekr<span class=\"_ _8\"></span>aftsrapporten og i <span class=\"_ _b\"></span>en separat rapport <span class=\"_ _b\"></span>om klimarelatert risiko<span class=\"_ _b\"></span> tilgjengelig p\u00e5 <span class=\"_ _b\"></span>Orklas nettsider<span class=\"_ _8\"></span>.Not<span class=\"_ _8\"></span>e 5 Salg og kj\u00f8<span class=\"_ _8\"></span>p a<span class=\"_ _b\"></span>v v<span class=\"_ _3\"></span>irks<span class=\"_ _8\"></span>omhet P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Salg av selskaper<span class=\"_ _8\"></span> N\u00e5r en virk<span class=\"_ _b\"></span>somhet <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> solgt, m\u00e5les gevinsten som forskjellen mellom salgssum og virksomhetens<span class=\"_ _b\"></span> bokf\u00f8rte egenkapital,<span class=\"_ _b\"></span> redusert med eventuelle <span class=\"_ _b\"></span>gjenst\u00e5ende merverdier knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til virksomheten.<span class=\"_ _8\"></span> P\u00e5dratte salgsutgifter<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>reduser<span class=\"_ _8\"></span>e gevinsten/<span class=\"_ _f\"></span>\u00f8ke tapet.<span class=\"_ _b\"></span> Akkumulerte omregningsdiffer<span class=\"_ _8\"></span>anser og eventuelle<span class=\"_ _8\"></span> sikringsreserver knyt<span class=\"_ _3\"></span>tet til den solgte<span class=\"_ _b\"></span> virksomheten, vil bli <span class=\"_ _3\"></span>resultatf<span class=\"_ _8\"></span>\u00f8rt som en del av gevinsten/tapet med tilsvarende<span class=\"_ _8\"></span> motpost f\u00f8rt som <span class=\"_ _3\"></span>andre<span class=\"_ _b\"></span> poster i totalresultatet.<span class=\"_ _8\"></span> Gevinsten vil bli <span class=\"_ _3\"></span>rapportert f\u00f8r<span class=\"_ _8\"></span> skatt, og virk<span class=\"_ _8\"></span>somhetens tilh\u00f8r<span class=\"_ _8\"></span>ende sk<span class=\"_ _8\"></span>att vil bli <span class=\"_ _3\"></span>resultatf<span class=\"_ _8\"></span>\u00f8rt p\u00e5 skattelinjen. Summen av gevinst og skatt speiler<span class=\"_ _8\"></span> den reelle gevinsten.<span class=\"_ _8\"></span> Dersom den solgte virk<span class=\"_ _b\"></span>somheten <span class=\"_ _3\"></span> <span class=\"_ _3c\"></span>kvalifiser<span class=\"_ _8\"></span>er for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> bli <span class=\"_ _3\"></span>f\u00f8rt som <span class=\"_ _8\"></span>\u00abIkk<span class=\"_ _8\"></span>e vider<span class=\"_ _8\"></span>ef\u00f8rt virksomhet\u00bb,<span class=\"_ _b\"></span> vil alle effektene<span class=\"_ _8\"></span> rundt gevinsten  <span class=\"_ _3c\"></span>samles p\u00e5 linjen for <span class=\"_ _8\"></span>\u00abIkke<span class=\"_ _b\"></span> videref\u00f8rt virksomhet\u00bb<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i resultatregnsk<span class=\"_ _8\"></span>apet.Virksomhetssammenslutninger<span class=\"_ _b\"></span> Virksomhetssammenslutninger<span class=\"_ _b\"></span> er regnskapsf\u00f8rt ved bruk av overtagelsesmetoden. V<span class=\"_ _b\"></span>ed oppkj\u00f8p av datterselskap<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _8\"></span>etas en virk<span class=\"_ _b\"></span>elig verdianalyse, og eiendeler<span class=\"_ _b\"></span> og gjeld <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> vurdert til virk<span class=\"_ _8\"></span>elig  <span class=\"_ _3c\"></span>verdi ved oppkj\u00f8pet.<span class=\"_ _8\"></span> Residualverdien i oppkj\u00f8pet vil utgj\u00f8re goodwill. Oppkj\u00f8pet<span class=\"_ _8\"></span> blir r<span class=\"_ _8\"></span>egnskapsf\u00f8rt fr<span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>det tidspunktet k<span class=\"_ _b\"></span>onsernet har k<span class=\"_ _b\"></span>ontroll. Kontr<span class=\"_ _8\"></span>olltidspunktet <span class=\"_ _8\"></span>er normalt det tidspunktet avtalen trer i kraft og alle offentlige<span class=\"_ _8\"></span> godkjennelser foreligger<span class=\"_ _f\"></span>, og vil normalt v\u00e6re<span class=\"_ _b\"></span> et<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> av<span class=\"_ _3\"></span>taletidspunktet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Dersom det er<span class=\"_ _8\"></span> minoritetsinteresser i det oppkj\u00f8pte selsk<span class=\"_ _8\"></span>apet, vil disse <span class=\"_ _8\"></span>f\u00e5 <span class=\"_ _8\"></span>sin andel av henf<span class=\"_ _8\"></span>\u00f8rte <span class=\"_ _8\"></span>eiendeler <span class=\"_ _8\"></span>og gjeld,<span class=\"_ _b\"></span> med unntak av <span class=\"_ _8\"></span>goodwill. <span class=\"_ _b\"></span>Tr<span class=\"_ _8\"></span>ansaksjoner<span class=\"_ _b\"></span> med minoriteter <span class=\"_ _b\"></span>vil bli regnskapsf\u00f8rt mot <span class=\"_ _8\"></span>egenkapitalen.<span class=\"_ _8\"></span> I selskaper<span class=\"_ _b\"></span> der k<span class=\"_ _b\"></span>onsernet allerede hadde<span class=\"_ _b\"></span> eierinteresser<span class=\"_ _8\"></span> f\u00f8r konserndannelsen,<span class=\"_ _b\"></span> vil verdiendring <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> tidligere eierandeler<span class=\"_ _8\"></span> resultatf\u00f8res.<span class=\"_ _8\"></span> Konsernets<span class=\"_ _b\"></span> egenkapital vil <span class=\"_ _b\"></span>s\u00e5ledes bli p\u00e5virket<span class=\"_ _8\"></span> av at<span class=\"_ _8\"></span> eiendelene<span class=\"_ _b\"></span> reprises som <span class=\"_ _b\"></span>om hele kj\u00f8pet ble gjort p\u00e5 dette<span class=\"_ _8\"></span> tids <span class=\"_ _3c\"></span>punktet.<span class=\"_ _8\"></span> Samme prosedyre vil i prinsippet <span class=\"_ _3\"></span>bli gjennomf\u00f8rt ved etablering av et<span class=\"_ _8\"></span> felleskontr<span class=\"_ _8\"></span>ollert selskap<span class=\"_ _8\"></span> og ved et kj\u00f8p av et tilknyttet selskap.<span class=\"_ _8\"></span> Det<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> er imidlertid ikke \u00e5 anse som virk<span class=\"_ _b\"></span>somhetssammenslutninger,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>ordi konsernet ikk<span class=\"_ _8\"></span>e oppn\u00e5r<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ontroll.<span class=\"_ _8\"></span> Oppkj\u00f8ps-k<span class=\"_ _8\"></span>ostnader (M&amp;A) <span class=\"_ _8\"></span>og p\u00e5f\u00f8lgende<span class=\"_ _8\"></span> integrasjonsk<span class=\"_ _b\"></span>ostnader f\u00f8res<span class=\"_ _b\"></span> som \u00abAndr<span class=\"_ _8\"></span>e k<span class=\"_ _b\"></span>ostnader\u00bb.Salg a<span class=\"_ _b\"></span>v selskaper Orkla Foods<span class=\"_ _b\"></span> \u010cesk<span class=\"_ _b\"></span>o a<span class=\"_ _b\"></span> Slovensko<span class=\"_ _b\"></span> har solgt<span class=\"_ _b\"></span> en eiendom i Mar<span class=\"_ _b\"></span>atice (T<span class=\"_ _f\"></span>sjekkia), og Orkla<span class=\"_ _b\"></span> Eiendom har <span class=\"_ _b\"></span>solgt av <span class=\"_ _b\"></span>eiendommen Alvo P<span class=\"_ _b\"></span>ark i Latvia<span class=\"_ _b\"></span> i 2022. Orkla Latvija<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>Confectioner<span class=\"_ _3\"></span>y<span class=\"_ _8\"></span> &amp; Snack<span class=\"_ _8\"></span>s) har i <span class=\"_ _8\"></span>2022 <span class=\"_ _b\"></span>solgt sin <span class=\"_ _b\"></span>convenience virksomhet<span class=\"_ _b\"></span> i Latvia og Litauen.<span class=\"_ _b\"></span> Virk<span class=\"_ _b\"></span>somheten best\u00e5r hovedsak<span class=\"_ _b\"></span>elig av fersk<span class=\"_ _b\"></span>e sandwicher solgt<span class=\"_ _b\"></span> gjennom <span class=\"_ _3\"></span>kiosk<span class=\"_ _8\"></span>er<span class=\"_ _8\"></span> og <span class=\"_ _3\"></span>bensinstasjoner<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>lokalt.<span class=\"_ _b\"></span> Convenience virksomheten <span class=\"_ _b\"></span>var <span class=\"_ _b\"></span>en del av<span class=\"_ _b\"></span> Orklas kj\u00f8p<span class=\"_ _b\"></span> av NP<span class=\"_ _b\"></span> Foods i 2016<span class=\"_ _b\"></span> og har <span class=\"_ _b\"></span>v\u00e6rt organisert i <span class=\"_ _b\"></span>dat<span class=\"_ _3\"></span>terselskapene<span class=\"_ _b\"></span> SIA Fresh Food Pr<span class=\"_ _8\"></span>oduction (Latvia) <span class=\"_ _8\"></span>og Margiris UAB<span class=\"_ _b\"></span> (Litauen). <span class=\"_ _b\"></span>T<span class=\"_ _b\"></span>otalt <span class=\"_ _b\"></span>sto convenience<span class=\"_ _b\"></span> virk<span class=\"_ _b\"></span>somheten for rundt<span class=\"_ _b\"></span> EUR <span class=\"_ _b\"></span>10 mill. i salgsinntekter i <span class=\"_ _b\"></span>2021. Virk<span class=\"_ _b\"></span>somheten inngikk ikk<span class=\"_ _b\"></span>e lenger<span class=\"_ _b\"></span> i Orklas <span class=\"_ _b\"></span>finansielle rapportering fra<span class=\"_ _b\"></span> 1.<span class=\"_ _b\"></span> juni 2022 (<span class=\"_ _b\"></span>ca. EUR<span class=\"_ _b\"></span> 4 mill.<span class=\"_ _b\"></span> i \u00e5rlig salg) <span class=\"_ _b\"></span>og fra <span class=\"_ _b\"></span>1. <span class=\"_ _b\"></span>oktober 2022 (<span class=\"_ _b\"></span>ca. EUR<span class=\"_ _b\"></span> 6 mill. i \u00e5rlig <span class=\"_ _b\"></span>salg). Se <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>\u00f8vrig note <span class=\"_ _b\"></span>14 \u00abAndr<span class=\"_ _b\"></span>e inntekter <span class=\"_ _b\"></span>og kostnader\u00bb<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> omtale<span class=\"_ _b\"></span> av resultateffekter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til salgene.<span class=\"_ _8\"></span> Kj\u00f8p a<span class=\"_ _8\"></span>v selsk<span class=\"_ _8\"></span>aper Orkla Food Ingr<span class=\"_ _b\"></span>edients har kj\u00f8pt<span class=\"_ _b\"></span> 84 % av ak<span class=\"_ _b\"></span>sjene i Denali Ingredients,<span class=\"_ _b\"></span> som er <span class=\"_ _b\"></span>et ledende <span class=\"_ _b\"></span>selskap innenf<span class=\"_ _b\"></span>or iskremingredienser<span class=\"_ _b\"></span> i USA.<span class=\"_ _b\"></span> Denali Ingredients har i l\u00f8pet<span class=\"_ _b\"></span> av de<span class=\"_ _b\"></span> siste<span class=\"_ _b\"></span> 15 \u00e5r<span class=\"_ _b\"></span>ene hatt en <span class=\"_ _b\"></span>sterk <span class=\"_ _b\"></span>organisk <span class=\"_ _b\"></span>vekst p\u00e5<span class=\"_ _b\"></span> mer enn <span class=\"_ _b\"></span>10 % i \u00e5ret.<span class=\"_ _b\"></span> Selskapet har <span class=\"_ _b\"></span>160 ansatte. Selger<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> Denali Companies LL<span class=\"_ _b\"></span>C,<span class=\"_ _b\"></span> eid <span class=\"_ _b\"></span>og drevet av grunnleggerfamilien til W<span class=\"_ _b\"></span>ally og June<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Blume.<span class=\"_ _8\"></span> Denali <span class=\"_ _3\"></span>Ingredients<span class=\"_ _b\"></span> best\u00e5r av<span class=\"_ _b\"></span> selskapene<span class=\"_ _b\"></span> Denali Ingredients LL<span class=\"_ _b\"></span>C,<span class=\"_ _b\"></span> Denali Staffing LLC<span class=\"_ _b\"></span>, Denali Investment Properties<span class=\"_ _b\"></span> LLC <span class=\"_ _b\"></span>og Denali Equipment LLC<span class=\"_ _b\"></span>. Selger<span class=\"_ _b\"></span>en og Denali Ingredients<span class=\"_ _b\"></span>\u2019 <span class=\"_ _3\"></span>adm. dir<span class=\"_ _8\"></span>ekt\u00f8r<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Neal Glaeser<span class=\"_ _b\"></span> vil som en del <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> transak<span class=\"_ _b\"></span>sjonen investere<span class=\"_ _b\"></span> i Denali Ingredients <span class=\"_ _b\"></span>og bli medeiere i <span class=\"_ _b\"></span>selskapet med<span class=\"_ _b\"></span> en<span class=\"_ _b\"></span> sa<span class=\"_ _b\"></span>mlet andel p\u00e5 ~16 <span class=\"_ _3\"></span>%.<span class=\"_ _8\"></span> Glaeser<span class=\"_ _8\"></span> vil fortsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> lede virk<span class=\"_ _8\"></span>somheten. I tillegg til den opprinnelige kj\u00f8psprisen inkluder<span class=\"_ _b\"></span>er avtalen en potensiell <span class=\"_ _b\"></span>tilleggsutbetaling<span class=\"_ _3\"></span> dersom selskapet leverer<span class=\"_ _b\"></span> sterk vekst<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i de k<span class=\"_ _8\"></span>ommende<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>\u00e5r<span class=\"_ _8\"></span>ene. Orkla Health (<span class=\"_ _f\"></span>Orkla <span class=\"_ _b\"></span>Care) har i <span class=\"_ _8\"></span>februar<span class=\"_ _8\"></span> 2022<span class=\"_ _8\"></span> kj\u00f8pt <span class=\"_ _b\"></span>100 % av ak<span class=\"_ _b\"></span>sjene i Healthspan Gr<span class=\"_ _b\"></span>oup Limited, <span class=\"_ _b\"></span>som er<span class=\"_ _b\"></span> en ledende lever<span class=\"_ _b\"></span>and\u00f8r av k<span class=\"_ _b\"></span>osttilskudd i det britisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>edet. Healthspan ble<span class=\"_ _b\"></span> etablert i <span class=\"_ _b\"></span>1996 og har<span class=\"_ _b\"></span> siden bygget opp en sterk<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>merk<span class=\"_ _b\"></span>evare<span class=\"_ _8\"></span> og et bredt spekter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>ulik<span class=\"_ _b\"></span>e k<span class=\"_ _8\"></span>osttilskudd og hudpleieprodukter<span class=\"_ _f\"></span>. 92 % <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> selskapets<span class=\"_ _8\"></span> salg g\u00e5r<span class=\"_ _8\"></span> direkte<span class=\"_ _8\"></span> til konsumenter<span class=\"_ _b\"></span> og de<span class=\"_ _b\"></span> har rundt <span class=\"_ _b\"></span>en halv million aktive<span class=\"_ _b\"></span> kunder<span class=\"_ _b\"></span>. Healthspan har<span class=\"_ _b\"></span> en sterk<span class=\"_ _b\"></span> portef\u00f8lje med <span class=\"_ _b\"></span>over <span class=\"_ _b\"></span>400 ulike<span class=\"_ _b\"></span> produkter<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>de fleste<span class=\"_ _b\"></span> solgt under<span class=\"_ _b\"></span> merkev<span class=\"_ _b\"></span>aren Healthspan. Healthspan hadde<span class=\"_ _b\"></span> 170<span class=\"_ _b\"></span> ansat<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> med k<span class=\"_ _b\"></span>ontorer p\u00e5<span class=\"_ _b\"></span> Guernsey<span class=\"_ _8\"></span> og egne<span class=\"_ _b\"></span> distribusjonssentre<span class=\"_ _b\"></span> i Storbritannia, Irland <span class=\"_ _b\"></span>og New <span class=\"_ _b\"></span>Zealand. Kj\u00f8psavtalen <span class=\"_ _3\"></span>inneb\u00e6rer<span class=\"_ _b\"></span> en <span class=\"_ _3\"></span>mulighet for<span class=\"_ _b\"></span> en tilleggsgodtgj\u00f8relse for<span class=\"_ _b\"></span> selger p\u00e5 inntil <span class=\"_ _b\"></span>GBP <span class=\"_ _b\"></span>20 mill. basert p\u00e5<span class=\"_ _b\"></span> selskapets<span class=\"_ _b\"></span> resultater (EBITD<span class=\"_ _b\"></span>A) de<span class=\"_ _b\"></span> to<span class=\"_ _b\"></span> neste regnskaps\u00e5r<span class=\"_ _b\"></span>ene. Det <span class=\"_ _b\"></span>er pr<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>31. desember<span class=\"_ _b\"></span> 2022 <span class=\"_ _8\"></span>estimert at <span class=\"_ _b\"></span>det ikk<span class=\"_ _8\"></span>e m\u00e5<span class=\"_ _b\"></span> betales noe tilleggsgodtgj\u00f8r<span class=\"_ _b\"></span>else til selger knyt<span class=\"_ _3\"></span>tet til tr<span class=\"_ _8\"></span>ansak<span class=\"_ _8\"></span>sjonen. Orkla <span class=\"_ _b\"></span>Consumer &amp; Financial Investment har<span class=\"_ _b\"></span> i september<span class=\"_ _b\"></span> 2022 kj\u00f8pt 7<span class=\"_ _f\"></span>4 % av ak<span class=\"_ _b\"></span>sjene i Da<span class=\"_ _b\"></span> Grasso,<span class=\"_ _b\"></span> som er<span class=\"_ _b\"></span> en av<span class=\"_ _b\"></span> Polens<span class=\"_ _b\"></span> ledende franchisedr<span class=\"_ _b\"></span>evne pizzakjeder med <span class=\"_ _b\"></span>193 utsalgssteder<span class=\"_ _f\"></span>. Selskapet<span class=\"_ _8\"></span> har <span class=\"_ _b\"></span>51 ansat<span class=\"_ _3\"></span>te.<span class=\"_ _8\"></span> Da<span class=\"_ _8\"></span> Gr<span class=\"_ _8\"></span>asso<span class=\"_ _8\"></span> var<span class=\"_ _b\"></span> eid av K<span class=\"_ _b\"></span>arolina R<span class=\"_ _b\"></span>ozwandowicz<span class=\"_ _b\"></span> (95 %) og Magdalena<span class=\"_ _b\"></span> Pir\u00f3g (5 %). Begge <span class=\"_ _b\"></span>vil fortsette <span class=\"_ _b\"></span>som aksjon\u00e6rer<span class=\"_ _b\"></span> i selskapet i partnerskap<span class=\"_ _b\"></span> med Orkla.<span class=\"_ _b\"></span> Etter at transak<span class=\"_ _b\"></span>sjonen <span class=\"_ _3\"></span>ble gjennomf<span class=\"_ _8\"></span>\u00f8rt er<span class=\"_ _8\"></span> Orklas eier<span class=\"_ _8\"></span>andel 7<span class=\"_ _b\"></span>4 <span class=\"_ _3\"></span>%,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mens<span class=\"_ _8\"></span> de to minoritetsak<span class=\"_ _b\"></span>sjon\u00e6rene <span class=\"_ _b\"></span>vil har <span class=\"_ _b\"></span>de resterende<span class=\"_ _b\"></span> av ak<span class=\"_ _b\"></span>sjene. Da <span class=\"_ _b\"></span>Grasso <span class=\"_ _b\"></span>er k<span class=\"_ _b\"></span>onsolider<span class=\"_ _3\"></span>t i Orklas balanse fra<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>31.<span class=\"_ _b\"></span> desember 2022 og vil resultatmessig <span class=\"_ _3\"></span>bli innregnet fr<span class=\"_ _b\"></span>a 1.<span class=\"_ _b\"></span> januar 2023.Orkla Health (<span class=\"_ _f\"></span>Orkla <span class=\"_ _b\"></span>Care) har i januar<span class=\"_ _b\"></span> 2022 kj\u00f8pt <span class=\"_ _8\"></span>95 % av<span class=\"_ _8\"></span> ak<span class=\"_ _8\"></span>sjene i <span class=\"_ _b\"></span>V<span class=\"_ _8\"></span>ester\u00e5len Marine <span class=\"_ _b\"></span>Olje <span class=\"_ _b\"></span>AS, <span class=\"_ _b\"></span>som produserer<span class=\"_ _b\"></span> ulike<span class=\"_ _b\"></span> r\u00e5stoff basert p\u00e5<span class=\"_ _b\"></span> hvit fisk, blant<span class=\"_ _b\"></span> annet til tranproduk<span class=\"_ _b\"></span>sjon. V<span class=\"_ _b\"></span>ester\u00e5len Marine Olje<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har over<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>lengre<span class=\"_ _b\"></span> tid v\u00e6rt en viktig leverand\u00f8r<span class=\"_ _b\"></span> av r\u00e5stoff<span class=\"_ _b\"></span> til M\u00f6ller\u2019s<span class=\"_ _b\"></span> T<span class=\"_ _f\"></span>ran. <span class=\"_ _b\"></span>V<span class=\"_ _8\"></span>ester\u00e5len Marine<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>Olje best\u00e5r<span class=\"_ _b\"></span> ogs\u00e5<span class=\"_ _8\"></span> av datterselskapene<span class=\"_ _b\"></span> V<span class=\"_ _b\"></span>ester\u00e5len <span class=\"_ _3\"></span>Marine<span class=\"_ _8\"></span> Proteiner A<span class=\"_ _b\"></span>S og V<span class=\"_ _b\"></span>ester\u00e5len Marine Ingredienser<span class=\"_ _b\"></span> AS i tillegg til 30 % eierandel <span class=\"_ _3\"></span>i V<span class=\"_ _b\"></span>ester\u00e5len Marine Seaweed AS.<span class=\"_ _8\"></span> Orkla har<span class=\"_ _b\"></span> opsjon <span class=\"_ _b\"></span>til \u00e5 kj\u00f8pe <span class=\"_ _b\"></span>de rester<span class=\"_ _b\"></span>ende 5 % av<span class=\"_ _b\"></span> selskapet.<span class=\"_ _b\"></span> Orkla Food Ingr<span class=\"_ _b\"></span>edients har i april <span class=\"_ _b\"></span>2022 kj\u00f8pt 70 % av<span class=\"_ _b\"></span> aksjene<span class=\"_ _b\"></span> i det belgisk<span class=\"_ _b\"></span>e selskapet Hadecoup. Selskapet er<span class=\"_ _b\"></span> en <span class=\"_ _3\"></span>ledende<span class=\"_ _8\"></span> akt\u00f8r innen salg og distribusjon av iskr<span class=\"_ _b\"></span>emingredienser <span class=\"_ _b\"></span>og -tilbeh\u00f8r i Belgia.<span class=\"_ _b\"></span> Hadecoup hadde<span class=\"_ _b\"></span> et driftsresultat (EBIT) p\u00e5<span class=\"_ _b\"></span> EUR <span class=\"_ _b\"></span>1,3 mill. (<span class=\"_ _f\"></span>ca. <span class=\"_ _b\"></span>13 mill. kr<span class=\"_ _8\"></span>oner) i 2021.<span class=\"_ _b\"></span> Selskapet ble k<span class=\"_ _b\"></span>onsolider<span class=\"_ _3\"></span>t i Orklas<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>egnskap<span class=\"_ _b\"></span> fra <span class=\"_ _b\"></span>1. april 2022. Det f<span class=\"_ _8\"></span>oreligger<span class=\"_ _8\"></span> en f<span class=\"_ _8\"></span>orpliktelse til \u00e5 kj\u00f8pe<span class=\"_ _b\"></span> resterende<span class=\"_ _b\"></span> eierandel i <span class=\"_ _b\"></span>selskapet over<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> neste fem \u00e5r<span class=\"_ _b\"></span>ene, og denne forpliktelsen er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>bokf\u00f8rt som en gjeld i <span class=\"_ _3\"></span>balansen.<span class=\"_ _b\"></span> Orkla Health (<span class=\"_ _f\"></span>Orkla <span class=\"_ _b\"></span>Care) har i <span class=\"_ _b\"></span>desember 2022<span class=\"_ _8\"></span> kj\u00f8pt <span class=\"_ _8\"></span>de<span class=\"_ _8\"></span> resterende<span class=\"_ _b\"></span> 50 % i selskapet Lofoten Marine Oil A<span class=\"_ _b\"></span>S. Orkla har hatt en 50 % eierandel <span class=\"_ _3\"></span>i selskapet og Lofoten Marine Oil har v\u00e6rt innregnet som et<span class=\"_ _b\"></span> tilkny<span class=\"_ _3\"></span>ttet selskap.<span class=\"_ _8\"></span> Selskapet <span class=\"_ _b\"></span>er k<span class=\"_ _b\"></span>onsolidert i Orklas<span class=\"_ _b\"></span> regnskap <span class=\"_ _b\"></span>fra <span class=\"_ _b\"></span>1. <span class=\"_ _b\"></span>desember 2022.<span class=\"_ _b\"></span> Lofoten Marine <span class=\"_ _b\"></span>Oil hadde <span class=\"_ _b\"></span>en omsetning p\u00e5 <span class=\"_ _b\"></span>11 mill. kr<span class=\"_ _b\"></span>oner i 2021.<span class=\"_ _b\"></span> Orkla Food Ingr<span class=\"_ _b\"></span>edients har i juni <span class=\"_ _b\"></span>2022 kj\u00f8pt 30 % av<span class=\"_ _b\"></span> aksjene<span class=\"_ _b\"></span> i selskapet NIC Nederland B<span class=\"_ _b\"></span>V fr<span class=\"_ _b\"></span>a minoritetsaksjon\u00e6r<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>. Gjenv<span class=\"_ _b\"></span>\u00e6rende minoritetsandel i selskapet er<span class=\"_ _b\"></span> 5 <span class=\"_ _3\"></span>%.<span class=\"_ _8\"></span> Det er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utover dette<span class=\"_ _8\"></span> kj\u00f8pt <span class=\"_ _3\"></span>noen sm\u00e5<span class=\"_ _b\"></span> virksomheter<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>innenf<span class=\"_ _8\"></span>or<span class=\"_ _8\"></span> Orkla Food  <span class=\"_ _22a\"></span>Ingredients<span class=\"_ _8\"></span> og Orkla<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Foods<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Europe.\u00d8vrige f<span class=\"_ _8\"></span>orho<span class=\"_ _8\"></span>ld kn<span class=\"_ _8\"></span>y<span class=\"_ _3\"></span>ttet ti<span class=\"_ _b\"></span>l mer<span class=\"_ _3\"></span>ver<span class=\"_ _8\"></span>dia<span class=\"_ _8\"></span>nalyse<span class=\"_ _8\"></span>ne Balansef\u00f8rt goodwill kny<span class=\"_ _3\"></span>ttet til oppkj\u00f8pene<span class=\"_ _8\"></span> inneholder synergier<span class=\"_ _f\"></span>, verdier<span class=\"_ _b\"></span> knyt<span class=\"_ _3\"></span>tet til ansatte, andre immaterielle eiendeler<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e kvalifiseres<span class=\"_ _8\"></span> til egen balansef\u00f8ring,<span class=\"_ _b\"></span> fremtidig merinntjening samt<span class=\"_ _b\"></span> det f<span class=\"_ _b\"></span>orhold at utsatt skatt i henhold til IFR<span class=\"_ _b\"></span>S ikk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>skal neddiskonter<span class=\"_ _b\"></span>es. Oppkj\u00f8psanalysen for<span class=\"_ _b\"></span> Vester<span class=\"_ _b\"></span>\u00e5len <span class=\"_ _3\"></span>Marine Olje<span class=\"_ _b\"></span> er ferdigstilt.<span class=\"_ _b\"></span> \u00d8vrige merverdianalyser knyt<span class=\"_ _3\"></span>tet til oppkj\u00f8pte<span class=\"_ _b\"></span> selskaper i 2022 er ikk<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> endelig ferdigstilt<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember <span class=\"_ _b\"></span>2022 p\u00e5 <span class=\"_ _b\"></span>grunn av usikk<span class=\"_ _b\"></span>erhet kny<span class=\"_ _3\"></span>ttet <span class=\"_ _8\"></span>til <span class=\"_ _8\"></span>enk<span class=\"_ _8\"></span>elte<span class=\"_ _8\"></span> verdsettelsesforhold.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Det er<span class=\"_ _8\"></span> ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>noe<span class=\"_ _8\"></span> vesentlig variabelt vederlag kny<span class=\"_ _3\"></span>ttet til noen av oppkj\u00f8pene gjennomf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t i 2022 <span class=\"_ _3\"></span>utover<span class=\"_ _b\"></span> det som er omtalt<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>noten.Merverdianalysene <span class=\"_ _b\"></span>for alle<span class=\"_ _b\"></span> selskaper<span class=\"_ _b\"></span> som ble kj\u00f8pt<span class=\"_ _b\"></span> i 2021, <span class=\"_ _b\"></span>er sluttf\u00f8rt i <span class=\"_ _b\"></span>2022. Det er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ikk<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> gjort <span class=\"_ _3\"></span>noen vesentlige<span class=\"_ _b\"></span> endringer i <span class=\"_ _3\"></span>merverdianalysene.<span class=\"_ _8\"></span> Driftsinntekter og EBIT<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(adj.) for de<span class=\"_ _b\"></span> st\u00f8rste oppkj\u00f8pte<span class=\"_ _8\"></span> selskapene,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>\u00f8r og etter oppkj\u00f8pet,<span class=\"_ _b\"></span> er oppgitt i tabellen <span class=\"_ _3\"></span>p\u00e5 neste side.<span class=\"_ _b\"></span> Det <span class=\"_ _b\"></span>er totalt<span class=\"_ _b\"></span> f\u00f8rt <span class=\"_ _b\"></span>153 mill. kroner<span class=\"_ _b\"></span> (142 mill. kr<span class=\"_ _b\"></span>oner i 2021) i <span class=\"_ _b\"></span>oppkj\u00f8pskostnader<span class=\"_ _b\"></span> i 2022. Oppkj\u00f8psk<span class=\"_ _b\"></span>ostnadene er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>presentert som \u00abAndr<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ostnader\u00bb, <span class=\"ws2\"> </span>se note 14.Orkla har inng\u00e5tt av<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> om kj\u00f8p og salg av selskaper<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e er<span class=\"_ _8\"></span> gjennomf\u00f8rt pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _b\"></span> desember<span class=\"_ _8\"></span> 2022.<span class=\"_ _8\"></span> Disse<span class=\"_ _8\"></span> kj\u00f8pene <span class=\"_ _b\"></span>er beskrevet<span class=\"_ _8\"></span> i note<span class=\"_ _8\"></span> 38 \u00abHendelser etter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>balansedagen\u00bb.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>I virksomhetsovertagelser<span class=\"_ _8\"></span> blir overtatte eiendeler verdsatt til virk<span class=\"_ _b\"></span>elig verdi p\u00e5 kj\u00f8pstidspunktet. De ulik<span class=\"_ _b\"></span>e eiendelene<span class=\"_ _b\"></span> blir verdsatt ut<span class=\"_ _8\"></span> fra<span class=\"_ _b\"></span> forskjellige modeller<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>og goodwill blir residualen i <span class=\"_ _b\"></span>en<span class=\"_ _3\"></span> slik ver<span class=\"_ _8\"></span>di <span class=\"_ _3c\"></span>allok<span class=\"_ _8\"></span>ering. Feil i estimater og forutsetninger kan f\u00f8re<span class=\"_ _8\"></span> til at splitten <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> verdien p\u00e5 de ulik<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>eiendelene k<span class=\"_ _8\"></span>an bli feil,<span class=\"_ _b\"></span> men summen av <span class=\"_ _8\"></span>totale merverdier<span class=\"_ _8\"></span> vil alltid <span class=\"_ _8\"></span>v\u00e6re<span class=\"_ _b\"></span> i tr\u00e5d med betalt kj\u00f8pesum.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Orkla <span class=\"_ _8\"></span>fortsatte i 2022 \u00e5<span class=\"_ _b\"></span> investere i <span class=\"_ _8\"></span>selskaper <span class=\"_ _b\"></span>som \u00f8k<span class=\"_ _8\"></span>er k<span class=\"_ _b\"></span>onsernets evne<span class=\"_ _b\"></span> til \u00e5 fr<span class=\"_ _8\"></span>emme b\u00e6rekraftig <span class=\"_ _8\"></span>forbruk. <span class=\"_ _b\"></span>Orkla Health styrk<span class=\"_ _b\"></span>et i 2022 <span class=\"_ _8\"></span>sin posisjon innen k<span class=\"_ _8\"></span>osttilskudd med oppkj\u00f8p<span class=\"_ _8\"></span> av V<span class=\"_ _b\"></span>ester\u00e5len Marine Olje og Healthspan.1Anskaffelse<span class=\"_ _5c\"> </span>Allokering av<span class=\"_ _8\"></span> mer-/<span class=\"_ _b\"></span>mindreverdier<span class=\"_ _194\"> </span>Driftsinntekter<span class=\"_ _22d\"> </span>EBIT<span class=\"_ _8\"></span> (adj.)Oppkj\u00f8pte selsk<span class=\"_ _b\"></span>aperInnregnings-EierandelAnskaffelses-<span class=\"fc0\">ll</span>EtterF\u00f8r<span class=\"fc0\">ll</span>EtterF\u00f8rBel\u00f8p i mill.<span class=\"_ _b\"></span> NOKtidspunktetter kj\u00f8pk<span class=\"_ _8\"></span>ost<span class=\"fc0\">ll<span class=\"_ _162\"> </span></span>V<span class=\"_ _8\"></span>aremerk<span class=\"_ _8\"></span>er<span class=\"_ _14b\"> </span>Driftsmidler<span class=\"_ _71\"> </span>Annet<span class=\"_ _5f\"> </span><span class=\"wsf\">Utsatt skatt<span class=\"_ _1a3\"> </span></span>Goodwill<span class=\"fc0\">ll</span>overtagelseovertagelse<span class=\"fc0\">ll</span>overtagelseovertagelse2022Denali Ingredients,<span class=\"_ _b\"></span> Orkla Food Ingr<span class=\"_ _b\"></span>edients<span class=\"_ _1aa\"> </span>november<span class=\"_ _4c\"> </span><span class=\"ls11 ws22\">8<span class=\"_ _3\"></span>4 %<span class=\"_ _161\"> </span></span><span class=\"wse\">1 723<span class=\"_ _8d\"> </span></span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _81\"> </span>5<span class=\"_ _1c8\"> </span>(1)<span class=\"_ _130\"> </span><span class=\"wsc\">1 483<span class=\"_ _cb\"> </span></span>153<span class=\"_ _144\"> </span>905<span class=\"_ _160\"> </span>(6)<span class=\"_ _144\"> </span>114Healthspan Group,<span class=\"_ _b\"></span> Orkla Care<span class=\"_ _10a\"> </span><span class=\"ws2\">mars<span class=\"_ _22e\"> </span>100 %<span class=\"_ _b4\"> </span>771<span class=\"_ _155\"> </span>183<span class=\"_ _1a6\"> </span>-<span class=\"_ _1d0\"> </span>(17)<span class=\"_ _1b8\"> </span>(36)<span class=\"_ _13f\"> </span>489<span class=\"_ _137\"> </span>4<span class=\"_ _3\"></span>45<span class=\"_ _1b2\"> </span>93<span class=\"_ _13f\"> </span>(12)<span class=\"_ _15d\"> </span>(2)</span>Da Gr<span class=\"_ _b\"></span>asso, Orkla Consumer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Investments<span class=\"_ _1ba\"> </span><span class=\"ws2\">desember<span class=\"_ _7d\"> </span><span class=\"ls29 ws36\">74 %<span class=\"_ _13f\"> </span><span class=\"ls11 ws22\">197<span class=\"_ _1c8\"> </span></span></span>45<span class=\"_ _1a6\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _b2\"> </span>(9)<span class=\"_ _1e0\"> </span>167<span class=\"_ _16c\"> </span>0<span class=\"_ _224\"> </span>168<span class=\"_ _81\"> </span>0<span class=\"_ _152\"> </span>28</span>V<span class=\"_ _b\"></span>ester\u00e5len Marine Olje, Orkla<span class=\"_ _b\"></span> Care<span class=\"_ _127\"> </span><span class=\"ws2\">januar<span class=\"_ _4e\"> </span><span class=\"ls11 ws22\">95 %<span class=\"_ _1b8\"> </span></span>164<span class=\"_ _80\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _227\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _145\"> </span>109<span class=\"_ _1b2\"> </span>89<span class=\"_ _16c\"> </span>0<span class=\"_ _152\"> </span>11<span class=\"_ _16c\"> </span>0</span>Utkj\u00f8p minoritet<span class=\"_ _b\"></span> NIC NL, <span class=\"_ _b\"></span>Orkla Food Ingredients<span class=\"_ _22f\"> </span><span class=\"ls2\">64<span class=\"_ _8d\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _8d\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _133\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _1a6\"> </span>-</span>\u00d8vrige kj\u00f8p<span class=\"_ _230\"> </span>115<span class=\"_ _8d\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _1c8\"> </span>52Sum kj\u00f8p <span class=\"_ _b\"></span>gjeldfri basis<span class=\"_ _e3\"> </span><span class=\"wse\">3 034<span class=\"_ _1ae\"> </span></span>228<span class=\"_ _f9\"> </span>-<span class=\"_ _137\"> </span>(12)<span class=\"_ _1b8\"> </span>(46)<span class=\"_ _1ba\"> </span><span class=\"wse\">2 300</span>Kapitalinnsk<span class=\"_ _b\"></span>udd tilkny<span class=\"_ _3\"></span>ttet selskap<span class=\"_ _231\"> </span><span class=\"ws2\">19</span>Kj\u00f8p \u00f8vrige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ak<span class=\"_ _8\"></span>sjer<span class=\"_ _232\"> </span><span class=\"ws2\">29</span>A<span class=\"_ _b\"></span>vregning av betaling <span class=\"_ _b\"></span>gjennomf\u00f8rt i januar 2023<span class=\"_ _233\"> </span><span class=\"ls2\">17</span>Segmentfordelt<span class=\"_ _b\"></span> oppkj\u00f8p, gjeldfri basis (note 7)<span class=\"_ _234\"> </span><span class=\"wse\">3 099</span>Renteb\u00e6rende<span class=\"_ _b\"></span> gjeld oppkj\u00f8p<span class=\"_ _235\"> </span><span class=\"ws2\">(180)</span>2Kontantstr<span class=\"_ _b\"></span>\u00f8mef<span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>ekt oppkj\u00f8p2 9192021NutraQ<span class=\"_ _b\"></span>, Orkla<span class=\"_ _b\"></span> Care<span class=\"_ _dc\"> </span><span class=\"ws2\">juli<span class=\"_ _61\"> </span>100 %<span class=\"_ _1a4\"> </span></span><span class=\"ls11\">3 124<span class=\"_ _1ae\"> </span></span><span class=\"ws2\">400<span class=\"_ _1a6\"> </span>-<span class=\"_ _152\"> </span>11<span class=\"_ _c9\"> </span>(90)<span class=\"_ _14a\"> </span><span class=\"wse\">2 692<span class=\"_ _13f\"> </span></span>456<span class=\"_ _cc\"> </span><span class=\"ls13 ws15\">475<span class=\"_ _1b0\"> </span><span class=\"ls48 wse\">77<span class=\"_ _152\"> </span></span></span>88</span>Eastern Condiments, Orkla<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Foods<span class=\"_ _8\"></span> Europe<span class=\"_ _93\"> </span><span class=\"ws2\">april<span class=\"_ _c4\"> </span>67<span class=\"_ _8\"></span>,8 %<span class=\"_ _161\"> </span><span class=\"wse\">1 597<span class=\"_ _160\"> </span></span>67<span class=\"_ _3\"></span>7<span class=\"_ _1b2\"> </span>95<span class=\"_ _113\"> </span>(84)<span class=\"_ _e9\"> </span>(193<span class=\"_ _b\"></span>)<span class=\"_ _144\"> </span>980<span class=\"_ _144\"> </span>733<span class=\"_ _13f\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _3\"></span>4<span class=\"_ _1b2\"> </span></span>60<span class=\"_ _1af\"> </span>10</span>3New <span class=\"_ _b\"></span>Y<span class=\"_ _f\"></span>ork Pizza, Orkla<span class=\"_ _8\"></span> Consumer Investmentsaugust<span class=\"_ _7d\"> </span><span class=\"ls11 ws22\">75 %<span class=\"_ _7d\"> </span></span><span class=\"wsc\">1 456<span class=\"_ _155\"> </span></span>212<span class=\"_ _1a6\"> </span>-<span class=\"_ _15b\"> </span>(32)<span class=\"_ _15b\"> </span>(45)<span class=\"_ _7e\"> </span><span class=\"ws25\">1 150<span class=\"_ _144\"> </span></span>356<span class=\"_ _144\"> </span><span class=\"ls13 ws15\">457<span class=\"_ _155\"> </span><span class=\"ls48 wse\">44<span class=\"_ _ee\"> </span></span>57</span>N\u00f3i S\u00edr\u00edus, <span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>Confectioner<span class=\"_ _3\"></span>y<span class=\"_ _8\"></span> &amp; Snack<span class=\"_ _8\"></span>s<span class=\"_ _38\"> </span>juni<span class=\"_ _77\"> </span>100 %<span class=\"_ _1b8\"> </span>321<span class=\"_ _99\"> </span>59<span class=\"_ _1b8\"> </span>(88)<span class=\"_ _67\"> </span>-<span class=\"_ _1b0\"> </span>(6)<span class=\"_ _cb\"> </span>109<span class=\"_ _224\"> </span>162<span class=\"_ _1b2\"> </span>99<span class=\"_ _1af\"> </span>12<span class=\"_ _16c\"> </span>0Cak<span class=\"_ _b\"></span>e D\u00e9cor <span class=\"_ _b\"></span>og For <span class=\"_ _b\"></span>All Baking,  mai<span class=\"_ _22e\"> </span>100 %<span class=\"_ _236\"> </span><span class=\"ls11 ws22\">248<span class=\"_ _80\"> </span></span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _6c\"> </span>201<span class=\"_ _1c3\"> </span>121<span class=\"_ _152\"> </span>59<span class=\"_ _237\"> </span>15<span class=\"_ _16c\"> </span>5Orkla Food Ingr<span class=\"_ _b\"></span>edientsHans K<span class=\"_ _b\"></span>aspar<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>Orkla Food Ingredients<span class=\"_ _f8\"> </span>august<span class=\"_ _61\"> </span>100 %<span class=\"_ _1b8\"> </span>100<span class=\"_ _80\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _227\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _1b6\"> </span>73<span class=\"_ _152\"> </span>53<span class=\"_ _1b2\"> </span>86<span class=\"_ _16c\"> </span>6<span class=\"_ _237\"> </span>12Seagood Fort Deli, <span class=\"_ _b\"></span>Orkla Foods<span class=\"_ _b\"></span> Europe<span class=\"_ _11d\"> </span>mars<span class=\"_ _52\"> </span><span class=\"ls11 ws22\">80 %<span class=\"_ _1ae\"> </span></span>78<span class=\"_ _80\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _227\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _1c8\"> </span>65<span class=\"_ _1a\"> </span>76<span class=\"_ _af\"> </span>14<span class=\"_ _16c\"> </span>8<span class=\"_ _133\"> </span>1\u00d8vrige kj\u00f8p<span class=\"_ _238\"> </span>96<span class=\"_ _99\"> </span>23<span class=\"_ _1a6\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _1b0\"> </span>(5)<span class=\"_ _1a\"> </span>53Sum kj\u00f8p <span class=\"_ _b\"></span>gjeldfri basis<span class=\"_ _239\"> </span><span class=\"wse\">7 020<span class=\"_ _1b8\"> </span>1 371<span class=\"_ _f5\"> </span></span>7<span class=\"_ _208\"> </span>(105)<span class=\"_ _23a\"> </span>(339)<span class=\"_ _1ba\"> </span><span class=\"wse\">5 323</span>Kj\u00f8p \u00f8vrige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ak<span class=\"_ _8\"></span>sjer<span class=\"_ _23b\"> </span><span class=\"ws2\">10</span>1 <span class=\"_ _75\"> </span>Segmentfordelt<span class=\"_ _b\"></span> oppkj\u00f8p, gjeldfri basis (note 7)<span class=\"_ _42\"> </span><span class=\"wse\">7<span class=\"_ _8\"></span> 030</span>Renteb\u00e6rende<span class=\"_ _b\"></span> gjeld oppkj\u00f8p<span class=\"_ _23c\"> </span><span class=\"wse\">(1 219)</span>2 <span class=\"_ _14d\"> </span>2Kontantstr<span class=\"_ _b\"></span>\u00f8mef<span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>ekt oppkj\u00f8p5 811R<span class=\"_ _8\"></span>esultat f<span class=\"_ _8\"></span>\u00f8r <span class=\"_ _8\"></span>skatt i <span class=\"_ _8\"></span>oppkj\u00f8pte <span class=\"_ _b\"></span>selskaper utgj\u00f8r (innr<span class=\"_ _8\"></span>egnet bel\u00f8p<span class=\"_ _8\"></span> i Orkla<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> oppgitt i parantes): Denali Ingredients<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>108 mill.<span class=\"_ _8\"></span> kroner  (-6 mill.<span class=\"_ _8\"></span> kroner), Healthspan <span class=\"_ _b\"></span>-16 mill. kroner<span class=\"_ _b\"></span> (-4 mill. kroner),<span class=\"_ _8\"></span> Da <span class=\"_ _b\"></span>Grasso 29 mill.<span class=\"_ _b\"></span> kroner (0 mill.<span class=\"_ _8\"></span> kroner) <span class=\"_ _8\"></span>og V<span class=\"_ _b\"></span>ester\u00e5len Marine <span class=\"_ _b\"></span>Olje  9 mill.<span class=\"_ _8\"></span> kroner (9<span class=\"_ _8\"></span> mill. kr<span class=\"_ _8\"></span>oner). <span class=\"_ _3c\"></span>Tilsvar<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>vederlag for<span class=\"_ _b\"></span> egenkapitalen k<span class=\"_ _8\"></span>orrigert for<span class=\"_ _b\"></span> kontanter<span class=\"_ _8\"></span> og k<span class=\"_ _b\"></span>ontantekvivalenter<span class=\"_ _8\"></span>.  K<span class=\"_ _b\"></span>ontanter og k<span class=\"_ _b\"></span>ontantekvivalenter i <span class=\"_ _8\"></span>oppkj\u00f8pte selskaper<span class=\"_ _8\"></span> utgj\u00f8r <span class=\"_ _b\"></span>165 mill. kroner<span class=\"_ _b\"></span> i 2022 (464 mill. kr<span class=\"_ _8\"></span>oner i <span class=\"_ _8\"></span>2021). <span class=\"_ _8\"></span>Alle <span class=\"_ _b\"></span>oppkj\u00f8p er<span class=\"_ _8\"></span> gjennomf<span class=\"_ _8\"></span>\u00f8rt med k<span class=\"_ _8\"></span>ontantvederlag. <span class=\"_ _3c\"></span>Inkluderer<span class=\"_ _b\"></span> ogs\u00e5 kj\u00f8pet av<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>tyske<span class=\"_ _8\"></span> pizzakjedene St\u00fcckwerk,<span class=\"_ _b\"></span> Flying Pizza og Pizza<span class=\"_ _8\"></span> Planet <span class=\"_ _8\"></span>som ble kj\u00f8pt i <span class=\"_ _b\"></span>september og <span class=\"_ _b\"></span>oktober 2021.Balanser op<span class=\"_ _8\"></span>pkj\u00f8pte sel<span class=\"_ _8\"></span>skaper - vi<span class=\"_ _8\"></span>rk<span class=\"_ _b\"></span>elig v<span class=\"_ _8\"></span>erdi20222022 2022 Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _23d\"> </span><span class=\"ws3\">T<span class=\"_ _b\"></span>otal 2022</span>DenaliHealthspan\u00d8vrige oppkj\u00f8p<span class=\"_ _c9\"> </span><span class=\"ws3\">T<span class=\"_ _b\"></span>otal 2021</span>V<span class=\"_ _b\"></span>arige driftsmidler<span class=\"_ _23e\"> </span><span class=\"ws2\">534<span class=\"_ _8c\"> </span>331<span class=\"_ _f4\"> </span>80<span class=\"_ _8b\"> </span>123<span class=\"_ _1a9\"> </span>878</span>Immaterielle eiendeler<span class=\"_ _23f\"> </span><span class=\"ls13 ws15\">257<span class=\"_ _240\"> </span></span><span class=\"ws2\">-<span class=\"_ _8c\"> </span>186<span class=\"_ _164\"> </span>71<span class=\"_ _85\"> </span><span class=\"wse\">1 398</span></span>Eiendeler ved utsatt skatt<span class=\"_ _241\"> </span><span class=\"ws2\">2<span class=\"_ _242\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _ef\"> </span>2<span class=\"_ _117\"> </span>13</span>Andre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>langsiktige eiendeler<span class=\"_ _243\"> </span><span class=\"ws2\">22<span class=\"_ _f4\"> </span>20<span class=\"_ _242\"> </span>-<span class=\"_ _ef\"> </span>2<span class=\"_ _242\"> </span>-</span>V<span class=\"_ _b\"></span>arelager<span class=\"_ _235\"> </span>317<span class=\"_ _38\"> </span>184<span class=\"_ _8b\"> </span>125<span class=\"_ _ef\"> </span>8<span class=\"_ _8f\"> </span>466Fordringer<span class=\"_ _32\"> </span>230<span class=\"_ _83\"> </span>137<span class=\"_ _f8\"> </span>53<span class=\"_ _f8\"> </span>40<span class=\"_ _f2\"> </span>876Aksjer<span class=\"_ _b\"></span> i andre <span class=\"_ _b\"></span>selskaper<span class=\"_ _244\"> </span>1<span class=\"_ _242\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _245\"> </span>1<span class=\"_ _ef\"> </span>4Eiendeler<span class=\"_ _246\"> </span><span class=\"wse\">1 363<span class=\"_ _f2\"> </span></span>672<span class=\"_ _8f\"> </span><span class=\"ls48 wse\">444<span class=\"_ _f2\"> </span><span class=\"ls15 ws19\">247<span class=\"_ _84\"> </span></span><span class=\"ls2\">3 635</span></span>A<span class=\"_ _b\"></span>vsetninger<span class=\"_ _65\"> </span>(53<span class=\"_ _b\"></span>)<span class=\"_ _120\"> </span>(2)<span class=\"_ _80\"> </span>(37)<span class=\"_ _8f\"> </span>(14)<span class=\"_ _f0\"> </span>(399)Langsiktig gjeld,<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> renteb\u00e6rende<span class=\"_ _70\"> </span>(4)<span class=\"_ _247\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _15e\"> </span>(4)<span class=\"_ _8f\"> </span>(14)Kortsiktig <span class=\"_ _b\"></span>gjeld, ikk<span class=\"_ _b\"></span>e renteb\u00e6rende<span class=\"_ _17f\"> </span>(250)<span class=\"_ _91\"> </span>(102)<span class=\"_ _171\"> </span>(125)<span class=\"_ _d0\"> </span>(23<span class=\"_ _b\"></span>)<span class=\"_ _81\"> </span><span class=\"ws25\">(1 118)</span>1Minoriteter<span class=\"_ _31\"> </span>(297)<span class=\"_ _1b1\"> </span>(328)<span class=\"_ _247\"> </span>-<span class=\"_ _248\"> </span>31(407)Netto eiendeler<span class=\"_ _23d\"> </span><span class=\"ws2\">759<span class=\"_ _f3\"> </span><span class=\"ls26 ws2d\">240<span class=\"_ _f3\"> </span></span>282<span class=\"_ _1a9\"> </span>237<span class=\"_ _91\"> </span><span class=\"wse\">1 697</span></span>Goodwill<span class=\"_ _249\"> </span>2 300<span class=\"_ _f5\"> </span><span class=\"wsc\">1 483<span class=\"_ _8f\"> </span></span>489<span class=\"_ _f3\"> </span>328<span class=\"_ _f0\"> </span><span class=\"wse\">5 323</span>Inntektsf\u00f8ring ved endret<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ontroll i <span class=\"_ _3\"></span><span class=\"ws2\"> </span>(25)<span class=\"_ _247\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _8d\"> </span>(25)<span class=\"_ _242\"> </span>-Lofoten Marine OilAnskaffelsesk<span class=\"_ _b\"></span>ost gjeldsfri <span class=\"_ _3\"></span>basis<span class=\"_ _24a\"> </span><span class=\"wse\">3 034<span class=\"_ _85\"> </span>1 723<span class=\"_ _83\"> </span><span class=\"ws2\">771<span class=\"_ _f3\"> </span>540<span class=\"_ _1b1\"> </span></span>7 020</span>1 <span class=\"_ _75\"> </span>Utkj\u00f8p<span class=\"_ _b\"></span> av minoritetsinteresser i NIC<span class=\"_ _b\"></span> Nederland medf\u00f8rer <span class=\"_ _b\"></span>en net<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> reduk<span class=\"_ _8\"></span>sjon i minoritetsinteresser<span class=\"_ _8\"></span> kny<span class=\"_ _3\"></span>ttet til \u00f8vrige<span class=\"_ _8\"></span> oppkj\u00f8p.Not<span class=\"_ _8\"></span>e 6 In<span class=\"_ _8\"></span>v<span class=\"_ _b\"></span>este<span class=\"_ _8\"></span>ri<span class=\"_ _3\"></span>ng<span class=\"_ _b\"></span>er re<span class=\"_ _8\"></span>gnska<span class=\"_ _8\"></span>ps<span class=\"_ _8\"></span>f<span class=\"_ _b\"></span>\u00f8rt e\ue67fer<span class=\"_ _3\"></span> egen<span class=\"_ _3\"></span>kapita<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>meto<span class=\"_ _3\"></span>den P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Egenkapitalmetoden Investeringer i <span class=\"_ _b\"></span>tilkny<span class=\"_ _3\"></span>ttede <span class=\"_ _8\"></span>selskaper<span class=\"_ _8\"></span> representer<span class=\"_ _8\"></span>er investeringer<span class=\"_ _8\"></span> i selsk<span class=\"_ _8\"></span>aper hvor<span class=\"_ _8\"></span> Orkla-k<span class=\"_ _8\"></span>onsernet gjennom sin eierposisjon har betydelig <span class=\"_ _3\"></span>innflytelse. V<span class=\"_ _b\"></span>anligvis gjelder<span class=\"_ _8\"></span> dette selskaper<span class=\"_ _8\"></span> som er<span class=\"_ _b\"></span> eiet 20\u201350 %.<span class=\"_ _b\"></span> Felleskontrollerte <span class=\"_ _b\"></span>selskaper (joint <span class=\"_ _b\"></span>ventures) representerer<span class=\"_ _8\"></span> investeringer i selskaper<span class=\"_ _8\"></span> hvor k<span class=\"_ _b\"></span>onsernet, sammen med andr<span class=\"_ _8\"></span>e, har<span class=\"_ _8\"></span> bestemmende innflytelse. B\u00e5de<span class=\"_ _b\"></span>  <span class=\"_ _3c\"></span>tilknyttede selskaper<span class=\"_ _8\"></span> og felleskontr<span class=\"_ _8\"></span>ollerte selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>regnsk<span class=\"_ _8\"></span>apsf\u00f8res<span class=\"_ _8\"></span> etter egenkapitalmetoden.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Konsernet presenterer<span class=\"_ _b\"></span> sin <span class=\"_ _3\"></span>andel av selskapenes<span class=\"_ _8\"></span> resultater etter sk<span class=\"_ _8\"></span>att og minoriteter p\u00e5 en egen linje i<span class=\"_ _3\"></span> resultatregnsk<span class=\"_ _8\"></span>apet, <span class=\"_ _8\"></span>og akkumulerte bokf<span class=\"_ _8\"></span>\u00f8rte resultater<span class=\"_ _b\"></span> blir tillagt andelen p\u00e5<span class=\"_ _b\"></span> \u00e9n linje i balansen. Eventuelle merverdier som skal avskrives, fratr<span class=\"_ _8\"></span>ekkes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>resultatet<span class=\"_ _8\"></span> etter samme<span class=\"_ _8\"></span> prinsipper som for<span class=\"_ _8\"></span> selskaper<span class=\"_ _b\"></span> som k<span class=\"_ _8\"></span>onsolideres. <span class=\"_ _b\"></span>Goodwill avskrives ikk<span class=\"_ _8\"></span>e. Mottatt utbytte f\u00f8res<span class=\"_ _b\"></span> mot andelen i balansen og <span class=\"_ _b\"></span>oppfat<span class=\"_ _3\"></span>tes<span class=\"_ _8\"></span> som <span class=\"_ _b\"></span>tilbakebetaling av k<span class=\"_ _8\"></span>apital. Balansever<span class=\"_ _8\"></span>dien  <span class=\"_ _3c\"></span>r<span class=\"_ _8\"></span>epresenterer opprinnelig kostpris<span class=\"_ _8\"></span> tillagt akkumulerte resultater frem til dags<span class=\"_ _8\"></span> dato, fratrukk<span class=\"_ _b\"></span>et eventuell avskrivning av merverdier<span class=\"_ _8\"></span> og akkumulert mottatt utbytte. I tillegg <span class=\"_ _b\"></span>er andelen av <span class=\"_ _b\"></span>eventuelle omregningsdiffer<span class=\"_ _8\"></span>anser <span class=\"_ _8\"></span>og andre<span class=\"_ _8\"></span> egenk<span class=\"_ _8\"></span>apitaltransaksjoner<span class=\"_ _b\"></span> hensyntat<span class=\"_ _3\"></span>t.<span class=\"_ _b\"></span> En  <span class=\"_ _3c\"></span>eventuell nedskrivning av andelens<span class=\"_ _b\"></span> verdi vil bli pr<span class=\"_ _8\"></span>esentert p\u00e5 <span class=\"_ _b\"></span>samme linje.Tilk<span class=\"_ _8\"></span>nyt<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span>ede og fel<span class=\"_ _b\"></span>lesk<span class=\"_ _8\"></span>ontr<span class=\"_ _8\"></span>oll<span class=\"_ _8\"></span>er<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span>e selsk<span class=\"_ _8\"></span>aper Orklas 42,6<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>% eierandel i Jotun er presentert som tilkny<span class=\"_ _3\"></span>ttet selsk<span class=\"_ _8\"></span>ap,<span class=\"_ _8\"></span> se eget avsnitt. <span class=\"_ _b\"></span>Orkla har<span class=\"_ _b\"></span> i tillegg noen mindre<span class=\"_ _b\"></span> tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og fellesk<span class=\"_ _b\"></span>ontrollerte  selskaper<span class=\"_ _f\"></span>.Tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> og fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e selv<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>apporterer<span class=\"_ _8\"></span> etter IFRS,<span class=\"_ _b\"></span> blir <span class=\"_ _b\"></span>omregnet f\u00f8r<span class=\"_ _b\"></span> innregning i k<span class=\"_ _b\"></span>onsernet. Orkla<span class=\"_ _b\"></span> har ingen betingede<span class=\"_ _b\"></span> forpliktelser<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>verk<span class=\"_ _8\"></span>en alene<span class=\"_ _8\"></span> eller<span class=\"_ _b\"></span> sammen med andre<span class=\"_ _b\"></span> investorer<span class=\"_ _b\"></span>, i <span class=\"_ _b\"></span>tilkny<span class=\"_ _3\"></span>ttede og fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _f\"></span>.Tilkn<span class=\"_ _b\"></span>y<span class=\"_ _3\"></span>ttede og fel<span class=\"_ _8\"></span>lesk<span class=\"_ _8\"></span>ontr<span class=\"_ _8\"></span>ollerte selsk<span class=\"_ _8\"></span>aperBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _24b\"> </span>Jotun<span class=\"_ _208\"> </span>\u00d8vrige<span class=\"_ _153\"> </span>SumBalansef\u00f8rt verdi 1.<span class=\"_ _b\"></span>1.2021<span class=\"_ _ff\"> </span><span class=\"wse\">4 648<span class=\"_ _1b4\"> </span><span class=\"ws2\">151<span class=\"_ _1b7\"> </span></span>4 799</span>Tilgang/avgang<span class=\"_ _196\"> </span>-<span class=\"_ _c9\"> </span>(33<span class=\"_ _8\"></span>)<span class=\"_ _15b\"> </span>(33<span class=\"_ _8\"></span>)Tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i kj\u00f8pt virksomhet<span class=\"_ _84\"> </span><span class=\"ws2\">-<span class=\"_ _84\"> </span>4<span class=\"_ _f0\"> </span>4</span>Andel resultat<span class=\"_ _24c\"> </span>851<span class=\"_ _84\"> </span>4<span class=\"_ _13f\"> </span>855Utbyt<span class=\"_ _3\"></span>te<span class=\"_ _13e\"> </span>(255)<span class=\"_ _1a1\"> </span>-<span class=\"_ _36\"> </span>(255)V<span class=\"_ _b\"></span>alutaeffekter ved omr<span class=\"_ _b\"></span>egning<span class=\"_ _ff\"> </span><span class=\"ws2\">-<span class=\"_ _ee\"> </span>(6)<span class=\"_ _1ae\"> </span>(6)</span>P<span class=\"_ _b\"></span>oster belastet egenkapitalen<span class=\"_ _126\"> </span><span class=\"ws2\">(32)<span class=\"_ _1af\"> </span>0<span class=\"_ _ca\"> </span>(32)</span>Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2021<span class=\"_ _126\"> </span><span class=\"wse\">5 212<span class=\"_ _c9\"> </span><span class=\"ws2\">120<span class=\"_ _1b7\"> </span></span>5 332</span>Tilgang/avgang<span class=\"_ _196\"> </span>-<span class=\"_ _b2\"> </span>19<span class=\"_ _b2\"> </span>19Andel resultat<span class=\"_ _e8\"> </span>876<span class=\"_ _1b4\"> </span>(15)<span class=\"_ _15b\"> </span>861Utbyt<span class=\"_ _3\"></span>te<span class=\"_ _13e\"> </span>(328)<span class=\"_ _1a1\"> </span>-<span class=\"_ _36\"> </span>(328)V<span class=\"_ _b\"></span>alutaeffekter ved omr<span class=\"_ _b\"></span>egning<span class=\"_ _ff\"> </span><span class=\"ws2\">-<span class=\"_ _ee\"> </span>(2)<span class=\"_ _160\"> </span>(2)</span>P<span class=\"_ _b\"></span>oster belastet egenkapitalen<span class=\"_ _11f\"> </span><span class=\"ws2\">272<span class=\"_ _171\"> </span>-<span class=\"_ _1d0\"> </span>272</span>Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2022<span class=\"_ _ab\"> </span>6 032<span class=\"_ _c9\"> </span><span class=\"ws2\">122<span class=\"_ _69\"> </span><span class=\"ws29\">6 154</span></span>1Eierandel<span class=\"_ _24b\"> </span>42,6<span class=\"_ _8\"></span> %1 <span class=\"_ _77\"> </span>Stemmerettsandel i Jotun utgj\u00f8r<span class=\"_ _b\"></span> 38,4 %.Jo<span class=\"_ _3\"></span>tun Jotun er<span class=\"_ _b\"></span> en av<span class=\"_ _b\"></span> verdens<span class=\"_ _b\"></span> ledende produsenter<span class=\"_ _b\"></span> av maling og pulverlakk<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>, med 58 datterselskaper<span class=\"_ _b\"></span>, tr<span class=\"_ _b\"></span>e fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>fem tilknyttede selskaper<span class=\"_ _f\"></span>. <span class=\"_ _8\"></span>Jotun har <span class=\"_ _b\"></span>40 produk<span class=\"_ _8\"></span>sjonsanlegg,<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span>delt p\u00e5<span class=\"_ _b\"></span> alle k<span class=\"_ _b\"></span>ontinenter<span class=\"_ _b\"></span>. Virksomheten <span class=\"_ _b\"></span>omfatter utvikling, pr<span class=\"_ _b\"></span>oduksjon, mark<span class=\"_ _b\"></span>edsf\u00f8ring <span class=\"_ _b\"></span>og salg av ulik<span class=\"_ _b\"></span>e malingsystemer til hjem, skipsfart og industri. Jotun er<span class=\"_ _b\"></span> organisert <span class=\"_ _3\"></span>i fire segmenter: Decorative<span class=\"_ _b\"></span> Paints, Marine<span class=\"_ _b\"></span> Coatings,<span class=\"_ _b\"></span> Protective <span class=\"_ _b\"></span>Coatings og P<span class=\"_ _b\"></span>owder Coatings. Bokf\u00f8rt verdi av Jotun etter<span class=\"_ _b\"></span> egenkapitalmetoden er 6.032 mill. kroner<span class=\"_ _b\"></span>. Orklas<span class=\"_ _b\"></span>  <span class=\"_ _22a\"></span>eierandel p\u00e5 42,6 % er utgangspunkt for<span class=\"_ _8\"></span> f\u00f8ring etter egenk<span class=\"_ _8\"></span>apital <span class=\"_ _22a\"></span>metoden, mens stemmer<span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>tsandel er<span class=\"_ _8\"></span> 38,4 %. Orkla<span class=\"_ _8\"></span> eier 42.204<span class=\"_ _8\"></span> A-ak<span class=\"_ _8\"></span>sjer og <span class=\"_ _8\"></span>103.446 B-aksjer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i selskapet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00c9n A-ak<span class=\"_ _8\"></span>sje<span class=\"_ _8\"></span> gir ti ganger<span class=\"_ _b\"></span> s\u00e5 mange stemmer<span class=\"_ _8\"></span> som \u00e9n B-aksje.<span class=\"_ _b\"></span> Jotun er et<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>familiek<span class=\"_ _b\"></span>ontrollert <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>onsern, og Orkla<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har<span class=\"_ _8\"></span> gjennom ca.<span class=\"_ _8\"></span> 50 <span class=\"_ _3\"></span>\u00e5r<span class=\"_ _b\"></span> v\u00e6rt en aktiv  <span class=\"_ _3d\"></span>minoritetseier<span class=\"_ _b\"></span> i Jotun.<span class=\"_ _8\"></span> V<span class=\"_ _f\"></span>erdien av <span class=\"_ _b\"></span>Orklas andel av<span class=\"_ _8\"></span> Jotun m\u00e5<span class=\"_ _b\"></span> ses<span class=\"_ _8\"></span> i lys<span class=\"_ _b\"></span> av dette. En gjennomf\u00f8rt intern verdivurdering av Jotun underbygger at det er betydelige merverdier i Orklas Jotun- <span class=\"_ _3d\"></span>investering <span class=\"_ _3\"></span>i forhold til bokf\u00f8rte verdier<span class=\"_ _f\"></span>.Resulta<span class=\"_ _8\"></span>t og balan<span class=\"_ _8\"></span>se Jotun (<span class=\"_ _f\"></span>10<span class=\"_ _3\"></span>0 %-tall<span class=\"_ _b\"></span>)Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Driftsinntekter<span class=\"_ _24d\"> </span><span class=\"wse\">27 858<span class=\"_ _13a\"> </span>22 809</span>Driftsresultat<span class=\"_ _2f\"> </span><span class=\"wse\">3 737<span class=\"_ _7e\"> </span><span class=\"ws25\">3 138</span></span>Resultat etter<span class=\"_ _b\"></span> skatt og <span class=\"_ _3\"></span>minoriteter<span class=\"_ _fe\"> </span><span class=\"wse\">2 056<span class=\"_ _139\"> </span>1 998</span>T<span class=\"_ _b\"></span>otalresultat etter<span class=\"_ _8\"></span> minoriteter<span class=\"_ _24e\"> </span><span class=\"wse\">2 766<span class=\"_ _236\"> </span>1 913</span>Langsiktige eiendeler<span class=\"_ _24f\"> </span><span class=\"ws25\">11 151<span class=\"_ _1a4\"> </span><span class=\"wse\">10 257</span></span>Kortsiktige<span class=\"_ _b\"></span> eiendeler<span class=\"_ _b6\"> </span><span class=\"wse\">15 204<span class=\"_ _1ba\"> </span><span class=\"ws25\">13 175</span></span>Sum eiendeler<span class=\"_ _250\"> </span><span class=\"wse\">26 355<span class=\"_ _13a\"> </span></span>23 432Langsiktige f<span class=\"_ _b\"></span>orpliktelser<span class=\"_ _6a\"> </span><span class=\"ls11 ws2\">2 7<span class=\"_ _3\"></span>97<span class=\"_ _208\"> </span></span>3 567Kortsiktige<span class=\"_ _b\"></span> forpliktelser<span class=\"_ _9e\"> </span>9 065<span class=\"_ _208\"> </span>7 398Sum gjeld<span class=\"_ _251\"> </span><span class=\"wse\">11 862<span class=\"_ _52\"> </span>10 965</span>A<span class=\"_ _b\"></span>vstemmin<span class=\"_ _8\"></span>g egenka<span class=\"_ _8\"></span>pital Jot<span class=\"_ _8\"></span>un mot Ork<span class=\"_ _8\"></span>las andelBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Egenkapital Jotun<span class=\"_ _252\"> </span>14 493<span class=\"_ _4e\"> </span>12 468Minoritetsinteresser<span class=\"_ _23d\"> </span>380<span class=\"_ _1e0\"> </span>352Majoritetens egenk<span class=\"_ _b\"></span>apital<span class=\"_ _d4\"> </span><span class=\"ws25\">14 113<span class=\"_ _130\"> </span>12 116</span>Orklas andel av<span class=\"_ _b\"></span> egenkapital (42,6<span class=\"_ _b\"></span> %)<span class=\"_ _185\"> </span><span class=\"wse\">6 032<span class=\"_ _7e\"> </span>5 212</span>Orklas andel av resultat etter skatt og <span class=\"ws2\"> </span>876<span class=\"_ _1c3\"> </span>851minoriteter (42,6<span class=\"_ _b\"></span> %)Not<span class=\"_ _8\"></span>e 7 Seg<span class=\"_ _3\"></span>menter<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Merkev<span class=\"_ _8\"></span>arevirksomheten Orkla F<span class=\"_ _b\"></span>oods Europe<span class=\"_ _b\"></span> <span class=\"ff2 ls2\">tilbyr kjente lok<span class=\"_ _b\"></span>ale merk<span class=\"_ _b\"></span>evarer <span class=\"_ _b\"></span>til forbruk<span class=\"_ _b\"></span>ere i </span>Norden,<span class=\"_ _b\"></span> Baltikum og Sentral-Eur<span class=\"_ _b\"></span>opa. Forretningsomr\u00e5det<span class=\"_ _b\"></span> har ledende mark<span class=\"_ _b\"></span>edsposisjoner innen en r<span class=\"_ _b\"></span>ekke<span class=\"_ _b\"></span> kategorier<span class=\"_ _b\"></span>, blant annet<span class=\"_ _b\"></span> dypfryst pizza, k<span class=\"_ _b\"></span>etchup, supper<span class=\"_ _b\"></span>, sauser<span class=\"_ _f\"></span>, p\u00e5leggsprodukter<span class=\"_ _8\"></span> og ferdigretter<span class=\"_ _f\"></span>. En stadig st\u00f8rre andel av <span class=\"_ _b\"></span>omsetningen kommer<span class=\"_ _b\"></span> fra<span class=\"_ _b\"></span> plantebaser<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og b\u00e6rekraftige<span class=\"_ _b\"></span> produkter<span class=\"_ _b\"></span>. Orkla Foods<span class=\"_ _b\"></span> Europe <span class=\"_ _b\"></span>selger produktene<span class=\"_ _b\"></span> sine<span class=\"_ _b\"></span> hovedsakelig <span class=\"_ _b\"></span>gjennom dagligvarehandelen,<span class=\"_ _b\"></span> men har <span class=\"_ _b\"></span>ogs\u00e5 sterk<span class=\"_ _b\"></span>e posisjoner<span class=\"_ _b\"></span> innen storhusholdning,<span class=\"_ _b\"></span> kiosk<span class=\"_ _b\"></span>er og bensinstasjoner<span class=\"_ _b\"></span>. Norge og Sverige er<span class=\"_ _b\"></span> de to st\u00f8rste<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mark<span class=\"_ _b\"></span>edene i Orkla Foods<span class=\"_ _b\"></span> Europe.Orkla India<span class=\"ff2 ls11 wsc\"> best\u00e5r av selskapene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>MTR Foods og Eastern Condiments. Orkla<span class=\"_ _8\"></span> </span>India har<span class=\"_ _b\"></span> sterk<span class=\"_ _b\"></span>e, mark<span class=\"_ _b\"></span>edsledende merk<span class=\"_ _b\"></span>evarer<span class=\"_ _f\"></span>, med hjemmemark<span class=\"_ _b\"></span>eder i <span class=\"_ _8\"></span>statene Ker<span class=\"_ _b\"></span>ala og Karnataka,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i tillegg til Andhra<span class=\"_ _8\"></span> Pradesh. Det er<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>i tillegg en stor<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>andel eksport.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>De st\u00f8rste<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kategoriene<span class=\"_ _b\"></span> er ferdigr<span class=\"_ _8\"></span>etter<span class=\"_ _b\"></span>, kr<span class=\"_ _3\"></span>ydder<span class=\"_ _f\"></span>, snack<span class=\"_ _8\"></span>s, drikk<span class=\"_ _b\"></span>e og ris.Orkla Confectionery<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>&amp; Snacks<span class=\"ff2 ls2\"> har sterk<span class=\"_ _b\"></span>e nummer \u00e9n-<span class=\"_ _8\"></span> og nummer <span class=\"ws2\"> </span></span>to-posisjoner innenf<span class=\"_ _b\"></span>or kategoriene<span class=\"_ _b\"></span> godteri, kjek<span class=\"_ _b\"></span>s <span class=\"_ _b\"></span>og snacks,<span class=\"_ _b\"></span> med kjente lokale<span class=\"_ _b\"></span> merker<span class=\"_ _b\"></span> og smak<span class=\"_ _b\"></span>er i Nor<span class=\"_ _b\"></span>den og Baltikum.<span class=\"_ _b\"></span> Forretningsomr\u00e5det utvikler ogs\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>produkter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innen kli- og knekkebr<span class=\"_ _8\"></span>\u00f8d,<span class=\"_ _8\"></span> samt sunne<span class=\"_ _8\"></span> og energirik<span class=\"_ _b\"></span>e mellomm\u00e5ltid. Norge<span class=\"_ _b\"></span> er det st\u00f8rste<span class=\"_ _b\"></span> enkeltmark<span class=\"_ _b\"></span>edet.Orkla Care<span class=\"ff2 ls2 ws2\"> best\u00e5r<span class=\"_ _b\"></span> av f<span class=\"_ _b\"></span>orretningsenheter med hjemmemark<span class=\"_ _b\"></span>eder i Norden,<span class=\"_ _b\"></span> </span>Storbritannia, Baltik<span class=\"_ _b\"></span>um, P<span class=\"_ _b\"></span>olen og Spania <span class=\"_ _b\"></span>samt betydelig andel ek<span class=\"_ _b\"></span>sport utenfor<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>hjemmemark<span class=\"_ _8\"></span>edene.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>De<span class=\"_ _b\"></span> to st\u00f8rste<span class=\"_ _8\"></span> forretningsenhetene<span class=\"_ _b\"></span> er Orkla<span class=\"_ _8\"></span> Home &amp; P<span class=\"_ _b\"></span>ersonal Car<span class=\"_ _b\"></span>e, med ledende posisjoner<span class=\"_ _b\"></span> innenfor personlig pleie<span class=\"_ _b\"></span> og v<span class=\"_ _b\"></span>askemidler<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>og Orkla<span class=\"_ _b\"></span> Health inkl. NutraQ<span class=\"_ _b\"></span>, med <span class=\"_ _b\"></span>sterke<span class=\"_ _b\"></span> merkev<span class=\"_ _b\"></span>arer innenfor<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>osttilskudd,<span class=\"_ _8\"></span> sportsern\u00e6ring og vektkontr<span class=\"_ _8\"></span>oll.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>I tillegg har Orkla Car<span class=\"_ _b\"></span>e gjennom Orkla W<span class=\"_ _f\"></span>ound Care mark<span class=\"_ _8\"></span>edsledende posisjoner i flere<span class=\"_ _b\"></span> europeiske<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>land innenfor s\u00e5rpleie<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>\u00f8rstehjelpsutstyr<span class=\"_ _b\"></span>.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>HSNG<span class=\"_ _b\"></span> driver netthandelsportalene Gymgrossisten,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Bodystore<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>Fitnessmark<span class=\"_ _b\"></span>et, og er<span class=\"_ _8\"></span> den st\u00f8rste<span class=\"_ _b\"></span> nettakt\u00f8ren i Norden innen helsek<span class=\"_ _b\"></span>ost og <span class=\"_ _b\"></span>spor<span class=\"_ _3\"></span>tsern\u00e6ring.Orkla F<span class=\"_ _b\"></span>ood Ingredients<span class=\"ff2 ls2 wsc\"> <span class=\"_ _3\"></span>produser<span class=\"_ _8\"></span>er<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> selger og distribuer<span class=\"_ _8\"></span>er<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>ingr<span class=\"_ _8\"></span>edienser<span class=\"_ _8\"></span> </span>og produkter<span class=\"_ _b\"></span> til bak<span class=\"_ _b\"></span>eri- og iskr<span class=\"_ _b\"></span>emmarkedet,<span class=\"_ _b\"></span> samt produkter<span class=\"_ _b\"></span> innenfor plantebaserte kategorier<span class=\"_ _b\"></span> i 23 land.<span class=\"_ _b\"></span> Norden utgj\u00f8r <span class=\"_ _b\"></span>om lag halvpar<span class=\"_ _3\"></span>ten av<span class=\"_ _8\"></span> salget. Omtr<span class=\"_ _b\"></span>ent 55 <span class=\"_ _3\"></span>% av salget skjer<span class=\"_ _b\"></span> via Out of<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Home-kanalen,<span class=\"_ _b\"></span> og omtrent 25 % er salg direkte<span class=\"_ _b\"></span> til forbruker<span class=\"_ _b\"></span>e gjennom kjente merkevar<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>. De resterende20 % er salg til industrielle produsenter som hovedsak<span class=\"_ _b\"></span>elig <span class=\"_ _3\"></span>produserer<span class=\"_ _b\"></span> og leverer<span class=\"_ _b\"></span> varer til dagligv<span class=\"_ _b\"></span>arekanalen. De st\u00f8rste<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>produktgruppene<span class=\"_ _b\"></span> er margarin og sm\u00f8rblandinger<span class=\"_ _b\"></span>, bak<span class=\"_ _b\"></span>ehjelpemidler og bakemik<span class=\"_ _b\"></span>ser til br\u00f8d og <span class=\"_ _3\"></span>kak<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>, gj\u00e6r<span class=\"_ _f\"></span>, marsipan og iskremingredienser<span class=\"_ _b\"></span>.Orkla Consumer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>In<span class=\"_ _8\"></span>vestments<span class=\"ff2 ls2 ws2\"> best\u00e5r<span class=\"_ _b\"></span> av <span class=\"_ _8\"></span>Orklas <span class=\"_ _b\"></span>virksomheter<span class=\"_ _8\"></span> innen </span>malerverkt\u00f8y (<span class=\"_ _b\"></span>Orkla House<span class=\"_ _b\"></span> Care),<span class=\"_ _b\"></span> basis- <span class=\"_ _b\"></span>og ulltekstiler (Pierr<span class=\"_ _b\"></span>e Robert Group<span class=\"_ _b\"></span>), pr<span class=\"_ _b\"></span>ofesjonell rengj\u00f8ring (Lilleborg) <span class=\"_ _b\"></span>og franchisedrevne<span class=\"_ _b\"></span> utsalgssteder av pizza<span class=\"_ _b\"></span> (Kotipizza<span class=\"_ _b\"></span> Group,<span class=\"_ _b\"></span> New <span class=\"_ _b\"></span>Y<span class=\"_ _f\"></span>ork Pizza<span class=\"_ _8\"></span> og Da<span class=\"_ _b\"></span> Grasso<span class=\"_ _f\"></span>). <span class=\"_ _8\"></span>Virksomhetene<span class=\"_ _b\"></span> driver prim\u00e6rt i <span class=\"_ _b\"></span>de nordisk<span class=\"_ _b\"></span>e landene,<span class=\"_ _b\"></span> men Storbritannia <span class=\"_ _b\"></span>er et<span class=\"_ _b\"></span> viktig mark<span class=\"_ _b\"></span>ed for<span class=\"_ _b\"></span> Orkla House<span class=\"_ _b\"></span> Care<span class=\"_ _b\"></span> og New<span class=\"_ _b\"></span> Y<span class=\"_ _f\"></span>ork<span class=\"_ _b\"></span> Pizza har<span class=\"_ _8\"></span> utsalgssteder hovedsak<span class=\"_ _b\"></span>elig i Nederland og Tyskland. Det nylig oppkj\u00f8pte selskapet<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Da Gr<span class=\"_ _8\"></span>asso<span class=\"_ _8\"></span> (k<span class=\"_ _b\"></span>onsolider<span class=\"_ _3\"></span>t r<span class=\"_ _8\"></span>esultatmessig inn fr<span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>1. januar<span class=\"_ _b\"></span> 2023<span class=\"_ _b\"></span>) har utsalgssteder<span class=\"_ _8\"></span> i P<span class=\"_ _b\"></span>olen. Orkla Consumer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Investments<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> en del <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>orretningsomr<span class=\"_ _8\"></span>\u00e5det Orkla <span class=\"_ _b\"></span>Consumer &amp; Financial Investments.Hov<span class=\"_ _b\"></span>edk<span class=\"_ _8\"></span>ont<span class=\"_ _8\"></span>oret (<span class=\"_ _b\"></span>HK) Aktiviteten ved HK<span class=\"_ _b\"></span> inkluderer k<span class=\"_ _b\"></span>onsernets <span class=\"_ _b\"></span>\u00f8verste ledelse<span class=\"_ _b\"></span> samt fellesfunk<span class=\"_ _b\"></span>sjoner og sentraliserte funk<span class=\"_ _b\"></span>sjoner<span class=\"_ _b\"></span>, herunder Group<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>HR, Compensation &amp; Benefits, Legal &amp; <span class=\"_ _b\"></span>Compliance, Sustainability<span class=\"_ _b\"></span>,  Orkla Services, Internal Audit, Corpor<span class=\"_ _b\"></span>ate Communications &amp; Corporate<span class=\"_ _b\"></span> Affairs, Str<span class=\"_ _b\"></span>ategy &amp; M&amp;A, <span class=\"_ _b\"></span>Group Sales,<span class=\"_ _b\"></span> Orkla<span class=\"_ _b\"></span> Marketing &amp; Innovation,<span class=\"_ _b\"></span> Orkla<span class=\"_ _b\"></span> Group<span class=\"_ _b\"></span> Procurement, <span class=\"_ _b\"></span>Orkla IT<span class=\"_ _f\"></span>, <span class=\"_ _b\"></span>samt Environment,<span class=\"_ _8\"></span> Health &amp; Safety<span class=\"_ _b\"></span> (EHS).HK er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>presentert som eget<span class=\"_ _8\"></span> segment,<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>men blir summert sammen med merk<span class=\"_ _b\"></span>evarevirksomheten.<span class=\"_ _b\"></span> St\u00f8rstedelen av aktiviteten <span class=\"_ _b\"></span>ved hovedkontoret<span class=\"_ _b\"></span> kan henf\u00f8res<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>merk<span class=\"_ _b\"></span>evarevirk<span class=\"_ _8\"></span>somheten.Ind<span class=\"_ _8\"></span>ustria<span class=\"_ _8\"></span>l &amp; Finan<span class=\"_ _8\"></span>cial I<span class=\"_ _8\"></span>n<span class=\"_ _8\"></span>vest<span class=\"_ _8\"></span>ments Orkla har<span class=\"_ _b\"></span> investeringer utenom merk<span class=\"_ _b\"></span>evarevirk<span class=\"_ _b\"></span>somheten, som <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>organisert under Industrial &amp; Financial Investments.<span class=\"_ _b\"></span> Forretningsomr\u00e5det <span class=\"_ _b\"></span>omfatter Hydro<span class=\"_ _b\"></span> Power<span class=\"_ _b\"></span> og Financial Investments. I <span class=\"_ _b\"></span>tillegg inng\u00e5r <span class=\"_ _b\"></span>det tilknyttede selskapet <span class=\"_ _b\"></span>Jotun (<span class=\"_ _b\"></span>eierandel 42,6 %),<span class=\"_ _b\"></span> se<span class=\"_ _b\"></span> note 6.<span class=\"_ _b\"></span> Industrial &amp; Financial Investments er<span class=\"_ _b\"></span> en del <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> forretningsomr<span class=\"_ _8\"></span>\u00e5det Orkla<span class=\"_ _8\"></span> Consumer<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>&amp; Financial Investments.Hydro<span class=\"_ _b\"></span> Po<span class=\"_ _b\"></span>wer<span class=\"ff2 ls2\"> best\u00e5r av heleide<span class=\"_ _b\"></span> kraftverk i Sarpef<span class=\"_ _b\"></span>ossen og leide kr<span class=\"_ _b\"></span>aftverk </span>gjennom Orklas<span class=\"_ _b\"></span> 85 % <span class=\"_ _b\"></span>eierandel i kraftselskapet <span class=\"_ _b\"></span>AS<span class=\"_ _b\"></span> Saudefaldene. Kraftvirk<span class=\"_ _b\"></span>somheten i Sauda er<span class=\"_ _b\"></span> regulert av <span class=\"_ _b\"></span>en leieavtale med Statkraft som l\u00f8per til 31. desember<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>2030.<span class=\"_ _8\"></span> Energivirksomheten produserer<span class=\"_ _b\"></span> og leverer<span class=\"_ _b\"></span> str\u00f8m til det nordiske<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kraftmark<span class=\"_ _b\"></span>edet og har en samlet \u00e5rlig gjennomsnittsproduksjon (2013\u20132022) <span class=\"_ _3\"></span>p\u00e5 2,4 TWh,<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>hvor<span class=\"_ _8\"></span>av omtrent<span class=\"_ _8\"></span> 1 TWh er en fast lever<span class=\"_ _b\"></span>anseforpliktelse med null i resultateff<span class=\"_ _b\"></span>ekt. Se <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>\u00f8vrig note 34.Financial In<span class=\"_ _b\"></span>vestments<span class=\"ff2 ls2 wsc\"> <span class=\"_ _3\"></span>best\u00e5r<span class=\"_ _8\"></span> av Orkla<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Eiendom og Orkla<span class=\"_ _b\"></span> V<span class=\"_ _8\"></span>entures.<span class=\"_ _b\"></span> Orkla </span>Eiendom er k<span class=\"_ _b\"></span>onsentrert om <span class=\"_ _3\"></span>investering,<span class=\"_ _8\"></span> utvikling og salg <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> eiendommer prim\u00e6rt fra Orklas<span class=\"_ _b\"></span> virksomhet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>De drifter<span class=\"_ _b\"></span> ogs\u00e5 konsernets<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>hovedk<span class=\"_ _b\"></span>ontor som ble <span class=\"_ _b\"></span>ferdigstilt i f<span class=\"_ _b\"></span>ebruar 2019.<span class=\"_ _b\"></span> Orkla <span class=\"_ _b\"></span>V<span class=\"_ _b\"></span>entures ble<span class=\"_ _b\"></span> etablert i 2017<span class=\"_ _b\"></span> for \u00e5<span class=\"_ _b\"></span> n\u00e5 ut <span class=\"_ _b\"></span>til et vok<span class=\"_ _b\"></span>sende univers av gr\u00fcndervirksomheter og oppstartselskaper<span class=\"_ _f\"></span>. Orkla<span class=\"_ _b\"></span> V<span class=\"_ _b\"></span>entures invester<span class=\"_ _b\"></span>er i teknologi,<span class=\"_ _b\"></span> konsepter<span class=\"_ _b\"></span> og f<span class=\"_ _b\"></span>orretningsmodeller med relevans<span class=\"_ _b\"></span> for Orklas<span class=\"_ _b\"></span> virksomheter<span class=\"_ _b\"></span>. Investeringene vil i utgangspunktet v\u00e6re<span class=\"_ _b\"></span> knyt<span class=\"_ _3\"></span>tet til Norden og Baltikum, i tr\u00e5d med Orklas \u00f8vrige<span class=\"_ _8\"></span> kjernevirksomhet.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Orkla har<span class=\"_ _b\"></span> forretningsomr\u00e5der<span class=\"_ _8\"></span> som r<span class=\"_ _8\"></span>apporteringssegmenter<span class=\"_ _8\"></span>, <span class=\"_ _b\"></span>og rapporteringssegmentene sammenfaller med <span class=\"_ _b\"></span>den m\u00e5ten Orklas ledergruppe<span class=\"_ _b\"></span> (chief<span class=\"_ _8\"></span> oper<span class=\"_ _8\"></span>ating decision mak<span class=\"_ _b\"></span>er) i konsernet f\u00e5r innr<span class=\"_ _8\"></span>apportert tall fra<span class=\"_ _b\"></span> forretningsomr\u00e5dene<span class=\"_ _b\"></span> med unntak av at <span class=\"_ _b\"></span>Orkla Foods Europe<span class=\"_ _b\"></span> og Orkla India<span class=\"_ _b\"></span> rapporteres for<span class=\"_ _8\"></span>el\u00f8pig som <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>t r<span class=\"_ _8\"></span>apporteringssegment internt. Se<span class=\"_ _b\"></span> for <span class=\"_ _8\"></span>\u00f8vrig ogs\u00e5<span class=\"_ _b\"></span> k<span class=\"_ _8\"></span>ommentarer knyttet til <span class=\"_ _b\"></span>Orkla Consumer<span class=\"_ _b\"></span> &amp; Financial Investments i denne<span class=\"_ _8\"></span> noten. Salgsinntektene <span class=\"_ _b\"></span>er fordelt<span class=\"_ _8\"></span> p\u00e5 <span class=\"_ _b\"></span>geografiske<span class=\"_ _8\"></span> mark<span class=\"_ _8\"></span>eder med utgangspunkt i k<span class=\"_ _8\"></span>undens plassering.<span class=\"_ _8\"></span> Regnskapsprinsippene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> segmentrapportering er de samme<span class=\"_ _8\"></span> som for k<span class=\"_ _8\"></span>onsernregnskapet<span class=\"_ _8\"></span> for \u00f8vrig. Prising av transak<span class=\"_ _8\"></span>sjoner mellom ulike segmenter<span class=\"_ _b\"></span> er gjort p\u00e5 markedsmessige<span class=\"_ _8\"></span> vilk\u00e5r<span class=\"_ _b\"></span>. Orkla<span class=\"_ _8\"></span> AS<span class=\"_ _8\"></span>A yter tjenester til k<span class=\"_ _8\"></span>onsernselskapene, og disse<span class=\"_ _b\"></span> tjenestene blir fakturert etter omtalte<span class=\"_ _8\"></span> prinsipper.N\u00e6rm<span class=\"_ _3\"></span>ere om s<span class=\"_ _3\"></span>egmentinnde<span class=\"_ _3\"></span>lingen Orkla har<span class=\"_ _b\"></span> forretningsomr<span class=\"_ _b\"></span>\u00e5der som r<span class=\"_ _b\"></span>appor<span class=\"_ _3\"></span>teringssegmenter<span class=\"_ _f\"></span>. Det ble 11.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>april 2022 gjort endringer<span class=\"_ _8\"></span> i Orklas konsernstruktur<span class=\"_ _f\"></span>, og Orkla<span class=\"_ _8\"></span> India ble skilt<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ut som et eget<span class=\"_ _8\"></span> forretningsomr<span class=\"_ _8\"></span>\u00e5de. Fra<span class=\"_ _8\"></span> og med <span class=\"_ _3\"></span>3.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kvartal 2022 ble dette gjennomf\u00f8rt i den eksterne<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>rapporteringen og det tidliger<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>apporterte forretningsomr<span class=\"_ _b\"></span>\u00e5det Orkla Foods ble delt i Orkla Foods Europe<span class=\"_ _b\"></span> og Orkla India. Disse to<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>rapporteringssegmentene<span class=\"_ _8\"></span> rapporteres for<span class=\"_ _8\"></span>el\u00f8pig som ett rapporteringssegment internt,<span class=\"_ _b\"></span> men de har<span class=\"_ _b\"></span> fra<span class=\"_ _b\"></span> og med januar <span class=\"_ _b\"></span>2023 blitt rapportert som egne rapporteringssegmenter ogs\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>internt.<span class=\"_ _8\"></span> Forretningsomr\u00e5det<span class=\"_ _b\"></span> Orkla Consumer &amp; Financial <span class=\"_ _3\"></span>Investments er<span class=\"_ _b\"></span> delt <span class=\"_ _3\"></span>i tre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>rapporteringssegmenter b\u00e5de internt og ek<span class=\"_ _8\"></span>sternt.<span class=\"_ _8\"></span> Orkla Consumer<span class=\"_ _b\"></span> Inv<span class=\"_ _3\"></span>est<span class=\"_ _3\"></span>ment<span class=\"_ _3\"></span>s<span class=\"_ _8\"></span> rapp<span class=\"_ _3\"></span>ort<span class=\"_ _3\"></span>eres in<span class=\"_ _3\"></span>n i merk<span class=\"_ _8\"></span>evar<span class=\"_ _8\"></span>evirksomheten.<span class=\"_ _b\"></span> Industrial &amp; Financial Investments er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>investeringer<span class=\"_ _8\"></span> utenfor merk<span class=\"_ _8\"></span>evarevirk<span class=\"_ _b\"></span>somheten og omfat<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> rapporteringssegmentene Hydr<span class=\"_ _b\"></span>o P<span class=\"_ _b\"></span>ower og Financial Investments.<span class=\"_ _b\"></span> For <span class=\"_ _b\"></span>\u00f8vrige forretningsomr<span class=\"_ _b\"></span>\u00e5der blir hele<span class=\"_ _b\"></span> forretningsomr<span class=\"_ _b\"></span>\u00e5det rapportert samlet b\u00e5de<span class=\"_ _b\"></span> i intern og i ekstern rapportering.Orkla <span class=\"_ _b\"></span>vil i 2023 <span class=\"_ _b\"></span>omdannes til <span class=\"_ _b\"></span>et industrielt investeringsselskap<span class=\"_ _b\"></span> hvor rammen for<span class=\"_ _b\"></span> virksomheten vil v\u00e6re<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>merk<span class=\"_ _b\"></span>evarer<span class=\"_ _8\"></span> og forbruk<span class=\"_ _b\"></span>erorienterte selskaper<span class=\"_ _f\"></span>. Etablering av <span class=\"_ _b\"></span>den nye <span class=\"_ _b\"></span>operativmodellen skjer<span class=\"_ _b\"></span> fra <span class=\"_ _b\"></span>1. mars<span class=\"_ _b\"></span> 2023, men gjennomf\u00f8res<span class=\"_ _b\"></span> rapporteringsmessig internt og <span class=\"_ _b\"></span>eksternt <span class=\"_ _b\"></span>fra <span class=\"_ _b\"></span>og med 2. kvartal 2023. Dette<span class=\"_ _b\"></span> vil dermed ha<span class=\"_ _b\"></span> innvirkning p\u00e5 <span class=\"_ _b\"></span>segmentrapporteringen i Orkla fremover<span class=\"_ _f\"></span>. Se<span class=\"_ _8\"></span> for<span class=\"_ _b\"></span> \u00f8vrig <span class=\"_ _8\"></span>yt<span class=\"_ _3\"></span>terliger<span class=\"_ _8\"></span>e k<span class=\"_ _b\"></span>ommentarer<span class=\"_ _8\"></span> i note<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>1.<span class=\"_ _8\"></span> Resultatpostene i segmentin<span class=\"_ _8\"></span>formas<span class=\"_ _8\"></span>jonen T<span class=\"_ _b\"></span>abellene for<span class=\"_ _b\"></span> segmentinformasjon viser omsetning for<span class=\"_ _b\"></span>delt <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> geografisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>eder<span class=\"_ _b\"></span>, basert p\u00e5 k<span class=\"_ _b\"></span>undenes beliggenhet. Hvilk<span class=\"_ _b\"></span>e pr<span class=\"_ _b\"></span>odukter og <span class=\"_ _b\"></span>tjenester som inntektene <span class=\"_ _b\"></span>stammer fr<span class=\"_ _b\"></span>a, er<span class=\"_ _b\"></span> beskrevet i <span class=\"_ _b\"></span>star<span class=\"_ _3\"></span>ten av<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>denne noten.<span class=\"_ _b\"></span> Orkla har<span class=\"_ _b\"></span> tre<span class=\"_ _b\"></span> kunder <span class=\"_ _b\"></span>som hver f<span class=\"_ _b\"></span>or seg utgj\u00f8r<span class=\"_ _b\"></span> 4\u20138 % av<span class=\"_ _b\"></span> omsetningen i merk<span class=\"_ _b\"></span>evarevirksomheten.<span class=\"_ _b\"></span> Segmentinformasjonen inneholder <span class=\"_ _b\"></span>organisk <span class=\"_ _b\"></span>vekst i driftsinntektene for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>merk<span class=\"_ _b\"></span>evareomr\u00e5det<span class=\"_ _8\"></span> og definisjonen av dette n\u00f8kk<span class=\"_ _8\"></span>eltallet er <span class=\"_ _b\"></span>gitt under avsnittet f<span class=\"_ _b\"></span>or alternative r<span class=\"_ _b\"></span>esultatm\u00e5l (APM) p\u00e5 side<span class=\"_ _b\"></span> 300.Driftsresultatet i <span class=\"_ _b\"></span>segmentinformasjonen er<span class=\"_ _b\"></span> lik <span class=\"_ _b\"></span>driftsresultatet i resultat-oppstillingen for<span class=\"_ _b\"></span> konsernet.<span class=\"_ _b\"></span> Driftskostnadene<span class=\"_ _b\"></span> i segmentpresentasjonen <span class=\"_ _b\"></span>er lik<span class=\"_ _b\"></span> summen av varek<span class=\"_ _b\"></span>ostnader<span class=\"_ _b\"></span>, l\u00f8nnsk<span class=\"_ _b\"></span>ostnader og andre driftsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _b\"></span>. Orklak<span class=\"_ _b\"></span>onsernet <span class=\"_ _3\"></span>har<span class=\"_ _8\"></span> en sentralisert finansfunk<span class=\"_ _8\"></span>sjon, og finansieringen av de ulik<span class=\"_ _b\"></span>e segmentene gjenspeiler<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e n\u00f8dvendigvis den reelle soliditeten knyt<span class=\"_ _3\"></span>tet til hvert enk<span class=\"_ _8\"></span>elt segment.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Finansposter<span class=\"_ _8\"></span> er derfor<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>presentert for<span class=\"_ _b\"></span> k<span class=\"_ _b\"></span>onsernet samlet. Det samme gjelder<span class=\"_ _b\"></span> for skattek<span class=\"_ _b\"></span>ostnader<span class=\"_ _b\"></span>. Fordeling av minoritetenes andel av<span class=\"_ _b\"></span> periodens resultat,<span class=\"_ _b\"></span> fremg\u00e5r<span class=\"_ _b\"></span> av note <span class=\"_ _b\"></span>33. Balansepos<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span>ene i segmentinformasjonen Balanseposter <span class=\"_ _b\"></span>som inng\u00e5r i <span class=\"_ _b\"></span>Orklas definisjon av<span class=\"_ _b\"></span> anvendt kapital blir<span class=\"_ _b\"></span> fordelt<span class=\"_ _b\"></span> p\u00e5 segmenter<span class=\"_ _b\"></span> i denne<span class=\"_ _b\"></span> noten. Anvendt<span class=\"_ _b\"></span> kapital representerer<span class=\"_ _b\"></span> netto balansef\u00f8rt arbeidende<span class=\"_ _b\"></span> kapital i de<span class=\"_ _b\"></span> ulike<span class=\"_ _b\"></span> segmentene.<span class=\"_ _b\"></span> Det<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>en viktig m\u00e5le <span class=\"_ _3d\"></span>parameter<span class=\"_ _8\"></span> i Orkla<span class=\"_ _b\"></span> i forhold <span class=\"_ _8\"></span>til kapitalf<span class=\"_ _8\"></span>ordelingen p\u00e5<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>de ulik<span class=\"_ _b\"></span>e segmentene. Netto driftskapital f\u00f8lges<span class=\"_ _b\"></span> tett opp i forhold til <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> redusere<span class=\"_ _8\"></span> kapitalbindingen i k<span class=\"_ _b\"></span>onsernselskapene, <span class=\"_ _b\"></span>se f<span class=\"_ _b\"></span>or \u00f8vrig beskrivelse<span class=\"_ _b\"></span> av finansielle<span class=\"_ _b\"></span> m\u00e5l p\u00e5 side <span class=\"_ _b\"></span>10. Net<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> driftskapital er<span class=\"_ _b\"></span> definer<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>i tabellen under<span class=\"_ _b\"></span>.Spesifiseri<span class=\"_ _8\"></span>ng a<span class=\"_ _8\"></span>v netto dri<span class=\"_ _8\"></span>f<span class=\"_ _3\"></span>tsk<span class=\"_ _b\"></span>apital merk<span class=\"_ _b\"></span>ev<span class=\"_ _8\"></span>are<span class=\"_ _8\"></span>virk<span class=\"_ _b\"></span>somheten in<span class=\"_ _8\"></span>kl. HK Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021K<span class=\"_ _b\"></span>unde- og andr<span class=\"_ _b\"></span>e handelsfordringer<span class=\"_ _6d\"> </span><span class=\"wse\">7<span class=\"_ _8\"></span> 783<span class=\"_ _208\"> </span>6 670</span>Andre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>or<span class=\"_ _3\"></span>tsiktige<span class=\"_ _b\"></span> fordringer<span class=\"_ _253\"> </span><span class=\"ls11 ws22\">897<span class=\"_ _cb\"> </span></span><span class=\"ws2\">842</span>V<span class=\"_ _b\"></span>arelager<span class=\"_ _a2\"> </span><span class=\"wse\">10 011<span class=\"_ _7e\"> </span>7 314</span>Leverand\u00f8r-<span class=\"_ _b\"></span> og annen handelsgjeld<span class=\"_ _254\"> </span><span class=\"ws25\">(8 118)<span class=\"_ _62\"> </span><span class=\"wse\">(7<span class=\"_ _8\"></span> 276)</span></span>Skattetrekk,<span class=\"_ _b\"></span> offentlige avgifter<span class=\"_ _255\"> </span><span class=\"wse\">(1 006)<span class=\"_ _e9\"> </span><span class=\"ws2\">(879)</span></span>Annen kortsiktig gjeld<span class=\"_ _b5\"> </span><span class=\"wse\">(2 2<span class=\"_ _b\"></span>45)<span class=\"_ _1a5\"> </span>(2 250)</span>Netto driftskapital<span class=\"_ _256\"> </span><span class=\"wse\">7 322<span class=\"_ _36\"> </span></span>4 421Presentasjon a<span class=\"_ _8\"></span>v k<span class=\"_ _8\"></span>ontantstr\u00f8mmen i segmentin<span class=\"_ _8\"></span>formasjon<span class=\"_ _8\"></span>en Kontantstr<span class=\"_ _b\"></span>\u00f8m i Orkla-format <span class=\"_ _b\"></span>gj\u00f8res p\u00e5<span class=\"_ _b\"></span> konsernniv<span class=\"_ _b\"></span>\u00e5 opp<span class=\"_ _b\"></span> i endring netto renteb\u00e6rende<span class=\"_ _b\"></span> gjeld, som er<span class=\"_ _b\"></span> et viktig <span class=\"_ _3\"></span>n\u00f8kk<span class=\"_ _b\"></span>eltall <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>onsernet, og den bruk<span class=\"_ _b\"></span>es direkte<span class=\"_ _b\"></span> til styring <span class=\"_ _3\"></span>av forr<span class=\"_ _8\"></span>etningsomr\u00e5dene.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Presentasjon av segmentinformasjon knyttet til k<span class=\"_ _b\"></span>ontantstr\u00f8mmen refer<span class=\"_ _b\"></span>erer <span class=\"_ _b\"></span>seg av den grunn til kontantstr\u00f8m i Orkla-format.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Kontantstr<span class=\"_ _8\"></span>\u00f8m fra<span class=\"_ _8\"></span> driften er en viktig styringsparameter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i Orkla og er<span class=\"_ _b\"></span> segmentfordelt i denne noten.T<span class=\"_ _b\"></span>otaloppstillingen gir den samlede<span class=\"_ _b\"></span> finansielle kapasiteten generert fra<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> drift <span class=\"_ _b\"></span>til \u00e5 dekk<span class=\"_ _b\"></span>e inn k<span class=\"_ _b\"></span>onsernets <span class=\"_ _b\"></span>finansposter<span class=\"_ _b\"></span>, betaling av sk<span class=\"_ _b\"></span>at<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> samt mer selvstyrte<span class=\"_ _8\"></span> forhold som <span class=\"_ _3\"></span>utbytte og handel <span class=\"_ _3\"></span>i egne<span class=\"_ _8\"></span> aksjer<span class=\"_ _f\"></span>. Kontantstr<span class=\"_ _8\"></span>\u00f8m fra driften er<span class=\"_ _b\"></span> split<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> p\u00e5 \u00abK<span class=\"_ _b\"></span>ontantstr\u00f8m fra driften merk<span class=\"_ _b\"></span>evarevirksomheten inkl.<span class=\"_ _b\"></span> HK\u00bb <span class=\"_ _b\"></span>og \u00abK<span class=\"_ _b\"></span>ontantstr\u00f8m fra<span class=\"_ _b\"></span> driften Industrial &amp; Financial Investments\u00bb, hvor<span class=\"_ _b\"></span> den <span class=\"_ _b\"></span>siste presentert <span class=\"_ _b\"></span>samlet p\u00e5 <span class=\"_ _b\"></span>\u00e9n linje.Siste delen av k<span class=\"_ _b\"></span>ontantstr\u00f8moppstillingen viser hvilke<span class=\"_ _b\"></span> ekspansjonsgrep<span class=\"_ _b\"></span> som er tatt i form av direkte<span class=\"_ _b\"></span> ekspansjonsinvesteringer samt<span class=\"_ _b\"></span> oppkj\u00f8p og nedsalg<span class=\"_ _3\"></span> av selsk<span class=\"_ _b\"></span>aper<span class=\"_ _b\"></span>. Med direkte ek<span class=\"_ _b\"></span>spansjonsinvesteringer menes investeringer som enten er<span class=\"_ _b\"></span> investeringer i nye<span class=\"_ _b\"></span> geografisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>eder<span class=\"_ _b\"></span>, nye<span class=\"_ _b\"></span> kategorier <span class=\"_ _b\"></span>eller som representer<span class=\"_ _b\"></span>er betydelige k<span class=\"_ _b\"></span>apasitets\u00f8kninger<span class=\"_ _b\"></span>, se<span class=\"_ _b\"></span> alternative resultatm\u00e5l (APM) p\u00e5 side<span class=\"_ _b\"></span> 300. Kontantstr\u00f8mmen presenteres<span class=\"_ _b\"></span> til gjennomsnit<span class=\"_ _3\"></span>tlig m\u00e5nedlig<span class=\"_ _3\"></span> valutakurs,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mens<span class=\"_ _8\"></span> endring net<span class=\"_ _3\"></span>to<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>renteb\u00e6r<span class=\"_ _8\"></span>ende gjeld er<span class=\"_ _b\"></span> en <span class=\"_ _3\"></span>absolutt st\u00f8rrelse<span class=\"_ _8\"></span> m\u00e5lt til sluttkurs.<span class=\"_ _b\"></span> Valutaeff<span class=\"_ _b\"></span>ekt <span class=\"_ _3\"></span>netto renteb\u00e6rende<span class=\"_ _b\"></span> gjeld <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>orklarer<span class=\"_ _b\"></span> overgangen.Kontantstr<span class=\"_ _b\"></span>\u00f8m <span class=\"_ _3\"></span>i Orkla-format er<span class=\"_ _b\"></span> vist til slutt <span class=\"_ _3\"></span>i denne<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>noten.Segmentinformasjon 2022Orkla Orkla Merkev<span class=\"_ _8\"></span>are-Orkla FoodsConfectionery Orkla Food Consumer virksomhetenFinancialBel\u00f8p i mill.<span class=\"_ _b\"></span> NOKEurope<span class=\"_ _16b\"> </span>Orkla<span class=\"_ _b\"></span> India&amp; Snacks<span class=\"_ _151\"> </span><span class=\"wsf\">Orkla Care</span>IngredientsInvestments<span class=\"_ _b2\"> </span>HK<span class=\"_ _ed\"> </span>Elimineringerinkl. HK<span class=\"_ _257\"> </span><span class=\"ff2\">Hydro<span class=\"_ _8\"></span> Power</span>Investments<span class=\"_ _ed\"> </span>Elimineringer<span class=\"_ _15b\"> </span><span class=\"ff8\">Orkla</span>Salgsinntekter/<span class=\"_ _8\"></span>resultatNorge<span class=\"_ _c2\"> </span><span class=\"ls15 ws1f\">4 947<span class=\"_ _93\"> </span></span>-<span class=\"_ _1d0\"> </span>2 153<span class=\"_ _15b\"> </span>2 440<span class=\"_ _c9\"> </span><span class=\"ls2\">1 319<span class=\"_ _b4\"> </span>1 296<span class=\"_ _227\"> </span></span>10<span class=\"_ _93\"> </span>-<span class=\"_ _71\"> </span><span class=\"ff8 ws66\">12 165<span class=\"_ _b3\"> </span></span><span class=\"ls32\">2 677<span class=\"_ _93\"> </span></span>-<span class=\"_ _87\"> </span>-<span class=\"_ _36\"> </span><span class=\"ff8 ws3\">14 842</span>Sverige<span class=\"_ _258\"> </span><span class=\"ws3\">4 980<span class=\"_ _87\"> </span></span>-<span class=\"_ _13f\"> </span><span class=\"ws3\">1 595<span class=\"_ _13f\"> </span>1 947<span class=\"_ _1d0\"> </span><span class=\"ws17\">2 188<span class=\"_ _1bc\"> </span></span></span>200<span class=\"_ _93\"> </span>-<span class=\"_ _87\"> </span>-<span class=\"_ _50\"> </span><span class=\"ff8 ws3\">10 910<span class=\"_ _93\"> </span></span>-<span class=\"_ _87\"> </span>-<span class=\"_ _93\"> </span>-<span class=\"_ _50\"> </span><span class=\"ff8 ws3\">10 910</span>Danmark<span class=\"_ _74\"> </span><span class=\"ws3\">1 608<span class=\"_ _87\"> </span></span>-<span class=\"_ _6c\"> </span>799<span class=\"_ _1b2\"> </span>791<span class=\"_ _15b\"> </span><span class=\"ls32\">2 3<span class=\"_ _3\"></span>44<span class=\"_ _1a1\"> </span></span>91<span class=\"_ _93\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _1b8\"> </span><span class=\"ff8 ws3\">5 633<span class=\"_ _87\"> </span></span>-<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _1b8\"> </span><span class=\"ff8 ws3\">5 633</span>Finland og Island<span class=\"_ _25a\"> </span><span class=\"ws3\">1 371<span class=\"_ _259\"> </span><span class=\"ws2\">-<span class=\"_ _1d0\"> </span></span></span>1 470<span class=\"_ _6c\"> </span><span class=\"ws2\">827<span class=\"_ _1bc\"> </span>890<span class=\"_ _13f\"> </span><span class=\"ls15\">1 4<span class=\"_ _3\"></span>47<span class=\"_ _259\"> </span></span>-<span class=\"_ _259\"> </span>-<span class=\"_ _1b8\"> </span><span class=\"ff8 ws3\">6 005<span class=\"_ _87\"> </span></span>-<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _1b8\"> </span><span class=\"ff8 ws3\">6 005</span></span>Baltikum<span class=\"_ _e8\"> </span>587<span class=\"_ _259\"> </span>-<span class=\"_ _c9\"> </span><span class=\"ws17\">1 120<span class=\"_ _1c8\"> </span><span class=\"ls32 ws1f\">97<span class=\"_ _6c\"> </span></span></span>500<span class=\"_ _227\"> </span>15<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _137\"> </span><span class=\"ff8 ws3\">2 319<span class=\"_ _259\"> </span></span>-<span class=\"_ _259\"> </span>-<span class=\"_ _87\"> </span>-<span class=\"_ _13f\"> </span><span class=\"ff8 ws3\">2 319</span>\u00d8vrige Eur<span class=\"_ _8\"></span>opa<span class=\"_ _5e\"> </span><span class=\"ws3\">4 020<span class=\"_ _133\"> </span></span>7<span class=\"_ _15d\"> </span>369<span class=\"_ _13f\"> </span><span class=\"ws3\">1 800<span class=\"_ _1b8\"> </span>6<span class=\"_ _8\"></span> 845<span class=\"_ _137\"> </span>1 656<span class=\"_ _259\"> </span><span class=\"ws2\">-<span class=\"_ _259\"> </span>-<span class=\"_ _139\"> </span></span><span class=\"ff8\">14 697<span class=\"_ _87\"> </span></span><span class=\"ws2\">-<span class=\"_ _259\"> </span>-<span class=\"_ _87\"> </span>-<span class=\"_ _139\"> </span></span><span class=\"ff8\">14 697</span></span>\u00d8vrige ver<span class=\"_ _8\"></span>den<span class=\"_ _102\"> </span><span class=\"ws2\">112<span class=\"_ _137\"> </span><span class=\"ws3\">2 512<span class=\"_ _149\"> </span></span>60<span class=\"_ _6c\"> </span>555<span class=\"_ _1bc\"> </span>280<span class=\"_ _1c8\"> </span>30<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _1b8\"> </span><span class=\"ff8 ws3\">3 549<span class=\"_ _87\"> </span></span>-<span class=\"_ _259\"> </span>-<span class=\"_ _87\"> </span>-<span class=\"_ _1b8\"> </span><span class=\"ff8 ws3\">3 549</span></span>Sum eksterne<span class=\"_ _b\"></span> salgsinntekter<span class=\"_ _12e\"> </span><span class=\"ws3\">17 625<span class=\"_ _137\"> </span>2 519<span class=\"_ _b3\"> </span>7 566<span class=\"_ _b3\"> </span><span class=\"ls34 ws67\">8 4<span class=\"_ _3\"></span>57<span class=\"_ _36\"> </span></span>14 366<span class=\"_ _1b8\"> </span>4 735<span class=\"_ _1a1\"> </span><span class=\"ws2\">10<span class=\"_ _93\"> </span>-<span class=\"_ _58\"> </span></span>55 278<span class=\"_ _b4\"> </span><span class=\"ls32 ws2\">2 677<span class=\"_ _93\"> </span><span class=\"ls2\">-<span class=\"_ _93\"> </span>-<span class=\"_ _e9\"> </span></span></span>57<span class=\"_ _8\"></span> 955</span>Andre<span class=\"_ _8\"></span> driftsinntekter<span class=\"_ _18d\"> </span><span class=\"ws2\">37<span class=\"_ _81\"> </span>23<span class=\"_ _133\"> </span>5<span class=\"_ _81\"> </span>43<span class=\"_ _227\"> </span>12<span class=\"_ _171\"> </span>6<span class=\"_ _133\"> </span>2<span class=\"_ _87\"> </span>-<span class=\"_ _1b2\"> </span><span class=\"ff8\">128<span class=\"_ _1c8\"> </span></span>67<span class=\"_ _1b2\"> </span><span class=\"ls32 ws1f\">241<span class=\"_ _93\"> </span></span>-<span class=\"_ _15d\"> </span><span class=\"ff8\">436</span></span>Internsalg<span class=\"_ _92\"> </span>158<span class=\"_ _259\"> </span>-<span class=\"_ _133\"> </span>7<span class=\"_ _155\"> </span>104<span class=\"_ _1bc\"> </span>304<span class=\"_ _227\"> </span>10<span class=\"_ _6c\"> </span>753<span class=\"_ _48\"> </span><span class=\"ws3\">(1 320)<span class=\"_ _1b0\"> </span></span><span class=\"ff8\">16<span class=\"_ _259\"> </span></span>-<span class=\"_ _149\"> </span>84<span class=\"_ _1ae\"> </span>(100)<span class=\"_ _1a1\"> </span><span class=\"ff8\">0</span>Driftsinntekter<span class=\"_ _25b\"> </span><span class=\"ws3\">17 820<span class=\"_ _25c\"> </span>2 542<span class=\"_ _b4\"> </span><span class=\"ls15 ws1f\">7 57<span class=\"_ _3\"></span>8<span class=\"_ _25c\"> </span></span>8 604<span class=\"_ _36\"> </span>14 682<span class=\"_ _1d0\"> </span>4 751<span class=\"_ _6c\"> </span></span>765<span class=\"_ _143\"> </span>(1 320)<span class=\"_ _161\"> </span>55 422<span class=\"_ _1b8\"> </span><span class=\"ls18 ws2c\">2<span class=\"_ _3\"></span> 74<span class=\"_ _3\"></span>4<span class=\"_ _6c\"> </span></span>325<span class=\"_ _1ae\"> </span>(100)<span class=\"_ _1ba\"> </span><span class=\"ws3\">58 391</span>   Or<span class=\"_ _8\"></span>ganisk <span class=\"_ _8\"></span>vekst<span class=\"_ _8\"></span> (merke<span class=\"_ _b\"></span>varevirksomhet<span class=\"_ _8\"></span>en)<span class=\"_ _b4\"> </span><span class=\"ls25 ws2c\">7,2<span class=\"_ _3\"></span> %<span class=\"_ _139\"> </span></span><span class=\"ls2\">15,5<span class=\"_ _8\"></span> %<span class=\"_ _15b\"> </span>5,2 %<span class=\"_ _25c\"> </span>5,3 %<span class=\"_ _130\"> </span>20,5 %<span class=\"_ _15b\"> </span>0,6 %<span class=\"_ _241\"> </span>9,6 %</span>Driftsk<span class=\"_ _8\"></span>ostnader<span class=\"_ _25d\"> </span>(15 109)<span class=\"_ _208\"> </span>(2 182)<span class=\"_ _1ba\"> </span>(6 294)<span class=\"_ _23a\"> </span>(7 463<span class=\"_ _b\"></span>)<span class=\"_ _4e\"> </span>(13 42<span class=\"_ _8\"></span>4)<span class=\"_ _15a\"> </span><span class=\"ws3\">(4 081)<span class=\"_ _36\"> </span>(1 061)<span class=\"_ _50\"> </span>1 320<span class=\"_ _1b7\"> </span><span class=\"ff8\">(48 294)<span class=\"_ _b3\"> </span></span><span class=\"ws2\">(285)<span class=\"_ _25c\"> </span>(244)<span class=\"_ _c8\"> </span>100<span class=\"_ _1ba\"> </span></span><span class=\"ff8\">(48 723<span class=\"_ _b\"></span>)</span></span>A<span class=\"_ _8\"></span>vskrivninger<span class=\"_ _10c\"> </span>(738)<span class=\"_ _160\"> </span>(57)<span class=\"_ _1b8\"> </span>(295)<span class=\"_ _b3\"> </span>(243<span class=\"_ _b\"></span>)<span class=\"_ _b3\"> </span>(405)<span class=\"_ _b3\"> </span>(287)<span class=\"_ _1ae\"> </span>(78)<span class=\"_ _16c\"> </span>-<span class=\"_ _143\"> </span><span class=\"ff8 ws66\">(2 103<span class=\"_ _b\"></span>)<span class=\"_ _153\"> </span><span class=\"ff2 ws2\">(131)<span class=\"_ _1ae\"> </span>(23)<span class=\"_ _1b1\"> </span>-<span class=\"_ _50\"> </span></span><span class=\"ws3\">(2 257)</span></span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _c1\"> </span><span class=\"ws3\">1 973<span class=\"_ _1bc\"> </span></span>303<span class=\"_ _1bc\"> </span>989<span class=\"_ _1bc\"> </span>898<span class=\"_ _1bc\"> </span>853<span class=\"_ _1bc\"> </span>383<span class=\"_ _c8\"> </span>(374)<span class=\"_ _1b1\"> </span>-<span class=\"_ _1b8\"> </span><span class=\"ws3\">5 025<span class=\"_ _1b8\"> </span>2 328<span class=\"_ _1c8\"> </span></span>58<span class=\"_ _259\"> </span>-<span class=\"_ _c9\"> </span><span class=\"wsf\">7<span class=\"_ _8\"></span> 411</span>Andre<span class=\"_ _8\"></span> inntekter <span class=\"_ _8\"></span>og k<span class=\"_ _8\"></span>ostnader<span class=\"_ _25e\"> </span>(99)<span class=\"_ _af\"> </span>(9)<span class=\"_ _1ae\"> </span>(53<span class=\"_ _b\"></span>)<span class=\"_ _144\"> </span>(127)<span class=\"_ _1ae\"> </span>(88)<span class=\"_ _1b4\"> </span>(82)<span class=\"_ _1b4\"> </span>(60)<span class=\"_ _16c\"> </span>-<span class=\"_ _1b4\"> </span><span class=\"ff8\">(518)<span class=\"_ _227\"> </span></span>2<span class=\"_ _171\"> </span>2<span class=\"_ _259\"> </span>-<span class=\"_ _1ae\"> </span><span class=\"ff8\">(514)</span>Driftsresultat<span class=\"_ _25f\"> </span>1 87<span class=\"_ _b\"></span>4<span class=\"_ _1bc\"> </span>294<span class=\"_ _1bc\"> </span>936<span class=\"_ _152\"> </span>7<span class=\"_ _3\"></span>71<span class=\"_ _6c\"> </span>765<span class=\"_ _1b2\"> </span>301<span class=\"_ _224\"> </span>(434)<span class=\"_ _16c\"> </span>-<span class=\"_ _b3\"> </span><span class=\"ls32\">4 507<span class=\"_ _1b8\"> </span></span>2 330<span class=\"_ _149\"> </span><span class=\"ws2\">60<span class=\"_ _93\"> </span>-<span class=\"_ _b3\"> </span><span class=\"ls14 ws68\">6 8<span class=\"_ _3\"></span>97</span></span>Kontantstr<span class=\"_ _8\"></span>\u00f8mKontantstr<span class=\"_ _8\"></span>\u00f8m fra driften<span class=\"_ _13d\"> </span><span class=\"ws2\">927<span class=\"_ _1bc\"> </span>322<span class=\"_ _ee\"> </span>191<span class=\"_ _6c\"> </span>309<span class=\"_ _1b2\"> </span>216<span class=\"_ _152\"> </span>(29)<span class=\"_ _25c\"> </span>(424)<span class=\"_ _16c\"> </span>-<span class=\"_ _144\"> </span><span class=\"ff8 ws3\">1 512<span class=\"_ _15b\"> </span></span><span class=\"ls32\">2 3<span class=\"_ _3\"></span>44<span class=\"_ _1a\"> </span></span>(28)<span class=\"_ _1b1\"> </span>-<span class=\"_ _1b8\"> </span><span class=\"ff8 ws3\">3 828</span></span>   Herav<span class=\"_ _8\"></span> netto fornyelsesinvesteringer<span class=\"_ _259\"> </span><span class=\"ws2\">(655)<span class=\"_ _1ae\"> </span>(57)<span class=\"_ _b3\"> </span>(826)<span class=\"_ _b3\"> </span>(393<span class=\"_ _b\"></span>)<span class=\"_ _b3\"> </span>(425)<span class=\"_ _1b8\"> </span>(386)<span class=\"_ _1bc\"> </span>(31)<span class=\"_ _1b1\"> </span>-<span class=\"_ _236\"> </span><span class=\"ff8 ws3\">(2 773)<span class=\"_ _144\"> </span></span>(103<span class=\"_ _b\"></span>)<span class=\"_ _af\"> </span>(2)<span class=\"_ _1b1\"> </span>-<span class=\"_ _71\"> </span><span class=\"ff8 ws3\">(2 878)</span></span>Ekspansjonsinvesteringer<span class=\"_ _260\"> </span>(184)<span class=\"_ _1ae\"> </span>(23<span class=\"_ _8\"></span>)<span class=\"_ _1b4\"> </span>(26)<span class=\"_ _1ae\"> </span>(72)<span class=\"_ _1bc\"> </span>(81)<span class=\"_ _1bc\"> </span>(61)<span class=\"_ _1b1\"> </span>-<span class=\"_ _87\"> </span>-<span class=\"_ _224\"> </span>(447)<span class=\"_ _1b1\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _cb\"> </span><span class=\"ff8\">(4<span class=\"_ _3\"></span>4<span class=\"_ _8\"></span>7)</span>Anvendt kapitalNetto driftskapital<span class=\"_ _261\"> </span>3 070<span class=\"_ _99\"> </span><span class=\"ls2\">75<span class=\"_ _1bc\"> </span>355<span class=\"_ _13f\"> </span><span class=\"ws3\">1 392<span class=\"_ _25c\"> </span></span></span>2 024<span class=\"_ _15d\"> </span><span class=\"ls2\">494<span class=\"_ _1a\"> </span>(88)<span class=\"_ _16c\"> </span>-<span class=\"_ _1b8\"> </span><span class=\"ff8 ws3\">7 322<span class=\"_ _1b4\"> </span></span>(32)<span class=\"_ _1b2\"> </span>291<span class=\"_ _259\"> </span>-<span class=\"_ _262\"> </span><span class=\"ff8 ws3\">7 581</span></span>Tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _155\"> </span><span class=\"ws2\">66<span class=\"_ _227\"> </span>16<span class=\"_ _259\"> </span>-<span class=\"_ _91\"> </span>4<span class=\"_ _259\"> </span>-<span class=\"_ _1c8\"> </span>35<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _ee\"> </span><span class=\"ff8\">121<span class=\"_ _93\"> </span></span>-<span class=\"_ _25c\"> </span><span class=\"ws3\">6 033<span class=\"_ _87\"> </span></span>-<span class=\"_ _13f\"> </span><span class=\"ff8 ws66\">6 154</span></span>Immaterielle eiendeler<span class=\"_ _10a\"> </span><span class=\"ws3\">8 906<span class=\"_ _25c\"> </span>2 095<span class=\"_ _b3\"> </span>5 372<span class=\"_ _15b\"> </span></span>8 463<span class=\"_ _137\"> </span>4 196<span class=\"_ _137\"> </span>4 153<span class=\"_ _1b2\"> </span><span class=\"ws2\">421<span class=\"_ _259\"> </span>-<span class=\"_ _15a\"> </span><span class=\"ff8 ws3\">33 606<span class=\"_ _227\"> </span></span>18<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _208\"> </span><span class=\"ff8 ws3\">33 624</span></span>V<span class=\"_ _b\"></span>arige driftsmidler<span class=\"_ _194\"> </span>5<span class=\"_ _8\"></span> 399<span class=\"_ _1bc\"> </span><span class=\"ws2\">562<span class=\"_ _25c\"> </span></span>3 534<span class=\"_ _ca\"> </span>1 615<span class=\"_ _262\"> </span><span class=\"ls32 wsf\">3 1<span class=\"_ _3\"></span>77<span class=\"_ _13f\"> </span></span>1 086<span class=\"_ _6c\"> </span><span class=\"ws2\">237<span class=\"_ _259\"> </span>-<span class=\"_ _71\"> </span></span><span class=\"ff8\">15 610<span class=\"_ _cc\"> </span></span>1 901<span class=\"_ _1d0\"> </span>1 627<span class=\"_ _259\"> </span><span class=\"ws2\">-<span class=\"_ _71\"> </span><span class=\"ff8 ws66\">19 138</span></span>Netto pensjonsforpliktelser<span class=\"_ _263\"> </span>(627)<span class=\"_ _1b1\"> </span>-<span class=\"_ _1bc\"> </span>(161)<span class=\"_ _1b8\"> </span>(234)<span class=\"_ _144\"> </span>(127)<span class=\"_ _af\"> </span>(9)<span class=\"_ _1b8\"> </span>(660)<span class=\"_ _1b1\"> </span>-<span class=\"_ _25c\"> </span><span class=\"ff8 ws3\">(1 818)<span class=\"_ _1bc\"> </span></span>(12)<span class=\"_ _af\"> </span>(2)<span class=\"_ _1b1\"> </span>-<span class=\"_ _143\"> </span><span class=\"ff8 ws3\">(1 832)</span>Utsatt sk<span class=\"_ _8\"></span>att henf\u00f8rte merverdier<span class=\"_ _264\"> </span>(396)<span class=\"_ _b3\"> </span>(220)<span class=\"_ _13f\"> </span>(410)<span class=\"_ _b3\"> </span>(276)<span class=\"_ _af\"> </span>(8)<span class=\"_ _144\"> </span>(197)<span class=\"_ _1b1\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _143\"> </span><span class=\"ff8 ws3\">(1 507)<span class=\"_ _16c\"> </span></span>-<span class=\"_ _87\"> </span>-<span class=\"_ _87\"> </span>-<span class=\"_ _113\"> </span><span class=\"ff8 ws3\">(1 507)</span>Anvendt kapital<span class=\"_ _15\"> </span><span class=\"wsf\">16 418<span class=\"_ _1b8\"> </span><span class=\"ws3\">2 528<span class=\"_ _25c\"> </span>8 690<span class=\"_ _36\"> </span>10 964<span class=\"_ _25c\"> </span>9 262<span class=\"_ _1b8\"> </span>5 562<span class=\"_ _152\"> </span></span></span>(90)<span class=\"_ _16c\"> </span>-<span class=\"_ _15a\"> </span>53 334<span class=\"_ _1d0\"> </span>1 875<span class=\"_ _b3\"> </span>7<span class=\"_ _8\"></span> 949<span class=\"_ _93\"> </span><span class=\"ws2\">-<span class=\"_ _139\"> </span><span class=\"ws66\">63 158</span></span>N\u00f8kkeltallDriftsmargin EBIT<span class=\"_ _b\"></span> (adj.)<span class=\"_ _265\"> </span>11,1 %<span class=\"_ _236\"> </span>11,9 %<span class=\"_ _48\"> </span>13,1 %<span class=\"_ _139\"> </span>10,4 %<span class=\"_ _b3\"> </span>5,8 %<span class=\"_ _262\"> </span>8,1 %<span class=\"_ _1b1\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _1b4\"> </span><span class=\"ff8\">9,1 %<span class=\"_ _208\"> </span></span>84,8 %<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _7e\"> </span><span class=\"ff8\">12,7<span class=\"_ _8\"></span> %</span>Antall \u00e5rsverk pr<span class=\"_ _b\"></span>. <span class=\"_ _8\"></span>31.12.<span class=\"_ _266\"> </span><span class=\"ws3\">5 715<span class=\"_ _13f\"> </span>3 318<span class=\"_ _137\"> </span>2 681<span class=\"_ _1b8\"> </span>2 225<span class=\"_ _25c\"> </span>3 959<span class=\"_ _ca\"> </span>1 210<span class=\"_ _c9\"> </span></span>437<span class=\"_ _259\"> </span>-<span class=\"_ _1b8\"> </span><span class=\"ff8 ws3\">19 545<span class=\"_ _81\"> </span></span>40<span class=\"_ _1b1\"> </span>11<span class=\"_ _93\"> </span>-<span class=\"_ _36\"> </span><span class=\"ff8 ws3\">19 596</span>Segmentinformasjon 2021Orkla Orkla Merkev<span class=\"_ _8\"></span>are-Orkla FoodsConfectionery Orkla Food Consumer virksomhetenFinancialBel\u00f8p i mill.<span class=\"_ _b\"></span> NOKEurope<span class=\"_ _16b\"> </span>Orkla<span class=\"_ _b\"></span> India&amp; Snacks<span class=\"_ _151\"> </span><span class=\"wsf\">Orkla Care</span>IngredientsInvestments<span class=\"_ _b2\"> </span>HK<span class=\"_ _ed\"> </span>Elimineringerinkl. HK<span class=\"_ _257\"> </span><span class=\"ff2\">Hydro<span class=\"_ _8\"></span> Power</span>Investments<span class=\"_ _ed\"> </span>Elimineringer<span class=\"_ _15b\"> </span><span class=\"ff8\">Orkla</span>Salgsinntekter/<span class=\"_ _8\"></span>resultatNorge<span class=\"_ _6a\"> </span><span class=\"ws3\">4 856<span class=\"_ _259\"> </span></span>-<span class=\"_ _13f\"> </span><span class=\"ws3\">2 201<span class=\"_ _137\"> </span><span class=\"wsf\">2 418<span class=\"_ _13f\"> </span></span>1 226<span class=\"_ _13f\"> </span>1 305<span class=\"_ _171\"> </span></span>6<span class=\"_ _259\"> </span>-<span class=\"_ _71\"> </span><span class=\"ff8 ws3\">12 012<span class=\"_ _c9\"> </span></span><span class=\"ws17\">1 138<span class=\"_ _87\"> </span></span>-<span class=\"_ _259\"> </span>-<span class=\"_ _236\"> </span><span class=\"ff8 ws66\">13 150</span>Sverige<span class=\"_ _e1\"> </span><span class=\"ws3\">4 855<span class=\"_ _259\"> </span></span>-<span class=\"_ _ca\"> </span><span class=\"ws3\">1 521<span class=\"_ _ca\"> </span>1 681<span class=\"_ _137\"> </span>1 954<span class=\"_ _b2\"> </span></span>211<span class=\"_ _133\"> </span>0<span class=\"_ _87\"> </span>-<span class=\"_ _139\"> </span><span class=\"ff8 ws3\">10 222<span class=\"_ _87\"> </span></span>-<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _36\"> </span><span class=\"ff8 ws3\">10 222</span>Danmark<span class=\"_ _267\"> </span><span class=\"wsf\">1 438<span class=\"_ _259\"> </span></span>-<span class=\"_ _152\"> </span>713<span class=\"_ _15d\"> </span>684<span class=\"_ _ca\"> </span><span class=\"ws3\">1 914<span class=\"_ _149\"> </span></span>98<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _b3\"> </span><span class=\"ff8 ls34 ws4c\">4 847<span class=\"_ _259\"> </span></span>-<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _b3\"> </span><span class=\"ff8 ls34 ws4c\">4 847</span>Finland og Island<span class=\"_ _268\"> </span>1 138<span class=\"_ _259\"> </span><span class=\"ws2\">-<span class=\"_ _1d0\"> </span><span class=\"ws3\">1 372<span class=\"_ _152\"> </span></span>715<span class=\"_ _6c\"> </span>738<span class=\"_ _13f\"> </span><span class=\"ws3\">1 352<span class=\"_ _259\"> </span></span>-<span class=\"_ _259\"> </span>-<span class=\"_ _13f\"> </span><span class=\"ff8 ws3\">5 315<span class=\"_ _259\"> </span></span>-<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _13f\"> </span><span class=\"ff8 ws3\">5 315</span></span>Baltikum<span class=\"_ _225\"> </span>559<span class=\"_ _93\"> </span>-<span class=\"_ _1e0\"> </span><span class=\"ws17\">1 101<span class=\"_ _1c8\"> </span></span>90<span class=\"_ _1bc\"> </span>385<span class=\"_ _227\"> </span>15<span class=\"_ _93\"> </span>-<span class=\"_ _87\"> </span>-<span class=\"_ _1d0\"> </span><span class=\"ff8 ws66\">2 150<span class=\"_ _259\"> </span></span>-<span class=\"_ _87\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _1d0\"> </span><span class=\"ff8 ws66\">2 150</span>\u00d8vrige Eur<span class=\"_ _8\"></span>opa<span class=\"_ _269\"> </span><span class=\"ls32\">3 77<span class=\"_ _3\"></span>2<span class=\"_ _87\"> </span></span>-<span class=\"_ _1bc\"> </span>346<span class=\"_ _ca\"> </span><span class=\"ws17\">1 162<span class=\"_ _13f\"> </span><span class=\"ws3\">5 381<span class=\"_ _c9\"> </span></span>1 182<span class=\"_ _149\"> </span></span>23<span class=\"_ _93\"> </span>-<span class=\"_ _50\"> </span><span class=\"ff8 ws3\">11 866<span class=\"_ _259\"> </span></span>-<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _50\"> </span><span class=\"ff8 ws3\">11 866</span>\u00d8vrige ver<span class=\"_ _8\"></span>den<span class=\"_ _26a\"> </span><span class=\"ws2\">123<span class=\"_ _13f\"> </span><span class=\"ws3\">1 853<span class=\"_ _149\"> </span></span>65<span class=\"_ _6c\"> </span><span class=\"ls15 ws19\">47<span class=\"_ _3\"></span>2<span class=\"_ _b2\"> </span></span>113<span class=\"_ _1c8\"> </span>22<span class=\"_ _227\"> </span>10<span class=\"_ _259\"> </span>-<span class=\"_ _1b8\"> </span><span class=\"ff8 ws3\">2 658<span class=\"_ _259\"> </span></span>-<span class=\"_ _259\"> </span>-<span class=\"_ _87\"> </span>-<span class=\"_ _1b8\"> </span><span class=\"ff8 ws3\">2 658</span></span>Sum eksterne<span class=\"_ _b\"></span> salgsinntekter<span class=\"_ _118\"> </span><span class=\"ws3\">16<span class=\"_ _8\"></span> 7<span class=\"_ _b\"></span>41<span class=\"_ _1d0\"> </span>1 853<span class=\"_ _1d0\"> </span>7 319<span class=\"_ _b3\"> </span>7 222<span class=\"_ _b3\"> </span>11 711<span class=\"_ _13f\"> </span><span class=\"ws66\">4 185<span class=\"_ _1c8\"> </span><span class=\"ws2\">39<span class=\"_ _259\"> </span>-<span class=\"_ _58\"> </span><span class=\"ls32\">49 070<span class=\"_ _c9\"> </span></span></span>1 138<span class=\"_ _259\"> </span><span class=\"ws2\">-<span class=\"_ _93\"> </span>-<span class=\"_ _208\"> </span></span></span>50 208</span>Andre<span class=\"_ _8\"></span> driftsinntekter<span class=\"_ _26b\"> </span><span class=\"ws2\">32<span class=\"_ _1a1\"> </span>16<span class=\"_ _171\"> </span>9<span class=\"_ _1c8\"> </span>68<span class=\"_ _1c8\"> </span>20<span class=\"_ _1b1\"> </span>11<span class=\"_ _133\"> </span>5<span class=\"_ _87\"> </span>-<span class=\"_ _ee\"> </span><span class=\"ff8\">161<span class=\"_ _1c8\"> </span></span>39<span class=\"_ _149\"> </span>33<span class=\"_ _93\"> </span>-<span class=\"_ _1bc\"> </span><span class=\"ff8\">233</span></span>Internsalg<span class=\"_ _258\"> </span>118<span class=\"_ _259\"> </span>-<span class=\"_ _171\"> </span>9<span class=\"_ _149\"> </span>99<span class=\"_ _1b2\"> </span>281<span class=\"_ _133\"> </span>9<span class=\"_ _1bc\"> </span>637<span class=\"_ _25c\"> </span><span class=\"ws17\">(1 142)<span class=\"_ _1af\"> </span></span><span class=\"ff8\">11<span class=\"_ _133\"> </span></span>0<span class=\"_ _99\"> </span><span class=\"ls36 ws3\">77<span class=\"_ _152\"> </span></span>(88)<span class=\"_ _16c\"> </span><span class=\"ff8\">-</span>Driftsinntekter<span class=\"_ _26c\"> </span>16 891<span class=\"_ _137\"> </span>1 869<span class=\"_ _b4\"> </span>7 337<span class=\"_ _b3\"> </span>7<span class=\"_ _b\"></span> 389<span class=\"_ _71\"> </span>12 012<span class=\"_ _1b8\"> </span>4 205<span class=\"_ _155\"> </span>681<span class=\"_ _1b8\"> </span><span class=\"ws66\">(1 142)<span class=\"_ _1a4\"> </span></span>49 242<span class=\"_ _153\"> </span>1 177<span class=\"_ _1b0\"> </span><span class=\"ws2\">110<span class=\"_ _ee\"> </span>(88)<span class=\"_ _14a\"> </span><span class=\"wsf\">50 441</span></span>   Or<span class=\"_ _8\"></span>ganisk <span class=\"_ _8\"></span>vekst<span class=\"_ _8\"></span> (merke<span class=\"_ _b\"></span>varevirksomhet<span class=\"_ _8\"></span>en)<span class=\"_ _137\"> </span><span class=\"ls2\">1,4 %<span class=\"_ _25c\"> </span><span class=\"ls25 ws2c\">6<span class=\"_ _3\"></span>,7 %<span class=\"_ _113\"> </span></span>3,4 %<span class=\"_ _15b\"> </span>2,3 %<span class=\"_ _58\"> </span>10,4 %<span class=\"_ _143\"> </span>4,8 %<span class=\"_ _188\"> </span>4,3 %</span>Driftsk<span class=\"_ _8\"></span>ostnader<span class=\"_ _132\"> </span><span class=\"ws3\">(13 950)<span class=\"_ _130\"> </span>(1 590)<span class=\"_ _208\"> </span>(5 913)<span class=\"_ _36\"> </span><span class=\"ws17\">(6 121)<span class=\"_ _52\"> </span></span>(10 975)<span class=\"_ _15a\"> </span>(3 512)<span class=\"_ _25c\"> </span></span>(969)<span class=\"_ _15b\"> </span>1 142<span class=\"_ _23a\"> </span><span class=\"ff8 ws3\">(41 888)<span class=\"_ _b3\"> </span></span>(338)<span class=\"_ _1bc\"> </span>(71)<span class=\"_ _1b2\"> </span>88<span class=\"_ _1b7\"> </span><span class=\"ff8 ws3\">(42 209)</span>A<span class=\"_ _8\"></span>vskrivninger<span class=\"_ _114\"> </span>(698)<span class=\"_ _1bc\"> </span>(51)<span class=\"_ _c9\"> </span>(311)<span class=\"_ _b3\"> </span>(202)<span class=\"_ _13f\"> </span>(391)<span class=\"_ _1d0\"> </span>(195)<span class=\"_ _160\"> </span>(73)<span class=\"_ _1b1\"> </span>-<span class=\"_ _15b\"> </span><span class=\"ff8 ws3\">(1 921)<span class=\"_ _144\"> </span></span>(137)<span class=\"_ _1b4\"> </span>(29)<span class=\"_ _1b1\"> </span>-<span class=\"_ _71\"> </span><span class=\"ff8 ws3\">(2 087)</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _26d\"> </span><span class=\"ls32\">2 243<span class=\"_ _6c\"> </span></span>228<span class=\"_ _cb\"> </span><span class=\"ws66\">1 113<span class=\"_ _13f\"> </span><span class=\"ws3\">1 066<span class=\"_ _1bc\"> </span></span></span>646<span class=\"_ _15d\"> </span>498<span class=\"_ _1ae\"> </span>(361)<span class=\"_ _16c\"> </span>-<span class=\"_ _25c\"> </span><span class=\"wsf\">5 433<span class=\"_ _6c\"> </span></span>702<span class=\"_ _227\"> </span>10<span class=\"_ _93\"> </span>-<span class=\"_ _137\"> </span><span class=\"ws66\">6 145</span>Andre<span class=\"_ _8\"></span> inntekter <span class=\"_ _8\"></span>og k<span class=\"_ _8\"></span>ostnader<span class=\"_ _19f\"> </span>(261)<span class=\"_ _1bc\"> </span>(13)<span class=\"_ _1b4\"> </span>(55)<span class=\"_ _1b4\"> </span>(32)<span class=\"_ _1bc\"> </span>(21)<span class=\"_ _1b4\"> </span>(39)<span class=\"_ _1a1\"> </span>5<span class=\"_ _259\"> </span>-<span class=\"_ _1b4\"> </span><span class=\"ff8\">(416)<span class=\"_ _16c\"> </span></span>-<span class=\"_ _f9\"> </span>1<span class=\"_ _259\"> </span>-<span class=\"_ _1ae\"> </span><span class=\"ff8\">(415)</span>Driftsresultat<span class=\"_ _9f\"> </span><span class=\"ws3\">1 982<span class=\"_ _1b2\"> </span></span>215<span class=\"_ _137\"> </span><span class=\"ws3\">1 058<span class=\"_ _137\"> </span>1 034<span class=\"_ _6c\"> </span></span>625<span class=\"_ _1bc\"> </span>459<span class=\"_ _cb\"> </span>(356)<span class=\"_ _16c\"> </span>-<span class=\"_ _1d0\"> </span><span class=\"ws3\">5 017<span class=\"_ _6c\"> </span></span>702<span class=\"_ _84\"> </span>11<span class=\"_ _93\"> </span>-<span class=\"_ _b3\"> </span><span class=\"ws3\">5 730</span>Kontantstr<span class=\"_ _8\"></span>\u00f8mKontantstr<span class=\"_ _8\"></span>\u00f8m fra driften<span class=\"_ _fc\"> </span><span class=\"ws3\">1 628<span class=\"_ _1bc\"> </span><span class=\"ls32 ws1f\">240<span class=\"_ _1b2\"> </span></span><span class=\"ws2\">591<span class=\"_ _1bc\"> </span>834<span class=\"_ _1c3\"> </span>469<span class=\"_ _1bc\"> </span>286<span class=\"_ _1e0\"> </span>(297)<span class=\"_ _1b1\"> </span>-<span class=\"_ _1d0\"> </span></span><span class=\"ff8\">3 751<span class=\"_ _6c\"> </span></span><span class=\"ws2\">789<span class=\"_ _ee\"> </span>(97)<span class=\"_ _1b1\"> </span>-<span class=\"_ _15b\"> </span></span><span class=\"ff8 ls32\">4 44<span class=\"_ _3\"></span>3</span></span>   Herav<span class=\"_ _8\"></span> netto fornyelsesinvesteringer<span class=\"_ _87\"> </span><span class=\"ws2\">(658)<span class=\"_ _c8\"> </span>(66)<span class=\"_ _153\"> </span>(811)<span class=\"_ _b4\"> </span>(27<span class=\"_ _b\"></span>4)<span class=\"_ _b3\"> </span>(487)<span class=\"_ _b3\"> </span>(285)<span class=\"_ _c7\"> </span>(44)<span class=\"_ _16c\"> </span>-<span class=\"_ _7e\"> </span><span class=\"ff8 ws3\">(2 625)<span class=\"_ _13f\"> </span></span>(100)<span class=\"_ _af\"> </span>(9)<span class=\"_ _1b1\"> </span>-<span class=\"_ _50\"> </span><span class=\"ff8 ws3\">(2 734)</span></span>Ekspansjonsinvesteringer<span class=\"_ _260\"> </span>(231)<span class=\"_ _1b1\"> </span>-<span class=\"_ _1a\"> </span>(23)<span class=\"_ _1ae\"> </span>(37)<span class=\"_ _1d0\"> </span>(179)<span class=\"_ _1bc\"> </span>(16)<span class=\"_ _1b1\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _153\"> </span>(486)<span class=\"_ _16c\"> </span>-<span class=\"_ _87\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _224\"> </span><span class=\"ff8\">(486)</span>Anvendt kapitalNetto driftskapital<span class=\"_ _26b\"> </span><span class=\"ws3\">1 963<span class=\"_ _1c8\"> </span><span class=\"ws2\">98<span class=\"_ _b2\"> </span>181<span class=\"_ _1bc\"> </span>959<span class=\"_ _ca\"> </span><span class=\"ws17\">1 199<span class=\"_ _1b2\"> </span></span>198<span class=\"_ _160\"> </span>(17<span class=\"_ _3\"></span>7)<span class=\"_ _1b1\"> </span>-<span class=\"_ _b4\"> </span></span></span><span class=\"ff8\">4 421<span class=\"_ _1b4\"> </span></span><span class=\"ws2\">(43)<span class=\"_ _1b2\"> </span>183<span class=\"_ _259\"> </span>-<span class=\"_ _137\"> </span><span class=\"ff8 ws3\">4 561</span></span>Tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _1b2\"> </span><span class=\"ws2\">70<span class=\"_ _227\"> </span>15<span class=\"_ _87\"> </span>-<span class=\"_ _133\"> </span>3<span class=\"_ _87\"> </span>-<span class=\"_ _1c8\"> </span>32<span class=\"_ _259\"> </span>-<span class=\"_ _87\"> </span>-<span class=\"_ _1b2\"> </span><span class=\"ff8\">120<span class=\"_ _259\"> </span></span>-<span class=\"_ _13f\"> </span><span class=\"ws3\">5 212<span class=\"_ _259\"> </span></span>-<span class=\"_ _1b8\"> </span><span class=\"ff8 ws3\">5 332</span></span>Immaterielle eiendeler<span class=\"_ _6d\"> </span><span class=\"ws3\">8 812<span class=\"_ _25c\"> </span>2 084<span class=\"_ _25c\"> </span>5 206<span class=\"_ _1b8\"> </span>7 660<span class=\"_ _25c\"> </span>2 625<span class=\"_ _1b8\"> </span>3 700<span class=\"_ _1c3\"> </span><span class=\"ws2\">449<span class=\"_ _93\"> </span>-<span class=\"_ _208\"> </span></span><span class=\"ff8\">30 536<span class=\"_ _1a1\"> </span></span><span class=\"ws2\">18<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _208\"> </span></span><span class=\"ff8\">30 554</span></span>V<span class=\"_ _b\"></span>arige driftsmidler<span class=\"_ _fd\"> </span>5 204<span class=\"_ _1bc\"> </span><span class=\"ws2\">538<span class=\"_ _25c\"> </span></span>2 894<span class=\"_ _13f\"> </span>1 220<span class=\"_ _b3\"> </span>2 727<span class=\"_ _137\"> </span>1 009<span class=\"_ _1bc\"> </span><span class=\"ls32 ws1f\">243<span class=\"_ _93\"> </span></span><span class=\"ws2\">-<span class=\"_ _139\"> </span></span><span class=\"ff8\">13<span class=\"_ _8\"></span> 835<span class=\"_ _137\"> </span><span class=\"ff2\">1 935<span class=\"_ _13f\"> </span>1 688<span class=\"_ _93\"> </span><span class=\"ws2\">-<span class=\"_ _139\"> </span></span></span><span class=\"wsf\">17 458</span></span>Netto pensjonsforpliktelser<span class=\"_ _17f\"> </span>(921)<span class=\"_ _1b1\"> </span>-<span class=\"_ _c9\"> </span>(244)<span class=\"_ _1b8\"> </span>(334)<span class=\"_ _262\"> </span>(189)<span class=\"_ _1bc\"> </span>(10)<span class=\"_ _1b8\"> </span>(692)<span class=\"_ _1b1\"> </span>-<span class=\"_ _7e\"> </span><span class=\"ff8 ws3\">(2 390)<span class=\"_ _15d\"> </span></span>(16)<span class=\"_ _af\"> </span>(2)<span class=\"_ _16c\"> </span>-<span class=\"_ _7e\"> </span><span class=\"ff8 wsf\">(2<span class=\"_ _8\"></span> 408)</span>Utsatt sk<span class=\"_ _8\"></span>att henf\u00f8rte merverdier<span class=\"_ _264\"> </span>(388)<span class=\"_ _262\"> </span>(218)<span class=\"_ _b3\"> </span>(398)<span class=\"_ _1b8\"> </span>(239)<span class=\"_ _1bc\"> </span>(10)<span class=\"_ _262\"> </span>(179)<span class=\"_ _1b1\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _48\"> </span><span class=\"ff8 wsf\">(1 432)<span class=\"_ _1b1\"> </span></span>-<span class=\"_ _67\"> </span>(4)<span class=\"_ _1b1\"> </span>-<span class=\"_ _236\"> </span><span class=\"ff8 wsf\">(1 436)</span>Anvendt kapital<span class=\"_ _132\"> </span><span class=\"ws3\">14 7<span class=\"_ _b\"></span>40<span class=\"_ _262\"> </span>2 517<span class=\"_ _1b8\"> </span>7 639<span class=\"_ _25c\"> </span>9 269<span class=\"_ _25c\"> </span>6 352<span class=\"_ _b3\"> </span>4 750<span class=\"_ _160\"> </span><span class=\"ws2\">(177)<span class=\"_ _16c\"> </span>-<span class=\"_ _15a\"> </span></span>45 090<span class=\"_ _b4\"> </span>1 894<span class=\"_ _13f\"> </span><span class=\"ls15 ws1f\">7 07<span class=\"_ _3\"></span>7<span class=\"_ _93\"> </span></span><span class=\"ws2\">-<span class=\"_ _36\"> </span></span>54 061</span>N\u00f8kkeltallDriftsmargin EBIT<span class=\"_ _b\"></span> (adj.)<span class=\"_ _26e\"> </span>13,3 %<span class=\"_ _7e\"> </span>12,2<span class=\"_ _8\"></span> %<span class=\"_ _7e\"> </span>15,2 %<span class=\"_ _36\"> </span>14,4 %<span class=\"_ _1b8\"> </span>5,4 %<span class=\"_ _48\"> </span>11,8 %<span class=\"_ _259\"> </span>-<span class=\"_ _66\"> </span><span class=\"ff8\">11,0 %<span class=\"_ _208\"> </span></span>59,6 %<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _139\"> </span><span class=\"ff8\">12,2 %</span>Antall \u00e5rsverk pr<span class=\"_ _b\"></span>. <span class=\"_ _8\"></span>31.12.<span class=\"_ _6d\"> </span><span class=\"ws3\">6 295<span class=\"_ _1b8\"> </span>3 733<span class=\"_ _13f\"> </span>2 818<span class=\"_ _262\"> </span><span class=\"ws17\">2 137<span class=\"_ _b3\"> </span></span></span><span class=\"ls32\">3 907<span class=\"_ _1d0\"> </span></span><span class=\"ws3\">1 527<span class=\"_ _6c\"> </span></span>367<span class=\"_ _1b1\"> </span>-<span class=\"_ _113\"> </span><span class=\"ff8 ws3\">20 784<span class=\"_ _81\"> </span></span>42<span class=\"_ _227\"> </span>13<span class=\"_ _259\"> </span>-<span class=\"_ _208\"> </span><span class=\"ff8 ws3\">20 839</span>Kontantstr<span class=\"_ _b\"></span>\u00f8m <span class=\"_ _3\"></span>i Orkla-format<span class=\"_ _279\"> </span>Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Kontantstr<span class=\"_ _b\"></span>\u00f8m fra merk<span class=\"_ _b\"></span>evarevirk<span class=\"_ _b\"></span>somheten inkl. HK <span class=\"_ _a8\"> </span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _26f\"> </span><span class=\"wse\">5 025<span class=\"_ _15a\"> </span><span class=\"wsc\">5 433</span></span> A<span class=\"_ _b\"></span>vskrivninger<span class=\"_ _270\"> </span><span class=\"wse\">2 096<span class=\"_ _139\"> </span>1 92<span class=\"_ _8\"></span>4</span> <span class=\"_ _271\"> </span>Endring net<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> driftskapital<span class=\"_ _272\"> </span>(2 415)<span class=\"_ _15a\"> </span><span class=\"ws2\">(456)</span> <span class=\"_ _a8\"> </span>Net<span class=\"_ _3\"></span>to<span class=\"_ _b\"></span> fornyelsesinvesteringer<span class=\"_ _273\"> </span>(2 773<span class=\"_ _b\"></span>)<span class=\"_ _274\"> </span>(2 625) <span class=\"_ _a8\"> </span>Kontantstr<span class=\"_ _8\"></span>\u00f8m fra driften (adj.)<span class=\"_ _18d\"> </span><span class=\"ff8 wse\">1 933<span class=\"_ _208\"> </span>4 276</span>Kontanteff<span class=\"_ _b\"></span>ekt av <span class=\"_ _b\"></span>\u00abAndre inntekter\u00bb<span class=\"_ _b\"></span> og  (421)<span class=\"_ _58\"> </span>(525)\u00abAndre<span class=\"_ _b\"></span> kostnader\u00bb<span class=\"_ _b\"></span> samt pensjonerKontantstr<span class=\"_ _b\"></span>\u00f8m <span class=\"_ _3\"></span>fra<span class=\"_ _b\"></span> driften <span class=\"_ _3\"></span>merk<span class=\"_ _8\"></span>evar<span class=\"_ _8\"></span>evirksomheten 1 512<span class=\"_ _50\"> </span>3 751inkl. HKKontantstr<span class=\"_ _b\"></span>\u00f8m <span class=\"_ _3\"></span>fra<span class=\"_ _b\"></span> driften <span class=\"_ _3\"></span><span class=\"ws2\"> </span>2 316<span class=\"_ _224\"> </span><span class=\"ws2\">692</span>Industrial &amp; Financial InvestmentsBetalte sk<span class=\"_ _b\"></span>at<span class=\"_ _3\"></span>ter<span class=\"_ _275\"> </span>(1 400)<span class=\"_ _e9\"> </span><span class=\"ws2\">(907)</span>Mottatte utbyt<span class=\"_ _3\"></span>ter<span class=\"_ _f\"></span>, finansielle<span class=\"_ _b\"></span> poster <span class=\"_ _8\"></span>og  (63<span class=\"_ _b\"></span>)<span class=\"_ _ca\"> </span>139andre<span class=\"_ _b\"></span> betalingerKontantstr<span class=\"_ _b\"></span>\u00f8m f\u00f8r kapitaltransak<span class=\"_ _b\"></span>sjoner<span class=\"_ _ac\"> </span><span class=\"ff8\">2 365<span class=\"_ _e9\"> </span>3 675</span>Betalte utbytter <span class=\"_ _b\"></span>og kj\u00f8p/salg <span class=\"_ _b\"></span>egne aksjer<span class=\"_ _242\"> </span><span class=\"wse\">(3 004)<span class=\"_ _13a\"> </span><span class=\"ws25\">(3 130)</span></span>Kontantstr<span class=\"_ _b\"></span>\u00f8m <span class=\"_ _3\"></span>f\u00f8r<span class=\"_ _b\"></span> ekspansjon<span class=\"_ _272\"> </span><span class=\"ff8 ws2\">(639)<span class=\"_ _b3\"> </span>545</span>Ekspansjonsinvesteringer<span class=\"_ _74\"> </span>(447)<span class=\"_ _15a\"> </span>(486)Salg av selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(<span class=\"_ _b\"></span>enterprise value)<span class=\"_ _276\"> </span><span class=\"ws2\">132<span class=\"_ _1a6\"> </span>0</span>Kj\u00f8p av selsk<span class=\"_ _b\"></span>aper (enterprise<span class=\"_ _b\"></span> value)<span class=\"_ _9c\"> </span><span class=\"wse\">(3 099)<span class=\"_ _62\"> </span>(7<span class=\"_ _8\"></span> 030)</span>Netto k<span class=\"_ _b\"></span>ontantstr\u00f8m<span class=\"_ _b6\"> </span><span class=\"ff8 wse\">(4 053<span class=\"_ _b\"></span>)<span class=\"_ _73\"> </span>(6 9<span class=\"_ _b\"></span>71)</span>V<span class=\"_ _b\"></span>alutaeffekt netto r<span class=\"_ _b\"></span>enteb\u00e6rende <span class=\"_ _b\"></span>gjeld<span class=\"_ _177\"> </span>(377)<span class=\"_ _b4\"> </span>593Endring netto renteb\u00e6r<span class=\"_ _b\"></span>ende gjeld<span class=\"_ _103\"> </span><span class=\"ff8 wsc\">4 430<span class=\"_ _e9\"> </span><span class=\"wse\">6 378</span></span>Netto renteb\u00e6rende<span class=\"_ _b\"></span> gjeld<span class=\"_ _26d\"> </span><span class=\"ff8 ws29\">17<span class=\"_ _b\"></span> 188<span class=\"_ _1a4\"> </span><span class=\"wse\">12 758</span></span><span class=\"ws2\">A<span class=\"_ _b\"></span>vstemming operasjonelle<span class=\"_ _b\"></span> aktiviteter IFRS<span class=\"_ _b\"></span> kontantstr<span class=\"_ _8\"></span>\u00f8m mot  </span>k<span class=\"_ _8\"></span>ontantstr\u00f8m Orkla-f<span class=\"_ _8\"></span>ormatBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Kontantstr<span class=\"_ _b\"></span>\u00f8m <span class=\"_ _3\"></span>fra<span class=\"_ _b\"></span> operasjonelle aktiviteter <span class=\"ws2\"> </span>5 230<span class=\"_ _15a\"> </span>6 353IFRS<span class=\"_ _b\"></span> kontantstr<span class=\"_ _b\"></span>\u00f8mPos<span class=\"_ _b\"></span>ter <span class=\"_ _b\"></span>som ikke<span class=\"_ _b\"></span> er inkludert i <span class=\"_ _b\"></span>operasjonelle aktivite<span class=\"_ _b\"></span>ter:Netto fornyelsesinvesteringer<span class=\"_ _b\"></span> (2 773<span class=\"_ _b\"></span>)<span class=\"_ _274\"> </span>(2 625)merk<span class=\"_ _b\"></span>evarevirksomheten inkl.<span class=\"_ _b\"></span> HKNetto fornyelsesinvesteringer<span class=\"_ _b\"></span> <span class=\"ws2\"> </span>(105)<span class=\"_ _7e\"> </span>(109)Industrial &amp; Financial InvestmentsAndre<span class=\"_ _b\"></span> betalinger<span class=\"_ _277\"> </span>13<span class=\"_ _1af\"> </span>56Kontantstr<span class=\"_ _b\"></span>\u00f8m f\u00f8r k<span class=\"_ _b\"></span>apitaltransaksjoner<span class=\"_ _b\"></span> i 2 365<span class=\"_ _208\"> </span>3 675k<span class=\"_ _b\"></span>ontantstr\u00f8m Orkla-formatA<span class=\"_ _b\"></span>vstemming kontanter<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og k<span class=\"_ _8\"></span>ontantekvivalenter<span class=\"_ _8\"></span> mot  netto renteb\u00e6rende<span class=\"_ _b\"></span> gjeld <span class=\"_ _3\"></span>i Orkla-formatBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Endring k<span class=\"_ _b\"></span>ontanter og k<span class=\"_ _b\"></span>ontantekvivalenter<span class=\"_ _b\"></span>  (375)<span class=\"_ _161\"> </span><span class=\"wse\">2 086</span>IFRS<span class=\"_ _b\"></span> kontantstr<span class=\"_ _b\"></span>\u00f8mEndring netto renteb\u00e6r<span class=\"_ _b\"></span>ende gjeld  3 663<span class=\"_ _130\"> </span>3 099IFRS<span class=\"_ _b\"></span> kontantstr<span class=\"_ _b\"></span>\u00f8mNetto renteb\u00e6rende<span class=\"_ _b\"></span> gjeld <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>kj\u00f8pte<span class=\"_ _b\"></span> og solgte <span class=\"ws2\"> </span>1<span class=\"_ _3\"></span>74<span class=\"_ _113\"> </span><span class=\"ls2 wse\">1 219</span>selskaperRenteb\u00e6rende<span class=\"_ _b\"></span> gjeld nye<span class=\"_ _b\"></span> leieav<span class=\"_ _3\"></span>taler<span class=\"_ _195\"> </span>548<span class=\"_ _1ae\"> </span>614T<span class=\"_ _b\"></span>otal valutaeffekt<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>netto renteb\u00e6rende<span class=\"_ _8\"></span> gjeld<span class=\"_ _12d\"> </span><span class=\"ws2\">377<span class=\"_ _15b\"> </span>(593<span class=\"_ _8\"></span>)</span>V<span class=\"_ _b\"></span>alutaeffekt k<span class=\"_ _b\"></span>ontanter <span class=\"_ _b\"></span>og kontantekvivalenter<span class=\"_ _278\"> </span>43<span class=\"_ _160\"> </span>(47)Endring net<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> renteb\u00e6rende<span class=\"_ _8\"></span> gjeld Orkla-format<span class=\"_ _1b0\"> </span>4 430<span class=\"_ _208\"> </span><span class=\"wse\">6 378</span>Not<span class=\"_ _8\"></span>e 8 Geografisk f<span class=\"_ _f\"></span>ord<span class=\"_ _b\"></span>el<span class=\"_ _3\"></span>ing a<span class=\"_ _b\"></span>v an<span class=\"_ _8\"></span>v<span class=\"_ _b\"></span>end<span class=\"_ _b\"></span>t kapi<span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>al, inv<span class=\"_ _f\"></span>estering<span class=\"_ _8\"></span>er o<span class=\"_ _8\"></span>g antal<span class=\"_ _3\"></span>l \u00e5rsv<span class=\"_ _b\"></span>er<span class=\"_ _8\"></span>k                           Anvendt<span class=\"_ _8\"></span> kapital<span class=\"_ _1c8\"> </span>                           Investeringer\ue61d<span class=\"_ _16c\"> </span>                           <span class=\"_ _8\"></span>Antall \u00e5rsverkBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _1f1\"> </span>2022<span class=\"_ _8d\"> </span>2021<span class=\"_ _f3\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _9b\"> </span>2022<span class=\"_ _38\"> </span>2021Norge<span class=\"_ _27a\"> </span><span class=\"ls11 wsc\">24 156<span class=\"_ _1bc\"> </span></span><span class=\"ws25\">22 127<span class=\"_ _f3\"> </span></span>736<span class=\"_ _1a9\"> </span><span class=\"ls13 ws15\">8<span class=\"_ _3\"></span>57<span class=\"_ _f9\"> </span></span><span class=\"wse\">2 667<span class=\"_ _67\"> </span>2 854</span>Sverige<span class=\"_ _1eb\"> </span><span class=\"ls13\">8<span class=\"_ _3\"></span> 479<span class=\"_ _1a1\"> </span></span><span class=\"wse\">7<span class=\"_ _b\"></span> 631<span class=\"_ _f3\"> </span><span class=\"ws2\">633<span class=\"_ _8f\"> </span>493<span class=\"_ _1a6\"> </span></span>3 048<span class=\"_ _f0\"> </span>3 305</span>Danmark<span class=\"_ _1f0\"> </span><span class=\"ls11\">6 7<span class=\"_ _3\"></span>79<span class=\"_ _99\"> </span></span><span class=\"wse\">5 891<span class=\"_ _f3\"> </span></span>437<span class=\"_ _f2\"> </span>528<span class=\"_ _1ce\"> </span><span class=\"wse\">1 620<span class=\"_ _91\"> </span>1 579</span>Finland og Island<span class=\"_ _27b\"> </span><span class=\"wse\">5 250<span class=\"_ _81\"> </span>4 841<span class=\"_ _f2\"> </span><span class=\"ws2\">255<span class=\"_ _8c\"> </span>106<span class=\"_ _d0\"> </span></span>1 013<span class=\"_ _38\"> </span><span class=\"ws2\">961</span></span>Baltikum<span class=\"_ _20b\"> </span><span class=\"wse\">3 234<span class=\"_ _99\"> </span>2 501<span class=\"_ _8f\"> </span></span>656<span class=\"_ _8c\"> </span>521<span class=\"_ _d0\"> </span><span class=\"wse\">1 613<span class=\"_ _f5\"> </span>1 643</span>Norden og Baltikum<span class=\"_ _27c\"> </span><span class=\"wse\">47<span class=\"_ _b\"></span> 898<span class=\"_ _1b4\"> </span>42 991<span class=\"_ _133\"> </span>2 717<span class=\"_ _f0\"> </span>2 505<span class=\"_ _1bb\"> </span>9 961<span class=\"_ _ee\"> </span>10 342</span>\u00d8vrige Eur<span class=\"_ _b\"></span>opa<span class=\"_ _12\"> </span><span class=\"wse\">10 565<span class=\"_ _af\"> </span>8 288<span class=\"_ _f3\"> </span></span>592<span class=\"_ _f3\"> </span>682<span class=\"_ _1a6\"> </span><span class=\"wse\">5<span class=\"_ _8\"></span> 564<span class=\"_ _f0\"> </span>6 033</span>\u00d8vrige ver<span class=\"_ _b\"></span>den<span class=\"_ _27d\"> </span>4 695<span class=\"_ _237\"> </span>2 782<span class=\"_ _fa\"> </span>75<span class=\"_ _f8\"> </span>96<span class=\"_ _7f\"> </span><span class=\"ls11\">4 07<span class=\"_ _3\"></span>1<span class=\"_ _1a1\"> </span></span>4 464Sum<span class=\"_ _27e\"> </span>63 158<span class=\"_ _1b4\"> </span><span class=\"wse\">54 061<span class=\"_ _f0\"> </span>3 384<span class=\"_ _f0\"> </span>3 283<span class=\"_ _1b6\"> </span>19 596<span class=\"_ _145\"> </span>20 839</span>Sammenheng mellom segmenter og \u00abInvesteringer\u00bb:Netto fornyelsesinvesteringer<span class=\"_ _b\"></span> fra <span class=\"_ _b\"></span>segmenter (se note 7)<span class=\"_ _a2\"> </span>2 878<span class=\"_ _f0\"> </span>2 734Salg av <span class=\"_ _b\"></span>driftsmidler (se<span class=\"_ _b\"></span> kontantstr\u00f8m<span class=\"_ _b\"></span>)<span class=\"_ _18b\"> </span>46<span class=\"_ _164\"> </span>81Ekspansjonsinvesteringer<span class=\"_ _b\"></span> (se note<span class=\"_ _b\"></span> 7)<span class=\"_ _27f\"> </span><span class=\"ls13 ws15\">4<span class=\"_ _3\"></span>47<span class=\"_ _8f\"> </span></span>486Endring leverand\u00f8rgjeld <span class=\"_ _b\"></span>for investeringer<span class=\"_ _230\"> </span>13<span class=\"_ _15f\"> </span>(18)Sum<span class=\"_ _280\"> </span><span class=\"wse\">3 384<span class=\"_ _f0\"> </span>3 283</span>1 <span class=\"_ _77\"> </span>Gjelder ikke<span class=\"_ _8\"></span> anleggsmidler tilkommet<span class=\"_ _8\"></span> via oppkj\u00f8pte<span class=\"_ _b\"></span> selskaper<span class=\"_ _8\"></span>.<span class=\"_ _281\"></span><span class=\"ff4 ls2 ws2\">Not<span class=\"_ _8\"></span>e 9 </span>I<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>ntek<span class=\"_ _3\"></span>tsf\u00f8ri<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>g P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>IFRS<span class=\"_ _b\"></span> 15 <span class=\"_ _b\"></span>\u00abDriftsinntekter fra<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>ontrakter<span class=\"_ _8\"></span> med kunder\u00bb<span class=\"_ _8\"></span> etabler<span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>et teoretisk<span class=\"_ _8\"></span> rammeverk<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span> innregning <span class=\"_ _8\"></span>og m\u00e5ling av k<span class=\"_ _b\"></span>onsernets inntekter i merk<span class=\"_ _b\"></span>evarevirksomheten <span class=\"_ _b\"></span>og i Hydro P<span class=\"_ _8\"></span>ower<span class=\"_ _b\"></span>. Inntektsf\u00f8ringstidspunkt bestemmes<span class=\"_ _b\"></span> gjennom en f<span class=\"_ _8\"></span>emstegsmodell hvor hovedpunktene<span class=\"_ _b\"></span> er identifisering av<span class=\"_ _b\"></span> en kundek<span class=\"_ _8\"></span>ontrakt,<span class=\"_ _8\"></span> identifisering av <span class=\"_ _8\"></span>separate<span class=\"_ _8\"></span> leveringsforpliktelser<span class=\"_ _b\"></span>, fastsettelse av<span class=\"_ _8\"></span> transak<span class=\"_ _b\"></span>sjonspris, allok<span class=\"_ _8\"></span>ering av <span class=\"_ _8\"></span>transak<span class=\"_ _8\"></span>sjonsprisen p\u00e5 <span class=\"_ _b\"></span>separate leveringsforpliktelser<span class=\"_ _8\"></span> og inntektsf\u00f8ring <span class=\"_ _b\"></span>ved oppfyllelse av<span class=\"_ _b\"></span> leveringsforpliktelsene. Med innregning menes<span class=\"_ _8\"></span> n\u00e5r <span class=\"_ _8\"></span>et bel\u00f8p<span class=\"_ _8\"></span> sk<span class=\"_ _8\"></span>al tas<span class=\"_ _8\"></span> til inntekt<span class=\"_ _8\"></span> og med m\u00e5ling hvor<span class=\"_ _b\"></span> mye som <span class=\"_ _8\"></span>skal inntektsf\u00f8res.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Et foretak<span class=\"_ _b\"></span> oppfyller en leveringsforpliktelse ved \u00e5 overf\u00f8re<span class=\"_ _8\"></span> kontroll av den avtalte var<span class=\"_ _8\"></span>en eller tjenesten til kunden og inntekt blir inntektsf\u00f8rt <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> tidspunktet for<span class=\"_ _8\"></span> oppfyllelse av<span class=\"_ _b\"></span> leveringsforpliktelsen. Salgsinntekter fr<span class=\"_ _8\"></span>a merk<span class=\"_ _8\"></span>evarevirk<span class=\"_ _b\"></span>somheten er presentert etter fr<span class=\"_ _8\"></span>adrag for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>abatter<span class=\"_ _8\"></span>, merverdiavgift og andre typer<span class=\"_ _8\"></span> offentlige avgifter som f<span class=\"_ _b\"></span>.eks. sukk<span class=\"_ _b\"></span>er<span class=\"_ _3\"></span>var<span class=\"_ _8\"></span>eavgift. Konsernet<span class=\"_ _8\"></span> omsetter <span class=\"_ _8\"></span>varer<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>tjenester i mange ulik<span class=\"_ _b\"></span>e mark<span class=\"_ _8\"></span>eder<span class=\"_ _b\"></span>. Salgsinntekter <span class=\"_ _8\"></span>fra Hydr<span class=\"_ _8\"></span>o P<span class=\"_ _b\"></span>ower  best\u00e5r av<span class=\"_ _b\"></span> salg av <span class=\"_ _8\"></span>elektrisk kr<span class=\"_ _8\"></span>aft som inntektsf<span class=\"_ _8\"></span>\u00f8res<span class=\"_ _8\"></span> ved levering.<span class=\"_ _b\"></span> Driftsinntekter <span class=\"_ _8\"></span>fra Financial Investments<span class=\"_ _b\"></span> utgj\u00f8r i all hovedsak leieinntekter<span class=\"_ _b\"></span> fra utleie<span class=\"_ _8\"></span> av eiendom samt<span class=\"_ _8\"></span> salg av<span class=\"_ _8\"></span> boliger <span class=\"_ _b\"></span>som utvikles og bygges<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>Orkla Financial Investments. Leieinntektene innr<span class=\"_ _8\"></span>egnes l\u00f8pende<span class=\"_ _8\"></span> over<span class=\"_ _b\"></span> leieperioden. V<span class=\"_ _b\"></span>ederlag kny<span class=\"_ _3\"></span>ttet <span class=\"_ _b\"></span>til boligprosjekter inntektsf\u00f8res<span class=\"_ _b\"></span> ved overlevering av<span class=\"_ _8\"></span> boligen, <span class=\"_ _b\"></span>og i utviklings- og byggeperioden f<span class=\"_ _8\"></span>\u00f8res<span class=\"_ _8\"></span> p\u00e5l\u00f8pte prosjektutgifter<span class=\"_ _8\"></span> som varelager<span class=\"_ _b\"></span>.Ford<span class=\"_ _3\"></span>eling av ekstern<span class=\"_ _3\"></span>e drif<span class=\"_ _3\"></span>tsinntek<span class=\"_ _3\"></span>terBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Merk<span class=\"_ _b\"></span>evarevirksomheten<span class=\"_ _282\"> </span><span class=\"wse\"> 55 394 <span class=\"_ _61\"> </span><span class=\"ws25\"> 49 187<span class=\"_ _8\"></span> </span></span>HK<span class=\"_ _283\"> </span><span class=\"ls11 wsc\"> 12 <span class=\"_ _1b4\"> </span><span class=\"wse\"> 44 </span></span>Merk<span class=\"_ _8\"></span>evarevirk<span class=\"_ _b\"></span>somheten inkl. HK<span class=\"_ _103\"> </span><span class=\"wsc\"> <span class=\"_ _3\"></span>55<span class=\"_ _8\"></span> 406<span class=\"_ _54\"> </span> 49 231 </span>Hydro<span class=\"_ _b\"></span> Power<span class=\"_ _5b\"> </span><span class=\"ls11\"> 2 744 <span class=\"_ _15a\"> </span></span><span class=\"ws25\"> 1 177 </span>Financial Investments<span class=\"_ _284\"> </span><span class=\"ls11\"> 241<span class=\"_ _1b2\"> </span> 3<span class=\"_ _3\"></span>3 </span>Industrial &amp; Financial Investments<span class=\"_ _6d\"> </span><span class=\"wse\"> 2 985<span class=\"_ _36\"> </span><span class=\"ws29\"> 1 <span class=\"_ _3\"></span>210<span class=\"_ _8\"></span> </span></span>Sum eksterne<span class=\"_ _b\"></span> drif<span class=\"_ _3\"></span>tsinntekter<span class=\"_ _200\"> </span><span class=\"wse\"> 58 391 <span class=\"_ _5a\"> </span></span> <span class=\"_ _3\"></span>50 441 Se note<span class=\"_ _b\"></span> 7 Segmenter<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> yt<span class=\"_ _3\"></span>terligere<span class=\"_ _b\"></span> fordeling av<span class=\"_ _b\"></span> inntektene i merk<span class=\"_ _b\"></span>evare-virksomheten samt<span class=\"_ _b\"></span> drifts <span class=\"_ _5\"></span>inntektene<span class=\"_ _8\"></span> fordelt<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> geografisk<span class=\"_ _8\"></span>e omr<span class=\"_ _b\"></span>\u00e5der<span class=\"_ _b\"></span>.Ek<span class=\"_ _8\"></span>sterne driftsinntekter i merk<span class=\"_ _8\"></span>eva<span class=\"_ _8\"></span>revir<span class=\"_ _8\"></span>ksomhet<span class=\"_ _8\"></span>en fordelt p\u00e5 salgskana<span class=\"_ _8\"></span>ler:Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Dagligvare<span class=\"_ _285\"> </span><span class=\"wsc\"> 27 446 <span class=\"_ _134\"> </span><span class=\"wse\"> 26 675 </span></span>1Spesialisert handel 6 641 <span class=\"_ _161\"> </span><span class=\"ls11 ws2\"> 5 910 </span>2Industri 7 160 <span class=\"_ _19e\"> </span><span class=\"ls11 ws2\"> 6 08<span class=\"_ _3\"></span>4 </span>Hotell, restaurant<span class=\"_ _b\"></span> og catering<span class=\"_ _286\"> </span><span class=\"ls11 ws2\"> 6 253 <span class=\"_ _4e\"> </span><span class=\"wse\"> 4 7<span class=\"_ _3\"></span>25 </span></span>3Eksport 4 54<span class=\"_ _3\"></span>6 <span class=\"_ _4e\"> </span><span class=\"ws2\"> 3 279 </span>\u00d8vrige k<span class=\"_ _b\"></span>analer<span class=\"_ _29\"> </span><span class=\"ls11\"> 3 3<span class=\"_ _3\"></span>48 <span class=\"_ _1a4\"> </span> 2 5<span class=\"_ _3\"></span>14 </span>T<span class=\"_ _b\"></span>otalt ek<span class=\"_ _8\"></span>sternt salg merkev<span class=\"_ _8\"></span>arevirk<span class=\"_ _b\"></span>somheten<span class=\"_ _1b1\"> </span><span class=\"wse\"> 55 394<span class=\"_ _4f\"> </span><span class=\"ws29\"> 49 187<span class=\"_ _8\"></span> </span></span>1 <span class=\"_ _77\"> </span>Eksternt<span class=\"_ _8\"></span> salg hvor<span class=\"_ _8\"></span> produktene<span class=\"_ _8\"></span> selges<span class=\"_ _b\"></span> p\u00e5 spesialiserte utsalgssteder<span class=\"_ _b\"></span>.2 <span class=\"_ _5a\"> </span>Eksternt salg til andre<span class=\"_ _8\"></span> industrielle selskaper<span class=\"_ _8\"></span> eller business-to-business kunder<span class=\"_ _b\"></span>.3 <span class=\"_ _5a\"> </span>Ek<span class=\"_ _8\"></span>sternt <span class=\"_ _8\"></span>salg utenfor<span class=\"_ _8\"></span> hjemmemarkedet.Salg er i all <span class=\"_ _3\"></span>hovedsak vur<span class=\"_ _8\"></span>dert som en enk<span class=\"_ _b\"></span>eltst\u00e5ende leveringsforpliktelse som er oppfylt<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>inntektsf\u00f8res<span class=\"_ _b\"></span> ved over<span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>\u00f8ring av var<span class=\"_ _8\"></span>er til motpart. Inntektsf\u00f8ring skjer<span class=\"_ _b\"></span> enten ved <span class=\"_ _3\"></span>avgang fra k<span class=\"_ _8\"></span>onsernets<span class=\"_ _8\"></span> fabrikklokale eller<span class=\"_ _b\"></span> ved ank<span class=\"_ _b\"></span>omst p\u00e5 kundens<span class=\"_ _b\"></span> eiendom.<span class=\"_ _b\"></span> Salg som ikk<span class=\"_ _b\"></span>e inntektsf\u00f8res<span class=\"_ _b\"></span> p\u00e5 <span class=\"_ _b\"></span>et bestemt tidspunkt, er<span class=\"_ _b\"></span> vurdert \u00e5 ikke<span class=\"_ _b\"></span> v\u00e6re vesentlig for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>onsernet.Salg inntektsf\u00f8res til den forventede ver<span class=\"_ _b\"></span>dien <span class=\"_ _3\"></span>av vederlaget<span class=\"_ _8\"></span> etter fradr<span class=\"_ _8\"></span>ag for ytelser til k<span class=\"_ _b\"></span>under herunder <span class=\"_ _b\"></span>estimerte bonusvederlag, r<span class=\"_ _b\"></span>abat<span class=\"_ _3\"></span>ter<span class=\"_ _b\"></span> og nedprisning av sesongv<span class=\"_ _b\"></span>arer<span class=\"_ _b\"></span>. Det er pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember 2022 satt av 1,6<span class=\"fcc ws2\"> <span class=\"fc3\">mr<span class=\"_ _b\"></span>d. kroner<span class=\"_ _b\"></span> i totale </span></span>rabatter (1,5<span class=\"_ _b\"></span> mrd. kroner<span class=\"_ _b\"></span> i 2021) presentert under<span class=\"_ _b\"></span> \u00abLeverand\u00f8r<span class=\"_ _b\"></span>- og annen handelsgjeld\u00bb<span class=\"_ _b\"></span> i balansen, se<span class=\"_ _b\"></span> note 27<span class=\"_ _b\"></span>. Dette<span class=\"_ _b\"></span> er i hovedsak<span class=\"_ _b\"></span> \u00e5rsrabatter som vil betales<span class=\"_ _b\"></span> ut i p\u00e5f\u00f8lgende<span class=\"_ _b\"></span> \u00e5r<span class=\"_ _b\"></span>. Konsernet<span class=\"_ _b\"></span> har for<span class=\"_ _b\"></span> \u00f8vrig ikk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>vesentlige balansef\u00f8rte leveringsforpliktelser<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kny<span class=\"_ _3\"></span>ttet til salgsinntekter<span class=\"_ _f\"></span>.Drif<span class=\"_ _3\"></span>tsinn<span class=\"_ _3\"></span>tekter<span class=\"_ _3\"></span> Industrial<span class=\"_ _3\"></span> &amp; Finan<span class=\"_ _3\"></span>cial Inv<span class=\"_ _8\"></span>es<span class=\"_ _3\"></span>tments<span class=\"_ _3\"></span> I Hydro<span class=\"_ _b\"></span> Power<span class=\"_ _b\"></span> blir ek<span class=\"_ _b\"></span>sternt salg av<span class=\"_ _b\"></span> elektrisk<span class=\"_ _b\"></span> kraft inntektsf\u00f8rt basert p\u00e5<span class=\"_ _b\"></span> pris avtalt med k<span class=\"_ _b\"></span>unde ved levering.<span class=\"_ _b\"></span> Elektrisk kraft<span class=\"_ _b\"></span> selges i hovedsak<span class=\"_ _b\"></span> fra<span class=\"_ _b\"></span> kraftverk<span class=\"_ _b\"></span>ene i Saudefaldene<span class=\"_ _b\"></span> og Sarpsfoss.<span class=\"_ _b\"></span> Innenfor<span class=\"_ _b\"></span> Financial Investments blir husleieinntekter<span class=\"_ _b\"></span> inntektsf\u00f8rt l\u00f8pende. V<span class=\"_ _b\"></span>ederlag kny<span class=\"_ _3\"></span>ttet <span class=\"_ _8\"></span>til boligprosjekter<span class=\"_ _b\"></span> som <span class=\"_ _8\"></span>selskapet har<span class=\"_ _b\"></span> resultatansvar<span class=\"_ _8\"></span> f<span class=\"_ _8\"></span>or<span class=\"_ _b\"></span>, inntektsf\u00f8res<span class=\"_ _b\"></span> ved overlevering. Dette betyr <span class=\"_ _3\"></span>at<span class=\"_ _8\"></span> det kan g\u00e5<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>lang tid fra<span class=\"_ _b\"></span> oppstar<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>et byggeprosjekt <span class=\"_ _b\"></span>til inntektene k<span class=\"_ _b\"></span>ommer i regnsk<span class=\"_ _b\"></span>apet. I mellomfasen f\u00f8res<span class=\"_ _b\"></span> p\u00e5l\u00f8pte prosjektutgifter<span class=\"_ _b\"></span> som <span class=\"_ _b\"></span>varelager<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>se note<span class=\"_ _b\"></span> 23. Eventuelle<span class=\"_ _b\"></span> salg av selskaper<span class=\"_ _f\"></span>, inntektsf\u00f8r<span class=\"_ _8\"></span>es n\u00e5r<span class=\"_ _b\"></span> av<span class=\"_ _3\"></span>talen <span class=\"_ _b\"></span>er <span class=\"_ _8\"></span>gjennomf\u00f8rt.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>Estimatusikk<span class=\"_ _8\"></span>erhet vedr\u00f8rende<span class=\"_ _b\"></span> salgsinntektsreduksjoner<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>merk<span class=\"_ _8\"></span>evarevirk<span class=\"_ _b\"></span>somheten er omtalt i note 4.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Orkla har som m\u00e5l \u00e5 utvikle en bedriftskultur preget av godt skj\u00f8nn og god evne<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>\u00e5 h\u00e5ndtere<span class=\"_ _8\"></span> regelverk <span class=\"_ _b\"></span>og etisk<span class=\"_ _8\"></span>e utfor<span class=\"_ _8\"></span>dringer<span class=\"_ _b\"></span>. Konsernet<span class=\"_ _8\"></span> har nulltoler<span class=\"_ _8\"></span>anse <span class=\"_ _8\"></span>for k<span class=\"_ _b\"></span>orrupsjon, avtaler om prissamarbeid, mark<span class=\"_ _b\"></span>edsdeling, eller<span class=\"_ _b\"></span> tiltak <span class=\"_ _8\"></span>som begrenser<span class=\"_ _8\"></span> den <span class=\"_ _8\"></span>frie k<span class=\"_ _b\"></span>onkurransen. Det<span class=\"_ _8\"></span> gjennomf\u00f8res<span class=\"_ _b\"></span> regelmessig intern oppl\u00e6ring og <span class=\"_ _b\"></span>oppf\u00f8lging av k<span class=\"_ _8\"></span>onsernets <span class=\"_ _b\"></span>selskaper for<span class=\"_ _b\"></span> \u00e5 redusere<span class=\"_ _b\"></span> risikoen for<span class=\"_ _b\"></span> regelverksbrudd.<span class=\"_ _287\"></span><span class=\"ff4 ls7 ws8\">Note 10 </span>V<span class=\"_ _f\"></span>arekostnader<span class=\"_ _3\"></span> P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>V<span class=\"_ _b\"></span>arekostnader<span class=\"_ _8\"></span> p\u00e5l\u00f8per i <span class=\"_ _b\"></span>takt med solgte <span class=\"_ _b\"></span>varer <span class=\"_ _8\"></span>etter <span class=\"_ _8\"></span>en prismessig <span class=\"_ _8\"></span>\u00abf\u00f8rst inn f<span class=\"_ _8\"></span>\u00f8rst ut\u00bb<span class=\"_ _b\"></span>  <span class=\"_ _3c\"></span>tiln\u00e6rming.<span class=\"_ _8\"></span> Endringer i <span class=\"_ _3\"></span>beholdning av egenproduserte<span class=\"_ _8\"></span> varer<span class=\"_ _8\"></span> vil v\u00e6re<span class=\"_ _b\"></span> tiln\u00e6rmet <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>esultat-n\u00f8ytral <span class=\"_ _3\"></span>ut<span class=\"_ _8\"></span> fra en fullk<span class=\"_ _8\"></span>ostprising. V<span class=\"_ _b\"></span>areforbruk<span class=\"_ _b\"></span>et er korr<span class=\"_ _8\"></span>elert til salget, og periodisering av  <span class=\"_ _3c\"></span>var<span class=\"_ _8\"></span>eforbruk<span class=\"_ _8\"></span>et skjer<span class=\"_ _8\"></span>  <span class=\"_ _3c\"></span>gjennom endringer<span class=\"_ _8\"></span> i varelager<span class=\"_ _b\"></span>. Dette gjelder b\u00e5de for<span class=\"_ _8\"></span> innkj\u00f8pte r\u00e5varer<span class=\"_ _8\"></span> og for<span class=\"_ _8\"></span> handelsvarer<span class=\"_ _b\"></span>. Innkj\u00f8pte varer<span class=\"_ _b\"></span> er ikke en k<span class=\"_ _8\"></span>ostnad, det<span class=\"_ _8\"></span> er f\u00f8rst n\u00e5r v<span class=\"_ _8\"></span>arene<span class=\"_ _8\"></span> settes i <span class=\"_ _3\"></span>pr<span class=\"_ _8\"></span>oduksjon at var<span class=\"_ _8\"></span>eforbruk<span class=\"_ _8\"></span>et oppst\u00e5r<span class=\"_ _b\"></span>.V<span class=\"_ _b\"></span>areforbruk<span class=\"_ _b\"></span>et beregnes<span class=\"_ _b\"></span> og innregnes<span class=\"_ _b\"></span> i hovedsak gjennom standardk<span class=\"_ _b\"></span>ostsystemer<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>V<span class=\"_ _b\"></span>arer p\u00e5<span class=\"_ _b\"></span> lager k<span class=\"_ _b\"></span>ontrolltelles minst <span class=\"_ _b\"></span>\u00e9n gang pr<span class=\"_ _b\"></span>. \u00e5r<span class=\"_ _f\"></span>. Endringen i beholdning av<span class=\"_ _b\"></span> egenproduserte<span class=\"_ _8\"></span> fer<span class=\"_ _b\"></span>digvarer <span class=\"_ _b\"></span>er av<span class=\"_ _b\"></span> vesentlighetshensyn  <span class=\"_ _3d\"></span>presentert p\u00e5<span class=\"_ _8\"></span> linjen for<span class=\"_ _b\"></span> var<span class=\"_ _8\"></span>ek<span class=\"_ _b\"></span>ostnader<span class=\"_ _b\"></span>.De <span class=\"_ _b\"></span>st\u00f8rste produktgruppene<span class=\"_ _b\"></span> i 2022 <span class=\"_ _b\"></span>er (tall i parentes<span class=\"_ _b\"></span> er <span class=\"_ _b\"></span>tilsvarende<span class=\"_ _b\"></span> rangering i 2021):1. <span class=\"_ _4\"> </span>(1.) Emballasje<span class=\"_ _b\"></span> 7<span class=\"_ _b\"></span>. <span class=\"_ _28a\"> </span>(6.) <span class=\"_ _202\"> </span>Animalsk<span class=\"_ _8\"></span> kj\u00f8tt2. <span class=\"_ _288\"> </span>(2.) <span class=\"_ _289\"> </span>V<span class=\"_ _b\"></span>egetabilsk olje<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>margarin8.  <span class=\"_ _19d\"> </span>(8.) <span class=\"_ _28b\"> </span>Frukt <span class=\"_ _b\"></span>og b\u00e6r3. <span class=\"_ _4\"> </span>(3.) Tilsetningsstoff<span class=\"_ _8\"></span>er9.  <span class=\"_ _19c\"> </span>(9.) <span class=\"_ _202\"> </span>Sukker4. <span class=\"_ _4\"> </span>(4.) Meieripr<span class=\"_ _8\"></span>odukter10. <span class=\"_ _3b\"> </span>(10.) <span class=\"_ _19c\"> </span>Marine produkter5.  <span class=\"_ _19d\"> </span>(5.) <span class=\"_ _289\"> </span>K<span class=\"_ _8\"></span>ornbaserte pr<span class=\"_ _8\"></span>odukter 11. <span class=\"_ _28c\"> </span>(11.)  <span class=\"_ _289\"> </span>N\u00f8tter 6. <span class=\"_ _204\"></span>(7<span class=\"_ _8\"></span>.) Gr\u00f8nnsak<span class=\"_ _b\"></span>er 12. <span class=\"_ _4\"> </span>(12.) <span class=\"_ _19c\"> </span>Kakao<span class=\"_ _b\"></span> og sjokoladeB    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Utfordringene<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til klimaendringer<span class=\"_ _b\"></span> og r\u00e5var<span class=\"_ _8\"></span>eknapphet medf\u00f8rer<span class=\"_ _b\"></span> risiko<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span> \u00f8kning i r\u00e5var<span class=\"_ _8\"></span>ekostnader<span class=\"_ _f\"></span>, redusert tilgang p\u00e5<span class=\"_ _b\"></span> enk<span class=\"_ _8\"></span>elte r\u00e5v<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> og brudd p\u00e5<span class=\"_ _8\"></span> Orklas<span class=\"_ _b\"></span> etisk<span class=\"_ _8\"></span>e leverand\u00f8rkr<span class=\"_ _8\"></span>av<span class=\"_ _b\"></span>. Orkla bidr<span class=\"_ _8\"></span>ar <span class=\"_ _8\"></span>til \u00e5 <span class=\"_ _b\"></span>sikre ansvarsfull produk<span class=\"_ _b\"></span>sjon av r\u00e5var<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>gjennom leverand\u00f8roppf<span class=\"_ _8\"></span>\u00f8lging, sertifiseringsordninger<span class=\"_ _b\"></span>, deltak<span class=\"_ _b\"></span>else i bransjeinitiativ<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>samarbeidsprosjekter med myndigheter og ek<span class=\"_ _b\"></span>sper<span class=\"_ _3\"></span>torganisasjoner<span class=\"_ _f\"></span>. Konsernet jobber<span class=\"_ _b\"></span> m\u00e5lrettet for at<span class=\"_ _8\"></span> alle prioriterte<span class=\"_ _8\"></span> r\u00e5var<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>skal v\u00e6re<span class=\"_ _b\"></span> b\u00e6rekraftig produsert innen 2025.<span class=\"_ _8\"></span> For \u00e5<span class=\"_ _b\"></span> redusere risik<span class=\"_ _b\"></span>oen for knapphet p\u00e5<span class=\"_ _b\"></span> r\u00e5varer<span class=\"_ _b\"></span>, har<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>onsernet alternative lever<span class=\"_ _8\"></span>and\u00f8rer<span class=\"_ _8\"></span> av risik<span class=\"_ _b\"></span>or\u00e5varer<span class=\"_ _b\"></span>.Orkla vil forhindr<span class=\"_ _8\"></span>e plastforurensning og oppn\u00e5<span class=\"_ _8\"></span> effektiv<span class=\"_ _8\"></span> ressursutny<span class=\"_ _3\"></span>ttelse<span class=\"_ _8\"></span> ved \u00e5 bidra til sirkul\u00e6re<span class=\"_ _b\"></span> verdikjeder for emballasjematerialer<span class=\"_ _b\"></span>. Arbeidet<span class=\"_ _8\"></span> omfatter \u00f8kt bruk av resirkulerte<span class=\"_ _8\"></span> emballasjematerialer<span class=\"_ _b\"></span>, utvikling <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> emballasjel\u00f8sninger som kan gjenvinnes<span class=\"_ _8\"></span> og samarbeid med andre<span class=\"_ _8\"></span> akt\u00f8rer i verdikjeden om tiltak for<span class=\"_ _8\"></span> \u00f8kt gjenvinning.<span class=\"_ _8\"></span> Kostnadene knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til dette arbeidet vurderes<span class=\"_ _b\"></span> som viktige for \u00e5 kunne tilby<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>produkter<span class=\"_ _8\"></span> som m\u00f8ter forventningene fra kunder<span class=\"_ _8\"></span> og forbruk<span class=\"_ _b\"></span>ere.<span class=\"_ _28d\"></span><span class=\"ff4 ls2 ws2\">Not<span class=\"_ _8\"></span>e 1<span class=\"_ _b\"></span>1 </span>L\u00f8n<span class=\"_ _3\"></span>nsk<span class=\"_ _b\"></span>o<span class=\"_ _3\"></span>stnader<span class=\"_ _3\"></span> P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>L\u00f8nn omfatter alle typer<span class=\"_ _8\"></span> godtgj\u00f8relser til egne<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ansatte i konsernet og k<span class=\"_ _8\"></span>ostnadsf\u00f8res<span class=\"_ _8\"></span> n\u00e5r den opptjenes. Or<span class=\"_ _8\"></span>din\u00e6r l\u00f8nn kan v\u00e6re b\u00e5de fastl\u00f8nn og timebasert l\u00f8nn og opptjenes og utbetales l\u00f8pende.<span class=\"_ _b\"></span> Feriel\u00f8nn opptjenes p\u00e5<span class=\"_ _8\"></span> basis av<span class=\"_ _b\"></span> ordin\u00e6r l\u00f8nn <span class=\"_ _b\"></span>og utbetales normalt i feriem\u00e5nedene<span class=\"_ _8\"></span>  <span class=\"_ _5\"></span>etterf\u00f8lgende \u00e5r<span class=\"_ _b\"></span>. Eventuelle bonuser<span class=\"_ _b\"></span> opptjenes <span class=\"_ _b\"></span>og beregnes p\u00e5 bak<span class=\"_ _b\"></span>grunn av ulike resultat<span class=\"_ _3\"></span>m\u00e5l, og utbetales etterskuddsvis.<span class=\"_ _8\"></span> Arbeidsgiveravgift beregnes<span class=\"_ _8\"></span> og kostnadsf\u00f8r<span class=\"_ _8\"></span>es for<span class=\"_ _b\"></span> alle <span class=\"_ _8\"></span>l\u00f8nnsr<span class=\"_ _8\"></span>elaterte<span class=\"_ _b\"></span> kostnader<span class=\"_ _b\"></span> og betales normalt <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>tersk<span class=\"_ _8\"></span>uddsvis annenhver<span class=\"_ _8\"></span> m\u00e5ned. P<span class=\"_ _8\"></span>ensjoner opptjenes<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>henhold til egne<span class=\"_ _8\"></span> regler<span class=\"_ _b\"></span>, se note 12.<span class=\"_ _b\"></span> \u00d8vrige l\u00f8nnskostnader<span class=\"_ _8\"></span> omfatter i hovedsak godtgj\u00f8relse<span class=\"_ _8\"></span> til styret, og opptjenes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>l\u00f8pende<span class=\"_ _8\"></span> ut fra egne<span class=\"_ _8\"></span> av<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> godkjent av generalforsamlingen.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Orkla \u00f8nsk<span class=\"_ _b\"></span>er \u00e5 v\u00e6re<span class=\"_ _b\"></span> en <span class=\"_ _3\"></span>attraktiv<span class=\"_ _8\"></span> arbeidsgiver med gode arbeidsforhold og <span class=\"_ _3\"></span>rettfer<span class=\"_ _8\"></span>dige og k<span class=\"_ _8\"></span>onkurransedyktige<span class=\"_ _8\"></span> betingelser <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> alle ansatte. L\u00f8nnsfastsettelsen <span class=\"_ _8\"></span>skjer lok<span class=\"_ _8\"></span>alt basert p\u00e5<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>onsernets overor<span class=\"_ _8\"></span>dnede retningslinjer<span class=\"_ _8\"></span> og ved hjelp av eksterne<span class=\"_ _b\"></span> verkt\u00f8y for benchmarking <span class=\"ws2\"> </span>av l\u00f8nn og betingelser<span class=\"_ _8\"></span>. Alle<span class=\"_ _8\"></span> heltidsansatte skal som et minimum, motta l\u00f8nn og tilleggsgoder <span class=\"ws2\"> </span>som er tilstr<span class=\"_ _8\"></span>ekkelige<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> dekk<span class=\"_ _8\"></span>e deres<span class=\"_ _b\"></span> grunnleggende behov.Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _28e\"> </span>2022<span class=\"_ _38\"> </span>2021L\u00f8nn<span class=\"_ _28f\"> </span><span class=\"wse\">(7 832)<span class=\"_ _160\"> </span>(7<span class=\"_ _b\"></span> 279)</span>Arbeidsgiveravgift<span class=\"_ _244\"> </span><span class=\"wse\">(1 328)<span class=\"_ _1bc\"> </span>(1 266)</span>1P<span class=\"_ _b\"></span>ensjonskostnader(553<span class=\"_ _b\"></span>)<span class=\"_ _84\"> </span>(526)\u00d8vrige godtgj\u00f8r<span class=\"_ _b\"></span>elser mv.<span class=\"_ _c1\"> </span><span class=\"ws2\">(4<span class=\"_ _b\"></span>7)<span class=\"_ _80\"> </span>(52)</span>L\u00f8nnsk<span class=\"_ _8\"></span>ostnader<span class=\"_ _290\"> </span><span class=\"wse\">(9 760)<span class=\"_ _155\"> </span><span class=\"ws29\">(9 123<span class=\"_ _b\"></span>)</span></span>Gjennomsnittlig antall \u00e5rsverk<span class=\"_ _26e\"> </span><span class=\"wse\">20 098<span class=\"_ _1b2\"> </span></span><span class=\"ls11\">20 07<span class=\"_ _8\"></span>4</span>1 <span class=\"_ _77\"> </span>P<span class=\"_ _8\"></span>ensjonskostnader<span class=\"_ _b\"></span> er n\u00e6rmer<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>omtalt i note<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>12.Godtgj\u00f8<span class=\"_ _8\"></span>relse t<span class=\"_ _8\"></span>il leden<span class=\"_ _8\"></span>de ansatte<span class=\"ff2 fc3\"> </span>Orklas leder<span class=\"_ _b\"></span>gruppe har hatt <span class=\"_ _b\"></span>f\u00f8lgende <span class=\"_ _b\"></span>opptjening av godtgj\u00f8r<span class=\"_ _b\"></span>else i l\u00f8pet av<span class=\"_ _b\"></span> \u00e5ret: 2022Utbetalt bonus<span class=\"_ _8\"></span> <span class=\"_ _291\"></span> T<span class=\"_ _b\"></span>otal utbetalt <span class=\"_ _291\"></span> Tildelt <span class=\"_ _5\"></span> Opptjent <span class=\"_ _5\"></span> Utbetalt l\u00f8nn og <span class=\"_ _3c\"></span><span class=\"ws2\"> </span>og andre<span class=\"_ _8\"></span> <span class=\"_ _291\"></span> l\u00f8nn og <span class=\"_ _291\"></span><span class=\"ws2\"> </span>Opptjent <span class=\"_ _5\"></span> langtids -<span class=\"ws2\"> </span>pensjons- Sum opptjent <span class=\"_ _291\"></span><span class=\"ws2\"> </span>Bel\u00f8p i <span class=\"_ _b\"></span>1 000 NOKferiepengergodtgj\u00f8relsergodtgj\u00f8relser\u00e5rsbonusinsentiv (L<span class=\"_ _f\"></span>TI)k<span class=\"_ _8\"></span>ostnadog tildelt1Godtgj\u00f8relse<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>onsernsjef7 882<span class=\"_ _1a6\"> </span><span class=\"ws2\">171<span class=\"_ _1e0\"> </span></span>8 053<span class=\"_ _15f\"> </span><span class=\"ws2\">0<span class=\"_ _e2\"> </span>0<span class=\"_ _1c3\"> </span></span>1 988<span class=\"_ _1c3\"> </span>1 988Godtgj\u00f8relse<span class=\"_ _b\"></span> til \u00f8vrige medlemmer i Orklas ledergruppe<span class=\"_ _1ae\"> </span><span class=\"ls11 ws2\">2<span class=\"_ _3\"></span>3 824<span class=\"_ _224\"> </span></span><span class=\"wse\">9 948<span class=\"_ _236\"> </span>33 772<span class=\"_ _15d\"> </span><span class=\"ws25\">3 103<span class=\"_ _224\"> </span></span>4 560<span class=\"_ _1e0\"> </span>5 583<span class=\"_ _113\"> </span><span class=\"ls11 ws2\">1<span class=\"_ _3\"></span>3 246</span></span>1 <span class=\"_ _75\"> </span>K<span class=\"_ _b\"></span>onsernsjef Nils K.<span class=\"_ _8\"></span> Selte <span class=\"_ _b\"></span>tiltr\u00e5dte <span class=\"_ _8\"></span>11. april <span class=\"_ _8\"></span>2022.2021Utbetalt bonus<span class=\"_ _8\"></span> <span class=\"_ _291\"></span> T<span class=\"_ _b\"></span>otal utbetalt <span class=\"_ _291\"></span> Tildelt <span class=\"_ _5\"></span> Opptjent <span class=\"_ _5\"></span> Utbetalt l\u00f8nn og <span class=\"_ _291\"></span><span class=\"ws2\"> </span>og andre<span class=\"_ _8\"></span> <span class=\"_ _291\"></span> l\u00f8nn og <span class=\"_ _291\"></span><span class=\"ws2\"> </span>Opptjent <span class=\"_ _5\"></span> langtids -<span class=\"ws2\"> </span>pensjons- Sum opptjent <span class=\"_ _291\"></span><span class=\"ws2\"> </span>Bel\u00f8p i <span class=\"_ _b\"></span>1 000 NOKferiepengergodtgj\u00f8relsergodtgj\u00f8relser\u00e5rsbonusinsentiv (L<span class=\"_ _f\"></span>TI)k<span class=\"_ _8\"></span>ostnadog tildeltGodtgj\u00f8relse<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>onsernsjef<span class=\"_ _1b3\"> </span><span class=\"wse\">8 504<span class=\"_ _c8\"> </span>3 870<span class=\"_ _1b8\"> </span>12 37<span class=\"_ _b\"></span>4<span class=\"_ _224\"> </span>2 999<span class=\"_ _160\"> </span><span class=\"wsc\">2 451<span class=\"_ _6c\"> </span></span>1 757<span class=\"_ _1b4\"> </span><span class=\"ls13 ws22\">7 20<span class=\"_ _3\"></span>7</span></span>Godtgj\u00f8relse<span class=\"_ _b\"></span> til \u00f8vrige medlemmer i Orklas ledergruppe<span class=\"_ _160\"> </span><span class=\"wse\">27<span class=\"_ _b\"></span> 264<span class=\"_ _15b\"> </span>16 639<span class=\"_ _7e\"> </span>43 903<span class=\"_ _224\"> </span>9 764<span class=\"_ _c8\"> </span>7 760<span class=\"_ _224\"> </span>5 932<span class=\"_ _50\"> </span><span class=\"wsc\">23 456</span></span>Orklas ledergruppe<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har til sammen 680.692 aksjeopsjoner<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i Orkla<span class=\"_ _8\"></span> A<span class=\"_ _8\"></span>SA<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember 2022. Det er ikk<span class=\"_ _b\"></span>e tildelt aksjeopsjoner<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>onsernsjefen siden han ble ansatt i <span class=\"_ _b\"></span>2022. Informasjon <span class=\"_ _b\"></span>om opsjonsordningen <span class=\"_ _b\"></span>er gitt i avsnittet <span class=\"_ _b\"></span>\u00abAksjebaserte insentivordninger\u00bb<span class=\"_ _b\"></span> i denne<span class=\"_ _b\"></span> noten.Det er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>betalt ut en total <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ompensasjon <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> total <span class=\"_ _3\"></span>21,3<span class=\"_ _8\"></span> mill. kroner til tidligere<span class=\"_ _b\"></span> k<span class=\"_ _b\"></span>onsernsjef Jaan Iv<span class=\"_ _b\"></span>ar Semlitsch, hvor<span class=\"_ _b\"></span>av 5,<span class=\"_ _b\"></span>1 mill. kroner<span class=\"_ _b\"></span> vedr\u00f8rer<span class=\"_ _b\"></span> endelig oppgj\u00f8r av<span class=\"_ _b\"></span> opptjente<span class=\"_ _b\"></span> pensjonsrettigheter knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til pensjonsordning for<span class=\"_ _b\"></span> l\u00f8nn over <span class=\"_ _b\"></span>12G. Til \u00f8vrige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>medlemmer i Orklas ledergruppe<span class=\"_ _8\"></span> som har sluttet i Orklak<span class=\"_ _b\"></span>onsernet i 2022,<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> det betalt ut<span class=\"_ _b\"></span> en total k<span class=\"_ _b\"></span>ompensasjon p\u00e5 <span class=\"_ _b\"></span>8,2 mill. kroner<span class=\"_ _f\"></span>. I 2021 ble<span class=\"_ _b\"></span> det <span class=\"_ _b\"></span>tilsvarende<span class=\"_ _8\"></span> utbetalt <span class=\"_ _b\"></span>18,1 mill.<span class=\"_ _8\"></span> kroner<span class=\"_ _f\"></span>. Godtgj\u00f8relse<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>ledende ansatte og styremedlemmer<span class=\"_ _b\"></span> er yt<span class=\"_ _3\"></span>terliger<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>edegjort for<span class=\"_ _b\"></span> i \u00abL\u00f8nn <span class=\"_ _b\"></span>og godtgj\u00f8relser<span class=\"_ _b\"></span> for ledende<span class=\"_ _b\"></span> personer\u00bb p\u00e5<span class=\"_ _b\"></span> side<span class=\"_ _b\"></span> 58 i denne<span class=\"_ _b\"></span> rapporten.Aks<span class=\"_ _8\"></span>jebaser<span class=\"_ _3\"></span>te in<span class=\"_ _8\"></span>sentivor<span class=\"_ _8\"></span>dninger<span class=\"ff2 fc3 ls2 ws2\"> </span>Opsjonsordning<span class=\"ff2 ls2 ws2\"> </span>Orkla innf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> i 2020<span class=\"_ _8\"></span> en langtidsinsentivor<span class=\"_ _8\"></span>dning (L<span class=\"_ _d\"></span>TI-ordning) basert p\u00e5 aksjeopsjoner<span class=\"_ _b\"></span> til erstatning for den tidligere<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ontantbaser<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>L<span class=\"_ _d\"></span>TI-ordningen. Tildeling av opsjoner etter<span class=\"_ _b\"></span> denne ordningen vil skje<span class=\"_ _b\"></span> \u00e9n gang <span class=\"_ _3\"></span>pr<span class=\"_ _b\"></span>. \u00e5r og det<span class=\"_ _8\"></span> er for<span class=\"_ _b\"></span>etat<span class=\"_ _3\"></span>t tildeling i 2021 og <span class=\"_ _3\"></span>2022.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>I \u00abL\u00f8nn og godtgj\u00f8r<span class=\"_ _8\"></span>elser<span class=\"_ _8\"></span> for ledende personer\u00bb<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5 side<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>58<span class=\"_ _8\"></span> gis<span class=\"_ _8\"></span> det yt<span class=\"_ _3\"></span>terliger<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>inf<span class=\"_ _8\"></span>ormasjon kny<span class=\"_ _3\"></span>ttet til <span class=\"_ _3\"></span>kriterier<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or tildeling samt tildeling til ledende ansatte. Den \u00e5rlige tildelingen vil skje med basis i <span class=\"_ _3\"></span>aksjek<span class=\"_ _8\"></span>urs<span class=\"_ _8\"></span> dagen etter general-forsamling.<span class=\"_ _b\"></span> Den samlede <span class=\"_ _b\"></span>opsjonstildelingen for<span class=\"_ _b\"></span> \u00e5ret kan ut\u00f8ves<span class=\"_ _b\"></span> med 20 % etter <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>t \u00e5r<span class=\"_ _b\"></span> (transje <span class=\"_ _b\"></span>1), nye<span class=\"_ _b\"></span> 20 % <span class=\"_ _8\"></span>etter <span class=\"_ _b\"></span>to \u00e5r<span class=\"_ _8\"></span> (transje<span class=\"_ _8\"></span> 2),<span class=\"_ _b\"></span> og <span class=\"_ _8\"></span>de r<span class=\"_ _8\"></span>esterende<span class=\"_ _b\"></span> 60 % <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>tre<span class=\"_ _8\"></span> \u00e5r<span class=\"_ _8\"></span> (transje<span class=\"_ _8\"></span> 3<span class=\"_ _b\"></span>).<span class=\"_ _8\"></span> For <span class=\"_ _b\"></span>Orklas ledergruppe<span class=\"_ _b\"></span> kan imidlertid ikke<span class=\"_ _b\"></span> noen opsjoner<span class=\"_ _b\"></span> ut\u00f8ves f<span class=\"_ _b\"></span>\u00f8r etter<span class=\"_ _b\"></span> tre<span class=\"_ _b\"></span> \u00e5r (som tr<span class=\"_ _b\"></span>ansje 3<span class=\"_ _b\"></span>). Siste<span class=\"_ _b\"></span> ut\u00f8velse kan senest skje<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fem \u00e5r etter<span class=\"_ _8\"></span> tildeling.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Innl\u00f8sningsk<span class=\"_ _8\"></span>urs<span class=\"_ _8\"></span> settes til markedsk<span class=\"_ _8\"></span>urs<span class=\"_ _8\"></span> p\u00e5 <span class=\"_ _b\"></span>tildelingstidspunktet med en <span class=\"_ _b\"></span>\u00f8king p\u00e5 3<span class=\"_ _b\"></span> % p.a. i opptjeningsperioden.<span class=\"_ _b\"></span> Innl\u00f8sningskursen justeres<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> utby<span class=\"_ _3\"></span>tte. <span class=\"_ _8\"></span>V<span class=\"_ _b\"></span>ed eventuell <span class=\"_ _8\"></span>fratredelse<span class=\"_ _b\"></span> bor<span class=\"_ _3\"></span>tfaller<span class=\"_ _b\"></span> alle opsjoner<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e er<span class=\"_ _8\"></span> ut\u00f8vd.Oversikt <span class=\"_ _b\"></span>over utvikling av utest\u00e5ende<span class=\"_ _b\"></span> opsjoner<span class=\"_ _b\"></span> 2022<span class=\"_ _22b\"> </span>2021Antall<span class=\"_ _1ce\"> </span>AntallUtest\u00e5ende opsjoner<span class=\"_ _b\"></span> 1.1.<span class=\"_ _26b\"> </span><span class=\"wse\">3<span class=\"_ _8\"></span> 854 529<span class=\"_ _11b\"> </span><span class=\"ws2\">0</span></span>Tildelinger<span class=\"_ _292\"> </span><span class=\"ws25\">2 980 120<span class=\"_ _a5\"> </span><span class=\"wse\">3 95<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span> 529</span></span>Innl\u00f8sninger<span class=\"_ _a6\"> </span>0<span class=\"_ _11b\"> </span>0T<span class=\"_ _b\"></span>ermineringer<span class=\"_ _10b\"> </span><span class=\"wse\">(355 838)<span class=\"_ _23a\"> </span>(103 000)</span>Utest\u00e5ende opsjoner<span class=\"_ _b\"></span> 31.12.<span class=\"_ _266\"> </span>6 478<span class=\"_ _8\"></span> 811<span class=\"_ _1a4\"> </span><span class=\"wse\">3 854 529</span>Herav<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innl\u00f8sbare<span class=\"_ _8\"></span> opsjoner<span class=\"_ _8\"></span> 31.12.<span class=\"_ _183\"> </span>604<span class=\"_ _8\"></span> 429<span class=\"_ _11b\"> </span><span class=\"ws2\">0</span>Beregning av<span class=\"_ _b\"></span> opsjonsverdi Opsjonsverdi beregnes<span class=\"_ _b\"></span> i henhold til Black-Scholes<span class=\"_ _b\"></span> modellen. I <span class=\"_ _b\"></span>tabellen under fremg\u00e5r<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>hvilk<span class=\"_ _b\"></span>e forutsetninger<span class=\"_ _8\"></span> som er<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>lagt<span class=\"_ _8\"></span> til grunn.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Innl\u00f8sningsk<span class=\"_ _8\"></span>urs<span class=\"_ _8\"></span> ved ut\u00f8velse <span class=\"_ _b\"></span>skal justeres<span class=\"_ _b\"></span> for utbetalt<span class=\"_ _b\"></span> utby<span class=\"_ _3\"></span>tte fr<span class=\"_ _8\"></span>em <span class=\"_ _8\"></span>til ut\u00f8velse. 2022   <span class=\"_ _a6\"> </span><span class=\"ws2\">2021</span>T<span class=\"_ _b\"></span>ransje 1<span class=\"_ _155\"> </span>T<span class=\"_ _b\"></span>ransje 2<span class=\"_ _155\"> </span>T<span class=\"_ _b\"></span>ransje 3<span class=\"_ _1a\"> </span>Tr<span class=\"_ _8\"></span>ansje 1<span class=\"_ _155\"> </span><span class=\"ws3\">T<span class=\"_ _b\"></span>ransje 2<span class=\"_ _145\"> </span>Tr<span class=\"_ _8\"></span>ansje 3</span>Antall opsjoner<span class=\"_ _26\"> </span><span class=\"wse\">506 396<span class=\"_ _b3\"> </span>506 396<span class=\"_ _23a\"> </span>1 938 325<span class=\"_ _25c\"> </span></span>604 429<span class=\"_ _1b8\"> </span>604 429<span class=\"_ _23a\"> </span><span class=\"wse\">2 318 836</span>Forventet tid til <span class=\"_ _3\"></span>ut\u00f8velse<span class=\"_ _8\"></span> (\u00e5r)<span class=\"_ _211\"> </span><span class=\"ws2\">2<span class=\"_ _f6\"> </span>3<span class=\"_ _22d\"> </span>4<span class=\"_ _293\"> </span>1<span class=\"_ _f6\"> </span>2<span class=\"_ _ef\"> </span>3</span>Risik<span class=\"_ _b\"></span>ofri rente (%)<span class=\"_ _d1\"> </span>2,68<span class=\"_ _88\"> </span>2,68<span class=\"_ _8e\"> </span>2,68<span class=\"_ _8f\"> </span>0,51<span class=\"_ _8d\"> </span>0,75<span class=\"_ _8e\"> </span>0,93V<span class=\"_ _b\"></span>olatilitet (%)<span class=\"_ _294\"> </span>20,45<span class=\"_ _67\"> </span>20,45<span class=\"_ _67\"> </span>20,45<span class=\"_ _1c2\"> </span>19,11<span class=\"_ _85\"> </span>23,12<span class=\"_ _1b1\"> </span>22,5<span class=\"_ _8\"></span>7Innl\u00f8sningskurs<span class=\"_ _b\"></span> ved tildeling <span class=\"_ _3\"></span>(NOK)<span class=\"_ _295\"> </span><span class=\"ws2\">75,18<span class=\"_ _91\"> </span>75,18<span class=\"_ _171\"> </span>75,18<span class=\"_ _67\"> </span>82,06<span class=\"_ _f0\"> </span>82,06<span class=\"_ _f0\"> </span>82,06</span>Innl\u00f8sningskurs<span class=\"_ _b\"></span> ved f\u00f8rste<span class=\"_ _b\"></span> mulige ut\u00f8velse <span class=\"_ _b\"></span><span class=\"ls2\"> </span>77<span class=\"_ _b\"></span>,44<span class=\"_ _1b1\"> </span><span class=\"ls2 ws2\">79,<span class=\"_ _b\"></span>76<span class=\"_ _91\"> </span>82,15<span class=\"_ _85\"> </span>81,52<span class=\"_ _67\"> </span>84,06<span class=\"_ _f0\"> </span>86,67</span>ekskl.<span class=\"_ _b\"></span> fremtidig utbyttejustering (NOK)V<span class=\"_ _b\"></span>eid gj<span class=\"_ _8\"></span>ennom<span class=\"_ _8\"></span>snittli<span class=\"_ _8\"></span>g gje<span class=\"_ _8\"></span>nv\u00e6<span class=\"_ _8\"></span>ren<span class=\"_ _8\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or<span class=\"_ _3\"></span>ventet<span class=\"_ _8\"></span> tid til ut\u00f8velse for<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>utest\u00e5ende<span class=\"_ _b\"></span> opsjoner pr<span class=\"_ _b\"></span>. 31. desember<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>2022<span class=\"_ _8\"></span> er 2,9 \u00e5r<span class=\"_ _b\"></span>.Opsjonenes p\u00e5virkning p\u00e5<span class=\"_ _b\"></span> regnskapet Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Opptjening av opsjoner<span class=\"_ _23e\"> </span><span class=\"ws2\">32<span class=\"_ _91\"> </span>13</span>Endring avsetning arbeidsgiveravgift<span class=\"_ _1d\"> </span>(0,3<span class=\"_ _b\"></span>)<span class=\"_ _1b2\"> </span>0,3Netto opsjonsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _a1\"> </span><span class=\"ws2\">32<span class=\"_ _171\"> </span>13</span>Gjeld (arbeidsgiveravgift)<span class=\"_ _296\"> </span>0<span class=\"_ _1c8\"> </span>0,3K<span class=\"_ _b\"></span>ontantbaser<span class=\"_ _3\"></span>t L<span class=\"_ _d\"></span>TI-ordning (<span class=\"_ _b\"></span>ordning frem <span class=\"_ _b\"></span>til 2020) Utbetaling fra<span class=\"_ _b\"></span> L<span class=\"_ _f\"></span>TI-or<span class=\"_ _8\"></span>dningen i 2022 <span class=\"_ _b\"></span>er i henhold <span class=\"_ _b\"></span>til den tidliger<span class=\"_ _b\"></span>e k<span class=\"_ _b\"></span>ontant-baserte ordningen.<span class=\"_ _b\"></span> Tildeling til deltagerne i den tidligere<span class=\"_ _b\"></span> ordningen <span class=\"_ _3\"></span>ble<span class=\"_ _8\"></span> gjort siste gang i mai <span class=\"_ _3\"></span>2020,<span class=\"_ _8\"></span> og utbetaling skjer med 1/3 etter 24<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>m\u00e5neder<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>1/3 etter 36 m\u00e5neder<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>1/3 etter <span class=\"_ _b\"></span>48 m\u00e5neder<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>Tildelt bel\u00f8p<span class=\"_ _b\"></span> reguleres med utviklingen i Orklas aksjek<span class=\"_ _b\"></span>urs fra dagen etter<span class=\"_ _b\"></span> generalforsamling og frem til utbetaling.Aksjer<span class=\"_ _b\"></span> med rabatt til ansatte Konsernet<span class=\"_ _b\"></span> har i flere<span class=\"_ _b\"></span> \u00e5r <span class=\"_ _b\"></span>gjennomf\u00f8rt en <span class=\"_ _b\"></span>ordning hvor <span class=\"_ _b\"></span>de ansatte <span class=\"_ _8\"></span>f\u00e5r anledning til \u00e5 kj\u00f8pe<span class=\"_ _b\"></span> et begr<span class=\"_ _b\"></span>enset antall aksjer<span class=\"_ _b\"></span> med en rabatt i f<span class=\"_ _b\"></span>orhold til b\u00f8rskurs.<span class=\"_ _b\"></span> For 2022 ble det<span class=\"_ _b\"></span> tilbudt tre ulik<span class=\"_ _b\"></span>e kj\u00f8psalternativer: <span class=\"_ _3\"></span>30.000,<span class=\"_ _8\"></span> 15.000<span class=\"_ _8\"></span> og 10.000 NOK (bel\u00f8p<span class=\"_ _b\"></span> f\u00f8r<span class=\"_ _b\"></span> rabatt). Rabatten var<span class=\"_ _b\"></span> 15<span class=\"_ _b\"></span> % i forhold til b\u00f8rsk<span class=\"_ _b\"></span>urs i 2022.<span class=\"_ _b\"></span> Bindingstiden for<span class=\"_ _b\"></span> kj\u00f8pte ak<span class=\"_ _b\"></span>sjer er<span class=\"_ _b\"></span> tre<span class=\"_ _b\"></span> \u00e5r<span class=\"_ _b\"></span>. K<span class=\"_ _b\"></span>ostnadene for<span class=\"_ _b\"></span> aksjespareor<span class=\"_ _b\"></span>dningen i 2022 var<span class=\"_ _b\"></span> ca. 8 mill. kroner<span class=\"_ _b\"></span>.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Opsjoner til ledende ansatte verdsettes<span class=\"_ _8\"></span> baser<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> p\u00e5 opsjonens virk<span class=\"_ _b\"></span>elige verdi p\u00e5 tildelingstidspunktet. <span class=\"_ _b\"></span>Ved <span class=\"_ _8\"></span>verdsettelse benyttes Black-Scholes<span class=\"_ _b\"></span> modellen. Kostnaden <span class=\"_ _8\"></span>ved opsjonen periodiseres over<span class=\"_ _8\"></span> den periode de ansatte opptjener rett til \u00e5 motta opsjonene. Opsjonsk<span class=\"_ _8\"></span>ostnadene k<span class=\"_ _b\"></span>ostnadsf\u00f8res <span class=\"_ _b\"></span>som l\u00f8nn med motpost i egenkapitalen.<span class=\"_ _8\"></span> Arbeidsgiver<span class=\"_ _8\"></span>avgift p\u00e5 ak<span class=\"_ _b\"></span>sjeopsjonsordninger relatert <span class=\"_ _8\"></span>til diff<span class=\"_ _8\"></span>eransen mellom utstedelseskurs<span class=\"_ _8\"></span> og mark<span class=\"_ _b\"></span>edspris p\u00e5 aksjen ved \u00e5rets<span class=\"_ _8\"></span> slutt, er avsatt i forhold til <span class=\"_ _3\"></span>hv<span class=\"_ _8\"></span>a som er<span class=\"_ _8\"></span> opptjent.Salg av ak<span class=\"_ _b\"></span>sjer til ansatte <span class=\"_ _b\"></span>til under markedsver<span class=\"_ _8\"></span>di regnskapsf<span class=\"_ _8\"></span>\u00f8res<span class=\"_ _8\"></span> ved at <span class=\"_ _b\"></span>differansen mellom  mark<span class=\"_ _8\"></span>edsverdi p\u00e5 ak<span class=\"_ _b\"></span>sjene og kj\u00f8pspris<span class=\"_ _b\"></span> blir l\u00f8nnskostnad.Orkla har tidliger<span class=\"_ _8\"></span>e hatt en L<span class=\"_ _f\"></span>TI-ordning <span class=\"_ _3\"></span>hvor<span class=\"_ _8\"></span> siste tildeling skjedde<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> generalforsamlingen i 2020. Kostnadene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyttet til ordningen kostnadsf\u00f8res<span class=\"_ _b\"></span> over opptjeningstiden. <span class=\"_ _297\"></span><span class=\"ff4 ls2 ws2\">Not<span class=\"_ _8\"></span>e 12 </span>Pensjoner P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>I en <span class=\"ff4 ws2\">innskuddsbasert pensjonsplan</span> <span class=\"_ _3\"></span>har<span class=\"_ _8\"></span> foretak<span class=\"_ _b\"></span>et <span class=\"_ _3\"></span>ansv<span class=\"_ _8\"></span>aret for<span class=\"_ _8\"></span> \u00e5 yte et avtalt tilskudd til den ansattes pensjonsbeholdning.<span class=\"_ _8\"></span> Den fremtidige<span class=\"_ _8\"></span> pensjonen er<span class=\"_ _b\"></span> avhengig av bidragenes <span class=\"_ _b\"></span>st\u00f8rrelse og avkastningen p\u00e5<span class=\"_ _8\"></span> pensjonssparingen. N\u00e5r<span class=\"_ _8\"></span> innskuddene<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> betalt gjenst\u00e5r ingen <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span>tterligere<span class=\"_ _8\"></span>  betalingsforpliktelser<span class=\"_ _8\"></span> knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til innskuddspensjonen,<span class=\"_ _b\"></span> og det<span class=\"_ _8\"></span> foreligger<span class=\"_ _b\"></span> ingen forpliktelse \u00e5<span class=\"_ _8\"></span>  <span class=\"_ _5\"></span>balansef\u00f8re. P<span class=\"_ _b\"></span>ensjonskostnaden f<span class=\"_ _8\"></span>or innskuddsplaner<span class=\"_ _b\"></span> vil v<span class=\"_ _8\"></span>\u00e6re lik<span class=\"_ _b\"></span> periodens innskudd <span class=\"_ _8\"></span>til de<span class=\"_ _8\"></span> ansattes pensjonssparing.I en <span class=\"ff4 ws2\">y<span class=\"_ _3\"></span>telsesbasert pensjonsplan</span> har foretak<span class=\"_ _b\"></span>et gitt de ansatte et l\u00f8fte om et fremtidig pensjons-niv\u00e5,<span class=\"_ _8\"></span> normalt angitt i prosent av<span class=\"_ _b\"></span> sluttl\u00f8nn ved pensjonstidspunktet.<span class=\"_ _8\"></span> Foretak<span class=\"_ _8\"></span>et har<span class=\"_ _8\"></span> ansvaret<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span> st\u00f8rrelsen p\u00e5 den fremtidige pensjonsytelsen, og den \u00f8k<span class=\"_ _8\"></span>onomisk<span class=\"_ _8\"></span>e ver<span class=\"_ _8\"></span>dien av denne forpliktelsen m\u00e5<span class=\"_ _8\"></span> resultat- <span class=\"_ _b\"></span>og balansef\u00f8res.Den p\u00e5l\u00f8pte forpliktelsen beregnes etter en line\u00e6r opptjeningsmodell,<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>m\u00e5les som n\u00e5verdien av de<span class=\"_ _8\"></span> estimerte fremtidige pensjonsutbetalinger som er<span class=\"_ _b\"></span> opptjent <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>balansedagen. Den balansef\u00f8rte nettoforpliktelsen utgj\u00f8r<span class=\"_ _b\"></span> summen av p\u00e5l\u00f8pt pensjonsf<span class=\"_ _8\"></span>orpliktelse minus<span class=\"_ _b\"></span> virk<span class=\"_ _8\"></span>elig verdi av eventuelle tilknyttede pensjonsmidler<span class=\"_ _b\"></span>.Endringer i forpliktelsen for ytelsesplaner som skyldes<span class=\"_ _b\"></span> endringer i <span class=\"_ _3\"></span>pensjonsplaner<span class=\"_ _b\"></span>, resultatf\u00f8r<span class=\"_ _8\"></span>es i sin helhet for de endringene<span class=\"_ _b\"></span> som gir en eventuell umiddelbar fripoliserett. Estimatavvik f\u00f8r<span class=\"_ _8\"></span>es mot egenkapitalen gjennom totalresultatet<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>perioden de<span class=\"_ _8\"></span> oppst\u00e5r<span class=\"_ _b\"></span>. Disk<span class=\"_ _8\"></span>onteringseffekten av pensjons <span class=\"_ _5\"></span>forpliktelsen <span class=\"_ _8\"></span>og forventet avkastning p\u00e5<span class=\"_ _b\"></span> pensjonsmidler presenteres<span class=\"_ _b\"></span> net<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> under <span class=\"_ _b\"></span>\u00abAndre finansk<span class=\"_ _b\"></span>ostnader\u00bb i r<span class=\"_ _8\"></span>esultatregnskapet.Innskuddsplaner De fleste<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ansatte i Orklakonsernet<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> tilkny<span class=\"_ _3\"></span>ttet pensjonsordninger<span class=\"_ _8\"></span> definert som innskuddsplaner<span class=\"_ _f\"></span>. Innskuddsplaner<span class=\"_ _b\"></span> omfatter <span class=\"_ _b\"></span>ogs\u00e5 pensjonsordninger<span class=\"_ _b\"></span> som er felles<span class=\"_ _b\"></span> for flere<span class=\"_ _b\"></span> selskaper<span class=\"_ _b\"></span>, og der<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>pensjonspremien fastsettes uavhengig av demografisk<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>profil i det enk<span class=\"_ _8\"></span>elte<span class=\"_ _8\"></span> selskap<span class=\"_ _8\"></span> (fler<span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>oretak<span class=\"_ _8\"></span>splan).<span class=\"_ _b\"></span> Orkla har innskuddssatser<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> selskapene i <span class=\"_ _3\"></span>Nor<span class=\"_ _8\"></span>ge<span class=\"_ _8\"></span> som er tilpasset<span class=\"_ _8\"></span> de f<span class=\"_ _b\"></span>orskriftssat<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> rammene<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span> innskuddssatser<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span> private<span class=\"_ _8\"></span> tjenestepensjonsordninger<span class=\"_ _f\"></span>. Yt<span class=\"_ _8\"></span>elsesplaner<span class=\"_ _3\"></span> Konsernet<span class=\"_ _b\"></span> har noen pensjonsordninger<span class=\"_ _b\"></span> klassifiser<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>som fondsbaserte ytelsesplaner og noen y<span class=\"_ _3\"></span>telsesplaner som dekk<span class=\"_ _b\"></span>es over<span class=\"_ _b\"></span> selskapenes drift.<span class=\"_ _b\"></span> Konsernets<span class=\"_ _b\"></span> ytelsesplaner finnes<span class=\"_ _b\"></span> i stor<span class=\"_ _b\"></span> grad i Sverige<span class=\"_ _b\"></span> og Norge.<span class=\"_ _b\"></span> Disse landene <span class=\"_ _b\"></span>st\u00e5r f<span class=\"_ _b\"></span>or henholdsvis <span class=\"_ _b\"></span>ca. 5<span class=\"_ _b\"></span>7 % <span class=\"_ _b\"></span>og 42 % av<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> net<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> bokf\u00f8rte<span class=\"_ _8\"></span> pensjonsforpliktelser<span class=\"_ _f\"></span>. Sverige P<span class=\"_ _b\"></span>ensjonsplanene i Sverige <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>\u00abnettoordninger\u00bb, <span class=\"_ _b\"></span>som ikke<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>tter k<span class=\"_ _b\"></span>onsernets forpliktelser<span class=\"_ _b\"></span> til endringer i den svenske<span class=\"_ _b\"></span> sosialtr<span class=\"_ _3\"></span>ygden. Or<span class=\"_ _8\"></span>dningene<span class=\"_ _8\"></span> er i <span class=\"_ _3\"></span>hovedsak<span class=\"_ _8\"></span> bestemt av<span class=\"_ _b\"></span> tariffavtaler<span class=\"_ _b\"></span>. De<span class=\"_ _b\"></span> blir ikk<span class=\"_ _b\"></span>e fondert,<span class=\"_ _b\"></span> men avsat<span class=\"_ _3\"></span>t i <span class=\"_ _b\"></span>selskapenes balanse.<span class=\"_ _8\"></span> For sikring av opptjente<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>pensjonsrettigheter<span class=\"_ _8\"></span> har selskapene<span class=\"_ _b\"></span> tegnet en kredittforsikring i f<span class=\"_ _b\"></span>orsikringsselskapet PRI P<span class=\"_ _b\"></span>ensionsgaranti, <span class=\"_ _b\"></span>som registrerer og beregner selskapenes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>pensjonsforpliktelser<span class=\"_ _f\"></span>. Det er<span class=\"_ _8\"></span> tariffestet at alle som er f\u00f8dt i 1979<span class=\"_ _b\"></span> eller senere,<span class=\"_ _b\"></span> skal omfattes av en innskuddsordning, slik<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>at omfanget av de<span class=\"_ _b\"></span> y<span class=\"_ _3\"></span>telsesbaserte pensjonsplanene etter<span class=\"_ _8\"></span> hver<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>eduseres.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Det finnes ogs\u00e5<span class=\"_ _b\"></span> noen pensjonsordninger<span class=\"_ _f\"></span>, i hovedsak<span class=\"_ _8\"></span> kny<span class=\"_ _3\"></span>ttet <span class=\"_ _b\"></span>til ledende ansatte, <span class=\"_ _8\"></span>finansiert gjennom kapitalforsikringer<span class=\"_ _f\"></span>. Disse<span class=\"_ _b\"></span> rapporteres brutto<span class=\"_ _8\"></span> i regnskapet.Det <span class=\"_ _b\"></span>er hensyntatt l\u00f8nnsskatt p\u00e5<span class=\"_ _b\"></span> pensjonsforpliktelsene i Sverige.Norge Netto pensjonsforpliktelser<span class=\"_ _b\"></span> i Norge best\u00e5r<span class=\"_ _b\"></span> i hovedsak av<span class=\"_ _b\"></span> usikrede pensjonsordninger<span class=\"_ _b\"></span> for tidliger<span class=\"_ _b\"></span>e n\u00f8kkelpersoner<span class=\"_ _f\"></span>, f<span class=\"_ _8\"></span>\u00f8rtidspensjonsordninger for<span class=\"_ _b\"></span> Orklas ledergruppe og et f\u00e5tall andre n\u00f8kk<span class=\"_ _b\"></span>elpersoner samt bokf\u00f8rte forpliktelser<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til innsk<span class=\"_ _8\"></span>uddsbasert <span class=\"_ _8\"></span>ordning f<span class=\"_ _8\"></span>or<span class=\"_ _8\"></span> ansatte med l\u00f8nn <span class=\"_ _8\"></span>over<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>12G.P<span class=\"_ _b\"></span>ensjonsordningen for<span class=\"_ _b\"></span> ansat<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> i Norge<span class=\"_ _b\"></span> med l\u00f8nn over<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>12G<span class=\"_ _8\"></span> har k<span class=\"_ _8\"></span>arakter<span class=\"_ _b\"></span> av en innskuddsbasert <span class=\"_ _b\"></span>ordning, men blir<span class=\"_ _b\"></span> i samsvar<span class=\"_ _b\"></span> med IFRS behandlet<span class=\"_ _b\"></span> som en ytelsesordning. Pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _b\"></span> desember<span class=\"_ _8\"></span> rapporteres<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>faktisk<span class=\"_ _b\"></span>e innskudd <span class=\"_ _b\"></span>og renter som p\u00e5l\u00f8per i <span class=\"_ _b\"></span>ordningen.AFP-ordningen er<span class=\"_ _b\"></span> en <span class=\"_ _3\"></span>flerforetak<span class=\"_ _b\"></span>s ytelsesbaser<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> pensjonsordning, men f\u00f8res<span class=\"_ _8\"></span> som en innsk<span class=\"_ _b\"></span>uddsordning i tr\u00e5d med r<span class=\"_ _b\"></span>etningslinjer fra<span class=\"_ _b\"></span> Finansdepartementet. Foretak<span class=\"_ _b\"></span> som deltar i AFP-ordningen, er<span class=\"_ _b\"></span> solidarisk ansvarlig for to<span class=\"_ _b\"></span> tredeler av pensjonen som skal utbetales. Majoriteten <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> Orklas<span class=\"_ _8\"></span> selskaper<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>Norge<span class=\"_ _b\"></span> er tilknyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>AFP-ordningen. Pr<span class=\"_ _8\"></span>emien f<span class=\"_ _8\"></span>or <span class=\"_ _b\"></span>AFP har<span class=\"_ _b\"></span> i 2022 <span class=\"_ _8\"></span>v\u00e6rt <span class=\"_ _8\"></span>2,6 % av<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>samlede l\u00f8nnsutbetalinger mellom 1 og 7<span class=\"_ _b\"></span>,1 ganger gjennomsnittlig grunnbel\u00f8p<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(<span class=\"_ _b\"></span>G<span class=\"_ _b\"></span>).Forutse<span class=\"_ _b\"></span>tninger ytelsesplaner Disk<span class=\"_ _b\"></span>onteringsrenten i Norge blir<span class=\"_ _b\"></span> fastsatt med utgangspunkt i <span class=\"_ _b\"></span>obligasjoner med fortrinnsrett (<span class=\"_ _f\"></span>OMF). Norsk<span class=\"_ _b\"></span> Regnskapsstiftelse<span class=\"_ _8\"></span> legger <span class=\"_ _b\"></span>til grunn at <span class=\"_ _b\"></span>OMF-mark<span class=\"_ _b\"></span>edet representerer<span class=\"_ _b\"></span> et <span class=\"_ _b\"></span>tilstrekk<span class=\"_ _b\"></span>elig dypt mark<span class=\"_ _b\"></span>ed til \u00e5<span class=\"_ _b\"></span> kunne bruk<span class=\"_ _b\"></span>es ved beregning <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> disk<span class=\"_ _b\"></span>onteringsrenten. Orkla<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har<span class=\"_ _8\"></span> valgt disk<span class=\"_ _b\"></span>onteringsrente<span class=\"_ _8\"></span> ut fr<span class=\"_ _b\"></span>a gjennomsnittlig l\u00f8petid p\u00e5<span class=\"_ _b\"></span> pensjonene i hvert selsk<span class=\"_ _b\"></span>ap og i hver<span class=\"_ _b\"></span> pensjonsordning.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Der l\u00f8petiden er lenger enn <span class=\"_ _8\"></span>15 \u00e5r<span class=\"_ _b\"></span>, er<span class=\"_ _b\"></span> OMF-rentekurven ekstr<span class=\"_ _b\"></span>apoler<span class=\"_ _3\"></span>t med utgangspunkt<span class=\"_ _8\"></span> i <span class=\"_ _8\"></span>swaprenten.<span class=\"_ _b\"></span> Disk<span class=\"_ _b\"></span>onteringsrenten er<span class=\"_ _b\"></span> tilpasset renteniv<span class=\"_ _b\"></span>\u00e5et i de<span class=\"_ _b\"></span> enk<span class=\"_ _b\"></span>elte land. I Nor<span class=\"_ _b\"></span>ge varierer<span class=\"_ _b\"></span> disk<span class=\"_ _b\"></span>onteringsrenten mellom 3,4 % <span class=\"_ _b\"></span>og 3,8 %,<span class=\"_ _b\"></span> avhengig av l\u00f8petid p\u00e5 den enk<span class=\"_ _b\"></span>elte pensjonsplan.Disk<span class=\"_ _b\"></span>onteringsrenten i Sverige <span class=\"_ _b\"></span>tar utgangspunkt i <span class=\"_ _b\"></span>svenske<span class=\"_ _b\"></span> bostads-obligationer og er<span class=\"_ _b\"></span> \u00f8kt til 4,0 % for 2022, mot 1,<span class=\"_ _b\"></span>7 % i <span class=\"_ _3\"></span>2021.<span class=\"_ _8\"></span> I tr\u00e5d <span class=\"_ _3\"></span>med det<span class=\"_ _8\"></span> h\u00f8yere<span class=\"_ _b\"></span> renteniv\u00e5et <span class=\"_ _b\"></span>er ogs\u00e5<span class=\"_ _b\"></span> anslaget for<span class=\"_ _b\"></span> forventet inflasjon \u00f8kt<span class=\"_ _b\"></span> noe, fra<span class=\"_ _b\"></span> 2,0 % til 2,1 % og for<span class=\"_ _3\"></span>ventet l\u00f8nnsvekst<span class=\"_ _8\"></span> \u00f8kt fra<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>2,<span class=\"_ _b\"></span>7 % til 2,8 <span class=\"_ _3\"></span>%.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Endringene vil samlet<span class=\"_ _b\"></span> gi lavere forpliktelser<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>med effekt over<span class=\"_ _b\"></span> totalresultatet.Par<span class=\"_ _b\"></span>ametere som l\u00f8nns- og G-vek<span class=\"_ _b\"></span>st samt inflasjon er fastsatt <span class=\"_ _3\"></span>i tr\u00e5d med anbefalinger i de enk<span class=\"_ _b\"></span>elte land.D\u00f8delighetsestimat <span class=\"_ _b\"></span>er basert p\u00e5 mest<span class=\"_ _b\"></span> mulig oppdaterte <span class=\"_ _b\"></span>d\u00f8delighetstabeller for<span class=\"_ _b\"></span> de ulik<span class=\"_ _b\"></span>e landene.<span class=\"_ _b\"></span> For Norge<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> det K2013 <span class=\"_ _b\"></span>som tillempes,<span class=\"_ _b\"></span> i Sverige er<span class=\"_ _b\"></span> tabellene <span class=\"_ _b\"></span>oppdatert fra<span class=\"_ _b\"></span> DUS14 til DUS21 <span class=\"_ _b\"></span>og i Storbritannia har man brukt<span class=\"_ _b\"></span> sist oppdaterte versjonen av d\u00f8delighetstabell,<span class=\"_ _b\"></span> CMI_2019. Estimatavvikene<span class=\"_ _b\"></span> f\u00f8res<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i totalresultatet<span class=\"_ _8\"></span> og er<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>i hovedsak kny<span class=\"_ _3\"></span>ttet til endringer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i de<span class=\"_ _8\"></span> \u00f8k<span class=\"_ _b\"></span>onomiske<span class=\"_ _b\"></span> forutsetningene.Sensitivitetsanalyser Det <span class=\"_ _b\"></span>er utf\u00f8rt <span class=\"_ _b\"></span>sensitivitetsanalyser f<span class=\"_ _b\"></span>or beregningene<span class=\"_ _b\"></span> i Norge <span class=\"_ _b\"></span>og Sverige, i hovedsak basert p\u00e5 samme data,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>populasjon og metodikk som ligger til grunn for<span class=\"_ _b\"></span> beregningene av<span class=\"_ _b\"></span> den <span class=\"_ _b\"></span>totale p\u00e5l\u00f8pte pensjonsf<span class=\"_ _b\"></span>orpliktelsen i Norge og Sverige. For Norge<span class=\"_ _b\"></span> viser en \u00f8kning av disk<span class=\"_ _b\"></span>onteringsrenten <span class=\"_ _3\"></span>med 0,5 %-poeng en reduk<span class=\"_ _b\"></span>sjon i p\u00e5l\u00f8pt forpliktelse<span class=\"_ _b\"></span> med 3,5 %. En r<span class=\"_ _b\"></span>eduksjon av disk<span class=\"_ _b\"></span>onteringsrenten med 0,5 %-poeng <span class=\"_ _b\"></span>viser en <span class=\"_ _b\"></span>\u00f8kning i p\u00e5l\u00f8pt forpliktelse<span class=\"_ _b\"></span> med 3,<span class=\"_ _b\"></span>7 %. For Sverige viser<span class=\"_ _b\"></span> en \u00f8kning <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> disk<span class=\"_ _b\"></span>onteringsrenten <span class=\"_ _3\"></span>med 0,5 %-poeng en reduk<span class=\"_ _b\"></span>sjon i p\u00e5l\u00f8pt forpliktelse<span class=\"_ _b\"></span> med 7,0<span class=\"_ _b\"></span> %. En reduk<span class=\"_ _b\"></span>sjon av disk<span class=\"_ _b\"></span>onteringsrenten med 0,5 %-poeng <span class=\"_ _b\"></span>viser en <span class=\"_ _b\"></span>\u00f8kning i p\u00e5l\u00f8pt forpliktelse<span class=\"_ _b\"></span> med 7<span class=\"_ _b\"></span>,9 %.Pensjonsmidler P<span class=\"_ _b\"></span>ensjonsav<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> med pensjonsmidler<span class=\"_ _8\"></span> finnes<span class=\"_ _8\"></span> n\u00e5<span class=\"_ _8\"></span> i det<span class=\"_ _8\"></span> alt <span class=\"_ _b\"></span>vesentlige i Storbritannia. P<span class=\"_ _b\"></span>ensjonsmidlene <span class=\"_ _b\"></span>er i all hovedsak<span class=\"_ _b\"></span> invester<span class=\"_ _3\"></span>t i <span class=\"_ _b\"></span>obligasjoner <span class=\"_ _8\"></span>og noe i ak<span class=\"_ _b\"></span>sjer<span class=\"_ _b\"></span>. Estimert avkastning <span class=\"_ _b\"></span>vil varier<span class=\"_ _b\"></span>e basert p\u00e5 <span class=\"_ _b\"></span>sammensetningen av de ulik<span class=\"_ _b\"></span>e aktiv<span class=\"_ _b\"></span>a klassene. Sammensetning av<span class=\"_ _b\"></span> pensjonsmidler fr<span class=\"_ _b\"></span>emkommer<span class=\"_ _b\"></span> i egen <span class=\"_ _b\"></span>tabell i denne<span class=\"_ _b\"></span> noten. Forventede innbetalinger av<span class=\"_ _b\"></span> pensjonsmidler i 2023 <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>1,8 mill. kroner<span class=\"_ _f\"></span>.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>Ytelsespensjoner beregnes<span class=\"_ _8\"></span> ut fra et sett valgte<span class=\"_ _b\"></span> \u00f8konomisk<span class=\"_ _b\"></span>e og aktuarielle forutsetninger<span class=\"_ _b\"></span>. <span class=\"ws2\"> </span>Endringer i parametere som disk<span class=\"_ _b\"></span>onteringsrente, fremtidig l\u00f8nnsregulering etc. vil kunne<span class=\"_ _8\"></span> gi til dels<span class=\"_ _b\"></span> store utslag i ber<span class=\"_ _8\"></span>egnet pensjonsforpliktelse.<span class=\"_ _b\"></span> P\u00e5 <span class=\"_ _8\"></span>samme m\u00e5te<span class=\"_ _b\"></span> vil endringer<span class=\"_ _8\"></span> i v<span class=\"_ _8\"></span>algte forutsetninger<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span> avkastning p\u00e5<span class=\"_ _8\"></span> pensjonsmidler k<span class=\"_ _8\"></span>unne p\u00e5virk<span class=\"_ _b\"></span>e pensjonsmidlenes <span class=\"_ _b\"></span>st\u00f8rrelse. En rimelig <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>orventet endring <span class=\"_ _3\"></span>i sentr<span class=\"_ _8\"></span>ale forutsetninger<span class=\"_ _8\"></span> vil ikke<span class=\"_ _8\"></span> v\u00e6re<span class=\"_ _b\"></span> vesentlig <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>onsernet. Endringene i <span class=\"_ _b\"></span>disse parameterne <span class=\"_ _b\"></span>vil i hovedsak bli rapportert i totalresultatet.<span class=\"_ _b\"></span> Orkla har<span class=\"_ _b\"></span> fastsatt parametere<span class=\"_ _b\"></span> i tr\u00e5d med anbefalinger i <span class=\"_ _b\"></span>de enk<span class=\"_ _b\"></span>elte land.                  Norge<span class=\"_ _1a1\"> </span>           Sverige2022<span class=\"_ _ee\"> </span>2021<span class=\"_ _4c\"> </span>2022<span class=\"_ _1c5\"> </span>2021Disk<span class=\"_ _b\"></span>onteringsrente<span class=\"_ _12a\"> </span>3,4\u20133,8 %<span class=\"_ _298\"> </span>1,95\u20131,97<span class=\"_ _b\"></span> %<span class=\"_ _75\"> </span><span class=\"ls2 ws2\">4,0 %<span class=\"_ _5f\"> </span><span class=\"ls18 ws1d\">1<span class=\"_ _3\"></span>,7 %</span></span>Fremtidig l\u00f8nnsregulering<span class=\"_ _b0\"> </span>3,5 %<span class=\"_ _15b\"> </span>2,5 %<span class=\"_ _75\"> </span>2,8 %<span class=\"_ _12c\"> </span><span class=\"ls18 ws1d\">2<span class=\"_ _3\"></span>,7 %</span>1G-regulering3,5 %<span class=\"_ _113\"> </span>2,5 %<span class=\"_ _55\"> </span>2,8 %<span class=\"_ _115\"> </span><span class=\"ls18 ws1d\">2<span class=\"_ _3\"></span>,7 %</span>P<span class=\"_ _b\"></span>ensjonsregulering<span class=\"_ _260\"> </span><span class=\"ls18 ws1d\">1<span class=\"_ _3\"></span>,7 %<span class=\"_ _1d0\"> </span></span>1,0 %<span class=\"_ _1a3\"> </span>2,1 %<span class=\"_ _166\"> </span>2,0 %Frivillig avgang/turnover<span class=\"_ _15e\"> </span>0\u20135 %<span class=\"_ _58\"> </span>0\u20135 %<span class=\"_ _55\"> </span>3,0<span class=\"_ _8\"></span> %<span class=\"_ _15c\"> </span>3,0 %Forventet gjennomsnittlig <span class=\"_ _3\"></span><span class=\"ws2\"> </span>gjenv\u00e6rende<span class=\"_ _b\"></span> opptjeningstid <span class=\"_ _3\"></span>(\u00e5r)5,35,811,211,<span class=\"_ _b\"></span>71 <span class=\"_ _75\"> </span><span class=\"wsf\">1G<span class=\"_ _b\"></span> er pr.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>31.<span class=\"_ _b\"></span> desember 2022 NOK 111.477<span class=\"_ _b\"></span>.</span>Sammensetning av netto<span class=\"_ _b\"></span> pensjonskostnaderBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Innskuddsplaner<span class=\"_ _270\"> </span>(521)<span class=\"_ _208\"> </span>(456)N\u00e5verdi av<span class=\"_ _b\"></span> pensjonsopptjening  (33<span class=\"_ _b\"></span>)<span class=\"_ _1d0\"> </span>(69)(inkl. arbeidsgiver<span class=\"_ _b\"></span>avgift)1Oppgj\u00f8r pensjonsplaner(11)<span class=\"_ _152\"> </span>(5)P<span class=\"_ _b\"></span>ensjonskostnader<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f\u00f8rt som l\u00f8nnsk<span class=\"_ _8\"></span>ostnader<span class=\"_ _d8\"> </span><span class=\"ws2\">(565)<span class=\"_ _58\"> </span>(530)</span>2Rentek<span class=\"_ _b\"></span>ostnad av pensjonsforpliktelsen6<span class=\"_ _1b4\"> </span>(64)Forventet avkastning p\u00e5 pensjonsmidler<span class=\"_ _299\"> </span>7<span class=\"_ _1a6\"> </span>3P<span class=\"_ _b\"></span>ensjonskostnader<span class=\"_ _b\"></span> f\u00f8rt som finansk<span class=\"_ _b\"></span>ostnader<span class=\"_ _d9\"> </span><span class=\"ws2\">13<span class=\"_ _cb\"> </span>(61)</span>Netto pensjonsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _267\"> </span>(552)<span class=\"_ _50\"> </span>(591)1 <span class=\"_ _75\"> </span>Gjelder<span class=\"_ _b\"></span> i hovedsak omstrukturering i <span class=\"_ _b\"></span>Orkla A<span class=\"_ _b\"></span>SA <span class=\"_ _8\"></span>samt <span class=\"_ _8\"></span>omdanning av pensjonsordning i  LG<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Harris og er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>presentert som <span class=\"_ _8\"></span>\u00abAndre k<span class=\"_ _8\"></span>ostnader\u00bb.2 <span class=\"_ _170\"> </span>Den positive rentek<span class=\"_ _b\"></span>ostnaden skyldes i all hovedsak<span class=\"_ _b\"></span> den negative avk<span class=\"_ _8\"></span>astningen p\u00e5 l\u00f8nn <span class=\"_ _8\"></span>over <span class=\"_ _b\"></span>12G ordningene<span class=\"_ _8\"></span> i de<span class=\"_ _8\"></span> norsk<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>selskapene, hvilk<span class=\"_ _8\"></span>et rapporteres<span class=\"_ _b\"></span> som positiv rente<span class=\"_ _b\"></span> i de ber\u00f8rte<span class=\"_ _8\"></span> selsk<span class=\"_ _8\"></span>apene.Sammensetning av netto<span class=\"_ _b\"></span> pensjonsforpliktelser pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _b\"></span>12. Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Brutto pensjonsforpliktelser fondsbaserte<span class=\"_ _b\"></span> ordninger<span class=\"_ _36\"> </span><span class=\"ls2 ws2\">(437)<span class=\"_ _7e\"> </span>(616)</span>P<span class=\"_ _b\"></span>ensjonsmidler (virkelig ver<span class=\"_ _b\"></span>di)<span class=\"_ _25f\"> </span><span class=\"ws2\">437<span class=\"_ _160\"> </span>616</span>Faktisk netto<span class=\"_ _b\"></span> pensjonsforpliktelse<span class=\"_ _2a2\"> </span>0<span class=\"_ _1a6\"> </span>0P<span class=\"_ _b\"></span>ensjonsforpliktelser som dekk<span class=\"_ _b\"></span>es over<span class=\"_ _b\"></span> drift<span class=\"_ _f8\"> </span><span class=\"wse\">(1 832)<span class=\"_ _37\"> </span></span>(2 408)Balansef\u00f8rte netto<span class=\"_ _b\"></span> pensjonsforpliktelser<span class=\"_ _1c4\"> </span><span class=\"wse\">(1 832)<span class=\"_ _37\"> </span><span class=\"wsc\">(2 408)</span></span>Balansef\u00f8rte pensjonsf<span class=\"_ _b\"></span>orpliktelser<span class=\"_ _6d\"> </span><span class=\"wse\">(1 868)<span class=\"_ _37\"> </span><span class=\"wsc\">(2 447)</span></span>Balansef\u00f8rte pensjonsmidler<span class=\"_ _bb\"> </span>36<span class=\"_ _1af\"> </span>39Endring i brutto pensjonsforpliktelser<span class=\"_ _b\"></span> i l\u00f8pet av \u00e5r<span class=\"_ _b\"></span>etBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Brutto pensjonsforpliktelser 1.<span class=\"_ _b\"></span>1. <span class=\"_ _107\"> </span><span class=\"wse\">(3 02<span class=\"_ _8\"></span>4)<span class=\"_ _135\"> </span>(3 091)</span>N\u00e5verdi av<span class=\"_ _b\"></span> pensjonsopptjening  (33<span class=\"_ _b\"></span>)<span class=\"_ _1d0\"> </span>(69)(inkl. arbeidsgiver<span class=\"_ _b\"></span>avgift)Rentek<span class=\"_ _b\"></span>ostnad av forpliktelsene<span class=\"_ _21a\"> </span><span class=\"ws2\">6<span class=\"_ _1b4\"> </span>(64)</span>Estimatavvik f\u00f8rt mot totalresultatet<span class=\"_ _169\"> </span><span class=\"ws2\">605<span class=\"_ _1b1\"> </span>85</span>1Oppkj\u00f8p/<span class=\"_ _b\"></span>salg <span class=\"_ _3\"></span>av virk<span class=\"_ _b\"></span>somhet-<span class=\"_ _13f\"> </span>(107)2A<span class=\"_ _b\"></span>vkortning/<span class=\"_ _f\"></span>oppgj\u00f8r pensjonsplaner(<span class=\"_ _3\"></span>3)<span class=\"_ _1b0\"> </span>(<span class=\"_ _3\"></span>3)Utbetalinger i l\u00f8pet<span class=\"_ _b\"></span> av \u00e5ret<span class=\"_ _92\"> </span>140<span class=\"_ _1b2\"> </span>115V<span class=\"_ _b\"></span>alutaeffekt<span class=\"_ _a0\"> </span>40<span class=\"_ _1b2\"> </span>110Brutto pensjonsforpliktelser<span class=\"_ _b\"></span> 31.12.<span class=\"_ _108\"> </span>(2 269)<span class=\"_ _77\"> </span>(3 024)1 <span class=\"_ _75\"> </span>Gjelder<span class=\"_ _b\"></span> pensjon i selskapet Hans<span class=\"_ _8\"></span> Kaspar<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>oppkj\u00f8pt i 2021 (se note<span class=\"_ _b\"></span> 5).2 <span class=\"_ _14d\"> </span>Gjelder i hovedsak k<span class=\"_ _b\"></span>ostnader knyttet til omdanning av<span class=\"_ _b\"></span> pensjonsordningen i LG Harris.Endring i pensjonsmidler i l\u00f8pet<span class=\"_ _b\"></span> av \u00e5retBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021P<span class=\"_ _b\"></span>ensjonsmidler <span class=\"_ _3\"></span>(virk<span class=\"_ _b\"></span>elig verdi) 1.1.<span class=\"_ _b\"></span> <span class=\"_ _29a\"> </span><span class=\"ws2\">616<span class=\"_ _c7\"> </span><span class=\"ls13 ws15\">5<span class=\"_ _3\"></span>47</span></span>Forventet avkastning pensjonsmidler<span class=\"_ _29b\"> </span>7<span class=\"_ _1a6\"> </span>3A<span class=\"_ _b\"></span>vkastningsavvik f\u00f8rt mot totalresultatet<span class=\"_ _1bf\"> </span><span class=\"ws2\">(125)<span class=\"_ _c7\"> </span>(13)</span>1Oppkj\u00f8p/<span class=\"_ _b\"></span>salg virksomhet-<span class=\"_ _237\"> </span>982A<span class=\"_ _b\"></span>vkortning/<span class=\"_ _f\"></span>oppgj\u00f8r pensjonsordning-<span class=\"_ _99\"> </span>(2)Inn- <span class=\"_ _b\"></span>og utbetaling i l\u00f8pet av \u00e5r<span class=\"_ _b\"></span>et<span class=\"_ _109\"> </span>(29)<span class=\"_ _144\"> </span>(22)V<span class=\"_ _b\"></span>alutaeffekt<span class=\"_ _29c\"> </span>10<span class=\"_ _f9\"> </span>7Effekt av \u00f8vr<span class=\"_ _b\"></span>e grense<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>pensjonsmidler (asset ceiling)<span class=\"_ _1e0\"> </span><span class=\"ls2 ws2\">(42)<span class=\"_ _152\"> </span>(2)</span>P<span class=\"_ _b\"></span>ensjonsmidler (virkelig ver<span class=\"_ _b\"></span>di) <span class=\"_ _3\"></span>31.<span class=\"_ _8\"></span>12.<span class=\"_ _29d\"> </span><span class=\"ws2\">437<span class=\"_ _160\"> </span>616</span>Sammensetning av pensjonsmidler<span class=\"_ _b\"></span> (virk<span class=\"_ _8\"></span>elig <span class=\"_ _8\"></span>verdi) pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _b\"></span>12.2022<span class=\"_ _160\"> </span>2021Likvide midler<span class=\"_ _b\"></span> og pengemark<span class=\"_ _b\"></span>edsplasseringer<span class=\"_ _29e\"> </span><span class=\"ls13 ws15\">7 %<span class=\"_ _1b4\"> </span><span class=\"ls11 ws22\">8 %</span></span>Obligasjoner<span class=\"_ _29f\"> </span>61 %<span class=\"_ _143\"> </span><span class=\"ls11 ws22\">73 %</span>Aksjer<span class=\"_ _2a0\"> </span><span class=\"ls11 ws22\">13 %<span class=\"_ _b3\"> </span>1<span class=\"_ _3\"></span>0 %</span>Fast eiendom<span class=\"_ _2a1\"> </span><span class=\"ls11 ws22\">19 %<span class=\"_ _c8\"> </span>9 %</span>Sum pensjonsmidler<span class=\"_ _141\"> </span>100 %<span class=\"_ _23a\"> </span>100 %Oversikt over<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>netto pensjonsforpliktelser og avvik de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fir<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> siste \u00e5rBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _1f1\"> </span>2022<span class=\"_ _11a\"> </span>2021<span class=\"_ _f2\"> </span>2020<span class=\"_ _11a\"> </span>2019Brutto pensjonsforpliktelser<span class=\"_ _53\"> </span><span class=\"wse\">(2 269)<span class=\"_ _c8\"> </span>(3 024)<span class=\"_ _1bc\"> </span>(3 091)<span class=\"_ _160\"> </span>(2 763<span class=\"_ _b\"></span>)</span>P<span class=\"_ _b\"></span>ensjonsmidler<span class=\"_ _27d\"> </span>437<span class=\"_ _38\"> </span>616<span class=\"_ _1a9\"> </span><span class=\"ls13 ws15\">547<span class=\"_ _f2\"> </span></span>437Netto pensjonsforpliktelser<span class=\"_ _1ad\"> </span><span class=\"wse\">(1 832)<span class=\"_ _c8\"> </span><span class=\"wsc\">(2 408)<span class=\"_ _c7\"> </span></span>(2 544)<span class=\"_ _1b4\"> </span>(2 326)</span>Endring estimat-<span class=\"_ _b\"></span> og planavvik<span class=\"_ _b\"></span> i brut<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> pensjonsforpliktelser<span class=\"_ _f2\"> </span>605<span class=\"_ _f4\"> </span>85<span class=\"_ _8e\"> </span>(143<span class=\"_ _b\"></span>)<span class=\"_ _91\"> </span>(319)Endring avkastningsavvik<span class=\"_ _b\"></span> i pensjonsmidler<span class=\"_ _2a3\"> </span>(125)<span class=\"_ _f2\"> </span>(13<span class=\"_ _b\"></span>)<span class=\"_ _15f\"> </span><span class=\"ls11 ws22\">97<span class=\"_ _f4\"> </span></span>50<span class=\"_ _2a4\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 13 </span>A<span class=\"_ _3\"></span>n<span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>e dr<span class=\"_ _3\"></span>if<span class=\"_ _3\"></span>ts<span class=\"_ _8\"></span>k<span class=\"_ _b\"></span>ostnad<span class=\"_ _8\"></span>er De viktigste<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>postene<span class=\"_ _8\"></span> i \u00abAndre<span class=\"_ _8\"></span> driftsk<span class=\"_ _8\"></span>ostnader\u00bb<span class=\"_ _b\"></span> er splittet opp<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>nedenf<span class=\"_ _8\"></span>or<span class=\"_ _b\"></span>.<span class=\"_ _8\"></span> Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Eksterne<span class=\"_ _b\"></span> salgsfrakter<span class=\"_ _2a5\"> </span><span class=\"wse\">(1 605)<span class=\"_ _4e\"> </span>(1 314)</span>Energik<span class=\"_ _b\"></span>ostnader (produksjon og oppv<span class=\"_ _b\"></span>arming)<span class=\"_ _259\"> </span><span class=\"ws25\">(1 128)<span class=\"_ _e9\"> </span><span class=\"ws2\">(759)</span></span>V<span class=\"_ _b\"></span>annforbruk og avfallsh\u00e5ndtering<span class=\"_ _fd\"> </span><span class=\"ws2\">(146)<span class=\"_ _7e\"> </span>(124)</span>Reklame<span class=\"_ _207\"> </span><span class=\"wsc\">(2 433<span class=\"_ _b\"></span>)<span class=\"_ _37\"> </span><span class=\"wse\">(2 009)</span></span>Reparasjons-<span class=\"_ _b\"></span> og vedlikeholdsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _2a6\"> </span><span class=\"ws2\">(766)<span class=\"_ _208\"> </span>(600)</span>Konsulenter<span class=\"_ _f\"></span>, r<span class=\"_ _8\"></span>\u00e5dgivere<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og andre<span class=\"_ _8\"></span> innleide<span class=\"_ _8\"></span> tjenester<span class=\"_ _ca\"> </span>(727)<span class=\"_ _58\"> </span>(686)Driftsk<span class=\"_ _b\"></span>ostnader transportmidler<span class=\"_ _25b\"> </span><span class=\"ws2\">(195)<span class=\"_ _50\"> </span>(138)</span>Kortsiktig og variabel leasing<span class=\"_ _2a7\"> </span><span class=\"ws2\">(132)<span class=\"_ _50\"> </span>(102)</span>Annet<span class=\"_ _23\"> </span><span class=\"wse\">(2 963<span class=\"_ _b\"></span>)<span class=\"_ _73\"> </span><span class=\"ws25\">(2 183<span class=\"_ _b\"></span>)</span></span>Sum andre driftsk<span class=\"_ _8\"></span>ostnader<span class=\"_ _5e\"> </span><span class=\"wse\">(10 095)<span class=\"_ _73\"> </span>(7<span class=\"_ _b\"></span> 915)</span>Kostnader<span class=\"_ _b\"></span> som inng\u00e5r<span class=\"_ _b\"></span> i posten \u00abAnnet\u00bb<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> blant annet k<span class=\"_ _b\"></span>ostnader knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til IT<span class=\"_ _f\"></span>, f<span class=\"_ _8\"></span>orsikring, r<span class=\"_ _8\"></span>eiser<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> kurs<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og k<span class=\"_ _8\"></span>onfer<span class=\"_ _8\"></span>anser<span class=\"_ _b\"></span>. P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Andre<span class=\"_ _8\"></span> driftsk<span class=\"_ _b\"></span>ostnader regnskapsf<span class=\"_ _8\"></span>\u00f8res n\u00e5r<span class=\"_ _b\"></span> de p\u00e5l\u00f8per<span class=\"_ _b\"></span> og utgj\u00f8r k<span class=\"_ _b\"></span>ostnadsar<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> som ikk<span class=\"_ _b\"></span>e  klassifiseres<span class=\"_ _8\"></span> p\u00e5 linjene<span class=\"_ _8\"></span> for<span class=\"_ _b\"></span> varek<span class=\"_ _b\"></span>ostnader<span class=\"_ _8\"></span>, l\u00f8nnsk<span class=\"_ _b\"></span>ostnader eller<span class=\"_ _b\"></span> av- og nedskrivninger<span class=\"_ _b\"></span>.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Orkla har<span class=\"_ _b\"></span> et m\u00e5l om <span class=\"_ _8\"></span>30 % reduk<span class=\"_ _b\"></span>sjon i energiforbruk<span class=\"_ _b\"></span>et for perioden <span class=\"_ _8\"></span>2014\u20132025. Erfaringer<span class=\"_ _8\"></span> og beste praksis<span class=\"_ _8\"></span> deles mellom selskaper og fabrikk<span class=\"_ _b\"></span>er og er et<span class=\"_ _8\"></span> viktig tiltak for<span class=\"_ _8\"></span> \u00e5 redusere energiforbruk<span class=\"_ _b\"></span>et. Forbruket reduseres<span class=\"_ _b\"></span> gjennom effektiviseringsprosjekter og forbedring av produk<span class=\"_ _8\"></span>sjonsprosesser<span class=\"_ _b\"></span>. Justert for<span class=\"_ _8\"></span> oppkj\u00f8p av selskaper<span class=\"_ _b\"></span> og \u00f8kt omsetning, er<span class=\"_ _8\"></span> energiforbruk<span class=\"_ _b\"></span>et redusert med 37 % siden 2014.<span class=\"_ _2a8\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 1<span class=\"_ _8\"></span>4 </span>A<span class=\"_ _3\"></span>n<span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>e in<span class=\"_ _3\"></span>n<span class=\"_ _8\"></span>te<span class=\"_ _8\"></span>k<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span>er o<span class=\"_ _8\"></span>g k<span class=\"_ _b\"></span>ostnad<span class=\"_ _8\"></span>er P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>\u00abAndre<span class=\"_ _8\"></span> inntekter\u00bb og \u00abAndre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ostnader\u00bb er presentert etter k<span class=\"_ _8\"></span>onsernets segmentf<span class=\"_ _8\"></span>ordelte<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>resultat EBIT<span class=\"_ _b\"></span> (adj.) og inneholder poster<span class=\"_ _b\"></span> som M&amp;A-kostnader<span class=\"_ _b\"></span> (oppkj\u00f8psk<span class=\"_ _b\"></span>ostnader),  <span class=\"_ _291\"></span>restrukturerings- og integrasjons <span class=\"_ _291\"></span>kostnader<span class=\"_ _f\"></span>, eventuelle st\u00f8rre<span class=\"_ _b\"></span> gevinster og nedskrivninger p\u00e5 b\u00e5de<span class=\"_ _b\"></span> materielle og immaterielle<span class=\"_ _8\"></span> eiendeler<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>samt andre poster<span class=\"_ _8\"></span> som k<span class=\"_ _8\"></span>un i begrenset <span class=\"_ _b\"></span>grad er  <span class=\"_ _5\"></span>utsagnskraftige til \u00e5<span class=\"_ _b\"></span> forklare<span class=\"_ _8\"></span>  <span class=\"_ _291\"></span>l\u00f8pende l\u00f8nnsomhet.<span class=\"_ _b\"></span> M&amp;A-k<span class=\"_ _8\"></span>ostnader gjelder<span class=\"_ _8\"></span> kostnader<span class=\"_ _8\"></span> ved oppkj\u00f8p av selsk<span class=\"_ _8\"></span>aper som ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kan balansef\u00f8res<span class=\"_ _b\"></span> sammen <span class=\"_ _3\"></span>med aksjene.<span class=\"_ _8\"></span> Dette gjelder b\u00e5de gjennomf\u00f8rte<span class=\"_ _8\"></span> og ikke<span class=\"_ _8\"></span> gjennomf\u00f8rte oppkj\u00f8p.<span class=\"_ _8\"></span> P<span class=\"_ _8\"></span>eriodisering av k<span class=\"_ _b\"></span>ostnader ved <span class=\"_ _b\"></span>salg av selskap<span class=\"_ _b\"></span> inng\u00e5r ogs\u00e5<span class=\"_ _8\"></span> p\u00e5 <span class=\"_ _b\"></span>denne linjen, inntil <span class=\"_ _8\"></span>endelig salg blir gjennomf\u00f8rt. Da vil salgsk<span class=\"_ _b\"></span>ostnadene bli <span class=\"_ _3\"></span>innregnet<span class=\"_ _8\"></span> i gevinst-/tapsberegningen og  <span class=\"_ _291\"></span>presentert sammen <span class=\"_ _3\"></span>med denne.Andre<span class=\"_ _b\"></span> inntekterBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Gevinst ved salg<span class=\"_ _5b\"> </span><span class=\"ls29 ws36\">74<span class=\"_ _227\"> </span></span><span class=\"ws2\">16</span>Forsikringsoppgj\u00f8r<span class=\"_ _250\"> </span>23<span class=\"_ _15d\"> </span>108Tilbak<span class=\"_ _b\"></span>ebetaling offentlige avgifter tidligere<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>5<span class=\"_ _81\"> </span>27perioderEarn Out-avtale ved oppkj\u00f8p<span class=\"_ _2a9\"> </span><span class=\"ws2\">0<span class=\"_ _1b6\"> </span>16</span>Inntekt ved overgang fra<span class=\"_ _b\"></span> felleskontr<span class=\"_ _b\"></span>oller<span class=\"_ _3\"></span>t <span class=\"ws2\"> </span>25<span class=\"_ _133\"> </span>4selskap<span class=\"_ _b\"></span> til dat<span class=\"_ _3\"></span>terselskapSum andre<span class=\"_ _b\"></span> inntekter<span class=\"_ _2aa\"> </span>127<span class=\"_ _1b2\"> </span>171Andre<span class=\"_ _b\"></span> kostnaderBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021M&amp;A- og integrasjonsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _25a\"> </span><span class=\"ws2\">(17<span class=\"_ _8\"></span>4)<span class=\"_ _15b\"> </span>(161)</span>Sluttoppgj\u00f8r i ansettelsesforhold <span class=\"_ _b\"></span>og lignende<span class=\"_ _248\"> </span>(53<span class=\"_ _8\"></span>)<span class=\"_ _1d0\"> </span>(69)T<span class=\"_ _b\"></span>ap ved salg<span class=\"_ _1d4\"> </span><span class=\"ws2\">0<span class=\"_ _99\"> </span>(6)</span>Nedskrivninger av v<span class=\"_ _b\"></span>arige driftsmidler og <span class=\"ws2\"> </span>(147)<span class=\"_ _1b2\"> </span>(5)immaterielle eiendelerAndre<span class=\"_ _b\"></span> restruktureringsk<span class=\"_ _b\"></span>ostnader og andr<span class=\"_ _b\"></span>e poster<span class=\"_ _c7\"> </span>(267)<span class=\"_ _208\"> </span>(345)Sum andre<span class=\"_ _b\"></span> kostnader<span class=\"_ _b6\"> </span>(641)<span class=\"_ _58\"> </span>(586)Sum andre<span class=\"_ _b\"></span> inntekter og k<span class=\"_ _b\"></span>ostnader<span class=\"_ _2ab\"> </span>(514)<span class=\"_ _50\"> </span>(415)Herav: Nedskrivning varige driftsmidler<span class=\"_ _1f\"> </span><span class=\"ws2\">(31)<span class=\"_ _1a\"> </span>(5)</span>Nedskrivning immaterielle eiendeler<span class=\"_ _12e\"> </span><span class=\"ws2\">(116)<span class=\"_ _f0\"> </span>0</span>P<span class=\"_ _b\"></span>oster klassifisert som andr<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> inntekter <span class=\"_ _b\"></span>og kostnader<span class=\"_ _b\"></span>  kan henf\u00f8r<span class=\"_ _b\"></span>es til <span class=\"_ _b\"></span>f\u00f8lgende linjer<span class=\"_ _b\"></span> i regnskapet:Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Salgsinntekter<span class=\"_ _218\"> </span>5<span class=\"_ _81\"> </span>27Andre<span class=\"_ _b\"></span> driftsinntekter<span class=\"_ _256\"> </span><span class=\"ws2\">122<span class=\"_ _1b4\"> </span>14<span class=\"_ _3\"></span>4</span>L\u00f8nnsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _2ac\"> </span>(53<span class=\"_ _b\"></span>)<span class=\"_ _1d0\"> </span>(69)Andre<span class=\"_ _b\"></span> driftskostnader<span class=\"_ _a1\"> </span><span class=\"ws2\">(441)<span class=\"_ _50\"> </span>(512)</span>A<span class=\"_ _b\"></span>v- og nedskrivninger<span class=\"_ _b6\"> </span><span class=\"ws2\">(147)<span class=\"_ _152\"> </span>(5)</span>Sum andre<span class=\"_ _b\"></span> inntekter og k<span class=\"_ _b\"></span>ostnader<span class=\"_ _2ab\"> </span>(514)<span class=\"_ _50\"> </span>(415)St\u00f8rste poster<span class=\"_ _b\"></span> i andre inntekter<span class=\"_ _b\"></span> og k<span class=\"_ _b\"></span>ostnaderBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Forsikringsinntekt vedr\u00f8r<span class=\"_ _b\"></span>ende salmonellautbrudd<span class=\"_ _16c\"> </span><span class=\"ws2\">23<span class=\"_ _2ad\"> </span>85</span>Tilbak<span class=\"_ _b\"></span>ekallingskostnader<span class=\"_ _b\"></span> vedr\u00f8rende<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>(28)<span class=\"_ _144\"> </span>(85)salmonellautbruddOppkj\u00f8psk<span class=\"_ _b\"></span>ostnader (M&amp;A)<span class=\"_ _bd\"> </span>(153<span class=\"_ _8\"></span>)<span class=\"_ _7e\"> </span>(142)Nedskrivning og avvikling <span class=\"_ _b\"></span>virksomhet i Russland<span class=\"_ _1a1\"> </span>(118)<span class=\"_ _85\"> </span>-Forbedringsprosjekter<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til ny<span class=\"_ _b\"></span> kjeks-<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og  (72)<span class=\"_ _262\"> </span>(35)sjok<span class=\"_ _b\"></span>oladefabrikk i LatviaKonsernpr<span class=\"_ _b\"></span>osjekt <span class=\"_ _3\"></span>ny<span class=\"_ _8\"></span> forretningsmodell Orkla<span class=\"_ _192\"> </span><span class=\"ws2\">(68)<span class=\"_ _85\"> </span>-</span>Nedskrivning varemerk<span class=\"_ _b\"></span>er House Car<span class=\"_ _b\"></span>e UK(64)<span class=\"_ _85\"> </span>-Nedskrivning og k<span class=\"_ _b\"></span>ostnadsf\u00f8ring ERP-prosjekter<span class=\"_ _248\"> </span>-<span class=\"_ _13f\"> </span>(123<span class=\"_ _b\"></span>)B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>For \u00e5<span class=\"_ _b\"></span> skape langsiktig k<span class=\"_ _b\"></span>onkurransedyktig virk<span class=\"_ _b\"></span>somhet har <span class=\"_ _8\"></span>Orkla i perioden 2020\u20132022<span class=\"_ _8\"></span> gjennomf\u00f8rt enk<span class=\"_ _b\"></span>elte st\u00f8rre omstillingspr<span class=\"_ _8\"></span>osjekter<span class=\"_ _b\"></span>. Hensikten er \u00e5 styrk<span class=\"_ _8\"></span>e den langsiktige k<span class=\"_ _8\"></span>onkurranseevnen gjennom bedre kapasitetsutnyttelse, mer effektiv<span class=\"_ _8\"></span> drift og \u00f8kt eff<span class=\"_ _8\"></span>ekt av investeringer i pr<span class=\"_ _8\"></span>oduksjonsutstyr<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>Ansat<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> som har<span class=\"_ _b\"></span> mistet arbeidet har i <span class=\"_ _8\"></span>stor <span class=\"_ _b\"></span>grad f\u00e5tt tilbud om annet arbeid internt i <span class=\"_ _b\"></span>Orkla eller<span class=\"_ _8\"></span> st\u00f8tte<span class=\"_ _8\"></span> til \u00e5<span class=\"_ _8\"></span> s\u00f8k<span class=\"_ _b\"></span>e nytt arbeid.Andre<span class=\"_ _b\"></span> inntekter Orkla Foods<span class=\"_ _b\"></span> \u010cesk<span class=\"_ _b\"></span>o a<span class=\"_ _b\"></span> Slovensko<span class=\"_ _b\"></span> har i 2022 <span class=\"_ _b\"></span>solgt en <span class=\"_ _b\"></span>eiendom i Maratice (T<span class=\"_ _f\"></span>sjekkia). Det ble<span class=\"_ _b\"></span> inntektsf\u00f8rt en <span class=\"_ _b\"></span>gevinst p\u00e5 <span class=\"_ _8\"></span>35 mill.<span class=\"_ _b\"></span> kroner knyttet til <span class=\"_ _b\"></span>salget presentert som \u00abAndre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>inntekter\u00bb. Orkla har<span class=\"_ _b\"></span> kj\u00f8pt opp<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> resterende <span class=\"_ _b\"></span>50 % av ak<span class=\"_ _b\"></span>sjene i det<span class=\"_ _b\"></span> tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>selskapet Lofoten Marine<span class=\"_ _b\"></span> Oil A<span class=\"_ _b\"></span>S. Som f<span class=\"_ _b\"></span>\u00f8lge av at<span class=\"_ _b\"></span> Lofoten Marine <span class=\"_ _b\"></span>Oil har g\u00e5tt <span class=\"_ _b\"></span>fra \u00e5<span class=\"_ _b\"></span> v\u00e6re<span class=\"_ _b\"></span> et tilknyttet selskap til et<span class=\"_ _b\"></span> dat<span class=\"_ _3\"></span>terselskap,<span class=\"_ _b\"></span> er alle selskapets<span class=\"_ _b\"></span> eiendeler f\u00f8rt opp<span class=\"_ _8\"></span> til virk<span class=\"_ _b\"></span>elig ver<span class=\"_ _b\"></span>di. Dette har<span class=\"_ _b\"></span> medf\u00f8rt en inntektsf\u00f8ring p\u00e5<span class=\"_ _b\"></span> 25 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>se for<span class=\"_ _b\"></span> \u00f8vrig note 5.Orkla Latvija<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>Confectioner<span class=\"_ _3\"></span>y<span class=\"_ _8\"></span> &amp; Snack<span class=\"_ _8\"></span>s) solgte<span class=\"_ _b\"></span> i 2022 <span class=\"_ _8\"></span>sin <span class=\"_ _8\"></span>convenience virksomhet<span class=\"_ _b\"></span> i Latvia og Litauen med <span class=\"_ _b\"></span>en gevinst p\u00e5<span class=\"_ _b\"></span> totalt <span class=\"_ _b\"></span>19 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>. Se<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> \u00f8vrig y<span class=\"_ _3\"></span>tterligere informasjon om salget i <span class=\"_ _3\"></span>note<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>5.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Det er<span class=\"_ _b\"></span> ogs\u00e5 inntektsf\u00f8rt 12 mill.<span class=\"_ _b\"></span> kroner i <span class=\"_ _b\"></span>Orkla Foods Eur<span class=\"_ _b\"></span>ope relatert <span class=\"_ _b\"></span>til salget av<span class=\"_ _b\"></span> virksomhet<span class=\"_ _b\"></span> innen vann p\u00e5<span class=\"_ _b\"></span> flasker<span class=\"_ _b\"></span> i Orkla<span class=\"_ _b\"></span> Latvija som ble<span class=\"_ _b\"></span> gjennomf\u00f8rt i <span class=\"_ _b\"></span>2021. Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _b\"></span> Sverige <span class=\"_ _b\"></span>solgte i 2022 <span class=\"_ _b\"></span>varemerk<span class=\"_ _b\"></span>et K<span class=\"_ _b\"></span>ung Oscar (pepperkak<span class=\"_ _b\"></span>er) med en <span class=\"_ _b\"></span>gevinst p\u00e5 5<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _f\"></span>. Det <span class=\"_ _b\"></span>er inntektsf\u00f8rt 23<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>. 4.<span class=\"_ _b\"></span> kvartal 2022 knyttet til <span class=\"_ _b\"></span>et p\u00e5g\u00e5ende <span class=\"_ _b\"></span>forsikringsoppgj\u00f8r relatert <span class=\"_ _b\"></span>til tilbak<span class=\"_ _b\"></span>ekalling av Husk<span class=\"_ _b\"></span>-produkter (Norden) og Colon-C<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>produkter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(P<span class=\"_ _b\"></span>olen) <span class=\"_ _3\"></span>i Orkla<span class=\"_ _b\"></span> Care i forbindelse med et salmonellautbrudd. Det<span class=\"_ _b\"></span> er <span class=\"_ _b\"></span>f\u00f8rt 27 mill.<span class=\"_ _b\"></span> kroner i k<span class=\"_ _b\"></span>ostnader knyttet til <span class=\"_ _b\"></span>dette utbruddet <span class=\"_ _b\"></span>som inng\u00e5r i <span class=\"_ _b\"></span>\u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb. Orkla Eiendom <span class=\"_ _b\"></span>solgte i 2022<span class=\"_ _b\"></span> eiendommen Alvo<span class=\"_ _b\"></span> Park<span class=\"_ _b\"></span> i Latvia. Det ble<span class=\"_ _b\"></span> inntektsf\u00f8rt totalt 4<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mill. kroner<span class=\"_ _8\"></span> kny<span class=\"_ _3\"></span>ttet til salget.\u00abAndre<span class=\"_ _b\"></span> inntekter\u00bb ble<span class=\"_ _b\"></span> i 2021 i stor<span class=\"_ _b\"></span> grad p\u00e5virk<span class=\"_ _b\"></span>et av inntektsf<span class=\"_ _b\"></span>\u00f8ring av forsikringsoppgj\u00f8r<span class=\"_ _b\"></span> p\u00e5 til <span class=\"_ _b\"></span>sammen 108<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _f\"></span>, hvorav<span class=\"_ _b\"></span> inntektsf\u00f8ring knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til Husk-sak<span class=\"_ _8\"></span>en utgjorde<span class=\"_ _b\"></span> 85 mill.<span class=\"_ _8\"></span> kroner<span class=\"_ _f\"></span>. Det ble<span class=\"_ _b\"></span> f\u00f8rt <span class=\"_ _8\"></span>tilsvarende<span class=\"_ _b\"></span> k<span class=\"_ _b\"></span>ostnader kny<span class=\"_ _3\"></span>ttet til dette salmonellatbruddet som inngikk i \u00abAndre<span class=\"_ _b\"></span> k<span class=\"_ _b\"></span>ostnader\u00bb. Det ble<span class=\"_ _b\"></span> i 2021 inntektsf\u00f8rt en <span class=\"_ _b\"></span>tilbakebetaling av<span class=\"_ _b\"></span> offentlige<span class=\"_ _b\"></span> avgifter p\u00e5<span class=\"_ _b\"></span> 27 mill.<span class=\"_ _b\"></span> kroner <span class=\"_ _b\"></span>samt inntektsf\u00f8rt <span class=\"_ _b\"></span>gevinster knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til salg av<span class=\"_ _8\"></span> bygninger <span class=\"_ _b\"></span>og driftsmidler<span class=\"_ _b\"></span> p\u00e5 <span class=\"_ _b\"></span>17 mill. kr<span class=\"_ _b\"></span>oner<span class=\"_ _b\"></span>. Det ble<span class=\"_ _b\"></span> i tillegg inntektsf\u00f8rt 16 mill.<span class=\"_ _b\"></span> kroner <span class=\"_ _b\"></span>som f\u00f8lge av<span class=\"_ _b\"></span> en <span class=\"_ _b\"></span>tidligere inng\u00e5tt <span class=\"_ _b\"></span>earn-out avtale. Andre kostnader<span class=\"_ _3\"></span> Det er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>blitt foretatt nedskrivninger av var<span class=\"_ _8\"></span>emerk<span class=\"_ _b\"></span>er og goodwill p\u00e5 totalt 116 mill.<span class=\"_ _b\"></span> kroner i 2022.<span class=\"_ _b\"></span> Den st\u00f8rste<span class=\"_ _b\"></span> nedskrivningen gjelder <span class=\"_ _b\"></span>varemerk<span class=\"_ _b\"></span>et Harris i Orkla<span class=\"_ _b\"></span> House <span class=\"_ _b\"></span>Care UK<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla Consumer<span class=\"_ _b\"></span> Investments) som utgj\u00f8r<span class=\"_ _b\"></span> 64 mill. kroner<span class=\"_ _f\"></span>. V<span class=\"_ _b\"></span>aremerk<span class=\"_ _b\"></span>et er skr<span class=\"_ _8\"></span>evet ned som <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>\u00f8lge<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>at selsk<span class=\"_ _8\"></span>apet ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har<span class=\"_ _8\"></span> vist tilfredsstillende<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utvikling over tid til tr<span class=\"_ _8\"></span>oss<span class=\"_ _8\"></span> for et<span class=\"_ _8\"></span> oppsving under pandemien. Det <span class=\"_ _b\"></span>er utover <span class=\"_ _b\"></span>dette blitt for<span class=\"_ _b\"></span>etat<span class=\"_ _3\"></span>t nedskrivning av<span class=\"_ _b\"></span> fire<span class=\"_ _8\"></span> mindre<span class=\"_ _b\"></span> var<span class=\"_ _8\"></span>emerk<span class=\"_ _8\"></span>er<span class=\"_ _8\"></span> i Orkla Health (<span class=\"_ _b\"></span>Orkla Care) p\u00e5 til sammen 48 mill. kroner<span class=\"_ _b\"></span> samt en goodwillpost i Or<span class=\"_ _b\"></span>chard V<span class=\"_ _b\"></span>alley <span class=\"_ _b\"></span>Australia<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla Food Ingredients) p\u00e5<span class=\"_ _b\"></span> 4 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>. Det<span class=\"_ _b\"></span> ble i 2022 <span class=\"_ _b\"></span>ogs\u00e5 for<span class=\"_ _b\"></span>etat<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>en nedskrivning av produk<span class=\"_ _b\"></span>sjonsmidler p\u00e5<span class=\"_ _8\"></span> <span class=\"_ _b\"></span>10 mill. kr<span class=\"_ _8\"></span>oner i Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _b\"></span> Sverige. Se<span class=\"_ _b\"></span> for <span class=\"_ _b\"></span>\u00f8vrig note <span class=\"_ _b\"></span>18. Orkla besluttet i <span class=\"_ _b\"></span>f\u00f8rste halvdel av<span class=\"_ _b\"></span> mars 2022 \u00e5<span class=\"_ _b\"></span> avvikle <span class=\"_ _b\"></span>eierskapet til <span class=\"_ _b\"></span>sin russisk<span class=\"_ _b\"></span>e virk<span class=\"_ _b\"></span>somhet Ham\u00e9 Foods<span class=\"_ _b\"></span> ZA<span class=\"_ _f\"></span>O,<span class=\"_ _b\"></span> som produser<span class=\"_ _8\"></span>er langtidsholdbar<span class=\"_ _8\"></span>e matvarer<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> det russisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>edet. Det har<span class=\"_ _b\"></span> som f<span class=\"_ _b\"></span>\u00f8lge av <span class=\"_ _b\"></span>denne beslutningen blitt k<span class=\"_ _b\"></span>ostnadsf\u00f8rt 118<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> presentert som <span class=\"_ _b\"></span>\u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til nedskrivning <span class=\"_ _3\"></span>av bokf\u00f8rte ver<span class=\"_ _8\"></span>dier<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>i selsk<span class=\"_ _8\"></span>apet samt<span class=\"_ _8\"></span> \u00f8vrige eff<span class=\"_ _8\"></span>ekter<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>knyttet til avviklingen av <span class=\"_ _b\"></span>eierskapet. Det<span class=\"_ _b\"></span> er ikk<span class=\"_ _b\"></span>e blitt innr<span class=\"_ _b\"></span>egnet noe resultat<span class=\"_ _b\"></span> fra selskapet etter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>at denne<span class=\"_ _8\"></span> avviklingsbeslutningen <span class=\"_ _3\"></span>ble<span class=\"_ _8\"></span> tatt. Det <span class=\"_ _b\"></span>er p\u00e5l\u00f8pt <span class=\"_ _b\"></span>196 mill. kr<span class=\"_ _b\"></span>oner knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til restrukturerings-<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og samor<span class=\"_ _8\"></span>dnings-prosjekter<span class=\"_ _b\"></span> i konsernet i <span class=\"_ _b\"></span>2022. De <span class=\"_ _b\"></span>st\u00f8rste prosjektene<span class=\"_ _b\"></span> vedr\u00f8r<span class=\"_ _b\"></span>er et<span class=\"_ _b\"></span> prosjekt relatert <span class=\"_ _b\"></span>til byggingen av ny kjek<span class=\"_ _b\"></span>sfabrikk i Latvia<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla Conf<span class=\"_ _b\"></span>ectioner<span class=\"_ _3\"></span>y &amp; Snacks) <span class=\"_ _b\"></span>samt det<span class=\"_ _b\"></span> p\u00e5g\u00e5ende prosjektet p\u00e5<span class=\"_ _b\"></span> hovedkontor<span class=\"_ _b\"></span>et med \u00e5 <span class=\"_ _b\"></span>etablere en ny forretningsmodell med en tydeligere eierr<span class=\"_ _b\"></span>olle p\u00e5 AS<span class=\"_ _b\"></span>A-niv\u00e5et og med mer selvstendige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>portef\u00f8ljeselskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i konsernet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Det er<span class=\"_ _b\"></span> star<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> opp et<span class=\"_ _b\"></span> st\u00f8rre<span class=\"_ _b\"></span> restruktureringsprosjekt i <span class=\"_ _b\"></span>Orkla Foods<span class=\"_ _b\"></span> \u010cesk<span class=\"_ _b\"></span>o a Slovensk<span class=\"_ _b\"></span>o i <span class=\"_ _b\"></span>4. kvartal.<span class=\"_ _b\"></span> Det p\u00e5g\u00e5r<span class=\"_ _b\"></span> i tillegg et<span class=\"_ _b\"></span> arbeid med \u00e5 omstruktur<span class=\"_ _b\"></span>ere <span class=\"_ _b\"></span>den legale struktur<span class=\"_ _b\"></span>en i Orkla Car<span class=\"_ _b\"></span>e. Det <span class=\"_ _b\"></span>er p\u00e5l\u00f8pt <span class=\"_ _b\"></span>17<span class=\"_ _b\"></span>4 mill. kroner<span class=\"_ _b\"></span> i kostnader<span class=\"_ _b\"></span> relatert til <span class=\"_ _b\"></span>oppkj\u00f8p <span class=\"_ _b\"></span>og integrasjon av <span class=\"_ _b\"></span>selskaper i <span class=\"_ _b\"></span>2022. Det ble<span class=\"_ _b\"></span> tilsvarende<span class=\"_ _b\"></span> kostnadsf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>161 mill. kr<span class=\"_ _8\"></span>oner<span class=\"_ _8\"></span> i 2021.<span class=\"_ _8\"></span> \u00abAndre<span class=\"_ _b\"></span> kostnader\u00bb<span class=\"_ _b\"></span> i 2021 v<span class=\"_ _b\"></span>ar i stor<span class=\"_ _b\"></span> grad p\u00e5virk<span class=\"_ _b\"></span>et av<span class=\"_ _b\"></span> nedskrivninger og k<span class=\"_ _b\"></span>ostnadsf\u00f8ringer p\u00e5<span class=\"_ _b\"></span> til sammen <span class=\"_ _b\"></span>123 mill.<span class=\"_ _b\"></span> kroner knyttet til <span class=\"_ _b\"></span>et prosjekt med \u00e5 <span class=\"_ _b\"></span>etablere <span class=\"_ _b\"></span>en felles<span class=\"_ _b\"></span> ERP-plat<span class=\"_ _3\"></span>tform i k<span class=\"_ _b\"></span>onsernet. Det<span class=\"_ _8\"></span> ble<span class=\"_ _8\"></span> gjennomf<span class=\"_ _8\"></span>\u00f8rt flere<span class=\"_ _b\"></span> restruktureringsprosjekter<span class=\"_ _b\"></span> i 2021 samt at<span class=\"_ _b\"></span> det ble<span class=\"_ _b\"></span> kostnadsf\u00f8rt <span class=\"_ _b\"></span>en etterbetaling av <span class=\"_ _b\"></span>offentlige avgifter<span class=\"_ _b\"></span> p\u00e5 41 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>. <span class=\"_ _2ae\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 1<span class=\"_ _8\"></span>5 </span>R<span class=\"_ _b\"></span>en<span class=\"_ _8\"></span>te<span class=\"_ _8\"></span>r og andre fi<span class=\"_ _3\"></span>nans<span class=\"_ _b\"></span>poste<span class=\"_ _8\"></span>r P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Renteinntekter<span class=\"_ _8\"></span> og rentekostnader<span class=\"_ _8\"></span> p\u00e5 l\u00e5n og fordringer er<span class=\"_ _8\"></span> beregnet etter effektiv<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>rentemetode.<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>Renter<span class=\"_ _8\"></span> knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til leieavtaler r<span class=\"_ _8\"></span>apporteres <span class=\"_ _b\"></span>som rentekostnader<span class=\"_ _b\"></span>, mens<span class=\"_ _8\"></span> beredskapspr<span class=\"_ _8\"></span>ovisjon  og k<span class=\"_ _8\"></span>ostnader <span class=\"_ _8\"></span>ved l\u00e5neopptak r<span class=\"_ _8\"></span>apporteres <span class=\"_ _b\"></span>som \u00ab\u00d8vrige <span class=\"_ _8\"></span>finansk<span class=\"_ _8\"></span>ostnader\u00bb. Finanselementet  i pensjonsk<span class=\"_ _8\"></span>ostnadene inng\u00e5r<span class=\"_ _8\"></span> i <span class=\"_ _8\"></span>\u00abAndre<span class=\"_ _8\"></span> finansk<span class=\"_ _8\"></span>ostnader\u00bb, <span class=\"_ _b\"></span>og er beskrevet<span class=\"_ _8\"></span> i note <span class=\"_ _b\"></span>12.  <span class=\"_ _291\"></span>L\u00e5nekostnader<span class=\"_ _8\"></span> for eiendom under oppf<span class=\"_ _8\"></span>\u00f8ring balansef\u00f8res sammen med driftsmiddelet. V<span class=\"_ _b\"></span>alutagevinst eller -tap som oppst\u00e5r<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fr<span class=\"_ _8\"></span>a operasjonelle<span class=\"_ _b\"></span> eiendeler og gjeld, samt<span class=\"_ _8\"></span> sikring av slik<span class=\"_ _8\"></span>e, rapporteres under driftsinntekter<span class=\"_ _b\"></span> eller driftsk<span class=\"_ _8\"></span>ostnader<span class=\"_ _b\"></span>. Annen valutagevinst eller<span class=\"_ _b\"></span> -tap  <span class=\"_ _291\"></span>rapporteres netto i finansinntekter og finanskostnader<span class=\"_ _b\"></span>. V<span class=\"_ _b\"></span>alutagevinst eller -tap<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyttet til nettoinvestering i utenlandsk <span class=\"_ _8\"></span>virksomhet <span class=\"_ _b\"></span>er omtalt<span class=\"_ _8\"></span> i note 31.Renteinntekter<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>rentek<span class=\"_ _b\"></span>ostnaderBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Renteinntekter<span class=\"_ _285\"> </span>52<span class=\"_ _1af\"> </span>30Rentek<span class=\"_ _b\"></span>ostnader<span class=\"_ _1ad\"> </span>(379)<span class=\"_ _7e\"> </span>(168)Balansef\u00f8rte r<span class=\"_ _b\"></span>entekostnader<span class=\"_ _e1\"> </span>9<span class=\"_ _1a6\"> </span>2Rentek<span class=\"_ _b\"></span>ostnader ek<span class=\"_ _8\"></span>skl. leieavtaler<span class=\"_ _2af\"> </span><span class=\"ws2\">(370)<span class=\"_ _50\"> </span>(166)</span>Rentek<span class=\"_ _b\"></span>ostnader<span class=\"_ _b\"></span>, leieavtaler (se<span class=\"_ _b\"></span> note 21)<span class=\"_ _66\"> </span>(35)<span class=\"_ _262\"> </span>(30)Sum rentek<span class=\"_ _b\"></span>ostnader<span class=\"_ _1d1\"> </span>(405)<span class=\"_ _7e\"> </span>(196)Renter<span class=\"_ _f\"></span>, netto<span class=\"_ _2b0\"> </span>(353<span class=\"_ _b\"></span>)<span class=\"_ _7e\"> </span>(166)Finansinntekter og finansk<span class=\"_ _b\"></span>ostnaderBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Netto valutagevinst<span class=\"_ _2b1\"> </span><span class=\"ws2\">2<span class=\"_ _1a6\"> </span>2</span>\u00d8vrige finansinntekter<span class=\"_ _1da\"> </span><span class=\"ws2\">1<span class=\"_ _1a6\"> </span>2</span>Sum andre finansinntekter<span class=\"_ _2b2\"> </span><span class=\"ws2\">3<span class=\"_ _133\"> </span>4</span>1Renter<span class=\"_ _b\"></span> pensjoner inklusiv <span class=\"_ _b\"></span>sikring(23<span class=\"_ _b\"></span>)<span class=\"_ _262\"> </span>(24)\u00d8vrige finansk<span class=\"_ _b\"></span>ostnader<span class=\"_ _296\"> </span><span class=\"ws2\">(40)<span class=\"_ _cc\"> </span>(33<span class=\"_ _8\"></span>)</span>Sum andre finansk<span class=\"_ _b\"></span>ostnader<span class=\"_ _c1\"> </span><span class=\"ws2\">(63<span class=\"_ _b\"></span>)<span class=\"_ _c9\"> </span>(5<span class=\"_ _8\"></span>7)</span>Sum andre finansposter<span class=\"_ _44\"> </span><span class=\"ws2\">(60)<span class=\"_ _cc\"> </span>(53<span class=\"_ _8\"></span>)</span>1 <span class=\"_ _75\"> </span>Inkluder<span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>sikring av pensjonsordning for<span class=\"_ _b\"></span> ansat<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> med l\u00f8nn over<span class=\"_ _b\"></span> 12G.A<span class=\"_ _b\"></span>vstemming mot kontantstr<span class=\"_ _8\"></span>\u00f8mBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Pos<span class=\"_ _b\"></span>ter uten<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ontantstr<span class=\"_ _8\"></span>\u00f8meffekt:Endring i avsatte renter<span class=\"_ _b\"></span> o.l.<span class=\"_ _e8\"> </span>40<span class=\"_ _155\"> </span>(10)Renter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>pensjoner ek<span class=\"_ _b\"></span>sklusiv sikring<span class=\"_ _6b\"> </span><span class=\"ws2\">(13<span class=\"_ _b\"></span>)<span class=\"_ _1a\"> </span>61</span>Virk<span class=\"_ _b\"></span>elig verdijustering f\u00f8rt som <span class=\"_ _3\"></span><span class=\"ls2 ws2\"> </span>(8)<span class=\"_ _1b2\"> </span>(9)renteinntekter/<span class=\"_ _b\"></span>rentek<span class=\"_ _b\"></span>ostnaderVirk<span class=\"_ _b\"></span>elig verdijustering f\u00f8rt som <span class=\"_ _3\"></span><span class=\"ws2\"> </span>(10)<span class=\"_ _67\"> </span>5finansinntekter/finansk<span class=\"_ _b\"></span>ostnaderSum poster uten k<span class=\"_ _b\"></span>ontantstr\u00f8meffekt,<span class=\"_ _b\"></span>  9<span class=\"_ _81\"> </span><span class=\"ls15 ws19\">47</span>se k<span class=\"_ _b\"></span>ontantstr\u00f8moppstilling<span class=\"_ _2b3\"></span><span class=\"ff4 ls2 ws2\">Not<span class=\"_ _8\"></span>e 16 </span>Sk<span class=\"_ _3\"></span>a\ue67fer<span class=\"_ _3\"></span> P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Forpliktelser og eiendeler<span class=\"_ _b\"></span> ved <span class=\"_ _3\"></span>betalbar sk<span class=\"_ _8\"></span>att vurderes<span class=\"_ _b\"></span> til det <span class=\"_ _3\"></span>bel\u00f8pet som forventes betalt til eller mottatt fra skattemyndighetene.<span class=\"_ _8\"></span> Skattesatser og skatteregler som benyttes, er de<span class=\"_ _8\"></span> som er <span class=\"_ _b\"></span>vedtat<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>eller i hovedsak <span class=\"_ _8\"></span>vedtatt innen slutten av<span class=\"_ _8\"></span> rapporteringsperioden i de<span class=\"_ _b\"></span> landene hvor k<span class=\"_ _8\"></span>onsernet opererer<span class=\"_ _b\"></span> og genererer sk<span class=\"_ _8\"></span>attepliktige inntekter<span class=\"_ _8\"></span>.Forpliktelse og eiendel ved utsatt skatt er<span class=\"_ _8\"></span> beregnet for alle midlertidige forskjeller mellom regnskapsmessige<span class=\"_ _b\"></span> verdier i <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>onsernregnskapet og deres<span class=\"_ _8\"></span> skattemessig verdier<span class=\"_ _8\"></span> p\u00e5 eiendels- og gjeldsposter <span class=\"_ _b\"></span>samt p\u00e5 sk<span class=\"_ _8\"></span>attemessige underskudd.<span class=\"_ _b\"></span> For beregning av <span class=\"_ _b\"></span>eiendeler og f<span class=\"_ _8\"></span>orpliktelser ved utsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> skatt beny<span class=\"_ _3\"></span>ttes<span class=\"_ _8\"></span> de nominelle skattesatser<span class=\"_ _8\"></span> som forventes \u00e5 gjelde n\u00e5r eiendelen realiseres<span class=\"_ _b\"></span> eller forpliktelsen gj\u00f8res opp.Eiendel ved utsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> skatt p\u00e5 skattemessige<span class=\"_ _8\"></span> underskudd og <span class=\"_ _3\"></span>andre<span class=\"_ _b\"></span> skattereduserende midlertidige forskjeller<span class=\"_ _8\"></span> er innregnet i den grad det er<span class=\"_ _8\"></span> sannsynlig at disse kan anvendes mot fremtidige<span class=\"_ _8\"></span> skattepliktige inntekter<span class=\"_ _b\"></span>.Forpliktelse ved utsatt skatt kny<span class=\"_ _3\"></span>ttet til sjablongsk<span class=\"_ _8\"></span>att, kildeskatt og annen skatt <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utbytte er f\u00f8rt opp<span class=\"_ _8\"></span> p\u00e5 tilbakeholdte<span class=\"_ _b\"></span> overskudd <span class=\"_ _3\"></span>i tilknyttede selskaper<span class=\"_ _b\"></span> samt <span class=\"_ _3\"></span>utenlandsk<span class=\"_ _b\"></span>e datterselskaper n\u00e5r <span class=\"_ _b\"></span>det forventes at <span class=\"_ _8\"></span>det <span class=\"_ _8\"></span>vil bli betalt utbytte i overskuelig <span class=\"_ _8\"></span>fremtid.Forpliktelse <span class=\"_ _b\"></span>ved utsat<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>skatt p\u00e5 midlertidige <span class=\"_ _8\"></span>forskjeller knyttet til investeringer<span class=\"_ _b\"></span> i datterselskaper og tilknyttede selskaper<span class=\"_ _b\"></span> er f\u00f8rt opp n\u00e5r det er<span class=\"_ _b\"></span> sannsynlig <span class=\"_ _3\"></span>at forskjellen k<span class=\"_ _8\"></span>ommer til \u00e5 bli reversert <span class=\"_ _3\"></span>i oversk<span class=\"_ _8\"></span>uelig fremtid. Forpliktelse eller<span class=\"_ _8\"></span> eiendel ved utsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> skatt som oppst\u00e5r ved f\u00f8rstegangsinnr<span class=\"_ _8\"></span>egning av goodwill f\u00f8res ikk<span class=\"_ _8\"></span>e opp.Forpliktelse og eiendel ved utsatt skatt utlignes n\u00e5r det f\u00f8lger<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>lokale<span class=\"_ _b\"></span> skattereglene, og k<span class=\"_ _8\"></span>onsernet har <span class=\"_ _b\"></span>til hensikt \u00e5 benytte seg av<span class=\"_ _b\"></span> mulighetene til \u00e5<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>onsolidere <span class=\"_ _b\"></span>skatteposisjonene ved hjelp av<span class=\"_ _b\"></span> konsernbidrag <span class=\"_ _8\"></span>eller annen <span class=\"_ _b\"></span>skattekonsolidering.Skattek<span class=\"_ _8\"></span>ostnadBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Resultat f\u00f8r<span class=\"_ _b\"></span> skattekostnad<span class=\"_ _2b4\"> </span><span class=\"wse\">7 345<span class=\"_ _130\"> </span>6 366</span>P<span class=\"_ _b\"></span>eriodeskatt <span class=\"_ _2b5\"> </span><span class=\"wse\">(2 017)<span class=\"_ _135\"> </span><span class=\"wsc\">(1 488)</span></span>Endring forpliktelser ved utsatt skatt<span class=\"_ _103\"> </span><span class=\"ws2\">(60)<span class=\"_ _6c\"> </span>20</span>Sum skattek<span class=\"_ _8\"></span>ostnad<span class=\"_ _2b6\"> </span><span class=\"ls11 ws2\">(2 07<span class=\"_ _3\"></span>7)<span class=\"_ _13a\"> </span></span>(1 468)Skatt i % av<span class=\"_ _b\"></span> \u00abResultat<span class=\"_ _b\"></span> f\u00f8r <span class=\"_ _b\"></span>skattekostnad\u00bb<span class=\"_ _12d\"> </span>28,3 %<span class=\"_ _1a4\"> </span>23,1 %Skatt i % av<span class=\"_ _b\"></span> \u00abResultat<span class=\"_ _b\"></span> f\u00f8r <span class=\"_ _b\"></span>skattekostnad\u00bb<span class=\"_ _b\"></span> k<span class=\"_ _b\"></span>orriger<span class=\"_ _3\"></span>t 32,0 %<span class=\"_ _4f\"> </span>26,6 %for<span class=\"_ _b\"></span> tilkny<span class=\"_ _3\"></span>ttede selskaperOrklas eff<span class=\"_ _b\"></span>ektive skattek<span class=\"_ _b\"></span>ostnad <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>orrigert for<span class=\"_ _8\"></span> tilkny<span class=\"_ _3\"></span>ttede<span class=\"_ _8\"></span> selskaper<span class=\"_ _b\"></span> er \u00f8kt med 5,4 %-poeng,<span class=\"_ _b\"></span> fra <span class=\"_ _b\"></span>26,6 % i 2021 til <span class=\"_ _8\"></span>32,0 % i <span class=\"_ _8\"></span>2022. Den <span class=\"_ _b\"></span>\u00f8kte <span class=\"_ _8\"></span>skattesatsen i 2022<span class=\"_ _8\"></span> skyldes hovedsak<span class=\"_ _b\"></span>elig en betydelig <span class=\"_ _b\"></span>\u00f8kning i grunnrentesk<span class=\"_ _b\"></span>at<span class=\"_ _3\"></span>ten,<span class=\"_ _8\"></span> herunder<span class=\"_ _8\"></span> \u00f8kning av grunnrenteskattesatsen.A<span class=\"_ _b\"></span>vstemming av k<span class=\"_ _8\"></span>onsernets<span class=\"_ _8\"></span> sk<span class=\"_ _8\"></span>atteprosent T<span class=\"_ _b\"></span>abellen nedenfor<span class=\"_ _b\"></span> gir <span class=\"_ _b\"></span>en avstemming av rapportert <span class=\"_ _b\"></span>skattekostnad mot <span class=\"_ _b\"></span>skattekostnad basert p\u00e5<span class=\"_ _b\"></span> norsk sk<span class=\"_ _b\"></span>at<span class=\"_ _3\"></span>tesats<span class=\"_ _8\"></span> 22<span class=\"_ _8\"></span> %. De<span class=\"_ _b\"></span> vesentligste<span class=\"_ _8\"></span> k<span class=\"_ _b\"></span>omponentene i skattekostnaden er<span class=\"_ _b\"></span> spesifiser<span class=\"_ _3\"></span>t.Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _a2\"> </span>2022<span class=\"_ _160\"> </span>2021Norsk sk<span class=\"_ _b\"></span>at<span class=\"_ _3\"></span>teprosent<span class=\"_ _8\"></span> av resultat f\u00f8r<span class=\"_ _8\"></span> skattek<span class=\"_ _8\"></span>ostnad<span class=\"_ _71\"> </span><span class=\"wse\">(1 616)<span class=\"_ _52\"> </span></span>(1 401)Tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> og fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _19f\"> </span><span class=\"ws2\">189<span class=\"_ _15d\"> </span>188</span>Utsatt skatt tilbak<span class=\"_ _b\"></span>eholdte overskudd i <span class=\"ws2\"> </span>(6)<span class=\"_ _1b2\"> </span>(4)tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> selskaperVirksomhet<span class=\"_ _b\"></span> med annen skattesats <span class=\"_ _b\"></span>enn i Norge<span class=\"_ _e6\"> </span>69<span class=\"_ _1b6\"> </span>51Skattelovsendringer<span class=\"_ _191\"> </span>4<span class=\"_ _1a6\"> </span>7A<span class=\"_ _b\"></span>vvikling Orkla Russland(24)<span class=\"_ _67\"> </span>0Ikk<span class=\"_ _b\"></span>e fradragsberettigede<span class=\"_ _b\"></span> transaksjonsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _1c2\"> </span><span class=\"ws2\">(19)<span class=\"_ _1d0\"> </span>(24)</span>Skattefri gevinst ved salg av selskaper<span class=\"_ _2b7\"> </span><span class=\"ws2\">7<span class=\"_ _1a6\"> </span>0</span>T<span class=\"_ _b\"></span>rinnvis <span class=\"_ _b\"></span>oppkj\u00f8p Lofoten Marine<span class=\"_ _b\"></span> Oil / N\u00f3i S\u00edr\u00edus<span class=\"_ _247\"> </span>6<span class=\"_ _1bb\"> </span>1Andre<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> fradragsberettigede<span class=\"_ _b\"></span> kostnader<span class=\"_ _b\"></span> / (17)<span class=\"_ _152\"> </span>(5)skattefrie inntekter<span class=\"_ _b\"></span> Innregning av<span class=\"_ _b\"></span> tidligere<span class=\"_ _b\"></span> \u00e5rs ikk<span class=\"_ _b\"></span>e innregnede<span class=\"_ _b\"></span>  34<span class=\"_ _1a6\"> </span>8eiendelerIkk<span class=\"_ _b\"></span>e innregnede eiendeler<span class=\"_ _b\"></span> ved <span class=\"_ _3\"></span>utsatt skatt<span class=\"_ _1bf\"> </span><span class=\"ws2\">(67)<span class=\"_ _1e0\"> </span>(18)</span>Korr<span class=\"_ _b\"></span>eksjon tidligere<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5rs sk<span class=\"_ _8\"></span>atter<span class=\"_ _45\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _99\"> </span></span><span class=\"ws2\">(2)</span>Reversering netto skatteforpliktelse<span class=\"_ _b\"></span> <span class=\"_ _72\"> </span><span class=\"ws2\">25<span class=\"_ _1a6\"> </span>0</span>1Grunnrenteskatt(683<span class=\"_ _b\"></span>)<span class=\"_ _58\"> </span>(265)Andre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>betalbare<span class=\"_ _8\"></span> skatter<span class=\"_ _34\"> </span><span class=\"ls29 ws36\">(<span class=\"_ _3\"></span>3)<span class=\"_ _152\"> </span><span class=\"ls2 ws2\">(4)</span></span>Konsernets<span class=\"_ _b\"></span> skattekostnad<span class=\"_ _2b8\"> </span><span class=\"ls11 ws2\">(2 07<span class=\"_ _3\"></span>7)<span class=\"_ _13a\"> </span></span>(1 468)1 <span class=\"_ _75\"> </span>Her<span class=\"_ _8\"></span>av <span class=\"_ _b\"></span>118 mill. kroner<span class=\"_ _b\"></span> for\u00e5rsak<span class=\"_ _8\"></span>et av<span class=\"_ _8\"></span> \u00f8kning i <span class=\"_ _b\"></span>grunnrenteskattesats.Orkla har<span class=\"_ _b\"></span> betydelige <span class=\"_ _b\"></span>skattegrunnlag i Norden og India.<span class=\"_ _b\"></span> Ordin\u00e6r<span class=\"_ _b\"></span> selskapsskatt <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>selskaper hjemmeh\u00f8rende<span class=\"_ _b\"></span> i Norge <span class=\"_ _b\"></span>og Danmark <span class=\"_ _b\"></span>er 22 %,<span class=\"_ _b\"></span> Sverige <span class=\"_ _b\"></span>20,6 %, Finland 20<span class=\"_ _b\"></span> % og India <span class=\"_ _b\"></span>25,2 % i 2022. Orklas <span class=\"_ _b\"></span>virksomheter<span class=\"_ _b\"></span> i land med andre <span class=\"_ _b\"></span>skattesatser enn <span class=\"_ _b\"></span>22 %, bidrar<span class=\"_ _b\"></span> netto til at <span class=\"_ _b\"></span>skattekostnaden blir<span class=\"_ _b\"></span> redusert. I 2022 <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>effekten av <span class=\"_ _b\"></span>det<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>en netto reduk<span class=\"_ _b\"></span>sjon p\u00e5 69 mill.<span class=\"_ _b\"></span> kroner av<span class=\"_ _b\"></span> skattek<span class=\"_ _b\"></span>ostnaden, hvorav<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> baltiske,<span class=\"_ _b\"></span> svensk<span class=\"_ _b\"></span>e og finsk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>dat<span class=\"_ _3\"></span>terselskapene<span class=\"_ _b\"></span> utgj\u00f8r henholdsvis<span class=\"_ _8\"></span> 25<span class=\"_ _8\"></span> mill. kr<span class=\"_ _8\"></span>oner<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>18 mill.<span class=\"_ _b\"></span> kroner og <span class=\"_ _b\"></span>11 mill. kroner<span class=\"_ _f\"></span>. Resultater<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fra<span class=\"_ _b\"></span> tilkny<span class=\"_ _3\"></span>ttede selsk<span class=\"_ _8\"></span>aper<span class=\"_ _8\"></span> er innregnet etter<span class=\"_ _8\"></span> skatt og p\u00e5virk<span class=\"_ _8\"></span>er i utgangspunktet ikk<span class=\"_ _b\"></span>e k<span class=\"_ _b\"></span>onsernets <span class=\"_ _b\"></span>skattekostnad.<span class=\"_ _b\"></span> Det er<span class=\"_ _b\"></span> imidler<span class=\"_ _3\"></span>tid avsatt f<span class=\"_ _8\"></span>or<span class=\"_ _8\"></span> sjablongskatt p\u00e5 tilbak<span class=\"_ _b\"></span>eholdte overskudd i tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> selskaper<span class=\"_ _f\"></span>, til sammen 43 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>, hvorav<span class=\"_ _b\"></span> 6 mill.<span class=\"_ _b\"></span> kroner <span class=\"_ _b\"></span>er resultatf\u00f8rt i <span class=\"_ _b\"></span>2022.Endring i ikk<span class=\"_ _b\"></span>e innregnede<span class=\"_ _b\"></span> eiendeler <span class=\"_ _b\"></span>ved utsatt skatt p\u00e5<span class=\"_ _b\"></span> til <span class=\"_ _b\"></span>sammen 67 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span> gjelder hovedsak<span class=\"_ _b\"></span>elig sk<span class=\"_ _b\"></span>at<span class=\"_ _3\"></span>temessige<span class=\"_ _8\"></span> underskudd i US<span class=\"_ _b\"></span>A, Island,<span class=\"_ _8\"></span> Singapore,<span class=\"_ _b\"></span> Guernsey <span class=\"_ _b\"></span>og Storbritannia. Innregning av<span class=\"_ _b\"></span> tidligere<span class=\"_ _b\"></span> \u00e5rs ikk<span class=\"_ _b\"></span>e innregnede<span class=\"_ _b\"></span> eiendeler <span class=\"_ _b\"></span>ved utsatt skatt p\u00e5<span class=\"_ _b\"></span> 34 mill.<span class=\"_ _b\"></span> kroner <span class=\"_ _b\"></span>gjelder hovedsak<span class=\"_ _b\"></span>elig selskaper<span class=\"_ _b\"></span> i Nederland, P<span class=\"_ _b\"></span>olen, Spania <span class=\"_ _b\"></span>og Finland. Konsernet<span class=\"_ _b\"></span> har aktivitet i kraftbr<span class=\"_ _b\"></span>ansjen som er<span class=\"_ _b\"></span> underlagt s\u00e6rbesk<span class=\"_ _b\"></span>atning i Norge.<span class=\"_ _b\"></span> Grunnrenteskatten <span class=\"_ _b\"></span>er i 2022 hele<span class=\"_ _b\"></span> 683 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>dvs. k<span class=\"_ _b\"></span>onsernet har grunnrenteskatt som utgj\u00f8r <span class=\"_ _b\"></span>10,5 <span class=\"_ _3\"></span>%-poeng av den effektive<span class=\"_ _b\"></span> skattesatsen <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> 32,0 %, korrigert for<span class=\"_ _b\"></span> tilkny<span class=\"_ _3\"></span>ttede selsk<span class=\"_ _8\"></span>aper<span class=\"_ _b\"></span>.<span class=\"_ _8\"></span> Basert p\u00e5 en vurdering av konsernets<span class=\"_ _b\"></span> samlede skatteek<span class=\"_ _b\"></span>sponering er det innregnet avsetninger<span class=\"_ _b\"></span> i tr\u00e5d med <span class=\"_ _b\"></span>for<span class=\"_ _3\"></span>ventet risik<span class=\"_ _b\"></span>o i <span class=\"_ _8\"></span>forpliktelser<span class=\"_ _b\"></span> ved utsatt skatt i balansen.Forpliktelser <span class=\"_ _b\"></span>ved utsatt skatt p\u00e5<span class=\"_ _b\"></span> midler<span class=\"_ _3\"></span>tidige<span class=\"_ _b\"></span> forskjellerBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Sikringsreserve i egenkapitalen<span class=\"_ _2b9\"> </span><span class=\"ls29 ws36\">(<span class=\"_ _3\"></span>3)<span class=\"_ _c7\"> </span></span><span class=\"ws2\">(15)</span>Immaterielle eiendeler<span class=\"_ _10b\"> </span><span class=\"wse\">1 5<span class=\"_ _b\"></span>71<span class=\"_ _7e\"> </span>1 548</span>V<span class=\"_ _b\"></span>arige driftsmidler<span class=\"_ _2ba\"> </span><span class=\"ws2\">528<span class=\"_ _155\"> </span>411</span>Netto pensjonsforpliktelser<span class=\"_ _c1\"> </span>(201)<span class=\"_ _58\"> </span>(342)P<span class=\"_ _b\"></span>eriodiseringsfond, gevinst og tapsk<span class=\"_ _b\"></span>onto<span class=\"_ _2bb\"> </span><span class=\"ws2\">345<span class=\"_ _cb\"> </span>360</span>Leieavtaler<span class=\"_ _2bc\"> </span>(46)<span class=\"_ _144\"> </span>(43<span class=\"_ _b\"></span>)\u00d8vrige langsiktige<span class=\"_ _b\"></span> poster<span class=\"_ _2bd\"> </span>96<span class=\"_ _1c3\"> </span>162Sum langsiktige poster<span class=\"_ _e8\"> </span><span class=\"wse\">2 290<span class=\"_ _69\"> </span> 2 081</span>A<span class=\"_ _b\"></span>vsetninger og andr<span class=\"_ _b\"></span>e k<span class=\"_ _b\"></span>or<span class=\"_ _3\"></span>tsiktige<span class=\"_ _8\"></span> poster<span class=\"_ _159\"> </span>(105)<span class=\"_ _144\"> </span>(98)Underskudd til fremf\u00f8ring<span class=\"_ _2be\"> </span><span class=\"ws2\">(207)<span class=\"_ _139\"> </span>(144)</span>Netto forpliktelser<span class=\"_ _b\"></span> ved <span class=\"_ _3\"></span>utsatt skatt<span class=\"_ _10e\"> </span><span class=\"wse\">1 978<span class=\"_ _139\"> </span>1 839</span>1Utsatt skattefordel kraftverk<span class=\"_ _b\"></span>skatt(7)<span class=\"_ _144\"> </span>(28)Ikk<span class=\"_ _b\"></span>e balansef\u00f8rte eiendeler ved utsatt skatt<span class=\"_ _12e\"> </span><span class=\"ws2\">184<span class=\"_ _1ae\"> </span>14<span class=\"_ _3\"></span>4</span>Netto forpliktelser<span class=\"_ _b\"></span> ved <span class=\"_ _3\"></span>utsatt skatt<span class=\"_ _10e\"> </span><span class=\"ws29\">2 155<span class=\"_ _139\"> </span><span class=\"wse\">1 955</span></span>Endring forpliktelser ved utsatt skatt <span class=\"_ _24a\"> </span><span class=\"ws2\">(200)<span class=\"_ _58\"> </span>(399)</span>Endring utsat<span class=\"_ _3\"></span>t sk<span class=\"_ _8\"></span>att sikringsreserven f\u00f8rt <span class=\"_ _3\"></span><span class=\"ws2\"> </span>12<span class=\"_ _af\"> </span>49mot totalresultatetEndring utsat<span class=\"_ _3\"></span>t sk<span class=\"_ _8\"></span>att estimatavvik<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>pensjoner<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>92<span class=\"_ _99\"> </span>14mot totalresultatetKj\u00f8p/<span class=\"_ _b\"></span>salg <span class=\"_ _3\"></span>av selsk<span class=\"_ _8\"></span>aper<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> omklassifiseringer mv<span class=\"_ _b\"></span>.<span class=\"_ _2bf\"> </span><span class=\"ws2\">89<span class=\"_ _cb\"> </span>295</span>Sikring av nettoinvestering i utenlandsk<span class=\"_ _b\"></span> virksomhet<span class=\"_ _160\"> </span><span class=\"ls2\">(53<span class=\"_ _b\"></span>)<span class=\"_ _1a\"> </span>61</span>Endringer forpliktelser<span class=\"_ _b\"></span> ved <span class=\"_ _3\"></span>utsatt skatt i <span class=\"_ _3\"></span><span class=\"ws2\"> </span>(60)<span class=\"_ _6c\"> </span>20resultatregnsk<span class=\"_ _b\"></span>apet1 <span class=\"_ _75\"> </span>Forpliktelser og eiendel ved utsatt skatt knyt<span class=\"_ _3\"></span>tet til kraftverk<span class=\"_ _8\"></span>skatt er<span class=\"_ _8\"></span> f\u00f8rt brut<span class=\"_ _3\"></span>to<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>pr<span class=\"_ _b\"></span>. kraftverk.Netto f<span class=\"_ _b\"></span>orpliktelser ved utsatt <span class=\"_ _b\"></span>skatt presentert i balansenBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Forpliktelser ved utsatt skatt<span class=\"_ _2b8\"> </span><span class=\"ls11 ws2\">2 241<span class=\"_ _208\"> </span></span><span class=\"wse\">2 084</span>Eiendeler ved utsatt skatt<span class=\"_ _24b\"> </span><span class=\"ws2\">86<span class=\"_ _1c3\"> </span>129</span>Netto forpliktelser<span class=\"_ _b\"></span> ved <span class=\"_ _3\"></span>utsatt skatt<span class=\"_ _169\"> </span><span class=\"ws29\">2 155<span class=\"_ _139\"> </span><span class=\"wse\">1 955</span></span>Utl\u00f8pstidspunkt for<span class=\"_ _b\"></span> fremf\u00f8rbare<span class=\"_ _b\"></span> skattemessige underskudd Skattemessige undersk<span class=\"_ _b\"></span>udd til fremf<span class=\"_ _b\"></span>\u00f8ring p\u00e5 836 mill.<span class=\"_ _b\"></span> kroner utgj\u00f8r<span class=\"_ _b\"></span> en f<span class=\"_ _b\"></span>ordel ved utsatt sk<span class=\"_ _b\"></span>at<span class=\"_ _3\"></span>t p\u00e5<span class=\"_ _b\"></span> 202 mill.<span class=\"_ _8\"></span> kroner<span class=\"_ _f\"></span>, hvorav<span class=\"_ _b\"></span> 39 mill.<span class=\"_ _8\"></span> kroner<span class=\"_ _b\"></span> er<span class=\"_ _8\"></span> innregnet.<span class=\"_ _8\"></span> Fremf\u00f8rte<span class=\"_ _b\"></span> skattemessige underskudd som <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e er<span class=\"_ _8\"></span> innregnet, bel\u00f8per seg til 671 mill. kr<span class=\"_ _b\"></span>oner<span class=\"_ _b\"></span>. A<span class=\"_ _b\"></span>v <span class=\"_ _b\"></span>disse <span class=\"_ _b\"></span>er 533 mill.<span class=\"_ _b\"></span> kroner uten <span class=\"_ _b\"></span>forfallstidspunkt, 84 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span> forfaller fra<span class=\"_ _b\"></span> 2029 og fremover<span class=\"_ _f\"></span>, 8 mill.<span class=\"_ _8\"></span> kroner f<span class=\"_ _8\"></span>orfaller i perioden 2026\u20132028, og 46<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mill. kroner<span class=\"_ _8\"></span> forfaller i <span class=\"_ _3\"></span>perioden 2023\u20132025.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>I tillegg er<span class=\"_ _b\"></span> det fremf\u00f8rt ikk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>fradragsberettigede r<span class=\"_ _b\"></span>enter p\u00e5 <span class=\"_ _b\"></span>21 mill. kroner<span class=\"_ _b\"></span> i norske<span class=\"_ _b\"></span> selskaper<span class=\"_ _b\"></span> hvor Orklas<span class=\"_ _b\"></span> eierandel er under 90 %. Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>20212022<span class=\"_ _13\"> </span>-<span class=\"_ _1b6\"> </span>142023<span class=\"_ _2c0\"> </span>46<span class=\"_ _1b6\"> </span>162024<span class=\"_ _2c1\"> </span>2<span class=\"_ _99\"> </span>142025<span class=\"_ _2c2\"> </span>0<span class=\"_ _b7\"> </span>12026<span class=\"_ _2c1\"> </span>5<span class=\"_ _2ad\"> </span>522027<span class=\"_ _2c3\"> </span>35<span class=\"_ _1a1\"> </span>182028<span class=\"_ _2c3\"> </span>28<span class=\"_ _155\"> </span>1142029 eller<span class=\"_ _b\"></span> senere<span class=\"_ _246\"> </span><span class=\"ws2\">61<span class=\"_ _1af\"> </span>60</span>Uten utl\u00f8pstidspunkt<span class=\"_ _256\"> </span>659<span class=\"_ _c7\"> </span>337Sum skattemessige fremf<span class=\"_ _b\"></span>\u00f8rbare underskudd<span class=\"_ _117\"> </span><span class=\"ws2\">836<span class=\"_ _cb\"> </span>626</span>Skattereduserende<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>midlertidige forskjeller<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>med tilh\u00f8rende<span class=\"_ _b\"></span> eiendel ved <span class=\"_ _3\"></span>utsatt skatt <span class=\"_ _22f\"> </span>Skattereduserende<span class=\"_ _b\"></span> <span class=\"_ _291\"></span> Balansef\u00f8rt eiendel <span class=\"_ _291\"></span><span class=\"ws2\"> </span>Ikk<span class=\"_ _8\"></span>e balansef\u00f8rt <span class=\"_ _5\"></span> Sum eiendel <span class=\"_ _291\"></span><span class=\"ws2\"> </span>Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOKmidlertidige forsk<span class=\"_ _3\"></span>jelle<span class=\"_ _3\"></span>rutsatt skatteiendel utsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> skattutsatt skattSkattemessige underskudd til fremf\u00f8ring:USA<span class=\"_ _2c4\"> </span><span class=\"ls2 ws2\">221<span class=\"_ _123\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _248\"> </span></span>37<span class=\"_ _85\"> </span>61</span>Spania<span class=\"_ _33\"> </span>182<span class=\"_ _29e\"> </span>-<span class=\"_ _248\"> </span><span class=\"ls13 ws15\">47<span class=\"_ _1b1\"> </span>47</span>Storbritannia<span class=\"_ _209\"> </span>93<span class=\"_ _2c5\"> </span>-<span class=\"_ _117\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _84\"> </span>24</span>P<span class=\"_ _b\"></span>olen<span class=\"_ _d1\"> </span><span class=\"ls29 ws36\">74<span class=\"_ _cf\"> </span></span>5<span class=\"_ _242\"> </span>9<span class=\"_ _85\"> </span>14\u00d8st-Europa<span class=\"_ _b\"></span> ekskl. P<span class=\"_ _b\"></span>olen<span class=\"_ _2c6\"> </span><span class=\"ws2\">23<span class=\"_ _2bf\"> </span>2<span class=\"_ _11e\"> </span>1<span class=\"_ _8d\"> </span>3</span>Island<span class=\"_ _2c7\"> </span>38<span class=\"_ _29e\"> </span>-<span class=\"_ _242\"> </span>8<span class=\"_ _8d\"> </span>8Norden<span class=\"_ _2c8\"> </span>84<span class=\"_ _247\"> </span>8<span class=\"_ _293\"> </span>9<span class=\"_ _133\"> </span>17Tyskland<span class=\"_ _2c9\"> </span>37<span class=\"_ _29e\"> </span>-<span class=\"_ _2ca\"> </span>12<span class=\"_ _91\"> </span>12Singapore<span class=\"_ _2cb\"> </span>31<span class=\"_ _2c5\"> </span>-<span class=\"_ _293\"> </span>5<span class=\"_ _8d\"> </span>5Nederland<span class=\"_ _1d4\"> </span>28<span class=\"_ _29e\"> </span>-<span class=\"_ _293\"> </span>6<span class=\"_ _8d\"> </span>6Andre<span class=\"_ _2cc\"> </span>25<span class=\"_ _29e\"> </span>-<span class=\"_ _242\"> </span>5<span class=\"_ _8d\"> </span>5Sum skattemessige underskudd til fremf\u00f8ring<span class=\"_ _9a\"> </span><span class=\"ls2 ws2\">836<span class=\"_ _123\"> </span>39<span class=\"_ _95\"> </span>163<span class=\"_ _155\"> </span>202</span>Andre<span class=\"_ _b\"></span> skattereduserende forskjeller<span class=\"_ _185\"> </span>1 981<span class=\"_ _d0\"> </span><span class=\"ws2\">395<span class=\"_ _2ca\"> </span>21<span class=\"_ _ee\"> </span>416</span>Sum skattereduserende<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>midlertidige forskjeller<span class=\"_ _f5\"> </span>2 817<span class=\"_ _8d\"> </span><span class=\"ws2\">434<span class=\"_ _95\"> </span>184<span class=\"_ _1b0\"> </span>618</span>Nettof\u00f8ring av utsatt <span class=\"_ _b\"></span>skatt<span class=\"_ _2b9\"> </span><span class=\"wse\">(1 582)<span class=\"_ _1a1\"> </span></span>(348)<span class=\"_ _247\"> </span>0<span class=\"_ _cc\"> </span>(348)Netto skattereduser<span class=\"_ _b\"></span>ende midler<span class=\"_ _3\"></span>tidige<span class=\"_ _8\"></span> forskjeller<span class=\"_ _1b1\"> </span>1 235<span class=\"_ _11d\"> </span><span class=\"ws2\">86<span class=\"_ _9b\"> </span>184<span class=\"_ _145\"> </span>270</span><span class=\"ff2 fc3\">Eiendel ved <span class=\"_ _3\"></span>utsatt skatt er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>bare<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>balansef\u00f8rt i den grad det er<span class=\"_ _b\"></span> sannsynlig <span class=\"_ _3\"></span>at </span>det vil oppst\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fremtidig sk<span class=\"_ _8\"></span>attepliktig overskudd som er<span class=\"_ _8\"></span> stort <span class=\"_ _3\"></span>nok<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> utny<span class=\"_ _3\"></span>tte skattefordelen,<span class=\"_ _b\"></span> enten ved <span class=\"_ _3\"></span>at enheten har vist<span class=\"_ _8\"></span> overskudd nylig, eller<span class=\"_ _b\"></span> ved <span class=\"_ _3\"></span>at det <span class=\"_ _b\"></span>er identifisert eiendeler<span class=\"_ _b\"></span> med mer<span class=\"_ _3\"></span>verdier<span class=\"_ _f\"></span>. I <span class=\"_ _b\"></span>den utstrekning man ikk<span class=\"_ _8\"></span>e kan sannsynliggj\u00f8re<span class=\"_ _b\"></span> tilstrekk<span class=\"_ _b\"></span>elige overskudd i fremtiden til <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> absorbere de<span class=\"_ _b\"></span> skattereduserende<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>midlertidige forskjellene,<span class=\"_ _b\"></span> er eiendel ved utsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> skatt ikk<span class=\"_ _8\"></span>e innregnet.B\u00e5de de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>norsk<span class=\"_ _b\"></span>e, svensk<span class=\"_ _b\"></span>e, finsk<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> og <span class=\"_ _3\"></span>islandsk<span class=\"_ _b\"></span>e sk<span class=\"_ _8\"></span>attek<span class=\"_ _8\"></span>onsernene har beny<span class=\"_ _3\"></span>ttet alle tilgjengelige<span class=\"_ _b\"></span> skattemessige underskudd til fremf\u00f8ring og er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>betalbar<span class=\"_ _b\"></span> skatteposisjon i 2022.<span class=\"_ _b\"></span> Det britiske<span class=\"_ _b\"></span> skattek<span class=\"_ _b\"></span>onsernet har benyttet betydelige skattemessige undersk<span class=\"_ _b\"></span>udd (s\u00e5 mye <span class=\"_ _b\"></span>som mulig) og har<span class=\"_ _b\"></span> fremf\u00f8rt <span class=\"_ _b\"></span>det resterende.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Gjennom tilstedev<span class=\"_ _8\"></span>\u00e6relse i mange<span class=\"_ _b\"></span> land bidrar <span class=\"_ _8\"></span>Orkla <span class=\"_ _8\"></span>til samfunnet<span class=\"_ _8\"></span> ved betaling av<span class=\"_ _b\"></span> ulike skatter og avgifter<span class=\"_ _b\"></span>, herunder selskapsskatt.<span class=\"_ _8\"></span> Orklas k<span class=\"_ _8\"></span>onsernstrategi for sk<span class=\"_ _8\"></span>att beskriver viktige skatteprinsipper som alle selsk<span class=\"_ _8\"></span>apene i konsernet skal f\u00f8lge.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Disse<span class=\"_ _8\"></span> er basert p\u00e5 \u00f8nsk<span class=\"_ _8\"></span>et om \u00e5penhet, etterlevelse<span class=\"_ _8\"></span> av regelverk og god risikostyring.<span class=\"_ _8\"></span> Orklas selsk<span class=\"_ _8\"></span>aper sk<span class=\"_ _8\"></span>al betale skatt i samsvar<span class=\"_ _8\"></span> med lover <span class=\"_ _8\"></span>og regler<span class=\"_ _8\"></span> i de<span class=\"_ _b\"></span> landene hvor <span class=\"_ _8\"></span>de har<span class=\"_ _b\"></span> virksomhet.Nedenfor<span class=\"_ _8\"></span> listes periodeskatt (betalbar<span class=\"_ _b\"></span> selskapsskatt) i resultatr<span class=\"_ _8\"></span>egnskapet f<span class=\"_ _8\"></span>or <span class=\"_ _b\"></span>Orklas  hovedomr\u00e5der:Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _2cd\"> </span>2022<span class=\"_ _160\"> </span>2021Norge<span class=\"_ _186\"> </span><span class=\"wsc\">1 426<span class=\"_ _c7\"> </span></span>835Sverige<span class=\"_ _2ce\"> </span>163<span class=\"_ _160\"> </span>194Danmark<span class=\"_ _25\"> </span>111<span class=\"_ _1bc\"> </span>150Finland og Island<span class=\"_ _2cf\"> </span><span class=\"ws2\">108<span class=\"_ _1b2\"> </span>121</span>Resten av verden<span class=\"_ _296\"> </span><span class=\"ws2\">209<span class=\"_ _15d\"> </span>188</span>Resultatf\u00f8rt periodesk<span class=\"_ _8\"></span>att<span class=\"_ _112\"> </span><span class=\"wse\">2 017<span class=\"_ _139\"> </span><span class=\"wsc\">1 488</span></span><span class=\"_ _2d2\"></span><span class=\"ff4 ls4b ws57\">No<span class=\"_ _3\"></span>te 17<span class=\"_ _3\"></span> </span>R<span class=\"_ _b\"></span>esu<span class=\"_ _3\"></span>l<span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _b\"></span>t pr<span class=\"_ _f\"></span>. aksje P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Resultat pr<span class=\"_ _b\"></span>. ak<span class=\"_ _b\"></span>sje viser<span class=\"_ _8\"></span> hvor mye<span class=\"_ _b\"></span> periodens \u00e5rsresultat <span class=\"_ _8\"></span>etter minoriteter<span class=\"_ _8\"></span> utgj\u00f8r pr<span class=\"_ _b\"></span>. ak<span class=\"_ _b\"></span>sje og blir<span class=\"_ _8\"></span> beregnet ved \u00e5 divider<span class=\"_ _8\"></span>e \u00e5rsresultat etter minoriteter p\u00e5 gjennomsnittlig ek<span class=\"_ _8\"></span>sternt eide<span class=\"_ _8\"></span> aksjer gjennom perioden.Resultat pr<span class=\"_ _b\"></span>. ak<span class=\"_ _b\"></span>sje (adj.) viser<span class=\"_ _8\"></span> \u00e5rsresultat <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> minoriteter pr<span class=\"_ _f\"></span>. aksje<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>orrigert for<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>\u00abAndre<span class=\"_ _8\"></span> inntekter\u00bb<span class=\"_ _8\"></span> og \u00abAndre<span class=\"_ _8\"></span> kostnader\u00bb<span class=\"_ _b\"></span> et<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> estimert skatt for<span class=\"_ _8\"></span> disse to<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>regnskapspostene.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>P<span class=\"_ _b\"></span>oster som inng\u00e5r i <span class=\"_ _b\"></span>\u00abAndre inntekter\u00bb<span class=\"_ _b\"></span> og \u00abAndr<span class=\"_ _8\"></span>e k<span class=\"_ _b\"></span>ostnader\u00bb <span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>omtalt i note <span class=\"_ _8\"></span>14. Dersom <span class=\"_ _b\"></span>det oppst\u00e5r andre<span class=\"_ _8\"></span> poster av<span class=\"_ _8\"></span> spesiell k<span class=\"_ _8\"></span>arakter<span class=\"_ _8\"></span> p\u00e5 regnsk<span class=\"_ _8\"></span>apslinjene nedenf<span class=\"_ _8\"></span>or <span class=\"_ _b\"></span>selskapets driftsr<span class=\"_ _8\"></span>esultat, <span class=\"_ _b\"></span>vil disse <span class=\"_ _b\"></span>ogs\u00e5 bli korrigert <span class=\"_ _8\"></span>for<span class=\"_ _b\"></span>.Orkla har en opsjonsor<span class=\"_ _8\"></span>dning for ledende ansatte som vil kunne gi en mindre utvanningseffekt<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span> \u00f8vrige<span class=\"_ _8\"></span> aksjon\u00e6r<span class=\"_ _8\"></span>er<span class=\"_ _b\"></span>. <span class=\"_ _8\"></span>\u00abResultat pr<span class=\"_ _b\"></span>. ak<span class=\"_ _b\"></span>sje\u00bb og <span class=\"_ _b\"></span>\u00abresultat pr<span class=\"_ _b\"></span>. ak<span class=\"_ _8\"></span>sje (adj.)\u00bb<span class=\"_ _b\"></span> vises av<span class=\"_ _b\"></span> den grunn b\u00e5de med <span class=\"_ _b\"></span>og uten utvanningseffekt. Eventuell utvanningseff<span class=\"_ _8\"></span>ekt fr<span class=\"_ _8\"></span>emkommer<span class=\"_ _b\"></span> som diff<span class=\"_ _8\"></span>eranse mellom det antall <span class=\"_ _3\"></span>ak<span class=\"_ _b\"></span>sjer som kan er<span class=\"_ _3\"></span>verves ved ut\u00f8velse av utest\u00e5ende opsjoner<span class=\"_ _8\"></span> og det antall aksjer<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>kunne<span class=\"_ _8\"></span> v\u00e6rt erver<span class=\"_ _3\"></span>vet<span class=\"_ _8\"></span> til virk<span class=\"_ _8\"></span>elig verdi for det<span class=\"_ _8\"></span> vederlag som ytes for aksjer<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>kan erver<span class=\"_ _3\"></span>ves<span class=\"_ _8\"></span> baser<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> p\u00e5 utest\u00e5ende opsjoner<span class=\"_ _b\"></span>. Virk<span class=\"_ _8\"></span>elig verdi er beregnet ut fra<span class=\"_ _8\"></span> gjennomsnittlig b\u00f8rskurs<span class=\"_ _8\"></span> p\u00e5 <span class=\"_ _8\"></span>Orkla-aksjen <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> den aktuelle<span class=\"_ _8\"></span> perioden.Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _160\"> </span>2021Majoritetens andel av<span class=\"_ _b\"></span> \u00e5rsresultatet<span class=\"_ _195\"> </span><span class=\"wse\">5 019<span class=\"_ _130\"> </span>4 808</span>K<span class=\"_ _b\"></span>orrigeringer i majoritet<span class=\"_ _b\"></span>ens andel a<span class=\"_ _b\"></span>v  resultat pr<span class=\"_ _b\"></span>. ak<span class=\"_ _b\"></span>sje (adj.):Andre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>inntekter og k<span class=\"_ _8\"></span>ostnader<span class=\"_ _8\"></span> etter skatt <span class=\"_ _183\"> </span><span class=\"ws2\">427<span class=\"_ _224\"> </span>349</span>Majoritetens andel av<span class=\"_ _b\"></span> korrigert \u00e5rsresultat<span class=\"_ _119\"> </span><span class=\"ls11 wse\">5 44<span class=\"_ _3\"></span>6<span class=\"_ _236\"> </span><span class=\"ls15 ws31\">5 157</span></span>Gjennomsnittlig ek<span class=\"_ _b\"></span>sternt eide<span class=\"_ _b\"></span> aksjer (tusen ak<span class=\"_ _b\"></span>sjer)<span class=\"_ _60\"> </span><span class=\"wse\">996 876<span class=\"_ _5a\"> </span><span class=\"ws25\">997<span class=\"_ _b\"></span> 105</span></span>Gjennomsnittlig eksternt eide<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ak<span class=\"_ _8\"></span>sjer<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>utv<span class=\"_ _8\"></span>annet 996 880<span class=\"_ _5a\"> </span><span class=\"ws25\">997<span class=\"_ _b\"></span> 105</span>(tusen aksjer)Resultat pr<span class=\"_ _f\"></span>. ak<span class=\"_ _b\"></span>sje (NOK)<span class=\"_ _dc\"> </span>5,04<span class=\"_ _13f\"> </span>4,82Resultat pr<span class=\"_ _f\"></span>. ak<span class=\"_ _b\"></span>sje, utvannet<span class=\"_ _8\"></span> (NOK)<span class=\"_ _2d0\"> </span>5,04<span class=\"_ _137\"> </span>4,82Resultat pr<span class=\"_ _f\"></span>. ak<span class=\"_ _b\"></span>sje (adj.) (NOK)<span class=\"_ _1a0\"> </span>5,46<span class=\"_ _1e0\"> </span>5,17Resultat pr<span class=\"_ _f\"></span>. ak<span class=\"_ _b\"></span>sje (adj.),<span class=\"_ _8\"></span> utvannet (NOK)<span class=\"_ _2d1\"> </span>5,46<span class=\"_ _1e0\"> </span>5,17K<span class=\"_ _b\"></span>orrigeringer i resultat pr<span class=\"_ _b\"></span>. ak<span class=\"_ _b\"></span>sje (adj.) Resultat pr<span class=\"_ _f\"></span>. ak<span class=\"_ _b\"></span>sje (adj.) <span class=\"_ _8\"></span>viser \u00e5rsr<span class=\"_ _8\"></span>esultat <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>ter<span class=\"_ _b\"></span> minoriteter pr<span class=\"_ _b\"></span>.<span class=\"_ _8\"></span> aksje<span class=\"_ _b\"></span> korrigert for<span class=\"_ _b\"></span> \u00abAndre inntekter\u00bb<span class=\"_ _b\"></span> og \u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb etter estimert sk<span class=\"_ _b\"></span>at<span class=\"_ _3\"></span>t for<span class=\"_ _b\"></span> disse <span class=\"_ _b\"></span>to regnsk<span class=\"_ _b\"></span>apspostene. P<span class=\"_ _b\"></span>oster som inng\u00e5r<span class=\"_ _b\"></span> i \u00abAndr<span class=\"_ _b\"></span>e inntekter\u00bb<span class=\"_ _b\"></span> og \u00abAndre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ostnader\u00bb<span class=\"_ _b\"></span> er omtalt i <span class=\"_ _3\"></span>note<span class=\"_ _b\"></span> 14. Effektiv<span class=\"_ _8\"></span> skatt kny<span class=\"_ _3\"></span>ttet til disse<span class=\"_ _8\"></span> regnskapspostene<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> lavere <span class=\"_ _b\"></span>enn konsernets<span class=\"_ _b\"></span> skattesats b\u00e5de<span class=\"_ _b\"></span> i 2022 <span class=\"_ _b\"></span>og 2021 i hovedsak <span class=\"_ _b\"></span>som f\u00f8lge<span class=\"_ _b\"></span> av at <span class=\"_ _b\"></span>en stor<span class=\"_ _8\"></span> del av<span class=\"_ _b\"></span> kostnadsf<span class=\"_ _8\"></span>\u00f8rte M&amp;A-k<span class=\"_ _b\"></span>ostnader ikk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>erskattemessig fradr<span class=\"_ _b\"></span>agsberettiget. I 2022 <span class=\"_ _b\"></span>er nedskrivningen av<span class=\"_ _b\"></span> virksomheten i Russland <span class=\"_ _3\"></span>uten skattemessig effekt,<span class=\"_ _8\"></span> mens ikke<span class=\"_ _b\"></span> skattepliktige gevinster trekk<span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>skattesatsen kny<span class=\"_ _3\"></span>ttet til <span class=\"_ _b\"></span>\u00abAndre<span class=\"_ _8\"></span> inntekter\u00bb<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>\u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb<span class=\"_ _8\"></span> noe oppover<span class=\"_ _b\"></span>. Eff<span class=\"_ _b\"></span>ektiv sk<span class=\"_ _b\"></span>at<span class=\"_ _3\"></span>tesats<span class=\"_ _8\"></span> utgjorde<span class=\"_ _b\"></span> 17<span class=\"_ _b\"></span> % i 2022 <span class=\"_ _8\"></span>og <span class=\"_ _8\"></span>16 % <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> 2021.<span class=\"_ _8\"></span> Dersom det<span class=\"_ _b\"></span> oppst\u00e5r andr<span class=\"_ _b\"></span>e poster av<span class=\"_ _b\"></span> spesiell kar<span class=\"_ _b\"></span>akter under <span class=\"_ _b\"></span>selskapets driftsresultat,<span class=\"_ _b\"></span> vil disse ogs\u00e5 bli korrigert for<span class=\"_ _f\"></span>. Det er ikk<span class=\"_ _8\"></span>e for<span class=\"_ _8\"></span>etatt noen slike<span class=\"_ _b\"></span> k<span class=\"_ _b\"></span>orrigeringer i 2022 eller<span class=\"_ _b\"></span> 2021.Utvanningseffekt Det var<span class=\"_ _b\"></span> en <span class=\"_ _3\"></span>mindre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utvanningseff<span class=\"_ _8\"></span>ekt kny<span class=\"_ _3\"></span>ttet til opsjonspr<span class=\"_ _8\"></span>ogrammet pr<span class=\"_ _b\"></span>. <span class=\"ws2\"> </span>31. <span class=\"_ _b\"></span>desember 2022. Det f<span class=\"_ _b\"></span>orel\u00e5 ingen utvanningseffekt pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span> desember<span class=\"_ _b\"></span> 2021. <span class=\"_ _2d3\"></span><span class=\"ff4 ls2 ws2\">Not<span class=\"_ _8\"></span>e 18 </span>Nedsk<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>iv<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ngsv<span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>rder<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>nger V<span class=\"_ _b\"></span>erdifallstester <span class=\"_ _b\"></span>og nedskrivninger  L\u00f8pende over<span class=\"_ _3\"></span>v<span class=\"_ _8\"></span>\u00e5king av langsiktige eiendeler<span class=\"_ _3\"></span> Orklak<span class=\"_ _b\"></span>onsernet har <span class=\"_ _b\"></span>vesentlige langsiktige <span class=\"_ _b\"></span>eiendeler i f<span class=\"_ _b\"></span>orm av materielle (varige<span class=\"_ _b\"></span> driftsmidler) og <span class=\"_ _3\"></span>immaterielle<span class=\"_ _8\"></span> eiendeler<span class=\"_ _b\"></span>.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Utvidet<span class=\"_ _8\"></span> forklaring og utviklingen i disse<span class=\"_ _b\"></span> eiendelene<span class=\"_ _b\"></span> er pr<span class=\"_ _b\"></span>esenter<span class=\"_ _3\"></span>t i note<span class=\"_ _b\"></span> 19<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og 20.<span class=\"_ _8\"></span> I <span class=\"_ _8\"></span>tillegg har k<span class=\"_ _b\"></span>onsernet andre langsiktige<span class=\"_ _b\"></span> eiendeler<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>som i hovedsak <span class=\"_ _b\"></span>gjelder investeringer<span class=\"_ _b\"></span> i selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f\u00f8rt etter<span class=\"_ _8\"></span> egenkapitalmetoden.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Disse<span class=\"_ _8\"></span> er behandlet i <span class=\"_ _3\"></span>note<span class=\"_ _8\"></span> 6 og inng\u00e5r ikk<span class=\"_ _b\"></span>e i <span class=\"_ _b\"></span>dr\u00f8ftelsen nedenfor<span class=\"_ _f\"></span>. De balansef\u00f8rte eiendelene<span class=\"_ _b\"></span> over<span class=\"_ _3\"></span>v\u00e5k<span class=\"_ _b\"></span>es l\u00f8pende, og dersom det<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>indik<span class=\"_ _8\"></span>atorer<span class=\"_ _b\"></span> p\u00e5 at verdiene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> eiendelene<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e lenger er<span class=\"_ _b\"></span> gjenvinnbare, vil det<span class=\"_ _8\"></span> strak<span class=\"_ _b\"></span>s bli foretatt verdifallstest<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> sjekk<span class=\"_ _b\"></span>e om eiendelene<span class=\"_ _8\"></span> fortsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> kan forsvare<span class=\"_ _b\"></span> sine r<span class=\"_ _b\"></span>egnskapsf\u00f8rte <span class=\"_ _b\"></span>verdier<span class=\"_ _b\"></span>. Dersom nye<span class=\"_ _b\"></span> estimater k<span class=\"_ _b\"></span>onkluderer<span class=\"_ _b\"></span> med at verdiene<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> lenger er<span class=\"_ _b\"></span> gjenvinnbare,<span class=\"_ _b\"></span> foretas<span class=\"_ _b\"></span> nedskrivning av <span class=\"_ _b\"></span>eiendelene til gjenvinnbart bel\u00f8p,<span class=\"_ _b\"></span> det h\u00f8yeste<span class=\"_ _b\"></span> av netto <span class=\"_ _b\"></span>salgsverdi og bruk<span class=\"_ _b\"></span>sverdi (neddisk<span class=\"_ _b\"></span>onter<span class=\"_ _3\"></span>t k<span class=\"_ _b\"></span>ontantstr\u00f8m).Nedskrivn<span class=\"_ _8\"></span>inger Det <span class=\"_ _b\"></span>er for<span class=\"_ _b\"></span>etat<span class=\"_ _3\"></span>t nedskrivninger<span class=\"_ _b\"></span> p\u00e5 <span class=\"_ _8\"></span>totalt <span class=\"_ _b\"></span>147<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> i 2022. Nedskrivningene f<span class=\"_ _b\"></span>ordeler seg <span class=\"_ _b\"></span>som f\u00f8lger p\u00e5 f<span class=\"_ _b\"></span>orretningsomr\u00e5dene:Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _160\"> </span>2021Orkla Foods<span class=\"_ _b\"></span> Europe<span class=\"_ _b1\"> </span>(21)<span class=\"_ _85\"> </span>-Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _2d4\"> </span>(10)<span class=\"_ _85\"> </span>-Orkla Car<span class=\"_ _b\"></span>e<span class=\"_ _2d5\"> </span><span class=\"ws2\">(48)<span class=\"_ _85\"> </span>-</span>Orkla Food Ingr<span class=\"_ _b\"></span>edients<span class=\"_ _2d6\"> </span>(4)<span class=\"_ _85\"> </span>-Orkla Consumer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Investments<span class=\"_ _102\"> </span><span class=\"ws2\">(64)<span class=\"_ _1b2\"> </span>(4)</span>Merk<span class=\"_ _8\"></span>evarevirk<span class=\"_ _b\"></span>somheten inkl. HK<span class=\"_ _273\"> </span>(147)<span class=\"_ _1b2\"> </span>(4)Financial Investments<span class=\"_ _2d7\"> </span>-<span class=\"_ _f0\"> </span>(1)Orkla<span class=\"_ _2d8\"> </span>(147)<span class=\"_ _152\"> </span>(5)Merke<span class=\"_ _b\"></span>varevirk<span class=\"_ _b\"></span>somheten inkl.<span class=\"_ _b\"></span> HK Konsernet<span class=\"_ _b\"></span> gjennomf\u00f8rte i tr\u00e5d <span class=\"_ _3\"></span>med vedtatte prinsipper<span class=\"_ _b\"></span>, ver<span class=\"_ _8\"></span>difallstester for<span class=\"_ _b\"></span> alle immaterielle <span class=\"_ _b\"></span>eiendeler med ubestemt levetid <span class=\"_ _b\"></span>og for<span class=\"_ _b\"></span> all goodwill f\u00f8r<span class=\"_ _b\"></span> avleggelse av<span class=\"_ _b\"></span> 3. kv<span class=\"_ _b\"></span>ar<span class=\"_ _3\"></span>tal.<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>et Harris<span class=\"_ _b\"></span> i House <span class=\"_ _8\"></span>Care<span class=\"_ _8\"></span> UK<span class=\"_ _8\"></span> (<span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>Consumer Investments) har utfr<span class=\"_ _b\"></span>a \u00e5rets<span class=\"_ _b\"></span> tester blitt nedskr<span class=\"_ _b\"></span>evet med 64 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>. Det er utover<span class=\"_ _b\"></span> dette <span class=\"_ _b\"></span>ogs\u00e5 blitt f<span class=\"_ _b\"></span>oretatt nedskrivning av fir<span class=\"_ _b\"></span>e mindre<span class=\"_ _b\"></span> varemerk<span class=\"_ _b\"></span>er i Orkla Health (<span class=\"_ _b\"></span>Orkla Care) p\u00e5 til sammen 48 mill. kroner<span class=\"_ _b\"></span> samt en goodwillpost i Or<span class=\"_ _b\"></span>chard V<span class=\"_ _b\"></span>alley <span class=\"_ _b\"></span>Australia<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla Food Ingredients) p\u00e5<span class=\"_ _b\"></span> 4 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>. Orkla besluttet i <span class=\"_ _b\"></span>f\u00f8rste halvdel av<span class=\"_ _b\"></span> mars 2022 \u00e5<span class=\"_ _b\"></span> avvikle <span class=\"_ _b\"></span>eierskapet til <span class=\"_ _b\"></span>sin russisk<span class=\"_ _b\"></span>e virk<span class=\"_ _b\"></span>somhet Ham\u00e9 Foods<span class=\"_ _b\"></span> ZA<span class=\"_ _f\"></span>O,<span class=\"_ _b\"></span> som produser<span class=\"_ _8\"></span>er langtidsholdbar<span class=\"_ _b\"></span>e matvarer<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> det russisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>edet. Det har<span class=\"_ _b\"></span> som f<span class=\"_ _b\"></span>\u00f8lge av <span class=\"_ _b\"></span>denne beslutningen blitt k<span class=\"_ _b\"></span>ostnadsf\u00f8rt 95 mill.<span class=\"_ _b\"></span> kroner presentert <span class=\"_ _b\"></span>som \u00abAndr<span class=\"_ _b\"></span>e k<span class=\"_ _b\"></span>ostnader\u00bb knyttet til nedskrivning av<span class=\"_ _b\"></span> bokf\u00f8rte ver<span class=\"_ _b\"></span>dier i selsk<span class=\"_ _b\"></span>apet, hvorav<span class=\"_ _b\"></span> 21 mill. kr<span class=\"_ _b\"></span>oner er<span class=\"_ _b\"></span> nedskrivning av <span class=\"_ _b\"></span>varige <span class=\"_ _b\"></span>driftsmidler i selsk<span class=\"_ _b\"></span>apet. Det <span class=\"_ _b\"></span>er i 2022 blitt <span class=\"_ _b\"></span>foretatt en nedskrivning av<span class=\"_ _b\"></span> produksjonsmidler<span class=\"_ _b\"></span> p\u00e5 <span class=\"_ _b\"></span>10 mill. kroner<span class=\"_ _b\"></span> i Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _b\"></span> Sverige i <span class=\"_ _b\"></span>\u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb.  Det har<span class=\"_ _b\"></span> utover dette<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> fremk<span class=\"_ _b\"></span>ommet indikasjoner p\u00e5<span class=\"_ _b\"></span> verdifall <span class=\"_ _b\"></span>for k<span class=\"_ _b\"></span>onsernets eiendeler pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember 2022, se<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> \u00f8vrig <span class=\"_ _3\"></span>avsnittet \u00abSensitivitet\u00bb<span class=\"_ _b\"></span> i denne noten.<span class=\"_ _b\"></span> Det ble<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> foretatt noen <span class=\"_ _b\"></span>vesentlige nedskrivninger i <span class=\"_ _b\"></span>2021. \u00d8vrig virksomhet Det er<span class=\"_ _b\"></span> ogs\u00e5 gjennomf\u00f8rt en oppdatert verdivur<span class=\"_ _b\"></span>dering <span class=\"_ _3\"></span>av kraftverk<span class=\"_ _b\"></span>ene i Sauda, og den for<span class=\"_ _b\"></span>etat<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> vurderingen forsv<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> konsernets<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>investering i Saudefaldene. Benyttet W<span class=\"_ _f\"></span>A<span class=\"_ _b\"></span>CC r<span class=\"_ _8\"></span>eflekterer<span class=\"_ _8\"></span> lavere<span class=\"_ _b\"></span> risiko<span class=\"_ _b\"></span> enn f<span class=\"_ _8\"></span>or <span class=\"_ _b\"></span>\u00f8vrige k<span class=\"_ _b\"></span>onsernselskaper<span class=\"_ _b\"></span>.\u00d8vrige vur<span class=\"_ _b\"></span>deringer Det er<span class=\"_ _b\"></span> ellers ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>identifisert <span class=\"_ _3\"></span>mindr<span class=\"_ _8\"></span>everdier<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyt<span class=\"_ _3\"></span>tet til v<span class=\"_ _b\"></span>arige driftsmidler eller<span class=\"_ _b\"></span> immaterielle <span class=\"_ _b\"></span>eiendeler i k<span class=\"_ _b\"></span>onsernet. Mark<span class=\"_ _b\"></span>edsutviklingen i 2022 har <span class=\"_ _b\"></span>v\u00e6rt p\u00e5virk<span class=\"_ _b\"></span>et av Russlands<span class=\"_ _b\"></span> invasjon av Ukraina<span class=\"_ _b\"></span> i kombinasjon med <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>tervirkninger av<span class=\"_ _8\"></span> pandemien.<span class=\"_ _8\"></span> Dette har<span class=\"_ _8\"></span> f<span class=\"_ _8\"></span>\u00f8rt til h\u00f8ye k<span class=\"_ _b\"></span>ostnads\u00f8kninger p\u00e5<span class=\"_ _b\"></span> viktige<span class=\"_ _b\"></span> r\u00e5varer<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>energi <span class=\"_ _8\"></span>og andre<span class=\"_ _b\"></span> innsatsfaktorer<span class=\"_ _b\"></span>. Situasjonen vil f\u00f8lges n\u00f8ye fremover<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i forhold til om dette vil f\u00f8r<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> til nedskrivningsindikasjoner<span class=\"_ _b\"></span> for noen av<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> virk<span class=\"_ _b\"></span>somheter<span class=\"_ _b\"></span>.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Goodwill og immaterielle<span class=\"_ _b\"></span> eiendeler med ubestemt levetid avskrives<span class=\"_ _b\"></span> ikke l\u00f8pende.<span class=\"_ _b\"></span> Disse eiendelene testes<span class=\"_ _b\"></span> der<span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>minst \u00e5rlig for ver<span class=\"_ _8\"></span>difall. I Orkla gj\u00f8res<span class=\"_ _b\"></span> det<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i 3. kvartal. I tilfelle det<span class=\"_ _8\"></span> foreligger<span class=\"_ _b\"></span> s\u00e6rlige indikasjoner p\u00e5 verdifall,<span class=\"_ _8\"></span> gjennomf\u00f8res<span class=\"_ _b\"></span> verdifallstester hyppigere. Kontant-str\u00f8mmer<span class=\"_ _8\"></span> knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til <span class=\"_ _8\"></span>eiendelene identifiser<span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>og neddisk<span class=\"_ _8\"></span>onteres.<span class=\"_ _8\"></span> Fremtidig k<span class=\"_ _8\"></span>ontantstr\u00f8m <span class=\"_ _8\"></span>er basert p\u00e5 gitte forutsetninger<span class=\"_ _8\"></span> (se egen tabell i denne noten) og enhetens vedtatte planer<span class=\"_ _b\"></span>. Dersom neddisk<span class=\"_ _8\"></span>ontert verdi av<span class=\"_ _b\"></span> fremtidige k<span class=\"_ _b\"></span>ontantstr\u00f8mmer <span class=\"_ _8\"></span>er laver<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>enn balansef\u00f8rt <span class=\"_ _8\"></span>verdi av <span class=\"_ _b\"></span>enhetens anvendte kapital,<span class=\"_ _b\"></span> gjennomf\u00f8res<span class=\"_ _8\"></span> nedskrivning til <span class=\"_ _b\"></span>gjenvinnbar<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> bel\u00f8p. Dersom neddisk<span class=\"_ _8\"></span>ontert verdi <span class=\"_ _b\"></span>er h\u00f8yere<span class=\"_ _8\"></span> enn anvendt k<span class=\"_ _8\"></span>apital, betyr<span class=\"_ _b\"></span> dette at <span class=\"_ _8\"></span>verdien av<span class=\"_ _8\"></span> den immaterielle<span class=\"_ _b\"></span> eiendelen eller goodwillen er<span class=\"_ _b\"></span> gjenvinnbar.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>I de<span class=\"_ _8\"></span> tilfellene neddisk<span class=\"_ _8\"></span>ontert verdi overstiger<span class=\"_ _8\"></span>  <span class=\"_ _291\"></span>anvendt kapital <span class=\"_ _3\"></span>med mindre enn 20 %, gj\u00f8r<span class=\"_ _8\"></span>es det<span class=\"_ _8\"></span> en yt<span class=\"_ _3\"></span>terliger<span class=\"_ _8\"></span>e sensitivitetsanalyse<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or \u00e5 sikr<span class=\"_ _8\"></span>e beregningen.<span class=\"_ _8\"></span> Anvendt kapital er definert gjennom presentasjonen av segmenter i note 7.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>I aktuelle tilfeller<span class=\"_ _8\"></span> gjennomg\u00e5s forutsetninger<span class=\"_ _8\"></span> og estimater p\u00e5 nytt, og det m\u00e5les i <span class=\"_ _3\"></span>hvor<span class=\"_ _8\"></span> stor gr<span class=\"_ _8\"></span>ad investeringen er robust i forhold til disse. Alternativt vil eiendelens<span class=\"_ _b\"></span> salgsverdi <span class=\"_ _3\"></span>beregnes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or \u00e5 se<span class=\"_ _8\"></span> om denne gir<span class=\"_ _b\"></span> st\u00f8t<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> til \u00e5 opprettholde bokf\u00f8rt verdi.V<span class=\"_ _b\"></span>aremerker<span class=\"_ _8\"></span> med <span class=\"_ _3\"></span>ubestemt levetid testes for<span class=\"_ _b\"></span> verdifall ved <span class=\"_ _3\"></span>at estimater<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> fremtidig salg av det aktuelle <span class=\"_ _b\"></span>varemerket<span class=\"_ _8\"></span> neddisk<span class=\"_ _8\"></span>onteres <span class=\"_ _b\"></span>og m\u00e5les opp<span class=\"_ _b\"></span> mot varemerk<span class=\"_ _b\"></span>ets bokf\u00f8rte <span class=\"_ _b\"></span>verdi. Dette blir<span class=\"_ _b\"></span> gjort ut fr<span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>en modell hvor <span class=\"_ _b\"></span>varemerkets<span class=\"_ _b\"></span> neddiskonterte <span class=\"_ _b\"></span>verdi blir kalkulert med <span class=\"_ _b\"></span>en prosentsats som indikerer<span class=\"_ _b\"></span> varemerkets<span class=\"_ _b\"></span> styrke. Denne styrk<span class=\"_ _b\"></span>en <span class=\"_ _3\"></span>ble<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>forutsatt ved kj\u00f8pet og videref<span class=\"_ _8\"></span>\u00f8res<span class=\"_ _8\"></span> i utgangspunktet ved verdifallstestingen.K<span class=\"_ _8\"></span>ontantstr\u00f8mgenererende enhet<span class=\"_ _8\"></span>er En k<span class=\"_ _b\"></span>ontantstr\u00f8mgenererende<span class=\"_ _b\"></span> enhet (K<span class=\"_ _b\"></span>GE) er<span class=\"_ _b\"></span> det laveste<span class=\"_ _b\"></span> niv\u00e5et <span class=\"_ _b\"></span>en kan m\u00e5le uavhengige k<span class=\"_ _b\"></span>ontantstr\u00f8mmer<span class=\"_ _b\"></span> fra. Ingen av<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> rapporter<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>segmentene pr<span class=\"_ _f\"></span>. 31. desember<span class=\"_ _b\"></span> 2022 <span class=\"_ _3\"></span>utgj\u00f8r<span class=\"_ _8\"></span> en egen K<span class=\"_ _8\"></span>GE. Orkla Foods<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>Orkla Conf<span class=\"_ _b\"></span>ectioner<span class=\"_ _3\"></span>y &amp; Snack<span class=\"_ _b\"></span>s har<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>en K<span class=\"_ _b\"></span>GE innenfor<span class=\"_ _b\"></span> hvert land og testes dermed pr<span class=\"_ _b\"></span>. land. Orkla Car<span class=\"_ _b\"></span>e derimot best\u00e5r av merk<span class=\"_ _b\"></span>evarevirksomheter<span class=\"_ _b\"></span> som har<span class=\"_ _b\"></span> virksomheter<span class=\"_ _b\"></span> innenfor <span class=\"_ _b\"></span>flere land.<span class=\"_ _b\"></span> B\u00e5de innenfor<span class=\"_ _b\"></span> Orkla Foods og Orkla Car<span class=\"_ _b\"></span>e er det<span class=\"_ _b\"></span> selskaper som har v\u00e6rt i k<span class=\"_ _b\"></span>onsernet <span class=\"_ _3\"></span>i lang tid, og disse<span class=\"_ _8\"></span> selskapene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> den grunn <span class=\"_ _3\"></span>lave<span class=\"_ _8\"></span> eller ingen balansef\u00f8rte immaterielle<span class=\"_ _b\"></span> eiendeler<span class=\"_ _f\"></span>. Store<span class=\"_ _b\"></span> oppkj\u00f8p<span class=\"_ _8\"></span> som kj\u00f8pet<span class=\"_ _b\"></span> av Rieber &amp; S\u00f8n Norge<span class=\"_ _b\"></span> i 2013 og <span class=\"_ _b\"></span>Cederroth i 2015 <span class=\"_ _b\"></span>er i hovedsak<span class=\"_ _b\"></span> blit<span class=\"_ _3\"></span>t <span class=\"_ _8\"></span>fullintegrert i eksister<span class=\"_ _b\"></span>ende virksomhet<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i Orkla og mer<span class=\"_ _3\"></span>ver<span class=\"_ _8\"></span>dier<span class=\"_ _8\"></span> ved oppkj\u00f8pene forsv<span class=\"_ _8\"></span>ares<span class=\"_ _b\"></span> dermed av de nye samlede<span class=\"_ _b\"></span> enhetene. Orkla India<span class=\"_ _b\"></span> har <span class=\"_ _b\"></span>to K<span class=\"_ _b\"></span>GE\u2019<span class=\"_ _b\"></span>er; MTR Foods <span class=\"_ _b\"></span>og Eastern Condiments.<span class=\"_ _b\"></span> Orkla Food Ingr<span class=\"_ _b\"></span>edients best\u00e5r av<span class=\"_ _b\"></span> mange ulik<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>enheter innenfor<span class=\"_ _b\"></span> bakeri-<span class=\"_ _b\"></span> og iskremingredienser<span class=\"_ _f\"></span>, <span class=\"_ _b\"></span>og disse<span class=\"_ _8\"></span> utgj\u00f8r i hovedsak<span class=\"_ _b\"></span> egne<span class=\"_ _8\"></span> K<span class=\"_ _b\"></span>GE'<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>. Disse<span class=\"_ _8\"></span> testes<span class=\"_ _b\"></span> individuelt og utgj\u00f8r til sammen 20 gjennomf\u00f8rte<span class=\"_ _b\"></span> tester<span class=\"_ _b\"></span>.Orkla <span class=\"_ _b\"></span>Consumer Investments<span class=\"_ _b\"></span> best\u00e5r av <span class=\"_ _b\"></span>Orkla House<span class=\"_ _b\"></span> Care,<span class=\"_ _b\"></span> Lilleborg, Pierre<span class=\"_ _b\"></span> Robert, K<span class=\"_ _b\"></span>otipizza, New<span class=\"_ _b\"></span> Y<span class=\"_ _f\"></span>ork<span class=\"_ _b\"></span> Pizza <span class=\"_ _8\"></span>og Da <span class=\"_ _b\"></span>Grasso. Lillebor<span class=\"_ _8\"></span>g,<span class=\"_ _8\"></span> Kotipizza<span class=\"_ _b\"></span> og New <span class=\"_ _b\"></span>Y<span class=\"_ _f\"></span>ork<span class=\"_ _8\"></span> Pizza utgj\u00f8r<span class=\"_ _b\"></span> egne<span class=\"_ _8\"></span> K<span class=\"_ _b\"></span>GE\u2019<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>. Da<span class=\"_ _8\"></span> Gr<span class=\"_ _8\"></span>asso,<span class=\"_ _8\"></span> hvor kj\u00f8pet<span class=\"_ _8\"></span> ble<span class=\"_ _8\"></span> gjennomf<span class=\"_ _8\"></span>\u00f8rt i desember 2022,<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>utgj\u00f8re<span class=\"_ _8\"></span> en egen K<span class=\"_ _8\"></span>GE for<span class=\"_ _b\"></span> verdifallstesting <span class=\"_ _3\"></span>i 2023.<span class=\"_ _8\"></span> For Pierre<span class=\"_ _b\"></span> Robert utgj\u00f8r Norge<span class=\"_ _b\"></span> og Finland <span class=\"_ _b\"></span>egne K<span class=\"_ _b\"></span>GE\u2019<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>. I Orkla<span class=\"_ _b\"></span> House <span class=\"_ _b\"></span>Care <span class=\"_ _b\"></span>er virksomhetene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i UK, Benelux-landene og Norge selvstendige<span class=\"_ _b\"></span> enheter som testes p\u00e5<span class=\"_ _b\"></span> individuell basis.Segmentene er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>beskrevet<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>note<span class=\"_ _8\"></span> 7 og oversikt over<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>bokf\u00f8rt goodwill og varemerk<span class=\"_ _b\"></span>er knyt<span class=\"_ _3\"></span>tet til de<span class=\"_ _b\"></span> st\u00f8rste K<span class=\"_ _8\"></span>GE\u2019<span class=\"_ _b\"></span>ene pr<span class=\"_ _b\"></span>. forr<span class=\"_ _8\"></span>etningsomr\u00e5de<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> vist i egen oversikt i <span class=\"_ _b\"></span>denne noten.V<span class=\"_ _b\"></span>aremerk<span class=\"_ _b\"></span>er For v<span class=\"_ _b\"></span>aremerker<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>ny<span class=\"_ _8\"></span> organisering normalt ikke<span class=\"_ _b\"></span> endre forutsetningene<span class=\"_ _b\"></span> knyt<span class=\"_ _3\"></span>tet til m\u00e5ling <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> de ulike<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>merk<span class=\"_ _b\"></span>enes styrk<span class=\"_ _b\"></span>e. V<span class=\"_ _b\"></span>aremerk<span class=\"_ _b\"></span>ene lever videre<span class=\"_ _b\"></span> i den nye organisasjonen.<span class=\"_ _b\"></span> Ver<span class=\"_ _b\"></span>dien <span class=\"_ _3\"></span>av et<span class=\"_ _8\"></span> var<span class=\"_ _8\"></span>emerk<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> vil v\u00e6re<span class=\"_ _b\"></span> dynamisk, og nye produkter<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>lanseres<span class=\"_ _8\"></span> under det gitte<span class=\"_ _8\"></span> varemerk<span class=\"_ _b\"></span>et, vil v<span class=\"_ _8\"></span>\u00e6re<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>med p\u00e5 \u00e5 opprettholde merk<span class=\"_ _b\"></span>ets verdi.Forutset<span class=\"_ _8\"></span>nin<span class=\"_ _8\"></span>ger Merk<span class=\"_ _b\"></span>evarevirksomheten <span class=\"_ _b\"></span>er i utgangspunktet r<span class=\"_ _b\"></span>elativ<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>stabil i forhold <span class=\"_ _8\"></span>til svingninger i mark<span class=\"_ _b\"></span>edene. Ber<span class=\"_ _b\"></span>egninger av <span class=\"_ _b\"></span>fremtidig kontantstr<span class=\"_ _b\"></span>\u00f8m bygger p\u00e5 en rekk<span class=\"_ _b\"></span>e forutsetninger<span class=\"_ _f\"></span>. Det<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> gjelder b\u00e5de forhold som forutsetninger<span class=\"_ _8\"></span> om den \u00f8k<span class=\"_ _b\"></span>onomiske<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utviklingen og forhold som forutsetninger om antatt levetid p\u00e5 viktige v<span class=\"_ _b\"></span>aremerker<span class=\"_ _f\"></span>. Fremtidig kontantstr<span class=\"_ _8\"></span>\u00f8m er estimert med utgangspunkt i budsjett f<span class=\"_ _b\"></span>or k<span class=\"_ _b\"></span>ommende \u00e5r <span class=\"_ _b\"></span>og fire<span class=\"_ _b\"></span> p\u00e5f\u00f8lgende prognose\u00e5r<span class=\"_ _f\"></span>. Fra<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>med <span class=\"_ _3\"></span>\u00e5r<span class=\"_ _b\"></span> seks<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> det beregnet en terminalverdi.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>De<span class=\"_ _8\"></span> viktigste<span class=\"_ _8\"></span> faktorene som er lagt til grunn ved verdifallstestene<span class=\"_ _b\"></span> er oppsummert pr<span class=\"_ _b\"></span>. segment i egen tabell i denne noten. KGE\u2019<span class=\"_ _f\"></span>ene operer<span class=\"_ _8\"></span>er i forskjellige mark<span class=\"_ _8\"></span>eder<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> og tabellen er ment \u00e5 gi en oversikt over<span class=\"_ _b\"></span> de viktigste<span class=\"_ _b\"></span> driverne. Disk<span class=\"_ _b\"></span>onteringssats Disk<span class=\"_ _b\"></span>onteringssatsen som benyt<span class=\"_ _3\"></span>tes,<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>tar utgangspunkt<span class=\"_ _8\"></span> i k<span class=\"_ _b\"></span>onsernets kapitalk<span class=\"_ _b\"></span>ostnad, <span class=\"_ _b\"></span>som er ber<span class=\"_ _b\"></span>egnet til 6,3<span class=\"_ _b\"></span> % etter <span class=\"_ _b\"></span>skatt (5,5 % i 2021),<span class=\"_ _b\"></span> baser<span class=\"_ _3\"></span>t p\u00e5 et<span class=\"_ _b\"></span> veid gjennomsnit<span class=\"_ _3\"></span>t av avkastningskrav<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or<span class=\"_ _8\"></span> egen- og fremmedk<span class=\"_ _8\"></span>apital (W<span class=\"_ _f\"></span>A<span class=\"_ _8\"></span>CC<span class=\"_ _b\"></span>) for<span class=\"_ _8\"></span> k<span class=\"_ _b\"></span>onsernet. K<span class=\"_ _8\"></span>onsernets <span class=\"_ _b\"></span>W<span class=\"_ _b\"></span>A<span class=\"_ _b\"></span>CC f<span class=\"_ _8\"></span>\u00f8r<span class=\"_ _8\"></span> sk<span class=\"_ _8\"></span>att utgj\u00f8r<span class=\"_ _8\"></span> 8,<span class=\"_ _8\"></span>1 % (7<span class=\"_ _b\"></span>,0 % i 2021). Egenkapitalavkastningskr<span class=\"_ _b\"></span>avet estimeres<span class=\"_ _b\"></span> ved bruk<span class=\"_ _b\"></span> av kapitalverdimodellen (<span class=\"_ _b\"></span>CAPM).<span class=\"_ _b\"></span> Fremmedkapitalavkastningskr<span class=\"_ _b\"></span>avet estimeres<span class=\"_ _b\"></span> ut fra<span class=\"_ _b\"></span> langsiktig risik<span class=\"_ _b\"></span>ofri rente <span class=\"_ _b\"></span>tillagt en kredittmargin utledet<span class=\"_ _b\"></span> av Orklas<span class=\"_ _b\"></span> marginale langsiktige<span class=\"_ _b\"></span> l\u00e5nerente.<span class=\"_ _b\"></span> Eksterne inf<span class=\"_ _b\"></span>ormasjonskilder benyt<span class=\"_ _3\"></span>tes<span class=\"_ _8\"></span> f<span class=\"_ _8\"></span>or ber<span class=\"_ _8\"></span>egning av<span class=\"_ _8\"></span> egenkapital-<span class=\"_ _b\"></span> og fremmedkapitalk<span class=\"_ _b\"></span>ostnad. Disk<span class=\"_ _b\"></span>onteringssatsen <span class=\"_ _3\"></span>justeres<span class=\"_ _b\"></span> for landrisik<span class=\"_ _b\"></span>o og inflasjonsniv\u00e5 tilpasset den aktuelle ver<span class=\"_ _b\"></span>diberegning. Sensitivitet De st\u00f8rste<span class=\"_ _b\"></span> varemerk<span class=\"_ _b\"></span>e- og goodwillpostene<span class=\"_ _b\"></span> er kny<span class=\"_ _3\"></span>ttet til virksomheter<span class=\"_ _b\"></span> i god utvikling.<span class=\"_ _b\"></span> En sammenligning av<span class=\"_ _b\"></span> bokf\u00f8rt anvendt kapital i merk<span class=\"_ _b\"></span>evarevirksomheten med en gjennomsnittsverdi av \u00abSum Of<span class=\"_ _b\"></span> The Parts\u00bb<span class=\"_ _b\"></span> (SO<span class=\"_ _b\"></span>TP) basert <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> analy<span class=\"_ _3\"></span>tik<span class=\"_ _b\"></span>ernes verdivur<span class=\"_ _8\"></span>dering <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> tilsvarende<span class=\"_ _8\"></span> omr\u00e5de,<span class=\"_ _b\"></span> viser betydelige merverdier<span class=\"_ _b\"></span>. Mer<span class=\"_ _3\"></span>verdier<span class=\"_ _b\"></span> varierer<span class=\"_ _8\"></span> fra<span class=\"_ _8\"></span> omr\u00e5de<span class=\"_ _8\"></span> til omr\u00e5de,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>men alle de <span class=\"_ _b\"></span>fem merkev<span class=\"_ _b\"></span>areomr\u00e5dene <span class=\"_ _b\"></span>viser at SO<span class=\"_ _b\"></span>TP<span class=\"_ _b\"></span> er klart h\u00f8yer<span class=\"_ _b\"></span>e enn <span class=\"_ _b\"></span>tilsvarende<span class=\"_ _b\"></span> bokf\u00f8rte ver<span class=\"_ _b\"></span>dier<span class=\"_ _b\"></span>. Det vil kunne v<span class=\"_ _b\"></span>\u00e6re usikkerhet<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kny<span class=\"_ _3\"></span>ttet til v<span class=\"_ _8\"></span>aremerk<span class=\"_ _b\"></span>e- og goodwillposter<span class=\"_ _b\"></span> i selskaper<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>nylig er kj\u00f8pt. For slik<span class=\"_ _b\"></span>e selsk<span class=\"_ _8\"></span>aper<span class=\"_ _8\"></span> er planer og forutsatt vekst<span class=\"_ _b\"></span> baser<span class=\"_ _3\"></span>t p\u00e5<span class=\"_ _b\"></span> utviklingen i relativt nye mark<span class=\"_ _b\"></span>eder <span class=\"_ _8\"></span>for<span class=\"_ _b\"></span> konsernet.<span class=\"_ _b\"></span> Ut fra<span class=\"_ _b\"></span> de<span class=\"_ _8\"></span> forutsetninger<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>forventninger som er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>lagt inn <span class=\"_ _3\"></span>b\u00e5de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i oppkj\u00f8pscasene<span class=\"_ _8\"></span> og videre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>planer<span class=\"_ _b\"></span>, forsv<span class=\"_ _8\"></span>arer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>imidlertid virksomhetene<span class=\"_ _b\"></span> sine balansef\u00f8rte verdier<span class=\"_ _f\"></span>. Utviklingen i Orkla<span class=\"_ _b\"></span> Confectionery &amp; Snack<span class=\"_ _b\"></span>s Latvija<span class=\"_ _b\"></span> har v<span class=\"_ _b\"></span>\u00e6r<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>svak<span class=\"_ _8\"></span>ere<span class=\"_ _b\"></span> enn forutsatt siden selskapet ble kj\u00f8pt opp.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Ut fra<span class=\"_ _8\"></span> forventede k<span class=\"_ _b\"></span>ontantstr\u00f8mmer f<span class=\"_ _b\"></span>orsvarer <span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>Confectioner<span class=\"_ _3\"></span>y<span class=\"_ _8\"></span> &amp; Snack<span class=\"_ _8\"></span>s Latvija<span class=\"_ _b\"></span> bokf\u00f8rt verdi,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>men <span class=\"_ _3\"></span>utviklingen fremover<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>bli fulgt opp<span class=\"_ _8\"></span> tett i <span class=\"_ _3\"></span>forhold til forutsatt resultatoppn\u00e5else.<span class=\"_ _b\"></span> Det ble f<span class=\"_ _b\"></span>oretatt en nedskrivningstest i <span class=\"_ _b\"></span>3. kvartal 2022.<span class=\"_ _b\"></span>  Denne ble<span class=\"_ _b\"></span> oppdatert i <span class=\"_ _b\"></span>en ny gjennomgang pr<span class=\"_ _f\"></span>. <span class=\"_ _8\"></span>31. <span class=\"_ _b\"></span>desember 2022.<span class=\"_ _b\"></span> I ned-skrivningstesten som ble foretatt pr<span class=\"_ _b\"></span>. 31. desember<span class=\"_ _b\"></span> 2022, vil en nedgang fra<span class=\"_ _b\"></span> 1,5 % til 1,0 % vekst i terminalleddet for Orkla<span class=\"_ _b\"></span> Confectionery &amp; <span class=\"_ _3\"></span>Snacks<span class=\"_ _b\"></span> Latvija, <span class=\"_ _b\"></span>gi en nedskrivning p\u00e5<span class=\"_ _b\"></span> i underkant av <span class=\"_ _b\"></span>40 mill. kr<span class=\"_ _b\"></span>oner<span class=\"_ _b\"></span>, mens <span class=\"_ _b\"></span>en \u00f8kning av W<span class=\"_ _f\"></span>A<span class=\"_ _b\"></span>CC f\u00f8r<span class=\"_ _b\"></span> skatt <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>0,5<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>%-poeng vil gi en nedskrivning <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> ca. 55 mill. kroner<span class=\"_ _f\"></span>. En nedgang p\u00e5<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>1 %-poeng i prognoseperioden <span class=\"_ _b\"></span>og i terminalleddet for<span class=\"_ _b\"></span> EBIT (adj.)-marginen <span class=\"_ _b\"></span>vil gi <span class=\"_ _b\"></span>en nedskrivning p\u00e5 ca.<span class=\"_ _b\"></span> 100<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _f\"></span>. Dette bildet vil raskt kunne endr<span class=\"_ _b\"></span>e seg da det<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>avhenger av forventet fremtidig resultatutvikling i <span class=\"_ _b\"></span>selskapet. Selskapet<span class=\"_ _b\"></span> har v<span class=\"_ _b\"></span>\u00e6r<span class=\"_ _3\"></span>t negativt p\u00e5virk<span class=\"_ _b\"></span>et av<span class=\"_ _8\"></span> k<span class=\"_ _b\"></span>oronapandemien, men har<span class=\"_ _b\"></span> vist <span class=\"_ _b\"></span>en bedret utvikling i 4.<span class=\"_ _b\"></span> kvartal 2022. For de<span class=\"_ _b\"></span> \u00f8vrige K<span class=\"_ _b\"></span>GE'ene<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e tilsvar<span class=\"_ _8\"></span>ende<span class=\"_ _8\"></span> endringer i forutsetningene som beskrevet i avsnitt <span class=\"_ _b\"></span>over<span class=\"_ _b\"></span>, medf\u00f8r<span class=\"_ _b\"></span>e vesentlige<span class=\"_ _b\"></span> nedskrivninger<span class=\"_ _b\"></span>.Goodwill- og v<span class=\"_ _b\"></span>aremerkeposter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innenfor<span class=\"_ _b\"></span> Orklas forretningsomr<span class=\"_ _8\"></span>\u00e5der<span class=\"_ _8\"></span> er listet i tabellene p\u00e5 de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>neste<span class=\"_ _8\"></span> sidene.Risik<span class=\"_ _b\"></span>o for end<span class=\"_ _b\"></span>ringer i ram<span class=\"_ _8\"></span>mebeti<span class=\"_ _8\"></span>ngelser f<span class=\"_ _8\"></span>remo<span class=\"_ _b\"></span>ver  De <span class=\"_ _b\"></span>globale utfor<span class=\"_ _b\"></span>dringene knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til klimaendringer<span class=\"_ _b\"></span>, ressursknapphet,<span class=\"_ _b\"></span> ern\u00e6ring og helse<span class=\"_ _b\"></span> p\u00e5virker<span class=\"_ _b\"></span> Orklas<span class=\"_ _b\"></span> virksomhet<span class=\"_ _b\"></span> i form av risik<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>for endringer i r<span class=\"_ _b\"></span>\u00e5varetilgang, k<span class=\"_ _b\"></span>ostnader<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>forbrukerpr<span class=\"_ _b\"></span>eferanser <span class=\"_ _b\"></span>og politiske<span class=\"_ _b\"></span> rammebetingelser<span class=\"_ _f\"></span>. K<span class=\"_ _8\"></span>onsernet f<span class=\"_ _8\"></span>\u00f8lger<span class=\"_ _8\"></span> utviklingen n\u00f8ye <span class=\"_ _b\"></span>gjennom aktiv inter<span class=\"_ _b\"></span>essentdialog og l\u00f8pende analy<span class=\"_ _b\"></span>ser<span class=\"_ _b\"></span>. Utfordringene<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til klimaendringer <span class=\"_ _b\"></span>og r\u00e5vareknapphet<span class=\"_ _b\"></span> medf\u00f8rer risik<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>\u00f8kning i r\u00e5var<span class=\"_ _b\"></span>ekostnader<span class=\"_ _f\"></span>, redusert <span class=\"_ _b\"></span>tilgang p\u00e5 <span class=\"_ _8\"></span>enk<span class=\"_ _8\"></span>elte<span class=\"_ _8\"></span> r\u00e5var<span class=\"_ _8\"></span>er<span class=\"_ _8\"></span> og brudd p\u00e5<span class=\"_ _b\"></span> Orklas<span class=\"_ _8\"></span> etisk<span class=\"_ _b\"></span>e leverand\u00f8rkrav<span class=\"_ _f\"></span>. Denne<span class=\"_ _8\"></span> risik<span class=\"_ _8\"></span>oen m\u00f8tes<span class=\"_ _8\"></span> gjennom <span class=\"_ _b\"></span>tet<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>oppf\u00f8lging mot leverand\u00f8rer<span class=\"_ _f\"></span>, lager<span class=\"_ _8\"></span>oppbygging p\u00e5 utv<span class=\"_ _8\"></span>algte<span class=\"_ _8\"></span> omr<span class=\"_ _8\"></span>\u00e5der<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> ressurseffektivisering,<span class=\"_ _b\"></span> samt <span class=\"_ _b\"></span>godkjenning av bruk av<span class=\"_ _b\"></span> alternative r\u00e5v<span class=\"_ _b\"></span>arer<span class=\"_ _b\"></span>. Klimaforandringer<span class=\"_ _b\"></span> kan for<span class=\"_ _b\"></span>\u00e5rsake<span class=\"_ _b\"></span> flom, jordskjelv<span class=\"_ _b\"></span> og andre<span class=\"_ _b\"></span> naturkatastrofer<span class=\"_ _f\"></span>, og det vurder<span class=\"_ _b\"></span>es \u00e5 v\u00e6re<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>risik<span class=\"_ _b\"></span>o kny<span class=\"_ _3\"></span>ttet til om Orklas<span class=\"_ _8\"></span> fabrikk<span class=\"_ _8\"></span>er ligger i <span class=\"_ _3\"></span>utsatte<span class=\"_ _8\"></span> omr\u00e5der<span class=\"_ _f\"></span>. Orkla<span class=\"_ _8\"></span> gj\u00f8r vur<span class=\"_ _8\"></span>deringer<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>b\u00e5de<span class=\"_ _8\"></span> nye og ek<span class=\"_ _8\"></span>sisterende<span class=\"_ _8\"></span> lokasjoner og hvor utsatte<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>er f<span class=\"_ _b\"></span>or naturkatastrof<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>. Risik<span class=\"_ _b\"></span>oen vurderes<span class=\"_ _b\"></span> \u00e5 <span class=\"_ _b\"></span>v\u00e6re lav<span class=\"_ _f\"></span>.Disse <span class=\"_ _b\"></span>forholdene kan imidlertid ha<span class=\"_ _b\"></span> innvirkning p\u00e5 fremtidig utvikling av<span class=\"_ _b\"></span> Orklas virk<span class=\"_ _b\"></span>somheter<span class=\"_ _b\"></span>. For<span class=\"_ _3\"></span>ventet utvikling <span class=\"_ _3\"></span>knyttet til disse forholdene<span class=\"_ _b\"></span> er dermed elementer<span class=\"_ _b\"></span> som hensyntas<span class=\"_ _b\"></span> b\u00e5de i forbindelse<span class=\"_ _b\"></span> med vurdering av<span class=\"_ _b\"></span> nedskrivningsindikatorer<span class=\"_ _b\"></span> og ved gjennomf\u00f8ring av nedskrivningstestene.Beskrivelser knyttet til klimarisik<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>de ulik<span class=\"_ _b\"></span>e forr<span class=\"_ _b\"></span>etningsomr\u00e5dene innenfor<span class=\"_ _b\"></span> merk<span class=\"_ _b\"></span>evarevirksomheten er<span class=\"_ _b\"></span> gitt <span class=\"_ _3\"></span>i tabellene<span class=\"_ _8\"></span> p\u00e5 de<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>neste<span class=\"_ _b\"></span> sidene. Spesifikke<span class=\"_ _b\"></span> risik<span class=\"_ _b\"></span>oer knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til hver<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> f<span class=\"_ _8\"></span>orretningsomr\u00e5de<span class=\"_ _b\"></span> fremg\u00e5r<span class=\"_ _8\"></span> av<span class=\"_ _8\"></span> tabellene.<span class=\"_ _b\"></span> V<span class=\"_ _b\"></span>ed utgangen av 2022<span class=\"_ _b\"></span> er <span class=\"_ _b\"></span>det ikk<span class=\"_ _b\"></span>e blitt identifisert noe <span class=\"_ _b\"></span>vesentlig klimarisiko<span class=\"_ _b\"></span> i \u00e5rets<span class=\"_ _b\"></span> tester <span class=\"_ _b\"></span>som har f<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>til nedskrivninger <span class=\"_ _8\"></span>som f<span class=\"_ _8\"></span>\u00f8lge av<span class=\"_ _b\"></span> klimarelatert p\u00e5virkning. Det er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>imidlertid <span class=\"_ _3\"></span>usikk<span class=\"_ _b\"></span>erhet <span class=\"_ _3\"></span>knyttet til dette og vurderingene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kan endres<span class=\"_ _b\"></span> fremover<span class=\"_ _b\"></span>. Det<span class=\"_ _b\"></span> er heller<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> identifisert noen \u00abstr<span class=\"_ _b\"></span>andede eiendeler\u00bb<span class=\"_ _b\"></span> som gj\u00f8r<span class=\"_ _b\"></span> at forventet levetid <span class=\"_ _b\"></span>og restverdi blir <span class=\"_ _b\"></span>endret.Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla Foods<span class=\"_ _b\"></span> Europe (<span class=\"_ _f\"></span>OF)<span class=\"fc3\"> </span> <span class=\"_ _49\"> </span> <span class=\"_ _48\"> </span>                          Goodwill                            V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>Enheter<span class=\"_ _1c0\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f3\"> </span>2022<span class=\"_ _38\"> </span>2021Enheter i segmentet<span class=\"_ _2d9\"> </span>OF<span class=\"_ _b\"></span> Norge<span class=\"_ _1d5\"> </span><span class=\"ws64\">3 545<span class=\"_ _259\"> </span>3 545<span class=\"_ _1c2\"> </span>1 260<span class=\"_ _88\"> </span>1 260</span>OF<span class=\"_ _b\"></span> Sverige<span class=\"_ _29f\"> </span>1 497<span class=\"_ _88\"> </span><span class=\"ws64\">1 537<span class=\"_ _e2\"> </span></span>392<span class=\"_ _e2\"> </span>394OF<span class=\"_ _b\"></span> Danmark<span class=\"_ _21f\"> </span>4<span class=\"_ _3\"></span>42<span class=\"_ _83\"> </span>420<span class=\"_ _164\"> </span>63<span class=\"_ _164\"> </span>59OF<span class=\"_ _b\"></span> Finland<span class=\"_ _57\"> </span><span class=\"ls58 ws72\">1<span class=\"_ _3\"></span>74<span class=\"_ _123\"> </span></span>166<span class=\"_ _2c5\"> </span>2<span class=\"_ _2c5\"> </span>2OF<span class=\"_ _b\"></span> Baltics<span class=\"_ _1be\"> </span>60<span class=\"_ _248\"> </span><span class=\"ls59 ws73\">57<span class=\"_ _164\"> </span></span>48<span class=\"_ _117\"> </span>46OF<span class=\"_ _b\"></span> Central <span class=\"_ _3\"></span>Eur<span class=\"_ _8\"></span>ope<span class=\"_ _191\"> </span><span class=\"ws2\">671<span class=\"_ _123\"> </span>618<span class=\"_ _b0\"> </span>551<span class=\"_ _9b\"> </span>508</span>Sum<span class=\"_ _239\"> </span><span class=\"ws64\">6 389<span class=\"_ _93\"> </span>6 343<span class=\"_ _8e\"> </span>2 316<span class=\"_ _93\"> </span>2 269</span>2022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _2da\"> </span><span class=\"ws71\">16 417<span class=\"_ _2db\"> </span><span class=\"ws64\">14 7<span class=\"_ _b\"></span>40</span></span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _2dc\"> </span><span class=\"ws64\">1 973<span class=\"_ _5e\"> </span></span><span class=\"ls5a\">2 243</span>Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"_ _1ae\"> </span><span class=\"ws2\">Opererer hovedsak<span class=\"_ _b\"></span>elig i de<span class=\"_ _8\"></span> nordisk<span class=\"_ _b\"></span>e og baltisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>edene samt<span class=\"_ _8\"></span> i \u00d8sterrik<span class=\"_ _b\"></span>e, <span class=\"_ _b\"></span>T<span class=\"_ _b\"></span>sjekkia, Slovakia<span class=\"_ _8\"></span> og Ungarn.<span class=\"_ _b\"></span> Bransjerisiko<span class=\"_ _b\"></span> anses  </span>som lav <span class=\"_ _b\"></span>og budsjet<span class=\"_ _3\"></span>ter<span class=\"_ _b\"></span> gj\u00f8res<span class=\"_ _8\"></span> i lokal <span class=\"_ _8\"></span>valuta.R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markeds <span class=\"_ _5\"></span>bildet <span class=\"ws2\"> </span>Sentrale<span class=\"_ _8\"></span> r\u00e5varer: kj\u00f8tt, egg, gr<span class=\"_ _8\"></span>\u00f8nnsak<span class=\"_ _8\"></span>er<span class=\"_ _b\"></span>, meieriprodukter<span class=\"_ _b\"></span>, fisk, krydder og andre tilsetningsprodukter<span class=\"_ _f\"></span>, frukt og b\u00e6r samt glass-,<span class=\"_ _8\"></span> p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetpapp-, plast-<span class=\"_ _b\"></span> og metallemballasje. Ustabile<span class=\"_ _b\"></span> markeder<span class=\"_ _8\"></span> i etterkant<span class=\"_ _8\"></span> av k<span class=\"_ _b\"></span>oronapandemien, klimatisk<span class=\"_ _b\"></span>e f<span class=\"_ _8\"></span>orhold og krig i Ukr<span class=\"_ _8\"></span>aina har<span class=\"_ _b\"></span> medf\u00f8rt h\u00f8yere<span class=\"_ _b\"></span> risiko<span class=\"_ _8\"></span> enn normalt<span class=\"_ _8\"></span> for<span class=\"_ _b\"></span> \u00f8kt priser<span class=\"_ _8\"></span> p\u00e5 b\u00e5de<span class=\"_ _b\"></span> r\u00e5varer<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>emballasje og <span class=\"_ _b\"></span>energi.Produk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _45\"> </span>Pr<span class=\"_ _8\"></span>oduksjonen <span class=\"_ _b\"></span>skjer i Norden,<span class=\"_ _8\"></span> Baltikum,<span class=\"_ _8\"></span> \u00d8sterrik<span class=\"_ _b\"></span>e, <span class=\"_ _b\"></span>T<span class=\"_ _b\"></span>sjekkia og Slov<span class=\"_ _8\"></span>akia.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span> Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av innovasjoner<span class=\"_ _b\"></span>, pr<span class=\"_ _8\"></span>oduktivitet, kjedef<span class=\"_ _8\"></span>orhandlinger<span class=\"_ _b\"></span>, <span class=\"_ _8\"></span>energi <span class=\"_ _8\"></span>og r\u00e5var<span class=\"_ _8\"></span>epriser<span class=\"_ _b\"></span>. Det <span class=\"_ _b\"></span>er h\u00f8yere<span class=\"_ _8\"></span> usikk<span class=\"_ _8\"></span>erhet justert for<span class=\"_ _8\"></span> forventninger fremoverenn normalt rundt b\u00e5de<span class=\"_ _b\"></span> energi <span class=\"_ _8\"></span>og r\u00e5var<span class=\"_ _8\"></span>eprisene <span class=\"_ _b\"></span>som f\u00f8lge av<span class=\"_ _b\"></span> ustabile  mark<span class=\"_ _8\"></span>eder <span class=\"_ _b\"></span>som etter<span class=\"_ _3\"></span>virkninger<span class=\"_ _b\"></span> av k<span class=\"_ _8\"></span>oronapandemien <span class=\"_ _8\"></span>og den p\u00e5g\u00e5ende krigen i Ukr<span class=\"_ _8\"></span>aina.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>F\u00f8lger l\u00f8pende<span class=\"_ _b\"></span> konsumenttrender<span class=\"_ _8\"></span> og jobber<span class=\"_ _b\"></span> kontinuerlig med \u00e5<span class=\"_ _8\"></span> s\u00f8k<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>vekst<span class=\"_ _8\"></span> og utvikling innenf<span class=\"_ _8\"></span>or <span class=\"_ _b\"></span>eksisterende<span class=\"_ _8\"></span> og nye<span class=\"_ _b\"></span> segmenter<span class=\"_ _b\"></span>.i samarbeid med k<span class=\"_ _8\"></span>underKonjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _118\"> </span><span class=\"ws2\">Det forutsettes r<span class=\"_ _8\"></span>elativt normale mark<span class=\"_ _b\"></span>eder <span class=\"_ _8\"></span>og omsetning <span class=\"_ _b\"></span>\u2013 virk<span class=\"_ _b\"></span>somheten er <span class=\"_ _b\"></span>generelt lite k<span class=\"_ _b\"></span>onjunkturp\u00e5virket,<span class=\"_ _b\"></span> men i perioder med </span>store<span class=\"_ _8\"></span> prisendringer k<span class=\"_ _8\"></span>an volumet<span class=\"_ _8\"></span> p\u00e5virk<span class=\"_ _8\"></span>es noe.Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _196\"> </span>Klimarisiko<span class=\"_ _8\"></span> kan p\u00e5virk<span class=\"_ _b\"></span>e virk<span class=\"_ _b\"></span>somheten p\u00e5 lik linje<span class=\"_ _b\"></span> som alle andr<span class=\"_ _8\"></span>e matpr<span class=\"_ _8\"></span>oduserende<span class=\"_ _8\"></span> selsk<span class=\"_ _8\"></span>aper<span class=\"_ _b\"></span>. Forventede <span class=\"_ _8\"></span>temperatur\u00f8kninger<span class=\"_ _b\"></span> og tilh\u00f8rende<span class=\"_ _8\"></span> ek<span class=\"_ _b\"></span>streme <span class=\"_ _8\"></span>v\u00e6rfenomener<span class=\"_ _8\"></span> i \u00e5rene<span class=\"_ _8\"></span> fremover<span class=\"_ _b\"></span> vil ha <span class=\"_ _b\"></span>en effekt p\u00e5<span class=\"_ _b\"></span> jordbrukets<span class=\"_ _b\"></span> produktivitet. Dette k<span class=\"_ _8\"></span>an f\u00f8r<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>til ubalanser i r\u00e5var<span class=\"_ _8\"></span>emark<span class=\"_ _8\"></span>eder b\u00e5de<span class=\"_ _b\"></span> lokalt og <span class=\"_ _b\"></span>globalt. Situasjonen overv\u00e5k<span class=\"_ _b\"></span>es l\u00f8pende b\u00e5de<span class=\"_ _b\"></span> sentralt <span class=\"_ _b\"></span>og lokalt. T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _e4\"> </span><span class=\"ws63\">V<span class=\"_ _b\"></span>ekstrate<span class=\"_ _8\"></span> 1,5 %.</span>Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla India<span class=\"_ _b\"></span>  <span class=\"_ _239\"> </span>                           Goodwill                              V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>Enheter<span class=\"_ _2dd\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f3\"> </span>2022<span class=\"_ _38\"> </span>2021Enheter i segmentet<span class=\"_ _2d9\"> </span><span class=\"ws2\">MTR Foods<span class=\"_ _2de\"> </span>292<span class=\"_ _b0\"> </span>291<span class=\"_ _123\"> </span>109<span class=\"_ _123\"> </span>109</span>Eastern Condiments<span class=\"_ _2df\"> </span>1 002<span class=\"_ _e2\"> </span><span class=\"ws2\">996<span class=\"_ _e2\"> </span>683<span class=\"_ _e2\"> </span>680</span>Sum<span class=\"_ _2e0\"> </span><span class=\"ws64\">1 294<span class=\"_ _8d\"> </span>1 287<span class=\"_ _15f\"> </span></span>792<span class=\"_ _15f\"> </span>7892022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _182\"> </span><span class=\"ws64\">2 528<span class=\"_ _9d\"> </span>2<span class=\"_ _8\"></span> 517</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _2e1\"> </span>303<span class=\"_ _2a7\"> </span>228Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"_ _1ae\"> </span>Opererer hovedsak<span class=\"_ _8\"></span>elig i <span class=\"_ _3\"></span>India, samt<span class=\"_ _8\"></span> eksporterer<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>Midt\u00f8sten,<span class=\"_ _8\"></span> USA, Canada,<span class=\"_ _b\"></span> Australia,<span class=\"_ _8\"></span> New Zealand,<span class=\"_ _b\"></span> Japan og <span class=\"_ _3\"></span>S\u00f8r\u00f8st-Asia.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>Det f<span class=\"_ _8\"></span>oreligger<span class=\"_ _8\"></span> lav br<span class=\"_ _8\"></span>ansjerisik<span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>og budsjet<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span>es i lok<span class=\"_ _8\"></span>al v<span class=\"_ _8\"></span>aluta.R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markeds <span class=\"_ _5\"></span>bildet <span class=\"ws2\"> </span>Sentrale<span class=\"_ _8\"></span> r\u00e5varer: kr<span class=\"_ _3\"></span>ydder<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>andre<span class=\"_ _8\"></span> tilsetningsprodukter<span class=\"_ _b\"></span>, meieriprodukter<span class=\"_ _b\"></span>, k<span class=\"_ _8\"></span>orn, n\u00f8tter og fr\u00f8,<span class=\"_ _8\"></span> sukk<span class=\"_ _8\"></span>er<span class=\"_ _b\"></span>, vegetabilsk<span class=\"_ _b\"></span>e oljer og <span class=\"ws2\"> </span>p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetpapir-<span class=\"_ _8\"></span> og metalemballasje.Produk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _45\"> </span>MTR<span class=\"_ _b\"></span> Foods har <span class=\"_ _b\"></span>tre fabrikk<span class=\"_ _b\"></span>er i <span class=\"_ _8\"></span>to ulik<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>stater i India<span class=\"_ _b\"></span> (i tillegg benyt<span class=\"_ _3\"></span>tes<span class=\"_ _b\"></span> tredjeparts pr<span class=\"_ _8\"></span>oduksjon <span class=\"_ _b\"></span>som utgj\u00f8r <span class=\"_ _8\"></span>11 % av <span class=\"_ _b\"></span>totalt volum),<span class=\"_ _b\"></span>  mens Eastern <span class=\"_ _b\"></span>Condiments har <span class=\"_ _b\"></span>syv fabrikk<span class=\"_ _b\"></span>er i fire<span class=\"_ _b\"></span> ulike<span class=\"_ _8\"></span> stater<span class=\"_ _b\"></span> i India.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span>  Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av innovasjoner<span class=\"_ _b\"></span>, pr<span class=\"_ _8\"></span>oduktivitet, kjedef<span class=\"_ _8\"></span>orhandlinger <span class=\"_ _b\"></span>og r\u00e5varepriser<span class=\"_ _b\"></span>. R\u00e5v<span class=\"_ _8\"></span>areprisene<span class=\"_ _8\"></span> vil normalt<span class=\"_ _8\"></span> forventes justert for<span class=\"_ _8\"></span> forventninger fremover\u00e5 \u00f8k<span class=\"_ _b\"></span>e noe over<span class=\"_ _8\"></span> tid i tr\u00e5d <span class=\"_ _3\"></span>med gener<span class=\"_ _8\"></span>ell inflasjon og <span class=\"_ _3\"></span>prisuttak.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>Virksomheten <span class=\"_ _8\"></span>f\u00f8lger<span class=\"_ _8\"></span> l\u00f8pende k<span class=\"_ _b\"></span>onsumenttrender <span class=\"_ _8\"></span>og jobber k<span class=\"_ _b\"></span>ontinuerlig med \u00e5 <span class=\"_ _8\"></span>s\u00f8k<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>vekst <span class=\"_ _8\"></span>og utvikling innenfor<span class=\"_ _8\"></span> ek<span class=\"_ _b\"></span>sisterende <span class=\"_ _8\"></span>og nye i samarbeid med k<span class=\"_ _8\"></span>undersegmenter<span class=\"_ _b\"></span>.Konjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _118\"> </span>Det forutsettes forholdsvis gode<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mark<span class=\"_ _8\"></span>edsutsikter og omsetning,<span class=\"_ _b\"></span> og virksomheten er gener<span class=\"_ _8\"></span>elt lite konjunkturp\u00e5virk<span class=\"_ _b\"></span>et.Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _196\"> </span>Klimarisiko<span class=\"_ _8\"></span> kan p\u00e5virk<span class=\"_ _b\"></span>e virk<span class=\"_ _b\"></span>somheten, p\u00e5 lik<span class=\"_ _b\"></span> linje med alle andr<span class=\"_ _8\"></span>e matpr<span class=\"_ _8\"></span>oduserende<span class=\"_ _8\"></span> selsk<span class=\"_ _8\"></span>aper<span class=\"_ _b\"></span>. India<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> et <span class=\"_ _8\"></span>sv\u00e6rt <span class=\"_ _8\"></span>stort land som i varierende<span class=\"_ _b\"></span> grad er s\u00e5rbart for<span class=\"_ _8\"></span> oversv\u00f8mmelser<span class=\"_ _b\"></span>, heteb\u00f8lger<span class=\"_ _b\"></span>, t\u00f8rk<span class=\"_ _8\"></span>e og lignende. Forventede \u00f8kninger i temperaturer<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>andre<span class=\"_ _b\"></span> ekstr<span class=\"_ _8\"></span>eme <span class=\"_ _b\"></span>v\u00e6rforhold kan ha negativ<span class=\"_ _b\"></span> innvirkning p\u00e5 jordbruk<span class=\"_ _b\"></span>ets produktivitet <span class=\"_ _b\"></span>og kan p\u00e5virke<span class=\"_ _b\"></span> b\u00e5de pris <span class=\"_ _b\"></span>og tilgjengelighet f<span class=\"_ _8\"></span>or r\u00e5stoffer<span class=\"_ _f\"></span>. Enhver klimar<span class=\"_ _8\"></span>elatert forstyrr<span class=\"_ _8\"></span>else av<span class=\"_ _b\"></span> matdistribusjon- og <span class=\"_ _b\"></span>transport kan ha k<span class=\"_ _b\"></span>onsekvenser f<span class=\"_ _8\"></span>or b\u00e5de<span class=\"_ _b\"></span> matsikkerhet-<span class=\"_ _8\"></span> og kvalitet,<span class=\"_ _8\"></span> men ogs\u00e5<span class=\"_ _b\"></span> mat<span class=\"_ _3\"></span>tilgang.<span class=\"_ _b\"></span> Situasjonen overv\u00e5kes<span class=\"_ _b\"></span> l\u00f8pende og <span class=\"_ _b\"></span>virksomheten vur<span class=\"_ _8\"></span>deres<span class=\"_ _8\"></span> \u00e5 ha<span class=\"_ _b\"></span> kun moderat <span class=\"_ _8\"></span>eksponering <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> slik<span class=\"_ _b\"></span> risik<span class=\"_ _8\"></span>o.T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _e4\"> </span><span class=\"ws64\">V<span class=\"_ _b\"></span>ekstrate<span class=\"_ _8\"></span> 5,5 %.</span>Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>OC&amp;<span class=\"_ _b\"></span>S)  <span class=\"_ _e3\"> </span>                           Goodwill                              V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>Enheter<span class=\"_ _2dd\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f2\"> </span>2022<span class=\"_ _38\"> </span>2021Enheter i segmentet<span class=\"_ _2d9\"> </span><span class=\"ws2\">OC&amp;<span class=\"_ _b\"></span>S Norge<span class=\"_ _186\"> </span>534<span class=\"_ _e2\"> </span>534<span class=\"_ _123\"> </span>201<span class=\"_ _123\"> </span>201</span>OC&amp;<span class=\"_ _b\"></span>S Sverige<span class=\"_ _249\"> </span>819<span class=\"_ _83\"> </span>844<span class=\"_ _9b\"> </span>372<span class=\"_ _e2\"> </span>384OC&amp;<span class=\"_ _b\"></span>S Danmark<span class=\"_ _2ac\"> </span>627<span class=\"_ _83\"> </span>594<span class=\"_ _e2\"> </span>430<span class=\"_ _e2\"> </span>409OC&amp;<span class=\"_ _b\"></span>S Finland<span class=\"_ _2e2\"> </span>622<span class=\"_ _b0\"> </span>591<span class=\"_ _15f\"> </span>769<span class=\"_ _9b\"> </span>730OC&amp;<span class=\"_ _b\"></span>S Island<span class=\"_ _2ce\"> </span>109<span class=\"_ _11d\"> </span><span class=\"ls5a ws74\">107<span class=\"_ _164\"> </span></span>60<span class=\"_ _164\"> </span>58OC&amp;<span class=\"_ _b\"></span>S Latvia<span class=\"_ _86\"> </span>500<span class=\"_ _15f\"> </span><span class=\"ls59 ws73\">47<span class=\"_ _3\"></span>5<span class=\"_ _15f\"> </span></span>222<span class=\"_ _f8\"> </span>211OC&amp;<span class=\"_ _b\"></span>S Estland<span class=\"_ _1d5\"> </span>-<span class=\"_ _168\"> </span>-<span class=\"_ _278\"> </span>58<span class=\"_ _164\"> </span>55Sum<span class=\"_ _21\"> </span><span class=\"ws64\">3 211<span class=\"_ _88\"> </span><span class=\"ws25\">3 145<span class=\"_ _9a\"> </span>2 112<span class=\"_ _93\"> </span></span>2 048</span>2022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _182\"> </span><span class=\"ws64\">8 690<span class=\"_ _5e\"> </span>7 639</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _2e1\"> </span>989<span class=\"_ _2e3\"> </span><span class=\"ws63\">1 113</span>Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"_ _1ae\"> </span><span class=\"ws2\">Opererer hovedsak<span class=\"_ _b\"></span>elig i de<span class=\"_ _8\"></span> nordisk<span class=\"_ _b\"></span>e og baltisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>edene; lav bransjerisik<span class=\"_ _b\"></span>o; budsjet<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span>er i lok<span class=\"_ _8\"></span>al v<span class=\"_ _8\"></span>aluta.</span>R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markeds <span class=\"_ _5\"></span>bildet <span class=\"ws2\"> </span>Sentrale<span class=\"_ _8\"></span> r\u00e5var<span class=\"_ _8\"></span>er: sukk<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>, poteter<span class=\"_ _b\"></span>, n\u00f8tter<span class=\"_ _b\"></span>, kak<span class=\"_ _8\"></span>ao, mel,<span class=\"_ _b\"></span> vegetabilsk <span class=\"_ _b\"></span>olje, krydder<span class=\"_ _8\"></span>, melk<span class=\"_ _b\"></span>epulver <span class=\"_ _8\"></span>og emballasje.p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetProduk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _45\"> </span>Pr<span class=\"_ _8\"></span>oduksjonen <span class=\"_ _b\"></span>skjer hovedsak<span class=\"_ _8\"></span>elig i Norden <span class=\"_ _8\"></span>og Baltikum.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span> Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av innovasjoner<span class=\"_ _b\"></span>, pr<span class=\"_ _8\"></span>oduktivitet, kjedef<span class=\"_ _8\"></span>orhandlinger <span class=\"_ _b\"></span>og r\u00e5varepriser<span class=\"_ _b\"></span>. R\u00e5v<span class=\"_ _8\"></span>areprisene<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> forventet  justert for<span class=\"_ _8\"></span> forventninger fremover\u00e5 \u00f8k<span class=\"_ _b\"></span>e p\u00e5 kort sikt.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>OC&amp;<span class=\"_ _b\"></span>S f\u00f8lger k<span class=\"_ _8\"></span>onsument <span class=\"_ _291\"></span>trender<span class=\"_ _8\"></span> \u2014 vek<span class=\"_ _b\"></span>st for<span class=\"_ _3\"></span>ventes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innenfor<span class=\"_ _8\"></span> eksister<span class=\"_ _8\"></span>ende segmenter<span class=\"_ _f\"></span>.i samarbeid med k<span class=\"_ _8\"></span>underKonjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _118\"> </span>Det forutsettes normale markeder<span class=\"_ _8\"></span> og omsetning \u2014 OC&amp;<span class=\"_ _b\"></span>S er<span class=\"_ _b\"></span> generelt lite konjunkturp\u00e5virk<span class=\"_ _b\"></span>et.Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _196\"> </span>Som leverand\u00f8r av<span class=\"_ _8\"></span> godteri,<span class=\"_ _b\"></span> kjeks <span class=\"_ _b\"></span>og snacks<span class=\"_ _b\"></span> samt knekk<span class=\"_ _b\"></span>ebr\u00f8d har <span class=\"_ _8\"></span>OC&amp;<span class=\"_ _b\"></span>S h\u00f8yt forbruk<span class=\"_ _8\"></span> av r<span class=\"_ _8\"></span>\u00e5varer<span class=\"_ _b\"></span> som sukk<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>, poteter<span class=\"_ _b\"></span>, n\u00f8tter<span class=\"_ _b\"></span>, kakao,<span class=\"_ _b\"></span> mel og vegetabilsk<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>oljer<span class=\"_ _b\"></span>, <span class=\"_ _8\"></span>og er<span class=\"_ _b\"></span> dermed utsatt for<span class=\"_ _b\"></span> potensielle klimarisik<span class=\"_ _8\"></span>oer<span class=\"_ _b\"></span>. Klimarelaterte<span class=\"_ _8\"></span> risik<span class=\"_ _8\"></span>oer <span class=\"_ _b\"></span>vil ha innvirkning p\u00e5 r\u00e5var<span class=\"_ _8\"></span>epriser <span class=\"_ _8\"></span>fremover<span class=\"_ _b\"></span>. Risik<span class=\"_ _b\"></span>o knyttet til naturkatastr<span class=\"_ _8\"></span>ofer<span class=\"_ _8\"></span> anses \u00e5<span class=\"_ _b\"></span> v\u00e6re<span class=\"_ _b\"></span> lav og h\u00e5ndter<span class=\"_ _8\"></span>es av<span class=\"_ _b\"></span> en beredskapsplan <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> hver <span class=\"_ _8\"></span>fabrikk. B\u00e6rekraftige<span class=\"_ _b\"></span> produkter blir<span class=\"_ _8\"></span> stadig mer<span class=\"_ _b\"></span> relevant faktor<span class=\"_ _b\"></span> for <span class=\"_ _8\"></span>forbruk<span class=\"_ _b\"></span>eren, med <span class=\"_ _8\"></span>et <span class=\"_ _8\"></span>gradvis<span class=\"_ _8\"></span> skifte<span class=\"_ _b\"></span> mot mer b\u00e6rekr<span class=\"_ _8\"></span>aftig emballasje<span class=\"_ _b\"></span> og mer b\u00e6r<span class=\"_ _8\"></span>ekraftige<span class=\"_ _8\"></span> produkter<span class=\"_ _8\"></span> (f<span class=\"_ _8\"></span>.eks.<span class=\"_ _b\"></span> ingen palmeolje). Kostnader<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet <span class=\"_ _8\"></span>til slik<span class=\"_ _b\"></span>e initiativ<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> inkluder<span class=\"_ _3\"></span>t i prisen,<span class=\"_ _b\"></span> og klimarisik<span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>er pr<span class=\"_ _b\"></span>. n\u00e5<span class=\"_ _8\"></span> vurdert \u00e5<span class=\"_ _8\"></span> ikk<span class=\"_ _8\"></span>e medf<span class=\"_ _8\"></span>\u00f8re<span class=\"_ _8\"></span> vesentlig <span class=\"_ _b\"></span>\u00f8konomisk<span class=\"_ _8\"></span> risik<span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> virk<span class=\"_ _b\"></span>somhetene i OC&amp;<span class=\"_ _b\"></span>S.T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _e4\"> </span><span class=\"ws63\">V<span class=\"_ _b\"></span>ekstrate<span class=\"_ _8\"></span> 1,5 %.</span>Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla Car<span class=\"_ _b\"></span>e  <span class=\"_ _2e0\"> </span>                          Goodwill                          V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>Enheter<span class=\"_ _2dd\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f3\"> </span>2022<span class=\"_ _38\"> </span>2021Enheter i segmentet<span class=\"_ _2d9\"> </span><span class=\"ws2\">Orkla Home<span class=\"_ _b\"></span> &amp; Personal <span class=\"_ _8\"></span>Care<span class=\"_ _253\"> </span><span class=\"ws71\">1 422<span class=\"_ _1c2\"> </span>1 430<span class=\"_ _15f\"> </span></span>308<span class=\"_ _e2\"> </span><span class=\"ls5a ws74\">324</span></span>Orkla Health<span class=\"_ _246\"> </span><span class=\"ws64\">2 048<span class=\"_ _1c2\"> </span>1 368<span class=\"_ _9b\"> </span></span>703<span class=\"_ _e2\"> </span>543NutraQ<span class=\"_ _2e4\"> </span><span class=\"ws64\">2 675<span class=\"_ _259\"> </span>2 692<span class=\"_ _e2\"> </span></span>400<span class=\"_ _83\"> </span>400Orkla W<span class=\"_ _b\"></span>ound Care<span class=\"_ _53\"> </span><span class=\"ws2\">289<span class=\"_ _e2\"> </span>293<span class=\"_ _f8\"> </span>114<span class=\"_ _f8\"> </span>116</span>HSNG<span class=\"_ _2e0\"> </span>275<span class=\"_ _e2\"> </span>284<span class=\"_ _f4\"> </span>115<span class=\"_ _f4\"> </span>118Sum<span class=\"_ _2e5\"> </span><span class=\"ws64\">6 709<span class=\"_ _b7\"> </span>6 067<span class=\"_ _7f\"> </span>1 640<span class=\"_ _9a\"> </span>1 501</span>2022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _1c0\"> </span><span class=\"ws64\">10 964<span class=\"_ _94\"> </span>9 269</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _2e1\"> </span>898<span class=\"_ _ea\"> </span><span class=\"ws64\">1 066</span>Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"_ _1ae\"> </span><span class=\"ws2\">Opererer hovedsak<span class=\"_ _b\"></span>elig i de<span class=\"_ _8\"></span> nordisk<span class=\"_ _b\"></span>e mark<span class=\"_ _8\"></span>edene <span class=\"_ _b\"></span>samt Storbritannia, Baltikum,<span class=\"_ _b\"></span> Polen <span class=\"_ _8\"></span>og Spania; lav br<span class=\"_ _8\"></span>ansjerisik<span class=\"_ _8\"></span>o; budsjetterer  </span>i lokal valuta.R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markeds <span class=\"_ _5\"></span>bildet <span class=\"ws2\"> </span>Viktige r<span class=\"_ _8\"></span>\u00e5varer: r<span class=\"_ _8\"></span>\u00e5olje, kjemik<span class=\"_ _8\"></span>alier<span class=\"_ _b\"></span>, fisk<span class=\"_ _b\"></span>eolje, melk<span class=\"_ _b\"></span>eprotein, <span class=\"_ _8\"></span>vitaminer<span class=\"_ _b\"></span>, plastemballasje,<span class=\"_ _8\"></span> plastk<span class=\"_ _8\"></span>omponenter<span class=\"_ _b\"></span>, papp-<span class=\"_ _8\"></span> og papirbasert p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetemballasje og tensider<span class=\"_ _f\"></span>.Produk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _45\"> </span>Egenpr<span class=\"_ _8\"></span>oduksjon <span class=\"_ _b\"></span>er i hovedsak i Nor<span class=\"_ _8\"></span>den og Malay<span class=\"_ _8\"></span>sia <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> den <span class=\"_ _b\"></span>delen av Jor<span class=\"_ _8\"></span>dan som inng\u00e5r<span class=\"_ _b\"></span> i Orkla Home<span class=\"_ _b\"></span> &amp; Personal <span class=\"_ _8\"></span>Care<span class=\"_ _8\"></span> (<span class=\"_ _b\"></span>OHPC<span class=\"_ _8\"></span>).  Orkla Health har<span class=\"_ _b\"></span> egenproduk<span class=\"_ _8\"></span>sjon i Norge<span class=\"_ _8\"></span> og Danmark.<span class=\"_ _b\"></span> S\u00e5rpleieprodukter produser<span class=\"_ _8\"></span>es i Spania<span class=\"_ _b\"></span> og Norge.<span class=\"_ _8\"></span> I tillegg kj\u00f8per<span class=\"_ _b\"></span> Orkla Health, Nutr<span class=\"_ _8\"></span>aQ<span class=\"_ _8\"></span>, <span class=\"_ _b\"></span>OHPC og HSNG<span class=\"_ _b\"></span> handelsvarer prim\u00e6rt <span class=\"_ _8\"></span>fra<span class=\"_ _8\"></span> Europa.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span> Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av innovasjoner<span class=\"_ _b\"></span>, pr<span class=\"_ _8\"></span>oduktivitet, kjedef<span class=\"_ _8\"></span>orhandlinger<span class=\"_ _b\"></span>, r\u00e5v<span class=\"_ _8\"></span>arepriser<span class=\"_ _8\"></span> og inflasjon.<span class=\"_ _b\"></span> \u00d8kninger i r<span class=\"_ _8\"></span>\u00e5varepriser<span class=\"_ _b\"></span>  justert for<span class=\"_ _8\"></span> forventninger fremoverog inflasjon forventes inn i <span class=\"_ _8\"></span>2023.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>Orkla Car<span class=\"_ _8\"></span>e f\u00f8lger<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>onsument<span class=\"_ _3\"></span>trender<span class=\"_ _b\"></span> \u2013 vekst<span class=\"_ _8\"></span> forventes innenfor ek<span class=\"_ _8\"></span>sisterende<span class=\"_ _8\"></span> segmenter<span class=\"_ _b\"></span>. i samarbeid med k<span class=\"_ _8\"></span>underKonjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _118\"> </span><span class=\"ws2\">Orkla Car<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>er gener<span class=\"_ _8\"></span>elt relativt lite<span class=\"_ _b\"></span> konjunkturp\u00e5virk<span class=\"_ _b\"></span>et, men vil p\u00e5virk<span class=\"_ _b\"></span>es av<span class=\"_ _8\"></span> st\u00f8rr<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>svingninger<span class=\"_ _8\"></span>. Ukr<span class=\"_ _8\"></span>aina-krigen har medvirk<span class=\"_ _b\"></span>et til </span>forstyrrelser<span class=\"_ _b\"></span> i verdikjeden,<span class=\"_ _8\"></span> herunder <span class=\"_ _b\"></span>\u00f8kte ener<span class=\"_ _8\"></span>gi- <span class=\"_ _b\"></span>og fraktk<span class=\"_ _8\"></span>ostnader<span class=\"_ _b\"></span>. De<span class=\"_ _8\"></span> negative implik<span class=\"_ _8\"></span>asjonene p\u00e5<span class=\"_ _b\"></span> kort <span class=\"_ _8\"></span>sikt <span class=\"_ _8\"></span>er usikr<span class=\"_ _8\"></span>e, men antas<span class=\"_ _b\"></span> \u00e5 utjevnes p\u00e5<span class=\"_ _b\"></span> lang sikt.  Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _196\"> </span>Klimarisiko<span class=\"_ _8\"></span> som <span class=\"_ _8\"></span>f\u00f8lger<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>ekstremv\u00e6r<span class=\"_ _b\"></span> vurderes<span class=\"_ _b\"></span> \u00e5 ha moder<span class=\"_ _8\"></span>at risik<span class=\"_ _b\"></span>o ettersom produk<span class=\"_ _b\"></span>sjonsanlegg i stor <span class=\"_ _b\"></span>grad er<span class=\"_ _8\"></span> posisjonert i Norden.<span class=\"_ _8\"></span> T<span class=\"_ _b\"></span>ran er et<span class=\"_ _8\"></span> av de st\u00f8rste<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>produktene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innenfor<span class=\"_ _8\"></span> helsekategorien, og sesongfisk<span class=\"_ _b\"></span>e vil kunne p\u00e5virkes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> st\u00f8rre<span class=\"_ _8\"></span> klimaendringer og knapphet. <span class=\"_ _b\"></span>Orkla Health reduserer<span class=\"_ _b\"></span> risiko<span class=\"_ _8\"></span> ved \u00e5<span class=\"_ _b\"></span> ta k<span class=\"_ _b\"></span>ontroll oppstr<span class=\"_ _8\"></span>\u00f8ms i <span class=\"_ _b\"></span>verdikjeden for<span class=\"_ _8\"></span> \u00e5 <span class=\"_ _b\"></span>sikre f<span class=\"_ _8\"></span>orsyningen. Risik<span class=\"_ _b\"></span>o i <span class=\"_ _8\"></span>tilknytning til politisk<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>forhold <span class=\"_ _8\"></span>som \u00f8kte<span class=\"_ _b\"></span> avgifter p\u00e5 klimagassutslipp<span class=\"_ _b\"></span> reduseres <span class=\"_ _b\"></span>gjennom Orklas langsiktige<span class=\"_ _b\"></span> og sy<span class=\"_ _8\"></span>stematisk<span class=\"_ _8\"></span>e klimaarbeid,<span class=\"_ _b\"></span> herunder arbeid <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> \u00e5 r<span class=\"_ _8\"></span>edusere<span class=\"_ _8\"></span> utslipp. Klimarisik<span class=\"_ _b\"></span>o <span class=\"_ _8\"></span>er pr<span class=\"_ _f\"></span>. n\u00e5  <span class=\"_ _b\"></span>vurdert \u00e5 ikk<span class=\"_ _b\"></span>e medf\u00f8re<span class=\"_ _b\"></span> vesentlig \u00f8k<span class=\"_ _b\"></span>onomisk risik<span class=\"_ _b\"></span>o for<span class=\"_ _b\"></span> virksomhetene<span class=\"_ _b\"></span> i  Orkla Car<span class=\"_ _8\"></span>e.T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _e4\"> </span><span class=\"ws63\">V<span class=\"_ _b\"></span>ekstrate<span class=\"_ _8\"></span> 1,5 %.</span>Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla Food Ingr<span class=\"_ _b\"></span>edients (<span class=\"_ _b\"></span>OFI<span class=\"ff2\">) </span> <span class=\"_ _e3\"> </span>                           Goodwill                             V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>Enheter<span class=\"_ _1c0\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f3\"> </span>2022<span class=\"_ _38\"> </span>2021Enheter i segmentet<span class=\"_ _2d9\"> </span><span class=\"ws2\">Bak<span class=\"_ _8\"></span>ery Norden<span class=\"_ _2e6\"> </span>867<span class=\"_ _b0\"> </span>861<span class=\"_ _192\"> </span>-<span class=\"_ _168\"> </span>-</span>Bak<span class=\"_ _8\"></span>ery Europa<span class=\"_ _8\"></span> (<span class=\"_ _b\"></span>ekskl. Nor<span class=\"_ _8\"></span>den)<span class=\"_ _2e7\"> </span>480<span class=\"_ _e2\"> </span>458<span class=\"_ _168\"> </span>-<span class=\"_ _168\"> </span>-Sweet Ingredients<span class=\"_ _23d\"> </span><span class=\"ws71\">2 420<span class=\"_ _e2\"> </span></span>925<span class=\"_ _168\"> </span>-<span class=\"_ _168\"> </span>-Plant based<span class=\"_ _2e8\"> </span>223<span class=\"_ _9b\"> </span><span class=\"ls5a ws74\">207<span class=\"_ _2c5\"> </span></span>5<span class=\"_ _29e\"> </span>4Sum<span class=\"_ _239\"> </span>3 990<span class=\"_ _1c2\"> </span><span class=\"ws71\">2 451<span class=\"_ _2c5\"> </span></span>5<span class=\"_ _2c5\"> </span>42022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _182\"> </span><span class=\"ws64\">9 262<span class=\"_ _5e\"> </span>6 352</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _2e9\"> </span>853<span class=\"_ _68\"> </span>646Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"ws2\"> <span class=\"_ _c9\"> </span>Opererer<span class=\"_ _8\"></span> i 23 land,<span class=\"_ _b\"></span> i hovedsak i Europa<span class=\"_ _8\"></span> samt<span class=\"_ _8\"></span> nylig oppkj\u00f8pt<span class=\"_ _8\"></span> virk<span class=\"_ _b\"></span>somhet i USA; moderat<span class=\"_ _8\"></span> bransjerisik<span class=\"_ _b\"></span>o; budsjet<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span>er i lok<span class=\"_ _8\"></span>al v<span class=\"_ _8\"></span>aluta. </span>R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markeds <span class=\"_ _5\"></span>bildet <span class=\"ws2\"> </span>Viktige r\u00e5var<span class=\"_ _8\"></span>er: vegetabilsk olje,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>meieriprodukter<span class=\"_ _f\"></span>, melasse, sukk<span class=\"_ _8\"></span>er og mel.p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetProduk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _45\"> </span>Egenpr<span class=\"_ _8\"></span>oduksjon hovedsak<span class=\"_ _b\"></span>elig i Skandinavia, men <span class=\"_ _b\"></span>ogs\u00e5 i Nederland, P<span class=\"_ _b\"></span>olen, Storbritannia,<span class=\"_ _8\"></span> Romania<span class=\"_ _8\"></span> samt<span class=\"_ _8\"></span> noen mindre<span class=\"_ _8\"></span> produk<span class=\"_ _8\"></span>sjonsenheter i Sentr<span class=\"_ _8\"></span>al- <span class=\"_ _b\"></span>og \u00d8st-Europa.<span class=\"_ _8\"></span> Nylig ogs\u00e5<span class=\"_ _b\"></span> kj\u00f8pt produksjonsselsk<span class=\"_ _8\"></span>ap i US<span class=\"_ _b\"></span>A.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span> Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av selsk<span class=\"_ _8\"></span>apenes k<span class=\"_ _b\"></span>onkurransekraft<span class=\"_ _8\"></span> i levering av pr<span class=\"_ _8\"></span>odukter <span class=\"_ _b\"></span>og tjenester<span class=\"_ _b\"></span>. Evne<span class=\"_ _8\"></span> til \u00e5<span class=\"_ _b\"></span> utvikle produkter<span class=\"_ _8\"></span> med justert for<span class=\"_ _8\"></span> forventninger fremoverh\u00f8y nytteverdi for<span class=\"_ _b\"></span> kundene hever<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>onkurransekr<span class=\"_ _8\"></span>aften. Endringer<span class=\"_ _b\"></span> i r\u00e5varek<span class=\"_ _b\"></span>ostnad s\u00f8k<span class=\"_ _8\"></span>es <span class=\"_ _b\"></span>dekket i k<span class=\"_ _8\"></span>undemark<span class=\"_ _8\"></span>edet.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>OFI f\u00f8lger k<span class=\"_ _8\"></span>onsumenttrender og har godt<span class=\"_ _8\"></span> samarbeid med sine kunder<span class=\"_ _b\"></span>, som er produsenter<span class=\"_ _8\"></span> og leverand\u00f8rer av bak<span class=\"_ _8\"></span>eri- og i samarbeid med k<span class=\"_ _8\"></span>underiskremprodukter<span class=\"_ _f\"></span>, samt<span class=\"_ _8\"></span> plantebaserte produkter<span class=\"_ _f\"></span>. OFI har<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>senere \u00e5rene<span class=\"_ _b\"></span> \u00f8kt f<span class=\"_ _8\"></span>okuset p\u00e5<span class=\"_ _b\"></span> b\u00e6rekraft, <span class=\"_ _b\"></span>og har en <span class=\"_ _b\"></span>\u00f8kende<span class=\"_ _8\"></span> andel av eksempelvis<span class=\"_ _b\"></span> plantebaser<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> produkter i portef\u00f8ljen.Konjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _118\"> </span><span class=\"ws2\">OFI ble rammet av<span class=\"_ _b\"></span> koronapandemien i <span class=\"_ _8\"></span>2020\u20132021 og <span class=\"_ _b\"></span>delvis i starten p\u00e5<span class=\"_ _8\"></span> 2022,<span class=\"_ _8\"></span> men har <span class=\"_ _b\"></span>tiln\u00e6rmet normal aktivitet i stor<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>deler  </span>av 2022.<span class=\"_ _8\"></span> Det for<span class=\"_ _3\"></span>ventes<span class=\"_ _b\"></span> delvis trygg et<span class=\"_ _3\"></span>tersp\u00f8rsel fremover<span class=\"_ _8\"></span> som f\u00f8lge av at produktene OFI leverer<span class=\"_ _8\"></span> er <span class=\"_ _8\"></span>\u00abbasisvarer\u00bb<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innenf<span class=\"_ _8\"></span>or bak<span class=\"_ _8\"></span>eri- og iskremingredienser<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>plantebaserte produkter<span class=\"_ _b\"></span>, men det er<span class=\"_ _8\"></span> noe usikkerhet knyt<span class=\"_ _3\"></span>tet til ettersp\u00f8rsel fremover<span class=\"_ _8\"></span> grunnet usikk<span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>\u00f8konomi i mange<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>v\u00e5re mark<span class=\"_ _b\"></span>eder <span class=\"_ _8\"></span>som f\u00f8lge<span class=\"_ _b\"></span> av h\u00f8y inflasjon <span class=\"_ _b\"></span>og redusert kj\u00f8pekraft f<span class=\"_ _8\"></span>or k<span class=\"_ _b\"></span>onsumentene.Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _196\"> </span>Som leverand\u00f8r av<span class=\"_ _8\"></span> matingredienser<span class=\"_ _8\"></span> har <span class=\"_ _b\"></span>OFI h\u00f8y<span class=\"_ _3\"></span>t <span class=\"_ _8\"></span>forbruk<span class=\"_ _8\"></span> av r<span class=\"_ _8\"></span>\u00e5varer<span class=\"_ _b\"></span> som k<span class=\"_ _8\"></span>orn, <span class=\"_ _b\"></span>sukker<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>oljer<span class=\"_ _8\"></span>, <span class=\"_ _b\"></span>og er <span class=\"_ _b\"></span>dermed utsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> for<span class=\"_ _b\"></span> potensielle klimarisik<span class=\"_ _8\"></span>oer<span class=\"_ _b\"></span>. OFI overv\u00e5k<span class=\"_ _8\"></span>er potensielle risik<span class=\"_ _8\"></span>oer og tar<span class=\"_ _b\"></span> sikte p\u00e5 \u00e5 redusere risik<span class=\"_ _8\"></span>o ved \u00e5 v<span class=\"_ _8\"></span>\u00e6re<span class=\"_ _8\"></span> en lokal <span class=\"_ _3\"></span>partner<span class=\"_ _8\"></span> med tilgang til en <span class=\"_ _3\"></span>bred og diversifisert <span class=\"_ _b\"></span>gruppe leverand\u00f8rer<span class=\"_ _b\"></span> gjennom hele <span class=\"_ _b\"></span>OFI-net<span class=\"_ _3\"></span>tverk<span class=\"_ _b\"></span>et. <span class=\"_ _8\"></span>OFI forventer ikk<span class=\"_ _b\"></span>e at risik<span class=\"_ _b\"></span>oen for<span class=\"_ _8\"></span> klimaendringer <span class=\"_ _b\"></span>vil ha betydelig negativ innvirkning p\u00e5<span class=\"_ _b\"></span> OFIs k<span class=\"_ _b\"></span>onkurranseposisjon i mark<span class=\"_ _b\"></span>edet de<span class=\"_ _8\"></span> neste <span class=\"_ _8\"></span>3\u20135 \u00e5rene.T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _e4\"> </span><span class=\"ws63\">V<span class=\"_ _b\"></span>ekstrate<span class=\"_ _8\"></span> 1,5 %.</span>Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla <span class=\"_ _b\"></span>Consumer Investments<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>OCI)  <span class=\"_ _2ea\"> </span> <span class=\"_ _139\"> </span>                           <span class=\"_ _b\"></span>Goodwill                             V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _2e7\"> </span>Enheter<span class=\"_ _2da\"> </span>2022<span class=\"_ _11a\"> </span>2021<span class=\"_ _f2\"> </span>2022<span class=\"_ _38\"> </span>20211Enheter i segmentet<span class=\"_ _8a\"> </span>Pierre<span class=\"_ _8\"></span> Robert Group41<span class=\"_ _164\"> </span>39<span class=\"_ _119\"> </span>18<span class=\"_ _119\"> </span>17Lilleborg<span class=\"_ _e3\"> </span>18<span class=\"_ _119\"> </span>18<span class=\"_ _168\"> </span>-<span class=\"_ _168\"> </span>-Orkla House Car<span class=\"_ _8\"></span>e<span class=\"_ _2eb\"> </span><span class=\"ws2\">519<span class=\"_ _15f\"> </span>505<span class=\"_ _117\"> </span>90<span class=\"_ _123\"> </span>156</span>Kotipizza<span class=\"_ _28f\"> </span>1 249<span class=\"_ _8f\"> </span><span class=\"ws63\">1 187<span class=\"_ _8b\"> </span></span>449<span class=\"_ _15f\"> </span>427New Y<span class=\"_ _f\"></span>ork<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Pizza<span class=\"_ _49\"> </span>1 166<span class=\"_ _96\"> </span>1 106<span class=\"_ _123\"> </span><span class=\"ws2\">219<span class=\"_ _e2\"> </span>208</span>2Da Gr<span class=\"_ _8\"></span>asso168<span class=\"_ _168\"> </span>-<span class=\"_ _117\"> </span>45<span class=\"_ _168\"> </span>-Sum<span class=\"_ _2ec\"> </span>3 161<span class=\"_ _1bb\"> </span><span class=\"ws64\">2 855<span class=\"_ _b0\"> </span></span>821<span class=\"_ _15f\"> </span>8082022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _1fc\"> </span><span class=\"ws64\">5 562<span class=\"_ _5e\"> </span>4 750</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _1ee\"> </span>383<span class=\"_ _1a0\"> </span>498Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"_ _224\"> </span><span class=\"ws2\">Opererer<span class=\"_ _8\"></span> hovedsak<span class=\"_ _8\"></span>elig i de<span class=\"_ _b\"></span> nordiske<span class=\"_ _b\"></span> markedene<span class=\"_ _8\"></span> samt<span class=\"_ _8\"></span> UK <span class=\"_ _b\"></span>og Benelux; lav bransjerisik<span class=\"_ _b\"></span>o; budsjet<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span>er i lok<span class=\"_ _8\"></span>al v<span class=\"_ _8\"></span>aluta.</span>R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markedsbildet<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>Viktige r<span class=\"_ _8\"></span>\u00e5varer: plastemballasje,<span class=\"_ _b\"></span> plastkomponenter<span class=\"_ _b\"></span>, kjemik<span class=\"_ _8\"></span>alier<span class=\"_ _b\"></span>, papp-<span class=\"_ _8\"></span> og papirbasert <span class=\"_ _b\"></span>emballasje, ull og bomull,<span class=\"_ _b\"></span> pizzabunner p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetog pizzatopping.Produk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _1a0\"> </span>Egenproduksjon i hovedsak<span class=\"_ _b\"></span> i Norden, UK<span class=\"_ _8\"></span> og Kina<span class=\"_ _b\"></span> for <span class=\"_ _b\"></span>Orkla House <span class=\"_ _b\"></span>Care. Pierre<span class=\"_ _b\"></span> Robert Group<span class=\"_ _b\"></span> kj\u00f8per sin pr<span class=\"_ _8\"></span>oduksjon i hovedsak<span class=\"_ _b\"></span> fra Italia <span class=\"_ _b\"></span>og Asia. Lillebor<span class=\"_ _8\"></span>g kj\u00f8per handelsv<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> prim\u00e6rt fra<span class=\"_ _b\"></span> Europa i <span class=\"_ _8\"></span>tillegg til kj\u00f8p<span class=\"_ _b\"></span> av v<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> som pr<span class=\"_ _8\"></span>oduseres<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>OHPC i Norge.<span class=\"_ _8\"></span> Kotipizza,<span class=\"_ _b\"></span> New <span class=\"_ _b\"></span>Y<span class=\"_ _f\"></span>ork Pizza <span class=\"_ _b\"></span>og Da Gr<span class=\"_ _8\"></span>asso <span class=\"_ _b\"></span>er hovedsak<span class=\"_ _8\"></span>elig franchisegiver<span class=\"_ _8\"></span>e av<span class=\"_ _b\"></span> pizzakonsepter<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>grossist for<span class=\"_ _b\"></span> net<span class=\"_ _3\"></span>tverk<span class=\"_ _b\"></span>et av <span class=\"_ _8\"></span>franchisetagere<span class=\"_ _b\"></span> og enk<span class=\"_ _8\"></span>elte ek<span class=\"_ _b\"></span>sterne kunder<span class=\"_ _b\"></span>. New Y<span class=\"_ _f\"></span>ork Pizza er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i tillegg produsent av pizzadeig til egen virksomhet og ek<span class=\"_ _b\"></span>sterne kunder<span class=\"_ _b\"></span>.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span> Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av innovasjoner<span class=\"_ _b\"></span>, pr<span class=\"_ _8\"></span>oduktivitet, kjedef<span class=\"_ _8\"></span>orhandlinger <span class=\"_ _b\"></span>og r\u00e5varepriser<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>Alle selsk<span class=\"_ _8\"></span>aper i <span class=\"_ _b\"></span>Consumer justert for<span class=\"_ _8\"></span> forventninger fremoverInvestments har<span class=\"_ _b\"></span> opplevd betydelig inflasjon i b\u00e5de r<span class=\"_ _8\"></span>\u00e5varepriser<span class=\"_ _b\"></span> og ener<span class=\"_ _8\"></span>gik<span class=\"_ _8\"></span>ostnader <span class=\"_ _b\"></span>som kompenseres<span class=\"_ _b\"></span> for <span class=\"_ _b\"></span>gjennom pris\u00f8kninger<span class=\"_ _8\"></span>. For r<span class=\"_ _8\"></span>estaurantvirk<span class=\"_ _8\"></span>somheten drives<span class=\"_ _b\"></span> brut<span class=\"_ _3\"></span>tof<span class=\"_ _8\"></span>ortjenesten prim\u00e6rt av <span class=\"_ _8\"></span>salg ut fr<span class=\"_ _8\"></span>a r<span class=\"_ _8\"></span>estaurant,<span class=\"_ _8\"></span> samt<span class=\"_ _8\"></span> innovasjon <span class=\"_ _8\"></span>og driftseff<span class=\"_ _8\"></span>ektivitet.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>Orkla Consumer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Investments<span class=\"_ _8\"></span> f\u00f8lger k<span class=\"_ _8\"></span>onsumenttrender \u2013<span class=\"_ _b\"></span> vekst forventes innenfor ek<span class=\"_ _b\"></span>sisterende segmenter<span class=\"_ _b\"></span>. i samarbeid med k<span class=\"_ _8\"></span>underKonjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _2ed\"> </span><span class=\"ws2\">Orkla <span class=\"_ _b\"></span>Consumer Investments <span class=\"_ _b\"></span>er gener<span class=\"_ _8\"></span>elt relativt lite<span class=\"_ _b\"></span> konjunkturp\u00e5virk<span class=\"_ _b\"></span>et. H\u00f8y inflasjon <span class=\"_ _b\"></span>og forventet lavere kj\u00f8pekr<span class=\"_ _8\"></span>aft i <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>fleste </span>mark<span class=\"_ _8\"></span>edene forventes dog \u00e5 redusere<span class=\"_ _b\"></span> et<span class=\"_ _3\"></span>tersp\u00f8rselen for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>flere<span class=\"_ _b\"></span> selskaper p\u00e5 kort sikt.Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _b9\"> </span><span class=\"ls5b\">OCI oper<span class=\"_ _8\"></span>erer<span class=\"_ _8\"></span> i flere<span class=\"_ _b\"></span> bransjer<span class=\"_ _b\"></span>. For Pierr<span class=\"_ _8\"></span>e R<span class=\"_ _8\"></span>obert som benytter r\u00e5v<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> som ull <span class=\"_ _b\"></span>og bomull, kan naturkatastr<span class=\"_ _8\"></span>ofer<span class=\"_ _8\"></span> redusere <span class=\"_ _8\"></span>tilgangen<span class=\"_ _3\"></span> p\u00e5<span class=\"_ _8\"></span> </span>disse r<span class=\"_ _8\"></span>\u00e5varene.<span class=\"_ _b\"></span> Det<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> kan resultere<span class=\"_ _8\"></span> i \u00f8kte<span class=\"_ _b\"></span> priser<span class=\"_ _8\"></span>, behov<span class=\"_ _b\"></span> for \u00e5<span class=\"_ _b\"></span> utvikle produkter<span class=\"_ _8\"></span> med andre<span class=\"_ _8\"></span> materialer <span class=\"_ _b\"></span>eller \u00e5 <span class=\"_ _b\"></span>gj\u00f8re andre<span class=\"_ _b\"></span> endringer i por<span class=\"_ _3\"></span>tef<span class=\"_ _8\"></span>\u00f8ljen. Alle<span class=\"_ _b\"></span> disse faktorene vil sette<span class=\"_ _8\"></span> marginene under press. Det samme<span class=\"_ _8\"></span> vil gjelde enhetene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i Orkla House Car<span class=\"_ _8\"></span>e og Lilleborg,<span class=\"_ _8\"></span> som produserer<span class=\"_ _b\"></span> maler<span class=\"_ _3\"></span>verkt\u00f8y<span class=\"_ _8\"></span> og r<span class=\"_ _8\"></span>engj\u00f8ringsmidler<span class=\"_ _b\"></span>, her<span class=\"_ _8\"></span> har <span class=\"_ _b\"></span>de ogs\u00e5<span class=\"_ _b\"></span> klimarisiko<span class=\"_ _8\"></span> i hele kjeden.<span class=\"_ _b\"></span> I Out <span class=\"_ _8\"></span>of Home<span class=\"_ _b\"></span> virksomheten,<span class=\"_ _b\"></span> som produserer<span class=\"_ _b\"></span> og selger<span class=\"_ _b\"></span> pizza, vil <span class=\"_ _b\"></span>ogs\u00e5 avhengighet av<span class=\"_ _8\"></span> tilgangen p\u00e5<span class=\"_ _b\"></span> r\u00e5varer<span class=\"_ _8\"></span> gj\u00f8r<span class=\"_ _8\"></span>e at<span class=\"_ _8\"></span> de<span class=\"_ _b\"></span> er utsatt <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> klimarisik<span class=\"_ _8\"></span>oer<span class=\"_ _b\"></span>. <span class=\"_ _8\"></span>OCI forventer ikk<span class=\"_ _b\"></span>e at risik<span class=\"_ _8\"></span>oen for<span class=\"_ _b\"></span> klimaendringer vil ha<span class=\"_ _b\"></span> betydelig negativ innvirkning p\u00e5 <span class=\"_ _b\"></span>OCIs k<span class=\"_ _8\"></span>onkurranseposisjon i mark<span class=\"_ _b\"></span>edet de<span class=\"_ _b\"></span> neste 3\u20135 \u00e5r<span class=\"_ _8\"></span>ene.T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _74\"> </span><span class=\"ws64\">V<span class=\"_ _b\"></span>ekstr<span class=\"_ _8\"></span>ate 0\u20132,5<span class=\"_ _8\"></span> %.</span>1 <span class=\"_ _75\"> </span>Bokf<span class=\"_ _8\"></span>\u00f8rt goodwill <span class=\"_ _b\"></span>og varemerk<span class=\"_ _b\"></span>er gjelder<span class=\"_ _8\"></span> i hovedsak Pierr<span class=\"_ _8\"></span>e R<span class=\"_ _8\"></span>obert Group<span class=\"_ _b\"></span> i Finland.2 <span class=\"_ _170\"> </span>Balansen er<span class=\"_ _8\"></span> konsolidert fr<span class=\"_ _8\"></span>a 31.<span class=\"_ _8\"></span> desember<span class=\"_ _8\"></span> 2022<span class=\"fc4 ws2\">.</span><span class=\"_ _2a4\"></span><span class=\"ff4 ls2 ws2\">Note 1<span class=\"_ _8\"></span>9 </span>I<span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>mater<span class=\"_ _3\"></span>iel<span class=\"_ _3\"></span>le eiendeler<span class=\"_ _3\"></span> P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Utgifter til forskning og utvikling (FoU) er utgifter konsernet p\u00e5drar<span class=\"_ _8\"></span> seg ved \u00e5 drive med forskning-<span class=\"_ _b\"></span> og utviklingsrelaterte aktiviteter<span class=\"_ _b\"></span>, <span class=\"_ _8\"></span>samt kartlegging av<span class=\"_ _8\"></span> ek<span class=\"_ _b\"></span>sisterende/nye<span class=\"_ _8\"></span> produkter<span class=\"_ _b\"></span>, produk<span class=\"_ _b\"></span>sjonsprosesser og lignende<span class=\"_ _b\"></span> i den hensikt \u00e5<span class=\"_ _8\"></span> sikre<span class=\"_ _b\"></span> fremtidig inntjening. Forskningsrelaterte utgifter<span class=\"_ _b\"></span> vil alltid bli kostnadsf<span class=\"_ _8\"></span>\u00f8rt dir<span class=\"_ _8\"></span>ekte, mens<span class=\"_ _8\"></span> utviklingsrelaterte utgifter<span class=\"_ _b\"></span> kan bli balansef\u00f8rt.<span class=\"_ _8\"></span> Det er<span class=\"_ _b\"></span> imidler<span class=\"_ _3\"></span>tid <span class=\"_ _b\"></span>stor usikkerhet<span class=\"_ _8\"></span> gjennom beslutningspr<span class=\"_ _8\"></span>osessen, <span class=\"_ _8\"></span>og det<span class=\"_ _8\"></span> faktum at kun <span class=\"_ _b\"></span>en liten andel av alle utviklingsprosjekter<span class=\"_ _b\"></span> ender med k<span class=\"_ _b\"></span>ommersielle produkter<span class=\"_ _b\"></span>, gj\u00f8r at<span class=\"_ _8\"></span> ingen prosjekter <span class=\"_ _b\"></span>ender med balansef\u00f8ring.<span class=\"_ _8\"></span> Samtidig vil utgifter<span class=\"_ _8\"></span> som <span class=\"_ _b\"></span>er aktuelle f<span class=\"_ _8\"></span>or balansef\u00f8ring,<span class=\"_ _8\"></span> v\u00e6re<span class=\"_ _8\"></span> relativt sm\u00e5.Utgifter til egenutviklede<span class=\"_ _b\"></span> eller spesialtilpassede IT<span class=\"_ _b\"></span>-systemer balansef\u00f8res og presenteres<span class=\"_ _b\"></span> som immaterielle eiendeler<span class=\"_ _b\"></span>.Utgifter knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til egenutvikling av varemerk<span class=\"_ _b\"></span>er og lignende (markedsf\u00f8ring) blir dir<span class=\"_ _8\"></span>ekte k<span class=\"_ _8\"></span>ostnadsf\u00f8rt og <span class=\"_ _b\"></span>vil aldri bli balansef\u00f8rt. Dette f<span class=\"_ _8\"></span>ordi identifikasjon <span class=\"_ _8\"></span>og sannsynliggj\u00f8ring av<span class=\"_ _b\"></span> de frem <span class=\"_ _5\"></span>tidige \u00f8konomisk<span class=\"_ _b\"></span>e fordelene<span class=\"_ _b\"></span> som skal tilfly<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> selskapet,<span class=\"_ _8\"></span> er for<span class=\"_ _8\"></span> usikre p\u00e5 lanserings-tidspunktet.Erver<span class=\"_ _3\"></span>v<span class=\"_ _8\"></span> av immaterielle verdier<span class=\"_ _8\"></span> gjennom oppkj\u00f8p balansef\u00f8res.<span class=\"_ _8\"></span> V<span class=\"_ _b\"></span>aremerker<span class=\"_ _8\"></span> som har eksistert <span class=\"ws2\"> </span>over lengr<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>tid og har<span class=\"_ _b\"></span> en sunn utvikling p\u00e5<span class=\"_ _8\"></span> oppkj\u00f8pstidspunktet,<span class=\"_ _b\"></span> har ubestemt levetid og avskrives ikk<span class=\"_ _b\"></span>e. Ubestemt levetid betyr<span class=\"_ _8\"></span> at <span class=\"_ _8\"></span>det p\u00e5 balansedagen ikk<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>er mulig \u00e5<span class=\"_ _8\"></span> estimer<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>den  perioden varemerk<span class=\"_ _b\"></span>et vil v\u00e6re<span class=\"_ _8\"></span> tilgjengelig for bruk. Andr<span class=\"_ _8\"></span>e identifiserte varemerk<span class=\"_ _b\"></span>er vil bli avskrevet <span class=\"_ _b\"></span>over forventet utnyttbar levetid, normalt <span class=\"_ _8\"></span>5\u201310 \u00e5r<span class=\"_ _b\"></span>. <span class=\"_ _8\"></span>\u00d8vrige immaterielle<span class=\"_ _b\"></span>  <span class=\"_ _291\"></span>eiendeler vil bli <span class=\"_ _3\"></span>avskrevet<span class=\"_ _8\"></span> over utnyt<span class=\"_ _3\"></span>tbar<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>levetid. Det er<span class=\"_ _8\"></span> s\u00e5ledes kun var<span class=\"_ _8\"></span>emerk<span class=\"_ _8\"></span>er som er<span class=\"_ _8\"></span> direkte<span class=\"_ _8\"></span> kj\u00f8pt eller indir<span class=\"_ _8\"></span>ekte kj\u00f8pt <span class=\"_ _b\"></span>gjennom erver<span class=\"_ _3\"></span>v<span class=\"_ _8\"></span> av <span class=\"_ _8\"></span>selskaper<span class=\"_ _8\"></span> som <span class=\"_ _b\"></span>er balansef\u00f8rt i k<span class=\"_ _8\"></span>onsernet, ikk<span class=\"_ _b\"></span>e egenutviklede. Goodwill er residualverdien mellom kj\u00f8pesum og <span class=\"_ _3\"></span>balansef\u00f8rte<span class=\"_ _8\"></span> verdier<span class=\"_ _8\"></span> i oppkj\u00f8pt virksomhet. <span class=\"ws2\"> </span>I goodwillbegrepet vil det<span class=\"_ _8\"></span> ligge betaling <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or synergier<span class=\"_ _f\"></span>, verdier knyttet til <span class=\"_ _3\"></span>ansatte, andre<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>immaterielle eiendeler<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>ikk<span class=\"_ _8\"></span>e kvalifiserer<span class=\"_ _b\"></span> til egen <span class=\"_ _3\"></span>balansef\u00f8ring,<span class=\"_ _8\"></span> fremtidig merinntjening, samt <span class=\"_ _8\"></span>det forhold at<span class=\"_ _8\"></span> utsatt sk<span class=\"_ _8\"></span>att ikk<span class=\"_ _8\"></span>e kan neddisk<span class=\"_ _b\"></span>onteres. Balansef<span class=\"_ _8\"></span>\u00f8rt goodwill k<span class=\"_ _b\"></span>ommer kun fr<span class=\"_ _8\"></span>a  <span class=\"_ _291\"></span>oppkj\u00f8pt virksomhet,<span class=\"_ _8\"></span> se note <span class=\"_ _8\"></span>18.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>Det <span class=\"_ _8\"></span>er betydelig <span class=\"_ _8\"></span>estimatusikk<span class=\"_ _8\"></span>erhet knyttet til <span class=\"_ _8\"></span>verdien av immaterielle<span class=\"_ _b\"></span> eiendeler<span class=\"_ _b\"></span>. Disse har<span class=\"_ _b\"></span> ingen direkte<span class=\"_ _8\"></span> \u00abk<span class=\"_ _8\"></span>ostpris\u00bb, men stammer i hovedsak fra egne<span class=\"_ _b\"></span> verdsettinger og er balansef\u00f8rt i forbindelse<span class=\"_ _b\"></span> med konsernets <span class=\"_ _b\"></span>oppkj\u00f8p av ny<span class=\"_ _8\"></span> virk<span class=\"_ _b\"></span>somhet. Goodwill <span class=\"_ _8\"></span>er \u00e5<span class=\"_ _b\"></span> anse som residual i samme oppkj\u00f8p.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Summen av all <span class=\"_ _3\"></span>merverdi inklusiv goodwill kny<span class=\"_ _3\"></span>ttet til oppkj\u00f8pene,<span class=\"_ _8\"></span> er s\u00e5ledes<span class=\"_ _b\"></span> i utgangspunktet \u00e5<span class=\"_ _8\"></span> anse <span class=\"_ _8\"></span>som mark<span class=\"_ _8\"></span>edsverdi (virk<span class=\"_ _b\"></span>elig verdi) av<span class=\"_ _8\"></span> de<span class=\"_ _b\"></span> totale netto <span class=\"_ _b\"></span>eiendelene, og fordelingen p\u00e5<span class=\"_ _b\"></span> ulike <span class=\"_ _b\"></span>typer eiendeler<span class=\"_ _8\"></span> (<span class=\"_ _b\"></span>gjeld) er avledet av<span class=\"_ _b\"></span> denne, <span class=\"_ _b\"></span>se note <span class=\"_ _b\"></span>18.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Orkla k<span class=\"_ _b\"></span>ostnadsf\u00f8rte 314 mill.<span class=\"_ _b\"></span> kroner til <span class=\"_ _8\"></span>forskning <span class=\"_ _8\"></span>og utvikling i 2022 (305<span class=\"_ _8\"></span> mill. kroner<span class=\"_ _b\"></span> i 2021). Dette <span class=\"_ _8\"></span>omfatter interne <span class=\"_ _b\"></span>og eksterne<span class=\"_ _b\"></span> kostnader knyttet til pr<span class=\"_ _8\"></span>oduktutvikling, <span class=\"_ _b\"></span>og inkluderer bl.a. tiltak <span class=\"_ _8\"></span>for \u00e5<span class=\"_ _b\"></span> redusere <span class=\"_ _b\"></span>salt, sukk<span class=\"_ _b\"></span>er og mettet f<span class=\"_ _8\"></span>ett i matvarer<span class=\"_ _b\"></span>, utvikle<span class=\"_ _b\"></span> sunne pr<span class=\"_ _8\"></span>odukter<span class=\"_ _b\"></span>, utvikle nye<span class=\"_ _b\"></span> emballasjel\u00f8sninger basert p\u00e5<span class=\"_ _b\"></span> fornybare <span class=\"_ _b\"></span>og gjenvunnede materialer<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>ta i bruk nye<span class=\"_ _8\"></span> r\u00e5var<span class=\"_ _8\"></span>er som bidrar<span class=\"_ _8\"></span> til b\u00e6rekr<span class=\"_ _8\"></span>aftig forbruk.Det ble<span class=\"_ _b\"></span> gjennomf\u00f8rt investeringer<span class=\"_ _b\"></span> i IT<span class=\"_ _b\"></span>-systemer i 2022<span class=\"_ _b\"></span> p\u00e5 <span class=\"_ _b\"></span>107 mill.<span class=\"_ _b\"></span> kroner som i hovedsak <span class=\"_ _b\"></span>er investeringer<span class=\"_ _b\"></span> i ERP-systemer i k<span class=\"_ _b\"></span>onsernet.  Det ble<span class=\"_ _b\"></span> i 2021 foretatt k<span class=\"_ _b\"></span>ostnadsf\u00f8ringer<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til <span class=\"_ _b\"></span>et felles<span class=\"_ _b\"></span> ERP-prosjekt i k<span class=\"_ _b\"></span>onsernet, se<span class=\"_ _b\"></span> note <span class=\"_ _b\"></span>14.  Immaterielle eiendelerV<span class=\"_ _b\"></span>aremerker<span class=\"_ _b\"></span>, ikk<span class=\"_ _b\"></span>e <span class=\"_ _5\"></span> V<span class=\"_ _b\"></span>aremerker<span class=\"_ _b\"></span>, <span class=\"_ _5\"></span> Andre<span class=\"_ _8\"></span> immaterielle Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOKavskrivbareavskrivbareeiendeler<span class=\"_ _177\"> </span>IT<span class=\"_ _22c\"> </span>Goodwill<span class=\"_ _ab\"> </span>SumBalansef\u00f8rt verdi 1.<span class=\"_ _b\"></span>1.2021<span class=\"_ _26f\"> </span><span class=\"wse\">6 226<span class=\"_ _1fe\"> </span><span class=\"ws2\">8<span class=\"_ _2ee\"> </span>135<span class=\"_ _122\"> </span><span class=\"ls13 ws15\">47<span class=\"_ _3\"></span>5<span class=\"_ _ef\"> </span></span></span>17 365<span class=\"_ _df\"> </span><span class=\"ls11 ws2\">24 2<span class=\"_ _3\"></span>09</span></span>Investeringer<span class=\"_ _1ef\"> </span>-<span class=\"_ _104\"> </span>1<span class=\"_ _72\"> </span>22<span class=\"_ _2ef\"> </span>70<span class=\"_ _9c\"> </span>-<span class=\"_ _159\"> </span>931Reklassifiseringer<span class=\"_ _27d\"> </span>2<span class=\"_ _105\"> </span>-<span class=\"_ _2f0\"> </span>-<span class=\"_ _11f\"> </span>514<span class=\"_ _183\"> </span>(2)<span class=\"_ _f7\"> </span>5142Oppkj\u00f8p av selsk<span class=\"_ _b\"></span>aper1 371<span class=\"_ _105\"> </span><span class=\"ws2\">-<span class=\"_ _2f0\"> </span>-<span class=\"_ _2ef\"> </span>27<span class=\"_ _12a\"> </span></span>5 323<span class=\"_ _12e\"> </span>6 721A<span class=\"_ _b\"></span>vskrivning<span class=\"_ _2dc\"> </span>-<span class=\"_ _185\"> </span>(1)<span class=\"_ _169\"> </span>(13<span class=\"_ _b\"></span>)<span class=\"_ _118\"> </span>(157)<span class=\"_ _66\"> </span>-<span class=\"_ _ab\"> </span>(171)Nedskrivning<span class=\"_ _2f1\"> </span>-<span class=\"_ _10e\"> </span>-<span class=\"_ _1cc\"> </span>(5)<span class=\"_ _11f\"> </span>(11)<span class=\"_ _66\"> </span>-<span class=\"_ _1cb\"> </span>(16)Omregningsdiffer<span class=\"_ _b\"></span>anser<span class=\"_ _db\"> </span>(181)<span class=\"_ _254\"> </span>-<span class=\"_ _2f2\"> </span>(5)<span class=\"_ _1bf\"> </span>(10)<span class=\"_ _11e\"> </span>(600)<span class=\"_ _11e\"> </span>(796)Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2021<span class=\"_ _24d\"> </span>7 418<span class=\"_ _1fe\"> </span>8<span class=\"_ _2f3\"> </span>134<span class=\"_ _1bf\"> </span>908<span class=\"_ _2ca\"> </span><span class=\"wse\">22 086<span class=\"_ _119\"> </span>30 554</span>Investeringer<span class=\"_ _2f4\"> </span>1<span class=\"_ _105\"> </span>-<span class=\"_ _72\"> </span>65<span class=\"_ _126\"> </span><span class=\"ls11 ws22\">107<span class=\"_ _2f5\"> </span></span>2<span class=\"_ _126\"> </span>1751Reklassifiseringer<span class=\"_ _294\"> </span>-<span class=\"_ _105\"> </span>-<span class=\"_ _197\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _116\"> </span></span>154<span class=\"_ _148\"> </span>-<span class=\"_ _2f6\"> </span>1782Oppkj\u00f8p av selsk<span class=\"_ _b\"></span>aper237<span class=\"_ _10e\"> </span>-<span class=\"_ _29b\"> </span>19<span class=\"_ _148\"> </span>1<span class=\"_ _12a\"> </span><span class=\"wse\">2 300<span class=\"_ _e0\"> </span><span class=\"ls13 ws22\">2 5<span class=\"_ _3\"></span>57</span></span>A<span class=\"_ _b\"></span>vskrivning<span class=\"_ _2dc\"> </span>-<span class=\"_ _185\"> </span>(1)<span class=\"_ _10d\"> </span>(28)<span class=\"_ _ad\"> </span>(163<span class=\"_ _b\"></span>)<span class=\"_ _66\"> </span>-<span class=\"_ _187\"> </span>(192)Nedskrivning<span class=\"_ _2f7\"> </span>(112)<span class=\"_ _2f8\"> </span>-<span class=\"_ _2f0\"> </span>-<span class=\"_ _148\"> </span>-<span class=\"_ _183\"> </span>(4)<span class=\"_ _1c4\"> </span>(116)Omregningsdiffer<span class=\"_ _b\"></span>anser<span class=\"_ _2f9\"> </span>142<span class=\"_ _2fa\"> </span>2<span class=\"_ _18d\"> </span>8<span class=\"_ _17b\"> </span>7<span class=\"_ _1bf\"> </span>309<span class=\"_ _1bf\"> </span>468Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2022<span class=\"_ _270\"> </span><span class=\"wse\">7<span class=\"_ _b\"></span> 686<span class=\"_ _2fa\"> </span><span class=\"ws2\">9<span class=\"_ _169\"> </span>222<span class=\"_ _118\"> </span></span>1 014<span class=\"_ _119\"> </span>24<span class=\"_ _8\"></span> 693<span class=\"_ _119\"> </span>33 624</span>Opprinnelig <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ost 1.1.2022<span class=\"_ _25\"> </span><span class=\"ls13 ws22\">7 57<span class=\"_ _3\"></span>8<span class=\"_ _226\"> </span></span>149<span class=\"_ _169\"> </span>987<span class=\"_ _12d\"> </span><span class=\"wse\">2 004<span class=\"_ _2ca\"> </span></span><span class=\"ls11\">24 789<span class=\"_ _2bf\"> </span>35 5<span class=\"_ _3\"></span>07</span>Akkumulerte av-<span class=\"_ _b\"></span> og nedskrivninger<span class=\"_ _2fb\"> </span>(160)<span class=\"_ _25e\"> </span>(141)<span class=\"_ _26e\"> </span>(853<span class=\"_ _b\"></span>)<span class=\"_ _df\"> </span><span class=\"wse\">(1 096)<span class=\"_ _248\"> </span>(2<span class=\"_ _8\"></span> 703<span class=\"_ _b\"></span>)<span class=\"_ _117\"> </span>(4 953<span class=\"_ _b\"></span>)</span>Balansef\u00f8rt verdi 1.1.2022<span class=\"_ _5b\"> </span>7<span class=\"_ _8\"></span> 418<span class=\"_ _2fa\"> </span>8<span class=\"_ _2f3\"> </span>134<span class=\"_ _1bf\"> </span>908<span class=\"_ _2ca\"> </span><span class=\"wse\">22 086<span class=\"_ _119\"> </span>30 554</span>Opprinnelig kost<span class=\"_ _b\"></span> 31.12.2022<span class=\"_ _2fc\"> </span>7 916<span class=\"_ _17f\"> </span>222<span class=\"_ _1d\"> </span><span class=\"ws25\">1 105<span class=\"_ _12d\"> </span></span>2 349<span class=\"_ _22c\"> </span><span class=\"ls13 ws2\">2<span class=\"_ _3\"></span>7 472<span class=\"_ _df\"> </span></span>39 064Akkumulerte av-<span class=\"_ _b\"></span> og nedskrivninger<span class=\"_ _295\"> </span>(230)<span class=\"_ _2bb\"> </span>(213<span class=\"_ _8\"></span>)<span class=\"_ _26e\"> </span>(883<span class=\"_ _b\"></span>)<span class=\"_ _119\"> </span><span class=\"wse\">(1 335)<span class=\"_ _164\"> </span>(2 779)<span class=\"_ _d8\"> </span><span class=\"wsc\">(5 440)</span></span>Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2022<span class=\"_ _270\"> </span><span class=\"wse\">7<span class=\"_ _b\"></span> 686<span class=\"_ _2fa\"> </span><span class=\"ws2\">9<span class=\"_ _169\"> </span>222<span class=\"_ _118\"> </span></span>1 014<span class=\"_ _119\"> </span>24<span class=\"_ _8\"></span> 693<span class=\"_ _119\"> </span>33 624</span>A<span class=\"_ _b\"></span>vskrivning<span class=\"_ _2dc\"> </span>-<span class=\"_ _242\"> </span>10\u201320 %<span class=\"_ _2fd\"> </span>10\u201320 %<span class=\"_ _e2\"> </span>10\u201333<span class=\"_ _8\"></span> %<span class=\"_ _66\"> </span>-<span class=\"_ _148\"> </span>-1 <span class=\"_ _75\"> </span>Netto<span class=\"_ _8\"></span> reklassifiseringer<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> overf\u00f8ring <span class=\"_ _8\"></span>fra<span class=\"_ _8\"></span> note 20<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>gjelder overf\u00f8ring av<span class=\"_ _8\"></span> anlegg under utf<span class=\"_ _8\"></span>\u00f8relse.2 <span class=\"_ _170\"> </span>Se note 5 for<span class=\"_ _8\"></span> immaterielle eiendeler i oppkj\u00f8pte selsk<span class=\"_ _8\"></span>aper<span class=\"_ _b\"></span>. <span class=\"_ _2ff\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 20 </span>V<span class=\"_ _2fe\"></span>ar<span class=\"_ _3\"></span>i<span class=\"_ _8\"></span>g<span class=\"_ _8\"></span>e dr<span class=\"_ _3\"></span>if<span class=\"_ _3\"></span>ts<span class=\"_ _8\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>le<span class=\"_ _8\"></span>r P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>V<span class=\"_ _b\"></span>arige driftsmidler omfatter eiendom,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>anlegg og utstyr som er<span class=\"_ _8\"></span> beregnet for produksjon,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>levering av varer<span class=\"_ _b\"></span> eller administrative form\u00e5l, og som har v<span class=\"_ _8\"></span>arig levetid. Disse balansef\u00f8res til k<span class=\"_ _8\"></span>ost fratrukk<span class=\"_ _b\"></span>et eventuelle<span class=\"_ _b\"></span> akkumulerte av- <span class=\"_ _8\"></span>og nedskrivninger<span class=\"_ _b\"></span>. Utgifter <span class=\"_ _b\"></span>til l\u00f8pende vedlik<span class=\"_ _b\"></span>ehold av driftsmidler<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ostnadsf\u00f8res<span class=\"_ _b\"></span> som driftskostnader<span class=\"_ _b\"></span>, mens st\u00f8rre<span class=\"_ _8\"></span> periodiske<span class=\"_ _8\"></span> vedlik<span class=\"_ _8\"></span>ehold og utskiftninger <span class=\"_ _b\"></span>eller forbedringer<span class=\"_ _8\"></span> tillegges<span class=\"_ _b\"></span> driftsmidlenes k<span class=\"_ _b\"></span>ostpris. Driftsmidler med ubegrenset<span class=\"_ _8\"></span>  levetid avskrives ikk<span class=\"_ _b\"></span>e (tomt <span class=\"_ _8\"></span>og lignende), mens<span class=\"_ _b\"></span> andre driftsmidler<span class=\"_ _b\"></span> avskrives line\u00e6rt over<span class=\"_ _8\"></span> utnyt<span class=\"_ _3\"></span>tbar<span class=\"_ _b\"></span> levetid. Utrangeringsverdi hensyntas<span class=\"_ _8\"></span> (<span class=\"_ _b\"></span>gjelder spesielt <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> eiendommer),<span class=\"_ _8\"></span> og  <span class=\"_ _5\"></span>avskrivningsplanen gjennomg\u00e5s \u00e5rlig.<span class=\"_ _8\"></span> Dersom det<span class=\"_ _8\"></span> finnes<span class=\"_ _8\"></span> indikasjoner p\u00e5<span class=\"_ _b\"></span> at et <span class=\"_ _b\"></span>driftsmiddel har falt i verdi,<span class=\"_ _8\"></span> blir driftsmiddelet nedskrevet til gjenvinnbar ver<span class=\"_ _8\"></span>di, dersom denne<span class=\"_ _b\"></span> er lavere enn regnskapsf<span class=\"_ _8\"></span>\u00f8rt verdi.V<span class=\"_ _b\"></span>ed en analyse av<span class=\"_ _b\"></span> virkelig <span class=\"_ _b\"></span>verdi i forbindelse<span class=\"_ _8\"></span> med oppkj\u00f8p<span class=\"_ _8\"></span> henf\u00f8res<span class=\"_ _b\"></span> mer-/mindrever<span class=\"_ _8\"></span>dier <span class=\"_ _b\"></span>til  <span class=\"_ _5\"></span>aktuelle eiendeler<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>slik at disse<span class=\"_ _b\"></span> blir balansef\u00f8rt til k<span class=\"_ _b\"></span>onsernets anskaff<span class=\"_ _8\"></span>elseskost.<span class=\"_ _b\"></span> Finansierings-utgifter ved tilvirkning av egne<span class=\"_ _b\"></span> driftsmidler balansef\u00f8res, se<span class=\"_ _8\"></span> note 15.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>V<span class=\"_ _b\"></span>erdsetting av og <span class=\"_ _8\"></span>estimert utnyt<span class=\"_ _3\"></span>tbar<span class=\"_ _b\"></span> levetid for <span class=\"_ _8\"></span>varige<span class=\"_ _8\"></span> driftsmidler<span class=\"_ _8\"></span> bygger p\u00e5<span class=\"_ _b\"></span> fremtids-informasjon og vil alltid v\u00e6re<span class=\"_ _8\"></span> beheftet <span class=\"_ _3\"></span>med en viss<span class=\"_ _8\"></span> grad av usikkerhet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Spesielt i en situasjon hvor k<span class=\"_ _b\"></span>onsernet planlegger <span class=\"_ _8\"></span>store<span class=\"_ _8\"></span> endringer<span class=\"_ _8\"></span> i produk<span class=\"_ _8\"></span>sjonsstruktur <span class=\"_ _b\"></span>og antall produksjonssteder<span class=\"_ _b\"></span>, vil vur<span class=\"_ _8\"></span>deringer knyttet til ulik<span class=\"_ _b\"></span>e produk<span class=\"_ _8\"></span>sjonsanlegg komme<span class=\"_ _b\"></span> i ekstr<span class=\"_ _8\"></span>a f<span class=\"_ _8\"></span>okus.<span class=\"_ _8\"></span> De ulik<span class=\"_ _b\"></span>e produk<span class=\"_ _8\"></span>sjonsstedene er<span class=\"_ _8\"></span> l\u00f8pende vurdert ut fra en fortsatt drift tank<span class=\"_ _b\"></span>egang, men <span class=\"_ _3\"></span>i en situasjon hvor <span class=\"_ _b\"></span>endret organisering k<span class=\"_ _8\"></span>an bety at<span class=\"_ _8\"></span> enk<span class=\"_ _b\"></span>elte anlegg vil bli lagt<span class=\"_ _8\"></span> ned eller<span class=\"_ _8\"></span> reorganisert,<span class=\"_ _8\"></span> vil <span class=\"_ _b\"></span>disse vurderingene<span class=\"_ _8\"></span> l\u00f8pende m\u00e5tte <span class=\"_ _b\"></span>endres <span class=\"_ _8\"></span>og kan f\u00f8r<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>til at b\u00e5de mer-<span class=\"_ _8\"></span> og mindr<span class=\"_ _8\"></span>everdier<span class=\"_ _8\"></span> avdekkes.<span class=\"_ _b\"></span> Det <span class=\"_ _8\"></span>vurderes<span class=\"_ _8\"></span> ogs\u00e5<span class=\"_ _b\"></span> l\u00f8pende om klimarisik<span class=\"_ _b\"></span>o kan ha<span class=\"_ _8\"></span> betydning for<span class=\"_ _8\"></span> levetiden for<span class=\"_ _b\"></span> konsernets driftsmidler<span class=\"_ _b\"></span>. Det <span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>vurdert pr<span class=\"_ _8\"></span>. <span class=\"_ _8\"></span>31. <span class=\"_ _8\"></span>desember <span class=\"_ _8\"></span>2022 at klimarisik<span class=\"_ _b\"></span>o ikk<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>vil p\u00e5virke levetiden <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> noen av k<span class=\"_ _b\"></span>onsernets driftsmidler<span class=\"_ _b\"></span>.Det ble<span class=\"_ _b\"></span> gjennomf\u00f8rt investeringer<span class=\"_ _b\"></span> i varige<span class=\"_ _b\"></span> driftsmidler p\u00e5<span class=\"_ _b\"></span> 2,<span class=\"_ _b\"></span>7 mrd.<span class=\"_ _b\"></span> kroner i 2022.<span class=\"_ _b\"></span> Det st\u00f8rste<span class=\"_ _b\"></span> prosjektet v<span class=\"_ _b\"></span>ar byggingen av ny<span class=\"_ _b\"></span> kjeksfabrikk<span class=\"_ _b\"></span> i Latvia. Det ble<span class=\"_ _b\"></span> i tillegg for<span class=\"_ _b\"></span>etat<span class=\"_ _3\"></span>t investeringer<span class=\"_ _b\"></span> i \u00f8kt pr<span class=\"_ _8\"></span>oduk<span class=\"_ _8\"></span>sjons- <span class=\"_ _b\"></span>og lagerkapasitet hovedsak<span class=\"_ _b\"></span>elig <span class=\"_ _3\"></span>i Orkla Foods Europe,<span class=\"_ _8\"></span> Orkla<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Food Ingredients<span class=\"_ _8\"></span> og Orkla<span class=\"_ _8\"></span> Care.Se note<span class=\"_ _b\"></span> 35 f<span class=\"_ _b\"></span>or informasjon <span class=\"_ _b\"></span>om pant og pantstillelser<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til k<span class=\"_ _b\"></span>onsernets driftsmidler<span class=\"_ _b\"></span>.V<span class=\"_ _b\"></span>arige driftsmidlerT<span class=\"_ _b\"></span>omter<span class=\"_ _8\"></span>, bygninger og <span class=\"_ _5\"></span><span class=\"ws2\"> </span>Maskiner og <span class=\"_ _5\"></span><span class=\"ws2\"> </span>Anlegg under <span class=\"_ _5\"></span> Driftsl\u00f8s\u00f8re,<span class=\"_ _8\"></span> inventar<span class=\"_ _b\"></span>, <span class=\"_ _5\"></span> Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOKannen fast eiendomanlegg utf\u00f8relse<span class=\"_ _b\"></span> transportmidler<span class=\"_ _b\"></span>, IT<span class=\"_ _8\"></span>-utstyr etc.<span class=\"_ _17c\"> </span><span class=\"ws2\">Sum</span>Balansef\u00f8rt verdi 1.<span class=\"_ _b\"></span>1.2021<span class=\"_ _2d\"> </span><span class=\"wse\">7 302<span class=\"_ _300\"> </span></span>5 145<span class=\"_ _ec\"> </span><span class=\"wse\">1 943<span class=\"_ _198\"> </span><span class=\"ws2\">593<span class=\"_ _11c\"> </span></span>14 983</span>Investeringer<span class=\"_ _2e9\"> </span>142<span class=\"_ _301\"> </span>592<span class=\"_ _179\"> </span><span class=\"wse\">1 705<span class=\"_ _241\"> </span></span>137<span class=\"_ _116\"> </span><span class=\"ls13 ws22\">2 57<span class=\"_ _3\"></span>6</span>Salg/<span class=\"_ _b\"></span>utrangering<span class=\"_ _1f0\"> </span>(7)<span class=\"_ _260\"> </span>(67)<span class=\"_ _29d\"> </span>-<span class=\"_ _225\"> </span>(5)<span class=\"_ _17f\"> </span>(79)Oppkj\u00f8p av selsk<span class=\"_ _b\"></span>aper<span class=\"_ _18c\"> </span><span class=\"ws2\">231<span class=\"_ _1f\"> </span>206<span class=\"_ _2ee\"> </span>9<span class=\"_ _302\"> </span><span class=\"ls48 wse\">77<span class=\"_ _226\"> </span></span>523</span>1Overf\u00f8rt anlegg under utf<span class=\"_ _b\"></span>\u00f8relse/r<span class=\"_ _b\"></span>eklassifiseringer<span class=\"_ _94\"> </span>160<span class=\"_ _1f\"> </span>503<span class=\"_ _13b\"> </span><span class=\"wse\">(1 570)<span class=\"_ _303\"> </span></span>393<span class=\"_ _ec\"> </span>(514)Nedskrivninger<span class=\"_ _304\"> </span>(5)<span class=\"_ _254\"> </span><span class=\"ls29 ws36\">(<span class=\"_ _3\"></span>3)<span class=\"_ _fe\"> </span></span>-<span class=\"_ _b8\"> </span>(1)<span class=\"_ _148\"> </span>(9)A<span class=\"_ _b\"></span>vskrivninger<span class=\"_ _305\"> </span>(330)<span class=\"_ _ec\"> </span>(823<span class=\"_ _b\"></span>)<span class=\"_ _29d\"> </span>-<span class=\"_ _26d\"> </span>(245)<span class=\"_ _1c4\"> </span><span class=\"wse\">(1 398)</span>Omregningsdiffer<span class=\"_ _b\"></span>anser<span class=\"_ _306\"> </span>(103<span class=\"_ _b\"></span>)<span class=\"_ _2d1\"> </span>(160)<span class=\"_ _178\"> </span>(56)<span class=\"_ _bd\"> </span>(29)<span class=\"_ _116\"> </span>(348)Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2021<span class=\"_ _251\"> </span><span class=\"wse\">7 390<span class=\"_ _307\"> </span>5 393<span class=\"_ _17f\"> </span>2 031<span class=\"_ _198\"> </span><span class=\"ws2\">920<span class=\"_ _128\"> </span></span>15 734</span>Investeringer<span class=\"_ _2e9\"> </span><span class=\"ls11 ws22\">1<span class=\"_ _3\"></span>24<span class=\"_ _1f\"> </span></span>438<span class=\"_ _17f\"> </span><span class=\"wse\">1 934<span class=\"_ _74\"> </span></span>165<span class=\"_ _2f6\"> </span><span class=\"wse\">2 661</span>Salg/<span class=\"_ _b\"></span>utrangering<span class=\"_ _308\"> </span>(15)<span class=\"_ _260\"> </span>(22)<span class=\"_ _309\"> </span>-<span class=\"_ _225\"> </span>(6)<span class=\"_ _17f\"> </span>(43<span class=\"_ _f\"></span>)Oppkj\u00f8p av selsk<span class=\"_ _b\"></span>aper<span class=\"_ _12\"> </span>2<span class=\"_ _3\"></span>74<span class=\"_ _1f\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _3\"></span>4<span class=\"_ _2f3\"> </span></span><span class=\"ws2\">6<span class=\"_ _b9\"> </span>6<span class=\"_ _226\"> </span>530</span>Salg av selskaper<span class=\"_ _23b\"> </span><span class=\"ws2\">(46)<span class=\"_ _fb\"> </span>(5)<span class=\"_ _fb\"> </span>(4)<span class=\"_ _30a\"> </span>(1)<span class=\"_ _ec\"> </span>(56)</span>1Overf\u00f8rt anlegg under utf<span class=\"_ _b\"></span>\u00f8relse/r<span class=\"_ _b\"></span>eklassifiseringer<span class=\"_ _30b\"> </span>723<span class=\"_ _1f\"> </span>764<span class=\"_ _2fd\"> </span><span class=\"wse\">(1 759)<span class=\"_ _241\"> </span></span>94<span class=\"_ _300\"> </span>(178)Nedskrivninger<span class=\"_ _30c\"> </span>(4)<span class=\"_ _260\"> </span>(27)<span class=\"_ _29d\"> </span>-<span class=\"_ _44\"> </span>-<span class=\"_ _178\"> </span>(31)A<span class=\"_ _b\"></span>vskrivninger<span class=\"_ _30d\"> </span>(341)<span class=\"_ _30e\"> </span>(897)<span class=\"_ _178\"> </span>(20)<span class=\"_ _30f\"> </span>(260)<span class=\"_ _11c\"> </span><span class=\"wse\">(1 518)</span>Omregningsdiffer<span class=\"_ _b\"></span>anser<span class=\"_ _d3\"> </span>102<span class=\"_ _13d\"> </span>79<span class=\"_ _10a\"> </span><span class=\"ls29 ws36\">74<span class=\"_ _244\"> </span></span>5<span class=\"_ _226\"> </span>260Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2022<span class=\"_ _1d5\"> </span><span class=\"ls11 ws2\">8 207<span class=\"_ _263\"> </span></span><span class=\"wse\">5 967<span class=\"_ _307\"> </span>2 262<span class=\"_ _1c1\"> </span><span class=\"ws2\">923<span class=\"_ _310\"> </span></span>17 359</span>Opprinnelig <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ost 1.1.2022<span class=\"_ _1c0\"> </span><span class=\"wse\">13 001<span class=\"_ _1cb\"> </span><span class=\"wsc\">17 460<span class=\"_ _17f\"> </span></span>2 031<span class=\"_ _30f\"> </span><span class=\"ls11 ws2\">3 07<span class=\"_ _3\"></span>2<span class=\"_ _1c4\"> </span></span>35 564</span>Akkumulerte av-<span class=\"_ _b\"></span> og nedskrivninger<span class=\"_ _311\"> </span><span class=\"wse\">(5 611)<span class=\"_ _12b\"> </span>(12 067)<span class=\"_ _309\"> </span></span>-<span class=\"_ _2a7\"> </span><span class=\"ws25\">(2 152)<span class=\"_ _245\"> </span><span class=\"wse\">(19 830)</span></span>Balansef\u00f8rt verdi 1.1.2022<span class=\"_ _206\"> </span><span class=\"wse\">7 390<span class=\"_ _307\"> </span>5 393<span class=\"_ _17f\"> </span>2 031<span class=\"_ _198\"> </span><span class=\"ws2\">920<span class=\"_ _128\"> </span></span>15 734</span>Opprinnelig kost<span class=\"_ _b\"></span> 31.12.2022<span class=\"_ _312\"> </span><span class=\"ls11 ws2\">14 071<span class=\"_ _2a6\"> </span></span>19<span class=\"_ _8\"></span> 138<span class=\"_ _2ef\"> </span><span class=\"wse\">2 264<span class=\"_ _313\"> </span>3 309<span class=\"_ _121\"> </span>38 782</span>Akkumulerte av-<span class=\"_ _b\"></span> og nedskrivninger<span class=\"_ _13e\"> </span><span class=\"wse\">(5<span class=\"_ _b\"></span> 864)<span class=\"_ _f7\"> </span><span class=\"ws25\">(13 171)<span class=\"_ _fb\"> </span><span class=\"ws2\">(2)<span class=\"_ _9d\"> </span></span></span>(2<span class=\"_ _8\"></span> 386)<span class=\"_ _245\"> </span><span class=\"wsc\">(21 423<span class=\"_ _8\"></span>)</span></span>Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2022<span class=\"_ _1d5\"> </span><span class=\"ls11 ws2\">8 207<span class=\"_ _263\"> </span></span><span class=\"wse\">5 967<span class=\"_ _307\"> </span>2 262<span class=\"_ _1c1\"> </span><span class=\"ws2\">923<span class=\"_ _310\"> </span></span>17 359</span>Line\u00e6re<span class=\"_ _b\"></span> avskrivninger<span class=\"_ _314\"> </span>2\u20134 %<span class=\"_ _1bf\"> </span>5\u201315 %<span class=\"_ _309\"> </span>-<span class=\"_ _315\"> </span>15\u201325 %IT<span class=\"_ _b\"></span>-utstyr: 16\u201333 %1 <span class=\"_ _75\"> </span>-178<span class=\"_ _8\"></span> mill. kr<span class=\"_ _8\"></span>oner (514 mill.<span class=\"_ _b\"></span> kroner i 2021) <span class=\"_ _b\"></span>er overf\u00f8rt <span class=\"_ _8\"></span>til immaterielle <span class=\"_ _b\"></span>eiendeler i note <span class=\"_ _b\"></span>19.<span class=\"_ _316\"></span><span class=\"ff4 ls2 ws2\">Not<span class=\"_ _8\"></span>e 21 </span>Lei<span class=\"_ _3\"></span>ea<span class=\"_ _b\"></span>v<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>al<span class=\"_ _3\"></span>erP    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Det blir<span class=\"_ _8\"></span> ved k<span class=\"_ _b\"></span>ontraktsinng\u00e5else <span class=\"_ _8\"></span>vurdert om <span class=\"_ _b\"></span>en av<span class=\"_ _3\"></span>tale<span class=\"_ _b\"></span> inneholder et leief<span class=\"_ _8\"></span>orhold hvor k<span class=\"_ _b\"></span>onsernet  f\u00e5r <span class=\"_ _b\"></span>en rett til \u00e5 k<span class=\"_ _b\"></span>ontrollere bruk<span class=\"_ _b\"></span>en av <span class=\"_ _8\"></span>en identifisert eiendel.<span class=\"_ _8\"></span> For identifiserte<span class=\"_ _8\"></span> leieavtaler innregnes<span class=\"_ _8\"></span> eiendeler og tilh\u00f8rende<span class=\"_ _b\"></span> gjeld ved oppstar<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> av leieav<span class=\"_ _3\"></span>talen,<span class=\"_ _b\"></span> dvs. datoen som den  <span class=\"_ _5\"></span>underliggende eiendelen <span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>tilgjengelig for k<span class=\"_ _b\"></span>onsernet. Kortsiktige<span class=\"_ _8\"></span> avtaler p\u00e5 <span class=\"_ _b\"></span>12 m\u00e5neder <span class=\"_ _b\"></span>eller k<span class=\"_ _8\"></span>ortere <span class=\"_ _8\"></span>og avtaler med lav<span class=\"_ _8\"></span> ver<span class=\"_ _8\"></span>di blir ikk<span class=\"_ _b\"></span>e balansef\u00f8rt. For<span class=\"_ _b\"></span> disse avtalene blir<span class=\"_ _b\"></span> leiebetalingene resultatf\u00f8rt dir<span class=\"_ _8\"></span>ekte som annen driftskostnad.<span class=\"_ _b\"></span> Leieforpliktelsene<span class=\"_ _8\"></span> blir <span class=\"_ _8\"></span>ved k<span class=\"_ _8\"></span>ontraktsinng\u00e5else<span class=\"_ _8\"></span> m\u00e5lt til n\u00e5ver<span class=\"_ _8\"></span>dien av alle<span class=\"_ _b\"></span> fremtidige leie-betalinger<span class=\"_ _b\"></span>. Leiebetalingene inkluderer faste betalinger og eventuelle<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>betalinger<span class=\"_ _8\"></span> som varierer<span class=\"_ _8\"></span> med en indek<span class=\"_ _b\"></span>s eller<span class=\"_ _8\"></span> en r<span class=\"_ _8\"></span>entesats, men ikk<span class=\"_ _b\"></span>e v<span class=\"_ _8\"></span>ariable leiebetalinger<span class=\"_ _8\"></span> som avhenger<span class=\"_ _b\"></span> av bruken av<span class=\"_ _b\"></span> eiendelen. I <span class=\"_ _b\"></span>tillegg inkluderer leiebetalinger r<span class=\"_ _8\"></span>estverdigarantier<span class=\"_ _b\"></span>, kj\u00f8psopsjoner<span class=\"_ _b\"></span> og eventuelle<span class=\"_ _8\"></span> terminerings <span class=\"_ _5\"></span>utgifter.<span class=\"_ _b\"></span> Leieforpliktelsen reduseres<span class=\"_ _8\"></span> med l\u00f8pende avdrag.<span class=\"_ _b\"></span> Diskonteringsrenten er den implisitte renten i <span class=\"_ _3\"></span>leieavtalen, s\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fremt<span class=\"_ _8\"></span> denne er<span class=\"_ _b\"></span> tilgjengelig. Hvis denne ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>lar<span class=\"_ _8\"></span> seg fremskaffe, legg<span class=\"_ _3\"></span>es<span class=\"_ _8\"></span> leietakers<span class=\"_ _b\"></span> marginale l\u00e5nerente<span class=\"_ _8\"></span> til <span class=\"_ _b\"></span>grunn. Leieforpliktelsene klassifiser<span class=\"_ _8\"></span>es <span class=\"_ _b\"></span>som<span class=\"_ _3\"></span> annen <span class=\"_ _8\"></span>rente<span class=\"_ _8\"></span>b\u00e6re<span class=\"_ _8\"></span>nde <span class=\"_ _b\"></span>gjeld i balansen. Renteeffekten av<span class=\"_ _8\"></span> neddisk<span class=\"_ _8\"></span>onteringen presenteres<span class=\"_ _8\"></span> som rentek<span class=\"_ _b\"></span>ostnader.Balansef\u00f8ring av<span class=\"_ _8\"></span> rett-til-bruk <span class=\"_ _8\"></span>eiendeler <span class=\"_ _b\"></span>tilsvarer beregnet<span class=\"_ _8\"></span> leieforpliktelse<span class=\"_ _8\"></span> ved inng\u00e5else<span class=\"_ _b\"></span> av leiek<span class=\"_ _8\"></span>ontrakten. R<span class=\"_ _8\"></span>ett-til-bruk <span class=\"_ _8\"></span>eiendeler avskrives<span class=\"_ _b\"></span> line\u00e6r<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>over leieperioden og blir<span class=\"_ _8\"></span> vur<span class=\"_ _8\"></span>dert for<span class=\"_ _8\"></span>  <span class=\"_ _3c\"></span>nedskrivningsbehov dersom det er<span class=\"_ _8\"></span> indikatorer for<span class=\"_ _b\"></span> verdifall. Eiendelene inng\u00e5r i varige driftsmidler i balansen.Orklas leiea<span class=\"_ _b\"></span>vtaler Selskapene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i Orklak<span class=\"_ _8\"></span>onsernet eier<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i stor<span class=\"_ _8\"></span> grad produksjonsmidler<span class=\"_ _b\"></span> og produk<span class=\"_ _b\"></span>sjonslokaler <span class=\"_ _b\"></span>selv.<span class=\"_ _b\"></span> Konsernets<span class=\"_ _b\"></span> leieav<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>er i hovedsak<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet <span class=\"_ _8\"></span>til leie<span class=\"_ _8\"></span> av r<span class=\"_ _b\"></span>estauranter (K<span class=\"_ _b\"></span>otipizza og New<span class=\"_ _b\"></span> Y<span class=\"_ _d\"></span>ork Pizza),<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>ontor-<span class=\"_ _b\"></span> og lagerlokaler<span class=\"_ _b\"></span> samt kj\u00f8ret\u00f8y<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>biler og truck<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>. Leieavtalene er<span class=\"_ _8\"></span> balansef\u00f8rt <span class=\"_ _3\"></span>under<span class=\"_ _b\"></span> \u00abV<span class=\"_ _b\"></span>arige<span class=\"_ _8\"></span> driftsmidler\u00bb<span class=\"_ _b\"></span> i balansen.I tillegg <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>Orklas leieavtaler med Statkraft,<span class=\"_ _b\"></span> hvor <span class=\"_ _b\"></span>AS Saudefaldene<span class=\"_ _b\"></span> disponerer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>alle kraftstasjoner<span class=\"_ _8\"></span> frem til 2030, vur<span class=\"_ _8\"></span>dert <span class=\"_ _3\"></span>innenf<span class=\"_ _8\"></span>or<span class=\"_ _8\"></span> virk<span class=\"_ _8\"></span>eomr\u00e5det<span class=\"_ _8\"></span> til IFRS<span class=\"_ _b\"></span> 16.<span class=\"_ _b\"></span> Leieavtalene utgj\u00f8r <span class=\"_ _b\"></span>om lag 184<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> av innregnede<span class=\"_ _b\"></span> rett-til-bruk <span class=\"_ _b\"></span>eiendeler i k<span class=\"_ _b\"></span>onsernet pr<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>31. desember<span class=\"_ _b\"></span> 2022 (183 mill.<span class=\"_ _b\"></span> kroner i <span class=\"_ _b\"></span>2021). Orkla har<span class=\"_ _b\"></span> l\u00f8pende rett <span class=\"_ _b\"></span>til \u00e5 <span class=\"_ _b\"></span>si opp avtalene<span class=\"_ _b\"></span> med Statkraft med tr<span class=\"_ _b\"></span>e til <span class=\"_ _b\"></span>fire \u00e5rs<span class=\"_ _b\"></span> oppsigelsestid og leieav<span class=\"_ _3\"></span>talene<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>\u00e5rlig til vur<span class=\"_ _8\"></span>dering i <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>orhold til forlengelse. Det vil til enhver<span class=\"_ _b\"></span> tid v\u00e6re balansef\u00f8rt mellom tre og fire<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5rs<span class=\"_ _8\"></span> leie. Disse avtalene ligger<span class=\"_ _b\"></span> presentert i tabellen under<span class=\"_ _b\"></span> \u00abMaskiner<span class=\"_ _b\"></span> og anlegg\u00bb.Sentrale vur<span class=\"_ _b\"></span>deringer Flere<span class=\"_ _b\"></span> av k<span class=\"_ _b\"></span>onsernets leieavtaler inkluderer<span class=\"_ _b\"></span> opsjoner<span class=\"_ _b\"></span> for <span class=\"_ _b\"></span>forlengelse av leieavtalen.<span class=\"_ _b\"></span> Det<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>gjelder <span class=\"_ _b\"></span>spesielt leieavtaler knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>til leie av<span class=\"_ _b\"></span> restaurantlok<span class=\"_ _b\"></span>aler samt<span class=\"_ _b\"></span> kontor-<span class=\"_ _b\"></span> og lagerlokaler<span class=\"_ _f\"></span>. Det<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> kun opsjoner<span class=\"_ _b\"></span> hvor man er rimelig <span class=\"_ _b\"></span>sikker<span class=\"_ _b\"></span> p\u00e5 ut\u00f8velsen,<span class=\"_ _b\"></span> som innregnes<span class=\"_ _b\"></span> i leieforpliktelsen. Leieopsjoner<span class=\"_ _b\"></span> ved lange k<span class=\"_ _b\"></span>ontrakter<span class=\"_ _f\"></span>, i hovedsak<span class=\"_ _8\"></span> over<span class=\"_ _b\"></span> fem \u00e5r<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>er ikk<span class=\"_ _b\"></span>e hensyntatt <span class=\"_ _b\"></span>da <span class=\"_ _8\"></span>det til enhver tid skjer<span class=\"_ _b\"></span> endringer i <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>onsernet. Det er av den grunn v<span class=\"_ _8\"></span>ansk<span class=\"_ _b\"></span>elig <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> forutse<span class=\"_ _b\"></span> sannsynligheten for fr<span class=\"_ _b\"></span>emtidige forlengelser<span class=\"_ _f\"></span>. For leie<span class=\"_ _b\"></span> av restaur<span class=\"_ _b\"></span>antlokaler knyttet til pizzavirk<span class=\"_ _b\"></span>somheten i Kotipizza <span class=\"_ _b\"></span>og  New <span class=\"_ _b\"></span>Y<span class=\"_ _f\"></span>ork Pizza, blir det senest<span class=\"_ _8\"></span> ett <span class=\"_ _3\"></span>\u00e5r<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>\u00f8r<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>utl\u00f8p<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>avtalen tatt stilling til om man skal fortsette virk<span class=\"_ _b\"></span>somheten <span class=\"_ _3\"></span>p\u00e5 de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>aktuelle<span class=\"_ _8\"></span> utsalgsstedene. Det er <span class=\"ws2\"> </span>totalt 677<span class=\"_ _b\"></span> utsalgssteder knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til pizzavirksomheten innenfor<span class=\"_ _b\"></span> Orkla<span class=\"_ _8\"></span> Consumer Investments,<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>tilh\u00f8rende balansef\u00f8rt bel\u00f8p<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> 625 mill. kr<span class=\"_ _b\"></span>oner<span class=\"_ _b\"></span>.  Dersom man <span class=\"_ _3\"></span>hensyntar en opsjonsperiode<span class=\"_ _b\"></span> ekstra<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>alle<span class=\"_ _b\"></span> disse restaurant-lokalene,<span class=\"_ _b\"></span> vil balansef\u00f8rt <span class=\"_ _b\"></span>verdi kunne <span class=\"_ _b\"></span>stige med i <span class=\"_ _b\"></span>overkant av <span class=\"_ _b\"></span>60\u201380 %.Leieavtaler <span class=\"_ _b\"></span>som faller inn under<span class=\"_ _b\"></span> definisjonen <span class=\"_ _b\"></span>\u00abeiendeler av mindr<span class=\"_ _b\"></span>e ver<span class=\"_ _b\"></span>di\u00bb balansef\u00f8res<span class=\"_ _b\"></span> ikke.<span class=\"_ _b\"></span> Dette vil i hovedsak<span class=\"_ _b\"></span> gjelde<span class=\"_ _b\"></span> leieav<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til k<span class=\"_ _b\"></span>ontorutstyr<span class=\"_ _b\"></span>. Leiek<span class=\"_ _b\"></span>ostnadene knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til kortsiktige<span class=\"_ _8\"></span> leieavtaler hvor<span class=\"_ _b\"></span> den ikk<span class=\"_ _b\"></span>e-kansellerbare leieperioden <span class=\"_ _b\"></span>er under<span class=\"_ _b\"></span> 12 m\u00e5neder<span class=\"_ _f\"></span>, r<span class=\"_ _8\"></span>esultatf\u00f8res<span class=\"_ _b\"></span> ogs\u00e5<span class=\"_ _b\"></span> direkte<span class=\"_ _b\"></span> forutsatt at <span class=\"_ _b\"></span>selskapet ikk<span class=\"_ _b\"></span>e forventer bruk<span class=\"_ _b\"></span> av <span class=\"_ _b\"></span>eiendelen utover denne<span class=\"_ _b\"></span> perioden. Orklak<span class=\"_ _b\"></span>onsernet har <span class=\"_ _b\"></span>valgt \u00e5 anvende<span class=\"_ _b\"></span> standardens<span class=\"_ _b\"></span> mulighet for<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> \u00e5 benyt<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> IFR<span class=\"_ _8\"></span>S <span class=\"_ _b\"></span>16 f<span class=\"_ _8\"></span>or<span class=\"_ _8\"></span> immaterielle <span class=\"_ _b\"></span>eiendeler<span class=\"_ _b\"></span>. For<span class=\"_ _8\"></span> Saudefaldene<span class=\"_ _8\"></span> gjelder<span class=\"_ _b\"></span> dette fallrettigheter <span class=\"_ _b\"></span>som representerer<span class=\"_ _b\"></span> en rettighet <span class=\"_ _b\"></span>til \u00e5 utnytte kraften av<span class=\"_ _b\"></span> vannet i Saudavassdraget.<span class=\"_ _b\"></span> Forpliktelsen kny<span class=\"_ _3\"></span>ttet <span class=\"_ _8\"></span>til <span class=\"_ _8\"></span>denne bruk<span class=\"_ _b\"></span>sretten er<span class=\"_ _8\"></span> ikk<span class=\"_ _b\"></span>e innregnet og er<span class=\"_ _b\"></span> s\u00e5ledes ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>balansef\u00f8rt.Det har<span class=\"_ _b\"></span> blit<span class=\"_ _3\"></span>t <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span>etatt en <span class=\"_ _b\"></span>gjennomgang av ulik<span class=\"_ _b\"></span>e leieavtaler <span class=\"_ _b\"></span>og av<span class=\"_ _3\"></span>talene<span class=\"_ _b\"></span> er vur<span class=\"_ _b\"></span>der<span class=\"_ _3\"></span>t i forhold til <span class=\"_ _3\"></span>avgr<span class=\"_ _8\"></span>ensningen mot tjenesteavtaler<span class=\"_ _b\"></span>. Det<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> gjelder blant annet avtaler<span class=\"_ _b\"></span> med transport\u00f8rer<span class=\"_ _b\"></span> (transportav<span class=\"_ _3\"></span>taler).<span class=\"_ _8\"></span> Hoveddelen av <span class=\"_ _b\"></span>transport <span class=\"_ _3d\"></span>av<span class=\"_ _3\"></span>talene<span class=\"_ _b\"></span> i konsernet<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> av <span class=\"_ _8\"></span>en kar<span class=\"_ _8\"></span>akter hvor<span class=\"_ _b\"></span> det ikk<span class=\"_ _b\"></span>e k<span class=\"_ _8\"></span>an identifiseres<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>noen spesifikk eiendel,<span class=\"_ _b\"></span> eller er<span class=\"_ _8\"></span> av kortsiktig ar<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> som faller utenfor<span class=\"_ _b\"></span> definisjonen <span class=\"_ _3\"></span>av en leieavtale i <span class=\"_ _3\"></span>henhold til standarden.Flere<span class=\"_ _b\"></span> av k<span class=\"_ _b\"></span>onsernets leieavtaler inkluderer<span class=\"_ _b\"></span> \u00f8vrige<span class=\"_ _b\"></span> tjenester <span class=\"_ _b\"></span>og komponenter<span class=\"_ _f\"></span>, for<span class=\"_ _b\"></span> eksempel fellesk<span class=\"_ _b\"></span>ostnader<span class=\"_ _b\"></span>, drivstoff og avgifter<span class=\"_ _b\"></span>. Ikk<span class=\"_ _b\"></span>e-leiekomponenter<span class=\"_ _8\"></span> adskilles <span class=\"_ _b\"></span>fra leieavtalen og innr<span class=\"_ _b\"></span>egnes som <span class=\"_ _b\"></span>driftskostnad i k<span class=\"_ _b\"></span>onsernregnskapet.Det <span class=\"_ _b\"></span>er ikk<span class=\"_ _b\"></span>e for<span class=\"_ _b\"></span>etat<span class=\"_ _3\"></span>t noen nedskrivninger<span class=\"_ _b\"></span> p\u00e5 leieavtaler i <span class=\"_ _8\"></span>2022 <span class=\"_ _b\"></span>eller i 2021.Diskont<span class=\"_ _b\"></span>eringsrenten N\u00e5r <span class=\"_ _b\"></span>den implisitte renten i leieavtalen ikk<span class=\"_ _b\"></span>e er<span class=\"_ _b\"></span> tilgjengelig,<span class=\"_ _b\"></span> legges leietak<span class=\"_ _b\"></span>ers marginale<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>l\u00e5nerente<span class=\"_ _8\"></span> til grunn.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>For<span class=\"_ _b\"></span> de fleste av Orklas<span class=\"_ _b\"></span> dat<span class=\"_ _3\"></span>terselsk<span class=\"_ _8\"></span>aper<span class=\"_ _8\"></span> vil dette v\u00e6r<span class=\"_ _b\"></span>e den interne l\u00e5nerenten <span class=\"_ _3\"></span>i Orkla<span class=\"_ _8\"></span> A<span class=\"_ _8\"></span>SA.<span class=\"_ _b\"></span> Orklas interne l\u00e5nerente fastsettes <span class=\"_ _b\"></span>til fly<span class=\"_ _3\"></span>tende<span class=\"_ _8\"></span> mark<span class=\"_ _b\"></span>edsrente med risik<span class=\"_ _b\"></span>op\u00e5slag (selskaps-<span class=\"_ _8\"></span> og landrisik<span class=\"_ _b\"></span>o).<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Dette vur<span class=\"_ _8\"></span>deres<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> v\u00e6re<span class=\"_ _b\"></span> et godt estimat for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>rente<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> armlengdes avstand. Den vektede disk<span class=\"_ _b\"></span>onteringsrenten for<span class=\"_ _b\"></span> Orklas leieforpliktelser i 2022 utgj\u00f8r <span class=\"_ _b\"></span>2,0 % (1,9 % i 2021).<span class=\"_ _b\"></span> Nye og <span class=\"_ _b\"></span>endrede avtaler<span class=\"_ _b\"></span> vil ha <span class=\"_ _b\"></span>en h\u00f8yre r<span class=\"_ _b\"></span>ente sidenrenteniv\u00e5et<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har \u00f8kt<span class=\"_ _8\"></span> gjennom 2022.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>Regnskapsf<span class=\"_ _8\"></span>\u00f8ring av leieavtaler bygger<span class=\"_ _b\"></span> p\u00e5 en n\u00e5ver<span class=\"_ _8\"></span>diberegning hvor <span class=\"_ _8\"></span>forutsetninger<span class=\"_ _8\"></span> knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til disk<span class=\"_ _8\"></span>onteringsrente, leiebetalinger<span class=\"_ _b\"></span>, leieperiode samt utnyt<span class=\"_ _3\"></span>telse<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av opsjoner<span class=\"_ _b\"></span> er vurdert og  <span class=\"_ _5\"></span>hensyntat<span class=\"_ _3\"></span>t.<span class=\"_ _8\"></span> Endringer i <span class=\"_ _b\"></span>en eller fler<span class=\"_ _8\"></span>e av<span class=\"_ _b\"></span> disse f<span class=\"_ _8\"></span>orutsetningene <span class=\"_ _b\"></span>vil gi utslag i beregnede effekter<span class=\"_ _8\"></span> av leieavtalene <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>onsernet. <span class=\"_ _8\"></span>Vur<span class=\"_ _8\"></span>deringen om <span class=\"_ _b\"></span>en av<span class=\"_ _3\"></span>tale<span class=\"_ _8\"></span> anses \u00e5<span class=\"_ _b\"></span> v\u00e6re<span class=\"_ _8\"></span> en leie-<span class=\"_ _b\"></span> eller tjenesteavtale, <span class=\"_ _8\"></span>vil ogs\u00e5<span class=\"_ _8\"></span> gi <span class=\"_ _b\"></span>store utslag i regnskapsmessig behandling av<span class=\"_ _b\"></span> av<span class=\"_ _3\"></span>talene.Udisk<span class=\"_ _8\"></span>onterte leieforpliktelser<span class=\"_ _b\"></span> og f<span class=\"_ _8\"></span>orfall av betalingerKontorlok<span class=\"_ _8\"></span>aler og <span class=\"_ _291\"></span><span class=\"ws2\"> </span>Produk<span class=\"_ _8\"></span>sjonslokaler og <span class=\"_ _5\"></span><span class=\"ws2\"> </span>Maskiner og <span class=\"_ _5\"></span><span class=\"ws2\"> </span>T<span class=\"_ _b\"></span>ransport- Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOKrestauranterannen fast eiendomanleggmidler etc.<span class=\"_ _ef\"> </span><span class=\"ws2\">Sum</span>&lt; 1 <span class=\"_ _3\"></span>\u00e5r<span class=\"_ _317\"> </span><span class=\"ws2\">320<span class=\"_ _26e\"> </span>43<span class=\"_ _f6\"> </span>100<span class=\"_ _11e\"> </span>95<span class=\"_ _22c\"> </span>558</span>1\u20132 \u00e5r<span class=\"_ _318\"> </span>276<span class=\"_ _111\"> </span>39<span class=\"_ _e0\"> </span><span class=\"ls11 ws22\">97<span class=\"_ _11e\"> </span></span>59<span class=\"_ _f6\"> </span><span class=\"ls13 ws15\">471</span>2\u20133 \u00e5r<span class=\"_ _319\"> </span>221<span class=\"_ _111\"> </span>35<span class=\"_ _11e\"> </span>95<span class=\"_ _e0\"> </span>30<span class=\"_ _ef\"> </span>3813\u20134 \u00e5r<span class=\"_ _31a\"> </span>150<span class=\"_ _1fe\"> </span>31<span class=\"_ _12a\"> </span>94<span class=\"_ _19\"> </span>11<span class=\"_ _22c\"> </span>2864\u20135 \u00e5r<span class=\"_ _31a\"> </span>105<span class=\"_ _1fe\"> </span>31<span class=\"_ _1bf\"> </span>1<span class=\"_ _128\"> </span>4<span class=\"_ _264\"> </span>141&gt; 5 \u00e5r<span class=\"_ _31b\"> </span><span class=\"ws2\">173<span class=\"_ _fc\"> </span>114<span class=\"_ _31c\"> </span>-<span class=\"_ _122\"> </span>-<span class=\"_ _2bf\"> </span>287</span>T<span class=\"_ _b\"></span>otale udisk<span class=\"_ _b\"></span>onter<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> leieforpliktelser pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _b\"></span>12.2022<span class=\"_ _10d\"> </span><span class=\"wse\">1 245<span class=\"_ _17b\"> </span></span>293<span class=\"_ _2bf\"> </span>387<span class=\"_ _11b\"> </span>199<span class=\"_ _95\"> </span><span class=\"ls11 ws75\">2 124</span>Balansef\u00f8rte rett-til-bruk eiendelerKontorlok<span class=\"_ _8\"></span>aler og <span class=\"_ _291\"></span><span class=\"ws2\"> </span>Produk<span class=\"_ _8\"></span>sjonslokaler og <span class=\"_ _5\"></span><span class=\"ws2\"> </span>Maskiner og <span class=\"_ _5\"></span><span class=\"ws2\"> </span>T<span class=\"_ _b\"></span>ransport- Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOKrestauranterannen fast eiendomanleggmidler etc.<span class=\"_ _8c\"> </span><span class=\"ws2\">Sum</span>Balansef\u00f8rt verdi 1.<span class=\"_ _b\"></span>1.2021<span class=\"_ _20c\"> </span><span class=\"ws2\">525<span class=\"_ _2d1\"> </span>365<span class=\"_ _8c\"> </span>221<span class=\"_ _8b\"> </span>180<span class=\"_ _f9\"> </span><span class=\"wse\">1 291</span></span>Investeringer<span class=\"_ _18b\"> </span>278<span class=\"_ _260\"> </span>110<span class=\"_ _8c\"> </span>103<span class=\"_ _8c\"> </span>123<span class=\"_ _38\"> </span>614Oppkj\u00f8p av selsk<span class=\"_ _b\"></span>aper<span class=\"_ _31d\"> </span><span class=\"ws2\">353<span class=\"_ _10d\"> </span>-<span class=\"_ _293\"> </span>-<span class=\"_ _f6\"> </span>3<span class=\"_ _f3\"> </span>356</span>Reklassifiseringer/<span class=\"_ _f\"></span>overf\u00f8rt fra<span class=\"_ _b\"></span> anlegg under utf\u00f8r<span class=\"_ _8\"></span>else<span class=\"_ _2e7\"> </span>-<span class=\"_ _10d\"> </span>-<span class=\"_ _293\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _242\"> </span>-A<span class=\"_ _b\"></span>vskrivninger<span class=\"_ _1e1\"> </span>(222)<span class=\"_ _17f\"> </span>(73<span class=\"_ _b\"></span>)<span class=\"_ _88\"> </span>(94)<span class=\"_ _91\"> </span>(109)<span class=\"_ _f0\"> </span>(498)Omregningsdiffer<span class=\"_ _b\"></span>anser<span class=\"_ _31e\"> </span>(26)<span class=\"_ _260\"> </span>(4)<span class=\"_ _b0\"> </span><span class=\"ls29 ws36\">(<span class=\"_ _3\"></span>3)<span class=\"_ _b0\"> </span></span>(6)<span class=\"_ _8d\"> </span>(39)Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2021<span class=\"_ _26\"> </span><span class=\"ws2\">908<span class=\"_ _190\"> </span>398<span class=\"_ _1a9\"> </span>227<span class=\"_ _e2\"> </span>191<span class=\"_ _85\"> </span><span class=\"wse\">1 724</span></span>Investeringer<span class=\"_ _31f\"> </span><span class=\"wse\"> 364 <span class=\"_ _70\"> </span></span> 5 <span class=\"_ _11a\"> </span> 82 <span class=\"_ _38\"> </span><span class=\"ls13 ws22\"> 97 <span class=\"_ _f9\"> </span></span><span class=\"wse\"> 548<span class=\"_ _8\"></span> </span>Oppkj\u00f8p av selsk<span class=\"_ _b\"></span>aper<span class=\"_ _20a\"> </span><span class=\"ws2\">4<span class=\"_ _10d\"> </span>-<span class=\"_ _293\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _22d\"> </span>4</span>Reklassifiseringer/<span class=\"_ _f\"></span>overf\u00f8rt fra<span class=\"_ _b\"></span> anlegg under utf\u00f8r<span class=\"_ _8\"></span>else<span class=\"_ _25f\"> </span>(13<span class=\"_ _f\"></span>)<span class=\"_ _9c\"> </span>13<span class=\"_ _242\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _ef\"> </span>0A<span class=\"_ _b\"></span>vskrivninger<span class=\"_ _320\"> </span>(283<span class=\"_ _b\"></span>)<span class=\"_ _321\"> </span> (68)<span class=\"_ _f9\"> </span> (90)<span class=\"_ _91\"> </span>(106)<span class=\"_ _1c8\"> </span> (547)Omregningsdiffer<span class=\"_ _b\"></span>anser<span class=\"_ _165\"> </span>43<span class=\"_ _10a\"> </span><span class=\"ls11 ws22\">3 <span class=\"_ _ef\"> </span></span>-<span class=\"_ _11b\"> </span>4<span class=\"_ _f4\"> </span><span class=\"ls11 ws22\">5<span class=\"_ _3\"></span>0 </span>Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2022<span class=\"_ _2e5\"> </span><span class=\"wse\">1 023<span class=\"_ _177\"> </span><span class=\"ws2\">351<span class=\"_ _38\"> </span>219<span class=\"_ _8c\"> </span>186<span class=\"_ _171\"> </span></span>1 779</span>Opprinnelig <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ost 1.1.2022<span class=\"_ _322\"> </span><span class=\"wse\">2 373<span class=\"_ _2d1\"> </span><span class=\"ws2\">884<span class=\"_ _f3\"> </span>500<span class=\"_ _f3\"> </span>854<span class=\"_ _1a6\"> </span></span>4 611</span>Akkumulerte av-<span class=\"_ _b\"></span> og nedskrivninger<span class=\"_ _31\"> </span><span class=\"wsc\">(1 465)<span class=\"_ _323\"> </span></span>(486)<span class=\"_ _16c\"> </span>(273<span class=\"_ _b\"></span>)<span class=\"_ _1b1\"> </span>(663<span class=\"_ _b\"></span>)<span class=\"_ _160\"> </span><span class=\"wse\">(2 887)</span>Balansef\u00f8rt verdi 1.1.2022<span class=\"_ _3f\"> </span><span class=\"ws2\">908<span class=\"_ _190\"> </span>398<span class=\"_ _1a9\"> </span>227<span class=\"_ _e2\"> </span>191<span class=\"_ _85\"> </span><span class=\"wse\">1 724</span></span>Opprinnelig kost<span class=\"_ _b\"></span> 31.12.2022<span class=\"_ _324\"> </span><span class=\"ls11 ws2\"> 2 77<span class=\"_ _3\"></span>1<span class=\"_ _183\"> </span></span> 905 <span class=\"_ _1a6\"> </span> 582 <span class=\"_ _f9\"> </span> 955 <span class=\"_ _1a1\"> </span>5 213Akkumulerte av-<span class=\"_ _b\"></span> og nedskrivninger<span class=\"_ _2fc\"> </span> (1 7<span class=\"_ _b\"></span>48)<span class=\"_ _ab\"> </span><span class=\"ws2\"> (554)<span class=\"_ _1c8\"> </span> (363<span class=\"_ _b\"></span>)<span class=\"_ _149\"> </span> (769)<span class=\"_ _c8\"> </span><span class=\"wsc\">(3 434)</span></span>Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2022<span class=\"_ _2e5\"> </span><span class=\"wse\">1 023<span class=\"_ _177\"> </span><span class=\"ws2\">351<span class=\"_ _38\"> </span>219<span class=\"_ _8c\"> </span>186<span class=\"_ _171\"> </span></span>1 779</span>Bevegelse i r<span class=\"_ _b\"></span>enteb\u00e6rende <span class=\"_ _b\"></span>gjeld leieav<span class=\"_ _3\"></span>talerBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Leieforpliktelse<span class=\"_ _b\"></span> 1.1.<span class=\"_ _292\"> </span><span class=\"wse\">1 924<span class=\"_ _7e\"> </span><span class=\"wsc\">1 487</span></span>Nye/<span class=\"_ _f\"></span>endrede leief<span class=\"_ _8\"></span>orpliktelser innr<span class=\"_ _8\"></span>egnet i perioden <span class=\"_ _160\"> </span>541<span class=\"_ _160\"> </span>614Leieforpliktelse<span class=\"_ _b\"></span> oppkj\u00f8pte selskaper<span class=\"_ _18d\"> </span><span class=\"ws2\">5<span class=\"_ _c8\"> </span>372</span>Leiebetalinger<span class=\"_ _326\"> </span>(570)<span class=\"_ _58\"> </span>(543<span class=\"_ _b\"></span>)Rentek<span class=\"_ _b\"></span>ostnad tilkny<span class=\"_ _3\"></span>ttet leieforpliktelser<span class=\"_ _301\"> </span><span class=\"ws2\">35<span class=\"_ _1af\"> </span>30</span>Indeksr<span class=\"_ _b\"></span>egulering<span class=\"_ _26f\"> </span>-<span class=\"_ _1a6\"> </span>3Omregningsdiffer<span class=\"_ _b\"></span>anser<span class=\"_ _327\"> </span>36<span class=\"_ _1ae\"> </span>(39)T<span class=\"_ _b\"></span>otale leieforpliktelser<span class=\"_ _b\"></span> 31.12.<span class=\"_ _243\"> </span>1 9<span class=\"_ _8\"></span>71<span class=\"_ _139\"> </span>1 924Kortsiktig leieforpliktelser<span class=\"_ _d4\"> </span>442<span class=\"_ _cb\"> </span>408Langsiktige leief<span class=\"_ _b\"></span>orpliktelser<span class=\"_ _313\"> </span><span class=\"wse\">1 529<span class=\"_ _143\"> </span>1 516</span>Netto k<span class=\"_ _b\"></span>ontantstr\u00f8m fra<span class=\"_ _b\"></span> leieforpliktelser<span class=\"_ _178\"> </span><span class=\"ls13 ws15\">57<span class=\"_ _3\"></span>0<span class=\"_ _cb\"> </span></span>543Kortsiktige<span class=\"_ _8\"></span> avtaler <span class=\"_ _8\"></span>og avtaler med lav<span class=\"_ _b\"></span> verdiBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Leiek<span class=\"_ _b\"></span>ostnader - k<span class=\"_ _b\"></span>or<span class=\"_ _3\"></span>tsiktige<span class=\"_ _8\"></span> av<span class=\"_ _3\"></span>taler<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span><span class=\"ws2\"> </span>(96)<span class=\"_ _cc\"> </span>(83<span class=\"_ _8\"></span>)avtaler med lav<span class=\"_ _b\"></span> verdiV<span class=\"_ _b\"></span>ariable leiebetalinger<span class=\"_ _325\"> </span>(36)<span class=\"_ _224\"> </span>(19)Sum k<span class=\"_ _8\"></span>ostnadsf\u00f8rte leiek<span class=\"_ _b\"></span>ostnader (132)<span class=\"_ _50\"> </span>(102)(andre<span class=\"_ _b\"></span> drif<span class=\"_ _3\"></span>tsk<span class=\"_ _b\"></span>ostnader)Utleiea<span class=\"_ _b\"></span>v<span class=\"_ _3\"></span>taler Konsernet<span class=\"_ _b\"></span> er ogs\u00e5 utleier av fast eiendom med operasjonelle<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>leieavtaler<span class=\"_ _b\"></span>. Leieinntekter i <span class=\"_ _b\"></span>2022 utgjorde <span class=\"_ _b\"></span>32 mill. kroner<span class=\"_ _f\"></span>. Det<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> forventet at <span class=\"_ _b\"></span>totale leieinntekter <span class=\"_ _b\"></span>vil utgj\u00f8re <span class=\"_ _b\"></span>ca. 20<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>. \u00e5r <span class=\"_ _b\"></span>de neste<span class=\"_ _b\"></span> \u00e5rene. <span class=\"_ _328\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 22 </span>A<span class=\"_ _3\"></span>n<span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>e fi<span class=\"_ _3\"></span>n<span class=\"_ _8\"></span>ansi<span class=\"_ _8\"></span>elle ei<span class=\"_ _8\"></span>en<span class=\"_ _b\"></span>dele<span class=\"_ _b\"></span>r (<span class=\"_ _3\"></span>lang<span class=\"_ _b\"></span>si<span class=\"_ _3\"></span>ktig<span class=\"_ _8\"></span>e<span class=\"_ _f\"></span>) P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Andre<span class=\"_ _8\"></span> eiendeler er<span class=\"_ _8\"></span> klassifisert som <span class=\"_ _3\"></span>langsiktige<span class=\"_ _8\"></span> n\u00e5r de ikk<span class=\"_ _8\"></span>e er<span class=\"_ _8\"></span> en del av normalt varekretsl\u00f8p,<span class=\"_ _b\"></span> ikke <span class=\"_ _8\"></span>gjelder <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> handelsform\u00e5l eller<span class=\"_ _b\"></span> n\u00e5r en har<span class=\"_ _8\"></span> en ubetinget<span class=\"_ _8\"></span> rett <span class=\"_ _8\"></span>til \u00e5 utsette<span class=\"_ _8\"></span> betaling i minst <span class=\"ls2\"> </span>12 m\u00e5n<span class=\"_ _8\"></span>eder<span class=\"_ _f\"></span>. Andre<span class=\"_ _b\"></span> eiendeler er kortsiktige.Aksjer<span class=\"_ _b\"></span> og finansielle investeringer<span class=\"_ _b\"></span> representerer investeringer<span class=\"_ _b\"></span> av finansiell kar<span class=\"_ _8\"></span>akter <span class=\"_ _8\"></span>og  <span class=\"_ _291\"></span>innregnes til virk<span class=\"_ _b\"></span>elig verdi <span class=\"_ _3\"></span>med b\u00e5de ver<span class=\"_ _8\"></span>diendring og gevinst/tap f\u00f8rt som andre poster i totalresultatet.<span class=\"_ _8\"></span> Mottatte utbyt<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> resultatf\u00f8r<span class=\"_ _8\"></span>es i <span class=\"_ _b\"></span>ordin\u00e6rt resultat n\u00e5r <span class=\"_ _b\"></span>de ikk<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>er \u00e5<span class=\"_ _b\"></span> anse som <span class=\"_ _8\"></span>en form f<span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>tilbak<span class=\"_ _8\"></span>ebetaling av k<span class=\"_ _8\"></span>apital fra<span class=\"_ _8\"></span> selsk<span class=\"_ _8\"></span>apet. Eventuelt<span class=\"_ _8\"></span> utbyt<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> blir r<span class=\"_ _8\"></span>esultatf\u00f8rt n\u00e5r<span class=\"_ _8\"></span> det <span class=\"_ _b\"></span>er vedtatt i avgivende <span class=\"_ _b\"></span>selskap, noe <span class=\"_ _b\"></span>som i hovedsak er<span class=\"_ _8\"></span> sammenfallende<span class=\"_ _b\"></span> med betalingstidspunktet. Kj\u00f8p <span class=\"_ _b\"></span>og salg av ak<span class=\"_ _8\"></span>sjer r<span class=\"_ _8\"></span>egnskapsf\u00f8res<span class=\"_ _b\"></span> p\u00e5 handledato. Dette<span class=\"_ _8\"></span> gjelder<span class=\"_ _8\"></span> b\u00e5de <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> aksjer<span class=\"_ _8\"></span> klassifisert som langsiktige ak<span class=\"_ _b\"></span>sjer i denne<span class=\"_ _8\"></span> noten og <span class=\"_ _8\"></span>for k<span class=\"_ _b\"></span>ortsiktige aksjer<span class=\"_ _b\"></span> i note 24.Derivater<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> beskrevet i note<span class=\"_ _b\"></span> 31. P<span class=\"_ _8\"></span>ensjonsmidler <span class=\"_ _b\"></span>er beskrevet i note<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>12.Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Aksjeinvesteringer<span class=\"_ _53\"> </span>263<span class=\"_ _224\"> </span>206Fordringer<span class=\"_ _b\"></span> renteb\u00e6rende<span class=\"_ _244\"> </span>396<span class=\"_ _cb\"> </span>395Fordringer<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> renteb\u00e6rende<span class=\"_ _2be\"> </span>8<span class=\"_ _f9\"> </span>7P<span class=\"_ _b\"></span>ensjonsmidler<span class=\"_ _329\"> </span>36<span class=\"_ _237\"> </span>39Sum andre<span class=\"_ _b\"></span> finansielle <span class=\"_ _b\"></span>eiendeler (langsiktige)<span class=\"_ _164\"> </span>703<span class=\"_ _1b4\"> </span><span class=\"ls15 ws19\">647</span>Fordringer<span class=\"_ _b\"></span> er bokf\u00f8rt til virkelig ver<span class=\"_ _b\"></span>di et<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> verdsettelsesniv\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>3<span class=\"_ _8\"></span> og derivater ette<span class=\"_ _8\"></span>r<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>ver<span class=\"_ _b\"></span>dsette<span class=\"_ _8\"></span>lse<span class=\"_ _8\"></span>sni<span class=\"_ _8\"></span>v\u00e5<span class=\"_ _b\"></span> 2.<span class=\"_ _b\"></span> Se<span class=\"_ _8\"></span> m\u00e5lehierarkiet i note<span class=\"_ _b\"></span> 31.<span class=\"_ _32a\"></span><span class=\"ff4 ls2 ws78\">Not<span class=\"_ _8\"></span>e <span class=\"_ _0\"> </span>23  </span>Va<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>a<span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _b\"></span>arelagerBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021R\u00e5varer<span class=\"_ _d2\"> </span><span class=\"wse\">3 649<span class=\"_ _58\"> </span><span class=\"ls13 ws22\">2<span class=\"_ _3\"></span> 578</span></span>V<span class=\"_ _b\"></span>arer under tilvirkning<span class=\"_ _2d6\"> </span><span class=\"ls13 ws15\">4<span class=\"_ _3\"></span>57<span class=\"_ _224\"> </span></span><span class=\"ws2\">364</span>Ferdigvar<span class=\"_ _b\"></span>er og handelsvarer<span class=\"_ _32b\"> </span><span class=\"wse\">5 905<span class=\"_ _15a\"> </span>4 372</span>Sum varelager<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>merk<span class=\"_ _b\"></span>evarevirk<span class=\"_ _8\"></span>somheten<span class=\"_ _1bf\"> </span><span class=\"wse\">10<span class=\"_ _8\"></span> 011<span class=\"_ _50\"> </span>7 314</span>Beholdning av <span class=\"_ _b\"></span>eiendom under utvikling<span class=\"_ _1f\"> </span>348<span class=\"_ _1e0\"> </span>220Sum varelager<span class=\"_ _219\"> </span><span class=\"wse\">10 359<span class=\"_ _58\"> </span>7 534</span>V<span class=\"_ _b\"></span>arelageret for<span class=\"_ _b\"></span>deler seg som f\u00f8lger p\u00e5 merk<span class=\"_ _8\"></span>evar<span class=\"_ _8\"></span>evirksomhetenBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Orkla Foods<span class=\"_ _b\"></span> Europe<span class=\"_ _32c\"> </span><span class=\"ls11\"> 3 880 <span class=\"_ _4e\"> </span> 2 8<span class=\"_ _3\"></span>38 </span>Orkla India<span class=\"_ _32d\"> </span><span class=\"wse\"> 265 <span class=\"_ _15b\"> </span><span class=\"ls13 ws22\"> 2<span class=\"_ _3\"></span>57 </span></span>Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _114\"> </span><span class=\"wse\"> 932 <span class=\"_ _1d0\"> </span></span>708Orkla Car<span class=\"_ _b\"></span>e<span class=\"_ _47\"> </span><span class=\"ws25\"> 1 7<span class=\"_ _8\"></span>45 <span class=\"_ _130\"> </span><span class=\"wse\">1 338</span></span>Orkla Food Ingr<span class=\"_ _b\"></span>edients<span class=\"_ _9e\"> </span><span class=\"ls11\"> 2 38<span class=\"_ _3\"></span>3 <span class=\"_ _69\"> </span></span><span class=\"wse\">1 533</span>Orkla Consumer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Investments<span class=\"_ _102\"> </span><span class=\"wse\"> 806<span class=\"_ _8\"></span> <span class=\"_ _b4\"> </span><span class=\"ws2\">640</span></span>Merk<span class=\"_ _8\"></span>evarevirk<span class=\"_ _b\"></span>somheten<span class=\"_ _188\"> </span><span class=\"ws29\"> 10 011 <span class=\"_ _208\"> </span><span class=\"wse\">7 314</span></span>P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>V<span class=\"_ _b\"></span>arelager er ver<span class=\"_ _8\"></span>dsatt til laveste verdi av anskaffelsesk<span class=\"_ _b\"></span>ost og <span class=\"_ _3\"></span>netto realiserbar<span class=\"_ _8\"></span> verdi for<span class=\"_ _8\"></span> Orkla-k<span class=\"_ _8\"></span>onsernet samlet. Innkj\u00f8pte v<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> er ver<span class=\"_ _8\"></span>dsatt til kost etter tiln\u00e6rmet<span class=\"_ _8\"></span> FIFU-prinsippet, mens egentilvirk<span class=\"_ _8\"></span>ede ferdigv<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> og varer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>under tilvirkning er<span class=\"_ _b\"></span> vurdert til tilvirkningskost.<span class=\"_ _8\"></span> Det er gjort fradrag for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ukurans.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Netto realiserbar<span class=\"_ _8\"></span> verdi er estimert salgspris<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fr<span class=\"_ _8\"></span>atrukk<span class=\"_ _8\"></span>et  <span class=\"_ _291\"></span>salgsomkostninger<span class=\"_ _b\"></span>. Beholdning av <span class=\"_ _b\"></span>eiendom under utvikling er<span class=\"_ _8\"></span> ver<span class=\"_ _8\"></span>dsatt til p\u00e5l\u00f8pte<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>ostnader<span class=\"_ _b\"></span>.Det er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _8\"></span>etatt en vurdering av netto realiserbar ver<span class=\"_ _8\"></span>di etter fradrag for<span class=\"_ _b\"></span> salgsomk<span class=\"_ _b\"></span>ostninger<span class=\"_ _b\"></span>. Dette har<span class=\"_ _b\"></span> medf\u00f8rt en <span class=\"_ _b\"></span>total nedskrivning av v<span class=\"_ _b\"></span>arelageret pr<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>31. desember<span class=\"_ _b\"></span> 2022 p\u00e5<span class=\"_ _b\"></span> 83 mill. kr<span class=\"_ _b\"></span>oner (64 mill.<span class=\"_ _b\"></span> kroner i 2021).<span class=\"_ _b\"></span> V<span class=\"_ _b\"></span>arelager<span class=\"_ _b\"></span> verdsatt <span class=\"_ _b\"></span>til net<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> realiserbar<span class=\"_ _b\"></span> verdi utgj\u00f8r<span class=\"_ _b\"></span> 43 mill.<span class=\"_ _b\"></span> kroner pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _b\"></span> desember<span class=\"_ _8\"></span> 2022 (52 mill.<span class=\"_ _b\"></span> kroner i <span class=\"_ _b\"></span>2021).Behold<span class=\"_ _8\"></span>nin<span class=\"_ _8\"></span>g av ei<span class=\"_ _8\"></span>endom u<span class=\"_ _8\"></span>nder utvikl<span class=\"_ _b\"></span>ing Beholdning av <span class=\"_ _b\"></span>eiendom under utvikling inng\u00e5r<span class=\"_ _b\"></span> i konsernets<span class=\"_ _b\"></span> varelager<span class=\"_ _f\"></span>, <span class=\"_ _b\"></span>se tabell v<span class=\"_ _b\"></span>arelager<span class=\"_ _b\"></span>. Beholdningen <span class=\"_ _b\"></span>gjelder hovedsak<span class=\"_ _b\"></span>elig boligprosjekter under utvikling/bygging og relaterer seg prim\u00e6rt til Sandakerveien 56 <span class=\"_ _3\"></span>i Oslo<span class=\"_ _8\"></span> og et utviklingsprosjekt i Larvik.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>V<span class=\"_ _b\"></span>arelageret best\u00e5r av<span class=\"_ _b\"></span> sv\u00e6rt mange individuelle<span class=\"_ _b\"></span> varelinjer<span class=\"_ _b\"></span> i form av b\u00e5de<span class=\"_ _8\"></span> r\u00e5var<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>og fer<span class=\"_ _8\"></span>digvarer<span class=\"_ _b\"></span>. V<span class=\"_ _b\"></span>arene er talt<span class=\"_ _8\"></span> og vurdert til konsernets<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>anskaffelsesk<span class=\"_ _b\"></span>ost, og det er<span class=\"_ _8\"></span> tatt hensyn til <span class=\"_ _3\"></span>ukur<span class=\"_ _8\"></span>ante <span class=\"ws2\"> </span>varer<span class=\"_ _b\"></span>. Konsernet<span class=\"_ _8\"></span> har et stort antall enheter p\u00e5 lager til enhver<span class=\"_ _8\"></span> tid, men det er ikk<span class=\"_ _8\"></span>e vur<span class=\"_ _8\"></span>dert \u00e5 ligge noen <span class=\"_ _b\"></span>vesentlig form for<span class=\"_ _8\"></span> usikk<span class=\"_ _8\"></span>erhet, <span class=\"_ _8\"></span>verk<span class=\"_ _8\"></span>en i antall eller<span class=\"_ _b\"></span> kvalitet, p\u00e5 k<span class=\"_ _b\"></span>onsernets v<span class=\"_ _8\"></span>arelagre.<span class=\"_ _32e\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 24 </span>F<span class=\"_ _f\"></span>ordr<span class=\"_ _3\"></span>ing<span class=\"_ _b\"></span>er og finansi<span class=\"_ _8\"></span>elle ei<span class=\"_ _8\"></span>en<span class=\"_ _b\"></span>dele<span class=\"_ _b\"></span>r (<span class=\"_ _3\"></span>k<span class=\"_ _f\"></span>or<span class=\"_ _3\"></span>ts<span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>k<span class=\"_ _3\"></span>tig) K<span class=\"_ _b\"></span>unde- og andr<span class=\"_ _b\"></span>e handelsfordringerBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021K<span class=\"_ _b\"></span>undefordringer (A<span class=\"_ _b\"></span> -<span class=\"_ _b\"></span> B)<span class=\"_ _c0\"> </span><span class=\"wsc\"> 7 484 <span class=\"_ _14a\"> </span><span class=\"wse\">6 337</span></span>Andre<span class=\"_ _b\"></span> handelsfordringer<span class=\"_ _196\"> </span><span class=\"wse\"> 222 <span class=\"_ _c9\"> </span></span>189Derivater<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> renteb\u00e6rende<span class=\"_ _221\"> </span><span class=\"ls11\"> 3 <span class=\"_ _1b1\"> </span></span>2Sum kunde-<span class=\"_ _b\"></span> og andre<span class=\"_ _b\"></span> handelsfordringer<span class=\"_ _121\"> </span><span class=\"wse\"> 7 709 <span class=\"_ _14a\"> </span>6 528</span>K<span class=\"_ _b\"></span>undefordringer har<span class=\"_ _b\"></span> f\u00f8lgende forfallsfor<span class=\"_ _b\"></span>delingBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Ikk<span class=\"_ _b\"></span>e forfalte f<span class=\"_ _b\"></span>ordringer<span class=\"_ _295\"> </span>6 520<span class=\"_ _143\"> </span>5 611Forfalte fordringer<span class=\"_ _b\"></span> 1<span class=\"ws2\">\ue61b<span class=\"wsc\">30 dager<span class=\"_ _102\"> </span></span>629<span class=\"_ _15d\"> </span>518</span>Forfalte for<span class=\"_ _b\"></span>dringer 31\u201360 dager<span class=\"_ _10c\"> </span><span class=\"ws2\">186<span class=\"_ _160\"> </span>134</span>Forfalte for<span class=\"_ _b\"></span>dringer 61\u201390 dager<span class=\"_ _313\"> </span><span class=\"ws2\">79<span class=\"_ _1af\"> </span>42</span>Forfalte fordringer<span class=\"_ _b\"></span> over 90 dager<span class=\"_ _2db\"> </span><span class=\"ws2\">220<span class=\"_ _1c3\"> </span>162</span>K<span class=\"_ _b\"></span>undefordringer p\u00e5lydende<span class=\"_ _b\"></span> 31.12.<span class=\"_ _b\"></span> (A)<span class=\"_ _226\"> </span><span class=\"wse\"> 7 634<span class=\"_ _8\"></span> <span class=\"_ _52\"> </span><span class=\"wsc\"> 6 467 </span></span>A<span class=\"_ _b\"></span>vsetning for <span class=\"_ _b\"></span>tap p\u00e5<span class=\"_ _b\"></span> kundefordringer<span class=\"_ _b\"></span> har hatt f\u00f8lgende<span class=\"_ _b\"></span> bevegelseBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021A<span class=\"_ _b\"></span>vsetning for <span class=\"_ _b\"></span>tap p\u00e5<span class=\"_ _b\"></span> kundefordringer<span class=\"_ _b\"></span> 1.<span class=\"_ _b\"></span>1.<span class=\"_ _300\"> </span>130<span class=\"_ _160\"> </span>134Kostnadsf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>tap p\u00e5<span class=\"_ _8\"></span> kundef<span class=\"_ _8\"></span>ordringer<span class=\"_ _199\"> </span>59<span class=\"_ _99\"> </span>14A<span class=\"_ _b\"></span>vsetning <span class=\"_ _3\"></span>i oppkj\u00f8pte selsk<span class=\"_ _8\"></span>aper<span class=\"_ _1a0\"> </span><span class=\"ws2\">4<span class=\"_ _1ce\"> </span>1</span>A<span class=\"_ _b\"></span>vsetning <span class=\"_ _3\"></span>i solgte selsk<span class=\"_ _8\"></span>aper<span class=\"_ _e8\"> </span><span class=\"ws2\">0<span class=\"_ _84\"> </span>(1)</span>Endelig konstaterte tap<span class=\"_ _296\"> </span><span class=\"ws2\">(39)<span class=\"_ _1c3\"> </span>(11)</span>V<span class=\"_ _b\"></span>alutaeffekt<span class=\"_ _db\"> </span>(4)<span class=\"_ _152\"> </span>(7)A<span class=\"_ _b\"></span>vsetning for <span class=\"_ _b\"></span>tap p\u00e5<span class=\"_ _b\"></span> kundefordringer<span class=\"_ _b\"></span> 31.12.<span class=\"_ _b\"></span> (B)<span class=\"_ _8e\"> </span>150<span class=\"_ _1c3\"> </span>130P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>K<span class=\"_ _8\"></span>unde- og andre handelsfordringer<span class=\"_ _b\"></span> er fordringer<span class=\"_ _8\"></span> kny<span class=\"_ _3\"></span>ttet direkte<span class=\"_ _8\"></span> til varekr<span class=\"_ _8\"></span>etsl\u00f8pet. K<span class=\"_ _8\"></span>undefordringer<span class=\"_ _8\"></span> er i utgangspunktet innregnet og presentert til opprinnelig fakturabel\u00f8p og m\u00e5lt <span class=\"_ _8\"></span>til amortisert kost <span class=\"_ _b\"></span>ved bruk av <span class=\"_ _b\"></span>effektiv rentemetode.<span class=\"_ _8\"></span> Renteelementet <span class=\"_ _b\"></span>er sett bort fr<span class=\"_ _8\"></span>a dersom det er<span class=\"_ _8\"></span> uvesentlig, og dette er tilf<span class=\"_ _8\"></span>ellet for<span class=\"_ _8\"></span> de aller fleste<span class=\"_ _8\"></span> av konsernets kundefor<span class=\"_ _8\"></span>dringer<span class=\"_ _b\"></span>.Forventet tap<span class=\"_ _8\"></span> p\u00e5 f<span class=\"_ _8\"></span>ordringer<span class=\"_ _8\"></span> blir avsatt basert p\u00e5<span class=\"_ _b\"></span> relevant informasjon <span class=\"_ _8\"></span>som er<span class=\"_ _b\"></span> tilgjengelig p\u00e5  <span class=\"_ _291\"></span>rapporteringstidspunktet, herunder historisk, gjeldende og fremtidig informasjon etter en  <span class=\"_ _5\"></span>for<span class=\"_ _3\"></span>ventet <span class=\"_ _b\"></span>tapsmodell. A<span class=\"_ _b\"></span>vsetning vil m\u00e5tte bygge<span class=\"_ _8\"></span> p\u00e5 <span class=\"_ _b\"></span>objektive kriterier<span class=\"_ _b\"></span>. Dersom en <span class=\"_ _8\"></span>faktura<span class=\"_ _8\"></span> ikk<span class=\"_ _8\"></span>e er betalt,<span class=\"_ _b\"></span> vil dette <span class=\"_ _b\"></span>v\u00e6re <span class=\"_ _8\"></span>en klar indik<span class=\"_ _8\"></span>asjon p\u00e5 at<span class=\"_ _8\"></span> fare<span class=\"_ _8\"></span> for<span class=\"_ _b\"></span> mislighold \u00f8ker<span class=\"_ _f\"></span>.Prinsipp <span class=\"_ _8\"></span>for <span class=\"_ _b\"></span>vurdering av finansielle<span class=\"_ _b\"></span> investeringer er<span class=\"_ _8\"></span> beskrevet i note<span class=\"_ _b\"></span> 22. Derivater<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> beskrevet i note 31.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>Kredittrisik<span class=\"_ _8\"></span>oen knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til kundef<span class=\"_ _8\"></span>ordringer<span class=\"_ _8\"></span> anses <span class=\"_ _8\"></span>som forholdsvis<span class=\"_ _b\"></span> lav.<span class=\"_ _8\"></span> Det <span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>foretatt avsetninger <span class=\"_ _8\"></span>for <span class=\"_ _b\"></span>tap p\u00e5 k<span class=\"_ _8\"></span>undefordringer<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>og avsetningene dekk<span class=\"_ _b\"></span>er i rimelig grad usikr<span class=\"_ _8\"></span>e fordringer<span class=\"_ _b\"></span>. Se<span class=\"_ _b\"></span> for <span class=\"_ _8\"></span>\u00f8vrig ogs\u00e5<span class=\"_ _b\"></span> forfallsfordeling i denne<span class=\"_ _b\"></span> noten og beskrivelse av<span class=\"_ _b\"></span> kredittrisiko  i note 30.Derivater<span class=\"_ _b\"></span> er bokf\u00f8rt til virkelig ver<span class=\"_ _b\"></span>di et<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> verdsettelsesniv\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>2<span class=\"_ _8\"></span> og finansielle eiendeler etter<span class=\"_ _b\"></span> verdsettelsesniv\u00e5 3, se<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>m\u00e5lehierarkiet<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>note<span class=\"_ _8\"></span> 31.Fordringer<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>finansielle<span class=\"_ _8\"></span> eiendeler<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>(k<span class=\"_ _b\"></span>ortsiktige)Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _a2\"> </span>2022<span class=\"_ _c9\"> </span>2021Derivater<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> renteb\u00e6rende<span class=\"_ _201\"> </span><span class=\"ls11 wsc\"> 19 <span class=\"_ _c7\"> </span> 1<span class=\"_ _3\"></span>4 </span>Derivater<span class=\"_ _b\"></span> renteb\u00e6rende<span class=\"_ _32f\"> </span><span class=\"ls13 ws79\"> <span class=\"_ _3a\"> </span>-   <span class=\"_ _c8\"> </span><span class=\"ls11 wse\"> 4<span class=\"_ _3\"></span>3 </span></span>Renteb\u00e6rende<span class=\"_ _b\"></span> fordringer<span class=\"_ _295\"> </span><span class=\"ls11 wsc\"> 1<span class=\"_ _3\"></span>6 <span class=\"_ _1bc\"> </span></span><span class=\"ws25\"> 11 </span>Andre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>or<span class=\"_ _3\"></span>tsiktige<span class=\"_ _b\"></span> fordringer<span class=\"_ _bb\"> </span><span class=\"ls13 ws22\"> 57<span class=\"_ _3\"></span>2 <span class=\"_ _36\"> </span><span class=\"ws2\"> 47<span class=\"_ _3\"></span>0 </span></span>Sum finansielle f<span class=\"_ _b\"></span>ordringer og investeringer<span class=\"_ _128\"> </span><span class=\"ls13 ws22\"> 60<span class=\"_ _3\"></span>7 <span class=\"_ _143\"> </span></span><span class=\"ws2\">538</span>Forskudd leverand\u00f8r<span class=\"_ _b\"></span> / opptjente<span class=\"_ _b\"></span> inntekter<span class=\"_ _330\"> </span><span class=\"wse\"> 609 <span class=\"_ _113\"> </span><span class=\"ls11 ws22\">597</span></span>Fordring betalbar skatt<span class=\"_ _23e\"> </span><span class=\"ws25\"> 180 <span class=\"_ _b4\"> </span><span class=\"ws2\">120</span></span>Sum kortsiktige fordringer<span class=\"_ _b\"></span> og finansielle eiendeler<span class=\"_ _23a\"> </span><span class=\"ws29\"> 1 <span class=\"_ _3\"></span>396 <span class=\"_ _a5\"> </span><span class=\"wse\">1 255</span></span><span class=\"_ _331\"></span><span class=\"ff4 ls2 ws2\">Not<span class=\"_ _8\"></span>e 25 </span>Kont<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>nte<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span> og<span class=\"_ _3\"></span> k<span class=\"_ _8\"></span>ont<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>nt<span class=\"_ _3\"></span>ek<span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>iva<span class=\"_ _2\"></span>le<span class=\"_ _3\"></span>nte<span class=\"_ _3\"></span>r P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Kontanter<span class=\"_ _b\"></span> og kontantekviv<span class=\"_ _8\"></span>alenter best\u00e5r<span class=\"_ _b\"></span> av kontanter<span class=\"_ _b\"></span>, bankinnsk<span class=\"_ _8\"></span>udd og k<span class=\"_ _b\"></span>ortsiktige plasseringer med <span class=\"_ _8\"></span>forfall p\u00e5 <span class=\"_ _8\"></span>tre<span class=\"_ _8\"></span> m\u00e5neder <span class=\"_ _b\"></span>eller kortere,<span class=\"_ _b\"></span> og som har<span class=\"_ _8\"></span> en uvesentlig risik<span class=\"_ _b\"></span>o for<span class=\"_ _b\"></span> endring i ver<span class=\"_ _8\"></span>di. Bundne<span class=\"_ _8\"></span> midler <span class=\"_ _b\"></span>er midler <span class=\"_ _8\"></span>som i begrenset <span class=\"_ _b\"></span>grad er <span class=\"_ _b\"></span>disponible for<span class=\"_ _b\"></span> konsernet  for<span class=\"_ _8\"></span> \u00f8vrig.Kontanter<span class=\"_ _b\"></span> og k<span class=\"_ _b\"></span>ontantekvivalenter holdes<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> \u00e5 m\u00f8te k<span class=\"_ _b\"></span>ortsiktige <span class=\"_ _b\"></span>svingninger i likviditet, <span class=\"_ _b\"></span>fremfor investeringsf<span class=\"_ _b\"></span>orm\u00e5l. For <span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>er k<span class=\"_ _b\"></span>onsernets niv\u00e5<span class=\"_ _b\"></span> p\u00e5 netto renteb\u00e6rende<span class=\"_ _b\"></span> gjeld et viktigere<span class=\"_ _b\"></span> styringsparameter enn niv\u00e5 p\u00e5 k<span class=\"_ _b\"></span>ontanter og k<span class=\"_ _b\"></span>ontantekvivalenter<span class=\"_ _b\"></span>.Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>20211Kontanter<span class=\"_ _f\"></span>, bankinnsk<span class=\"_ _8\"></span>udd 718 <span class=\"_ _b4\"> </span> 716 Kortsiktige<span class=\"_ _b\"></span> plasseringer<span class=\"_ _2a5\"> </span><span class=\"wsc\"> 462 <span class=\"_ _b4\"> </span><span class=\"wse\"> 201 </span></span>Bundne midler<span class=\"_ _28\"> </span><span class=\"wse\"> 322 <span class=\"_ _b3\"> </span> 210 </span>Sum k<span class=\"_ _8\"></span>ontanter <span class=\"_ _b\"></span>og kontantekviv<span class=\"_ _8\"></span>alenter<span class=\"_ _25e\"> </span><span class=\"ws29\"> 1 <span class=\"_ _3\"></span>502<span class=\"_ _8\"></span> <span class=\"_ _130\"> </span> 1 127 </span>1 <span class=\"_ _75\"> </span> <span class=\"_ _5\"></span>A<span class=\"_ _8\"></span>v bankinnskuddene<span class=\"_ _b\"></span> pr<span class=\"_ _8\"></span>. 31.<span class=\"_ _b\"></span> desember <span class=\"_ _8\"></span>2022 er<span class=\"_ _b\"></span> til sammen <span class=\"_ _b\"></span>183 mill. kroner<span class=\"_ _b\"></span> i selskap med minoritets <span class=\"_ _5\"></span>eiere og i <span class=\"_ _b\"></span>Orkla Insurance<span class=\"_ _8\"></span> Company<span class=\"_ _8\"></span> (135 mill.<span class=\"_ _8\"></span> kroner<span class=\"_ _8\"></span> i 2021). Disse<span class=\"_ _b\"></span> midlene er<span class=\"_ _8\"></span> i  begrenset gr<span class=\"_ _8\"></span>ad disponible for<span class=\"_ _8\"></span> konsernet.Bundne midler<span class=\"_ _b\"></span> utgj\u00f8res av<span class=\"_ _b\"></span> sikk<span class=\"_ _b\"></span>erhet for<span class=\"_ _b\"></span> kraftsalg, mar<span class=\"_ _b\"></span>gininnskudd for<span class=\"_ _b\"></span> aksjederiv<span class=\"_ _b\"></span>ater<span class=\"_ _b\"></span>, samt innskudd til dekning av lovp\u00e5lagte solvenskrav<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span><span class=\"ws2\"> </span>Orkla Insur<span class=\"_ _b\"></span>ance Company<span class=\"_ _b\"></span> D<span class=\"_ _b\"></span>AC<span class=\"_ _b\"></span>.<span class=\"_ _332\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 26 </span> A<span class=\"_ _2fe\"></span>vse<span class=\"_ _8\"></span>tn<span class=\"_ _3\"></span>ing<span class=\"_ _b\"></span>er og an<span class=\"_ _3\"></span>n<span class=\"_ _b\"></span>en langs<span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>k<span class=\"_ _3\"></span>tig gje<span class=\"_ _8\"></span>ld P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>A<span class=\"_ _8\"></span>vsetninger<span class=\"ff2 ls2 wsf\"> regnskapsf\u00f8res<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or forhold som for<span class=\"_ _8\"></span> eksempel tvistesak<span class=\"_ _b\"></span>er<span class=\"_ _8\"></span>, tapsbringende<span class=\"_ _b\"></span> </span>k<span class=\"_ _8\"></span>ontrakter og vedtatte<span class=\"_ _8\"></span> restruktureringer<span class=\"_ _b\"></span>. Eventuelle fremtidige driftstap<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e v\u00e6re<span class=\"_ _8\"></span> en del av avsetningene.<span class=\"_ _b\"></span> For restruktureringsavsetninger<span class=\"_ _8\"></span> m\u00e5 <span class=\"_ _b\"></span>det foreligge<span class=\"_ _8\"></span> en <span class=\"_ _b\"></span>detaljer<span class=\"_ _3\"></span>t plan <span class=\"_ _b\"></span>som identifiserer<span class=\"_ _8\"></span> hvilke deler<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> virksomheten som sk<span class=\"_ _8\"></span>al restruktureres, og det<span class=\"_ _8\"></span> m\u00e5 v\u00e6re<span class=\"_ _b\"></span> skapt en berettiget forventning <span class=\"_ _3\"></span>hos<span class=\"_ _b\"></span> dem som <span class=\"_ _3\"></span>ber\u00f8res,<span class=\"_ _b\"></span> om <span class=\"_ _3\"></span>at restruktureringen sk<span class=\"_ _8\"></span>al gjennomf\u00f8res.<span class=\"_ _8\"></span> I tillegg m\u00e5 det kunne gis<span class=\"_ _b\"></span> et <span class=\"_ _3\"></span>p\u00e5litelig estimat for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>orpliktelsesbel\u00f8pet. Det forutsettes at restruktureringen vesentlig endr<span class=\"_ _8\"></span>er omfanget av virk<span class=\"_ _b\"></span>somheten eller m\u00e5ten den drives p\u00e5. A<span class=\"_ _8\"></span>vsetningen beregnes ut<span class=\"_ _8\"></span> fra<span class=\"_ _b\"></span> beste estimat p\u00e5<span class=\"_ _b\"></span> de utgiftene<span class=\"_ _b\"></span> som forventes \u00e5<span class=\"_ _8\"></span> p\u00e5l\u00f8pe.  Dersom effekten er<span class=\"_ _8\"></span> vesentlig, vil forventet fremtidig kontantstr\u00f8m bli neddiskontert med <span class=\"ws2\"> </span>en f\u00f8r<span class=\"_ _8\"></span>-skatt-rente <span class=\"_ _b\"></span>som reflekterer risik<span class=\"_ _b\"></span>oen i avsetningen. Betingede<span class=\"_ _8\"></span> forpliktelser eller<span class=\"_ _8\"></span> eiendeler<span class=\"ff2 ls2\"> er en mulig plikt eller en mulig eiendel hvis eksistens<span class=\"_ _8\"></span> </span>er usikk<span class=\"_ _b\"></span>er<span class=\"_ _8\"></span>, <span class=\"_ _b\"></span>og vil bli bekreftet <span class=\"_ _8\"></span>ved at <span class=\"_ _8\"></span>det i fremtiden <span class=\"_ _b\"></span>enten inntreffer <span class=\"_ _b\"></span>eller ikke<span class=\"_ _b\"></span> inntreffer <span class=\"_ _8\"></span>en spesiell hendelse, for ek<span class=\"_ _b\"></span>sempel <span class=\"_ _3\"></span>utfallet av en rettssak eller<span class=\"_ _8\"></span> sluttf\u00f8ring av et forsikringsoppgj\u00f8r<span class=\"_ _b\"></span>. Betingede <span class=\"_ _8\"></span>forpliktelser innr<span class=\"_ _8\"></span>egnes i r<span class=\"_ _8\"></span>egnskapet,<span class=\"_ _8\"></span> basert p\u00e5 <span class=\"_ _8\"></span>estimert utfall dersom <span class=\"_ _b\"></span>det er mer<span class=\"_ _b\"></span> enn 50 % sannsynlighet for at forpliktelsen er<span class=\"_ _8\"></span> oppst\u00e5tt. V<span class=\"_ _b\"></span>ed <span class=\"_ _3\"></span>lavere<span class=\"_ _b\"></span> sannsynlighet opplyses det om forholdene<span class=\"_ _8\"></span> i noter <span class=\"_ _8\"></span>til regnskapet<span class=\"_ _8\"></span> hvis <span class=\"_ _b\"></span>vesentlig og dersom ikk<span class=\"_ _b\"></span>e sannsynligheten f<span class=\"_ _8\"></span>or utbetaling er sv<span class=\"_ _8\"></span>\u00e6rt liten. En eiendel vil <span class=\"_ _3\"></span>kun balansef\u00f8res<span class=\"_ _8\"></span> dersom det er<span class=\"_ _8\"></span> overveiende sannsynlig (95 <span class=\"_ _3\"></span>%) at k<span class=\"_ _8\"></span>onsernet vil motta eiendelen. Krav om noteopplysning gjelder<span class=\"_ _8\"></span> for andre<span class=\"_ _8\"></span> betingede eiendeler<span class=\"_ _b\"></span>. Se note 37<span class=\"_ _8\"></span> for ytterligere omtale.Derivater<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> beskrevet i note<span class=\"_ _b\"></span> 31. P<span class=\"_ _8\"></span>ensjonsforpliktelser<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> beskrevet i note <span class=\"_ _b\"></span>12.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>Det ligger<span class=\"_ _8\"></span> i en avsetnings<span class=\"_ _8\"></span> natur at<span class=\"_ _8\"></span> den <span class=\"_ _b\"></span>er beheftet med noen gr<span class=\"_ _8\"></span>ad av usikk<span class=\"_ _b\"></span>erhet. En avsetning er <span class=\"_ _b\"></span>gjor<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>og beregnet ut fr<span class=\"_ _8\"></span>a f<span class=\"_ _8\"></span>orutsetninger p\u00e5<span class=\"_ _b\"></span> avsetningstidspunktet og blir l\u00f8pende<span class=\"_ _b\"></span> ajour<span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>\u00f8rt n\u00e5r ny informasjon er<span class=\"_ _8\"></span> tilgjengelig.A<span class=\"_ _b\"></span>vsetninger og annen <span class=\"_ _3\"></span>langsiktig gjeldBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021P<span class=\"_ _b\"></span>ensjonsforpliktelser<span class=\"_ _333\"> </span><span class=\"wse\">1 868<span class=\"_ _208\"> </span></span><span class=\"ls13\">2 4<span class=\"_ _3\"></span>47</span>1Derivater32<span class=\"_ _2ad\"> </span>72Langsiktig gjeld<span class=\"_ _2e\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _3\"></span>5<span class=\"_ _1bc\"> </span></span><span class=\"ws2\">175</span>A<span class=\"_ _b\"></span>vsetninger for<span class=\"_ _b\"></span> forpliktelser<span class=\"_ _282\"> </span><span class=\"ws2\">500<span class=\"_ _160\"> </span>481</span>Sum avsetninger <span class=\"_ _b\"></span>og annen langsiktig gjeld<span class=\"_ _248\"> </span><span class=\"wse\">2<span class=\"_ _8\"></span> 645<span class=\"_ _71\"> </span><span class=\"ws29\">3 175</span></span>1 <span class=\"_ _75\"> </span>K<span class=\"_ _b\"></span>ontantstr\u00f8msikringer renter: Sikrer<span class=\"_ _b\"></span> fremtidige r<span class=\"_ _8\"></span>entebetalinger (som ikk<span class=\"_ _b\"></span>e er<span class=\"_ _b\"></span> i balansen).Annen langsiktig gjeld <span class=\"_ _b\"></span>vedr\u00f8rer<span class=\"_ _b\"></span> i hovedsak gjeld r<span class=\"_ _b\"></span>elater<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>til inng\u00e5t<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> av<span class=\"_ _3\"></span>taler<span class=\"_ _b\"></span> om yt<span class=\"_ _3\"></span>terligere<span class=\"_ _b\"></span> oppkj\u00f8p i selskaper<span class=\"_ _b\"></span>.A<span class=\"_ _b\"></span>vsetninger for<span class=\"_ _b\"></span> forpliktelser<span class=\"_ _b\"></span> har hatt f\u00f8lgende<span class=\"_ _b\"></span> utvikling gjennom \u00e5ret:Merk<span class=\"_ _8\"></span>evare-<span class=\"_ _8\"></span> \u00d8vrig <span class=\"_ _5\"></span> Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOKvirksomhetenvirksomhetSumA<span class=\"_ _b\"></span>vsetninger 1.1.2021<span class=\"_ _2d9\"> </span><span class=\"ws2\">121<span class=\"_ _1e0\"> </span>386<span class=\"_ _c8\"> </span><span class=\"ls11 ws22\">5<span class=\"_ _3\"></span>07</span></span>Nye avsetninger<span class=\"_ _21c\"> </span>28<span class=\"_ _7f\"> </span>-<span class=\"_ _1af\"> </span>28Oppkj\u00f8p av selsk<span class=\"_ _b\"></span>aper<span class=\"_ _2f0\"> </span><span class=\"ws2\">20<span class=\"_ _1c2\"> </span>-<span class=\"_ _1af\"> </span>20</span>Benyt<span class=\"_ _3\"></span>tet avsetninger eller<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>(56)<span class=\"_ _224\"> </span>(14)<span class=\"_ _cc\"> </span>(70)reklassifisert til kortsiktig Omregningsdiffer<span class=\"_ _b\"></span>anser<span class=\"_ _29b\"> </span>(4)<span class=\"_ _85\"> </span>-<span class=\"_ _1c8\"> </span>(4)A<span class=\"_ _b\"></span>vsetninger 31.12.2021<span class=\"_ _2b7\"> </span><span class=\"ws2\">109<span class=\"_ _c8\"> </span>372<span class=\"_ _160\"> </span>481</span>Nye avsetninger<span class=\"_ _334\"> </span>19<span class=\"_ _1af\"> </span>26<span class=\"_ _237\"> </span>45Oppkj\u00f8p av selsk<span class=\"_ _b\"></span>aper<span class=\"_ _18e\"> </span><span class=\"ws2\">4<span class=\"_ _7f\"> </span>-<span class=\"_ _133\"> </span>4</span>Reverserte avsetninger(8)<span class=\"_ _1a\"> </span>(7)<span class=\"_ _cb\"> </span>(15)Benyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> avsetninger(16)<span class=\"_ _152\"> </span>(5)<span class=\"_ _cb\"> </span>(21)Reklassifisert til kortsiktig(<span class=\"_ _3\"></span>3)<span class=\"_ _171\"> </span><span class=\"ls2 ws2\">-<span class=\"_ _1b6\"> </span></span>(<span class=\"_ _3\"></span>3)Omregningsdiffer<span class=\"_ _b\"></span>anser<span class=\"_ _6b\"> </span>5<span class=\"_ _133\"> </span>4<span class=\"_ _133\"> </span>9A<span class=\"_ _b\"></span>vsetninger 31.12.2022<span class=\"_ _2b7\"> </span><span class=\"ws2\">110<span class=\"_ _1e0\"> </span>390<span class=\"_ _c7\"> </span>500</span>Merke<span class=\"_ _b\"></span>varevirk<span class=\"_ _b\"></span>somheten A<span class=\"_ _b\"></span>vsetninger for<span class=\"_ _b\"></span> forpliktelser<span class=\"_ _b\"></span> i merkevar<span class=\"_ _b\"></span>evirksomheten best\u00e5r i hovedsak<span class=\"_ _b\"></span> av forpliktelser<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til avsetningsgrupperingen r<span class=\"_ _8\"></span>estruktureringer<span class=\"_ _b\"></span> samt noen mindre<span class=\"_ _b\"></span> personalavsetninger<span class=\"_ _b\"></span>.\u00d8vrig virksomhet N\u00e5r det<span class=\"_ _b\"></span> gjelder \u00f8vrig virksomhet,<span class=\"_ _b\"></span> vedr\u00f8rer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>avsetninger for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>orpliktelser estimert forpliktelse knyt<span class=\"_ _3\"></span>tet til Orklas<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>avgitte gar<span class=\"_ _8\"></span>antier<span class=\"_ _8\"></span> og skadesl\u00f8s-holdelseserkl\u00e6ringer <span class=\"_ _b\"></span>til Norsk Hydro<span class=\"_ _b\"></span> i forbindelse<span class=\"_ _b\"></span> med salg av Sapa,<span class=\"_ _b\"></span> grunneiererstatning <span class=\"_ _b\"></span>og rivningskostnader<span class=\"_ _b\"></span> Sauda samt<span class=\"_ _b\"></span> avsetninger knyt<span class=\"_ _3\"></span>tet til annen <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e vider<span class=\"_ _8\"></span>ef\u00f8rt virk<span class=\"_ _b\"></span>somhet. Orkla<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>har<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i tillegg enk<span class=\"_ _b\"></span>elte av sine ek<span class=\"_ _b\"></span>sponeringer forsikret<span class=\"_ _b\"></span> via et egenforsikringsselsk<span class=\"_ _b\"></span>ap (\u00abcaptive\u00bb), Orkla Insurance<span class=\"_ _b\"></span> Company DA<span class=\"_ _f\"></span>C.<span class=\"_ _b\"></span> Orkla har avsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> for disse<span class=\"_ _b\"></span> eksponeringene. Gjenst\u00e5ende avsetning kny<span class=\"_ _3\"></span>ttet til skadesl\u00f8sholdelseserkl\u00e6ringene<span class=\"_ _8\"></span> til Norsk Hydr<span class=\"_ _b\"></span>o er<span class=\"_ _b\"></span> 286 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>se for<span class=\"_ _b\"></span> \u00f8vrig beskrivelse<span class=\"_ _b\"></span> i note 4.<span class=\"_ _b\"></span> Se f<span class=\"_ _b\"></span>or \u00f8vrig informasjon <span class=\"_ _b\"></span>om sak knyttet til Denofa<span class=\"_ _b\"></span> do<span class=\"_ _b\"></span> Brasil i note 37<span class=\"_ _b\"></span>.A<span class=\"_ _b\"></span>vsetninger som forfaller innen 12 m\u00e5neder<span class=\"_ _b\"></span>, er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>presentert som <span class=\"ws2\"> </span>\u00abAnnen gjeld\u00bb<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(k<span class=\"_ _8\"></span>ortsiktig).<span class=\"_ _337\"></span>Not<span class=\"_ _8\"></span>e 27 K<span class=\"_ _b\"></span>ortsi<span class=\"_ _3\"></span>ktig gjeld P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Ikk<span class=\"_ _8\"></span>e renteb\u00e6rende<span class=\"_ _8\"></span> gjeld er klassifisert som kortsiktig n\u00e5r den er en del av normalt varekr<span class=\"_ _8\"></span>etsl\u00f8p, gjelder<span class=\"_ _8\"></span> for handelsform\u00e5l og har forfall innen 12 m\u00e5neder<span class=\"_ _8\"></span>. Annen gjeld er<span class=\"_ _b\"></span> langsiktig.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>Alle former<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>periodiseringer/avsetninger<span class=\"_ _8\"></span> vil v\u00e6re<span class=\"_ _8\"></span> beheftet med en viss estimatusikkerhet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>P<span class=\"_ _8\"></span>eriodiseringer/avsetninger <span class=\"_ _8\"></span>er ber<span class=\"_ _8\"></span>egnet ut <span class=\"_ _8\"></span>fra <span class=\"_ _8\"></span>forutsetninger<span class=\"_ _8\"></span> p\u00e5 avsetningstidspunktet.<span class=\"_ _b\"></span>  Estimatusikk<span class=\"_ _8\"></span>erhet kny<span class=\"_ _3\"></span>ttet til rabatter o.l.<span class=\"_ _8\"></span> er omtalt<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>note<span class=\"_ _8\"></span> 4.Leverand\u00f8r-<span class=\"_ _b\"></span> og annen handelsgjeldBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Leverand\u00f8rgjeld<span class=\"_ _270\"> </span><span class=\"wse\">6 253<span class=\"_ _139\"> </span>5 561</span>1Annen handelsgjeld1 881<span class=\"_ _50\"> </span>1 725Sum leverand\u00f8r-<span class=\"_ _b\"></span> og annen handelsgjeld<span class=\"_ _122\"> </span><span class=\"ws29\">8 134<span class=\"_ _58\"> </span><span class=\"wse\">7 286</span></span>1 <span class=\"_ _75\"> </span>Inkluder<span class=\"_ _8\"></span>er avsatte<span class=\"_ _8\"></span> rabatter p\u00e5<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>1.637 mill.<span class=\"_ _b\"></span> kroner pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _8\"></span> desember<span class=\"_ _b\"></span> 2022 (1.539 mill. kr<span class=\"_ _8\"></span>oner i <span class=\"_ _8\"></span>2021), se note 4.Annen gjeld (kortsiktig)Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Derivater<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> renteb\u00e6rende<span class=\"_ _92\"> </span>14<span class=\"_ _1a6\"> </span>2Kortsiktig <span class=\"_ _b\"></span>gjeld ikke<span class=\"_ _b\"></span> renteb\u00e6rende<span class=\"_ _29a\"> </span>192<span class=\"_ _1c3\"> </span>135Sum finansiell <span class=\"_ _b\"></span>gjeld ikke<span class=\"_ _8\"></span> renteb\u00e6rende<span class=\"_ _335\"> </span>206<span class=\"_ _1bc\"> </span>137Skyldige off<span class=\"_ _b\"></span>entlige avgifter<span class=\"_ _336\"> </span><span class=\"wse\">1 088<span class=\"_ _224\"> </span><span class=\"ws2\">954</span></span>Skyldig l\u00f8nn og <span class=\"_ _3\"></span>feriepenger<span class=\"_ _21c\"> </span><span class=\"ws25\">1 123<span class=\"_ _143\"> </span>1 140</span>Andre<span class=\"_ _b\"></span> p\u00e5l\u00f8pte k<span class=\"_ _b\"></span>ostnader<span class=\"_ _e8\"> </span><span class=\"wse\">1 309<span class=\"_ _137\"> </span><span class=\"ws25\">1 113</span></span>Sum annen gjeld (k<span class=\"_ _b\"></span>ortsiktig)<span class=\"_ _2e3\"> </span><span class=\"wse\">3<span class=\"_ _8\"></span> 726<span class=\"_ _130\"> </span><span class=\"ls11 ws2\">3 3<span class=\"_ _3\"></span>44</span></span><span class=\"_ _338\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 28 </span>Kap<span class=\"_ _8\"></span>italsty<span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>ng o<span class=\"_ _8\"></span>g fina<span class=\"_ _3\"></span>n<span class=\"_ _8\"></span>si<span class=\"_ _8\"></span>ering Kapital<span class=\"_ _3\"></span>sty<span class=\"_ _3\"></span>ring Konsernets<span class=\"_ _b\"></span> kapitalstyring sk<span class=\"_ _b\"></span>al sikre<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> finansielle handlefrihet p\u00e5 k<span class=\"_ _b\"></span>or<span class=\"_ _3\"></span>t og lang sikt. Det er<span class=\"_ _8\"></span> en m\u00e5lset<span class=\"_ _3\"></span>ting \u00e5 ha en finansiell struktur<span class=\"_ _8\"></span> som gjennom soliditet og kontantstr<span class=\"_ _b\"></span>\u00f8m sikrer en god,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>langsiktig <span class=\"_ _3\"></span>kr<span class=\"_ _8\"></span>edittverdighet samt konk<span class=\"_ _b\"></span>urransedyktig <span class=\"_ _3\"></span>avkastning til aksjon\u00e6r<span class=\"_ _8\"></span>ene<span class=\"_ _8\"></span> gjennom en k<span class=\"_ _b\"></span>ombinasjon av utbyt<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og ver<span class=\"_ _8\"></span>di\u00f8kning p\u00e5<span class=\"_ _8\"></span> aksjen.V<span class=\"_ _b\"></span>ed allokering av<span class=\"_ _b\"></span> kapital til <span class=\"_ _b\"></span>oppkj\u00f8p <span class=\"_ _b\"></span>og \u00f8vrige investeringer<span class=\"_ _b\"></span> legges et kapital <span class=\"_ _3d\"></span>avk<span class=\"_ _8\"></span>astningskrav<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>til grunn,<span class=\"_ _b\"></span> juster<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> f<span class=\"_ _8\"></span>or pr<span class=\"_ _8\"></span>osjektspesifikk<span class=\"_ _b\"></span>e risik<span class=\"_ _b\"></span>ofaktorer<span class=\"_ _b\"></span>. K<span class=\"_ _b\"></span>onsernets kapitalbruk<span class=\"_ _b\"></span> og allok<span class=\"_ _b\"></span>ering er underlagt<span class=\"_ _b\"></span> formaliserte <span class=\"_ _b\"></span>fullmaktstrukturer<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>og beslutningsprosesser i relev<span class=\"_ _b\"></span>ante for<span class=\"_ _b\"></span>a. Ekstern oppl\u00e5ning er<span class=\"_ _b\"></span> sentralisert p\u00e5 morselskapsniv\u00e5, og kapitalbehov<span class=\"_ _b\"></span> i datterselskaper dekk<span class=\"_ _b\"></span>es normalt gjennom interne l\u00e5n, samt eventuelt<span class=\"_ _b\"></span> egenkapital.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Kapitalstruktur<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i datterselskaper<span class=\"_ _8\"></span> tilpasses<span class=\"_ _8\"></span> forretningsmessige<span class=\"_ _8\"></span> hensyn samt juridiske<span class=\"_ _b\"></span> og skattemessige rammebetingelser<span class=\"_ _b\"></span>. Konsernselsk<span class=\"_ _b\"></span>apenes kortsiktige likviditetsbehov styr<span class=\"_ _b\"></span>es sentralt gjennom k<span class=\"_ _b\"></span>onsernkontosystemer<span class=\"_ _f\"></span>. Interne l\u00e5n til deleide datterselskaper<span class=\"_ _b\"></span> gis etter s\u00e6rskilt vurdering,<span class=\"_ _b\"></span> eller ek<span class=\"_ _b\"></span>stern <span class=\"_ _3\"></span>finansiering beny<span class=\"_ _3\"></span>ttes.Orkla har<span class=\"_ _b\"></span> en kredittrating <span class=\"_ _b\"></span>fra Scope<span class=\"_ _b\"></span> Ratings GmbH,<span class=\"_ _b\"></span> med langsiktig utstederrating p\u00e5<span class=\"_ _b\"></span> A-, med <span class=\"_ _b\"></span>stabile utsikter<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>som ble <span class=\"_ _b\"></span>etablert i januar 2022<span class=\"_ _b\"></span> og bekreftet i januar 2023. Tilsv<span class=\"_ _b\"></span>arende rating er gitt for<span class=\"_ _b\"></span> Orklas obligasjonsl\u00e5n (Senior unsecur<span class=\"_ _b\"></span>ed rating). Det <span class=\"_ _b\"></span>er m\u00e5lsatt at k<span class=\"_ _b\"></span>onsernets netto<span class=\"_ _b\"></span> renteb\u00e6rende gjeld over tid ikk<span class=\"_ _b\"></span>e skal overstige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>2,5x<span class=\"_ _8\"></span> EBITD<span class=\"_ _8\"></span>A. Det har ikke<span class=\"_ _b\"></span> v\u00e6rt endringer i Orklas m\u00e5lsettinger og tiln\u00e6rming til kapitalstyring i <span class=\"_ _3\"></span>2022.Konsernets<span class=\"_ _b\"></span> netto renteb\u00e6rende<span class=\"_ _b\"></span> gjeld <span class=\"_ _b\"></span>og egenkapital best\u00e5r<span class=\"_ _b\"></span> av:Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Renteb\u00e6rende<span class=\"_ _b\"></span> gjeld <span class=\"_ _3\"></span>langsiktig<span class=\"_ _29b\"> </span>(13 446)<span class=\"_ _13a\"> </span><span class=\"wse\">(9 215)</span>Renteb\u00e6rende<span class=\"_ _b\"></span> gjeld <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>or<span class=\"_ _3\"></span>tsiktig<span class=\"_ _2f0\"> </span><span class=\"wse\">(3 685)<span class=\"_ _13a\"> </span><span class=\"ws25\">(3 195)</span></span>Renteb\u00e6rende<span class=\"_ _b\"></span> fordringer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>langsiktig<span class=\"_ _2f3\"> </span><span class=\"ws2\">396<span class=\"_ _1e0\"> </span>395</span>Renteb\u00e6rende<span class=\"_ _b\"></span> fordringer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>or<span class=\"_ _3\"></span>tsiktig<span class=\"_ _26b\"> </span><span class=\"ws2\">16<span class=\"_ _237\"> </span>54</span>Kontanter<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ontantekvivalenter<span class=\"_ _197\"> </span><span class=\"wse\">1 502<span class=\"_ _25c\"> </span><span class=\"ws25\">1 127</span></span>Netto renteb\u00e6rende<span class=\"_ _b\"></span> gjeld ekskl. leieforpliktelser<span class=\"_ _113\"> </span><span class=\"wse\">(15 217)<span class=\"_ _150\"> </span>(10 834)</span>Gjeld leieforpliktelser<span class=\"_ _339\"> </span><span class=\"wse\">(1 971)<span class=\"_ _136\"> </span>(1 924)</span>Netto renteb\u00e6rende<span class=\"_ _b\"></span> gjeld<span class=\"_ _30f\"> </span><span class=\"ws25\">(17 188)<span class=\"_ _1a2\"> </span><span class=\"wse\">(12 758)</span></span>1Konsernets<span class=\"_ _b\"></span> egenkapital43 156<span class=\"_ _52\"> </span><span class=\"wse\">39 351</span>Net gearing (netto renteb\u00e6rende gjeld/<span class=\"_ _2fe\"></span>egenkapital)<span class=\"_ _71\"> </span><span class=\"ls2 ws2\">0,40<span class=\"_ _13f\"> </span>0,32</span>1 <span class=\"_ _75\"> </span> <span class=\"_ _291\"></span>Konsernets egenk<span class=\"_ _8\"></span>apital omfatter ogs\u00e5<span class=\"_ _8\"></span> verdien av kontantstr<span class=\"_ _8\"></span>\u00f8msikringer f\u00f8rt som <span class=\"ws2\"> </span>andre<span class=\"_ _8\"></span> poster i <span class=\"_ _8\"></span>totalresultatet.Orklas netto<span class=\"_ _b\"></span> renteb\u00e6rende <span class=\"_ _b\"></span>gjeld \u00f8kte<span class=\"_ _b\"></span> i 2022 med 4,4<span class=\"_ _b\"></span> mrd. kroner<span class=\"_ _b\"></span> p\u00e5virket<span class=\"_ _b\"></span> av kj\u00f8p<span class=\"_ _b\"></span> av <span class=\"_ _b\"></span>selskaper f<span class=\"_ _b\"></span>or 3,<span class=\"_ _b\"></span>1 mrd. kroner<span class=\"_ _f\"></span>, utover<span class=\"_ _b\"></span> ordin\u00e6r<span class=\"_ _8\"></span>e k<span class=\"_ _b\"></span>ontantstr\u00f8mmer<span class=\"_ _f\"></span>, skatt og utby<span class=\"_ _3\"></span>tte. Orkla <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>som industrikonsern ikk<span class=\"_ _b\"></span>e underlagt noen <span class=\"_ _b\"></span>eksternt p\u00e5lagte<span class=\"_ _b\"></span> kapitalkrav<span class=\"_ _f\"></span>. Datterselskapet <span class=\"_ _b\"></span>Orkla Insurance<span class=\"_ _b\"></span> Company<span class=\"_ _8\"></span> D<span class=\"_ _b\"></span>A<span class=\"_ _b\"></span>C (Irland) er<span class=\"_ _b\"></span> underlagt <span class=\"_ _b\"></span>solvenskrav under<span class=\"_ _b\"></span> gjeldende r<span class=\"_ _b\"></span>egelverk i Irland. Kr<span class=\"_ _b\"></span>avene v<span class=\"_ _b\"></span>ar oppfylt i 2022.A<span class=\"_ _b\"></span>vstemming av endring r<span class=\"_ _b\"></span>enteb\u00e6rende poster<span class=\"_ _b\"></span> mot konsernets<span class=\"_ _b\"></span>  k<span class=\"_ _8\"></span>ontantstr\u00f8moppstillingNetto 2022Rente-<span class=\"_ _8\"></span> Rente-<span class=\"_ _8\"></span> rente-<span class=\"_ _8\"></span>  b\u00e6rende<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>b\u00e6rende<span class=\"_ _8\"></span> b\u00e6rende<span class=\"_ _8\"></span> Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOKfordringergjeldgjeldBalanse 1.<span class=\"_ _b\"></span>1.2022<span class=\"_ _303\"> </span><span class=\"wse\">1 576<span class=\"_ _14d\"> </span>(14 334)<span class=\"_ _228\"> </span>(12 758)</span>Balanse 31.<span class=\"_ _b\"></span>12.2022<span class=\"_ _c3\"> </span>1 914<span class=\"_ _150\"> </span><span class=\"ws25\">(19 102)<span class=\"_ _170\"> </span>(17 188)</span>Endring netto renteb\u00e6r<span class=\"_ _b\"></span>ende gjeld<span class=\"_ _15f\"> </span>(338)<span class=\"_ _37\"> </span><span class=\"wse\">4 768<span class=\"_ _19e\"> </span><span class=\"wsc\">4 430</span></span>Herav<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utgj\u00f8r endring k<span class=\"_ _8\"></span>ontanter<span class=\"_ _8\"></span> og 375<span class=\"_ _f0\"> </span>-<span class=\"_ _113\"> </span>375k<span class=\"_ _b\"></span>ontantekvivalenterEndring net<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> renteb\u00e6rende<span class=\"_ _8\"></span> gjeld ekskl.<span class=\"_ _b\"></span> 37<span class=\"_ _4c\"> </span><span class=\"wse\">4 768<span class=\"_ _19e\"> </span>4 805</span>k<span class=\"_ _8\"></span>ontanter og k<span class=\"_ _8\"></span>ontantekvivalenterPos<span class=\"_ _b\"></span>ter uten<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ontanteffekt:Renteb\u00e6rende<span class=\"_ _b\"></span> poster fr<span class=\"_ _b\"></span>a kj\u00f8pte <span class=\"_ _b\"></span>og  -<span class=\"_ _e9\"> </span>(17<span class=\"_ _b\"></span>4)<span class=\"_ _14a\"> </span>(17<span class=\"_ _b\"></span>4)solgte selsk<span class=\"_ _b\"></span>aperRenteb\u00e6rende<span class=\"_ _b\"></span> gjeld nye<span class=\"_ _b\"></span> leieav<span class=\"_ _3\"></span>taler<span class=\"_ _12e\"> </span>-<span class=\"_ _33a\"> </span>(548)<span class=\"_ _4c\"> </span>(548)V<span class=\"_ _b\"></span>alutaeffekt renteb\u00e6r<span class=\"_ _b\"></span>ende poster<span class=\"_ _128\"> </span>2<span class=\"_ _33a\"> </span>(422)<span class=\"_ _4c\"> </span>(420)Netto k<span class=\"_ _8\"></span>ontantstr\u00f8m fr<span class=\"_ _8\"></span>a finansierings-39<span class=\"_ _19e\"> </span><span class=\"ls11\">3 624<span class=\"_ _4c\"> </span></span><span class=\"wse\">3 663</span>aktiviteter i k<span class=\"_ _b\"></span>ontantstr\u00f8moppstillingenNetto 2021Rente-<span class=\"_ _8\"></span> Rente-<span class=\"_ _8\"></span> rente-<span class=\"_ _8\"></span>  b\u00e6rende<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>b\u00e6rende<span class=\"_ _8\"></span> b\u00e6rende<span class=\"_ _8\"></span> Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOKfordringergjeldgjeldBalanse 1.<span class=\"_ _b\"></span>1.2021<span class=\"_ _33b\"> </span><span class=\"wse\">3 643<span class=\"_ _14f\"> </span>(10 023<span class=\"_ _b\"></span>)<span class=\"_ _75\"> </span>(6 380)</span>Balanse 31.<span class=\"_ _b\"></span>12.2021<span class=\"_ _2e3\"> </span>1 5<span class=\"_ _b\"></span>76<span class=\"_ _16b\"> </span>(14<span class=\"_ _8\"></span> 334)<span class=\"_ _228\"> </span>(12 758)Endring netto renteb\u00e6r<span class=\"_ _b\"></span>ende gjeld<span class=\"_ _8f\"> </span><span class=\"ff8 wse\">2 067<span class=\"_ _14a\"> </span>4 311<span class=\"_ _52\"> </span>6 378</span>Herav<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utgj\u00f8r endring k<span class=\"_ _8\"></span>ontanter<span class=\"_ _8\"></span> og (2 086)<span class=\"_ _237\"> </span><span class=\"ws2\">-<span class=\"_ _cd\"> </span></span>(2 086)k<span class=\"_ _b\"></span>ontantekvivalenterEndring net<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> renteb\u00e6rende<span class=\"_ _8\"></span> gjeld ekskl.<span class=\"_ _b\"></span> (19)<span class=\"_ _73\"> </span><span class=\"wse\">4 311<span class=\"_ _19e\"> </span>4 292</span>k<span class=\"_ _8\"></span>ontanter og k<span class=\"_ _8\"></span>ontantekvivalenterPos<span class=\"_ _b\"></span>ter uten<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ontanteffekt:Renteb\u00e6rende<span class=\"_ _b\"></span> poster fr<span class=\"_ _b\"></span>a kj\u00f8pte <span class=\"_ _b\"></span>og  0<span class=\"_ _135\"> </span><span class=\"wse\">(1 219)<span class=\"_ _5a\"> </span>(1 219)</span>solgte selsk<span class=\"_ _b\"></span>aperRenteb\u00e6rende<span class=\"_ _b\"></span> gjeld nye<span class=\"_ _b\"></span> leieav<span class=\"_ _3\"></span>taler<span class=\"_ _12e\"> </span>-<span class=\"_ _15a\"> </span>(614)<span class=\"_ _161\"> </span>(614)V<span class=\"_ _b\"></span>alutaeffekt renteb\u00e6r<span class=\"_ _b\"></span>ende poster<span class=\"_ _33c\"> </span>(4)<span class=\"_ _69\"> </span>644<span class=\"_ _236\"> </span>640Netto k<span class=\"_ _8\"></span>ontantstr\u00f8m fr<span class=\"_ _8\"></span>a finansierings-(23<span class=\"_ _b\"></span>)<span class=\"_ _135\"> </span><span class=\"ws29\">3 122<span class=\"_ _19e\"> </span><span class=\"wse\">3 099</span></span>aktiviteter i k<span class=\"_ _b\"></span>ontantstr\u00f8moppstillingenFinan<span class=\"_ _3\"></span>siering En over<span class=\"_ _b\"></span>ordnet m\u00e5lsetting i Orklas<span class=\"_ _b\"></span> finanspolicy <span class=\"_ _b\"></span>er \u00e5 <span class=\"_ _b\"></span>sikre at<span class=\"_ _b\"></span> konsernet har finansiell handlefrihet p\u00e5 kort og lang sikt til \u00e5 oppn\u00e5 str<span class=\"_ _b\"></span>ategiske<span class=\"_ _b\"></span> og operasjonelle<span class=\"_ _b\"></span> m\u00e5l.Orklas styringsm\u00e5l for<span class=\"_ _b\"></span> finansieringsaktiviteten er \u00e5 opprettholde ubenyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> langsiktige, k<span class=\"_ _b\"></span>ommiterte l\u00e5nerammer<span class=\"_ _f\"></span>, <span class=\"_ _b\"></span>som sammen med <span class=\"_ _8\"></span>tilgjengelige likvide<span class=\"_ _b\"></span> plasseringer er<span class=\"_ _b\"></span> tilstrekk<span class=\"_ _b\"></span>elige til \u00e5 dekk<span class=\"_ _b\"></span>e l\u00e5neforfall og <span class=\"_ _3\"></span>kjente kapitalbehov<span class=\"_ _8\"></span> de<span class=\"_ _8\"></span> n\u00e6rmeste <span class=\"_ _b\"></span>12 m\u00e5neder<span class=\"_ _f\"></span>, i <span class=\"_ _8\"></span>tillegg til <span class=\"_ _b\"></span>en strategisk<span class=\"_ _b\"></span> reserve. Dette inneb\u00e6rer<span class=\"_ _b\"></span> at Orklas l\u00e5neavtaler<span class=\"_ _b\"></span> normalt blir refinansiert <span class=\"_ _b\"></span>ett \u00e5r f<span class=\"_ _b\"></span>\u00f8r forfall,<span class=\"_ _b\"></span> og at k<span class=\"_ _b\"></span>ortsiktig renteb\u00e6rende<span class=\"_ _b\"></span> gjeld til enhver tid er<span class=\"_ _b\"></span> dekket av langsiktige, ubenyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> l\u00e5nerammer<span class=\"_ _f\"></span>. Sertifikat-<span class=\"_ _8\"></span> og pengemark<span class=\"_ _b\"></span>edet benyttes som <span class=\"_ _b\"></span>en likviditetskilde n\u00e5r betingelsene<span class=\"_ _b\"></span> i disse<span class=\"_ _b\"></span> markedene<span class=\"_ _b\"></span> er k<span class=\"_ _b\"></span>onkurransedyktige,<span class=\"_ _b\"></span> som <span class=\"_ _b\"></span>et alternativ til \u00e5 <span class=\"_ _b\"></span>trekk<span class=\"_ _b\"></span>e p\u00e5 langsiktige,<span class=\"_ _b\"></span> kommiterte<span class=\"_ _b\"></span> l\u00e5nerammer<span class=\"_ _b\"></span>. Pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _b\"></span> desember<span class=\"_ _8\"></span> 2022 <span class=\"_ _b\"></span>var det <span class=\"_ _b\"></span>trukket <span class=\"_ _b\"></span>2.421 mill. kroner<span class=\"_ _b\"></span> p\u00e5 disse<span class=\"_ _b\"></span> l\u00e5nerammene (538<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>.  31. desember<span class=\"_ _b\"></span> 2021).Orklas <span class=\"_ _b\"></span>viktigste finansieringskilder<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> bilaterale l\u00e5n fr<span class=\"_ _b\"></span>a relasjonsbank<span class=\"_ _b\"></span>er og l\u00e5n i det<span class=\"_ _b\"></span> norske<span class=\"_ _b\"></span> obligasjonsmark<span class=\"_ _b\"></span>edet. Sentral finansavdeling <span class=\"_ _b\"></span>vurderer<span class=\"_ _b\"></span> til enhver tid ogs\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>andre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>finansieringskilder<span class=\"_ _f\"></span>. Orkla<span class=\"_ _b\"></span> etabler<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i 2021 et rammeverk<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> gr\u00f8nne obligasjonsl\u00e5n,<span class=\"_ _b\"></span> og det er utstedt obligasjoner<span class=\"_ _8\"></span> p\u00e5lydende <span class=\"_ _b\"></span>1.500 mill.<span class=\"_ _b\"></span> kroner under<span class=\"_ _b\"></span> dette rammeverk<span class=\"_ _b\"></span>et.Orkla har<span class=\"_ _b\"></span> i 2022 innfridd l\u00e5n <span class=\"_ _b\"></span>og kansellert l\u00e5neavtaler med l\u00e5nerammer<span class=\"_ _b\"></span> p\u00e5 i alt<span class=\"_ _b\"></span> 3,2 mrd.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>. Det <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>etabler<span class=\"_ _3\"></span>t nye<span class=\"_ _b\"></span> langsiktige l\u00e5n <span class=\"_ _8\"></span>og l\u00e5nerammer<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>5,<span class=\"_ _8\"></span>1 mrd. kroner<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> samt tatt opp<span class=\"_ _8\"></span> l\u00e5n <span class=\"_ _3\"></span>i det norsk<span class=\"_ _8\"></span>e obligasjonsmark<span class=\"_ _b\"></span>edet for<span class=\"_ _8\"></span> 1,<span class=\"_ _b\"></span>75 <span class=\"_ _3\"></span>mrd.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kroner<span class=\"_ _b\"></span> ved salg <span class=\"_ _3\"></span>fr<span class=\"_ _8\"></span>a<span class=\"_ _8\"></span> egenbeholdning. L\u00f8petiden er forlenget<span class=\"_ _8\"></span> med et<span class=\"_ _3\"></span>t \u00e5r <span class=\"_ _b\"></span>for 2,2<span class=\"_ _b\"></span> mrd. kroner<span class=\"_ _b\"></span> av <span class=\"_ _b\"></span>de bilaterale<span class=\"_ _b\"></span> langsiktige l\u00e5nerammene.Orkla har<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> l\u00e5neavtaler med krav<span class=\"_ _b\"></span> til finansielle<span class=\"_ _b\"></span> n\u00f8kkeltall (financial covenants) for k<span class=\"_ _b\"></span>onsernet eller Orkla<span class=\"_ _b\"></span> ASA.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>L\u00e5neavtalene inneholder enk<span class=\"_ _b\"></span>elte begrensninger<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5 salg av virk<span class=\"_ _b\"></span>somheter samt begrensninger<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5 sikk<span class=\"_ _b\"></span>erhetsstillelse, oppl\u00e5ning p\u00e5 datterselskapsniv<span class=\"_ _8\"></span>\u00e5,<span class=\"_ _8\"></span> og kr<span class=\"_ _3\"></span>yssmisligholdsklausuler<span class=\"_ _f\"></span>. Obligasjonsl\u00e5n tatt opp<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>i det<span class=\"_ _8\"></span> norske<span class=\"_ _b\"></span> obligasjonsmark<span class=\"_ _b\"></span>edet b\u00f8rsnoteres.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>B\u00e6rekraft<span class=\"_ _8\"></span> har blitt <span class=\"_ _8\"></span>en naturlig del av<span class=\"_ _b\"></span> Orklas f<span class=\"_ _8\"></span>orretningsmodell.<span class=\"_ _8\"></span> Hensynet <span class=\"_ _8\"></span>til ansvarlig forretningsdrift,<span class=\"_ _b\"></span> og god styring <span class=\"_ _3\"></span>av b\u00e6rekraftsr<span class=\"_ _8\"></span>elatert risiko<span class=\"_ _8\"></span> inng\u00e5r som en integrert del <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> k<span class=\"_ _8\"></span>onsernets investeringsvurderinger<span class=\"_ _f\"></span>. Orklas<span class=\"_ _8\"></span> b\u00e6rekraftsm\u00e5l <span class=\"_ _b\"></span>samt kommersielt attraktive,<span class=\"_ _b\"></span> b\u00e6rekraftsr<span class=\"_ _8\"></span>elaterte forr<span class=\"_ _8\"></span>etningsmuligheter medf<span class=\"_ _8\"></span>\u00f8rer<span class=\"_ _8\"></span> investeringer i produktutvikling <span class=\"_ _b\"></span>og prosessforbedringer<span class=\"_ _b\"></span>, og i enk<span class=\"_ _8\"></span>elte tilf<span class=\"_ _8\"></span>eller oppkj\u00f8p<span class=\"_ _8\"></span> av ny virksomhet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Slik<span class=\"_ _8\"></span>e b\u00e6rekraftsr<span class=\"_ _8\"></span>elaterte investeringer vur<span class=\"_ _8\"></span>deres etter<span class=\"_ _8\"></span> de samme<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>avkastningskriteriene<span class=\"_ _8\"></span> som andre prosjekter<span class=\"_ _b\"></span>. Det er etablert rammeverk<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span> gr<span class=\"_ _8\"></span>\u00f8nne <span class=\"_ _b\"></span>obligasjonsl\u00e5n til finansiering av kv<span class=\"_ _8\"></span>alifiserende<span class=\"_ _8\"></span> investeringer<span class=\"_ _b\"></span>.<span class=\"_ _33d\"></span><span class=\"ff4 ls2 ws2\">Not<span class=\"_ _8\"></span>e 29 </span>Ren<span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>eb\u00e6rende<span class=\"_ _3\"></span> gj<span class=\"_ _3\"></span>eld 1                           Bokf\u00f8rt <span class=\"_ _8\"></span>verdi<span class=\"_ _227\"> </span>                               Virk<span class=\"_ _b\"></span>elig verdiP\u00e5lydende23Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _1fb\"> </span><span class=\"ws3\"> 2022<span class=\"_ _e2\"> </span> 2021<span class=\"_ _f2\"> </span></span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _11c\"> </span>V<span class=\"_ _8\"></span>aluta<span class=\"_ _1c8\"> </span><span class=\"wsf\">i valuta</span>Nom. r<span class=\"_ _8\"></span>enteL\u00f8petidLangsiktig renteb\u00e6rende gjeldObligasjonsl\u00e5nORK 80<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(10694680)<span class=\"_ _10b\"> </span><span class=\"ws2\">881<span class=\"_ _38\"> </span>914<span class=\"_ _f2\"> </span>885<span class=\"_ _8f\"> </span>929<span class=\"_ _323\"> </span>NOK<span class=\"_ _f5\"> </span></span>1 000<span class=\"_ _259\"> </span><span class=\"wsc\">Fast 4,35 %<span class=\"_ _1b2\"> </span><span class=\"ws2\">2013/2024</span></span>ORK 82<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(11731730)<span class=\"_ _33e\"> </span><span class=\"ws2\">-<span class=\"_ _f3\"> </span><span class=\"ls11 ws22\">724<span class=\"_ _240\"> </span></span>-<span class=\"_ _f3\"> </span><span class=\"ls11 ws22\">724<span class=\"_ _323\"> </span></span>NOK<span class=\"_ _f5\"> </span></span>1 500<span class=\"_ _1ae\"> </span><span class=\"ws2\">Nibor +0,69<span class=\"_ _8\"></span> %<span class=\"_ _152\"> </span>2015/2022</span>ORK 83<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(1177<span class=\"_ _b\"></span>4383<span class=\"_ _8\"></span>)<span class=\"_ _33f\"> </span><span class=\"ws2\">675<span class=\"_ _f2\"> </span>675<span class=\"_ _f2\"> </span>675<span class=\"_ _f3\"> </span>680<span class=\"_ _19f\"> </span>NOK<span class=\"_ _85\"> </span></span>1 000<span class=\"_ _160\"> </span><span class=\"ws2\">Nibor<span class=\"_ _b\"></span> +0,85 %<span class=\"_ _152\"> </span>2016/2023</span>ORK 84<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(1177<span class=\"_ _b\"></span>4391)<span class=\"_ _2b6\"> </span><span class=\"ws2\">939<span class=\"_ _8f\"> </span>984<span class=\"_ _8f\"> </span>934<span class=\"_ _89\"> </span>999<span class=\"_ _323\"> </span>NOK<span class=\"_ _f5\"> </span></span>1 000<span class=\"_ _93\"> </span>Fast 2,35 %<span class=\"_ _1b2\"> </span><span class=\"ws2\">2016/2026</span>ORK 87<span class=\"_ _b\"></span> (11095499)<span class=\"_ _340\"> </span><span class=\"wsc\">1 494<span class=\"_ _f5\"> </span></span>1 000<span class=\"_ _85\"> </span><span class=\"wsc\">1 467<span class=\"_ _f5\"> </span></span>1 000<span class=\"_ _323\"> </span><span class=\"ws2\">NOK<span class=\"_ _1a1\"> </span><span class=\"ws25\"> 1 <span class=\"_ _3\"></span>500 <span class=\"_ _1b8\"> </span></span> Nibor +0,62<span class=\"_ _8\"></span> % <span class=\"_ _1c3\"> </span>2021/2027</span>ORK 85<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(11013708)<span class=\"_ _dc\"> </span>1 000<span class=\"_ _f5\"> </span>1 000<span class=\"_ _f2\"> </span><span class=\"ls11 ws22\">97<span class=\"_ _3\"></span>0<span class=\"_ _8f\"> </span></span>996<span class=\"_ _19f\"> </span>NOK<span class=\"_ _227\"> </span> 1 <span class=\"_ _3\"></span>500<span class=\"_ _8\"></span> <span class=\"_ _b3\"> </span><span class=\"ws2\"> Nibor<span class=\"_ _8\"></span> +0,62 % <span class=\"_ _160\"> </span>2021/2028</span>ORK 88<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(11095507)<span class=\"_ _44\"> </span>1 329<span class=\"_ _8f\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _3\"></span>3<span class=\"_ _87\"> </span></span>1 317<span class=\"_ _89\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _3\"></span>4<span class=\"_ _323\"> </span></span>NOK<span class=\"_ _1a1\"> </span> 1 <span class=\"_ _3\"></span>500<span class=\"_ _8\"></span> <span class=\"_ _227\"> </span><span class=\"ws2\"> Fast 2,20 % <span class=\"_ _1ae\"> </span>2021/2029</span>ORK 86<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(11013716)<span class=\"_ _341\"> </span><span class=\"ls48\">444<span class=\"_ _342\"> </span></span><span class=\"ws2\">490<span class=\"_ _f3\"> </span>427<span class=\"_ _342\"> </span>492<span class=\"_ _323\"> </span>NOK<span class=\"_ _1a1\"> </span><span class=\"ws25\"> 1 <span class=\"_ _3\"></span>500 <span class=\"_ _99\"> </span></span> Fast 2,44 % <span class=\"_ _145\"> </span>2021/2031</span>\u00d8vrige obligasjonsl\u00e5n<span class=\"_ _2bd\"> </span><span class=\"ws2\">87<span class=\"_ _f8\"> </span>59<span class=\"_ _15e\"> </span>87<span class=\"_ _f8\"> </span>59</span>Sum obligasjonsl\u00e5n<span class=\"_ _343\"> </span><span class=\"wse\">6 849<span class=\"_ _67\"> </span>6 089<span class=\"_ _84\"> </span>6 762<span class=\"_ _85\"> </span><span class=\"ws29\">6 123</span></span>Herav<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ortsiktig gjeld<span class=\"_ _30a\"> </span><span class=\"ws2\">(679)<span class=\"_ _16c\"> </span>(728)<span class=\"_ _84\"> </span>(679)<span class=\"_ _1b1\"> </span>(728)</span>Bankl\u00e5n<span class=\"_ _285\"> </span><span class=\"wse\">6 949<span class=\"_ _f0\"> </span>3 739<span class=\"_ _227\"> </span>6 949<span class=\"_ _f0\"> </span>3 739</span>Andre<span class=\"_ _b\"></span> l\u00e5n<span class=\"_ _218\"> </span>29<span class=\"_ _8c\"> </span>100<span class=\"_ _f4\"> </span>29<span class=\"_ _8c\"> </span>100Gjeld leieforpliktelser<span class=\"_ _dd\"> </span><span class=\"wse\">1 529<span class=\"_ _f9\"> </span>1 516<span class=\"_ _f5\"> </span>1 529<span class=\"_ _f9\"> </span>1 516</span>Renteb\u00e6rende<span class=\"_ _b\"></span> derivater<span class=\"_ _344\"> </span><span class=\"ws2\">298<span class=\"_ _164\"> </span>15<span class=\"_ _8f\"> </span>298<span class=\"_ _164\"> </span>15</span>Sum langsiktig renteb\u00e6rende<span class=\"_ _b\"></span> gjeld<span class=\"_ _345\"> </span><span class=\"wse\">14 9<span class=\"_ _8\"></span>75<span class=\"_ _81\"> </span>10 731<span class=\"_ _ee\"> </span>14 888<span class=\"_ _b2\"> </span>10 765</span>Kortsiktig renteb\u00e6rende<span class=\"_ _8\"></span> gjeldObligasjonsl\u00e5n, <span class=\"_ _b\"></span>forfall &lt; 1 \u00e5r<span class=\"_ _94\"> </span>679<span class=\"_ _1a9\"> </span>728<span class=\"_ _f3\"> </span>679<span class=\"_ _f2\"> </span>728Bankl\u00e5n, k<span class=\"_ _b\"></span>assekreditter<span class=\"_ _1c1\"> </span>468<span class=\"_ _8b\"> </span>712<span class=\"_ _8f\"> </span>468<span class=\"_ _83\"> </span>712Sertifikater<span class=\"_ _346\"> </span><span class=\"wse\">2 500<span class=\"_ _85\"> </span>1 750<span class=\"_ _f0\"> </span>2 500<span class=\"_ _91\"> </span>1 750</span>Andre<span class=\"_ _b\"></span> l\u00e5n<span class=\"_ _2bc\"> </span>4<span class=\"_ _f6\"> </span>5<span class=\"_ _22d\"> </span>4<span class=\"_ _f6\"> </span>5Gjeld leieforpliktelser<span class=\"_ _24c\"> </span>4<span class=\"_ _3\"></span>43<span class=\"_ _342\"> </span>408<span class=\"_ _342\"> </span>443<span class=\"_ _8f\"> </span>408Renteb\u00e6rende<span class=\"_ _b\"></span> derivater<span class=\"_ _188\"> </span><span class=\"ws2\">33<span class=\"_ _242\"> </span>-<span class=\"_ _f8\"> </span>33<span class=\"_ _242\"> </span>-</span>Sum k<span class=\"_ _8\"></span>ortsiktig renteb\u00e6rende<span class=\"_ _8\"></span> gjeld<span class=\"_ _2f6\"> </span><span class=\"ws29\">4 127<span class=\"_ _f0\"> </span><span class=\"wse\">3 603<span class=\"_ _91\"> </span></span>4 127<span class=\"_ _f0\"> </span><span class=\"wse\">3 603</span></span>Renteb\u00e6rende<span class=\"_ _b\"></span> gjeld<span class=\"_ _74\"> </span>19 102<span class=\"_ _1a\"> </span><span class=\"wse\">14 334<span class=\"_ _1af\"> </span>19 015<span class=\"_ _1a\"> </span>14 368</span>1 <span class=\"_ _75\"> </span>Virk<span class=\"_ _b\"></span>elig verdi f<span class=\"_ _8\"></span>or b\u00f8rsnoterte<span class=\"_ _8\"></span> l\u00e5n er<span class=\"_ _b\"></span> beregnet ut fra<span class=\"_ _b\"></span> ligningskurser<span class=\"_ _8\"></span>, <span class=\"_ _b\"></span>og for andre<span class=\"_ _b\"></span> l\u00e5n er  bokf\u00f8rt verdi benyt<span class=\"_ _3\"></span>tet.2 <span class=\"_ _14d\"> </span>Av<span class=\"_ _8\"></span> p\u00e5lydende bel\u00f8p<span class=\"_ _8\"></span> har k<span class=\"_ _b\"></span>onsernet i enk<span class=\"_ _b\"></span>elte papirer<span class=\"_ _8\"></span> en <span class=\"_ _8\"></span>egenbeholdning som <span class=\"_ _b\"></span>er fratrukk<span class=\"_ _b\"></span>et  i bokf\u00f8rt verdi.3 <span class=\"_ _14d\"> </span>Den nominelle renten <span class=\"_ _8\"></span>gir ikk<span class=\"_ _b\"></span>e uttr<span class=\"_ _3\"></span>ykk<span class=\"_ _b\"></span> for k<span class=\"_ _b\"></span>onsernets reelle<span class=\"_ _8\"></span> rentek<span class=\"_ _8\"></span>ostnad, <span class=\"_ _b\"></span>da det <span class=\"_ _b\"></span>er inng\u00e5tt ulik<span class=\"_ _8\"></span>e rentebytteavtaler<span class=\"_ _8\"></span>. Note<span class=\"_ _b\"></span> 30 viser<span class=\"_ _8\"></span> n\u00e6rmere<span class=\"_ _8\"></span> informasjon <span class=\"_ _8\"></span>om renteniv\u00e5,<span class=\"_ _8\"></span> renterisik<span class=\"_ _b\"></span>o og valutafor<span class=\"_ _8\"></span>deling for gjeldsportef\u00f8ljen.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>L\u00e5n og <span class=\"_ _8\"></span>fordringer<span class=\"_ _8\"></span> regnskapsf<span class=\"_ _8\"></span>\u00f8res<span class=\"_ _8\"></span> til amortisert k<span class=\"_ _8\"></span>ost. <span class=\"_ _b\"></span>Verdiendringer<span class=\"_ _b\"></span> som f\u00f8lge<span class=\"_ _b\"></span> av rente-endringer i l\u00f8pet<span class=\"_ _8\"></span> av renteperioden r<span class=\"_ _8\"></span>esultatf\u00f8res<span class=\"_ _b\"></span> dermed ikke,<span class=\"_ _b\"></span> med unntak for<span class=\"_ _b\"></span> l\u00e5n som er<span class=\"_ _8\"></span> sikringsobjekt i <span class=\"_ _b\"></span>verdisikringer av r<span class=\"_ _8\"></span>enterisik<span class=\"_ _8\"></span>o, <span class=\"_ _8\"></span>se note<span class=\"_ _b\"></span> 31. Obligasjoner<span class=\"_ _b\"></span> utstedt av <span class=\"_ _8\"></span>Orkla, i <span class=\"_ _8\"></span>egen beholdning, r<span class=\"_ _8\"></span>egnskapsf\u00f8res<span class=\"_ _b\"></span> til amortisert kost<span class=\"_ _8\"></span> som reduk<span class=\"_ _b\"></span>sjon av gjelden.Forfallsfordeling renteb\u00e6r<span class=\"_ _b\"></span>ende gjeld <span class=\"_ _b\"></span>og ubeny<span class=\"_ _3\"></span>ttede l\u00e5ner<span class=\"_ _8\"></span>ammerRenteb\u00e6rende<span class=\"_ _b\"></span> gjeld<span class=\"_ _1ae\"> </span><span class=\"ws2\">             Ubeny<span class=\"_ _3\"></span>ttede l\u00e5ner<span class=\"_ _8\"></span>ammer</span>Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _293\"> </span>2022<span class=\"_ _262\"> </span>2021<span class=\"_ _187\"> </span>2022<span class=\"_ _262\"> </span>2021Forfall &lt; 1 \u00e5r<span class=\"_ _e6\"> </span>4 127<span class=\"_ _23a\"> </span><span class=\"wse\">3 701<span class=\"_ _347\"> </span></span>-<span class=\"_ _262\"> </span>691Forfall 1\u20133 <span class=\"_ _3\"></span>\u00e5r<span class=\"_ _95\"> </span><span class=\"wse\">4 382<span class=\"_ _23a\"> </span></span>3 106<span class=\"_ _240\"> </span><span class=\"ls11 wsc\">2 197<span class=\"_ _1b7\"> </span></span><span class=\"wse\">2<span class=\"_ _8\"></span> 733</span>Forfall 3\u20135 \u00e5r<span class=\"_ _8b\"> </span>4 538<span class=\"_ _161\"> </span>2 790<span class=\"_ _293\"> </span>4 871<span class=\"_ _161\"> </span>3 796Forfall &gt; 5 \u00e5r<span class=\"_ _11d\"> </span><span class=\"wse\">6 055<span class=\"_ _a5\"> </span>4 737<span class=\"_ _347\"> </span></span>-<span class=\"_ _f5\"> </span>-19 102<span class=\"_ _77\"> </span><span class=\"wse\">14 334<span class=\"_ _29e\"> </span>7<span class=\"_ _8\"></span> 068<span class=\"_ _1b7\"> </span>7<span class=\"_ _b\"></span> 220</span>Konsernets<span class=\"_ _b\"></span> ubeny<span class=\"_ _3\"></span>ttede l\u00e5ner<span class=\"_ _8\"></span>ammer<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> fler<span class=\"_ _3\"></span>v<span class=\"_ _8\"></span>alutal\u00e5neavtaler med <span class=\"_ _8\"></span>fly<span class=\"_ _3\"></span>tende<span class=\"_ _b\"></span> rente<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>flek<span class=\"_ _8\"></span>sible<span class=\"_ _8\"></span> trekkbel\u00f8p/-perioder<span class=\"_ _f\"></span>. Rammebel\u00f8p er<span class=\"_ _8\"></span> denominert <span class=\"_ _3\"></span>i NOK, EUR, SEK<span class=\"_ _b\"></span> og DKK.Gjennomsnittlig gjenv\u00e6r<span class=\"_ _b\"></span>ende l\u00f8petid for<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> gjeld (<span class=\"_ _b\"></span>ekskl.<span class=\"_ _b\"></span> leasing gjeld) og ubenyttede l\u00e5nerammer<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember<span class=\"_ _b\"></span> 2022 v<span class=\"_ _b\"></span>ar 3,6 \u00e5r<span class=\"_ _f\"></span>, mot<span class=\"_ _8\"></span> 3,5 \u00e5r<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember 2021.I tillegg har<span class=\"_ _b\"></span> konsernet<span class=\"_ _b\"></span> konsernk<span class=\"_ _b\"></span>ontosystemer <span class=\"_ _b\"></span>og kontoer<span class=\"_ _b\"></span> med kortsiktige<span class=\"_ _b\"></span> kredittrammer<span class=\"_ _f\"></span>. Kredittrammene<span class=\"_ _b\"></span> kommer<span class=\"_ _b\"></span> i tillegg <span class=\"_ _8\"></span>til ubenyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> k<span class=\"_ _b\"></span>ommiter<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> l\u00e5nerammer<span class=\"_ _f\"></span>.<span class=\"_ _348\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 30 </span>Fi<span class=\"_ _3\"></span>nans<span class=\"_ _b\"></span>iell r<span class=\"_ _3\"></span>is<span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>o I noten beskrives k<span class=\"_ _b\"></span>onsernets <span class=\"_ _b\"></span>finansielle risik<span class=\"_ _b\"></span>oer innenfor<span class=\"_ _b\"></span> hver<span class=\"_ _3\"></span>t av<span class=\"_ _b\"></span> forretningsomr<span class=\"_ _b\"></span>\u00e5dene samt styringen av disse.<span class=\"_ _b\"></span> Videre presenteres<span class=\"_ _b\"></span> mark<span class=\"_ _b\"></span>edsrisikoen knyttet til finansielle<span class=\"_ _b\"></span> instrumenter (v<span class=\"_ _b\"></span>alutarisiko,<span class=\"_ _b\"></span> renterisiko<span class=\"_ _b\"></span> og r\u00e5var<span class=\"_ _b\"></span>eprisrisiko<span class=\"_ _b\"></span>), likviditetsrisik<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>og kredittrisiko.<span class=\"_ _b\"></span> I tillegg <span class=\"_ _b\"></span>til l\u00e5n og fordringer<span class=\"_ _b\"></span> best\u00e5r <span class=\"_ _b\"></span>de finansielle<span class=\"_ _b\"></span> instrumentene av <span class=\"_ _b\"></span>derivater <span class=\"_ _b\"></span>som beny<span class=\"_ _3\"></span>ttes som sikring av markedsrisik<span class=\"_ _b\"></span>o. I <span class=\"_ _3\"></span>note<span class=\"_ _8\"></span> 31 omtales deriv<span class=\"_ _8\"></span>ater og sikringsf<span class=\"_ _8\"></span>orhold mer detaljert.(<span class=\"_ _b\"></span>I) Orga<span class=\"_ _8\"></span>niserin<span class=\"_ _8\"></span>g av fina<span class=\"_ _8\"></span>nsiell risi<span class=\"_ _8\"></span>k<span class=\"_ _b\"></span>os<span class=\"_ _3\"></span>tyring Orkla har en internasjonal virksomhet<span class=\"_ _b\"></span> og er utsat<span class=\"_ _3\"></span>t for<span class=\"_ _b\"></span> valutarisik<span class=\"_ _8\"></span>o,<span class=\"_ _8\"></span> renterisik<span class=\"_ _b\"></span>o, r\u00e5v<span class=\"_ _b\"></span>areprisrisiko,<span class=\"_ _b\"></span> likviditetsrisiko<span class=\"_ _b\"></span> og kredittrisik<span class=\"_ _b\"></span>o. K<span class=\"_ _b\"></span>onsernet benyt<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>derivater<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og andre<span class=\"_ _8\"></span> finansielle<span class=\"_ _b\"></span> instrumenter f<span class=\"_ _8\"></span>or \u00e5<span class=\"_ _b\"></span> redusere<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>disse risik<span class=\"_ _b\"></span>oene i henhold til k<span class=\"_ _b\"></span>onsernets <span class=\"_ _b\"></span>finanspolicy.<span class=\"_ _b\"></span> Ansvar<span class=\"_ _b\"></span>et for<span class=\"_ _b\"></span> styring av finansiell risiko<span class=\"_ _b\"></span> er delt mellom forretningsomr\u00e5dene,<span class=\"_ _b\"></span> som styrer risikoen knyt<span class=\"_ _3\"></span>tet til forr<span class=\"_ _8\"></span>etningsprosesser<span class=\"_ _f\"></span>, og konsernniv<span class=\"_ _8\"></span>\u00e5,<span class=\"_ _8\"></span> som <span class=\"_ _3\"></span>har<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ansvar<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or sentraliserte aktiviteter som finansiering og rente- og v<span class=\"_ _b\"></span>alutastyring. Sen<span class=\"_ _3\"></span>traliser<span class=\"_ _3\"></span>t ris<span class=\"_ _3\"></span>ik<span class=\"_ _b\"></span>o<span class=\"_ _3\"></span>sty<span class=\"_ _3\"></span>ring Orkla har en sentr<span class=\"_ _b\"></span>aliser<span class=\"_ _3\"></span>t finansfunk<span class=\"_ _8\"></span>sjon.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Denne<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har<span class=\"_ _8\"></span> som sine<span class=\"_ _8\"></span> viktigste oppgaver \u00e5<span class=\"_ _b\"></span> sikre<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> finansielle handlefrihet<span class=\"_ _b\"></span> p\u00e5 k<span class=\"_ _b\"></span>or<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>og lang sikt samt f\u00f8lge<span class=\"_ _b\"></span> opp og styre<span class=\"_ _b\"></span> finansiell <span class=\"_ _3\"></span>risik<span class=\"_ _8\"></span>o<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>i samarbeid med de enk<span class=\"_ _b\"></span>elte driftsenheter<span class=\"_ _b\"></span>. Retningslinjene<span class=\"_ _b\"></span> for finansfunk<span class=\"_ _b\"></span>sjonen er fastlagt<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i k<span class=\"_ _8\"></span>onsernets<span class=\"_ _8\"></span> finanspolicy<span class=\"_ _b\"></span>. Orklas<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ledergruppe<span class=\"_ _8\"></span> overv\u00e5k<span class=\"_ _8\"></span>er den finansielle<span class=\"_ _8\"></span> risikoen gjennom l\u00f8pende r<span class=\"_ _b\"></span>appor<span class=\"_ _3\"></span>tering <span class=\"_ _8\"></span>og m\u00f8ter<span class=\"_ _8\"></span> i Orkla<span class=\"_ _b\"></span> T<span class=\"_ _f\"></span>reasur<span class=\"_ _3\"></span>y<span class=\"_ _b\"></span> Committee. Sentr<span class=\"_ _8\"></span>al finansavdeling fungerer som k<span class=\"_ _b\"></span>onsernbank og forest\u00e5r<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>hovedregel alle eksterne<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>l\u00e5neopptak<span class=\"_ _8\"></span> og sikringstransak<span class=\"_ _b\"></span>sjoner i <span class=\"_ _3\"></span>renter<span class=\"_ _b\"></span> og valuta. Fullmakt til l\u00e5neopptak <span class=\"_ _b\"></span>og inng\u00e5else av<span class=\"_ _b\"></span> derivatrammeavtaler<span class=\"_ _b\"></span> gis \u00e5rlig av<span class=\"_ _b\"></span> styret.<span class=\"_ _b\"></span> Det ligger et<span class=\"_ _b\"></span> sikringsorienter<span class=\"_ _3\"></span>t syn til grunn for<span class=\"_ _b\"></span> styring <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> finansavdelingens posisjoner<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>slik at alle<span class=\"_ _b\"></span> transak<span class=\"_ _b\"></span>sjoner med finansielle<span class=\"_ _b\"></span> instrumenter har<span class=\"_ _b\"></span> motpost i underliggende<span class=\"_ _b\"></span> forretningsmessige<span class=\"_ _b\"></span> sikringsbehov<span class=\"_ _b\"></span>. Finansiell risik<span class=\"_ _b\"></span>o i<span class=\"_ _3\"></span> f<span class=\"_ _8\"></span>orretningsomr\u00e5dene Nedenfor<span class=\"_ _b\"></span> beskrives de<span class=\"_ _b\"></span> viktigste<span class=\"_ _b\"></span> risikofaktorene<span class=\"_ _b\"></span> innen forretningsomr<span class=\"_ _b\"></span>\u00e5dene samt styringen av disse.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>I denne sammenhengen er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>finansiell risik<span class=\"_ _8\"></span>o<span class=\"_ _8\"></span> omtalt som risik<span class=\"_ _b\"></span>o knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til finansielle instrumenter<span class=\"_ _f\"></span>. Disse<span class=\"_ _b\"></span> kan enten <span class=\"_ _b\"></span>v\u00e6re<span class=\"_ _8\"></span> sikringsinstrumenter for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>underliggende<span class=\"_ _8\"></span> risiko<span class=\"_ _b\"></span> eller selv<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>betr<span class=\"_ _8\"></span>aktes<span class=\"_ _8\"></span> som en kilde <span class=\"_ _b\"></span>til risiko.<span class=\"_ _b\"></span> Markedsrisik<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>som ikke<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> sikret med <span class=\"_ _b\"></span>finansielle instrumenter<span class=\"_ _b\"></span>, er ogs\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ommenter<span class=\"_ _3\"></span>t.Merke<span class=\"_ _b\"></span>varevirk<span class=\"_ _b\"></span>somheten Enhetene innenf<span class=\"_ _b\"></span>or dette<span class=\"_ _b\"></span> omr\u00e5det <span class=\"_ _b\"></span>er prim\u00e6rt hjemmeh\u00f8rende<span class=\"_ _b\"></span> i de<span class=\"_ _b\"></span> nordiske<span class=\"_ _b\"></span> og baltisk<span class=\"_ _b\"></span>e landene <span class=\"_ _b\"></span>samt Sentral-/<span class=\"_ _f\"></span>\u00d8st-Europa<span class=\"_ _8\"></span> og India.<span class=\"_ _b\"></span> Produksjon <span class=\"_ _b\"></span>og salg skjer<span class=\"_ _b\"></span> hovedsakelig i <span class=\"_ _b\"></span>de lokale<span class=\"_ _b\"></span> markedene.<span class=\"_ _b\"></span> En betydelig andel av innsatsfaktorene<span class=\"_ _b\"></span> og enkelte<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fer<span class=\"_ _8\"></span>digvar<span class=\"_ _8\"></span>er importeres. De <span class=\"_ _b\"></span>viktigste kildene<span class=\"_ _b\"></span> til finansiell risik<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>er prisrisik<span class=\"_ _b\"></span>o p\u00e5 jor<span class=\"_ _b\"></span>dbruksvarer<span class=\"_ _b\"></span> og ingredienser<span class=\"_ _b\"></span> i matvareproduk<span class=\"_ _b\"></span>sjon, risik<span class=\"_ _b\"></span>o p\u00e5 <span class=\"_ _b\"></span>energik<span class=\"_ _b\"></span>ostnader samt<span class=\"_ _b\"></span> valutarisik<span class=\"_ _b\"></span>o p\u00e5<span class=\"_ _b\"></span> impor<span class=\"_ _3\"></span>terte <span class=\"_ _b\"></span>varer<span class=\"_ _f\"></span>. Prisrisik<span class=\"_ _b\"></span>oen p\u00e5 r\u00e5v<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>styres<span class=\"_ _8\"></span> normalt gjennom innkj\u00f8ps- og salgsk<span class=\"_ _b\"></span>ontrakter<span class=\"_ _b\"></span>. Den st\u00f8rste valutarisik<span class=\"_ _b\"></span>oen er knyt<span class=\"_ _3\"></span>tet til innkj\u00f8p i EUR<span class=\"_ _b\"></span> i norske<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>svenske<span class=\"_ _b\"></span> selskaper<span class=\"_ _f\"></span>. K<span class=\"_ _8\"></span>ontraktsfestede<span class=\"_ _b\"></span> og inng\u00e5tte transak<span class=\"_ _b\"></span>sjoner sikres<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>med valutatermink<span class=\"_ _b\"></span>ontrakter mot det enk<span class=\"_ _b\"></span>elte selsk<span class=\"_ _8\"></span>aps<span class=\"_ _8\"></span> funksjonelle<span class=\"_ _b\"></span> valuta. V<span class=\"_ _f\"></span>alutarisiko<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til for<span class=\"_ _3\"></span>ventede,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e-kontr<span class=\"_ _8\"></span>aktsfestede<span class=\"_ _8\"></span> k<span class=\"_ _b\"></span>ontantstr\u00f8mmer<span class=\"_ _b\"></span>, sikres<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i begrenset omfang.<span class=\"_ _8\"></span> Det er ogs\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>inng\u00e5tt sikringer<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> prisrisik<span class=\"_ _b\"></span>o p\u00e5 gass.Hydro<span class=\"_ _b\"></span> Po<span class=\"_ _b\"></span>wer Hydro<span class=\"_ _b\"></span> Power<span class=\"_ _b\"></span> er <span class=\"_ _b\"></span>en betydelig produsent av<span class=\"_ _b\"></span> elektrisk kr<span class=\"_ _b\"></span>aft, se<span class=\"_ _b\"></span> note 34.<span class=\"_ _b\"></span> En stor<span class=\"_ _b\"></span> del av kr<span class=\"_ _b\"></span>aft <span class=\"_ _22a\"></span>produk<span class=\"_ _8\"></span>sjonen <span class=\"_ _8\"></span>selges p\u00e5<span class=\"_ _b\"></span> langsiktige avtaler<span class=\"_ _b\"></span>, mens<span class=\"_ _b\"></span> produksjon ut<span class=\"_ _8\"></span> over dette<span class=\"_ _b\"></span> selges i spotmarkedet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Dersom <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ontraktsforpliktelser<span class=\"_ _b\"></span> overstiger tilgjengelig kraft <span class=\"_ _b\"></span>fra <span class=\"_ _b\"></span>egen produksjon,<span class=\"_ _b\"></span> dekk<span class=\"_ _b\"></span>es dette<span class=\"_ _b\"></span> inn gjennom kraftkj\u00f8p<span class=\"_ _b\"></span> i mark<span class=\"_ _b\"></span>edet. (<span class=\"_ _b\"></span>II) K<span class=\"_ _8\"></span>ategorier a<span class=\"_ _b\"></span>v finansiell risi<span class=\"_ _8\"></span>k<span class=\"_ _b\"></span>o V<span class=\"_ _b\"></span>alut<span class=\"_ _3\"></span>arisik<span class=\"_ _8\"></span>o Ettersom norske<span class=\"_ _b\"></span> kroner <span class=\"_ _b\"></span>er k<span class=\"_ _b\"></span>onsernets presentasjonsv<span class=\"_ _b\"></span>aluta, er<span class=\"_ _b\"></span> Orkla<span class=\"_ _b\"></span> eksponert <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>omregningsrisiko<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet <span class=\"_ _8\"></span>til k<span class=\"_ _b\"></span>onsernets utenlandsk<span class=\"_ _b\"></span>e nettoinvesteringer<span class=\"_ _b\"></span>. Orkla<span class=\"_ _b\"></span> s\u00f8ker<span class=\"_ _b\"></span> s\u00e5 langt som <span class=\"_ _3\"></span>mulig \u00e5 ha en valutaf<span class=\"_ _8\"></span>ordeling av r<span class=\"_ _b\"></span>enteb\u00e6rende <span class=\"_ _b\"></span>gjeld lik den r<span class=\"_ _b\"></span>elative for<span class=\"_ _b\"></span>delingen av enhetenes<span class=\"_ _b\"></span> verdi i hver<span class=\"_ _b\"></span> av de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utenlandsk<span class=\"_ _b\"></span>e enhetenes<span class=\"_ _8\"></span> hjemmevalutaer<span class=\"_ _b\"></span>. Dette gir<span class=\"_ _8\"></span> en tiln\u00e6rmet lik sikringsgrad i <span class=\"_ _3\"></span>alle<span class=\"_ _8\"></span> valutaer<span class=\"_ _f\"></span>, der<span class=\"_ _8\"></span> renteb\u00e6rende<span class=\"_ _8\"></span> gjeld sikrer<span class=\"_ _8\"></span> valutarisik<span class=\"_ _b\"></span>oen <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> enhetenes ver<span class=\"_ _b\"></span>di <span class=\"_ _3\"></span>(<span class=\"_ _b\"></span>enterprise value).<span class=\"_ _b\"></span> V<span class=\"_ _8\"></span>alutafor<span class=\"_ _8\"></span>delt gjeld vises<span class=\"_ _8\"></span> i tabell <span class=\"_ _3\"></span>2b.Regnskapsmessig r<span class=\"_ _b\"></span>eduseres <span class=\"_ _b\"></span>omregningseksponering p\u00e5<span class=\"_ _b\"></span> utenlandske<span class=\"_ _b\"></span> nettoinvesteringer av<span class=\"_ _b\"></span> net<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> renteb\u00e6r<span class=\"_ _8\"></span>ende <span class=\"_ _b\"></span>gjeld i samme<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>valuta.<span class=\"_ _8\"></span> Denne<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> sammensatt av sikring av utl\u00e5n <span class=\"_ _3\"></span>fra<span class=\"_ _b\"></span> Orkla A<span class=\"_ _8\"></span>S<span class=\"_ _8\"></span>A til datterselskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i deres<span class=\"_ _b\"></span> lokale<span class=\"_ _b\"></span> valuta og sikring av nettoinvesteringer etter IFRS<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>9.<span class=\"_ _8\"></span> Orkla<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>bruk<span class=\"_ _b\"></span>er prim\u00e6rt l\u00e5n og <span class=\"_ _b\"></span>valutaterminer <span class=\"_ _b\"></span>for \u00e5<span class=\"_ _b\"></span> sikre<span class=\"_ _b\"></span> internl\u00e5n og nettoinvesteringer i utenlandsk<span class=\"_ _b\"></span>e <span class=\"_ _3a\"> </span>datter selskaper<span class=\"_ _f\"></span>. P\u00e5<span class=\"_ _b\"></span> operasjonelt niv\u00e5 sikr<span class=\"_ _b\"></span>es transak<span class=\"_ _b\"></span>sjonsrisikoen mot hver enhets funksjonelle<span class=\"_ _b\"></span> valuta<span class=\"_ _b\"></span> som beskrevet<span class=\"_ _b\"></span> under (I) <span class=\"_ _b\"></span>\u00abOrganisering av finansiell risik<span class=\"_ _b\"></span>ostyring\u00bb. Orkla anvender sikringsbokf<span class=\"_ _b\"></span>\u00f8ring <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> de fleste sikringer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> fremtidige<span class=\"_ _b\"></span> transak<span class=\"_ _b\"></span>sjoner<span class=\"_ _b\"></span>, prim\u00e6rt k<span class=\"_ _b\"></span>ontantstr\u00f8msikringer<span class=\"_ _b\"></span>. De<span class=\"_ _b\"></span> ulike<span class=\"_ _b\"></span> typene av<span class=\"_ _b\"></span> sikringer <span class=\"_ _b\"></span>er n\u00e6rmere<span class=\"_ _b\"></span> beskrevet i note<span class=\"_ _b\"></span> 31. Konsernets<span class=\"_ _b\"></span> utest\u00e5ende <span class=\"_ _b\"></span>sikringer av <span class=\"_ _b\"></span>fremtidige <span class=\"_ _b\"></span>transaksjoner<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>.  31. desember<span class=\"_ _b\"></span> 2022 vises i tabell 1.T<span class=\"_ _b\"></span>abell 11Utest\u00e5ende v<span class=\"_ _b\"></span>alutaforretninger kny<span class=\"_ _3\"></span>ttet til sikring <span class=\"_ _3\"></span><span class=\"ws2\"> </span>av <span class=\"_ _b\"></span>fremtidige inntekter<span class=\"_ _b\"></span> og k<span class=\"_ _8\"></span>ostnaderSikringsbel\u00f8p i mill.<span class=\"_ _b\"></span> valutaKj\u00f8psvaluta<span class=\"_ _1c5\"> </span>V<span class=\"_ _8\"></span>alutabel\u00f8p<span class=\"_ _84\"> </span>Salgsvaluta<span class=\"_ _cd\"> </span>V<span class=\"_ _8\"></span>alutabel\u00f8p<span class=\"_ _2c5\"> </span>ForfallEUR<span class=\"_ _128\"> </span>8<span class=\"_ _1b1\"> </span>NOK<span class=\"_ _245\"> </span>82<span class=\"_ _22d\"> </span>2023EUR<span class=\"_ _128\"> </span>5<span class=\"_ _1b1\"> </span>SEK<span class=\"_ _e0\"> </span>56<span class=\"_ _22d\"> </span>2023EUR<span class=\"_ _128\"> </span>3<span class=\"_ _84\"> </span>USD<span class=\"_ _11c\"> </span>3<span class=\"_ _22d\"> </span>2023EUR<span class=\"_ _128\"> </span>4<span class=\"_ _84\"> </span>GBP<span class=\"_ _be\"> </span>3<span class=\"_ _22d\"> </span>2023CHF<span class=\"_ _187\"> </span>4<span class=\"_ _1b1\"> </span>NOK<span class=\"_ _264\"> </span>40<span class=\"_ _22d\"> </span>2023USD<span class=\"_ _187\"> </span>4<span class=\"_ _84\"> </span>DKK<span class=\"_ _12d\"> </span>28<span class=\"_ _22d\"> </span>20231 <span class=\"_ _291\"></span> <span class=\"_ _75\"> </span>Valutapar<span class=\"_ _b\"></span> der net<span class=\"_ _3\"></span>tosummen av sikringene<span class=\"_ _b\"></span> er st\u00f8rre enn 20 mill. kroner<span class=\"_ _b\"></span>. Renterisi<span class=\"_ _8\"></span>k<span class=\"_ _b\"></span>o<span class=\"_ _3\"></span> Orklas r<span class=\"_ _b\"></span>enterisiko<span class=\"_ _b\"></span> er hovedsak<span class=\"_ _b\"></span>elig knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til konsernets<span class=\"_ _b\"></span> gjeldsportef\u00f8lje.<span class=\"_ _8\"></span> Denne risik<span class=\"_ _b\"></span>oen styr<span class=\"_ _b\"></span>es p\u00e5 k<span class=\"_ _b\"></span>onsernniv\u00e5.<span class=\"_ _b\"></span> Konsernet har<span class=\"_ _b\"></span> som m\u00e5lsetting at rentek<span class=\"_ _b\"></span>ostnadene i hovedsak<span class=\"_ _b\"></span> skal <span class=\"_ _b\"></span>f\u00f8lge <span class=\"_ _b\"></span>den generelle<span class=\"_ _b\"></span> utviklingen i pengemark<span class=\"_ _b\"></span>edet. Et m\u00e5lsatt mak<span class=\"_ _b\"></span>simalt netto gjeldsniv<span class=\"_ _b\"></span>\u00e5 p\u00e5 <span class=\"_ _b\"></span>2,5x EBITD<span class=\"_ _b\"></span>A begrenser<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> renterisiko.<span class=\"_ _b\"></span> Rentesikring kan <span class=\"_ _b\"></span>etableres <span class=\"_ _b\"></span>dersom gjelden vesentlig overstiger m\u00e5lsatt maksimalniv\u00e5,<span class=\"_ _b\"></span> eller konsernets<span class=\"_ _b\"></span> renterisik<span class=\"_ _b\"></span>o har \u00f8kt grunnet<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>andre<span class=\"_ _8\"></span> ek<span class=\"_ _8\"></span>straordin\u00e6r<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> forhold.Gjeldsportef\u00f8ljens rentebindingsprofil dannes<span class=\"_ _b\"></span> gjennom valg av rentebinding p\u00e5 k<span class=\"_ _b\"></span>onsernets l\u00e5n <span class=\"_ _b\"></span>samt bruk av<span class=\"_ _b\"></span> valuta-<span class=\"_ _b\"></span> og rentederiv<span class=\"_ _b\"></span>ater<span class=\"_ _b\"></span>. Pr<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>31. desember<span class=\"_ _b\"></span> 2022 <span class=\"_ _b\"></span>er hele k<span class=\"_ _b\"></span>onsernets r<span class=\"_ _b\"></span>enteb\u00e6rende <span class=\"_ _b\"></span>gjeld (ek<span class=\"_ _b\"></span>skl. leieforpliktelser) <span class=\"_ _b\"></span>til flytende rente<span class=\"_ _b\"></span> (96 % pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember<span class=\"_ _b\"></span> 2021), <span class=\"_ _b\"></span>og gjennomsnittlig rentebinding er <span class=\"_ _b\"></span>0,1 \u00e5r (0,4<span class=\"_ _b\"></span> \u00e5r pr<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>31. desember<span class=\"_ _b\"></span> 2021). R<span class=\"_ _b\"></span>enteeksponeringen knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til rentefornyelser<span class=\"_ _b\"></span> for konsernets<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>renteb\u00e6r<span class=\"_ _8\"></span>ende<span class=\"_ _8\"></span> gjeld fordelt p\u00e5 v<span class=\"_ _8\"></span>aluta<span class=\"_ _8\"></span> og finansielle instrumenter er<span class=\"_ _b\"></span> vist i tabell <span class=\"_ _3\"></span>2a<span class=\"_ _8\"></span> og 2b.T<span class=\"_ _b\"></span>abell 2aInstrument- og rentebindingsfor<span class=\"_ _b\"></span>delt <span class=\"_ _3\"></span>renteb\u00e6r<span class=\"_ _8\"></span>ende<span class=\"_ _8\"></span> gjeld2022 2021 Neste r<span class=\"_ _8\"></span>entereguleringNeste r<span class=\"_ _8\"></span>entereguleringBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _198\"> </span>2022<span class=\"_ _4a\"> </span>0\u20133 md.<span class=\"_ _349\"> </span>3\u20136 md.<span class=\"_ _162\"> </span>6\u201312 md.<span class=\"_ _62\"> </span>1\u20133 \u00e5r<span class=\"_ _62\"> </span>3\u20135 \u00e5r<span class=\"_ _4c\"> </span><span class=\"ws3\">&gt; 5 \u00e5r<span class=\"_ _11e\"> </span></span>2021<span class=\"_ _75\"> </span>0\u20133 md.<span class=\"_ _75\"> </span>3\u20136 md.<span class=\"_ _162\"> </span>6\u201312 md.<span class=\"_ _13a\"> </span>1\u20133 \u00e5r<span class=\"_ _62\"> </span>3\u20135 \u00e5r<span class=\"_ _4c\"> </span><span class=\"ws3\">&gt; 5 \u00e5r</span>Obligasjonsl\u00e5n<span class=\"_ _30b\"> </span><span class=\"ff8 wse\">6 850<span class=\"_ _60\"> </span></span><span class=\"ls13 ws22\">3 2<span class=\"_ _3\"></span>57<span class=\"_ _6c\"> </span></span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _73\"> </span>881<span class=\"_ _1a4\"> </span>939<span class=\"_ _61\"> </span>1 773<span class=\"_ _119\"> </span>6 089<span class=\"_ _154\"> </span><span class=\"wsc\">3 403<span class=\"_ _262\"> </span></span>55<span class=\"_ _6c\"> </span>-<span class=\"_ _19e\"> </span>914<span class=\"_ _161\"> </span>984<span class=\"_ _1b7\"> </span>733Bankl\u00e5n<span class=\"_ _1ff\"> </span><span class=\"ff8 ls13 ws7a\">7 197<span class=\"_ _5a\"> </span></span><span class=\"wse\">6 853<span class=\"_ _212\"> </span></span>344<span class=\"_ _6c\"> </span>-<span class=\"_ _144\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _2ca\"> </span><span class=\"ls11\">4 078<span class=\"_ _75\"> </span></span><span class=\"wse\">4 016<span class=\"_ _1d0\"> </span></span>62<span class=\"_ _6c\"> </span>-<span class=\"_ _153\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-Sertifikatl\u00e5n<span class=\"_ _1ac\"> </span><span class=\"ff8 wse\">2 500<span class=\"_ _77\"> </span><span class=\"ff2\">1 000<span class=\"_ _5a\"> </span>1 500<span class=\"_ _6c\"> </span></span></span>-<span class=\"_ _144\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _ef\"> </span><span class=\"wse\">1 750<span class=\"_ _55\"> </span>1 750<span class=\"_ _1af\"> </span></span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _153\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _1bc\"> </span>-Kassekr<span class=\"_ _b\"></span>edit<span class=\"_ _3\"></span>t<span class=\"_ _336\"> </span><span class=\"ff8\">220<span class=\"_ _64\"> </span></span>220<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _144\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _118\"> </span>373<span class=\"_ _13a\"> </span>373<span class=\"_ _1af\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _c9\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-Andre<span class=\"_ _b\"></span> l\u00e5n<span class=\"_ _296\"> </span><span class=\"ff8\">33<span class=\"_ _1c3\"> </span></span>4<span class=\"_ _236\"> </span>29<span class=\"_ _6c\"> </span>-<span class=\"_ _144\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _345\"> </span>105<span class=\"_ _137\"> </span>5<span class=\"_ _50\"> </span>100<span class=\"_ _6c\"> </span>-<span class=\"_ _153\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-Renteswapper<span class=\"_ _b\"></span> (verdisikring)<span class=\"_ _12d\"> </span><span class=\"ff8\">292<span class=\"_ _5a\"> </span></span>3<span class=\"_ _8\"></span> 635<span class=\"_ _a5\"> </span><span class=\"ws2\">250<span class=\"_ _6c\"> </span>-<span class=\"_ _1aa\"> </span>(881)<span class=\"_ _1a3\"> </span>(939)<span class=\"_ _228\"> </span></span>(1 7<span class=\"_ _3\"></span>73<span class=\"_ _f\"></span>)<span class=\"_ _2bb\"> </span><span class=\"ws2\">4<span class=\"_ _14d\"> </span></span>2 386<span class=\"_ _58\"> </span><span class=\"ws2\">250<span class=\"_ _6c\"> </span>-<span class=\"_ _5a\"> </span>(914)<span class=\"_ _1a3\"> </span>(985)<span class=\"_ _1aa\"> </span>(733<span class=\"_ _8\"></span>)</span>Renteswapper<span class=\"_ _b\"></span> (kontantstr<span class=\"_ _b\"></span>\u00f8msikring)<span class=\"_ _1a1\"> </span>0<span class=\"_ _1a\"> </span><span class=\"ff2\">-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _144\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _124\"> </span>0<span class=\"_ _150\"> </span>(449)<span class=\"_ _145\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _c9\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _7d\"> </span>4<span class=\"_ _3\"></span>49</span>Rentederivater<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>\u00f8vrige)<span class=\"_ _34a\"> </span><span class=\"ff8\">6<span class=\"_ _1a\"> </span></span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _15b\"> </span>6<span class=\"_ _145\"> </span>-<span class=\"_ _1bc\"> </span>-<span class=\"_ _25e\"> </span>11<span class=\"_ _1a5\"> </span>(110)<span class=\"_ _145\"> </span>-<span class=\"_ _58\"> </span>112<span class=\"_ _137\"> </span>9<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-V<span class=\"_ _b\"></span>alutaderivater<span class=\"_ _30f\"> </span><span class=\"ff8\">33<span class=\"_ _b3\"> </span></span>27<span class=\"_ _c8\"> </span>3<span class=\"_ _c8\"> </span>3<span class=\"_ _144\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _124\"> </span>0<span class=\"_ _e9\"> </span>(2)<span class=\"_ _1b4\"> </span>2<span class=\"_ _6c\"> </span>-<span class=\"_ _c9\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-Gjeld leieforpliktelser<span class=\"_ _1fe\"> </span><span class=\"ff8 wse\">1 971<span class=\"_ _1ba\"> </span></span>442<span class=\"_ _236\"> </span>90<span class=\"_ _6c\"> </span>-<span class=\"_ _62\"> </span>795<span class=\"_ _a5\"> </span>390<span class=\"_ _161\"> </span>254<span class=\"_ _cf\"> </span><span class=\"wse\">1 924<span class=\"_ _136\"> </span></span>408<span class=\"_ _262\"> </span>98<span class=\"_ _6c\"> </span>-<span class=\"_ _13a\"> </span><span class=\"ls29 ws36\">74<span class=\"_ _3\"></span>6<span class=\"_ _1ba\"> </span></span>387<span class=\"_ _a5\"> </span>285Renteb\u00e6rende<span class=\"_ _b\"></span> gjeld<span class=\"_ _fb\"> </span><span class=\"ff8 ws29\">19 102<span class=\"_ _151\"> </span></span>15 438<span class=\"_ _cd\"> </span>2 216<span class=\"_ _c8\"> </span><span class=\"ws2\">3<span class=\"_ _73\"> </span>801<span class=\"_ _a5\"> </span>390<span class=\"_ _161\"> </span>254<span class=\"_ _11d\"> </span></span>14 334<span class=\"_ _6e\"> </span>11 780<span class=\"_ _e9\"> </span><span class=\"ws2\">567<span class=\"_ _e9\"> </span>112<span class=\"_ _4f\"> </span>755<span class=\"_ _161\"> </span>386<span class=\"_ _1b7\"> </span>734</span>T<span class=\"_ _b\"></span>abell 2bInstrument- og v<span class=\"_ _b\"></span>alutafordelt renteb\u00e6rende<span class=\"_ _b\"></span> gjeld2022<span class=\"_ _34b\"> </span>2021Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>2022<span class=\"_ _15a\"> </span>NOK<span class=\"_ _58\"> </span>SEK<span class=\"_ _15a\"> </span>EUR<span class=\"_ _69\"> </span>USD<span class=\"_ _130\"> </span>DKK<span class=\"_ _61\"> </span>\u00d8vrige<span class=\"_ _11e\"> </span>2021<span class=\"_ _1ba\"> </span>NOK<span class=\"_ _58\"> </span>SEK<span class=\"_ _15a\"> </span>EUR<span class=\"_ _69\"> </span>USD<span class=\"_ _130\"> </span>DKK<span class=\"_ _61\"> </span>\u00d8vrigeObligasjonsl\u00e5n<span class=\"_ _142\"> </span><span class=\"ff8 wse\">6 850<span class=\"_ _75\"> </span><span class=\"ff2\">6 762<span class=\"_ _6c\"> </span></span></span>-<span class=\"_ _1af\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _236\"> </span>25<span class=\"_ _236\"> </span>63<span class=\"_ _fa\"> </span><span class=\"wse\">6 089<span class=\"_ _154\"> </span>6 030<span class=\"_ _1af\"> </span></span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _153\"> </span>-<span class=\"_ _71\"> </span>26<span class=\"_ _48\"> </span>33Bankl\u00e5n<span class=\"_ _193\"> </span><span class=\"ff8 ls13 ws7a\">7 1<span class=\"_ _3\"></span>97<span class=\"_ _4a\"> </span></span><span class=\"wse\">1 000<span class=\"_ _4a\"> </span>3 028<span class=\"_ _37\"> </span>2 030<span class=\"_ _1b7\"> </span><span class=\"ls11 ws22\">976<span class=\"_ _6c\"> </span></span></span>-<span class=\"_ _23a\"> </span>163<span class=\"_ _15e\"> </span><span class=\"ls11\">4 078<span class=\"_ _13f\"> </span></span>2<span class=\"_ _135\"> </span><span class=\"wse\">1 953<span class=\"_ _5a\"> </span>1 500<span class=\"_ _135\"> </span></span>538<span class=\"_ _1b4\"> </span>5<span class=\"_ _236\"> </span>80Sertifikatl\u00e5n<span class=\"_ _32b\"> </span>2 500<span class=\"_ _55\"> </span>2<span class=\"_ _8\"></span> 500<span class=\"_ _6c\"> </span><span class=\"ws2\">-<span class=\"_ _1af\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _1bc\"> </span>-<span class=\"_ _248\"> </span></span>1 750<span class=\"_ _55\"> </span>1 750<span class=\"_ _1af\"> </span><span class=\"ws2\">-<span class=\"_ _6c\"> </span>-<span class=\"_ _153\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _1bc\"> </span>-</span>Kassekr<span class=\"_ _b\"></span>edit<span class=\"_ _3\"></span>t<span class=\"_ _21c\"> </span><span class=\"ff8\">220<span class=\"_ _33a\"> </span></span>(21)<span class=\"_ _36\"> </span>(2)<span class=\"_ _236\"> </span>36<span class=\"_ _c8\"> </span>5<span class=\"_ _33a\"> </span>164<span class=\"_ _236\"> </span>38<span class=\"_ _12d\"> </span>373<span class=\"_ _19e\"> </span>(62)<span class=\"_ _c8\"> </span>6<span class=\"_ _33a\"> </span>431<span class=\"_ _36\"> </span>41<span class=\"_ _33a\"> </span>(36)<span class=\"_ _139\"> </span>(7)Andre<span class=\"_ _b\"></span> l\u00e5n<span class=\"_ _34c\"> </span><span class=\"ff8\">33<span class=\"_ _36\"> </span></span>26<span class=\"_ _6c\"> </span>-<span class=\"_ _1af\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _c8\"> </span>2<span class=\"_ _c8\"> </span>5<span class=\"_ _33c\"> </span>105<span class=\"_ _15a\"> </span>72<span class=\"_ _1af\"> </span>-<span class=\"_ _c8\"> </span>2<span class=\"_ _153\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _1b8\"> </span>31V<span class=\"_ _b\"></span>alutaderivater<span class=\"_ _45\"> </span><span class=\"ff8\">33<span class=\"_ _ed\"> </span></span><span class=\"wse\">(10 262)<span class=\"_ _170\"> </span>2 067<span class=\"_ _77\"> </span>2 692<span class=\"_ _71\"> </span></span>92<span class=\"_ _5a\"> </span><span class=\"wse\">1 932<span class=\"_ _5a\"> </span>3 512<span class=\"_ _2bb\"> </span></span>0<span class=\"_ _12c\"> </span><span class=\"wse\">(7 560)<span class=\"_ _4a\"> </span>2 298<span class=\"_ _1aa\"> </span>1 692<span class=\"_ _5a\"> </span></span>(614)<span class=\"_ _4a\"> </span><span class=\"wse\">1 561<span class=\"_ _1a3\"> </span>2 623</span>Rentederivater<span class=\"_ _2e3\"> </span><span class=\"ff8\">298<span class=\"_ _4c\"> </span></span>292<span class=\"_ _6c\"> </span>-<span class=\"_ _1b2\"> </span>6<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _34d\"> </span>15<span class=\"_ _b4\"> </span>4<span class=\"_ _1af\"> </span>-<span class=\"_ _262\"> </span>11<span class=\"_ _153\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-Gjeld leieforpliktelser<span class=\"_ _34e\"> </span><span class=\"ff8 wse\">1 971<span class=\"_ _52\"> </span></span>687<span class=\"_ _23a\"> </span>120<span class=\"_ _58\"> </span>835<span class=\"_ _145\"> </span>-<span class=\"_ _23a\"> </span>120<span class=\"_ _a5\"> </span>209<span class=\"_ _117\"> </span><span class=\"wse\">1 924<span class=\"_ _4f\"> </span></span>755<span class=\"_ _50\"> </span>135<span class=\"_ _1b7\"> </span>736<span class=\"_ _c9\"> </span>-<span class=\"_ _236\"> </span>88<span class=\"_ _64\"> </span>210Renteb\u00e6rende<span class=\"_ _b\"></span> gjeld<span class=\"_ _101\"> </span><span class=\"ff8 ws29\">19 102<span class=\"_ _19e\"> </span></span><span class=\"ws2\">984<span class=\"_ _5a\"> </span><span class=\"wse\">5 213<span class=\"_ _77\"> </span>5 599<span class=\"_ _60\"> </span>1 073<span class=\"_ _1a2\"> </span></span><span class=\"ls11\">2 243<span class=\"_ _4a\"> </span></span><span class=\"wse\">3 990<span class=\"_ _38\"> </span>14 334<span class=\"_ _4c\"> </span></span>991<span class=\"_ _22e\"> </span><span class=\"wse\">4 392<span class=\"_ _4a\"> </span>4 372<span class=\"_ _19e\"> </span></span>(35)<span class=\"_ _14f\"> </span><span class=\"wse\">1 644<span class=\"_ _1a3\"> </span></span><span class=\"ls11\">2 97<span class=\"_ _3\"></span>0</span></span>Renteniv\u00e5<span class=\"_ _b\"></span> l\u00e5nerente <span class=\"_ _34f\"> </span><span class=\"ff8 ls22 ws7b\">3<span class=\"_ _3\"></span>,7 %<span class=\"_ _55\"> </span></span>4,0 %<span class=\"_ _61\"> </span>3,<span class=\"_ _b\"></span>1 %<span class=\"_ _1a5\"> </span>2,4 %<span class=\"_ _60\"> </span>5,1 %<span class=\"_ _61\"> </span>2,<span class=\"_ _b\"></span>1 %<span class=\"_ _1aa\"> </span><span class=\"ls18 ws1d\">6<span class=\"_ _3\"></span>,7 %<span class=\"_ _df\"> </span></span>1,3 %<span class=\"_ _55\"> </span>1,6 %<span class=\"_ _73\"> </span>1,0 %<span class=\"_ _1aa\"> </span><span class=\"ls18 ws1d\">0<span class=\"_ _3\"></span>,7 %<span class=\"_ _1c5\"> </span></span>0,8 %<span class=\"_ _16b\"> </span>0,2 %<span class=\"_ _1a3\"> </span>3,3 %For v<span class=\"_ _b\"></span>alutaderivater og flervaluta kassekreditter er<span class=\"_ _b\"></span> fordrings- og gjeldsdelene<span class=\"_ _b\"></span> vist separat pr<span class=\"_ _b\"></span>. v<span class=\"_ _b\"></span>aluta, og inkluderer ogs\u00e5<span class=\"_ _b\"></span> de som er regnskapsf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t som eiendeler<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(negative<span class=\"_ _8\"></span> tall i <span class=\"_ _3\"></span>parantes).<span class=\"_ _b\"></span> Lik<span class=\"_ _3\"></span>vidite<span class=\"_ _3\"></span>tsrisiko Likviditetsrisik<span class=\"_ _b\"></span>o er<span class=\"_ _b\"></span> risikoen <span class=\"_ _b\"></span>for at <span class=\"_ _b\"></span>Orkla ikk<span class=\"_ _b\"></span>e kan m\u00f8te<span class=\"_ _b\"></span> sine<span class=\"_ _b\"></span> betalings-forpliktelser<span class=\"_ _f\"></span>. Styring av<span class=\"_ _8\"></span> likviditetsrisik<span class=\"_ _b\"></span>o har h\u00f8y<span class=\"_ _b\"></span> prioritet som <span class=\"_ _b\"></span>en del av<span class=\"_ _b\"></span> m\u00e5lsettingen om finansiell fleksibilitet.Orklas <span class=\"_ _b\"></span>styringsm\u00e5l for finansieringsaktiviteten,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>beskrevet<span class=\"_ _8\"></span> i note 28,<span class=\"_ _8\"></span> inneb\u00e6rer<span class=\"_ _b\"></span> at kortsiktig renteb\u00e6r<span class=\"_ _b\"></span>ende gjeld <span class=\"_ _b\"></span>og kjente kapitalbehov<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> dekk<span class=\"_ _b\"></span>et av ledige<span class=\"_ _b\"></span> langsiktige l\u00e5nerammer<span class=\"_ _b\"></span> minst ett \u00e5r<span class=\"_ _b\"></span> f\u00f8r<span class=\"_ _b\"></span> forfall. K<span class=\"_ _b\"></span>ontantstr\u00f8mmen fra<span class=\"_ _b\"></span> driften, <span class=\"_ _b\"></span>som bl.a. p\u00e5virk<span class=\"_ _b\"></span>es av<span class=\"_ _b\"></span> endringer i arbeidsk<span class=\"_ _b\"></span>apitalen, styr<span class=\"_ _b\"></span>es operasjonelt av forr<span class=\"_ _b\"></span>etningsomr\u00e5dene og er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>alt<span class=\"_ _8\"></span> vesentlig stabil,<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>med st\u00f8rst<span class=\"_ _8\"></span> positiv k<span class=\"_ _b\"></span>ontantstr\u00f8m i <span class=\"_ _b\"></span>4. kvartal. <span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>over<span class=\"_ _3\"></span>v\u00e5k<span class=\"_ _b\"></span>er likviditetsstr\u00f8mmene<span class=\"_ _b\"></span> p\u00e5 k<span class=\"_ _b\"></span>or<span class=\"_ _3\"></span>t og lang sikt prim\u00e6r<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> gjennom rapportering. Renteb\u00e6rende<span class=\"_ _8\"></span> gjeld styres<span class=\"_ _8\"></span> sammen med renteb\u00e6rende<span class=\"_ _b\"></span> fordringer<span class=\"_ _b\"></span> p\u00e5 k<span class=\"_ _b\"></span>onsernniv\u00e5. Forannevnte<span class=\"_ _b\"></span> tiltak medf<span class=\"_ _b\"></span>\u00f8rer at k<span class=\"_ _b\"></span>onsernet har<span class=\"_ _b\"></span> begrenset likviditetsrisik<span class=\"_ _b\"></span>o. For <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span>tterligere<span class=\"_ _8\"></span> \u00e5<span class=\"_ _8\"></span> redusere<span class=\"_ _b\"></span> refinansieringsrisik<span class=\"_ _8\"></span>oen <span class=\"_ _8\"></span>s\u00f8k<span class=\"_ _8\"></span>es<span class=\"_ _8\"></span> det<span class=\"_ _8\"></span> \u00e5<span class=\"_ _8\"></span> ha <span class=\"_ _b\"></span>en jevn forfallsfordeling p\u00e5<span class=\"_ _b\"></span> l\u00e5n og l\u00e5nerammer<span class=\"_ _f\"></span>. T<span class=\"_ _b\"></span>abell 3 <span class=\"_ _b\"></span>viser f<span class=\"_ _b\"></span>or<span class=\"_ _3\"></span>fallsfor<span class=\"_ _8\"></span>delingen av<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>onsernets<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>ontraktsf<span class=\"_ _8\"></span>estede bokf<span class=\"_ _8\"></span>\u00f8rte og ikke<span class=\"_ _b\"></span> bokf\u00f8rte finansielle f<span class=\"_ _b\"></span>orpliktelser<span class=\"_ _b\"></span>. T<span class=\"_ _f\"></span>allene <span class=\"_ _8\"></span>er udisk<span class=\"_ _b\"></span>onterte fremtidige<span class=\"_ _b\"></span> betalingsstr\u00f8mmer<span class=\"_ _f\"></span>, og kan derfor avvik<span class=\"_ _8\"></span>e fra<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>bokf\u00f8rte<span class=\"_ _8\"></span> tall.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Deriv<span class=\"_ _8\"></span>ater<span class=\"_ _8\"></span> er for<span class=\"_ _8\"></span>delt i henhold til <span class=\"_ _b\"></span>om de<span class=\"_ _b\"></span> har bruttooppgj\u00f8r (v<span class=\"_ _b\"></span>alutaderivater) eller<span class=\"_ _b\"></span> net<span class=\"_ _3\"></span>tooppgj\u00f8r<span class=\"_ _8\"></span> (rentederivater).<span class=\"_ _b\"></span> Oversikten <span class=\"_ _3\"></span>inkluderer<span class=\"_ _b\"></span> samtlige derivater<span class=\"_ _f\"></span>, ogs\u00e5<span class=\"_ _b\"></span> de som har positiv <span class=\"_ _b\"></span>verdi p\u00e5 balansedagen,<span class=\"_ _b\"></span> ettersom deriv<span class=\"_ _b\"></span>atene kan inneholde<span class=\"_ _b\"></span> b\u00e5de negative og positive k<span class=\"_ _b\"></span>ontantstr\u00f8mmer<span class=\"_ _b\"></span>, samt at verdien svinger<span class=\"_ _b\"></span> over tid.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>For fremtidige<span class=\"_ _b\"></span> rentebetalinger knyttet til instrumenter<span class=\"_ _b\"></span> med fly<span class=\"_ _3\"></span>tende<span class=\"_ _8\"></span> rente<span class=\"_ _b\"></span> er<span class=\"_ _8\"></span> forward-rentek<span class=\"_ _b\"></span>ur<span class=\"_ _3\"></span>ver beny<span class=\"_ _3\"></span>ttet,<span class=\"_ _8\"></span> og for<span class=\"_ _8\"></span> valutaderivater<span class=\"_ _f\"></span>, terminpriser<span class=\"_ _f\"></span>.T<span class=\"_ _b\"></span>abell<span class=\"ws3\"> 3</span>Forfallsfordeling finansielle<span class=\"_ _b\"></span> forpliktelser                 2022<span class=\"_ _350\"> </span>               2021Bokf\u00f8rt <span class=\"_ _5\"></span> Kontr<span class=\"_ _8\"></span>aktsfestet Bokf\u00f8rt <span class=\"_ _5\"></span> Kontr<span class=\"_ _8\"></span>aktsfestet Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOKverdik<span class=\"_ _8\"></span>ontantstr\u00f8m&lt; 1 <span class=\"_ _3\"></span>\u00e5r1\u20133 \u00e5r3\u20135 \u00e5r&gt; 5 \u00e5rverdik<span class=\"_ _8\"></span>ontantstr\u00f8m&lt; 1 <span class=\"_ _3\"></span>\u00e5r1\u20133 \u00e5r3\u20135 \u00e5r&gt; 5 \u00e5rRenteb\u00e6rende<span class=\"_ _b\"></span> l\u00e5n<span class=\"_ _112\"> </span>17 068<span class=\"_ _274\"> </span>17 365<span class=\"_ _69\"> </span>3 622<span class=\"_ _64\"> </span><span class=\"wsc\">3 493<span class=\"_ _69\"> </span></span>4 290<span class=\"_ _64\"> </span>5 960<span class=\"_ _48\"> </span>12 394<span class=\"_ _4c\"> </span>12 399<span class=\"_ _351\"> </span><span class=\"ws25\">3 195<span class=\"_ _15a\"> </span></span><span class=\"ls11\">2 307<span class=\"_ _69\"> </span></span><span class=\"wsc\">2 465<span class=\"_ _64\"> </span>4 432</span>Gjeld leieforpliktelser<span class=\"_ _107\"> </span><span class=\"wse\">1 971<span class=\"_ _14a\"> </span><span class=\"ls11 wsc\">2 1<span class=\"_ _3\"></span>24<span class=\"_ _224\"> </span></span></span>558<span class=\"_ _224\"> </span>852<span class=\"_ _153\"> </span>427<span class=\"_ _cb\"> </span>287<span class=\"_ _1b4\"> </span><span class=\"wse\">1 924<span class=\"_ _130\"> </span>2 050<span class=\"_ _153\"> </span></span>532<span class=\"_ _224\"> </span>790<span class=\"_ _1b4\"> </span>416<span class=\"_ _1ae\"> </span>312Rentebetalinger<span class=\"_ _188\"> </span>89<span class=\"_ _4e\"> </span><span class=\"ls11\">2 24<span class=\"_ _3\"></span>6<span class=\"_ _c9\"> </span></span>560<span class=\"_ _224\"> </span>889<span class=\"_ _c9\"> </span>534<span class=\"_ _153\"> </span>263<span class=\"_ _b7\"> </span>48<span class=\"_ _cb\"> </span>987<span class=\"_ _1ae\"> </span>182<span class=\"_ _224\"> </span>379<span class=\"_ _153\"> </span>260<span class=\"_ _1ae\"> </span>166Leverand\u00f8r-<span class=\"_ _b\"></span> og annen k<span class=\"_ _b\"></span>ortsiktig  8 237<span class=\"_ _212\"> </span>8 237<span class=\"_ _15a\"> </span>8 237<span class=\"_ _93\"> </span><span class=\"ws2\">-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1e0\"> </span></span>7 373<span class=\"_ _208\"> </span>7 373<span class=\"_ _208\"> </span>7<span class=\"_ _b\"></span> 373<span class=\"_ _b7\"> </span><span class=\"ws2\">-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-</span>finansiell gjeldKommittert, ikk<span class=\"_ _b\"></span>e innk<span class=\"_ _b\"></span>alt kapital <span class=\"_ _13b\"> </span>-<span class=\"_ _227\"> </span>7<span class=\"_ _133\"> </span>7<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _93\"> </span>-<span class=\"_ _123\"> </span>-<span class=\"_ _99\"> </span>15<span class=\"_ _99\"> </span>15<span class=\"_ _93\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-1Derivater<span class=\"_ _b\"></span> med net<span class=\"_ _3\"></span>tooppgj\u00f8r330<span class=\"_ _16c\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1ce\"> </span>76<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>- <span class=\"_ _352\"> </span><span class=\"fs4 fc3\">Innbetalinger<span class=\"_ _353\"> </span>-<span class=\"_ _62\"> </span><span class=\"wse\">(1 042)<span class=\"_ _130\"> </span></span>(259)<span class=\"_ _58\"> </span>(37<span class=\"_ _3\"></span>7)<span class=\"_ _208\"> </span>(24<span class=\"_ _b\"></span>7)<span class=\"_ _139\"> </span>(159)<span class=\"_ _38\"> </span>-<span class=\"_ _143\"> </span>(567)<span class=\"_ _b4\"> </span>(111)<span class=\"_ _351\"> </span>(216)<span class=\"_ _7e\"> </span>(133)<span class=\"_ _7e\"> </span>(107)</span> <span class=\"_ _352\"> </span><span class=\"fs4 fc3\">Utbetalinger<span class=\"_ _339\"> </span>-<span class=\"_ _14a\"> </span><span class=\"wse\">1 393<span class=\"_ _ca\"> </span></span>364<span class=\"_ _1c3\"> </span>517<span class=\"_ _1b4\"> </span>314<span class=\"_ _1ae\"> </span>198<span class=\"_ _11d\"> </span>-<span class=\"_ _cc\"> </span>646<span class=\"_ _160\"> </span><span class=\"ls13 ws15\">1<span class=\"_ _3\"></span>47<span class=\"_ _153\"> </span></span>265<span class=\"_ _160\"> </span>138<span class=\"_ _1b0\"> </span>96</span>1Derivater<span class=\"_ _b\"></span> med brut<span class=\"_ _3\"></span>tooppgj\u00f8r25<span class=\"_ _16c\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _67\"> </span>(46)<span class=\"_ _f5\"> </span>-<span class=\"_ _93\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>- <span class=\"_ _352\"> </span><span class=\"fs4 fc3\">Innbetalinger<span class=\"_ _353\"> </span>-<span class=\"_ _151\"> </span><span class=\"wsc\">(14 464)<span class=\"_ _14f\"> </span>(14 464)<span class=\"_ _16c\"> </span></span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _123\"> </span>-<span class=\"_ _274\"> </span><span class=\"wse\">(11 830)<span class=\"_ _134\"> </span>(11 830)<span class=\"_ _f5\"> </span></span>-<span class=\"_ _93\"> </span>-<span class=\"_ _1bb\"> </span>-</span> <span class=\"_ _352\"> </span><span class=\"fs4 fc3\">Utbetalinger<span class=\"_ _339\"> </span>-<span class=\"_ _22e\"> </span><span class=\"wsc\">14 488<span class=\"_ _19e\"> </span>14 488<span class=\"_ _1bb\"> </span></span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _123\"> </span>-<span class=\"_ _14a\"> </span><span class=\"wse\">11 767<span class=\"_ _1b7\"> </span>11 767<span class=\"_ _1bb\"> </span></span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _93\"> </span>-</span>Sum<span class=\"_ _33e\"> </span>27<span class=\"_ _8\"></span> 720<span class=\"_ _cd\"> </span>30 354<span class=\"_ _23a\"> </span><span class=\"ws29\">13 113<span class=\"_ _208\"> </span><span class=\"ls29 ws1d\">5<span class=\"_ _3\"></span> 3<span class=\"_ _3\"></span>74<span class=\"_ _351\"> </span></span></span>5 318<span class=\"_ _69\"> </span>6 549<span class=\"_ _113\"> </span>21 769<span class=\"_ _136\"> </span>22 840<span class=\"_ _1b7\"> </span>11 270<span class=\"_ _130\"> </span>3 525<span class=\"_ _36\"> </span><span class=\"ws29\">3<span class=\"_ _8\"></span> 146<span class=\"_ _69\"> </span><span class=\"wse\">4 899</span></span>1 <span class=\"_ _75\"> </span>Inkludert derivater<span class=\"_ _8\"></span> regnskapsf\u00f8rt som eiendeler<span class=\"_ _8\"></span> (negative tall i <span class=\"_ _3\"></span>parentes).De <span class=\"_ _b\"></span>finansielle forpliktelsene<span class=\"_ _b\"></span> betjenes av<span class=\"_ _b\"></span> kontantstr\u00f8mmer<span class=\"_ _b\"></span> fra<span class=\"_ _b\"></span> driften, k<span class=\"_ _b\"></span>ontanter <span class=\"_ _b\"></span>og kontantekviv<span class=\"_ _b\"></span>alenter og r<span class=\"_ _b\"></span>enteb\u00e6rende f<span class=\"_ _b\"></span>ordringer <span class=\"_ _b\"></span>samt trekk<span class=\"_ _b\"></span> p\u00e5 ubenyttede l\u00e5nerammer<span class=\"_ _b\"></span> ved behov<span class=\"_ _b\"></span>. Ubenyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> k<span class=\"_ _b\"></span>ommit<span class=\"_ _3\"></span>terte<span class=\"_ _8\"></span> l\u00e5nerammer<span class=\"_ _f\"></span>, hvis<span class=\"_ _8\"></span> forfallsfor<span class=\"_ _8\"></span>deling <span class=\"_ _8\"></span>vises i note<span class=\"_ _b\"></span> 29, <span class=\"_ _b\"></span>var <span class=\"_ _8\"></span>7<span class=\"_ _b\"></span>,1 mrd.<span class=\"_ _b\"></span> kroner pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _b\"></span> desember<span class=\"_ _8\"></span> 2022 (7<span class=\"_ _b\"></span>,2 mrd.<span class=\"_ _b\"></span> kroner pr<span class=\"_ _f\"></span>. <span class=\"_ _8\"></span>31. <span class=\"_ _b\"></span>desember 2021).Kre<span class=\"_ _3\"></span>dittrisiko Styring av kr<span class=\"_ _b\"></span>edit<span class=\"_ _3\"></span>trisik<span class=\"_ _b\"></span>o knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>til kundefor<span class=\"_ _8\"></span>dringer<span class=\"_ _8\"></span> og andr<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> oper<span class=\"_ _8\"></span>asjonelle<span class=\"_ _8\"></span> fordringer<span class=\"_ _f\"></span>, h\u00e5ndteres<span class=\"_ _8\"></span> som en del <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>orretningsmessig risik<span class=\"_ _8\"></span>o og f\u00f8lges<span class=\"_ _b\"></span> opp k<span class=\"_ _b\"></span>ontinuerlig som en del <span class=\"_ _3\"></span>av l\u00f8pende drift.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>De<span class=\"_ _8\"></span> nordisk<span class=\"_ _8\"></span>e dagligv<span class=\"_ _8\"></span>aremark<span class=\"_ _b\"></span>edene preges<span class=\"_ _b\"></span> av relativt f\u00e5,<span class=\"_ _b\"></span> store<span class=\"_ _b\"></span> akt\u00f8rer<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>som inneb\u00e6rer <span class=\"_ _b\"></span>en viss<span class=\"_ _b\"></span> konsentrasjon av kr<span class=\"_ _b\"></span>edit<span class=\"_ _3\"></span>tek<span class=\"_ _8\"></span>sponering mot <span class=\"_ _b\"></span>enkeltmotparter<span class=\"_ _b\"></span>.<span class=\"_ _8\"></span> Fordringer<span class=\"_ _8\"></span> p\u00e5<span class=\"_ _8\"></span> de<span class=\"_ _b\"></span> fire<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>st\u00f8rste kundene<span class=\"_ _b\"></span> utgj\u00f8r hver <span class=\"_ _b\"></span>5\u201310 % av <span class=\"_ _b\"></span>totale kundefor<span class=\"_ _b\"></span>dringer<span class=\"_ _b\"></span>. V<span class=\"_ _f\"></span>ed salg <span class=\"_ _8\"></span>til kunder<span class=\"_ _b\"></span> i geografisk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>omr\u00e5der med politisk<span class=\"_ _b\"></span> risiko<span class=\"_ _b\"></span> beny<span class=\"_ _3\"></span>ttes i <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>viss utstr<span class=\"_ _8\"></span>ekning <span class=\"_ _8\"></span>trade<span class=\"_ _8\"></span> finance-produkter<span class=\"_ _b\"></span> for \u00e5<span class=\"_ _b\"></span> redusere<span class=\"_ _b\"></span> kredittrisikoen.<span class=\"_ _b\"></span> Dagens kredittrisik<span class=\"_ _b\"></span>o vur<span class=\"_ _b\"></span>dere<span class=\"_ _3\"></span>s som akseptabel.<span class=\"_ _b\"></span> Det er<span class=\"_ _b\"></span> foretatt avsetninger<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> tap p\u00e5<span class=\"_ _b\"></span> kundefordringer<span class=\"_ _f\"></span>, <span class=\"_ _b\"></span>og balansef\u00f8rt bel\u00f8p tilsvar<span class=\"_ _b\"></span>er virk<span class=\"_ _b\"></span>elig verdi <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> balansedagen. A<span class=\"_ _b\"></span>vsetninger samt  <span class=\"_ _3d\"></span>aldersfordeling p\u00e5<span class=\"_ _b\"></span> forfalte k<span class=\"_ _8\"></span>undefordringer<span class=\"_ _b\"></span> vises<span class=\"_ _8\"></span> i note<span class=\"_ _8\"></span> 24.<span class=\"_ _b\"></span> Orklas kr<span class=\"_ _b\"></span>edit<span class=\"_ _3\"></span>trisik<span class=\"_ _b\"></span>o p\u00e5<span class=\"_ _8\"></span> finansielle<span class=\"_ _b\"></span> instrumenter <span class=\"_ _8\"></span>styres<span class=\"_ _8\"></span> av<span class=\"_ _8\"></span> sentr<span class=\"_ _8\"></span>al finansavdeling. Risik<span class=\"_ _b\"></span>oen oppst\u00e5r ved bruk av finansielle sikrings <span class=\"_ _3d\"></span>transaksjoner<span class=\"_ _f\"></span>, plasseringer <span class=\"_ _b\"></span>og kontohold.<span class=\"_ _b\"></span> Det tilstr<span class=\"_ _b\"></span>ebes prim\u00e6rt \u00e5 minimer<span class=\"_ _b\"></span>e k<span class=\"_ _b\"></span>ontanter og k<span class=\"_ _b\"></span>ontantekvivalenter plassert utenfor<span class=\"_ _b\"></span> konsernet.<span class=\"_ _b\"></span> Dernest har k<span class=\"_ _b\"></span>ontohold og finansielle<span class=\"_ _b\"></span>  <span class=\"_ _3d\"></span>sikringstransak<span class=\"_ _8\"></span>sjoner hovedsak<span class=\"_ _b\"></span>elig langsiktig l\u00e5ngivende bank<span class=\"_ _b\"></span>er som motpar<span class=\"_ _3\"></span>t.<span class=\"_ _8\"></span> Utover dette  <span class=\"_ _3d\"></span>gjelder bel\u00f8psgrenser og minstekrav<span class=\"_ _8\"></span> til en banks<span class=\"_ _b\"></span> kredittrating ved plassering av<span class=\"_ _b\"></span> overskudds <span class=\"_ _3d\"></span>likviditet.<span class=\"_ _b\"></span> Eksponeringen overv\u00e5kes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ontinuerlig <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> sentral finansavdeling,<span class=\"_ _8\"></span> og vurderes<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>lav<span class=\"_ _b\"></span>. Orkla <span class=\"_ _b\"></span>AS<span class=\"_ _b\"></span>A har International Sw<span class=\"_ _b\"></span>ap Dealers <span class=\"_ _b\"></span>Association (ISD<span class=\"_ _b\"></span>A)-av<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> med sine motparter<span class=\"_ _b\"></span> i rente- <span class=\"_ _b\"></span>og valutatransak<span class=\"_ _b\"></span>sjoner<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>som muliggj\u00f8r reduk<span class=\"_ _b\"></span>sjon av oppgj\u00f8rsrisik<span class=\"_ _b\"></span>o. Maksimal<span class=\"_ _3\"></span> kredit<span class=\"_ _3\"></span>trisik<span class=\"_ _8\"></span>o Konsernets<span class=\"_ _b\"></span> maksimale<span class=\"_ _b\"></span> kredittrisiko<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til <span class=\"_ _8\"></span>finansielle<span class=\"_ _8\"></span> instrumenter<span class=\"_ _b\"></span>,  tilsvarer<span class=\"_ _b\"></span> brutto for<span class=\"_ _b\"></span>dringer<span class=\"_ _b\"></span>. I en hypotetisk,<span class=\"_ _b\"></span> usannsynlig situasjon,<span class=\"_ _b\"></span> der ingen fordringer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> innfridd, tilsvar<span class=\"_ _8\"></span>er dette:T<span class=\"_ _b\"></span>abell 4Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _160\"> </span>2021Kontanter<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ontantekvivalenter<span class=\"_ _354\"> </span><span class=\"wse\">1 502<span class=\"_ _25c\"> </span><span class=\"ws25\">1 127</span></span>K<span class=\"_ _b\"></span>unde- og andr<span class=\"_ _b\"></span>e handelsfordringer<span class=\"_ _29d\"> </span><span class=\"wse\">7 706<span class=\"_ _130\"> </span>6 526</span>Andre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>or<span class=\"_ _3\"></span>tsiktige<span class=\"_ _b\"></span> fordringer<span class=\"_ _355\"> </span><span class=\"ws2\">588<span class=\"_ _160\"> </span>481</span>Langsiktige f<span class=\"_ _b\"></span>ordringer<span class=\"_ _30\"> </span><span class=\"ws2\">404<span class=\"_ _cb\"> </span>402</span>Derivater<span class=\"_ _356\"> </span>22<span class=\"_ _1af\"> </span>59Sum<span class=\"_ _2a0\"> </span><span class=\"wse\">10 222<span class=\"_ _15a\"> </span>8 595</span>R\u00e5v<span class=\"_ _8\"></span>areprisrisiko Orkla har<span class=\"_ _b\"></span> ek<span class=\"_ _b\"></span>sponering mot prisrisiko<span class=\"_ _b\"></span> p\u00e5 innkj\u00f8p<span class=\"_ _b\"></span> av en r<span class=\"_ _b\"></span>ekke<span class=\"_ _b\"></span> r\u00e5varer<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>spesielt jordbruk<span class=\"_ _b\"></span>sprodukter<span class=\"_ _b\"></span>. Imidlertid p\u00e5virk<span class=\"_ _b\"></span>es ogs\u00e5<span class=\"_ _b\"></span> produktprisen p\u00e5 <span class=\"_ _b\"></span>solgte produkter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av r\u00e5var<span class=\"_ _8\"></span>epriser<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> og det er<span class=\"_ _8\"></span> generelt<span class=\"_ _8\"></span> Orklas m\u00e5lsetting <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> redusere<span class=\"_ _8\"></span> r\u00e5var<span class=\"_ _b\"></span>eprisrisikoen gjennom innkj\u00f8ps- og salgsk<span class=\"_ _b\"></span>ontrakter<span class=\"_ _b\"></span>. R\u00e5vareprisrisik<span class=\"_ _b\"></span>o for<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>enkelte<span class=\"_ _b\"></span> forretningsomr<span class=\"_ _b\"></span>\u00e5der er<span class=\"_ _b\"></span> n\u00e6rmere <span class=\"_ _b\"></span>omtalt under (I) <span class=\"_ _b\"></span>\u00abOrganisering av<span class=\"_ _b\"></span> finansiell risik<span class=\"_ _b\"></span>ostyring\u00bb. Orkla har vider<span class=\"_ _b\"></span>e eksponering mot prisrisiko<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> energi (<span class=\"_ _b\"></span>gass og elektrisk<span class=\"_ _8\"></span> kraft).<span class=\"_ _b\"></span> Det er<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember <span class=\"_ _b\"></span>2022 inng\u00e5tt sikringer<span class=\"_ _b\"></span> p\u00e5 8.337<span class=\"_ _b\"></span> Mt propan, samt naturgass tilsv<span class=\"_ _b\"></span>arende 10<span class=\"_ _b\"></span>7 GWh for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5rene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>2023\u20132025.Sensitiv<span class=\"_ _8\"></span>itetsana<span class=\"_ _8\"></span>lyse Konsernets<span class=\"_ _b\"></span> finansielle instrumenter<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> utsat<span class=\"_ _3\"></span>t <span class=\"_ _8\"></span>for<span class=\"_ _b\"></span> ulike<span class=\"_ _b\"></span> typer<span class=\"_ _8\"></span> mark<span class=\"_ _8\"></span>edsrisik<span class=\"_ _b\"></span>o som kan p\u00e5virk<span class=\"_ _b\"></span>e resultat<span class=\"_ _b\"></span> eller <span class=\"_ _b\"></span>egenkapital. Det<span class=\"_ _b\"></span> anvendes finansielle<span class=\"_ _b\"></span> instrumenter<span class=\"_ _b\"></span>, s\u00e6rlig deriv<span class=\"_ _b\"></span>ater<span class=\"_ _b\"></span>, i sikrings\u00f8yemed, for sikring av b\u00e5de finansiell og operasjonell ek<span class=\"_ _b\"></span>sponering. I tabell <span class=\"_ _b\"></span>5 presenteres<span class=\"_ _b\"></span> en partiell analyse av<span class=\"_ _b\"></span> sensitiviteten p\u00e5<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>finansielle instrumentene, <span class=\"_ _b\"></span>der isolert <span class=\"_ _b\"></span>virkning av hver <span class=\"_ _b\"></span>enkelt<span class=\"_ _b\"></span> risiko<span class=\"_ _b\"></span> p\u00e5 resultat <span class=\"_ _b\"></span>og egenkapital er<span class=\"_ _b\"></span> estimer<span class=\"_ _3\"></span>t.<span class=\"_ _8\"></span> Utgangspunktet er en v<span class=\"_ _8\"></span>algt hypotetisk endring i ulik<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>edsparametere p\u00e5<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> balanse pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _b\"></span> desember<span class=\"_ _8\"></span> 2022.<span class=\"_ _b\"></span> Analysen <span class=\"_ _b\"></span>omfat<span class=\"_ _3\"></span>ter<span class=\"_ _f\"></span>, i henhold <span class=\"_ _8\"></span>til IFRS,<span class=\"_ _b\"></span> kun finansielle<span class=\"_ _8\"></span> instrumenter<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>er ikk<span class=\"_ _b\"></span>e ment \u00e5<span class=\"_ _b\"></span> gi et<span class=\"_ _b\"></span> helhetlig bilde av k<span class=\"_ _b\"></span>onsernets mark<span class=\"_ _b\"></span>edsrisik<span class=\"_ _b\"></span>o, for<span class=\"_ _b\"></span> ek<span class=\"_ _b\"></span>sempel: \u2022 <span class=\"_ _10\"> </span>V<span class=\"_ _b\"></span>ed valutasikring av<span class=\"_ _b\"></span> inng\u00e5tte k<span class=\"_ _b\"></span>ontrakter p\u00e5virk<span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>endring i verdien p\u00e5<span class=\"_ _b\"></span>  sikringen resultatet,<span class=\"_ _b\"></span> mens motsvarende<span class=\"_ _b\"></span> endring p\u00e5<span class=\"_ _b\"></span> den underliggende k<span class=\"_ _b\"></span>ontrakten <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e vises,<span class=\"_ _8\"></span> da<span class=\"_ _8\"></span> den <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e er<span class=\"_ _b\"></span> et finansielt <span class=\"_ _3\"></span>instrument.<span class=\"_ _b\"></span> \u2022 <span class=\"_ _10\"> </span>V<span class=\"_ _b\"></span>ed endring i <span class=\"_ _b\"></span>\u00e9n av parameterne<span class=\"_ _b\"></span> tar analy<span class=\"_ _b\"></span>sen ikke<span class=\"_ _b\"></span> hensyn til k<span class=\"_ _b\"></span>orrelasjoner med andre<span class=\"_ _b\"></span> parametere. \u2022 <span class=\"_ _10\"> </span><span class=\"wsc\">Finansielle instrumenter denominert i enhetenes funk<span class=\"_ _b\"></span>sjonelle valuta,<span class=\"_ _b\"></span> </span>utgj\u00f8r ingen valutarisik<span class=\"_ _b\"></span>o og omfattes derfor<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e av denne<span class=\"_ _8\"></span> analysen. V<span class=\"_ _b\"></span>aluta <span class=\"_ _22a\"></span>eksponeringen p\u00e5 omregningen av slik<span class=\"_ _b\"></span>e finansielle<span class=\"_ _8\"></span> instrumenter til  <span class=\"_ _3d\"></span>k<span class=\"_ _8\"></span>onsernets pr<span class=\"_ _8\"></span>esentasjonsvaluta<span class=\"_ _b\"></span> er<span class=\"_ _8\"></span> heller ikk<span class=\"_ _b\"></span>e inkludert.<span class=\"_ _8\"></span> Generelt forventes det<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>at resultat- og egenk<span class=\"_ _8\"></span>apitalp\u00e5virkningen fra<span class=\"_ _8\"></span> finansielle instrumenter i tabell 5 utligner p\u00e5virkningen <span class=\"_ _3\"></span>fra<span class=\"_ _b\"></span> sikringsobjekter der<span class=\"_ _b\"></span> de finansielle instrumentene<span class=\"_ _b\"></span> inng\u00e5r i <span class=\"_ _b\"></span>sikringsforhold.T<span class=\"_ _b\"></span>abell 5Sensitivitet finansielle<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>instrumenter2022:  Regnskapsmessig <span class=\"_ _b\"></span>effekt p\u00e5<span class=\"_ _10b\"> </span>2021:  Regnskapsmessig <span class=\"_ _b\"></span>effekt p\u00e5Resultat ved: <span class=\"_ _1c4\"> </span>T<span class=\"_ _8\"></span>otalresultat ved:<span class=\"_ _265\"> </span>Resultat<span class=\"_ _8\"></span> ved:<span class=\"_ _11c\"> </span>Totalr<span class=\"_ _8\"></span>esultat ved:1111Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _357\"> </span>\u00d8kningReduk<span class=\"_ _8\"></span>sjon<span class=\"_ _1b1\"> </span>\u00d8kningReduk<span class=\"_ _8\"></span>sjon<span class=\"_ _1a9\"> </span>\u00d8kningReduk<span class=\"_ _8\"></span>sjon<span class=\"_ _1b1\"> </span>\u00d8kningReduk<span class=\"_ _8\"></span>sjonFinansielle instrumenter<span class=\"_ _b\"></span> som inng\u00e5r<span class=\"_ _b\"></span> i sikringsforholdRenterisik<span class=\"_ _b\"></span>o: 100<span class=\"_ _b\"></span> basispunkter parallelt <span class=\"_ _b\"></span>skift i rentekurver alle<span class=\"_ _b\"></span> valutaer<span class=\"_ _88\"> </span>(132)<span class=\"_ _1ae\"> </span>132<span class=\"_ _cf\"> </span>(1)<span class=\"_ _259\"> </span>1<span class=\"_ _358\"> </span>(93<span class=\"_ _b\"></span>)<span class=\"_ _b2\"> </span>93<span class=\"_ _164\"> </span>32<span class=\"_ _152\"> </span>(35)V<span class=\"_ _b\"></span>alutarisiko: <span class=\"_ _b\"></span>10 % <span class=\"_ _b\"></span>endring i valutakurs,<span class=\"_ _b\"></span> EUR<span class=\"_ _53\"> </span>7<span class=\"_ _16c\"> </span>(7)<span class=\"_ _171\"> </span>(365)<span class=\"_ _c9\"> </span>365<span class=\"_ _34d\"> </span>2<span class=\"_ _16c\"> </span>(2)<span class=\"_ _1bb\"> </span>(317)<span class=\"_ _160\"> </span>317V<span class=\"_ _b\"></span>alutarisiko: <span class=\"_ _b\"></span>10 % <span class=\"_ _b\"></span>endring i valutakurs,<span class=\"_ _b\"></span> SEK<span class=\"_ _359\"> </span>(5)<span class=\"_ _91\"> </span>5<span class=\"_ _8e\"> </span>(206)<span class=\"_ _c9\"> </span>206<span class=\"_ _ad\"> </span>(2)<span class=\"_ _91\"> </span>2<span class=\"_ _96\"> </span>(168)<span class=\"_ _1ae\"> </span>168Aksjek<span class=\"_ _b\"></span>ursrisiko: <span class=\"_ _b\"></span>10 % endring i ak<span class=\"_ _b\"></span>sjekurser<span class=\"_ _2d7\"> </span>26<span class=\"_ _1b2\"> </span>(26)<span class=\"_ _2c5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _118\"> </span>31<span class=\"_ _af\"> </span>(31)<span class=\"_ _247\"> </span>3<span class=\"_ _f5\"> </span><span class=\"ls29 ws36\">(<span class=\"_ _3\"></span>3)</span>Gassprisrisik<span class=\"_ _b\"></span>o: <span class=\"_ _3\"></span>30 % endring <span class=\"_ _3\"></span>i gasspriser<span class=\"_ _28e\"> </span><span class=\"ws2\">-<span class=\"_ _89\"> </span>-<span class=\"_ _117\"> </span>43<span class=\"_ _152\"> </span>(43<span class=\"_ _b\"></span>)<span class=\"_ _11c\"> </span>-<span class=\"_ _89\"> </span>-<span class=\"_ _11e\"> </span>-<span class=\"_ _89\"> </span>-</span>1 <span class=\"_ _75\"> </span>Gjelder styrk<span class=\"_ _b\"></span>else av aktuell valuta.Regnskapsmessig eff<span class=\"_ _b\"></span>ekt fra endring i <span class=\"_ _3\"></span>mark<span class=\"_ _b\"></span>edsrisiko<span class=\"_ _b\"></span> er klassifiser<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> p\u00e5 resultat eller<span class=\"_ _8\"></span> totalresultat etter<span class=\"_ _8\"></span> hvor effekten f\u00f8rst<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>egnskapsf<span class=\"_ _8\"></span>\u00f8res.<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>Resultateffektene<span class=\"_ _b\"></span> vil ogs\u00e5 p\u00e5virke<span class=\"_ _b\"></span> egenkapitalen ut over det som presenteres<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i tabellen.<span class=\"_ _35a\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 31 </span>Deriv<span class=\"_ _b\"></span>ate<span class=\"_ _b\"></span>r og sik<span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>ng<span class=\"_ _8\"></span>s<span class=\"_ _8\"></span>f<span class=\"_ _b\"></span>or<span class=\"_ _b\"></span>ho<span class=\"_ _8\"></span>ld P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Derivater<span class=\"ff2 wsf\"> verdsettes<span class=\"_ _8\"></span> til virkelig ver<span class=\"_ _8\"></span>di p\u00e5 balansedagen og <span class=\"_ _3\"></span>regnsk<span class=\"_ _8\"></span>apsf\u00f8res<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>for<span class=\"_ _8\"></span>dring eller </span>gjeld. Gevinst<span class=\"_ _8\"></span> og tap som f\u00f8lge<span class=\"_ _8\"></span> av realisasjon, eller<span class=\"_ _8\"></span> endring i virkelig verdi,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>resultatf\u00f8r<span class=\"_ _8\"></span>es der<span class=\"_ _8\"></span> derivatet ikk<span class=\"_ _8\"></span>e inng\u00e5r i en sikringsrelasjon som tilfredsstiller<span class=\"_ _8\"></span> kriteriene for sikringsbokf<span class=\"_ _8\"></span>\u00f8ring. Innebygde <span class=\"_ _b\"></span>derivater i k<span class=\"_ _8\"></span>ontrakter<span class=\"_ _8\"></span> skilles<span class=\"_ _8\"></span> ut <span class=\"_ _8\"></span>og m\u00e5les <span class=\"_ _b\"></span>separat. Orkla<span class=\"_ _b\"></span> har p.t.<span class=\"_ _b\"></span> ingen innebygde derivater<span class=\"_ _b\"></span>. Kj\u00f8p<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>salg av derivater<span class=\"_ _b\"></span> regnskapsf\u00f8res<span class=\"_ _8\"></span> p\u00e5 handledato.<span class=\"_ _b\"></span> Derivater klassifiseres<span class=\"_ _8\"></span> i balans<span class=\"_ _3\"></span>en som \u00abIkke-rente <span class=\"_ _291\"></span>b\u00e6rende\u00bb for<span class=\"_ _8\"></span>dringer og gjeld som hovedregel. Klassifisering som \u00abRen<span class=\"_ _8\"></span>teb\u00e6r<span class=\"_ _8\"></span>ende\u00bb<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>b<span class=\"_ _8\"></span>enyttes der sikringsob<span class=\"_ _8\"></span>jektet er<span class=\"_ _8\"></span> klassifiser<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> som renteb\u00e6rende, samt for<span class=\"_ _b\"></span> sikring av nettoinvestering. Sikring.<span class=\"ff2 ws2\"> Konsernets<span class=\"_ _b\"></span> kriterier for<span class=\"_ _8\"></span> \u00e5 klassifiser<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>et <span class=\"_ _8\"></span>derivat <span class=\"_ _b\"></span>eller annet finansielt instrument<span class=\"_ _8\"></span> som <span class=\"_ _b\"></span>et </span>sikringsinstrument er<span class=\"_ _8\"></span> som f\u00f8lger:(1) <span class=\"_ _151\"> </span> <span class=\"_ _291\"></span>Sikringen er i tr\u00e5d med <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>onsernets str<span class=\"_ _8\"></span>ategi og form\u00e5l med <span class=\"_ _3\"></span>risik<span class=\"_ _8\"></span>ostyring, og sikringen <span class=\"ls2 ws2\"> </span>er forventet \u00e5 v\u00e6r<span class=\"_ _8\"></span>e sv\u00e6rt eff<span class=\"_ _8\"></span>ektiv ved at den motvirker<span class=\"_ _b\"></span> endringer i virkelig verdi eller<span class=\"_ _8\"></span> <span class=\"ls2 ws2\"> </span>k<span class=\"_ _8\"></span>ontantstr\u00f8mmer til et<span class=\"_ _8\"></span> identifisert objekt, (2) <span class=\"_ _5d\"> </span> <span class=\"_ _291\"></span>det er en \u00f8k<span class=\"_ _8\"></span>onomisk sammenheng mellom sikringsinstrument og sikringsobjekt,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kilder <span class=\"_ _b\"></span><span class=\"ls2 ws2\"> </span>til ineffektivitet k<span class=\"_ _8\"></span>an fastsl\u00e5s, <span class=\"_ _b\"></span>og effekten av<span class=\"_ _8\"></span> kredittrisiko<span class=\"_ _b\"></span> forventes ikk<span class=\"_ _8\"></span>e \u00e5<span class=\"_ _8\"></span> dominer<span class=\"_ _8\"></span>e <span class=\"ls2\"> </span>verdiendringer<span class=\"_ _8\"></span> i sikringsrelasjonen,(3<span class=\"_ _b\"></span>) <span class=\"_ _14d\"> </span> <span class=\"_ _291\"></span>det er etablert tilfredsstillende<span class=\"_ _8\"></span> dokumentasjon ved inng\u00e5else av sikringen som blant annet viser<span class=\"_ _8\"></span> at sikringen er effektiv<span class=\"_ _b\"></span>, (4) <span class=\"_ _157\"> </span> <span class=\"_ _3c\"></span>for k<span class=\"_ _8\"></span>ontantstr\u00f8msikring,<span class=\"_ _8\"></span> at den forest\u00e5ende transak<span class=\"_ _b\"></span>sjonen <span class=\"_ _3\"></span>m\u00e5<span class=\"_ _8\"></span> v\u00e6re<span class=\"_ _8\"></span> h\u00f8yst sannsynlig, og (5) <span class=\"_ _5d\"> </span> <span class=\"_ _3c\"></span>sikringen evalueres<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>l\u00f8pende og forventes fortsatt \u00e5 v\u00e6r<span class=\"_ _8\"></span>e eff<span class=\"_ _8\"></span>ektiv<span class=\"_ _8\"></span>.Sikring av virkelig ver<span class=\"_ _8\"></span>di Endring i virkelig verdi p\u00e5 deriv<span class=\"_ _8\"></span>ater utpekt som sikringsinstrumenter resultatf\u00f8r<span class=\"_ _8\"></span>es l\u00f8pende. Endring i virkelig verdi p\u00e5 sikringsob<span class=\"_ _8\"></span>jektet  <span class=\"_ _3c\"></span>resultatf\u00f8res<span class=\"_ _8\"></span> tilsvarende.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Sikringsbokf\u00f8ring opph\u00f8r<span class=\"_ _8\"></span>er dersom:<span class=\"ls2 ws2\"> </span>(<span class=\"ls44 wsf\">a)  <span class=\"_ _291\"></span>sikringsinstrumentet er forfalt, terminert,<span class=\"_ _8\"></span> ut\u00f8vd eller solgt, </span>(b<span class=\"_ _b\"></span>)  <span class=\"_ _3c\"></span>sikringen <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e tilfredsstiller ovennevnte<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>krav<span class=\"_ _b\"></span>, eller(<span class=\"_ _b\"></span>c)  <span class=\"_ _3c\"></span>k<span class=\"_ _8\"></span>onsernet av andr<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>grunner velger<span class=\"_ _8\"></span> \u00e5 avslutte<span class=\"_ _8\"></span> sikringsbokf<span class=\"_ _8\"></span>\u00f8ring. Skulle<span class=\"_ _8\"></span> en sikringsvurdering opph\u00f8re,<span class=\"_ _8\"></span> vil verdiendringene<span class=\"_ _8\"></span> som er gjort i balansef\u00f8rt verdi p\u00e5 sikrings <span class=\"_ _291\"></span>objektet,<span class=\"_ _8\"></span> amortiseres <span class=\"_ _8\"></span>over <span class=\"_ _b\"></span>gjenv\u00e6rende levetid <span class=\"_ _8\"></span>ved bruk av<span class=\"_ _b\"></span> effektiv r<span class=\"_ _8\"></span>entemetode, <span class=\"ls2\"> </span>til svarende<span class=\"_ _b\"></span> <span class=\"_ _3b\"> </span>sikringsinstrumentet.Kontantstr<span class=\"_ _8\"></span>\u00f8msikringer Den effektive<span class=\"_ _8\"></span> delen av endringer i virkelig ver<span class=\"_ _8\"></span>di p\u00e5 et sikringsinstrument regnskapsf<span class=\"_ _8\"></span>\u00f8res<span class=\"_ _8\"></span> som <span class=\"ls2 ws2\"> </span>andre<span class=\"_ _8\"></span> poster i totalresultatet, og reklassifiseres til resultatet ved gjennomf<span class=\"_ _8\"></span>\u00f8ring av transak<span class=\"_ _8\"></span>sjonen som derivatet sikr<span class=\"_ _8\"></span>er<span class=\"_ _b\"></span>, og presenteres p\u00e5 samme<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>linje som den sikr<span class=\"_ _8\"></span>ede tr<span class=\"_ _8\"></span>ansaksjonen.<span class=\"_ _8\"></span> Den  <span class=\"_ _291\"></span>ineffektive delen av sikringsinstrumentet resultatf\u00f8res<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>l\u00f8pende.<span class=\"_ _8\"></span> N\u00e5r et sikringsinstrument utl\u00f8per eller<span class=\"_ _b\"></span> selges, avslut<span class=\"_ _3\"></span>tes<span class=\"_ _8\"></span> eller ut\u00f8ves, eller<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _8\"></span>etak<span class=\"_ _8\"></span>et opphever<span class=\"_ _8\"></span> sikringsforholdet, til tr<span class=\"_ _8\"></span>oss for<span class=\"_ _8\"></span> at den sikrede<span class=\"_ _b\"></span> transaksjonen fremdeles forventes \u00e5 inntreffe,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>orblir akkumulerte gevinster<span class=\"_ _8\"></span> eller tap p\u00e5<span class=\"_ _b\"></span> dette tidspunktet<span class=\"_ _8\"></span> i sikringsr<span class=\"_ _8\"></span>eserven og resultatf\u00f8res<span class=\"_ _b\"></span> n\u00e5r k<span class=\"_ _8\"></span>ontantstr\u00f8mmen inntreffer<span class=\"_ _f\"></span>. Dersom den <span class=\"_ _b\"></span>sikrede tr<span class=\"_ _8\"></span>ansaksjonen ikk<span class=\"_ _b\"></span>e lenger <span class=\"_ _b\"></span>er forventet \u00e5 inntr<span class=\"_ _8\"></span>effe,<span class=\"_ _8\"></span> resultatf\u00f8r<span class=\"_ _8\"></span>es akkumulerte urealiserte gevinster<span class=\"_ _b\"></span> eller tap p\u00e5 sikringsinstrumentet umiddelbart.Sikring av nettoinvestering i utenlandsk<span class=\"_ _8\"></span> virk<span class=\"_ _8\"></span>somhet V<span class=\"_ _b\"></span>alutagevinster eller tap<span class=\"_ _8\"></span> p\u00e5 sikringsinstrumentet som gjelder<span class=\"_ _8\"></span> den effektive delen av sikringen,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ls2 ws2\"> </span>regnskapsf<span class=\"_ _8\"></span>\u00f8res som andre<span class=\"_ _8\"></span> poster i totalresultatet, mens valutagevinster<span class=\"_ _b\"></span> eller -tap i den  <span class=\"_ _291\"></span>ineffektive delen resultatf\u00f8res.<span class=\"_ _8\"></span> V<span class=\"_ _b\"></span>ed <span class=\"_ _3\"></span>avhendelse<span class=\"_ _8\"></span> av den sikrede virk<span class=\"_ _b\"></span>somheten <span class=\"_ _3\"></span>resultatf<span class=\"_ _8\"></span>\u00f8res <span class=\"ls2 ws2\"> </span>akkumulert sikrings <span class=\"_ _291\"></span>gevinst eller -tap.M\u00e5ling a<span class=\"_ _8\"></span>v finansielle<span class=\"_ _b\"></span> instrumenter<span class=\"_ _8\"></span>.<span class=\"ff2\"> Konsernet bruk<span class=\"_ _b\"></span>er f<span class=\"_ _8\"></span>\u00f8lgende m\u00e5lehierarki <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> \u00e5 m\u00e5le<span class=\"_ _b\"></span> og </span> <span class=\"_ _291\"></span>presentere virk<span class=\"_ _b\"></span>elig verdi <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>finansielle<span class=\"_ _8\"></span> instrumenter:Niv\u00e5<span class=\"_ _8\"></span> 1:  <span class=\"_ _28c\"> </span>Observerbare,<span class=\"_ _8\"></span> ujusterte priser i <span class=\"_ _b\"></span>et aktivt marked <span class=\"_ _8\"></span>for identisk<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>eiendeler <span class=\"_ _8\"></span>og gjeldNiv\u00e5<span class=\"_ _8\"></span> 2: <span class=\"_ _3\"></span> <span class=\"_ _19c\"> </span> <span class=\"_ _3c\"></span>Andre teknikk<span class=\"_ _b\"></span>er hvor all <span class=\"_ _3\"></span>input<span class=\"_ _8\"></span> som har signifikant effekt<span class=\"_ _8\"></span> p\u00e5 virk<span class=\"_ _8\"></span>elig verdi,<span class=\"_ _8\"></span> er observerbar<span class=\"_ _8\"></span>, direkte<span class=\"_ _b\"></span> eller indirekteNiv\u00e5<span class=\"_ _8\"></span> 3: <span class=\"_ _3\"></span> <span class=\"_ _19c\"> </span> <span class=\"_ _3c\"></span>Andre teknikk<span class=\"_ _b\"></span>er som bruker<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>input som har signifikant<span class=\"_ _8\"></span> effekt p\u00e5 virk<span class=\"_ _b\"></span>elig verdi, som ikke<span class=\"_ _8\"></span> <span class=\"ls2 ws2\"> </span>er basert p\u00e5<span class=\"_ _b\"></span> observerbare mark<span class=\"_ _8\"></span>edsdataKonsernet<span class=\"_ _b\"></span> s\u00f8ker<span class=\"_ _b\"></span> s\u00e5 langt det er mulig \u00e5 anvende adgangen til sikringsbokf\u00f8ring etter IFRS.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Nedenfor<span class=\"_ _b\"></span> vises virk<span class=\"_ _b\"></span>elig verdi for alle utest\u00e5ende derivater<span class=\"_ _f\"></span>, gruppert etter regnskapsmessig klassifisering og sikret risik<span class=\"_ _8\"></span>o. Forfallsprofil p\u00e5 sikringsinstrumenter er<span class=\"_ _b\"></span> spesifisert <span class=\"_ _3\"></span>i note 30. Derivater<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>balansen og sikringsf<span class=\"_ _8\"></span>orm\u00e5l3Nominell verdiBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _4d\"> </span>2022<span class=\"_ _73\"> </span>2021<span class=\"_ _143\"> </span>2022<span class=\"_ _73\"> </span>2021<span class=\"_ _223\"> </span><span class=\"ws3\">Sikringens form\u00e5l<span class=\"_ _295\"> </span></span>Sikringsbokf\u00f8ring<span class=\"_ _29e\"> </span>Klassifisering 1Eiendeler<span class=\"_ _13a\"> </span>Kortsiktig<span class=\"_ _150\"> </span>r<span class=\"_ _b\"></span>.b.-<span class=\"_ _71\"> </span>11<span class=\"_ _f9\"> </span>-<span class=\"_ _154\"> </span><span class=\"wse\">2 858<span class=\"_ _223\"> </span></span>V<span class=\"_ _8\"></span>alutasikringer<span class=\"_ _8\"></span> av utenlandsk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>dat<span class=\"_ _3\"></span>terselsk<span class=\"_ _8\"></span>aper<span class=\"_ _63\"> </span><span class=\"ls2\">Sikring av nettoinvestering<span class=\"_ _35b\"> </span><span class=\"wsc\">Virk<span class=\"_ _b\"></span>elig verdi over totalresultatet</span></span>Eiendeler<span class=\"_ _13a\"> </span>Kortsiktig<span class=\"_ _150\"> </span>r<span class=\"_ _b\"></span>.b.<span class=\"_ _8f\"> </span>-<span class=\"_ _69\"> </span>32<span class=\"_ _f9\"> </span>-<span class=\"_ _14f\"> </span>8 519<span class=\"_ _223\"> </span><span class=\"wsc\">V<span class=\"_ _b\"></span>alutaterminer sikrer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>l\u00e5n/<span class=\"_ _8\"></span>plassering<span class=\"_ _e2\"> </span><span class=\"ws2\">-<span class=\"_ _24e\"> </span></span>Virk<span class=\"_ _8\"></span>elig verdi over<span class=\"_ _8\"></span> resultat</span>T<span class=\"_ _b\"></span>otal return swap sikr<span class=\"_ _b\"></span>er aksjeeksponering <span class=\"ws2\"> </span>2Eiendeler<span class=\"_ _13a\"> </span>Kortsiktig<span class=\"_ _150\"> </span>i.r<span class=\"_ _b\"></span>.b.-<span class=\"_ _36\"> </span>12<span class=\"_ _1a6\"> </span>-<span class=\"_ _54\"> </span>343-<span class=\"_ _24e\"> </span><span class=\"wsc\">Virk<span class=\"_ _8\"></span>elig verdi over<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>resultat</span>i pensjonsforpliktelser/L<span class=\"_ _d\"></span>TIEiendeler<span class=\"_ _13a\"> </span>Kortsiktig<span class=\"_ _150\"> </span>i.r<span class=\"_ _b\"></span>.b.<span class=\"_ _1af\"> </span>10<span class=\"_ _ca\"> </span>-<span class=\"_ _152\"> </span>36<span class=\"_ _c9\"> </span>-<span class=\"_ _223\"> </span>T<span class=\"_ _b\"></span>ermink<span class=\"_ _b\"></span>ontrakt sikrer<span class=\"_ _b\"></span> gasspriseksponering<span class=\"_ _4c\"> </span><span class=\"ws2\">Kontantstr<span class=\"_ _8\"></span>\u00f8msikring<span class=\"_ _1b8\"> </span><span class=\"wsc\">Virk<span class=\"_ _b\"></span>elig verdi over totalr<span class=\"_ _8\"></span>esultatet</span></span>Eiendeler<span class=\"_ _13a\"> </span>Kortsiktig<span class=\"_ _150\"> </span>i.r<span class=\"_ _b\"></span>.b.<span class=\"_ _133\"> </span>1<span class=\"_ _c9\"> </span>-<span class=\"_ _f9\"> </span>-<span class=\"_ _ca\"> </span>-<span class=\"_ _223\"> </span>V<span class=\"_ _b\"></span>alutaterminer <span class=\"_ _b\"></span>sikrer pengeposter<span class=\"_ _b\"></span> i balansen<span class=\"_ _14d\"> </span>-<span class=\"_ _24e\"> </span><span class=\"wsc\">Virk<span class=\"_ _8\"></span>elig verdi over<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>resultat</span>Eiendeler<span class=\"_ _13a\"> </span>Kortsiktig<span class=\"_ _150\"> </span>i.r<span class=\"_ _b\"></span>.b.<span class=\"_ _16c\"> </span>9<span class=\"_ _b3\"> </span>4<span class=\"_ _1a6\"> </span>-<span class=\"_ _4c\"> </span>331<span class=\"_ _223\"> </span><span class=\"wsc\">V<span class=\"_ _8\"></span>alutaterminer<span class=\"_ _8\"></span> sikrer<span class=\"_ _8\"></span> fremtidige<span class=\"_ _8\"></span> transak<span class=\"_ _8\"></span>sjoner<span class=\"_ _14c\"> </span><span class=\"ws2\">Kontantstr\u00f8msikring<span class=\"_ _25c\"> </span></span>Virkelig ver<span class=\"_ _8\"></span>di over<span class=\"_ _8\"></span> totalresultatet</span>Renteswapper<span class=\"_ _b\"></span> fly<span class=\"_ _3\"></span>tende til fast rente,<span class=\"_ _8\"></span> sikrer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>Gjeld<span class=\"_ _ee\"> </span>Langsiktig<span class=\"_ _5d\"> </span>i.r<span class=\"_ _b\"></span>.b.<span class=\"_ _160\"> </span>(13<span class=\"_ _8\"></span>)<span class=\"_ _22e\"> </span>(72)<span class=\"_ _4c\"> </span><span class=\"wse\">5 600<span class=\"_ _5d\"> </span>5 305</span>Kontantstr<span class=\"_ _b\"></span>\u00f8msikring<span class=\"_ _1b8\"> </span><span class=\"wsc\">Virkelig verdi over<span class=\"_ _b\"></span> totalresultatet</span>fremtidige<span class=\"_ _b\"></span> rentebetalingerRenteswapper<span class=\"_ _b\"></span> fly<span class=\"_ _3\"></span>tende til fast rente,<span class=\"_ _8\"></span> sikrer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>Gjeld<span class=\"_ _ee\"> </span>Langsiktig<span class=\"_ _5d\"> </span>r<span class=\"_ _b\"></span>.b.<span class=\"_ _16c\"> </span>(6)<span class=\"_ _19e\"> </span>(11)<span class=\"_ _4c\"> </span><span class=\"wse\">2 803<span class=\"_ _157\"> </span>2 669</span>-<span class=\"_ _24e\"> </span><span class=\"wsc\">Virk<span class=\"_ _8\"></span>elig verdi over<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>resultat</span>fremtidige<span class=\"_ _b\"></span> rentebetalingerRenteswapper<span class=\"_ _b\"></span> fast til fly<span class=\"_ _3\"></span>tende, motpost til <span class=\"ws2\"> </span>Gjeld<span class=\"_ _ee\"> </span>Langsiktig<span class=\"_ _5d\"> </span>r<span class=\"_ _b\"></span>.b.<span class=\"_ _144\"> </span>(292)<span class=\"_ _161\"> </span>(4)<span class=\"_ _4c\"> </span><span class=\"wse\">3 035<span class=\"_ _5d\"> </span>2 635</span>V<span class=\"_ _b\"></span>erdisikring<span class=\"_ _127\"> </span><span class=\"wsc\">Virkelig ver<span class=\"_ _8\"></span>di over resultat</span>verdiendring p\u00e5 gjeldenGjeld<span class=\"_ _ee\"> </span>Langsiktig<span class=\"_ _5d\"> </span>i.r<span class=\"_ _b\"></span>.b.<span class=\"_ _1ae\"> </span>(19)<span class=\"_ _15b\"> </span>-<span class=\"_ _cb\"> </span>103<span class=\"_ _c9\"> </span>-<span class=\"_ _223\"> </span>T<span class=\"_ _b\"></span>ermink<span class=\"_ _b\"></span>ontrakt sikrer<span class=\"_ _b\"></span> gasspriseksponering<span class=\"_ _4c\"> </span><span class=\"ws2\">K<span class=\"_ _8\"></span>ontantstr\u00f8msikring<span class=\"_ _25c\"> </span><span class=\"wsc\">Virkelig ver<span class=\"_ _8\"></span>di over totalr<span class=\"_ _8\"></span>esultatet</span></span>Gjeld<span class=\"_ _ee\"> </span>Kortsiktig<span class=\"_ _150\"> </span>r<span class=\"_ _b\"></span>.b.<span class=\"_ _1a\"> </span>(26)<span class=\"_ _15b\"> </span>-<span class=\"_ _135\"> </span><span class=\"wse\">10 334<span class=\"_ _ca\"> </span></span>-<span class=\"_ _223\"> </span><span class=\"wsc\">V<span class=\"_ _8\"></span>alutaterminer sikr<span class=\"_ _b\"></span>er l\u00e5n/plassering<span class=\"_ _e2\"> </span><span class=\"ws2\">-<span class=\"_ _24e\"> </span></span>Virk<span class=\"_ _8\"></span>elig verdi over<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>resultat</span>Gjeld<span class=\"_ _ee\"> </span>Kortsiktig<span class=\"_ _150\"> </span>r<span class=\"_ _b\"></span>.b.<span class=\"_ _f5\"> </span>(7)<span class=\"_ _15b\"> </span>-<span class=\"_ _14a\"> </span><span class=\"wse\">4 392<span class=\"_ _c9\"> </span></span>-<span class=\"_ _223\"> </span>V<span class=\"_ _b\"></span>alutasikringer<span class=\"_ _8\"></span> av utenlandsk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>dat<span class=\"_ _3\"></span>terselsk<span class=\"_ _8\"></span>aper<span class=\"_ _63\"> </span><span class=\"ls2\">Sikring av nettoinvestering<span class=\"_ _35b\"> </span><span class=\"wsc\">Virk<span class=\"_ _b\"></span>elig verdi over totalresultatet</span></span>T<span class=\"_ _b\"></span>otal return swap sikr<span class=\"_ _b\"></span>er aksjeeksponering <span class=\"ws2\"> </span>Gjeld<span class=\"_ _ee\"> </span>Kortsiktig<span class=\"_ _150\"> </span>i.r<span class=\"_ _b\"></span>.b.<span class=\"_ _160\"> </span>(12)<span class=\"_ _113\"> </span>-<span class=\"_ _144\"> </span>260<span class=\"_ _c9\"> </span>--<span class=\"_ _24e\"> </span><span class=\"wsc\">Virk<span class=\"_ _8\"></span>elig verdi over<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>resultat</span>i pensjonsforpliktelser/L<span class=\"_ _d\"></span>TIGjeld<span class=\"_ _ee\"> </span>Kortsiktig<span class=\"_ _150\"> </span>i.r<span class=\"_ _b\"></span>.b.<span class=\"_ _f9\"> </span>-<span class=\"_ _208\"> </span>(2)<span class=\"_ _84\"> </span>-<span class=\"_ _ca\"> </span>-<span class=\"_ _223\"> </span>V<span class=\"_ _b\"></span>alutaterminer sikrer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fr<span class=\"_ _8\"></span>emtidige tr<span class=\"_ _8\"></span>ansak<span class=\"_ _8\"></span>sjoner<span class=\"_ _115\"> </span><span class=\"ws2\">Kontantstr<span class=\"_ _8\"></span>\u00f8msikring<span class=\"_ _1b8\"> </span><span class=\"wsc\">Virk<span class=\"_ _b\"></span>elig verdi over totalr<span class=\"_ _8\"></span>esultatet</span></span>Sum derivater<span class=\"_ _268\"> </span><span class=\"ws2\">(355)<span class=\"_ _61\"> </span>(30)</span>1 <span class=\"_ _349\"> </span>r<span class=\"_ _b\"></span>.b. = Renteb\u00e6rende<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span>dring/<span class=\"_ _b\"></span>gjeld2 <span class=\"_ _14d\"> </span>i.r<span class=\"_ _8\"></span>.b. = Ikk<span class=\"_ _b\"></span>e renteb\u00e6rende<span class=\"_ _b\"></span> fordring/<span class=\"_ _b\"></span>gjeld3 <span class=\"_ _170\"> </span>Nominell verdi er summen av alle enk<span class=\"_ _b\"></span>elttransaksjoners nominelle ver<span class=\"_ _8\"></span>di beregnet som absoluttverdi.Beregning av virk<span class=\"_ _b\"></span>elig verdi: \u2022 <span class=\"_ _10\"> </span><span class=\"ws38\"> <span class=\"_ _5\"></span>V<span class=\"_ _b\"></span>alutaterminer og valutasw<span class=\"_ _b\"></span>apper er m\u00e5lt til virk<span class=\"_ _b\"></span>elig verdi baser<span class=\"_ _3\"></span>t p\u00e5 observert </span>terminkurs<span class=\"_ _b\"></span> p\u00e5 k<span class=\"_ _b\"></span>ontrakter med <span class=\"_ _b\"></span>tilsvarende l\u00f8petid p\u00e5<span class=\"_ _b\"></span>  <span class=\"_ _3d\"></span>balansedagen.\u2022 <span class=\"_ _10\"> </span><span class=\"wsc\"> <span class=\"_ _5\"></span>Rentesw<span class=\"_ _8\"></span>appers<span class=\"_ _8\"></span> virk<span class=\"_ _8\"></span>elige<span class=\"_ _8\"></span> verdi er<span class=\"_ _8\"></span> n\u00e5verdien <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fremtidige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ontant <span class=\"_ _5\"></span>str\u00f8mmer<span class=\"_ _8\"></span> </span>beregnet ut<span class=\"_ _b\"></span> fra <span class=\"_ _b\"></span>obser<span class=\"_ _3\"></span>verte mark<span class=\"_ _b\"></span>edsrenter<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og v<span class=\"_ _8\"></span>alutakurser<span class=\"_ _b\"></span> p\u00e5 balansedagen, inkludert p\u00e5l\u00f8pte r<span class=\"_ _b\"></span>enter<span class=\"_ _b\"></span>. \u2022 <span class=\"_ _10\"> </span><span class=\"wsc\"> <span class=\"_ _22a\"></span>T<span class=\"_ _b\"></span>otal <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>eturn swap<span class=\"_ _b\"></span> er m\u00e5lt til virkelig ver<span class=\"_ _b\"></span>di <span class=\"_ _3\"></span>basert <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> obser<span class=\"_ _3\"></span>verte kurser<span class=\"_ _8\"></span> <span class=\"ws2\"> </span></span>p\u00e5 underliggende<span class=\"_ _b\"></span> aksje/ak<span class=\"_ _b\"></span>sjefond p\u00e5 balansedagen.\u2022 <span class=\"_ _ae\"> </span><span class=\"wsc\">T<span class=\"_ _b\"></span>ermink<span class=\"_ _b\"></span>ontrakter p\u00e5 propan og naturgass er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>m\u00e5lt til virk<span class=\"_ _b\"></span>elig verdi <span class=\"_ _3\"></span>basert p\u00e5 ob<span class=\"ls2 ws2\">-</span></span>server<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> mark<span class=\"_ _b\"></span>edspriser p\u00e5<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>ontrakter<span class=\"_ _b\"></span> med tilsvar<span class=\"_ _8\"></span>ende l\u00f8petid p\u00e5<span class=\"_ _b\"></span> balansedagenAlle deriv<span class=\"_ _b\"></span>ater er f\u00f8rt til virk<span class=\"_ _b\"></span>elig verdi og vurdert \u00e5 ligge i niv\u00e5 2 p\u00e5 m\u00e5le-hierarkiet f<span class=\"_ _b\"></span>or finansielle instrumenter<span class=\"_ _f\"></span>.Derivatene<span class=\"_ _b\"></span> inng\u00e5r i sikringsf<span class=\"_ _b\"></span>orhold som f\u00f8lger:  K<span class=\"_ _8\"></span>ontantstr\u00f8msikri<span class=\"_ _8\"></span>nger \u2022 <span class=\"_ _10\"> </span>Rentederivater<span class=\"_ _b\"></span> utpekt som <span class=\"_ _b\"></span>sikring av fr<span class=\"_ _b\"></span>emtidige rentek<span class=\"_ _b\"></span>ostnader  (flytende til fastrenteavtaler) <span class=\"_ _3\"></span>behandles<span class=\"_ _8\"></span> som kontantstr<span class=\"_ _8\"></span>\u00f8msikring.\u2022 <span class=\"_ _10\"> </span><span class=\"wsc\">V<span class=\"_ _b\"></span>alutaterminer er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utpekt som sikringsinstrumenter<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span> valutarisik<span class=\"_ _b\"></span>o kny<span class=\"_ _3\"></span>ttet </span>til h\u00f8yst <span class=\"_ _b\"></span>sannsynlige fr<span class=\"_ _b\"></span>emtidige k<span class=\"_ _b\"></span>ontantstr\u00f8mmer<span class=\"_ _b\"></span>.\u2022 <span class=\"_ _10\"> </span><span class=\"wsc\">T<span class=\"_ _b\"></span>otal <span class=\"_ _3\"></span>return swap<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> Orkla-ak<span class=\"_ _8\"></span>sjen er utpekt som sikringsinstrument for </span>L<span class=\"_ _d\"></span>TI-bonusordning med avkastning knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til kursutviklingen p\u00e5 <span class=\"_ _b\"></span>Orkla-aksjen.\u2022 <span class=\"_ _10\"> </span>Kontantavr<span class=\"_ _b\"></span>egnede termink<span class=\"_ _b\"></span>ontrakter<span class=\"_ _b\"></span> p\u00e5 propan <span class=\"_ _b\"></span>og naturgass <span class=\"_ _b\"></span>er utpekt som sikringsinstrument f<span class=\"_ _b\"></span>or h\u00f8yst sannsynlig f<span class=\"_ _b\"></span>or<span class=\"_ _3\"></span>ventet forbruk<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>pr<span class=\"_ _8\"></span>opan og naturgass.Det <span class=\"_ _b\"></span>er i l\u00f8pet av<span class=\"_ _b\"></span> 2022 ikk<span class=\"_ _b\"></span>e resultatf\u00f8rt <span class=\"_ _b\"></span>sikringsineffektivitet (tilsvar<span class=\"_ _b\"></span>ende i 2021). Forventede k<span class=\"_ _b\"></span>ontantstr\u00f8mmer<span class=\"_ _b\"></span> som har <span class=\"_ _b\"></span>v\u00e6rt sikr<span class=\"_ _b\"></span>et i 2022, kv<span class=\"_ _b\"></span>alifiserer fortsatt for sikringsbokf<span class=\"_ _b\"></span>\u00f8ring.Ut<span class=\"_ _3\"></span>vikling i<span class=\"_ _3\"></span> egenkapit<span class=\"_ _3\"></span>alens sikr<span class=\"_ _3\"></span>ingsres<span class=\"_ _3\"></span>er<span class=\"_ _3\"></span>v<span class=\"_ _8\"></span>e<span class=\"ls2 ws2\"> </span>Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Inng\u00e5ende sikringsr<span class=\"_ _b\"></span>eser<span class=\"_ _3\"></span>ve f\u00f8r<span class=\"_ _b\"></span> skatt<span class=\"_ _35c\"> </span><span class=\"ws2\">(70)<span class=\"_ _71\"> </span>(271)</span>Oppl\u00f8st mot resultat \u2013 driftsinntekter<span class=\"_ _fd\"> </span><span class=\"ws2\">-<span class=\"_ _1a6\"> </span>2</span>Oppl\u00f8st mot resultat \u2013 driftsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _6d\"> </span><span class=\"ws2\">(2)<span class=\"_ _f0\"> </span>6</span>Oppl\u00f8st mot r<span class=\"_ _b\"></span>esultat \u2013<span class=\"_ _b\"></span> net<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> finansposter<span class=\"_ _307\"> </span>43<span class=\"_ _1af\"> </span>55Oppl\u00f8st mot balansen<span class=\"_ _35d\"> </span>-<span class=\"_ _2ad\"> </span>87V<span class=\"_ _b\"></span>erdiendring i \u00e5ret<span class=\"_ _1ad\"> </span>12<span class=\"_ _1b6\"> </span>51Utg\u00e5ende sikringsr<span class=\"_ _b\"></span>eser<span class=\"_ _3\"></span>ve f\u00f8r<span class=\"_ _b\"></span> skatt<span class=\"_ _35e\"> </span><span class=\"ws2\">(17)<span class=\"_ _ca\"> </span>(70)</span>Utsatt skatt sikringsreserve<span class=\"_ _6a\"> </span><span class=\"ws2\">3<span class=\"_ _1a1\"> </span>15</span>Utg\u00e5ende sikringsr<span class=\"_ _b\"></span>eser<span class=\"_ _3\"></span>ve etter<span class=\"_ _8\"></span> skatt<span class=\"_ _13d\"> </span><span class=\"ws2\">(14)<span class=\"_ _cc\"> </span>(55)</span>Endring av <span class=\"_ _b\"></span>sikringsreserve f<span class=\"_ _8\"></span>\u00f8r <span class=\"_ _b\"></span>skatt i 2022 <span class=\"_ _b\"></span>er 53<span class=\"_ _8\"></span> mill.<span class=\"_ _8\"></span> kroner<span class=\"_ _b\"></span> (201 mill.  <span class=\"_ _3d\"></span>kroner<span class=\"_ _8\"></span> i 2021) og etter skatt,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>regnskapsf<span class=\"_ _8\"></span>\u00f8rt som andre poster i total <span class=\"_ _22a\"></span>resultatet, 41 mill. kroner<span class=\"_ _b\"></span> i 2022 (152 mill.<span class=\"_ _b\"></span> kroner i 2021).Negativ sikringsr<span class=\"_ _b\"></span>eser<span class=\"_ _3\"></span>ve inneb\u00e6rer<span class=\"_ _8\"></span> en fremtidig kostnadsf<span class=\"_ _8\"></span>\u00f8ring. Akkumulerte <span class=\"_ _b\"></span>sikringseffekter <span class=\"_ _b\"></span>fra k<span class=\"_ _b\"></span>ontantstr\u00f8msikringer bokf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t i <span class=\"_ _b\"></span>egen-kapitalens<span class=\"_ _b\"></span> sikringsreser<span class=\"_ _3\"></span>ve<span class=\"_ _8\"></span> pr<span class=\"_ _b\"></span>. 31. desember<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>2022<span class=\"_ _8\"></span> for<span class=\"_ _3\"></span>ventes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>resultatf<span class=\"_ _8\"></span>\u00f8rt som f\u00f8lger<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(f\u00f8r<span class=\"_ _8\"></span> skatt):2023:<span class=\"ff2\"> <span class=\"_ _7\"></span> <span class=\"_ _4f\"> </span>-19 mill.<span class=\"_ _8\"></span> kroner</span>Etter 2023:<span class=\"ff2 ws2\"> <span class=\"_ _271\"> </span>   2 mill.<span class=\"_ _b\"></span> kroner</span>Sikring<span class=\"_ _3\"></span> a<span class=\"_ _8\"></span>v ne<span class=\"_ _3\"></span>ttoinveste<span class=\"_ _3\"></span>ring i utenlan<span class=\"_ _3\"></span>dsk<span class=\"_ _8\"></span>e enhe<span class=\"_ _3\"></span>ter V<span class=\"_ _b\"></span>ed sikring av<span class=\"_ _b\"></span> utenlandske<span class=\"_ _b\"></span> net<span class=\"_ _3\"></span>toinvesteringer<span class=\"_ _8\"></span> benyt<span class=\"_ _3\"></span>tes<span class=\"_ _b\"></span> l\u00e5n eller<span class=\"_ _8\"></span> v<span class=\"_ _8\"></span>aluta-derivater<span class=\"_ _f\"></span>. Det <span class=\"_ _b\"></span>er i 2022<span class=\"_ _8\"></span> f\u00f8rt <span class=\"_ _b\"></span>-187 mill.<span class=\"_ _8\"></span> kroner<span class=\"_ _b\"></span> fra<span class=\"_ _8\"></span> sikring av<span class=\"_ _b\"></span> net<span class=\"_ _3\"></span>toinvesteringer<span class=\"_ _b\"></span> etter <span class=\"_ _b\"></span>skatt som andre<span class=\"_ _b\"></span> poster i <span class=\"_ _b\"></span>totalresultatet (216 mill.<span class=\"_ _b\"></span> kroner i 2021).Det er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ikk<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>esultatf\u00f8rt eff<span class=\"_ _8\"></span>ekter kny<span class=\"_ _3\"></span>ttet til sikring av nettoinvesteringer som er avhendet<span class=\"_ _b\"></span> i 2022 (tilsvarende<span class=\"_ _b\"></span> i 2021).V<span class=\"_ _b\"></span>erdi<span class=\"_ _3\"></span>sikringer Rentederivater<span class=\"_ _b\"></span> utpekt som <span class=\"_ _b\"></span>sikring av fastr<span class=\"_ _b\"></span>entel\u00e5n (fast til flytende r<span class=\"_ _b\"></span>ente-avtaler) <span class=\"_ _3\"></span>behandles<span class=\"_ _8\"></span> som verdisikring.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Det er<span class=\"_ _b\"></span> gjennom <span class=\"_ _3\"></span>\u00e5ret<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ostnadsf\u00f8rt 288 mill.<span class=\"_ _b\"></span> kroner <span class=\"_ _b\"></span>som verdiendring p\u00e5<span class=\"_ _b\"></span> renteswapper <span class=\"_ _b\"></span>og inntektsf\u00f8rt 288 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span> som verdiendring <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> de<span class=\"_ _8\"></span> sikrede<span class=\"_ _8\"></span> l\u00e5nene.Derivater<span class=\"_ _b\"></span> som ikk<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> inng\u00e5r i <span class=\"_ _b\"></span>sikringsrelasjoner <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>ter<span class=\"_ _b\"></span> IFRS<span class=\"_ _8\"></span> Det finnes i tillegg \u00e5pne derivater<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>ikk<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>inng\u00e5r<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i sikringsrelasjoner<span class=\"_ _b\"></span> et<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> IFRS<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> f\u00f8lgende<span class=\"_ _8\"></span> grunner: \u2022 <span class=\"_ _10\"> </span><span class=\"wsc\">Derivater<span class=\"_ _b\"></span> er ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utpekt som sikringsinstrumenter<span class=\"_ _8\"></span> hvis verdiendringer<span class=\"_ _b\"></span> </span> <span class=\"_ _3d\"></span>bokf\u00f8rt <span class=\"_ _8\"></span>over r<span class=\"_ _8\"></span>esultatet naturlig utlignes<span class=\"_ _b\"></span> av resultatf<span class=\"_ _8\"></span>\u00f8rt ver<span class=\"_ _8\"></span>diendring p\u00e5<span class=\"_ _8\"></span> sikringsobjektene,<span class=\"_ _b\"></span> eksempelvis ved v<span class=\"_ _b\"></span>aluta <span class=\"_ _5\"></span>risik<span class=\"_ _b\"></span>o p\u00e5 l\u00e5n og <span class=\"_ _3\"></span>pengeposter<span class=\"_ _f\"></span>, og  <span class=\"_ _3d\"></span>total r<span class=\"_ _8\"></span>eturn sw<span class=\"_ _8\"></span>ap<span class=\"_ _8\"></span> for<span class=\"_ _b\"></span> sikring av<span class=\"_ _8\"></span> pensjonsforpliktelser<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet <span class=\"_ _8\"></span>til kurs-utvikling i aksjemark<span class=\"_ _b\"></span>edet.\u2022 <span class=\"_ _10\"> </span><span class=\"wsc\"> <span class=\"_ _22a\"></span>Det er ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>alltid mulig eller hensiktsmessig <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> tilfredsstille<span class=\"_ _b\"></span> de strenge<span class=\"_ _8\"></span> </span>kravene<span class=\"_ _b\"></span> til sikringsbokf\u00f8ring etter IFRS. Enk<span class=\"_ _b\"></span>elte valutasikringer<span class=\"_ _b\"></span> og<span class=\"_ _3\"></span> <span class=\"ls2 ws2\"> </span>renteswapper<span class=\"_ _b\"></span> der sikringsposisjonen er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>lukk<span class=\"_ _8\"></span>et,<span class=\"_ _8\"></span> faller in<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>under d<span class=\"_ _3\"></span>enne <span class=\"_ _3\"></span><span class=\"ls2 ws2\"> </span>kategorien.<span class=\"_ _35f\"></span><span class=\"ff4 ls2 ws2\">Not<span class=\"_ _8\"></span>e 32 </span>A<span class=\"_ _3\"></span>k<span class=\"_ _3\"></span>sjek<span class=\"_ _3\"></span>apit<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l 1De 20<span class=\"_ _b\"></span> st\u00f8rste aksjon\u00e6r<span class=\"_ _b\"></span>ene pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span>12.2022Eierandel <span class=\"_ _5\"></span> Aksjon\u00e6r<span class=\"_ _8\"></span>er<span class=\"_ _1fd\"> </span>Antall aksjerav k<span class=\"_ _8\"></span>apital\ue61c1<span class=\"_ _150\"> </span>Canica<span class=\"_ _b\"></span> AS<span class=\"_ _360\"> </span><span class=\"ls2 wse\">200 236 000<span class=\"_ _ca\"> </span><span class=\"ws2\">19,99 %</span></span>2<span class=\"_ _16b\"> </span>Folketrygdfondet<span class=\"_ _361\"> </span><span class=\"wse\">65 852 684<span class=\"_ _155\"> </span></span>6,58<span class=\"_ _8\"></span> %3<span class=\"_ _16b\"> </span><span class=\"ls13 wsc\">Tvist 5 AS<span class=\"_ _17e\"> </span></span><span class=\"wse\">50<span class=\"_ _8\"></span> 050 000<span class=\"_ _155\"> </span><span class=\"ws2\">5,00 %</span></span>4<span class=\"_ _16b\"> </span>State<span class=\"_ _b\"></span> Street Bank<span class=\"_ _8\"></span> and <span class=\"_ _b\"></span>Trust<span class=\"_ _b\"></span> Comp<span class=\"_ _140\"> </span>Nominee<span class=\"_ _50\"> </span><span class=\"ws25\">40 565 125<span class=\"_ _145\"> </span></span>4,05 %5<span class=\"_ _16b\"> </span>JPMorgan Chase<span class=\"_ _b\"></span> Bank, N.A.,<span class=\"_ _8\"></span> London<span class=\"_ _2ee\"> </span>Nominee<span class=\"_ _7e\"> </span><span class=\"wsc\">39 719 484<span class=\"_ _1b2\"> </span></span>3,97 %6<span class=\"_ _16b\"> </span>State Str<span class=\"_ _8\"></span>eet Bank<span class=\"_ _b\"></span> and T<span class=\"_ _b\"></span>rust <span class=\"_ _b\"></span>Comp<span class=\"_ _140\"> </span>Nominee<span class=\"_ _7e\"> </span><span class=\"wse\">20 341 223<span class=\"_ _155\"> </span></span>2,03 %7<span class=\"_ _14f\"> </span>RBC<span class=\"_ _b\"></span> Investor Services <span class=\"_ _b\"></span>T<span class=\"_ _8\"></span>rust<span class=\"_ _362\"> </span>Nominee<span class=\"_ _15b\"> </span><span class=\"wse\">16 250<span class=\"_ _8\"></span> 915<span class=\"_ _b2\"> </span><span class=\"ws2\">1,62 %</span></span>8<span class=\"_ _151\"> </span>JPMorgan <span class=\"_ _b\"></span>Chase Bank,<span class=\"_ _8\"></span> N.A., London<span class=\"_ _2ee\"> </span>Nominee<span class=\"_ _13f\"> </span><span class=\"wse\">15 311 380<span class=\"_ _af\"> </span></span>1,53 %9<span class=\"_ _16b\"> </span>State Str<span class=\"_ _8\"></span>eet Bank<span class=\"_ _b\"></span> and T<span class=\"_ _b\"></span>rust <span class=\"_ _b\"></span>Comp<span class=\"_ _140\"> </span>Nominee<span class=\"_ _143\"> </span><span class=\"wse\">12 875<span class=\"_ _8\"></span> 278<span class=\"_ _b2\"> </span><span class=\"ws2\">1,29 %</span></span>10<span class=\"_ _6f\"> </span>State<span class=\"_ _8\"></span> Street Bank<span class=\"_ _b\"></span> and T<span class=\"_ _f\"></span>rust Comp<span class=\"_ _132\"> </span>Nominee<span class=\"_ _224\"> </span><span class=\"ws25\">8 <span class=\"_ _3\"></span>998 164<span class=\"_ _145\"> </span></span>0,90 %11<span class=\"_ _162\"> </span>V<span class=\"_ _b\"></span>erdipapirfondet KLP<span class=\"_ _b\"></span> Ak<span class=\"_ _8\"></span>sje Nor<span class=\"_ _b\"></span>ge<span class=\"_ _231\"> </span><span class=\"ls11 wsc\">8 145 <span class=\"_ _3\"></span>724<span class=\"_ _af\"> </span></span>0,81 %12<span class=\"_ _6f\"> </span>The Bank<span class=\"_ _b\"></span> of<span class=\"_ _8\"></span> New<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>Y<span class=\"_ _2fe\"></span>ork Mellon<span class=\"_ _22f\"> </span>Nominee<span class=\"_ _c9\"> </span><span class=\"wse\">7 535<span class=\"_ _8\"></span> 375<span class=\"_ _152\"> </span><span class=\"ws2\">0,<span class=\"_ _8\"></span>75 %</span></span>13<span class=\"_ _6f\"> </span>V<span class=\"_ _b\"></span>erdipapirfondet DNB AM Norske<span class=\"_ _b\"></span> Aksjer<span class=\"_ _325\"> </span><span class=\"wse\">7 367<span class=\"_ _8\"></span> 292<span class=\"_ _152\"> </span><span class=\"ls29 ws36\">0<span class=\"_ _3\"></span>,74<span class=\"_ _3\"></span> %</span></span>14<span class=\"_ _c5\"> </span>State Str<span class=\"_ _8\"></span>eet Bank<span class=\"_ _8\"></span> and <span class=\"_ _b\"></span>T<span class=\"_ _8\"></span>rust <span class=\"_ _8\"></span>Comp<span class=\"_ _140\"> </span>Nominee<span class=\"_ _13f\"> </span><span class=\"wse\">6 796 642<span class=\"_ _155\"> </span></span>0,68 %15<span class=\"_ _6f\"> </span>The Bank<span class=\"_ _b\"></span> of<span class=\"_ _8\"></span> New<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>Y<span class=\"_ _2fe\"></span>ork Mellon<span class=\"_ _22f\"> </span>Nominee<span class=\"_ _144\"> </span><span class=\"wse\">6 709 956<span class=\"_ _155\"> </span></span>0,67 %16<span class=\"_ _6f\"> </span>V<span class=\"_ _b\"></span>erdipapirfondet<span class=\"_ _8\"></span> DNB Nor<span class=\"_ _8\"></span>ge<span class=\"_ _2e4\"> </span><span class=\"wsc\">6 463<span class=\"_ _8\"></span> 757<span class=\"_ _145\"> </span><span class=\"ws2\">0,65 %</span></span>17<span class=\"_ _167\"> </span>Soci\u00e9t\u00e9 G\u00e9n\u00e9r<span class=\"_ _8\"></span>ale<span class=\"_ _363\"> </span><span class=\"ws2\">Nominee<span class=\"_ _224\"> </span><span class=\"wse\">6 381 989<span class=\"_ _6c\"> </span></span>0,64 %</span>18<span class=\"_ _6f\"> </span>The Bank<span class=\"_ _b\"></span> of<span class=\"_ _8\"></span> New <span class=\"_ _b\"></span>Y<span class=\"_ _2fe\"></span>ork Mellon S<span class=\"_ _8\"></span>A/NV<span class=\"_ _2b7\"> </span>Nominee<span class=\"_ _1e0\"> </span><span class=\"wse\">6 281 768<span class=\"_ _155\"> </span></span>0,63<span class=\"_ _8\"></span> %1 <span class=\"_ _349\"> </span>Aksjon\u00e6rlisten <span class=\"_ _8\"></span>er basert p\u00e5<span class=\"_ _8\"></span> VPS\u2019 ak<span class=\"_ _b\"></span>sjon\u00e6r <span class=\"_ _291\"></span>register pr<span class=\"_ _b\"></span>. \u00e5rsslutt. For en oversikt over grupperte<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>19<span class=\"_ _6f\"> </span>Dansk<span class=\"_ _b\"></span>e Invest<span class=\"_ _8\"></span> Norsk<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> Instit. II<span class=\"_ _a0\"> </span><span class=\"ws25\">6 149 632<span class=\"_ _1b0\"> </span></span>0,61 %aksjon\u00e6r<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>samt identifikasjon av<span class=\"_ _b\"></span> aksjon\u00e6rer p\u00e5<span class=\"_ _b\"></span> 20<span class=\"_ _166\"> </span>The<span class=\"_ _8\"></span> Northern T<span class=\"_ _f\"></span>rust Comp,<span class=\"_ _b\"></span> London Br<span class=\"_ _29d\"> </span>Nominee<span class=\"_ _cb\"> </span><span class=\"ws25\">6 145 508<span class=\"_ _1b0\"> </span></span>0,61 %forvalterk<span class=\"_ _8\"></span>onto (nominee),<span class=\"_ _8\"></span> se<span class=\"_ _b\"></span> aksjeinformasjon p\u00e5 side 304.Sum aksjer<span class=\"_ _364\"> </span><span class=\"ls2\"> <span class=\"_ _5a\"> </span><span class=\"ws29\">538 177 896<span class=\"_ _cc\"> </span></span>53,<span class=\"_ _8\"></span>7<span class=\"_ _b\"></span>4 %</span>2 <span class=\"_ _14d\"> </span>Av<span class=\"_ _8\"></span> antall utstedte ak<span class=\"_ _8\"></span>sjer<span class=\"_ _b\"></span>.Utvikling aksjek<span class=\"_ _b\"></span>apital  P\u00e5lydende<span class=\"_ _b\"></span> <span class=\"_ _291\"></span> Type <span class=\"_ _5\"></span> Bel\u00f8p <span class=\"_ _5\"></span> Aksjek<span class=\"_ _8\"></span>apital <span class=\"_ _291\"></span> Dato/\u00e5r<span class=\"_ _9f\"> </span>Antall ak<span class=\"_ _8\"></span>sjer(NOK)endring(mill. NOK)(mill. NOK)2012<span class=\"_ _132\"> </span><span class=\"wse\">1 018<span class=\"_ _8\"></span> 930 9<span class=\"_ _8\"></span>70<span class=\"_ _342\"> </span><span class=\"ws2\">1,25<span class=\"_ _162\"> </span>amor<span class=\"_ _3\"></span>tisering<span class=\"_ _67\"> </span>(12,5)<span class=\"_ _155\"> </span></span>1 273,7</span>31.12.2012<span class=\"_ _148\"> </span><span class=\"wse\">1 018 930 9<span class=\"_ _8\"></span>70<span class=\"_ _342\"> </span><span class=\"ws2\">1,25<span class=\"_ _1ad\"> </span></span>1 273,7</span>31.12.2013<span class=\"_ _148\"> </span><span class=\"wse\">1 018 930 9<span class=\"_ _8\"></span>70<span class=\"_ _342\"> </span><span class=\"ws2\">1,25<span class=\"_ _1ad\"> </span></span>1 273,7</span>31.12.2014<span class=\"_ _260\"> </span><span class=\"wse\">1 018 930 970<span class=\"_ _89\"> </span></span>1,25<span class=\"_ _219\"> </span><span class=\"wse\">1 273,<span class=\"_ _b\"></span>7</span>31.12.2015<span class=\"_ _148\"> </span><span class=\"wse\">1 018 930 9<span class=\"_ _8\"></span>70<span class=\"_ _342\"> </span><span class=\"ws2\">1,25<span class=\"_ _219\"> </span></span>1 273,<span class=\"_ _b\"></span>7</span>31.12.2016<span class=\"_ _148\"> </span><span class=\"wse\">1 018 930<span class=\"_ _b\"></span> 970<span class=\"_ _342\"> </span><span class=\"ws2\">1,25<span class=\"_ _219\"> </span></span>1 273,<span class=\"_ _8\"></span>7</span>31.12.2017<span class=\"_ _9c\"> </span><span class=\"wse\">1 018 930 9<span class=\"_ _8\"></span>70<span class=\"_ _342\"> </span><span class=\"ws2\">1,25<span class=\"_ _1ad\"> </span></span>1 273,7</span>31.12.2018<span class=\"_ _148\"> </span><span class=\"wse\">1 018 930 970<span class=\"_ _89\"> </span></span>1,25<span class=\"_ _219\"> </span><span class=\"wse\">1 273,<span class=\"_ _b\"></span>7</span>2019<span class=\"_ _6b\"> </span><span class=\"wse\">1 001 <span class=\"_ _8\"></span>430 970<span class=\"_ _89\"> </span><span class=\"ws2\">1,25<span class=\"_ _162\"> </span>amor<span class=\"_ _3\"></span>tisering<span class=\"_ _227\"> </span>(21,9)<span class=\"_ _1a\"> </span></span>1 251,8</span>31.12.2019<span class=\"_ _260\"> </span><span class=\"wse\">1 001 430 9<span class=\"_ _8\"></span>70<span class=\"_ _342\"> </span><span class=\"ws2\">1,25<span class=\"_ _2eb\"> </span></span>1 251,8</span>31.12.2020<span class=\"_ _17c\"> </span><span class=\"wse\">1 001 430 9<span class=\"_ _8\"></span>70<span class=\"_ _89\"> </span><span class=\"ws2\">1,25<span class=\"_ _2eb\"> </span></span>1 251,8</span>31.12.2021<span class=\"_ _260\"> </span><span class=\"wse\">1 001 430 970<span class=\"_ _89\"> </span></span>1,25<span class=\"_ _2eb\"> </span><span class=\"wse\">1 251,8</span>31.12.2022<span class=\"_ _17c\"> </span><span class=\"wse\">1 001 430 9<span class=\"_ _8\"></span>70<span class=\"_ _342\"> </span><span class=\"ws2\">1,25<span class=\"_ _2eb\"> </span></span>1 251,8</span>Aksjer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i eget eie<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>pr<span class=\"_ _f\"></span>. 31.12.2022Samlet p\u00e5lydende<span class=\"_ _8\"></span> <span class=\"_ _291\"></span> Antall <span class=\"_ _5\"></span> Virk<span class=\"_ _8\"></span>elig verdi <span class=\"_ _291\"></span><span class=\"ws2\"> </span>(NOK)aksjer (mill. NOK)Aksjer<span class=\"_ _b\"></span> eid <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> Orkla<span class=\"_ _8\"></span> AS<span class=\"_ _b\"></span>A<span class=\"_ _81\"> </span><span class=\"wse\">5 358 725<span class=\"_ _1a4\"> </span>4 286<span class=\"_ _8\"></span> 980<span class=\"_ _8f\"> </span><span class=\"ws2\">304</span></span>P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Egne ak<span class=\"_ _b\"></span>sjer er<span class=\"_ _8\"></span> fratrukk<span class=\"_ _b\"></span>et i egenkapitalen med k<span class=\"_ _b\"></span>onsernets k<span class=\"_ _8\"></span>ostpris. <span class=\"_ _b\"></span>Aksjenes p\u00e5lydende<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span>  trukk<span class=\"_ _8\"></span>et fra<span class=\"_ _b\"></span> i innskutt egenkapital.Egne ak<span class=\"_ _b\"></span>sjer Det har<span class=\"_ _b\"></span> v\u00e6rt f<span class=\"_ _b\"></span>\u00f8lgende endringer<span class=\"_ _b\"></span> i beholdning av <span class=\"_ _b\"></span>egne aksjer<span class=\"_ _b\"></span> i 2022:2022<span class=\"_ _8d\"> </span>2021Beholdning 1.1.<span class=\"_ _196\"> </span><span class=\"wse\">4 852<span class=\"_ _8\"></span> 87<span class=\"_ _b\"></span>4<span class=\"_ _ca\"> </span>501 800</span>Eksternt<span class=\"_ _b\"></span> kj\u00f8p av <span class=\"_ _b\"></span>egne ak<span class=\"_ _b\"></span>sjer<span class=\"_ _4d\"> </span>-<span class=\"_ _a5\"> </span><span class=\"wse\">5 000 000</span>Aksjepr<span class=\"_ _b\"></span>ogram for<span class=\"_ _b\"></span> ansat<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> i <span class=\"_ _8\"></span>Orkla<span class=\"_ _330\"> </span><span class=\"wse\">(565 894)<span class=\"_ _161\"> </span>(648 926)</span>Beholdning 31.12.<span class=\"_ _336\"> </span>4 286 980<span class=\"_ _14a\"> </span>4 852 87<span class=\"_ _f\"></span>4Opsjoner Orkla innf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> i 2020<span class=\"_ _8\"></span> en langtidsinsentivor<span class=\"_ _8\"></span>dning (L<span class=\"_ _d\"></span>TI-ordning) basert p\u00e5  aksjeopsjoner<span class=\"_ _b\"></span> til erstatning for den tidligere<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ontantbaser<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>L<span class=\"_ _d\"></span>TI-ordningen, se for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00f8vrig <span class=\"_ _3\"></span>note<span class=\"_ _b\"></span> 11. Se <span class=\"_ _b\"></span>\u00abEierstyring og selskapsledelse\u00bb p\u00e5 side<span class=\"_ _b\"></span> 45<span class=\"fcc ws2\"> </span>ang\u00e5ende de<span class=\"_ _b\"></span> fullmakter som er gitt av gener<span class=\"_ _b\"></span>alforsamlingen vedr\u00f8rende<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>aksjek<span class=\"_ _8\"></span>apital.Ut<span class=\"_ _3\"></span>by<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>te Styret <span class=\"_ _b\"></span>foresl\u00e5r at<span class=\"_ _b\"></span> det utdeles<span class=\"_ _b\"></span> et <span class=\"_ _b\"></span>ordin\u00e6rt utby<span class=\"_ _3\"></span>tte p\u00e5<span class=\"_ _b\"></span> 3,00 kroner<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>. ak<span class=\"_ _8\"></span>sje,<span class=\"_ _8\"></span> totalt 2.991 mill.<span class=\"_ _b\"></span> kroner <span class=\"_ _b\"></span>for regnsk<span class=\"_ _b\"></span>aps\u00e5ret 2022.I henhold til <span class=\"_ _3\"></span>norsk<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>egler<span class=\"_ _8\"></span> vil det v\u00e6r<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> egenkapitalen i Orkla A<span class=\"_ _8\"></span>S<span class=\"_ _8\"></span>A som  <span class=\"_ _22a\"></span>juridisk sett danner<span class=\"_ _b\"></span> eventuell <span class=\"_ _3\"></span>begrensning for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utbyt<span class=\"_ _3\"></span>teutdelingen fra<span class=\"_ _b\"></span> Orklak<span class=\"_ _b\"></span>onsernet. Utbyt<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> kan utdeles<span class=\"_ _b\"></span> i den <span class=\"_ _8\"></span>grad <span class=\"_ _8\"></span>selskapet<span class=\"_ _8\"></span> har <span class=\"_ _b\"></span>en forsvarlig egenkapital og likviditet.<span class=\"_ _367\"></span><span class=\"ff4 ls2 ws2\">Not<span class=\"_ _8\"></span>e 33 </span>M<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>nor<span class=\"_ _3\"></span>iteter<span class=\"_ _3\"></span> Selskaper<span class=\"_ _b\"></span> med minoriteter blir k<span class=\"_ _b\"></span>onsolidert <span class=\"_ _b\"></span>100 % i resultatregnskap,<span class=\"_ _b\"></span>  balanse <span class=\"_ _b\"></span>og kontantstr<span class=\"_ _b\"></span>\u00f8m. Minoritetenes andel av<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> \u00e5rsresultat  og egen <span class=\"_ _22a\"></span>kapital blir derimot skilt<span class=\"_ _8\"></span> ut <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> egne linjer<span class=\"_ _b\"></span>. Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Minoritetenes andel av:Driftsresultat<span class=\"_ _90\"> </span>383<span class=\"_ _160\"> </span>1541Resultat f\u00f8r<span class=\"_ _b\"></span> skattekostnad382<span class=\"_ _160\"> </span>1491Skattek<span class=\"_ _b\"></span>ostnad(133<span class=\"_ _b\"></span>)<span class=\"_ _262\"> </span>(56)1 <span class=\"_ _349\"> </span>Avvik<span class=\"_ _b\"></span> skyldes minoritetenes<span class=\"_ _8\"></span> andel av avskrivninger<span class=\"_ _b\"></span> p\u00e5 merverdier<span class=\"_ _8\"></span>.Minoritetsinteressene<span class=\"_ _b\"></span> har hatt f\u00f8lgende<span class=\"_ _b\"></span> utvikling:Minoriteter 1.<span class=\"_ _b\"></span>1.<span class=\"_ _2b0\"> </span><span class=\"ws2\">910<span class=\"_ _cb\"> </span>462</span>Minoritetenes andel av<span class=\"_ _b\"></span> resultatet<span class=\"_ _112\"> </span><span class=\"ls11 ws22\">249<span class=\"_ _1af\"> </span></span>90\u00d8kning minoritet som f\u00f8lge av oppkj\u00f8p<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span><span class=\"ws2\"> </span>369<span class=\"_ _160\"> </span>416kapitalutvidelser<span class=\"_ _b\"></span> i selskap<span class=\"_ _b\"></span> med minoriteter Reduk<span class=\"_ _b\"></span>sjon grunnet kj\u00f8p<span class=\"_ _b\"></span> av aksjer<span class=\"_ _b\"></span> fra<span class=\"_ _b\"></span> (13<span class=\"_ _b\"></span>)<span class=\"_ _85\"> </span>-minoritetsaksjon\u00e6r<span class=\"_ _b\"></span>erReduk<span class=\"_ _b\"></span>sjon grunnet salg <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>med minoritet<span class=\"_ _87\"> </span><span class=\"ls2 ws2\">-<span class=\"_ _f0\"> </span>(1)</span>Sikring f\u00f8rt mot<span class=\"_ _b\"></span> egenkapital i <span class=\"_ _b\"></span>selskap med minoritet<span class=\"_ _87\"> </span><span class=\"ls2\">1<span class=\"_ _7f\"> </span>-</span>Utbyt<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> til minoriteter<span class=\"_ _32c\"> </span><span class=\"ws2\">(60)<span class=\"_ _262\"> </span>(45)</span>Omregningsdiffer<span class=\"_ _b\"></span>anse<span class=\"_ _366\"> </span>14<span class=\"_ _155\"> </span>(12)Minoriteter 31.<span class=\"_ _b\"></span>12.<span class=\"_ _365\"> </span><span class=\"wsc\">1 470<span class=\"_ _160\"> </span><span class=\"ws2\">910</span></span>Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Minoritetenes andel av<span class=\"_ _b\"></span> resultatet f<span class=\"_ _b\"></span>ordeler <span class=\"_ _b\"></span>seg som f\u00f8lger:Orkla Foods<span class=\"_ _b\"></span> Europe<span class=\"_ _2fc\"> </span>1<span class=\"_ _f5\"> </span>1Orkla India<span class=\"_ _d2\"> </span>25<span class=\"_ _ee\"> </span>13Orkla Food Ingr<span class=\"_ _b\"></span>edients<span class=\"_ _1b3\"> </span>90<span class=\"_ _6c\"> </span>65Orkla Consumer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Investments<span class=\"_ _74\"> </span><span class=\"ws2\">14<span class=\"_ _f5\"> </span>1</span>Hydro<span class=\"_ _b\"></span> Power<span class=\"_ _207\"> </span>115<span class=\"_ _1a\"> </span>12Financial Investments<span class=\"_ _365\"> </span>4<span class=\"_ _152\"> </span>(2)Sum minoritetens andel av<span class=\"_ _b\"></span> resultatet<span class=\"_ _2fa\"> </span><span class=\"ls26 ws2d\">249<span class=\"_ _6c\"> </span></span>90Minoritetsinteressene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _8\"></span>deler<span class=\"_ _8\"></span> seg som f\u00f8lger:Orkla India<span class=\"_ _4b\"> </span>330<span class=\"_ _1e0\"> </span>303Orkla Food Ingr<span class=\"_ _b\"></span>edients<span class=\"_ _24f\"> </span>668<span class=\"_ _cb\"> </span>293Orkla Consumer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Investments<span class=\"_ _33b\"> </span><span class=\"ws2\">160<span class=\"_ _152\"> </span>117</span>Hydro<span class=\"_ _b\"></span> Power<span class=\"_ _368\"> </span>294<span class=\"_ _160\"> </span>190Financial Investments<span class=\"_ _23d\"> </span>18<span class=\"_ _1a6\"> </span>7Sum minoritetsinteresser<span class=\"ff2\"> <span class=\"_ _369\"> </span></span><span class=\"wsc\">1 470<span class=\"_ _160\"> </span></span>910P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Dersom k<span class=\"_ _8\"></span>onsernet har k<span class=\"_ _b\"></span>ontroll, men <span class=\"_ _b\"></span>eier mindre <span class=\"_ _b\"></span>enn 100 % av<span class=\"_ _8\"></span> datter-<span class=\"_ _b\"></span> og datterdatterselskaper<span class=\"_ _b\"></span>, blir <span class=\"_ _b\"></span>selskapene fortsatt innregnet<span class=\"_ _8\"></span> linje <span class=\"_ _8\"></span>for linje<span class=\"_ _b\"></span> med 100 %,<span class=\"_ _b\"></span> men minoritetenes andel av resultat<span class=\"_ _8\"></span> etter <span class=\"_ _8\"></span>skattekostnad,<span class=\"_ _b\"></span> andel av totalr<span class=\"_ _8\"></span>esultatet og andel av<span class=\"_ _b\"></span> egenkapitalen <span class=\"_ _8\"></span>vil bli presentert p\u00e5 egne linjer i konsernregnsk<span class=\"_ _8\"></span>apet. Alle<span class=\"_ _8\"></span> interne transak<span class=\"_ _8\"></span>sjoner er<span class=\"_ _b\"></span> eliminer<span class=\"_ _3\"></span>t p\u00e5 samme<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>m\u00e5te<span class=\"_ _8\"></span> som for<span class=\"_ _8\"></span> \u00f8vrige konsernselsk<span class=\"_ _8\"></span>aper<span class=\"_ _b\"></span>. Dersom det er minoritetsinteresser i oppkj\u00f8pte selsk<span class=\"_ _8\"></span>aper<span class=\"_ _b\"></span>, vil minoritetene <span class=\"_ _8\"></span>f\u00e5 <span class=\"_ _8\"></span>sin andel av henf<span class=\"_ _8\"></span>\u00f8rte <span class=\"_ _8\"></span>eiendeler <span class=\"_ _8\"></span>og gjeld,<span class=\"_ _b\"></span> med unntak av <span class=\"_ _8\"></span>goodwill som bar<span class=\"_ _8\"></span>e beregnes<span class=\"_ _8\"></span> p\u00e5 k<span class=\"_ _b\"></span>onsernets andel. <span class=\"_ _b\"></span>Tr<span class=\"_ _8\"></span>ansaksjoner<span class=\"_ _b\"></span> med minoritet som ikk<span class=\"_ _8\"></span>e inneb\u00e6r<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>tap av<span class=\"_ _b\"></span> k<span class=\"_ _8\"></span>ontroll, <span class=\"_ _b\"></span>vil bli regnskapsf\u00f8rt mot <span class=\"_ _b\"></span>egenkapitalen.Orkla har<span class=\"_ _b\"></span> i 2022 kj\u00f8pt <span class=\"_ _b\"></span>virksomheter<span class=\"_ _b\"></span> med minoritetsaksjon\u00e6rer<span class=\"_ _f\"></span>. Dette <span class=\"_ _b\"></span>gjelder det amerikansk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>selskapet Denali Ingredients,<span class=\"_ _b\"></span> hvor <span class=\"_ _b\"></span>Orklas eier<span class=\"_ _b\"></span>andel er <span class=\"_ _b\"></span>84 %, samt <span class=\"_ _b\"></span>den polske<span class=\"_ _b\"></span> pizzakjeden Da Gr<span class=\"_ _b\"></span>asso, hvor <span class=\"_ _b\"></span>Orklas <span class=\"_ _b\"></span>eierandel er<span class=\"_ _b\"></span> 7<span class=\"_ _b\"></span>4 %. Se<span class=\"_ _b\"></span> note 6<span class=\"_ _b\"></span> for ytterligere informasjon.<span class=\"_ _b\"></span> Orkla Food Ingr<span class=\"_ _b\"></span>edients har i <span class=\"_ _b\"></span>tillegg til Denali Ingredients,<span class=\"_ _b\"></span> flere<span class=\"_ _b\"></span> selskaper<span class=\"_ _b\"></span> med minoritetsinteresser<span class=\"_ _f\"></span>. De<span class=\"_ _8\"></span> vesentligste<span class=\"_ _b\"></span> av <span class=\"_ _8\"></span>disse<span class=\"_ _8\"></span> kny<span class=\"_ _3\"></span>tter<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>seg til Dr<span class=\"_ _8\"></span>agsb\u00e6k-k<span class=\"_ _b\"></span>onsernet i Danmark. K<span class=\"_ _b\"></span>onsernet har <span class=\"_ _b\"></span>v\u00e6rt familieeid, <span class=\"_ _b\"></span>og tidligere<span class=\"_ _b\"></span> eier<span class=\"_ _b\"></span> har fortsatt en betydelig eierandel <span class=\"_ _3\"></span>i morselskapet. Det er<span class=\"_ _8\"></span> i tillegg eksterne<span class=\"_ _8\"></span> eierinteresser<span class=\"_ _b\"></span> i hovedsak i Kanakis<span class=\"_ _b\"></span> Group<span class=\"_ _b\"></span> (Hellas), <span class=\"_ _b\"></span>Condite (Finland) og Hadecoup (Belgia) innenf<span class=\"_ _b\"></span>or Orkla<span class=\"_ _b\"></span> Food Ingredients.I Orkla India er<span class=\"_ _b\"></span> det minoritetsaksjon\u00e6rer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kny<span class=\"_ _3\"></span>ttet til eiersk<span class=\"_ _8\"></span>apet i Eastern Condiments hvor Orklas<span class=\"_ _b\"></span> eierandel i selskapet er 67<span class=\"_ _b\"></span>,8 %. Minoritetsinteressene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i Orkla Consumer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Investments<span class=\"_ _8\"></span> gjelder<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>pizzakjeden New <span class=\"_ _b\"></span>Y<span class=\"_ _2fe\"></span>ork Pizza<span class=\"_ _8\"></span> (<span class=\"_ _b\"></span>Orklas <span class=\"_ _b\"></span>eierandel 75 %) <span class=\"_ _b\"></span>og den nyinnkj\u00f8pte<span class=\"_ _8\"></span> pizzakjeden Da <span class=\"_ _b\"></span>Grasso (<span class=\"_ _f\"></span>Orklas <span class=\"_ _b\"></span>eierandel 7<span class=\"_ _b\"></span>4 %).<span class=\"_ _8\"></span>   Minoritetene i Hydr<span class=\"_ _b\"></span>o P<span class=\"_ _b\"></span>ower gjelder<span class=\"_ _b\"></span> en <span class=\"_ _b\"></span>15 % eier<span class=\"_ _b\"></span>andel i AS<span class=\"_ _b\"></span> Saudefaldene, <span class=\"_ _b\"></span>som eies av<span class=\"_ _b\"></span> Sunnhordaland Kraftlag.<span class=\"_ _36a\"></span><span class=\"ff4 ws7d\">Not<span class=\"_ _8\"></span>e <span class=\"_ _19c\"> </span>3<span class=\"_\"> </span>4  </span>K<span class=\"_ _3\"></span>raft<span class=\"_ _3\"></span>p<span class=\"_ _8\"></span>rod<span class=\"_ _b\"></span>u<span class=\"_ _3\"></span>ksj<span class=\"_ _8\"></span>on o<span class=\"_ _8\"></span>g k<span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>af<span class=\"_ _3\"></span>tk<span class=\"_ _b\"></span>on<span class=\"_ _b\"></span>tra<span class=\"_ _3\"></span>kter Konsernet<span class=\"_ _b\"></span> b\u00e5de eier<span class=\"_ _b\"></span> og leier<span class=\"_ _b\"></span> kraftverk, alle<span class=\"_ _b\"></span> i Norge. <span class=\"_ _b\"></span>T<span class=\"_ _b\"></span>abellen under <span class=\"_ _b\"></span>viser kraftverk,<span class=\"_ _b\"></span> \u00e5rlig produksjon,<span class=\"_ _b\"></span> eierforhold og n\u00f8kk<span class=\"_ _b\"></span>elbetingelser<span class=\"_ _b\"></span>.V<span class=\"_ _b\"></span>erk, type, <span class=\"ws2\"> </span>Faktisk middel\u00e5rspr<span class=\"_ _8\"></span>oduksjon/ Eierskap,<span class=\"_ _8\"></span> status og gjenst\u00e5ende<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>lokalisering/k<span class=\"_ _b\"></span>ontraktk<span class=\"_ _8\"></span>ontraktvolumproduk<span class=\"_ _8\"></span>sjonsperiode / k<span class=\"_ _b\"></span>ontraktens <span class=\"_ _8\"></span>varighet<span class=\"_ _301\"> </span>N\u00f8kkelbetingelserKraftverk21SaudefaldeneAS<span class=\"_ _b\"></span> Saudefaldene har <span class=\"_ _b\"></span>en \u00e5rlig konsesjonskr<span class=\"_ _b\"></span>aftforpliktelse p\u00e5<span class=\"_ _b\"></span> 134 <span class=\"_ _b\"></span>GWh.<span class=\"_ _b\"></span>  Storlivatn kraftstasjonIdriftsatt 1970I tillegg har selskapet en \u00e5rlig leveranseforpliktelse til Eramet p\u00e5 436<span class=\"_ _b\"></span> GWh, Svartkulp<span class=\"_ _b\"></span> kraftstasjonIdriftsatt november 2001som etter Eramets oppsigelse<span class=\"_ _b\"></span> selges til Statkraft p\u00e5 samme<span class=\"_ _b\"></span> vilk\u00e5r<span class=\"_ _b\"></span>. Det er <span class=\"ws2\"> </span>Dalvatn kraftstasjonIdriftsatt desember 2006inng\u00e5tt avtale med Elk<span class=\"_ _b\"></span>em A<span class=\"_ _b\"></span>SA <span class=\"_ _b\"></span>om leveranse av<span class=\"_ _b\"></span> 501 G<span class=\"_ _b\"></span>Wh pr<span class=\"_ _b\"></span>. \u00e5r<span class=\"_ _b\"></span> til 31.<span class=\"_ _b\"></span>12.2030 S\u00f8nn\u00e5 H\u00f8y<span class=\"_ _b\"></span> kraftstasjonIdriftsatt august 2008for<span class=\"_ _b\"></span> \u00e5 oppfylle<span class=\"_ _b\"></span> vilk\u00e5r<span class=\"_ _b\"></span>et om bruk<span class=\"_ _b\"></span> av kraft i Elk<span class=\"_ _b\"></span>ems industrivirk<span class=\"_ _b\"></span>somhet.  S\u00f8nn\u00e5 Lav<span class=\"_ _b\"></span> kraftstasjon1 850 GWhIdriftsatt oktober 2008Vilk\u00e5rene<span class=\"_ _b\"></span> tilsvar<span class=\"_ _b\"></span>er vilk<span class=\"_ _b\"></span>\u00e5rene i leie <span class=\"_ _3d\"></span>avtalen med Statkraft.Storli minikraftverkIdriftsatt februar<span class=\"_ _b\"></span> 2009Kleiva<span class=\"_ _b\"></span> sm\u00e5kraftverkIdriftsatt november 2009V<span class=\"_ _b\"></span>ed overlevering til <span class=\"_ _3\"></span>Statkraft<span class=\"_ _8\"></span> m\u00e5 stasjonene<span class=\"_ _8\"></span> v\u00e6re<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i god stand.<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>1Statkraft SF<span class=\"_ _f\"></span> skal betale<span class=\"_ _b\"></span> A<span class=\"_ _8\"></span>S Saudefaldene sk<span class=\"_ _b\"></span>at<span class=\"_ _3\"></span>temessig restver<span class=\"_ _8\"></span>di pr<span class=\"_ _b\"></span>.<span class=\"_ _8\"></span> 1V<span class=\"_ _b\"></span>annkraftverk med magasin,<span class=\"_ _b\"></span> I henhold til leieavtaler<span class=\"_ _b\"></span> med Statkraft disponer<span class=\"_ _b\"></span>es  1.1.2031 av<span class=\"_ _b\"></span> nyutbygginger f<span class=\"_ _b\"></span>oretatt av <span class=\"_ _b\"></span>AS Saudefaldene. 1Sauda, R<span class=\"_ _b\"></span>ogalandalle stasjoner<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> A<span class=\"_ _8\"></span>S Saudefaldene til 31.12.2030.<span class=\"_ _b\"></span> 2Borregaard kr<span class=\"_ _b\"></span>af<span class=\"_ _3\"></span>tverkElvekraft,<span class=\"_ _b\"></span> Sarpsfossen 267 G<span class=\"_ _b\"></span>Wh<span class=\"_ _100\"> </span><span class=\"ws2\">100 % <span class=\"_ _b\"></span>eierandel, hjemfallsfritt.</span>i Glomma, Sarpsborg,<span class=\"_ _b\"></span> Viken2Sarp kr<span class=\"_ _b\"></span>af<span class=\"_ _3\"></span>tverk50 % <span class=\"_ _b\"></span>eierandel, hjemfallsfritt. Elvekraft,<span class=\"_ _b\"></span> Sarpsfossen  236 G<span class=\"_ _b\"></span>Wh\u00d8vrig andel eies<span class=\"_ _b\"></span> av Hafslund E-CO<span class=\"_ _b\"></span> V<span class=\"_ _b\"></span>annkraft <span class=\"_ _b\"></span>AS  Hafslund E-CO V<span class=\"_ _b\"></span>annkraft A<span class=\"_ _b\"></span>S har driftsansvaret.i Glomma, Sarpsborg,<span class=\"_ _b\"></span> Viken(45 %) <span class=\"_ _b\"></span>og Svartisen Holding (5 %).2T<span class=\"_ _8\"></span>r\u00e6landsf<span class=\"_ _8\"></span>os kr<span class=\"_ _8\"></span>aftverk31 GWh<span class=\"_ _10a\"> </span><span class=\"ws2\">100 % eier<span class=\"_ _8\"></span>andel, hjemfallsfritt.</span>Elvekraft,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>K<span class=\"_ _8\"></span>vinesdal,<span class=\"_ _8\"></span> Agder2Mossefossen kraftverk13 G<span class=\"_ _b\"></span>Wh<span class=\"_ _110\"> </span>100 <span class=\"_ _3\"></span>% eier<span class=\"_ _8\"></span>andel,<span class=\"_ _8\"></span> delvis hjemfallsfritt.Elvekraft,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Moss, Vik<span class=\"_ _b\"></span>enKraftk<span class=\"_ _b\"></span>ontrakterSiraK<span class=\"_ _b\"></span>vina erstatningskraft35 G<span class=\"_ _b\"></span>Wh<span class=\"_ _2fa\"> </span><span class=\"ws2\">Evigvar<span class=\"_ _8\"></span>ende.<span class=\"_ _36b\"> </span>Erstatning for<span class=\"_ _b\"></span> tapt pr<span class=\"_ _b\"></span>oduksjon i <span class=\"_ _b\"></span>Tr<span class=\"_ _b\"></span>\u00e6landsfos.</span>K<span class=\"_ _b\"></span>vinesdal, Agder1 <span class=\"_ _349\"> </span>Orkla <span class=\"_ _8\"></span>eier 85<span class=\"_ _8\"></span> % av <span class=\"_ _b\"></span>AS Saudefaldene.<span class=\"_ _8\"></span> 2 <span class=\"_ _14d\"> </span>Faktisk middel\u00e5rsproduk<span class=\"_ _8\"></span>sjon (2013\u20132022) med dagens<span class=\"_ _8\"></span> kapasiteter<span class=\"_ _b\"></span>.<span class=\"_ _36e\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 35 </span>Pan<span class=\"_ _b\"></span>t og garanti<span class=\"_ _8\"></span>er Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Gjeld sikr<span class=\"_ _b\"></span>et med pant<span class=\"_ _32f\"> </span>227<span class=\"_ _1af\"> </span>62Pantsatte<span class=\"_ _8\"></span> eiendelerBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Maskiner<span class=\"_ _b\"></span>, tr<span class=\"_ _b\"></span>anspor<span class=\"_ _3\"></span>tmidler<span class=\"_ _8\"></span> o.l.<span class=\"_ _267\"> </span><span class=\"ws2\">60<span class=\"_ _b7\"> </span>1</span>Bygg og anlegg<span class=\"_ _36c\"> </span><span class=\"ls11 ws22\">407<span class=\"_ _160\"> </span></span><span class=\"ws2\">196</span>V<span class=\"_ _b\"></span>arelager<span class=\"_ _216\"> </span>2<span class=\"_ _1a6\"> </span>0K<span class=\"_ _b\"></span>undefordringer<span class=\"_ _2f\"> </span>13<span class=\"_ _1a6\"> </span>2\u00d8vrige eiendeler<span class=\"_ _5b\"> </span><span class=\"ws2\">26<span class=\"_ _1a6\"> </span>0</span>Sum bokf\u00f8r<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> verdi<span class=\"_ _191\"> </span><span class=\"ws2\">508<span class=\"_ _1ae\"> </span>199</span>\u00abGjeld sikr<span class=\"_ _b\"></span>et med pant\u00bb <span class=\"_ _b\"></span>og \u00abP<span class=\"_ _b\"></span>antsatte eiendeler\u00bb<span class=\"_ _b\"></span> gjelder<span class=\"_ _b\"></span> i all hovedsak  sikk<span class=\"_ _b\"></span>erhet for<span class=\"_ _b\"></span> l\u00e5n i deleide <span class=\"_ _b\"></span>selskaper <span class=\"_ _b\"></span>eller <span class=\"_ _b\"></span>selskaper i land med ikk<span class=\"_ _b\"></span>e k<span class=\"_ _b\"></span>onver<span class=\"_ _3\"></span>tible<span class=\"_ _8\"></span> valutaer<span class=\"_ _f\"></span>.GarantiansvarBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Kommittert kapital<span class=\"_ _28e\"> </span>7<span class=\"_ _1a1\"> </span>15Annet garantiansv<span class=\"_ _b\"></span>ar <span class=\"_ _36d\"> </span><span class=\"ws2\">185<span class=\"_ _1b2\"> </span>110</span>Sum garantiansvar<span class=\"_ _2ba\"> </span><span class=\"ws2\">192<span class=\"_ _1c3\"> </span>125</span>P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Pant<span class=\"_ _8\"></span> og pantstillelser viser bokf\u00f8rte bel\u00f8p for<span class=\"_ _8\"></span> de av k<span class=\"_ _8\"></span>onsernets driftsmidler<span class=\"_ _b\"></span> som vil v\u00e6re  <span class=\"_ _5\"></span>disponible for<span class=\"_ _8\"></span> panthavere<span class=\"_ _8\"></span> i en k<span class=\"_ _b\"></span>onkurs- <span class=\"_ _8\"></span>eller avviklingssituasjon.<span class=\"_ _8\"></span> Konsernets<span class=\"_ _b\"></span> viktigste l\u00e5ne-avtaler bygger<span class=\"_ _8\"></span> p\u00e5 negativ<span class=\"_ _8\"></span> pantsettelseserkl\u00e6ring, <span class=\"_ _8\"></span>og k<span class=\"_ _8\"></span>onsernet kan <span class=\"_ _8\"></span>derfor k<span class=\"_ _8\"></span>un i begrenset omfang stille pant som sikk<span class=\"_ _b\"></span>erhet for gjeld.<span class=\"_ _36f\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 36 </span>N\u00e6<span class=\"_ _b\"></span>rst\u00e5en<span class=\"_ _8\"></span>de par<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span>er Orkla A<span class=\"_ _b\"></span>SA<span class=\"_ _b\"></span> er morselskap og har direkte<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>indirekte<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ontroll <span class=\"_ _3\"></span>i ca.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>285<span class=\"_ _8\"></span> selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>ulik<span class=\"_ _b\"></span>e deler<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> verden.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Direkte<span class=\"_ _b\"></span> eide datterselskaper er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>presentert i note <span class=\"_ _b\"></span>9 i regnskapet <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>Orkla A<span class=\"_ _b\"></span>SA,<span class=\"_ _b\"></span> mens andre<span class=\"_ _b\"></span> viktige <span class=\"_ _b\"></span>selskaper er pr<span class=\"_ _b\"></span>esenter<span class=\"_ _3\"></span>t i <span class=\"_ _b\"></span>virksomhetsoversikten (siste<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>sidene i \u00e5rsr<span class=\"_ _8\"></span>apporten).<span class=\"_ _8\"></span> Orkla A<span class=\"_ _b\"></span>SAs<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>interne forhold til disse<span class=\"_ _b\"></span> selskapene er<span class=\"_ _b\"></span> vist <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> egne linjer i selskapsregnsk<span class=\"_ _b\"></span>apet <span class=\"_ _3\"></span>(se<span class=\"_ _8\"></span> regnskapet for<span class=\"_ _b\"></span> Orkla A<span class=\"_ _8\"></span>SA).Orkla har eier<span class=\"_ _b\"></span>andeler i tilkny<span class=\"_ _3\"></span>ttede og fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _f\"></span>. Disse presenteres<span class=\"_ _b\"></span> etter <span class=\"_ _b\"></span>egenkapitalmetoden. <span class=\"_ _b\"></span>Orkla har<span class=\"_ _b\"></span> fordringer<span class=\"_ _b\"></span> p\u00e5 9 mill.<span class=\"_ _b\"></span> kroner mot tilknyttede selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _8\"></span> desember<span class=\"_ _8\"></span> 2022. Det <span class=\"_ _3\"></span>har<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e v\u00e6rt spesielle<span class=\"_ _b\"></span> vesentlige tr<span class=\"_ _b\"></span>ansaksjoner mellom tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> og fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _b\"></span> og k<span class=\"_ _b\"></span>onsernet i 2022.Internhandel i k<span class=\"_ _b\"></span>onsernet er<span class=\"_ _b\"></span> gjort i henhold til <span class=\"_ _b\"></span>egne avtaler <span class=\"_ _b\"></span>og p\u00e5 armlengdes avstand. A<span class=\"_ _b\"></span>vregning av fellesk<span class=\"_ _b\"></span>ostnader i Orkla A<span class=\"_ _b\"></span>SA er<span class=\"_ _b\"></span> fordelt p\u00e5 k<span class=\"_ _b\"></span>onsernselskapene<span class=\"_ _b\"></span> i henhold til for<span class=\"_ _b\"></span>delingsn\u00f8kler<span class=\"_ _b\"></span>, avhengig av <span class=\"_ _b\"></span>de ulik<span class=\"_ _b\"></span>e k<span class=\"_ _b\"></span>ostnadsar<span class=\"_ _3\"></span>tene.<span class=\"_ _8\"></span> For yt<span class=\"_ _3\"></span>terliger<span class=\"_ _8\"></span>e opply<span class=\"_ _8\"></span>sninger<span class=\"_ _8\"></span> om <span class=\"_ _3\"></span>interne<span class=\"_ _b\"></span> transaksjoner<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i k<span class=\"_ _b\"></span>onsernet, se note 7<span class=\"_ _b\"></span>.Styreleder<span class=\"_ _b\"></span> Stein Erik Hagen og n\u00e6rst\u00e5ende<span class=\"_ _b\"></span> eier<span class=\"_ _b\"></span> 250.387.581 ak<span class=\"_ _b\"></span>sjer i <span class=\"_ _b\"></span>Orkla (som tilsv<span class=\"_ _b\"></span>arer 25,003<span class=\"_ _b\"></span> % av antall utstedte ak<span class=\"_ _b\"></span>sjer) gjennom <span class=\"_ _b\"></span>Canica-systemet pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember 2022. Orklak<span class=\"_ _b\"></span>onsernet har salg til selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i Canica-systemet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Salget er<span class=\"_ _8\"></span> av<span class=\"_ _3\"></span>talt<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mark<span class=\"_ _b\"></span>edsmessige vilk\u00e5r<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>bel\u00f8per<span class=\"_ _8\"></span> seg totalt til om lag 22 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>.Utover det<span class=\"_ _b\"></span> som er omtalt i denne noten, har det ikk<span class=\"_ _b\"></span>e forek<span class=\"_ _b\"></span>ommet vesentlige transak<span class=\"_ _b\"></span>sjoner med n\u00e6rst\u00e5ende.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>T<span class=\"_ _b\"></span>o parter <span class=\"_ _8\"></span>er n\u00e6rst\u00e5ende<span class=\"_ _b\"></span> dersom en part kan p\u00e5virk<span class=\"_ _b\"></span>e den annen parts<span class=\"_ _8\"></span> beslutninger<span class=\"_ _b\"></span>. Relasjoner<span class=\"_ _8\"></span> med n\u00e6rst\u00e5ende parter<span class=\"_ _8\"></span> anses <span class=\"_ _8\"></span>som normalt i f<span class=\"_ _8\"></span>orretningsvirk<span class=\"_ _8\"></span>somhet. <span class=\"_ _b\"></span>Tr<span class=\"_ _8\"></span>ansaksjonen med  n\u00e6rst\u00e5ende parter<span class=\"_ _8\"></span> skal <span class=\"_ _b\"></span>skje p\u00e5 mark<span class=\"_ _b\"></span>edsmessige betingelser<span class=\"_ _b\"></span>.<span class=\"_ _370\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 37 </span>Beting<span class=\"_ _8\"></span>ede f<span class=\"_ _f\"></span>orpl<span class=\"_ _3\"></span>ik<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span>lser o<span class=\"_ _8\"></span>g andre f<span class=\"_ _b\"></span>or<span class=\"_ _b\"></span>hol<span class=\"_ _b\"></span>d Distribusjonsa<span class=\"_ _b\"></span>v<span class=\"_ _3\"></span>tale<span class=\"_ _8\"></span> med P<span class=\"_ _8\"></span>epsico.<span class=\"ff2 ls2 wsc\"> <span class=\"_ _3\"></span>I 2015 inngikk Orkla<span class=\"_ _b\"></span> en salgs- og </span>distribusjonsavtale med <span class=\"_ _3\"></span>P<span class=\"_ _b\"></span>epsiCo av deres<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>juice,<span class=\"_ _8\"></span> cerealer<span class=\"_ _b\"></span> og snacks<span class=\"_ _8\"></span> produkter<span class=\"_ _b\"></span> i Norden. <span class=\"_ _b\"></span>Avtalen inkluderte blant annet<span class=\"_ _b\"></span> merkene<span class=\"_ _b\"></span> T<span class=\"_ _b\"></span>ropicana,<span class=\"_ _b\"></span> Quak<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>, Doritos <span class=\"_ _b\"></span>og Lay's.<span class=\"_ _b\"></span> Snacks-delen av avtalen utl\u00f8per<span class=\"_ _b\"></span> ved utgangen av 2022 og vil ikk<span class=\"_ _b\"></span>e bli <span class=\"_ _3\"></span>forlenget.<span class=\"_ _b\"></span> Orkla og PepsiCo<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>ortsette samarbeidet innenfor<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>andre<span class=\"_ _8\"></span> kategorier<span class=\"_ _b\"></span>, og Orkla<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Foods<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Eur<span class=\"_ _8\"></span>ope<span class=\"_ _8\"></span> vil ogs\u00e5 i 2023 v\u00e6re<span class=\"_ _b\"></span> distribut\u00f8r for<span class=\"_ _b\"></span> Quaker<span class=\"_ _b\"></span> og T<span class=\"_ _b\"></span>ropicana i Norden.R\u00c5K-or<span class=\"_ _b\"></span>dningen.<span class=\"ff2 ls2 ws2\"> Norge har<span class=\"_ _b\"></span> gjennom E\u00d8S-avtalen regulert handelen med </span>bearbeidede jor<span class=\"_ _b\"></span>dbruksvarer<span class=\"_ _b\"></span> (R\u00c5K-var<span class=\"_ _b\"></span>er). A<span class=\"_ _b\"></span>vtalen sikrer<span class=\"_ _b\"></span> fri bevegelse av<span class=\"_ _b\"></span> varer<span class=\"_ _f\"></span>, men <span class=\"_ _b\"></span>toll og k<span class=\"_ _b\"></span>ompensasjon blir benyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> for<span class=\"_ _b\"></span> \u00e5 utjevne<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>eventuelle r\u00e5var<span class=\"_ _b\"></span>eprisforskjeller mellom norsk<span class=\"_ _b\"></span>e produsenter<span class=\"_ _b\"></span> som benytter norsk<span class=\"_ _b\"></span>e r\u00e5var<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>, og utenlandsk<span class=\"_ _b\"></span>e pr<span class=\"_ _b\"></span>odusenter som benytter r\u00e5v<span class=\"_ _b\"></span>arer fr<span class=\"_ _b\"></span>a EU.<span class=\"_ _b\"></span> Om lag 86 % av<span class=\"_ _b\"></span> Orklas<span class=\"_ _b\"></span> omsetning av n\u00e6ringsmidler<span class=\"_ _b\"></span> i Norge <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>eksponert for<span class=\"_ _b\"></span> importkonk<span class=\"_ _b\"></span>urranse. Det meste<span class=\"_ _b\"></span> av <span class=\"_ _b\"></span>det<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>s\u00e5kalte R\u00c5K<span class=\"_ _b\"></span>-varer<span class=\"_ _f\"></span>.Denofa do<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Brasil.<span class=\"_ _8\"></span> <span class=\"ff2 ls2 ws2\">Et<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>Orklas utenlandsk<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>datterdatterselskaper<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> Denofa </span>do Br<span class=\"_ _b\"></span>asil Ltda, er<span class=\"_ _b\"></span> involvert i flere<span class=\"_ _b\"></span> s\u00f8ksm\u00e5l,<span class=\"_ _b\"></span> hvorav <span class=\"_ _b\"></span>to av<span class=\"_ _b\"></span> s\u00f8ksm\u00e5lene<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> vesentlige. Det<span class=\"_ _b\"></span> ene <span class=\"_ _b\"></span>gjelder nekting av<span class=\"_ _b\"></span> fritak f<span class=\"_ _b\"></span>or moms p\u00e5<span class=\"_ _b\"></span> ek<span class=\"_ _b\"></span>spor<span class=\"_ _3\"></span>t av<span class=\"_ _b\"></span> soyab\u00f8nner <span class=\"_ _b\"></span>til Norge i \u00e5r<span class=\"_ _b\"></span>ene frem <span class=\"_ _b\"></span>til 2004. <span class=\"_ _b\"></span>Avgiftsmyndighetene<span class=\"_ _b\"></span> mener at selskapet ikk<span class=\"_ _b\"></span>e har dokumentert at samtlige shipments<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> soyab\u00f8nner<span class=\"_ _8\"></span> faktisker ek<span class=\"_ _b\"></span>sporter<span class=\"_ _3\"></span>t til Norge.<span class=\"_ _8\"></span> Det <span class=\"_ _3\"></span>andr<span class=\"_ _8\"></span>e s\u00f8k<span class=\"_ _b\"></span>sm\u00e5let gjelder krav<span class=\"_ _8\"></span> fra<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>boet<span class=\"_ _8\"></span> til en lokal bank, Banco<span class=\"_ _b\"></span> Santos, <span class=\"_ _b\"></span>som gikk k<span class=\"_ _b\"></span>onkurs.<span class=\"_ _b\"></span> Kravet har <span class=\"_ _b\"></span>sin bakgrunn i Denofa<span class=\"_ _b\"></span> do Br<span class=\"_ _b\"></span>asils utl\u00e5n av <span class=\"_ _b\"></span>verdipapirer<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til kr<span class=\"_ _8\"></span>av<span class=\"_ _8\"></span> p\u00e5 avlinger<span class=\"_ _b\"></span> av <span class=\"_ _8\"></span>soyab\u00f8nner<span class=\"_ _8\"></span> i 2004, der<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Denofa<span class=\"_ _8\"></span> do<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Br<span class=\"_ _8\"></span>asil ble utsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> for svindel.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Begge<span class=\"_ _8\"></span> sak<span class=\"_ _b\"></span>ene er tapt<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i de lavere<span class=\"_ _b\"></span> instanser<span class=\"_ _b\"></span>. Orklas<span class=\"_ _b\"></span> juridiske<span class=\"_ _b\"></span> r\u00e5dgivere<span class=\"_ _b\"></span> i Brasil mener at avgj\u00f8r<span class=\"_ _b\"></span>elsene er <span class=\"_ _b\"></span>feil. Banco<span class=\"_ _b\"></span> Santos-saken <span class=\"_ _b\"></span>er ank<span class=\"_ _b\"></span>et til H\u00f8yesterett i Sao<span class=\"_ _b\"></span> Paulo,<span class=\"_ _b\"></span> mens momskravet <span class=\"_ _b\"></span>er begj\u00e6rt annullert <span class=\"_ _b\"></span>og er <span class=\"_ _b\"></span>til behandling i f\u00f8rste<span class=\"_ _b\"></span> rettsinstans. Sao P<span class=\"_ _b\"></span>aulos H\u00f8yesterett har<span class=\"_ _b\"></span> nylig innvilget Denofa Do<span class=\"_ _b\"></span> Brasils ank<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>og har uttalt at beslutningen fr<span class=\"_ _b\"></span>a den laver<span class=\"_ _b\"></span>e rettsinstans (State<span class=\"_ _b\"></span> Court) har <span class=\"_ _b\"></span>flere mangler <span class=\"_ _b\"></span>og alle relev<span class=\"_ _b\"></span>ante aspekter <span class=\"_ _b\"></span>ved sak<span class=\"_ _b\"></span>en har ikk<span class=\"_ _b\"></span>e blitt <span class=\"_ _b\"></span>vurdert. Sak<span class=\"_ _b\"></span>en blir <span class=\"_ _b\"></span>sendt tilbak<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>til behandling i den lavere<span class=\"_ _b\"></span> rettsinstans. Denofa<span class=\"_ _b\"></span> do Br<span class=\"_ _b\"></span>asil har k<span class=\"_ _b\"></span>un begrensede midler<span class=\"_ _b\"></span> til \u00e5 betale<span class=\"_ _b\"></span> kravene <span class=\"_ _b\"></span>dersom en av<span class=\"_ _b\"></span> motpar<span class=\"_ _3\"></span>tene<span class=\"_ _8\"></span> lik<span class=\"_ _b\"></span>evel skulle<span class=\"_ _b\"></span> vinne <span class=\"_ _b\"></span>frem. <span class=\"_ _b\"></span>Orkla har <span class=\"_ _b\"></span>foretatt avsetning i k<span class=\"_ _b\"></span>onsernregnskapet tilsvarende<span class=\"_ _b\"></span> midlene i Brasil <span class=\"_ _b\"></span>og er<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> innstilt p\u00e5 \u00e5<span class=\"_ _b\"></span> skyte inn ny k<span class=\"_ _b\"></span>apital i Denofa do<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Brasil for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> dekk<span class=\"_ _b\"></span>e eventuelle<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>kr<span class=\"_ _8\"></span>av<span class=\"_ _8\"></span> dersom en <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> sakene<span class=\"_ _b\"></span> tapes.K<span class=\"_ _b\"></span>ontrakter.<span class=\"ff2 ls2 wsc\"> Konsernet<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har til enhver<span class=\"_ _b\"></span> tid <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ontrakter om kj\u00f8p av v<span class=\"_ _8\"></span>arer<span class=\"_ _b\"></span> </span>og tjenester samt<span class=\"_ _b\"></span> distribusjonsav<span class=\"_ _3\"></span>taler<span class=\"_ _f\"></span>. Det<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kan for<span class=\"_ _b\"></span> eksempel gjelde innkj\u00f8psavtaler for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>poteter<span class=\"_ _b\"></span>, gr<span class=\"_ _8\"></span>\u00f8nnsak<span class=\"_ _b\"></span>er og fisk. Kontr<span class=\"_ _8\"></span>aktene anses som en del av den ordin\u00e6re<span class=\"_ _b\"></span> driften og er derfor<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ikk<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> spesifisert eller angitt <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>annen m\u00e5te. K<span class=\"_ _b\"></span>ontraktene <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>vurdert \u00e5 <span class=\"_ _b\"></span>v\u00e6re r<span class=\"_ _b\"></span>ene kj\u00f8psk<span class=\"_ _b\"></span>ontrakter uten finansiell k<span class=\"_ _b\"></span>obling.<span class=\"fcc\"> </span>Offentlige tilsk<span class=\"_ _b\"></span>udd.<span class=\"ff2 ls2\"> Offentlige tilskudd regnskapsf<span class=\"_ _b\"></span>\u00f8res n\u00e5r det er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>rimelig </span>sikk<span class=\"_ _b\"></span>er<span class=\"_ _3\"></span>t at de<span class=\"_ _8\"></span> vil bli <span class=\"_ _3\"></span>mottatt. Tilsk<span class=\"_ _8\"></span>uddene presenteres<span class=\"_ _b\"></span> enten som <span class=\"_ _3\"></span>inntekt eller<span class=\"_ _b\"></span> som kostnadsreduk<span class=\"_ _b\"></span>sjon og da for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5 sammenstilles<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>med kostnadene<span class=\"_ _b\"></span> de er<span class=\"_ _8\"></span> ment \u00e5 kompenser<span class=\"_ _b\"></span>e for<span class=\"_ _b\"></span>. Off<span class=\"_ _b\"></span>entlige tilskudd som relaterer<span class=\"_ _b\"></span> seg til eiendeler<span class=\"_ _b\"></span>, er f\u00f8rt <span class=\"_ _b\"></span>som reduksjon av<span class=\"_ _b\"></span> eiendelens ansk<span class=\"_ _b\"></span>affelseskostnad.<span class=\"_ _b\"></span> Tilsk<span class=\"_ _b\"></span>uddet reduserer<span class=\"_ _b\"></span> eiendelens avskrivninger<span class=\"_ _f\"></span>. <span class=\"_ _b\"></span>Orkla har<span class=\"_ _8\"></span> i ubetydelig gr<span class=\"_ _b\"></span>ad mot<span class=\"_ _3\"></span>tatt <span class=\"_ _8\"></span>offentlige<span class=\"_ _b\"></span> tilskudd.Dragsb\u00e6k. <span class=\"_ _b\"></span><span class=\"ff2 ls2 ws2\">Orklas ak<span class=\"_ _b\"></span>sjon\u00e6ravtale med partner i Dragsb\u00e6k<span class=\"_ _b\"></span> gir<span class=\"_ _b\"></span> Orkla <span class=\"_ _b\"></span>en plikt </span>til \u00e5 kj\u00f8pe<span class=\"_ _b\"></span> resterende<span class=\"_ _b\"></span> aksjer n\u00e5r<span class=\"_ _b\"></span> partner ber <span class=\"_ _b\"></span>om det.<span class=\"_ _b\"></span> Orkla kj\u00f8pte<span class=\"_ _b\"></span> 50 % av<span class=\"_ _b\"></span> selskapet <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>ca. 45<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> i 1989 <span class=\"_ _b\"></span>og har <span class=\"_ _b\"></span>senere kj\u00f8pt <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span>tterligere<span class=\"_ _8\"></span> <span class=\"_ _b\"></span>17 %.<span class=\"_ _8\"></span> Eventuelt kj\u00f8p<span class=\"_ _b\"></span> av resterende<span class=\"_ _b\"></span> aksjer<span class=\"_ _b\"></span> skal prisberegnes<span class=\"_ _b\"></span> med utgangspunkt i opprinnelig pris justert <span class=\"_ _b\"></span>for inflasjon <span class=\"_ _b\"></span>og inntjening siste <span class=\"_ _b\"></span>tre \u00e5r<span class=\"_ _f\"></span>. <span class=\"_ _b\"></span>Justering for<span class=\"_ _8\"></span> inntjening er<span class=\"_ _b\"></span> begrenset <span class=\"_ _b\"></span>til +/-25 %.A<span class=\"_ _b\"></span>v<span class=\"_ _3\"></span>taler oppkj\u00f8p.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ff2 ls2 ws2\">Kj\u00f8psavtalene knyttet til Eastern <span class=\"_ _b\"></span>Condiments, New<span class=\"_ _8\"></span> <span class=\"_ _b\"></span>Y<span class=\"_ _f\"></span>ork </span>Pizza og Da Gr<span class=\"_ _b\"></span>asso inneholder av<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> som gj\u00f8r<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>at<span class=\"_ _8\"></span> Orkla<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> sikt skal kunne overta fullt eierskap<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i virk<span class=\"_ _8\"></span>somhetene,<span class=\"_ _8\"></span> se note 4.<span class=\"_ _b\"></span> <span class=\"_ _371\"></span><span class=\"ff4 ls2 ws2\">Not<span class=\"_ _8\"></span>e 38 </span>Hendelser<span class=\"_ _3\"></span> e\ue67fer ba<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>ans<span class=\"_ _3\"></span>eda<span class=\"_ _3\"></span>g<span class=\"_ _8\"></span>en Kj\u00f8p av virk<span class=\"_ _b\"></span>somhet Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _b\"></span> har i <span class=\"_ _b\"></span>desember 2022 inng\u00e5tt avtale<span class=\"_ _b\"></span> om kj\u00f8p av <span class=\"_ _b\"></span>100 <span class=\"_ _3\"></span>% av aksjene<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>Bubs<span class=\"_ _8\"></span> Godis AB<span class=\"_ _b\"></span> som er et nordisk<span class=\"_ _8\"></span> godteri-selskap.<span class=\"_ _b\"></span> Bubs Godis<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(\u00abBubs\u00bb),<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> et raskt vok<span class=\"_ _8\"></span>sende<span class=\"_ _8\"></span> selskap<span class=\"_ _8\"></span> med en sterk posisjon innenfor<span class=\"_ _b\"></span> sukkervare<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i det svensk<span class=\"_ _b\"></span>e godterimark<span class=\"_ _b\"></span>edet, og har ogs\u00e5<span class=\"_ _8\"></span> salg til andre<span class=\"_ _b\"></span> nordiske<span class=\"_ _b\"></span> land. Bubs<span class=\"_ _b\"></span> st\u00e5r bak<span class=\"_ _b\"></span> mange ik<span class=\"_ _b\"></span>oniske<span class=\"_ _b\"></span> sm\u00e5godt-favoritter som selges<span class=\"_ _b\"></span> b\u00e5de i l\u00f8svekt <span class=\"_ _b\"></span>og i poser<span class=\"_ _b\"></span>.  B\u00e6rekr<span class=\"_ _b\"></span>aft er<span class=\"_ _b\"></span> sentralt i <span class=\"_ _b\"></span>selskapets virksomhet,<span class=\"_ _b\"></span> og majoriteten av<span class=\"_ _b\"></span> por<span class=\"_ _3\"></span>tef\u00f8ljen best\u00e5r<span class=\"_ _b\"></span> av <span class=\"_ _8\"></span>vegansk<span class=\"_ _b\"></span>e produkter<span class=\"_ _f\"></span>. Selger <span class=\"_ _b\"></span>er medlemmer<span class=\"_ _b\"></span> av familien Lindstr\u00f6m.<span class=\"_ _b\"></span> I tillegg har<span class=\"_ _b\"></span> administrerende direkt\u00f8r<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Niclas Arnelin en mindre<span class=\"_ _8\"></span> eierandel som ogs\u00e5<span class=\"_ _b\"></span> er en del av salget.<span class=\"_ _8\"></span> Bubs har<span class=\"_ _b\"></span> hatt en <span class=\"_ _b\"></span>gjennomsnit<span class=\"_ _3\"></span>tlig \u00e5rlig <span class=\"_ _8\"></span>salgsvek<span class=\"_ _8\"></span>st p\u00e5<span class=\"_ _8\"></span> <span class=\"_ _b\"></span>10 % siden <span class=\"_ _8\"></span>2012/2013 og hadde i <span class=\"_ _b\"></span>2021/2022 (regnskaps\u00e5r<span class=\"_ _b\"></span> avslut<span class=\"_ _3\"></span>tet <span class=\"_ _8\"></span>30.<span class=\"_ _8\"></span> juni 2022) <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>omsetning p\u00e5 SEK 211 millioner<span class=\"_ _b\"></span>. Bubs vil drives<span class=\"_ _b\"></span> videre som et datterselskap<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>under<span class=\"_ _8\"></span> Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _b\"></span> Sverige <span class=\"_ _b\"></span>og n\u00e5v\u00e6rende administr<span class=\"_ _b\"></span>erende direkt\u00f8r<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Niclas Arnelin vil fortsette i selskapet.<span class=\"_ _8\"></span> Kj\u00f8pet er gjennomf<span class=\"_ _8\"></span>\u00f8rt og er k<span class=\"_ _b\"></span>onsolider<span class=\"_ _3\"></span>t inn i Orklas<span class=\"_ _8\"></span> regnskap<span class=\"_ _b\"></span> fra <span class=\"_ _b\"></span>1. februar<span class=\"_ _b\"></span> 2023. En forel\u00f8pig <span class=\"_ _8\"></span>oppkj\u00f8pt balanse <span class=\"_ _b\"></span>for Bubs<span class=\"_ _b\"></span> Godis i <span class=\"_ _b\"></span>Orklakonsernet<span class=\"_ _b\"></span> fremg\u00e5r av<span class=\"_ _b\"></span> tabellen i h\u00f8yre<span class=\"_ _b\"></span> spalte.<span class=\"_ _b\"></span> Arbeidet med oppkj\u00f8psanalysen er p\u00e5 et<span class=\"_ _b\"></span> tidlig stadium slik at det kan k<span class=\"_ _b\"></span>omme endringer<span class=\"_ _b\"></span>.Orkla Foods<span class=\"_ _b\"></span> Europe har<span class=\"_ _b\"></span> inng\u00e5tt avtale om kj\u00f8p<span class=\"_ _b\"></span> av <span class=\"_ _b\"></span>100 % av ak<span class=\"_ _b\"></span>sjene i  Khell-Food Kft., den st\u00f8rste produsenten av ferdiglagde<span class=\"_ _b\"></span> sandwicher og bagetter i <span class=\"_ _b\"></span>det ungarske<span class=\"_ _b\"></span> markedet.<span class=\"_ _b\"></span> Khell-Food ble <span class=\"_ _b\"></span>etabler<span class=\"_ _3\"></span>t i <span class=\"_ _b\"></span>1992 <span class=\"_ _8\"></span>og har<span class=\"_ _8\"></span> nasjonal distribusjon <span class=\"_ _b\"></span>fra <span class=\"_ _b\"></span>et moderne produk<span class=\"_ _b\"></span>sjonsanlegg utenfor Budapest.<span class=\"_ _b\"></span> Selskapet <span class=\"_ _b\"></span>er mark<span class=\"_ _b\"></span>edsleder<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>og selger hovedsak<span class=\"_ _b\"></span>elig produkter<span class=\"_ _b\"></span> under merk<span class=\"_ _b\"></span>evaren Khell-Food. Selger<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> grunnlegger av<span class=\"_ _b\"></span> Khell-Food, <span class=\"_ _b\"></span>Zolt\u00e1n Kel\u00e9nyi,<span class=\"_ _b\"></span> og han vil <span class=\"_ _3\"></span>fortsette som administrerende<span class=\"_ _b\"></span> direkt\u00f8r i selskapet.<span class=\"_ _8\"></span> Khell-Food har hatt <span class=\"_ _b\"></span>en \u00e5rlig salgsvek<span class=\"_ _b\"></span>st p\u00e5 <span class=\"_ _b\"></span>11 % fra<span class=\"_ _b\"></span> 2017 <span class=\"_ _b\"></span>til 2021, <span class=\"_ _b\"></span>og hadde i 2021 <span class=\"_ _b\"></span>en omsetning p\u00e5 rundt<span class=\"_ _b\"></span> 85 mill. kr<span class=\"_ _b\"></span>oner basert p\u00e5 <span class=\"_ _b\"></span>dagens <span class=\"_ _b\"></span>valutakurser<span class=\"_ _b\"></span>. Kj\u00f8pet<span class=\"_ _b\"></span>  er <span class=\"_ _b\"></span>gjennomf\u00f8rt og <span class=\"_ _b\"></span>selskapet <span class=\"_ _b\"></span>vil bli konsolidert inn i <span class=\"_ _b\"></span>Orklas regnskap<span class=\"_ _b\"></span>   fra<span class=\"_ _b\"></span> 1.<span class=\"_ _b\"></span> mars 2023.<span class=\"_ _b\"></span> Kj\u00f8pesummen p\u00e5 gjeldfri basis<span class=\"_ _b\"></span> utgj\u00f8r <span class=\"_ _b\"></span>ca. <span class=\"_ _b\"></span>140 mill. kronerOppkj\u00f8pt balanse<span class=\"_ _b\"></span> i Bubs Godis<span class=\"_ _b\"></span> AB:Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _21b\"> </span>2022V<span class=\"_ _b\"></span>arige driftsmidler<span class=\"_ _372\"> </span><span class=\"ws2\">190</span>Immaterielle eiendeler<span class=\"_ _373\"> </span><span class=\"ws2\">78</span>V<span class=\"_ _b\"></span>arelager<span class=\"_ _35\"> </span>28Fordringer<span class=\"_ _b\"></span> <span class=\"_ _1ea\"> </span>33Eiendeler<span class=\"_ _1ea\"> </span>329A<span class=\"_ _b\"></span>vsetninger<span class=\"_ _21d\"> </span>(25)Kortsiktig <span class=\"_ _b\"></span>gjeld, ikk<span class=\"_ _b\"></span>e renteb\u00e6rende<span class=\"_ _23e\"> </span>(35)Netto eiendeler<span class=\"_ _18c\"> </span><span class=\"ws2\">269</span>Goodwill<span class=\"_ _30c\"> </span>319Anskaffelsesk<span class=\"_ _b\"></span>ost gjeldsfri <span class=\"_ _3\"></span>basis<span class=\"_ _292\"> </span><span class=\"ws2\">588</span>og merverdier utover<span class=\"_ _b\"></span> bokf\u00f8rte ver<span class=\"_ _b\"></span>dier i selsk<span class=\"_ _b\"></span>apet relaterer<span class=\"_ _b\"></span> seg i hovedsak til goodwill og varemerk<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>. I tillegg inneholder av<span class=\"_ _3\"></span>talen en mulighet for en tilleggsgodtgj\u00f8relse<span class=\"_ _b\"></span> p\u00e5 inntil 20 mill.<span class=\"_ _b\"></span> kroner basert p\u00e5<span class=\"_ _b\"></span> selskapets<span class=\"_ _b\"></span> resultater i 2023.\u00d8vrige f<span class=\"_ _b\"></span>orhold Det har<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> fremk<span class=\"_ _b\"></span>ommet hendelser <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> balansedagen <span class=\"_ _8\"></span>som ville<span class=\"_ _b\"></span> ha p\u00e5virk<span class=\"_ _b\"></span>et regnskapet<span class=\"_ _b\"></span> eller gjennomf\u00f8rte vur<span class=\"_ _b\"></span>deringer i vesentlig grad.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-1-2": {
   "value": "Not<span class=\"_ _8\"></span>e 1 <span class=\"_ _58\"> </span><span class=\"ff1 ls3a ws41\">O<span class=\"_ _3\"></span>v<span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>rord<span class=\"_ _3\"></span>net<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>nform<span class=\"_ _3\"></span>asjon<span class=\"_ _3\"></span> </span>Generelt Konsernr<span class=\"_ _b\"></span>egnskapet for<span class=\"_ _b\"></span> Orkla<span class=\"_ _b\"></span> AS<span class=\"_ _b\"></span>A, inklusive<span class=\"_ _b\"></span> noter<span class=\"_ _b\"></span>, for<span class=\"_ _b\"></span> \u00e5ret 2022<span class=\"_ _b\"></span> ble godkjent<span class=\"_ _8\"></span> av styr<span class=\"_ _b\"></span>et <span class=\"_ _3\"></span>i Orkla<span class=\"_ _8\"></span> A<span class=\"_ _8\"></span>SA<span class=\"_ _b\"></span> 14. mars 2023.<span class=\"_ _8\"></span> Orkla<span class=\"_ _8\"></span> AS<span class=\"_ _b\"></span>A er<span class=\"_ _8\"></span> et allmennaksjeselsk<span class=\"_ _8\"></span>ap med k<span class=\"_ _b\"></span>ontoradresseDrammensveien 149,<span class=\"_ _b\"></span> Oslo(Norge). Or<span class=\"_ _b\"></span>ganisasjonsnummer for Orkla A<span class=\"_ _b\"></span>SA<span class=\"_ _b\"></span> er NO 910 7<span class=\"_ _b\"></span>47 711.<span class=\"_ _b\"></span> Aksjene omsettes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5 Oslo<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>B\u00f8rs.<span class=\"_ _8\"></span> Orklak<span class=\"_ _b\"></span>onsernet har virk<span class=\"_ _b\"></span>somhet hovedsakelig innen <span class=\"_ _3\"></span>merk<span class=\"_ _b\"></span>evarer<span class=\"_ _f\"></span>, fornybar<span class=\"_ _8\"></span> energi og eiendom.<span class=\"_ _8\"></span> Forretningsomr\u00e5dene<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> beskrevet i segmentinf<span class=\"_ _b\"></span>ormasjonen i note 7<span class=\"_ _b\"></span>.Regnskapet<span class=\"_ _b\"></span> for <span class=\"_ _b\"></span>2022 er<span class=\"_ _b\"></span> avlagt i henhold til <span class=\"_ _b\"></span>gjeldende International Financial Reporting Standards<span class=\"_ _b\"></span> (IFRS), <span class=\"_ _b\"></span>som godkjent av<span class=\"_ _b\"></span> EU.<span class=\"_ _b\"></span> Regnskapsprinsipper<span class=\"_ _b\"></span> og estimatusikkerhet<span class=\"_ _b\"></span> er i stor grad inkorpor<span class=\"_ _b\"></span>er<span class=\"_ _3\"></span>t i de enk<span class=\"_ _b\"></span>elte notene. R<span class=\"_ _b\"></span>egnskapsprinsippene <span class=\"_ _b\"></span>er skilt<span class=\"_ _b\"></span> ut med \u00abP\u00bb, og estimat-usikk<span class=\"_ _b\"></span>erhet er skilt ut med \u00abE\u00bb. Estimatusikk<span class=\"_ _b\"></span>erheten vil v\u00e6re av ulik gr<span class=\"_ _b\"></span>ad, og de omr<span class=\"_ _b\"></span>\u00e5dene hvor estimater vil ha st\u00f8rst<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>betydning vil v\u00e6re<span class=\"_ _b\"></span> omtalt <span class=\"_ _3\"></span>b\u00e5dei note <span class=\"_ _b\"></span>4 og i <span class=\"_ _b\"></span>de  <span class=\"_ _3d\"></span>aktuelle<span class=\"_ _8\"></span> notene med krysshenvisning.<span class=\"_ _8\"></span> I <span class=\"_ _8\"></span>tillegg er<span class=\"_ _b\"></span> enk<span class=\"_ _b\"></span>elte  <span class=\"_ _3d\"></span>b\u00e6rekraftselementer<span class=\"_ _b\"></span> presentert i  <span class=\"_ _3d\"></span>aktuelle noter<span class=\"_ _8\"></span> med <span class=\"_ _b\"></span>\u00abB\u00bb.Konsernet<span class=\"_ _b\"></span> har ikk<span class=\"_ _b\"></span>e endr<span class=\"_ _b\"></span>et presentasjon, r<span class=\"_ _b\"></span>egnskapsprinsipper eller<span class=\"_ _8\"></span> tatt i bruk nye<span class=\"_ _b\"></span> standarder<span class=\"_ _b\"></span> som <span class=\"_ _b\"></span>vesentlig p\u00e5virker<span class=\"_ _b\"></span> regnskapsrapporteringen  <span class=\"_ _3d\"></span>eller <span class=\"_ _b\"></span> <span class=\"_ _22a\"></span>sammenligningen med tidliger<span class=\"_ _b\"></span>e perioder<span class=\"_ _b\"></span>. For<span class=\"_ _b\"></span> opplysninger<span class=\"_ _b\"></span> ang\u00e5ende endringer i r<span class=\"_ _b\"></span>egnskapsstandarder <span class=\"_ _b\"></span>fremover<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>se note <span class=\"_ _b\"></span>4.Alternat<span class=\"_ _8\"></span>ive resultat<span class=\"_ _8\"></span>m\u00e5l (<span class=\"_ _b\"></span>APM) Orkla benytter EBIT<span class=\"_ _b\"></span> (adj.) b\u00e5de i resultatoppstilling <span class=\"_ _b\"></span>og i presentasjon av segmentresultater<span class=\"_ _f\"></span>. EBIT (adj.) er definert som <span class=\"_ _8\"></span>\u00abDriftsresultat f\u00f8r<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>andre<span class=\"_ _b\"></span> inntekter <span class=\"_ _b\"></span>og kostnader\u00bb.<span class=\"_ _b\"></span> \u00abAndr<span class=\"_ _b\"></span>e inntekter\u00bb<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>\u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb <span class=\"_ _b\"></span>er poster<span class=\"_ _b\"></span> som krever s\u00e6rskilt forklaring og er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kun i <span class=\"_ _3\"></span>begr<span class=\"_ _8\"></span>enset gr<span class=\"_ _8\"></span>ad <span class=\"_ _3\"></span>utsagnskr<span class=\"_ _8\"></span>aftige<span class=\"_ _8\"></span> til \u00e5 k<span class=\"_ _b\"></span>unne m\u00e5le k<span class=\"_ _b\"></span>onsernets l\u00f8pende<span class=\"_ _b\"></span> l\u00f8nnsomhet. P<span class=\"_ _b\"></span>oster presentert p\u00e5<span class=\"_ _b\"></span> disse<span class=\"_ _b\"></span> to regnskapslinjene<span class=\"_ _b\"></span> er omtalt i note 14.Resultat pr<span class=\"_ _f\"></span>. ak<span class=\"_ _b\"></span>sje (adj.) <span class=\"_ _8\"></span>viser r<span class=\"_ _8\"></span>esultat pr<span class=\"_ _f\"></span>. ak<span class=\"_ _8\"></span>sje<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>orrigert f<span class=\"_ _8\"></span>or <span class=\"_ _b\"></span>\u00abAndre<span class=\"_ _8\"></span> inntekter\u00bb<span class=\"_ _b\"></span> og \u00abAndre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ostnader\u00bb etter<span class=\"_ _8\"></span> estimert skatt.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Dersom det<span class=\"_ _8\"></span> oppst\u00e5r<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>andr<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> poster av spesiell karakter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>under<span class=\"_ _8\"></span> selskapets<span class=\"_ _b\"></span> driftsresultat, vil disse<span class=\"_ _b\"></span> ogs\u00e5 bli k<span class=\"_ _b\"></span>orriger<span class=\"_ _3\"></span>t <span class=\"_ _8\"></span>for<span class=\"_ _f\"></span>. Resultat<span class=\"_ _8\"></span> pr<span class=\"_ _b\"></span>.<span class=\"_ _8\"></span> aksje<span class=\"_ _b\"></span> (adj.) er<span class=\"_ _8\"></span> presentert <span class=\"_ _b\"></span>og omtalt i note<span class=\"_ _b\"></span> 17<span class=\"_ _b\"></span>. Orkla benytter begrepene<span class=\"_ _b\"></span> \u00abOr<span class=\"_ _b\"></span>ganisk vek<span class=\"_ _b\"></span>st\u00bb, <span class=\"_ _b\"></span>\u00abUnderliggende EBIT<span class=\"_ _b\"></span> (adj.)-endring\u00bb<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>\u00abUnderliggende EBIT<span class=\"_ _b\"></span> (adj.)-margin utvikling\u00bb <span class=\"_ _b\"></span>for \u00e5<span class=\"_ _b\"></span> forklare<span class=\"_ _b\"></span> utviklingen i driftsinntekter<span class=\"_ _b\"></span> og EBIT<span class=\"_ _b\"></span> (adj.). Dette <span class=\"_ _b\"></span>er ikk<span class=\"_ _b\"></span>e regnsk<span class=\"_ _b\"></span>apsbegreper<span class=\"_ _b\"></span>, men or<span class=\"_ _b\"></span>ganisk vek<span class=\"_ _b\"></span>st benyt<span class=\"_ _3\"></span>tes<span class=\"_ _8\"></span> i <span class=\"_ _8\"></span>segmentinformasjonen i note<span class=\"_ _8\"></span> 7<span class=\"_ _b\"></span>.Konsernet<span class=\"_ _b\"></span> skiller i investeringsbeslutninger<span class=\"_ _b\"></span> mellom \u00abFornyelses-investeringer\u00bb<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>\u00abEkspansjonsinvesteringer\u00bb. Begr<span class=\"_ _b\"></span>epene er<span class=\"_ _b\"></span> beny<span class=\"_ _3\"></span>ttet i note<span class=\"_ _8\"></span> 7 \u00abSegmenter\u00bb.Netto renteb\u00e6rende<span class=\"_ _b\"></span> gjeld er konsernets<span class=\"_ _b\"></span> viktigste styringsparameter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> finansiering og k<span class=\"_ _b\"></span>apitalallokering <span class=\"_ _b\"></span>og beny<span class=\"_ _3\"></span>ttes aktivt i k<span class=\"_ _b\"></span>onsernets finansielle<span class=\"_ _b\"></span> risik<span class=\"_ _b\"></span>ostyringsstrategi, se<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>note 28 og 29.<span class=\"_ _8\"></span>  <span class=\"_ _3\"></span>For<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>inf<span class=\"_ _8\"></span>ormasjon om endringer<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>i gjeld fra<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>finansieringsaktiviteter<span class=\"_ _8\"></span> vises<span class=\"_ _8\"></span> det til note 28. Kontantstr<span class=\"_ _8\"></span>\u00f8m i Orkla-format gj\u00f8res<span class=\"_ _b\"></span> opp p\u00e5 konsernniv\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i endring net<span class=\"_ _3\"></span>to<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>renteb\u00e6r<span class=\"_ _8\"></span>ende<span class=\"_ _8\"></span> gjeld og er vist<span class=\"_ _8\"></span> i note 7<span class=\"_ _b\"></span> for <span class=\"_ _b\"></span>segmentrapportering. Se <span class=\"_ _b\"></span>definisjoner av<span class=\"_ _b\"></span> de ulik<span class=\"_ _b\"></span>e alternative<span class=\"_ _b\"></span> resultatm\u00e5lene (APM) p\u00e5<span class=\"_ _b\"></span> side<span class=\"_ _b\"></span> 300.Salg og k<span class=\"_ _8\"></span>j\u00f8p av se<span class=\"_ _8\"></span>lska<span class=\"_ _8\"></span>per Oppkj\u00f8p og salg av selsk<span class=\"_ _b\"></span>aper er presentert i <span class=\"_ _3\"></span>note<span class=\"_ _8\"></span> 5. Orkla<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har<span class=\"_ _8\"></span> gjennomf\u00f8rt flere<span class=\"_ _b\"></span> store oppkj\u00f8p,<span class=\"_ _b\"></span> og det er kj\u00f8pt virksomheter<span class=\"_ _b\"></span> for totalt 3.099 mill. kroner<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5 gjeldfri basis i <span class=\"_ _b\"></span>2022. De <span class=\"_ _b\"></span>st\u00f8rste <span class=\"_ _b\"></span>oppkj\u00f8pene er<span class=\"_ _b\"></span> kj\u00f8pene av<span class=\"_ _b\"></span> Denali Ingredients (<span class=\"_ _b\"></span>Orkla Food Ingr<span class=\"_ _b\"></span>edients) og Healthspan Gr<span class=\"_ _b\"></span>oup Limited (<span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>Care). K<span class=\"_ _b\"></span>ommentarer t<span class=\"_ _b\"></span>il \u00e5ret 2022 Orkla har<span class=\"_ _b\"></span> i 2022 hatt f<span class=\"_ _b\"></span>okus p\u00e5<span class=\"_ _b\"></span> b\u00e6rekraftig vek<span class=\"_ _b\"></span>st og langsiktig <span class=\"_ _b\"></span>verdiskapning,<span class=\"_ _b\"></span> og konsernet har gjennomf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t oppkj\u00f8p<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> flere<span class=\"_ _8\"></span> strategisk<span class=\"_ _8\"></span> viktige<span class=\"_ _8\"></span> selskap,<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>se note<span class=\"_ _b\"></span> 5.Store<span class=\"_ _b\"></span> deler av<span class=\"_ _b\"></span> Orklas<span class=\"_ _b\"></span> virksomhet<span class=\"_ _b\"></span> har i 2022 blitt p\u00e5virk<span class=\"_ _b\"></span>et av<span class=\"_ _b\"></span> krigen i Ukraina, som sammen med <span class=\"_ _b\"></span>etter<span class=\"_ _3\"></span>virkninger av<span class=\"_ _b\"></span> kor<span class=\"_ _8\"></span>onapandemien har<span class=\"_ _8\"></span> f\u00f8rt <span class=\"_ _b\"></span>til h\u00f8ye k<span class=\"_ _b\"></span>ostnads\u00f8kninger p\u00e5 <span class=\"_ _b\"></span>viktige r\u00e5v<span class=\"_ _b\"></span>arer<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>energi og andre<span class=\"_ _b\"></span> innsatsfaktorer<span class=\"_ _b\"></span>. Orklas <span class=\"_ _b\"></span>verdikjeder <span class=\"_ _b\"></span>og markeder<span class=\"_ _b\"></span> har <span class=\"_ _b\"></span>v\u00e6rt p\u00e5virket<span class=\"_ _b\"></span> av h\u00f8y inflasjon,<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>det har blitt <span class=\"_ _b\"></span>gjennomf\u00f8rt pris\u00f8kninger <span class=\"_ _b\"></span>for \u00e5<span class=\"_ _b\"></span> kompensere<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> \u00f8kte k<span class=\"_ _b\"></span>ostnader <span class=\"_ _b\"></span>for innsatsfaktorer<span class=\"_ _f\"></span>. Dette <span class=\"_ _b\"></span>vil kunne ha<span class=\"_ _b\"></span> betydning for<span class=\"_ _8\"></span> ver<span class=\"_ _b\"></span>dset<span class=\"_ _3\"></span>telse<span class=\"_ _8\"></span> av<span class=\"_ _8\"></span> Orklas<span class=\"_ _b\"></span> eiendeler og situasjonen f\u00f8lges<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>n\u00f8ye,<span class=\"_ _8\"></span> se<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>note<span class=\"_ _b\"></span> 18. Orkla \u00f8nsk<span class=\"_ _b\"></span>er \u00e5 bidra<span class=\"_ _b\"></span> til omstillingen til <span class=\"_ _3\"></span>b\u00e6rekraftig produk<span class=\"_ _8\"></span>sjon og forbruk.<span class=\"_ _8\"></span> Dette <span class=\"_ _b\"></span>omfat<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> m\u00e5lrettet arbeid <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> \u00e5<span class=\"_ _8\"></span> redusere<span class=\"_ _b\"></span> klimagassutslipp, utvikle<span class=\"_ _8\"></span> emballasjel\u00f8sninger som gir<span class=\"_ _b\"></span> \u00f8kt gjenvinning, samt<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>bidra<span class=\"_ _8\"></span> til b\u00e6rekraftig landbruk, fisk<span class=\"_ _b\"></span>e og annen <span class=\"_ _3\"></span>r\u00e5v<span class=\"_ _8\"></span>arepr<span class=\"_ _8\"></span>oduksjon.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>I tillegg driver<span class=\"_ _8\"></span> selskapene<span class=\"_ _b\"></span> et aktivt innovasjonsarbeid <span class=\"_ _b\"></span>for \u00e5<span class=\"_ _b\"></span> utvikle matvarer<span class=\"_ _b\"></span> med en <span class=\"_ _b\"></span>gunstig ern\u00e6ringsprofil,<span class=\"_ _b\"></span> \u00f8k<span class=\"_ _b\"></span>e forbruk<span class=\"_ _b\"></span>et av<span class=\"_ _b\"></span> plantebaser<span class=\"_ _3\"></span>t mat<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og ta<span class=\"_ _b\"></span> i bruk resirk<span class=\"_ _8\"></span>ulerte materialer <span class=\"_ _b\"></span>og r\u00e5varer<span class=\"_ _b\"></span> fra<span class=\"_ _b\"></span> fornybare<span class=\"_ _b\"></span> kilder<span class=\"_ _b\"></span>. Dette <span class=\"_ _b\"></span>er ytterligere beskr<span class=\"_ _b\"></span>evet i Orklas \u00e5rsberetning og Orklas<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>b\u00e6rekraftsr<span class=\"_ _8\"></span>apport.Konsernets<span class=\"_ _b\"></span> \u00abAndr<span class=\"_ _b\"></span>e inntekter\u00bb<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>\u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb <span class=\"_ _b\"></span>var h\u00f8yer<span class=\"_ _b\"></span>e i 2022  sammenlignet med f<span class=\"_ _b\"></span>oreg\u00e5ende \u00e5r<span class=\"_ _f\"></span>. I 2022<span class=\"_ _8\"></span> har <span class=\"_ _b\"></span>det v<span class=\"_ _8\"></span>\u00e6rt k<span class=\"_ _b\"></span>ostnader knyt<span class=\"_ _3\"></span>tet til oppkj\u00f8p<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>integrasjon av nye selsk<span class=\"_ _8\"></span>ap<span class=\"_ _8\"></span> samt kostnader<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>fler<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> restrukturerings-<span class=\"_ _b\"></span> og f<span class=\"_ _b\"></span>orbedringsprosjekter i k<span class=\"_ _b\"></span>onsernet. Det har<span class=\"_ _b\"></span> ogs\u00e5<span class=\"_ _b\"></span> v\u00e6rt k<span class=\"_ _b\"></span>ostnader knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til nedskriving av <span class=\"_ _8\"></span>virk<span class=\"_ _8\"></span>somhet i Russland <span class=\"_ _8\"></span>samt nedskriving av <span class=\"_ _b\"></span>varemerk<span class=\"_ _b\"></span>et Harris i <span class=\"_ _b\"></span>Orkla House<span class=\"_ _b\"></span> Care<span class=\"_ _b\"></span> og noen mindre<span class=\"_ _b\"></span> varemerk<span class=\"_ _b\"></span>er i Orkla Health.<span class=\"_ _b\"></span> Andre<span class=\"_ _b\"></span> inntekter inkluderte blant<span class=\"_ _b\"></span> annet salg av<span class=\"_ _b\"></span> eiendom og virksomhet.<span class=\"_ _b\"></span> Se note<span class=\"_ _b\"></span> 14 <span class=\"_ _b\"></span>for mer<span class=\"_ _b\"></span> informasjon om k<span class=\"_ _b\"></span>onsernets <span class=\"_ _b\"></span>\u00abAndre inntekter\u00bb<span class=\"_ _b\"></span> og \u00abAndre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kostnader\u00bb.I 2022 ble<span class=\"_ _b\"></span> det besluttet at<span class=\"_ _b\"></span> Orkla <span class=\"_ _b\"></span>skal omdannes<span class=\"_ _b\"></span> til \u00e5<span class=\"_ _b\"></span> bli et ledende<span class=\"_ _b\"></span> industrielt investeringsselskap.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Rammen for virk<span class=\"_ _b\"></span>somheten skal v\u00e6re<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>merk<span class=\"_ _b\"></span>evarer<span class=\"_ _8\"></span> og forbruk<span class=\"_ _b\"></span>erorienterte selskaper<span class=\"_ _f\"></span>, og man skal <span class=\"_ _3\"></span>bygge<span class=\"_ _b\"></span> videre p\u00e5 den dype<span class=\"_ _b\"></span> forbruk<span class=\"_ _b\"></span>erinnsikten og <span class=\"_ _b\"></span>er<span class=\"_ _3\"></span>faringen <span class=\"_ _8\"></span>Orkla<span class=\"_ _8\"></span> har i \u00e5<span class=\"_ _b\"></span> utvikle ledende<span class=\"_ _8\"></span> merk<span class=\"_ _b\"></span>evarer<span class=\"_ _b\"></span>.<span class=\"_ _8\"></span> Samtidig skal det v<span class=\"_ _b\"></span>\u00e6re aktiv portef\u00f8ljestyring og Orkla skal rette seg mot raskt vok<span class=\"_ _b\"></span>sende forbruk<span class=\"_ _b\"></span>ersegmenter og markeder<span class=\"_ _f\"></span>. Hensikten er \u00e5 etabler<span class=\"_ _8\"></span>e en mer ver<span class=\"_ _b\"></span>diskapende struktur<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>kultur<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>onsernet <span class=\"_ _3\"></span>med st\u00f8rr<span class=\"_ _8\"></span>e selvstendighet<span class=\"_ _8\"></span> og ansvar for<span class=\"_ _b\"></span> de enk<span class=\"_ _b\"></span>elte selskapene.Det etableres<span class=\"_ _b\"></span> 12 selvstendige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>portef\u00f8ljeselskap<span class=\"_ _8\"></span> i Orkla: Jotun <span class=\"_ _3\"></span>(42,6 % eierandel),<span class=\"_ _b\"></span> Orkla Foods Europe, Orkla<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Food <span class=\"_ _3\"></span>Ingr<span class=\"_ _8\"></span>edients,<span class=\"_ _8\"></span> Orkla Conf<span class=\"_ _8\"></span>ectionery &amp; Snacks,<span class=\"_ _b\"></span> Orkla<span class=\"_ _b\"></span> Health, Orkla<span class=\"_ _b\"></span> Home and P<span class=\"_ _b\"></span>ersonal Care,<span class=\"_ _b\"></span> Orkla<span class=\"_ _b\"></span> India, Pizza <span class=\"_ _b\"></span>Out of<span class=\"_ _b\"></span> Home, <span class=\"_ _b\"></span>Orkla House <span class=\"_ _b\"></span>Care, Health and Sports<span class=\"_ _b\"></span> Nutrition Group,<span class=\"_ _b\"></span> Pierre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Robert Group<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>Lilleborg.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>I tillegg etableres<span class=\"_ _b\"></span> det tre<span class=\"_ _8\"></span> business service selskaper<span class=\"_ _b\"></span> som skal sikre at Orkla<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>forsetter<span class=\"_ _8\"></span> \u00e5 realisere<span class=\"_ _8\"></span> sentrale<span class=\"_ _8\"></span> synergier<span class=\"_ _f\"></span>. Orkla sk<span class=\"_ _b\"></span>al <span class=\"_ _3\"></span>ha en langsiktig og <span class=\"_ _3\"></span>industriell tiln\u00e6rming til portef\u00f8ljeselskapene<span class=\"_ _8\"></span> som aktive eiere<span class=\"_ _b\"></span> samt <span class=\"_ _3\"></span>arbeide<span class=\"_ _8\"></span> gjennom selskapsstyr<span class=\"_ _8\"></span>ene. Omdanningen til et industrielt investeringsselskap vil medf\u00f8re<span class=\"_ _b\"></span> endringer i Orklas segment-rapportering fremover<span class=\"_ _b\"></span>. Etablering av den nye operativmodellen skjer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fra<span class=\"_ _b\"></span> 1. mars<span class=\"_ _b\"></span> 2023, men <span class=\"_ _b\"></span>gjennomf\u00f8res<span class=\"_ _b\"></span> rapporteringsmessig internt og <span class=\"_ _b\"></span>eksternt fr<span class=\"_ _b\"></span>a og med 2. kvartal 2023.Andre forhold Konsernet<span class=\"_ _b\"></span> har ingen l\u00e5neavtaler med krav<span class=\"_ _b\"></span> til finansielle<span class=\"_ _b\"></span> n\u00f8kkeltall  (financial covenants).Den norsk<span class=\"_ _b\"></span>e kronen har<span class=\"_ _b\"></span> styrk<span class=\"_ _b\"></span>et seg mot EUR,<span class=\"_ _b\"></span> SEK <span class=\"_ _b\"></span>og DKK i 2022.<span class=\"_ _b\"></span> Det<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>gir netto 580<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> i positive omr<span class=\"_ _b\"></span>egningsdifferanser mot<span class=\"_ _b\"></span> egenkapitalen.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>God interessentdialog <span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>viktig for<span class=\"_ _b\"></span> \u00e5 ivareta<span class=\"_ _8\"></span> Orklas<span class=\"_ _b\"></span> ansvar overfor<span class=\"_ _b\"></span> ulike<span class=\"_ _8\"></span> interessentgrupper<span class=\"_ _b\"></span>, tilpasse seg endringer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i samfunnet og for<span class=\"_ _8\"></span> \u00e5 skape<span class=\"_ _8\"></span> tillit til virk<span class=\"_ _8\"></span>somheten. Orkla<span class=\"_ _8\"></span> har en aktiv dialog med <span class=\"_ _3\"></span>kunder<span class=\"_ _b\"></span>, leverand\u00f8rer<span class=\"_ _f\"></span>, ansat<span class=\"_ _3\"></span>te,<span class=\"_ _8\"></span> eiere,<span class=\"_ _8\"></span> myndigheter og samfunnsakt\u00f8rer<span class=\"_ _b\"></span>, og \u00f8nsk<span class=\"_ _b\"></span>er \u00e5 <span class=\"_ _b\"></span>gi innsyn i hvordan konsernet h\u00e5ndter<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>forhold av betydning <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> virk<span class=\"_ _b\"></span>somheten og viktige<span class=\"_ _8\"></span> interessentgrupper<span class=\"_ _b\"></span>. <span class=\"_ _8\"></span>Orkla r<span class=\"_ _8\"></span>apporterer <span class=\"_ _8\"></span>om fremdriften i arbeidet<span class=\"_ _8\"></span> med milj\u00f8relaterte <span class=\"_ _b\"></span>og sosiale forhold gjennom en b\u00e6rekraftsrapport,<span class=\"_ _8\"></span> som inng\u00e5r som en egen del i Orklas \u00e5rsrapport. Kriteriene for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>rapporteringen er n\u00e6rmere<span class=\"_ _8\"></span> omtalt p\u00e5 side<span class=\"_ _8\"></span> 94.Not<span class=\"_ _8\"></span>e 2 Gru<span class=\"_ _3\"></span>nn<span class=\"_ _3\"></span>lag f<span class=\"_ _b\"></span>o<span class=\"_ _8\"></span>r utarbei<span class=\"_ _b\"></span>dels<span class=\"_ _8\"></span>en a<span class=\"_ _f\"></span>vk<span class=\"_ _8\"></span>onse<span class=\"_ _3\"></span>rn<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>eg<span class=\"_ _3\"></span>nsk<span class=\"_ _3\"></span>ape<span class=\"_ _3\"></span>t Eiendelene i balansen r<span class=\"_ _b\"></span>egnskapsf\u00f8res<span class=\"_ _b\"></span> med utgangspunkt i anskaffelsesk<span class=\"_ _b\"></span>ost og denne vil i stor gr<span class=\"_ _b\"></span>ad v\u00e6re f\u00f8r<span class=\"_ _b\"></span>ende for vider<span class=\"_ _b\"></span>e behandling. Normalt vil anskaffelsesk<span class=\"_ _b\"></span>ost v\u00e6r<span class=\"_ _b\"></span>e den h\u00f8yeste verdien en eiendel kan f\u00f8res<span class=\"_ _b\"></span> opp til. A<span class=\"_ _b\"></span>vvik fra dette<span class=\"_ _b\"></span> er behandling <span class=\"_ _3\"></span>av finansielle<span class=\"_ _8\"></span> eiendeler<span class=\"_ _8\"></span> og <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>egnskapsmessige<span class=\"_ _8\"></span> sikringer<span class=\"_ _b\"></span>, som blir l\u00f8pende regnskapsf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t til virk<span class=\"_ _b\"></span>elig verdi.<span class=\"_ _8\"></span> Eiendeler som ikke<span class=\"_ _8\"></span> lenger forsv<span class=\"_ _b\"></span>arer sin verdi,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> skrevet<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>ned til gjenvinnbart bel\u00f8p. Gjenvinnbartbel\u00f8p er<span class=\"_ _b\"></span> det h\u00f8yeste av bruksverdi og salgsverdi fratrukk<span class=\"_ _b\"></span>et salgsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _b\"></span>. Som underliggende forutsetning f<span class=\"_ _b\"></span>or regnskapsf\u00f8ringen <span class=\"_ _b\"></span>er fortsatt drift.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>Fortsatt drift kan overordnet begrunnes i Orklas soliditet<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>med en egen-kapitalandel pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _b\"></span> desember<span class=\"_ _8\"></span> 2022 p\u00e5<span class=\"_ _b\"></span> 53,5 % <span class=\"_ _8\"></span>og finansielle<span class=\"_ _b\"></span> reser<span class=\"_ _3\"></span>ver<span class=\"_ _b\"></span> som meenn dekk<span class=\"_ _b\"></span>er k<span class=\"_ _b\"></span>onsernets <span class=\"_ _b\"></span>forpliktelser i k<span class=\"_ _b\"></span>ommende <span class=\"_ _b\"></span>12 m\u00e5neder<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>se note<span class=\"_ _b\"></span> 29.Eiendeler og gjeld er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>klassifisert som kortsiktige<span class=\"_ _8\"></span> n\u00e5r de<span class=\"_ _8\"></span> er en del av et<span class=\"_ _8\"></span> normalt <span class=\"_ _b\"></span>varekretsl\u00f8p,<span class=\"_ _b\"></span> n\u00e5r de<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> holdt prim\u00e6rt for<span class=\"_ _b\"></span> handelsform\u00e5l, n\u00e5r<span class=\"_ _b\"></span> de p\u00e5 balansedagen <span class=\"_ _b\"></span>er k<span class=\"_ _b\"></span>ontanter <span class=\"_ _b\"></span>og kontantekvivalenter<span class=\"_ _b\"></span> eller<span class=\"_ _b\"></span> n\u00e5r en ikk<span class=\"_ _b\"></span>e har <span class=\"_ _b\"></span>en ubetinget rett <span class=\"_ _b\"></span>til \u00e5 utsette betaling i minst <span class=\"_ _b\"></span>12 m\u00e5neder<span class=\"_ _f\"></span>. <span class=\"_ _8\"></span>Andre<span class=\"_ _b\"></span> poster er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>langsiktige.<span class=\"_ _8\"></span> Utby<span class=\"_ _3\"></span>tte blir f\u00f8rst<span class=\"_ _8\"></span> gjeld <span class=\"_ _3\"></span>n\u00e5r<span class=\"_ _b\"></span> det er formelt<span class=\"_ _8\"></span> vedtatt av generalforsamlingen.Alle bel\u00f8p<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> i mill. NOK <span class=\"_ _b\"></span>dersom ikke<span class=\"_ _b\"></span> annet er<span class=\"_ _b\"></span> angitt. <span class=\"_ _b\"></span>T<span class=\"_ _b\"></span>all i parentes <span class=\"_ _b\"></span>er k<span class=\"_ _b\"></span>ostnader eller<span class=\"_ _b\"></span> utbetalinger (k<span class=\"_ _b\"></span>ontantstr\u00f8m).<span class=\"_ _b\"></span> Morselskapets (<span class=\"_ _f\"></span>Orkla <span class=\"_ _8\"></span>AS<span class=\"_ _b\"></span>A) funksjonelle<span class=\"_ _b\"></span> valuta er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>NOK,<span class=\"_ _8\"></span> og konsernets<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>presentasjonsv<span class=\"_ _8\"></span>aluta er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>NOK.Not<span class=\"_ _8\"></span>e 3 Presen<span class=\"_ _b\"></span>tasjo<span class=\"_ _b\"></span>n av r<span class=\"_ _b\"></span>eg<span class=\"_ _3\"></span>ns<span class=\"_ _b\"></span>kapet Beskrivelse av<span class=\"_ _b\"></span> regnskapsprinsippene<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>som beskrevet i note<span class=\"_ _b\"></span> 1,<span class=\"_ _b\"></span> presentert i hver aktuell note.<span class=\"_ _b\"></span> Dette er<span class=\"_ _b\"></span> gjort f<span class=\"_ _b\"></span>or at bruk<span class=\"_ _b\"></span>erne av<span class=\"_ _b\"></span> regnskapet <span class=\"_ _b\"></span>skal f\u00e5 <span class=\"_ _b\"></span>s\u00e5 <span class=\"_ _b\"></span>god oversikt som mulig ved oppslag <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> den aktuelle noten.Oppstillingsplanene De totale<span class=\"_ _b\"></span> oppstillingsplanene er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>resultatregnsk<span class=\"_ _8\"></span>ap,<span class=\"_ _8\"></span> totalresultat,<span class=\"_ _8\"></span> balanse, k<span class=\"_ _b\"></span>ontantstr\u00f8moppstilling og oppstilling over endringer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i egenkapitalen.<span class=\"_ _8\"></span> Oppstillingsplanene viser<span class=\"_ _b\"></span> ett sammenlignbart <span class=\"_ _3\"></span>\u00e5r<span class=\"_ _f\"></span>.Resultatregnsk<span class=\"_ _b\"></span>apet<span class=\"ff2\"> viser k<span class=\"_ _b\"></span>onsernets r<span class=\"_ _b\"></span>esultat inndelt i ulik<span class=\"_ _b\"></span>e resultatlinjer<span class=\"_ _b\"></span> </span>og ender<span class=\"_ _b\"></span> opp<span class=\"_ _b\"></span> i konsernets<span class=\"_ _b\"></span> \u00e5rsresultat. <span class=\"_ _b\"></span>Orkla har <span class=\"_ _b\"></span>valgt <span class=\"_ _b\"></span>en  <span class=\"_ _22a\"></span>artsinndeling av resultat regnsk<span class=\"_ _b\"></span>apet. T<span class=\"_ _b\"></span>otalresultatet<span class=\"ff2 ls2 ws2\"> <span class=\"_ _b\"></span>tar utgangspunkt i k<span class=\"_ _b\"></span>onsernets \u00e5rsr<span class=\"_ _8\"></span>esultat <span class=\"_ _8\"></span>og <span class=\"_ _8\"></span>viser  <span class=\"_ _3d\"></span>andre<span class=\"_ _b\"></span> </span> <span class=\"_ _3d\"></span>poster <span class=\"_ _b\"></span>som f\u00f8res<span class=\"_ _b\"></span> mot egenk<span class=\"_ _8\"></span>apitalen, men <span class=\"_ _b\"></span>som ikke<span class=\"_ _b\"></span> inng\u00e5r i periodens<span class=\"_ _8\"></span> resultat.<span class=\"_ _b\"></span> Estimatavvik p\u00e5 pensjoner<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>gevinst/tap/verdir<span class=\"_ _b\"></span>egulering av aksjeinvesteringer<span class=\"_ _b\"></span> blir f<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t mot<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>totalresultatet med permanent<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>virkning.  <span class=\"_ _22a\"></span>\u00d8vrige poster er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>midlertidige f\u00f8ringer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mot totalr<span class=\"_ _8\"></span>esultatet, og disse<span class=\"_ _b\"></span> vil  <span class=\"_ _22a\"></span>resirkuler<span class=\"_ _8\"></span>es<span class=\"_ _8\"></span> ved salg eller oppgj\u00f8r<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> de relaterte eiendelene/<span class=\"_ _b\"></span>postene.  <span class=\"_ _22a\"></span>Tilsvarende<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>poster<span class=\"_ _8\"></span> i tilkny<span class=\"_ _3\"></span>ttede og fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>regnsk<span class=\"_ _8\"></span>aps-f\u00f8res<span class=\"_ _b\"></span> p\u00e5 <span class=\"_ _b\"></span>samme m\u00e5te.Balansen<span class=\"ff2 ls2 wsc\"> starter med <span class=\"_ _3\"></span>langsiktige<span class=\"_ _b\"></span> eiendeler og ender<span class=\"_ _8\"></span> opp i <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ontanter og </span>k<span class=\"_ _b\"></span>ontantekvivalenter p\u00e5<span class=\"_ _b\"></span> eiendelssiden. R<span class=\"_ _b\"></span>enteb\u00e6rende f<span class=\"_ _b\"></span>ordringer utover<span class=\"_ _b\"></span> k<span class=\"_ _b\"></span>ontanter og k<span class=\"_ _b\"></span>ontantekvivalenter<span class=\"_ _b\"></span> er ikk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>skilt ut p\u00e5<span class=\"_ _b\"></span> egne linjer<span class=\"_ _b\"></span> ut fra<span class=\"_ _b\"></span> et vesentlighetssyn. De<span class=\"_ _b\"></span> renteb\u00e6rende<span class=\"_ _b\"></span> postene fremk<span class=\"_ _b\"></span>ommer i noter<span class=\"_ _f\"></span>. P<span class=\"_ _b\"></span>\u00e5 egenkapital-<span class=\"_ _b\"></span> og gjeldssiden er det skilt mellom egenkapital,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>renteb\u00e6rende<span class=\"_ _b\"></span> og ikk<span class=\"_ _b\"></span>e renteb\u00e6rende<span class=\"_ _b\"></span> lang- <span class=\"_ _b\"></span>og kortsiktige poster<span class=\"_ _f\"></span>.Kontantstr<span class=\"_ _b\"></span>\u00f8moppstillingen<span class=\"ff2 wsc\"> er satt opp i henhold til den <span class=\"_ _3\"></span>indirekte<span class=\"_ _8\"></span> metoden </span>og viser k<span class=\"_ _b\"></span>ontantstr\u00f8m fra henholdsvis operasjonelle,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>investerings-<span class=\"_ _8\"></span> og  <span class=\"_ _22a\"></span>finansieringsaktiviteter og forklar<span class=\"_ _8\"></span>er<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>periodens<span class=\"_ _b\"></span> endring <span class=\"_ _3\"></span>i kontanter<span class=\"_ _b\"></span> og k<span class=\"_ _b\"></span>ontantekvivalenter<span class=\"_ _b\"></span>.A<span class=\"_ _b\"></span>vstemming av endring i r<span class=\"_ _b\"></span>enteb\u00e6rende poster<span class=\"_ _b\"></span> er <span class=\"_ _b\"></span>vist i note <span class=\"_ _b\"></span>28.Orkla pr<span class=\"_ _b\"></span>esenterer i <span class=\"_ _b\"></span>tillegg en k<span class=\"_ _b\"></span>ontantstr\u00f8m i Orkla-format<span class=\"_ _b\"></span> i \u00e5rsberetningen og i note <span class=\"_ _b\"></span>7.<span class=\"_ _b\"></span> Denne summer<span class=\"_ _b\"></span>er seg <span class=\"_ _b\"></span>til endring i netto r<span class=\"_ _b\"></span>enteb\u00e6rende <span class=\"_ _b\"></span>gjeld. Oppstilling over endringer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i egenkapitalen<span class=\"ff2\"> viser<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>alle<span class=\"_ _8\"></span> poster som g\u00e5r<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>mot<span class=\"_ _8\"></span> </span>egenkapitalen,<span class=\"_ _b\"></span> inklusiv totalr<span class=\"_ _b\"></span>esultatet. De postene<span class=\"_ _b\"></span> som k<span class=\"_ _b\"></span>ommer i <span class=\"_ _b\"></span>tillegg til totalresultatet,<span class=\"_ _b\"></span> er transak<span class=\"_ _b\"></span>sjoner mot eierne, slik<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>utby<span class=\"_ _3\"></span>tte,<span class=\"_ _8\"></span> kj\u00f8p og salg av egne ak<span class=\"_ _b\"></span>sjer <span class=\"_ _b\"></span>samt minoritetstransaksjoner<span class=\"_ _f\"></span>.Not<span class=\"_ _8\"></span>e 4 Estimat<span class=\"_ _8\"></span>er o<span class=\"_ _8\"></span>g f<span class=\"_ _b\"></span>orutse<span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>ni<span class=\"_ _3\"></span>n<span class=\"_ _8\"></span>g<span class=\"_ _8\"></span>er v<span class=\"_ _f\"></span>ed utarbei<span class=\"_ _b\"></span>dels<span class=\"_ _8\"></span>e a<span class=\"_ _b\"></span>v k<span class=\"_ _b\"></span>ons<span class=\"_ _8\"></span>ern<span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>egnska<span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>e<span class=\"_ _8\"></span>t Omr\u00e5der med s<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span>\u00f8rst<span class=\"_ _3\"></span> estimat<span class=\"_ _b\"></span>usikker<span class=\"_ _8\"></span>het Ledelsen har benyttet estimater<span class=\"_ _b\"></span> og f<span class=\"_ _b\"></span>orutsetninger ved utarbeidelsen av<span class=\"_ _b\"></span> k<span class=\"_ _b\"></span>onsernregnskapet. Dette gjelder<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> eiendeler<span class=\"_ _b\"></span>, gjeld,<span class=\"_ _8\"></span> inntekter<span class=\"_ _b\"></span>, kostnader<span class=\"_ _b\"></span> og tilleggsopplysninger<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til betingede<span class=\"_ _b\"></span> forpliktelser<span class=\"_ _f\"></span>. Virk<span class=\"_ _b\"></span>elige ver<span class=\"_ _b\"></span>divurderinger p\u00e5virk<span class=\"_ _b\"></span>es av<span class=\"_ _b\"></span> estimat p\u00e5<span class=\"_ _b\"></span> avkastningskrav<span class=\"_ _b\"></span>. A<span class=\"_ _b\"></span>vkastningskrav <span class=\"_ _b\"></span>fastset<span class=\"_ _3\"></span>tes<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>gjennom kapitalverdimodellen <span class=\"_ _b\"></span>og p\u00e5virkes<span class=\"_ _b\"></span> av estimat p\u00e5<span class=\"_ _b\"></span> risikofri rente<span class=\"_ _b\"></span> og risik<span class=\"_ _b\"></span>op\u00e5slag.De <span class=\"_ _b\"></span>fleste balanseposter <span class=\"_ _b\"></span>vil i noen grad <span class=\"_ _b\"></span>v\u00e6re<span class=\"_ _b\"></span> p\u00e5virket av<span class=\"_ _b\"></span> estimatusikk<span class=\"_ _b\"></span>erhet. Denne <span class=\"_ _b\"></span>er beskrevet<span class=\"_ _b\"></span> og inng\u00e5r i <span class=\"_ _b\"></span>omtalen pr<span class=\"_ _b\"></span>. note.<span class=\"_ _b\"></span> Noen omr\u00e5der<span class=\"_ _b\"></span> er betydelig p\u00e5virk<span class=\"_ _b\"></span>et <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> estimatusikk<span class=\"_ _b\"></span>erhet, og de<span class=\"_ _8\"></span> omr\u00e5dene<span class=\"_ _8\"></span> hvor estimater<span class=\"_ _8\"></span> vil <span class=\"_ _3\"></span>ha<span class=\"_ _b\"></span> st\u00f8rst betydning vil v\u00e6re:Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK Regnskapspost<span class=\"_ _95\"> </span>Note<span class=\"_ _4e\"> </span>Estimat/forutsetninger<span class=\"_ _22c\"> </span><span class=\"wsf\">Bokf\u00f8rt verdi</span>N\u00e5verdi fremtidigGoodwill<span class=\"_ _f7\"> </span><span class=\"fs16 ws63\">18, 19</span>24 6931k<span class=\"_ _b\"></span>ontantstr\u00f8m/NSVV<span class=\"_ _b\"></span>aremerk<span class=\"_ _b\"></span>er medN\u00e5verdi fremtidig18, 197 6861ubestemt levetidk<span class=\"_ _b\"></span>ontantstr\u00f8m/NSVN\u00e5verdi fremtidigV<span class=\"_ _b\"></span>arige driftsmidler18, 2017 3591k<span class=\"_ _b\"></span>ontantstr\u00f8m/NSVLeieperiode, f<span class=\"_ _b\"></span>orlengelses-Leieavtaler21opsjoner og n\u00e5verdi fremtidig 1 779k<span class=\"_ _b\"></span>ontantstr\u00f8mRabatter<span class=\"_ _b\"></span>, nedprisingBeregnet avsetningsbehov<span class=\"_ _b\"></span> i 9, 271 637sesongvarer<span class=\"_ _b\"></span> o.l.henhold til av<span class=\"_ _3\"></span>talerA<span class=\"_ _b\"></span>vsetninger for<span class=\"_ _b\"></span> Beregnet avsetningsbehov<span class=\"_ _b\"></span> ut forpliktelser<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>annen 26fra<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5dratte forpliktelser<span class=\"_ _b\"></span> og 74<span class=\"_ _3\"></span>5langsiktig gjeldestimert eksponering1 <span class=\"_ _77\"> </span>NSV: <span class=\"_ _3\"></span>Netto salgsver<span class=\"_ _8\"></span>di.Omr\u00e5dene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>med st\u00f8rst risiko<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or<span class=\"_ _8\"></span> vesentlige endringer<span class=\"_ _b\"></span> er balansef\u00f8rt goodwill og v<span class=\"_ _b\"></span>aremerker<span class=\"_ _b\"></span> med ubestemt levetid. Dette<span class=\"_ _b\"></span> gjelder b\u00e5de<span class=\"_ _b\"></span> fordi bel\u00f8pene<span class=\"_ _b\"></span> er betydelige og for<span class=\"_ _b\"></span>di eiendelens verdi er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>basert <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innregningsprinsipper<span class=\"_ _b\"></span> fra<span class=\"_ _b\"></span> kj\u00f8psverdiallokeringer<span class=\"_ _b\"></span> som <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>terf\u00f8lgende<span class=\"_ _8\"></span> kan p\u00e5virk<span class=\"_ _b\"></span>es av<span class=\"_ _b\"></span> verdiendring.<span class=\"_ _b\"></span> Egenutviklede <span class=\"_ _b\"></span>varemerk<span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>er ikk<span class=\"_ _b\"></span>e balansef\u00f8rt <span class=\"_ _b\"></span>og medf\u00f8rer <span class=\"_ _b\"></span>s\u00e5ledes ikk<span class=\"_ _b\"></span>e noen balansemessig risik<span class=\"_ _b\"></span>o. Mark<span class=\"_ _b\"></span>edsutviklingen i 2022 har <span class=\"_ _b\"></span>v\u00e6rt p\u00e5virk<span class=\"_ _b\"></span>et av Russlands<span class=\"_ _b\"></span> invasjon av Ukraina<span class=\"_ _b\"></span> i kombinasjon med <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>tervirkninger av<span class=\"_ _8\"></span> pandemien.<span class=\"_ _8\"></span> Dette har<span class=\"_ _8\"></span> f<span class=\"_ _8\"></span>\u00f8rt til h\u00f8ye k<span class=\"_ _b\"></span>ostnads\u00f8kninger p\u00e5<span class=\"_ _b\"></span> viktige<span class=\"_ _b\"></span> r\u00e5varer<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>energi <span class=\"_ _8\"></span>og andre<span class=\"_ _b\"></span> innsatsfaktorer<span class=\"_ _b\"></span>. Situasjonen vil f\u00f8lges n\u00f8ye fremover<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i forhold til om dette vil f\u00f8r<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> til nedskrivningsindikasjoner<span class=\"_ _b\"></span> for noen av<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> virk<span class=\"_ _b\"></span>somheter<span class=\"_ _b\"></span>. Globale<span class=\"_ _b\"></span> utfordringer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til klimaendringer og ressursknapphet vil ogs\u00e5<span class=\"_ _8\"></span> v\u00e6re<span class=\"_ _b\"></span> elementer i vurderingen av Orklas<span class=\"_ _b\"></span> virksomheter<span class=\"_ _b\"></span>. V<span class=\"_ _b\"></span>urderinger knyt<span class=\"_ _3\"></span>tet til verdsettelse av<span class=\"_ _b\"></span> langsiktige <span class=\"_ _b\"></span>eiendeler er<span class=\"_ _b\"></span> omtalt i note<span class=\"_ _b\"></span> 18.V<span class=\"_ _b\"></span>erdsetting <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> og estimert utny<span class=\"_ _3\"></span>ttbar levetid for v<span class=\"_ _8\"></span>arige driftsmidler<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>bygger<span class=\"_ _8\"></span> p\u00e5 fremtidsinf<span class=\"_ _b\"></span>ormasjon og vil <span class=\"_ _3\"></span>alltid v\u00e6re<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>beheftet med en viss gr<span class=\"_ _8\"></span>ad av usikk<span class=\"_ _b\"></span>erhet. Spesielt i <span class=\"_ _b\"></span>en situasjon hvor k<span class=\"_ _b\"></span>onsernet planlegger<span class=\"_ _b\"></span> store<span class=\"_ _b\"></span> endringer i produksjonsstruktur<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>antall <span class=\"_ _3\"></span>pr<span class=\"_ _8\"></span>oduk<span class=\"_ _8\"></span>sjonssteder<span class=\"_ _b\"></span>, vil vur<span class=\"_ _8\"></span>deringer<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>knyttet til ulik<span class=\"_ _b\"></span>e produk<span class=\"_ _b\"></span>sjonsanlegg komme<span class=\"_ _b\"></span> i ekstr<span class=\"_ _b\"></span>a fok<span class=\"_ _b\"></span>us. De ulik<span class=\"_ _b\"></span>e pr<span class=\"_ _b\"></span>oduksjonsstedene er l\u00f8pende vur<span class=\"_ _b\"></span>der<span class=\"_ _3\"></span>t ut fra<span class=\"_ _8\"></span> en fortsatt drift tank<span class=\"_ _b\"></span>egang, men <span class=\"_ _3\"></span>i en situasjon hvor <span class=\"_ _b\"></span>endret <span class=\"_ _b\"></span>organisering kan bety at<span class=\"_ _b\"></span> enk<span class=\"_ _b\"></span>elte anlegg vil bli lagt<span class=\"_ _b\"></span> ned eller reorganisert,<span class=\"_ _b\"></span> vil disse vurderingene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>l\u00f8pende m\u00e5tte endres<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>kan f\u00f8r<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> til <span class=\"_ _3\"></span>at<span class=\"_ _8\"></span> b\u00e5de mer<span class=\"_ _b\"></span>- og mindr<span class=\"_ _b\"></span>everdier avdekk<span class=\"_ _b\"></span>es.Innen merk<span class=\"_ _b\"></span>evarevirksomheten utgj\u00f8r<span class=\"_ _b\"></span> rabatter betydelige<span class=\"_ _b\"></span> bel\u00f8p. Rabattene fremk<span class=\"_ _b\"></span>ommer ikk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>direkte av<span class=\"_ _b\"></span> regnskapet. Det<span class=\"_ _b\"></span> er netto<span class=\"_ _b\"></span> omsetning etter<span class=\"_ _b\"></span> rabatter <span class=\"_ _b\"></span>som presenteres<span class=\"_ _b\"></span> som k<span class=\"_ _b\"></span>onsernets driftsinntekter<span class=\"_ _f\"></span>. St\u00f8rstedelen av<span class=\"_ _b\"></span> rabattene avr<span class=\"_ _b\"></span>egnes p\u00e5 <span class=\"_ _b\"></span>fakturaene. Det <span class=\"_ _b\"></span>gj\u00f8res avsetninger<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> den delen av<span class=\"_ _b\"></span> rabatter <span class=\"_ _b\"></span>som ikke<span class=\"_ _b\"></span> blir l\u00f8pende<span class=\"_ _b\"></span> avregnet. Rabatter <span class=\"_ _b\"></span>det gj\u00f8r<span class=\"_ _b\"></span>es avsetning for<span class=\"_ _f\"></span>, rapporteres<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ortsiktig gjeld og <span class=\"_ _3\"></span>bel\u00f8per<span class=\"_ _b\"></span> seg til 1,6 mrd. kroner<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>pr<span class=\"_ _f\"></span>. 31. desember 2022.<span class=\"_ _b\"></span> Avsatte rabatter er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til av<span class=\"_ _3\"></span>talef<span class=\"_ _8\"></span>estede forhold som i hovedsak <span class=\"_ _b\"></span>er basert p\u00e5<span class=\"_ _b\"></span> kjedeav<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og rapportert salg.<span class=\"_ _b\"></span> Rabat<span class=\"_ _3\"></span>tstruktur<span class=\"_ _8\"></span>en er k<span class=\"_ _b\"></span>ompleks<span class=\"_ _b\"></span> og beregnes<span class=\"_ _b\"></span> ut fra<span class=\"_ _b\"></span> ulike<span class=\"_ _b\"></span> rabattmatriser <span class=\"_ _b\"></span>og av<span class=\"_ _3\"></span>taler<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>og inneb\u00e6rer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>iboende risik<span class=\"_ _8\"></span>o<span class=\"_ _8\"></span> for estimatavvik,<span class=\"_ _b\"></span> se for<span class=\"_ _8\"></span> \u00f8vrig note 9 og 27<span class=\"_ _8\"></span>. Andr<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> salgsinntektsreduk<span class=\"_ _b\"></span>sjoner som nedprising <span class=\"_ _3\"></span>av sesongv<span class=\"_ _8\"></span>arer<span class=\"_ _b\"></span> o.l., m\u00e5 estimeres<span class=\"_ _b\"></span> med bakgrunn i <span class=\"_ _3\"></span>at data<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fr<span class=\"_ _8\"></span>a<span class=\"_ _8\"></span> eksterne<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kilder<span class=\"_ _8\"></span> ikke<span class=\"_ _b\"></span> vil v\u00e6re<span class=\"_ _8\"></span> tilgjengelige f\u00f8r<span class=\"_ _b\"></span> et<span class=\"_ _3\"></span>ter<span class=\"_ _b\"></span> avleggelse av<span class=\"_ _b\"></span> regnskapet.Ordningene<span class=\"_ _b\"></span> inneb\u00e6rer <span class=\"_ _b\"></span>en iboende risik<span class=\"_ _b\"></span>o for<span class=\"_ _b\"></span> estimatavvik.<span class=\"_ _b\"></span> Det har ikk<span class=\"_ _b\"></span>e v\u00e6rt vesentlige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>avvik mellom <span class=\"_ _3\"></span>avsatte<span class=\"_ _8\"></span> og virk<span class=\"_ _b\"></span>elig <span class=\"_ _3\"></span>rapporterte salgsinntektsreduk<span class=\"_ _b\"></span>sjoner de siste<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5rene.Etter <span class=\"_ _b\"></span>salget av andelen i Sapa<span class=\"_ _b\"></span> i 2017 har<span class=\"_ _b\"></span> Orkla beholdt<span class=\"_ _b\"></span> visse <span class=\"_ _b\"></span>forpliktelser relatert til sitt tidligere<span class=\"_ _b\"></span> eierskap. Dette gjelder<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>hovedsak<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>orpliktelser<span class=\"_ _8\"></span> knyt<span class=\"_ _3\"></span>tet til avgitte garantier<span class=\"_ _b\"></span> og skadesl\u00f8sholdelseserkl\u00e6ringer til Norsk Hydro.<span class=\"_ _b\"></span> Gjenst\u00e5ende avsetning pr<span class=\"_ _f\"></span>. <span class=\"_ _8\"></span>31. <span class=\"_ _b\"></span>desember 2022<span class=\"_ _8\"></span> anses<span class=\"_ _8\"></span> tilstr<span class=\"_ _8\"></span>ekk<span class=\"_ _b\"></span>elig i forhold til Orklas<span class=\"_ _b\"></span> gjenv\u00e6rende forpliktelser<span class=\"_ _f\"></span>, se<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>note<span class=\"_ _8\"></span> 26.Andre<span class=\"_ _b\"></span> estimater og forutsetninger er<span class=\"_ _b\"></span> omtalt i de ulike<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>notene, og det<span class=\"_ _b\"></span> som ikk<span class=\"_ _b\"></span>e naturlig inng\u00e5r i andr<span class=\"_ _b\"></span>e noter<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>fremkommer<span class=\"_ _b\"></span> i note 37<span class=\"_ _b\"></span>.Endri<span class=\"_ _8\"></span>nger fremo<span class=\"_ _8\"></span>ver Fremtidige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>hendelser og endringer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i lokale eller<span class=\"_ _b\"></span> globale rammebetingelser kan medf\u00f8re<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>at estimater<span class=\"_ _8\"></span> og forutsetninger<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>m\u00e5<span class=\"_ _b\"></span> endres. Orklas <span class=\"_ _b\"></span>samarbeidsavtaler med kunder<span class=\"_ _b\"></span> inng\u00e5s, i likhet med bransjen <span class=\"_ _b\"></span>for \u00f8vrig, i hovedsak<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> avgrensede <span class=\"_ _b\"></span>tidsperioder<span class=\"_ _b\"></span>. Rammene <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>samarbeidet blir dermed normalt ref<span class=\"_ _b\"></span>orhandlet med jevne mellomrom.<span class=\"_ _b\"></span> Disse f<span class=\"_ _b\"></span>orhandlingene kan medf\u00f8r<span class=\"_ _b\"></span>e endringer<span class=\"_ _b\"></span> i b\u00e5de betingelser<span class=\"_ _b\"></span> og posisjoner <span class=\"_ _b\"></span>som omfattes av<span class=\"_ _b\"></span> den enk<span class=\"_ _b\"></span>elte samarbeidsavtale. Det er Orklas<span class=\"_ _b\"></span> selskaper (business units) som normalt inng\u00e5r<span class=\"_ _b\"></span> av<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> med <span class=\"_ _8\"></span>den enk<span class=\"_ _b\"></span>elte k<span class=\"_ _8\"></span>unde.Nye standar<span class=\"_ _b\"></span>der<span class=\"_ _b\"></span>, ut<span class=\"_ _3\"></span>talelser<span class=\"_ _8\"></span> og tolkninger<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> gjeldende standarder<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kan medf\u00f8re<span class=\"_ _b\"></span> at v<span class=\"_ _b\"></span>alg av prinsipper <span class=\"_ _b\"></span>og presentasjon vil bli <span class=\"_ _b\"></span>endret. Slik<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>endringer vil bli regnskapsf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t n\u00e5r<span class=\"_ _b\"></span> nye <span class=\"_ _8\"></span>estimater<span class=\"_ _8\"></span> blir utarbeidet<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og nye kr<span class=\"_ _8\"></span>av<span class=\"_ _8\"></span> til presentasjon eventuelt for<span class=\"_ _b\"></span>eligger<span class=\"_ _b\"></span>.V<span class=\"_ _b\"></span>ed avleggelse av<span class=\"_ _b\"></span> \u00e5rsregnskapet f<span class=\"_ _b\"></span>or 2022 <span class=\"_ _b\"></span>foreligger <span class=\"_ _b\"></span>det ikk<span class=\"_ _b\"></span>e endringer<span class=\"_ _b\"></span> i standarder<span class=\"_ _f\"></span>, tolkninger<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> standarder<span class=\"_ _b\"></span>, utstedt, men enn\u00e5 ikk<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> effektive<span class=\"_ _8\"></span> standarder<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>som forventes \u00e5<span class=\"_ _b\"></span> p\u00e5virke<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> regnskap<span class=\"_ _b\"></span> vesentlig. Det<span class=\"_ _b\"></span> m\u00e5 <span class=\"_ _b\"></span>vurderes<span class=\"_ _b\"></span> om bestemmelsene i IA<span class=\"_ _b\"></span>S <span class=\"_ _b\"></span>1 Presentasjon av <span class=\"_ _b\"></span>finansregnskap <span class=\"_ _b\"></span>og IFRS<span class=\"_ _b\"></span> PS2 Ut\u00f8velse av<span class=\"_ _b\"></span> skj\u00f8nn i <span class=\"_ _b\"></span>vesentlighetsvurderinger <span class=\"_ _b\"></span>som tr\u00e5dte<span class=\"_ _b\"></span> i kraft 1. januar<span class=\"_ _b\"></span> 2023, <span class=\"_ _b\"></span>vil kunne medf<span class=\"_ _b\"></span>\u00f8re noen mindre<span class=\"_ _b\"></span> endringer<span class=\"_ _b\"></span> i konsernets<span class=\"_ _b\"></span> omtale av r<span class=\"_ _b\"></span>egnskapsprinsippene fr<span class=\"_ _b\"></span>emover<span class=\"_ _b\"></span>.  Ut\u00f8v<span class=\"_ _8\"></span>else a<span class=\"_ _8\"></span>v skj\u00f8n<span class=\"_ _8\"></span>n V<span class=\"_ _b\"></span>alg av presentasjonsf<span class=\"_ _b\"></span>orm, regnskapsprinsipper<span class=\"_ _b\"></span> og ut\u00f8velse<span class=\"_ _b\"></span> av skj\u00f8nn <span class=\"_ _b\"></span>vil kunne<span class=\"_ _b\"></span> p\u00e5virke<span class=\"_ _b\"></span> regnskapet. Dette<span class=\"_ _b\"></span> gjelder <span class=\"_ _b\"></span>for poster<span class=\"_ _b\"></span> som kun i begrenset<span class=\"_ _b\"></span> grad <span class=\"_ _b\"></span>er utsagnskraftige<span class=\"_ _b\"></span> til \u00e5 k<span class=\"_ _b\"></span>unne m\u00e5le k<span class=\"_ _b\"></span>onsernets l\u00f8pende<span class=\"_ _b\"></span> inntjening. Disse postene<span class=\"_ _b\"></span> blir presentert <span class=\"_ _b\"></span>som \u00abAndr<span class=\"_ _b\"></span>e inntekter\u00bb<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>\u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb i resultatregnsk<span class=\"_ _b\"></span>apet. P<span class=\"_ _b\"></span>ostene inng\u00e5r i k<span class=\"_ _b\"></span>onsernets <span class=\"_ _b\"></span>driftsresultat, men <span class=\"_ _b\"></span>er ikk<span class=\"_ _b\"></span>e med i det<span class=\"_ _b\"></span> segmentfordelte<span class=\"_ _b\"></span> EBIT (adj.).Vur<span class=\"_ _b\"></span>deringer ved innr<span class=\"_ _b\"></span>egning av leieavtaler <span class=\"_ _b\"></span>vil ogs\u00e5 k<span class=\"_ _b\"></span>unne medf\u00f8re<span class=\"_ _b\"></span> ut\u00f8velse av skj\u00f8nn. Dette gjelder<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> eksempel vurderingen av om forlengelsesopsjoner<span class=\"_ _b\"></span> skal<span class=\"_ _3\"></span> innregnes<span class=\"_ _b\"></span> samt <span class=\"_ _3\"></span>avgrensninger<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mot tjenesteavtaler<span class=\"_ _f\"></span>, se<span class=\"_ _8\"></span> y<span class=\"_ _3\"></span>tterligere<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>informasjon i<span class=\"_ _3\"></span> note 21.Resultat fra<span class=\"_ _b\"></span> tilkny<span class=\"_ _3\"></span>ttede og fellesk<span class=\"_ _b\"></span>ontrollerte selsk<span class=\"_ _8\"></span>aper<span class=\"_ _8\"></span> er presentert etter driftsresultatet,<span class=\"_ _b\"></span> da disse selsk<span class=\"_ _b\"></span>apene f\u00f8lges opp<span class=\"_ _b\"></span> som en <span class=\"_ _3\"></span>investering.For enk<span class=\"_ _b\"></span>elte oppkj\u00f8p<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>med minoritetsaksjon\u00e6rer<span class=\"_ _f\"></span>, vil det kunne<span class=\"_ _8\"></span> v\u00e6re<span class=\"_ _b\"></span> inng\u00e5tt opsjonsavtaler <span class=\"_ _b\"></span>som regulerer<span class=\"_ _b\"></span> eventuelle r<span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>tigheter<span class=\"_ _8\"></span> i f<span class=\"_ _8\"></span>orhold til utkj\u00f8p av disse eier<span class=\"_ _b\"></span>andelene fremover i tid. I slik<span class=\"_ _b\"></span>e tilfeller<span class=\"_ _b\"></span> vil det <span class=\"_ _3\"></span>bli foretatt <span class=\"_ _b\"></span>en vurdering av<span class=\"_ _b\"></span> om <span class=\"_ _b\"></span>Orkla i realiteten har<span class=\"_ _b\"></span> kj\u00f8pt disse<span class=\"_ _b\"></span> andelene ut fra<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>inng\u00e5tte av<span class=\"_ _3\"></span>taler<span class=\"_ _b\"></span> eller om dette er<span class=\"_ _b\"></span> eierandeler som sk<span class=\"_ _8\"></span>al presenteres<span class=\"_ _8\"></span> som minoritetsposter<span class=\"_ _b\"></span>. Kj\u00f8psavtalene<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til Eastern <span class=\"_ _b\"></span>Condiments, New<span class=\"_ _8\"></span> <span class=\"_ _b\"></span>Y<span class=\"_ _f\"></span>ork Pizza og Da Gr<span class=\"_ _b\"></span>asso inneholder av<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> som gj\u00f8r<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>at<span class=\"_ _8\"></span> Orkla<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> sikt skal kunne overta fullt eierskap<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i virk<span class=\"_ _8\"></span>somhetene.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>I disse<span class=\"_ _b\"></span> oppkj\u00f8pene er<span class=\"_ _8\"></span> vurderingen at det f<span class=\"_ _b\"></span>oreligger muligheter<span class=\"_ _b\"></span> for at<span class=\"_ _b\"></span> Orkla ikk<span class=\"_ _b\"></span>e blir<span class=\"_ _b\"></span> 100<span class=\"_ _b\"></span> % eier<span class=\"_ _b\"></span>. Det<span class=\"_ _b\"></span> er <span class=\"_ _b\"></span>derfor ikk<span class=\"_ _b\"></span>e avsatt gjeld i balansen,<span class=\"_ _b\"></span> men f\u00f8rt <span class=\"_ _b\"></span>opp minoritetsinteresser<span class=\"_ _b\"></span> i egenkapitalen.<span class=\"_ _b\"></span> B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>De <span class=\"_ _b\"></span>globale utfordringene<span class=\"_ _8\"></span> knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til klimaendringer<span class=\"_ _b\"></span>, r<span class=\"_ _8\"></span>essursknapphet, <span class=\"_ _8\"></span>ern\u00e6ring og helse<span class=\"_ _b\"></span> p\u00e5virk<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>Orklas <span class=\"_ _b\"></span>virksomhet i form av<span class=\"_ _b\"></span> risiko<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span> endringer<span class=\"_ _b\"></span> i r\u00e5varetilgang, k<span class=\"_ _b\"></span>ostnader<span class=\"_ _b\"></span>, forbruk<span class=\"_ _b\"></span>erpreferanser <span class=\"_ _b\"></span>og politiske r<span class=\"_ _8\"></span>ammebetingelser<span class=\"_ _b\"></span>. Konsernet<span class=\"_ _8\"></span> f\u00f8lger<span class=\"_ _b\"></span> utviklingen n\u00f8ye gjennom aktiv inter<span class=\"_ _8\"></span>essentdialog og l\u00f8pende<span class=\"_ _8\"></span> analyser<span class=\"_ _b\"></span>. <span class=\"_ _8\"></span>Orklas b\u00e6r<span class=\"_ _8\"></span>ekraftstrategi <span class=\"_ _b\"></span>omfat<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> de temaene<span class=\"_ _b\"></span> som vurderes som spesielt viktige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or konsernet<span class=\"_ _8\"></span> baser<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> p\u00e5 en dobbelt vesentlighetsanalyse,<span class=\"_ _8\"></span> der b\u00e5de Orklas<span class=\"_ _8\"></span> p\u00e5virkning <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> omgivelsene og den k<span class=\"_ _8\"></span>ommersielle risik<span class=\"_ _8\"></span>oen forbundet med <span class=\"_ _3\"></span>b\u00e6r<span class=\"_ _8\"></span>ekraftsutfordringene<span class=\"_ _b\"></span> er vurdert. Ambisjonen for<span class=\"_ _8\"></span> Orklas b\u00e6rekraftsarbeid er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5 bidra<span class=\"_ _8\"></span> til de globale<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>b\u00e6rekraftsm\u00e5lene,<span class=\"_ _b\"></span> sikre god risikoh\u00e5ndtering og utnyt<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> b\u00e6rekraftsrelaterte muligheter<span class=\"_ _8\"></span> til \u00e5<span class=\"_ _b\"></span> skape <span class=\"_ _b\"></span>vekst, <span class=\"_ _8\"></span>tillit <span class=\"_ _8\"></span>og langsiktig l\u00f8nnsomhet. Den forretningsmessige<span class=\"_ _8\"></span> risikoen for Orkla<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyttet til de globale<span class=\"_ _8\"></span> b\u00e6rekraftsutfordringene<span class=\"_ _8\"></span> er n\u00e6rmere<span class=\"_ _8\"></span> beskrevet i b\u00e6rekr<span class=\"_ _8\"></span>aftsrapporten og i <span class=\"_ _b\"></span>en separat rapport <span class=\"_ _b\"></span>om klimarelatert risiko<span class=\"_ _b\"></span> tilgjengelig p\u00e5 <span class=\"_ _b\"></span>Orklas nettsider<span class=\"_ _8\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-19-3": {
   "value": "K<span class=\"_ _b\"></span>ommentarer t<span class=\"_ _b\"></span>il \u00e5ret 2022 Orkla har<span class=\"_ _b\"></span> i 2022 hatt f<span class=\"_ _b\"></span>okus p\u00e5<span class=\"_ _b\"></span> b\u00e6rekraftig vek<span class=\"_ _b\"></span>st og langsiktig <span class=\"_ _b\"></span>verdiskapning,<span class=\"_ _b\"></span> og konsernet har gjennomf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t oppkj\u00f8p<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> flere<span class=\"_ _8\"></span> strategisk<span class=\"_ _8\"></span> viktige<span class=\"_ _8\"></span> selskap,<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>se note<span class=\"_ _b\"></span> 5.Store<span class=\"_ _b\"></span> deler av<span class=\"_ _b\"></span> Orklas<span class=\"_ _b\"></span> virksomhet<span class=\"_ _b\"></span> har i 2022 blitt p\u00e5virk<span class=\"_ _b\"></span>et av<span class=\"_ _b\"></span> krigen i Ukraina, som sammen med <span class=\"_ _b\"></span>etter<span class=\"_ _3\"></span>virkninger av<span class=\"_ _b\"></span> kor<span class=\"_ _8\"></span>onapandemien har<span class=\"_ _8\"></span> f\u00f8rt <span class=\"_ _b\"></span>til h\u00f8ye k<span class=\"_ _b\"></span>ostnads\u00f8kninger p\u00e5 <span class=\"_ _b\"></span>viktige r\u00e5v<span class=\"_ _b\"></span>arer<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>energi og andre<span class=\"_ _b\"></span> innsatsfaktorer<span class=\"_ _b\"></span>. Orklas <span class=\"_ _b\"></span>verdikjeder <span class=\"_ _b\"></span>og markeder<span class=\"_ _b\"></span> har <span class=\"_ _b\"></span>v\u00e6rt p\u00e5virket<span class=\"_ _b\"></span> av h\u00f8y inflasjon,<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>det har blitt <span class=\"_ _b\"></span>gjennomf\u00f8rt pris\u00f8kninger <span class=\"_ _b\"></span>for \u00e5<span class=\"_ _b\"></span> kompensere<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> \u00f8kte k<span class=\"_ _b\"></span>ostnader <span class=\"_ _b\"></span>for innsatsfaktorer<span class=\"_ _f\"></span>. Dette <span class=\"_ _b\"></span>vil kunne ha<span class=\"_ _b\"></span> betydning for<span class=\"_ _8\"></span> ver<span class=\"_ _b\"></span>dset<span class=\"_ _3\"></span>telse<span class=\"_ _8\"></span> av<span class=\"_ _8\"></span> Orklas<span class=\"_ _b\"></span> eiendeler og situasjonen f\u00f8lges<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>n\u00f8ye,<span class=\"_ _8\"></span> se<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>note<span class=\"_ _b\"></span> 18. Orkla \u00f8nsk<span class=\"_ _b\"></span>er \u00e5 bidra<span class=\"_ _b\"></span> til omstillingen til <span class=\"_ _3\"></span>b\u00e6rekraftig produk<span class=\"_ _8\"></span>sjon og forbruk.<span class=\"_ _8\"></span> Dette <span class=\"_ _b\"></span>omfat<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> m\u00e5lrettet arbeid <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> \u00e5<span class=\"_ _8\"></span> redusere<span class=\"_ _b\"></span> klimagassutslipp, utvikle<span class=\"_ _8\"></span> emballasjel\u00f8sninger som gir<span class=\"_ _b\"></span> \u00f8kt gjenvinning, samt<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>bidra<span class=\"_ _8\"></span> til b\u00e6rekraftig landbruk, fisk<span class=\"_ _b\"></span>e og annen <span class=\"_ _3\"></span>r\u00e5v<span class=\"_ _8\"></span>arepr<span class=\"_ _8\"></span>oduksjon.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>I tillegg driver<span class=\"_ _8\"></span> selskapene<span class=\"_ _b\"></span> et aktivt innovasjonsarbeid <span class=\"_ _b\"></span>for \u00e5<span class=\"_ _b\"></span> utvikle matvarer<span class=\"_ _b\"></span> med en <span class=\"_ _b\"></span>gunstig ern\u00e6ringsprofil,<span class=\"_ _b\"></span> \u00f8k<span class=\"_ _b\"></span>e forbruk<span class=\"_ _b\"></span>et av<span class=\"_ _b\"></span> plantebaser<span class=\"_ _3\"></span>t mat<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og ta<span class=\"_ _b\"></span> i bruk resirk<span class=\"_ _8\"></span>ulerte materialer <span class=\"_ _b\"></span>og r\u00e5varer<span class=\"_ _b\"></span> fra<span class=\"_ _b\"></span> fornybare<span class=\"_ _b\"></span> kilder<span class=\"_ _b\"></span>. Dette <span class=\"_ _b\"></span>er ytterligere beskr<span class=\"_ _b\"></span>evet i Orklas \u00e5rsberetning og Orklas<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>b\u00e6rekraftsr<span class=\"_ _8\"></span>apport.Konsernets<span class=\"_ _b\"></span> \u00abAndr<span class=\"_ _b\"></span>e inntekter\u00bb<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>\u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb <span class=\"_ _b\"></span>var h\u00f8yer<span class=\"_ _b\"></span>e i 2022  sammenlignet med f<span class=\"_ _b\"></span>oreg\u00e5ende \u00e5r<span class=\"_ _f\"></span>. I 2022<span class=\"_ _8\"></span> har <span class=\"_ _b\"></span>det v<span class=\"_ _8\"></span>\u00e6rt k<span class=\"_ _b\"></span>ostnader knyt<span class=\"_ _3\"></span>tet til oppkj\u00f8p<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>integrasjon av nye selsk<span class=\"_ _8\"></span>ap<span class=\"_ _8\"></span> samt kostnader<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>fler<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> restrukturerings-<span class=\"_ _b\"></span> og f<span class=\"_ _b\"></span>orbedringsprosjekter i k<span class=\"_ _b\"></span>onsernet. Det har<span class=\"_ _b\"></span> ogs\u00e5<span class=\"_ _b\"></span> v\u00e6rt k<span class=\"_ _b\"></span>ostnader knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til nedskriving av <span class=\"_ _8\"></span>virk<span class=\"_ _8\"></span>somhet i Russland <span class=\"_ _8\"></span>samt nedskriving av <span class=\"_ _b\"></span>varemerk<span class=\"_ _b\"></span>et Harris i <span class=\"_ _b\"></span>Orkla House<span class=\"_ _b\"></span> Care<span class=\"_ _b\"></span> og noen mindre<span class=\"_ _b\"></span> varemerk<span class=\"_ _b\"></span>er i Orkla Health.<span class=\"_ _b\"></span> Andre<span class=\"_ _b\"></span> inntekter inkluderte blant<span class=\"_ _b\"></span> annet salg av<span class=\"_ _b\"></span> eiendom og virksomhet.<span class=\"_ _b\"></span> Se note<span class=\"_ _b\"></span> 14 <span class=\"_ _b\"></span>for mer<span class=\"_ _b\"></span> informasjon om k<span class=\"_ _b\"></span>onsernets <span class=\"_ _b\"></span>\u00abAndre inntekter\u00bb<span class=\"_ _b\"></span> og \u00abAndre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kostnader\u00bb.I 2022 ble<span class=\"_ _b\"></span> det besluttet at<span class=\"_ _b\"></span> Orkla <span class=\"_ _b\"></span>skal omdannes<span class=\"_ _b\"></span> til \u00e5<span class=\"_ _b\"></span> bli et ledende<span class=\"_ _b\"></span> industrielt investeringsselskap.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Rammen for virk<span class=\"_ _b\"></span>somheten skal v\u00e6re<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>merk<span class=\"_ _b\"></span>evarer<span class=\"_ _8\"></span> og forbruk<span class=\"_ _b\"></span>erorienterte selskaper<span class=\"_ _f\"></span>, og man skal <span class=\"_ _3\"></span>bygge<span class=\"_ _b\"></span> videre p\u00e5 den dype<span class=\"_ _b\"></span> forbruk<span class=\"_ _b\"></span>erinnsikten og <span class=\"_ _b\"></span>er<span class=\"_ _3\"></span>faringen <span class=\"_ _8\"></span>Orkla<span class=\"_ _8\"></span> har i \u00e5<span class=\"_ _b\"></span> utvikle ledende<span class=\"_ _8\"></span> merk<span class=\"_ _b\"></span>evarer<span class=\"_ _b\"></span>.<span class=\"_ _8\"></span> Samtidig skal det v<span class=\"_ _b\"></span>\u00e6re aktiv portef\u00f8ljestyring og Orkla skal rette seg mot raskt vok<span class=\"_ _b\"></span>sende forbruk<span class=\"_ _b\"></span>ersegmenter og markeder<span class=\"_ _f\"></span>. Hensikten er \u00e5 etabler<span class=\"_ _8\"></span>e en mer ver<span class=\"_ _b\"></span>diskapende struktur<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>kultur<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>onsernet <span class=\"_ _3\"></span>med st\u00f8rr<span class=\"_ _8\"></span>e selvstendighet<span class=\"_ _8\"></span> og ansvar for<span class=\"_ _b\"></span> de enk<span class=\"_ _b\"></span>elte selskapene.Det etableres<span class=\"_ _b\"></span> 12 selvstendige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>portef\u00f8ljeselskap<span class=\"_ _8\"></span> i Orkla: Jotun <span class=\"_ _3\"></span>(42,6 % eierandel),<span class=\"_ _b\"></span> Orkla Foods Europe, Orkla<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Food <span class=\"_ _3\"></span>Ingr<span class=\"_ _8\"></span>edients,<span class=\"_ _8\"></span> Orkla Conf<span class=\"_ _8\"></span>ectionery &amp; Snacks,<span class=\"_ _b\"></span> Orkla<span class=\"_ _b\"></span> Health, Orkla<span class=\"_ _b\"></span> Home and P<span class=\"_ _b\"></span>ersonal Care,<span class=\"_ _b\"></span> Orkla<span class=\"_ _b\"></span> India, Pizza <span class=\"_ _b\"></span>Out of<span class=\"_ _b\"></span> Home, <span class=\"_ _b\"></span>Orkla House <span class=\"_ _b\"></span>Care, Health and Sports<span class=\"_ _b\"></span> Nutrition Group,<span class=\"_ _b\"></span> Pierre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Robert Group<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>Lilleborg.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>I tillegg etableres<span class=\"_ _b\"></span> det tre<span class=\"_ _8\"></span> business service selskaper<span class=\"_ _b\"></span> som skal sikre at Orkla<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>forsetter<span class=\"_ _8\"></span> \u00e5 realisere<span class=\"_ _8\"></span> sentrale<span class=\"_ _8\"></span> synergier<span class=\"_ _f\"></span>. Orkla sk<span class=\"_ _b\"></span>al <span class=\"_ _3\"></span>ha en langsiktig og <span class=\"_ _3\"></span>industriell tiln\u00e6rming til portef\u00f8ljeselskapene<span class=\"_ _8\"></span> som aktive eiere<span class=\"_ _b\"></span> samt <span class=\"_ _3\"></span>arbeide<span class=\"_ _8\"></span> gjennom selskapsstyr<span class=\"_ _8\"></span>ene. Omdanningen til et industrielt investeringsselskap vil medf\u00f8re<span class=\"_ _b\"></span> endringer i Orklas segment-rapportering fremover<span class=\"_ _b\"></span>. Etablering av den nye operativmodellen skjer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fra<span class=\"_ _b\"></span> 1. mars<span class=\"_ _b\"></span> 2023, men <span class=\"_ _b\"></span>gjennomf\u00f8res<span class=\"_ _b\"></span> rapporteringsmessig internt og <span class=\"_ _b\"></span>eksternt fr<span class=\"_ _b\"></span>a og med 2. kvartal 2023.Andre forhold Konsernet<span class=\"_ _b\"></span> har ingen l\u00e5neavtaler med krav<span class=\"_ _b\"></span> til finansielle<span class=\"_ _b\"></span> n\u00f8kkeltall  (financial covenants).Den norsk<span class=\"_ _b\"></span>e kronen har<span class=\"_ _b\"></span> styrk<span class=\"_ _b\"></span>et seg mot EUR,<span class=\"_ _b\"></span> SEK <span class=\"_ _b\"></span>og DKK i 2022.<span class=\"_ _b\"></span> Det<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>gir netto 580<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> i positive omr<span class=\"_ _b\"></span>egningsdifferanser mot<span class=\"_ _b\"></span> egenkapitalen.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>God interessentdialog <span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>viktig for<span class=\"_ _b\"></span> \u00e5 ivareta<span class=\"_ _8\"></span> Orklas<span class=\"_ _b\"></span> ansvar overfor<span class=\"_ _b\"></span> ulike<span class=\"_ _8\"></span> interessentgrupper<span class=\"_ _b\"></span>, tilpasse seg endringer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i samfunnet og for<span class=\"_ _8\"></span> \u00e5 skape<span class=\"_ _8\"></span> tillit til virk<span class=\"_ _8\"></span>somheten. Orkla<span class=\"_ _8\"></span> har en aktiv dialog med <span class=\"_ _3\"></span>kunder<span class=\"_ _b\"></span>, leverand\u00f8rer<span class=\"_ _f\"></span>, ansat<span class=\"_ _3\"></span>te,<span class=\"_ _8\"></span> eiere,<span class=\"_ _8\"></span> myndigheter og samfunnsakt\u00f8rer<span class=\"_ _b\"></span>, og \u00f8nsk<span class=\"_ _b\"></span>er \u00e5 <span class=\"_ _b\"></span>gi innsyn i hvordan konsernet h\u00e5ndter<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>forhold av betydning <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> virk<span class=\"_ _b\"></span>somheten og viktige<span class=\"_ _8\"></span> interessentgrupper<span class=\"_ _b\"></span>. <span class=\"_ _8\"></span>Orkla r<span class=\"_ _8\"></span>apporterer <span class=\"_ _8\"></span>om fremdriften i arbeidet<span class=\"_ _8\"></span> med milj\u00f8relaterte <span class=\"_ _b\"></span>og sosiale forhold gjennom en b\u00e6rekraftsrapport,<span class=\"_ _8\"></span> som inng\u00e5r som en egen del i Orklas \u00e5rsrapport. Kriteriene for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>rapporteringen er n\u00e6rmere<span class=\"_ _8\"></span> omtalt p\u00e5 side<span class=\"_ _8\"></span> 94.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>De <span class=\"_ _b\"></span>globale utfordringene<span class=\"_ _8\"></span> knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til klimaendringer<span class=\"_ _b\"></span>, r<span class=\"_ _8\"></span>essursknapphet, <span class=\"_ _8\"></span>ern\u00e6ring og helse<span class=\"_ _b\"></span> p\u00e5virk<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>Orklas <span class=\"_ _b\"></span>virksomhet i form av<span class=\"_ _b\"></span> risiko<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span> endringer<span class=\"_ _b\"></span> i r\u00e5varetilgang, k<span class=\"_ _b\"></span>ostnader<span class=\"_ _b\"></span>, forbruk<span class=\"_ _b\"></span>erpreferanser <span class=\"_ _b\"></span>og politiske r<span class=\"_ _8\"></span>ammebetingelser<span class=\"_ _b\"></span>. Konsernet<span class=\"_ _8\"></span> f\u00f8lger<span class=\"_ _b\"></span> utviklingen n\u00f8ye gjennom aktiv inter<span class=\"_ _8\"></span>essentdialog og l\u00f8pende<span class=\"_ _8\"></span> analyser<span class=\"_ _b\"></span>. <span class=\"_ _8\"></span>Orklas b\u00e6r<span class=\"_ _8\"></span>ekraftstrategi <span class=\"_ _b\"></span>omfat<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> de temaene<span class=\"_ _b\"></span> som vurderes som spesielt viktige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or konsernet<span class=\"_ _8\"></span> baser<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> p\u00e5 en dobbelt vesentlighetsanalyse,<span class=\"_ _8\"></span> der b\u00e5de Orklas<span class=\"_ _8\"></span> p\u00e5virkning <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> omgivelsene og den k<span class=\"_ _8\"></span>ommersielle risik<span class=\"_ _8\"></span>oen forbundet med <span class=\"_ _3\"></span>b\u00e6r<span class=\"_ _8\"></span>ekraftsutfordringene<span class=\"_ _b\"></span> er vurdert. Ambisjonen for<span class=\"_ _8\"></span> Orklas b\u00e6rekraftsarbeid er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5 bidra<span class=\"_ _8\"></span> til de globale<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>b\u00e6rekraftsm\u00e5lene,<span class=\"_ _b\"></span> sikre god risikoh\u00e5ndtering og utnyt<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> b\u00e6rekraftsrelaterte muligheter<span class=\"_ _8\"></span> til \u00e5<span class=\"_ _b\"></span> skape <span class=\"_ _b\"></span>vekst, <span class=\"_ _8\"></span>tillit <span class=\"_ _8\"></span>og langsiktig l\u00f8nnsomhet. Den forretningsmessige<span class=\"_ _8\"></span> risikoen for Orkla<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyttet til de globale<span class=\"_ _8\"></span> b\u00e6rekraftsutfordringene<span class=\"_ _8\"></span> er n\u00e6rmere<span class=\"_ _8\"></span> beskrevet i b\u00e6rekr<span class=\"_ _8\"></span>aftsrapporten og i <span class=\"_ _b\"></span>en separat rapport <span class=\"_ _b\"></span>om klimarelatert risiko<span class=\"_ _b\"></span> tilgjengelig p\u00e5 <span class=\"_ _b\"></span>Orklas nettsider<span class=\"_ _8\"></span>.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Orkla <span class=\"_ _8\"></span>fortsatte i 2022 \u00e5<span class=\"_ _b\"></span> investere i <span class=\"_ _8\"></span>selskaper <span class=\"_ _b\"></span>som \u00f8k<span class=\"_ _8\"></span>er k<span class=\"_ _b\"></span>onsernets evne<span class=\"_ _b\"></span> til \u00e5 fr<span class=\"_ _8\"></span>emme b\u00e6rekraftig <span class=\"_ _8\"></span>forbruk. <span class=\"_ _b\"></span>Orkla Health styrk<span class=\"_ _b\"></span>et i 2022 <span class=\"_ _8\"></span>sin posisjon innen k<span class=\"_ _8\"></span>osttilskudd med oppkj\u00f8p<span class=\"_ _8\"></span> av V<span class=\"_ _b\"></span>ester\u00e5len Marine Olje og Healthspan.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Orkla har som m\u00e5l \u00e5 utvikle en bedriftskultur preget av godt skj\u00f8nn og god evne<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>\u00e5 h\u00e5ndtere<span class=\"_ _8\"></span> regelverk <span class=\"_ _b\"></span>og etisk<span class=\"_ _8\"></span>e utfor<span class=\"_ _8\"></span>dringer<span class=\"_ _b\"></span>. Konsernet<span class=\"_ _8\"></span> har nulltoler<span class=\"_ _8\"></span>anse <span class=\"_ _8\"></span>for k<span class=\"_ _b\"></span>orrupsjon, avtaler om prissamarbeid, mark<span class=\"_ _b\"></span>edsdeling, eller<span class=\"_ _b\"></span> tiltak <span class=\"_ _8\"></span>som begrenser<span class=\"_ _8\"></span> den <span class=\"_ _8\"></span>frie k<span class=\"_ _b\"></span>onkurransen. Det<span class=\"_ _8\"></span> gjennomf\u00f8res<span class=\"_ _b\"></span> regelmessig intern oppl\u00e6ring og <span class=\"_ _b\"></span>oppf\u00f8lging av k<span class=\"_ _8\"></span>onsernets <span class=\"_ _b\"></span>selskaper for<span class=\"_ _b\"></span> \u00e5 redusere<span class=\"_ _b\"></span> risikoen for<span class=\"_ _b\"></span> regelverksbrudd.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Utfordringene<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til klimaendringer<span class=\"_ _b\"></span> og r\u00e5var<span class=\"_ _8\"></span>eknapphet medf\u00f8rer<span class=\"_ _b\"></span> risiko<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span> \u00f8kning i r\u00e5var<span class=\"_ _8\"></span>ekostnader<span class=\"_ _f\"></span>, redusert tilgang p\u00e5<span class=\"_ _b\"></span> enk<span class=\"_ _8\"></span>elte r\u00e5v<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> og brudd p\u00e5<span class=\"_ _8\"></span> Orklas<span class=\"_ _b\"></span> etisk<span class=\"_ _8\"></span>e leverand\u00f8rkr<span class=\"_ _8\"></span>av<span class=\"_ _b\"></span>. Orkla bidr<span class=\"_ _8\"></span>ar <span class=\"_ _8\"></span>til \u00e5 <span class=\"_ _b\"></span>sikre ansvarsfull produk<span class=\"_ _b\"></span>sjon av r\u00e5var<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>gjennom leverand\u00f8roppf<span class=\"_ _8\"></span>\u00f8lging, sertifiseringsordninger<span class=\"_ _b\"></span>, deltak<span class=\"_ _b\"></span>else i bransjeinitiativ<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>samarbeidsprosjekter med myndigheter og ek<span class=\"_ _b\"></span>sper<span class=\"_ _3\"></span>torganisasjoner<span class=\"_ _f\"></span>. Konsernet jobber<span class=\"_ _b\"></span> m\u00e5lrettet for at<span class=\"_ _8\"></span> alle prioriterte<span class=\"_ _8\"></span> r\u00e5var<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>skal v\u00e6re<span class=\"_ _b\"></span> b\u00e6rekraftig produsert innen 2025.<span class=\"_ _8\"></span> For \u00e5<span class=\"_ _b\"></span> redusere risik<span class=\"_ _b\"></span>oen for knapphet p\u00e5<span class=\"_ _b\"></span> r\u00e5varer<span class=\"_ _b\"></span>, har<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>onsernet alternative lever<span class=\"_ _8\"></span>and\u00f8rer<span class=\"_ _8\"></span> av risik<span class=\"_ _b\"></span>or\u00e5varer<span class=\"_ _b\"></span>.Orkla vil forhindr<span class=\"_ _8\"></span>e plastforurensning og oppn\u00e5<span class=\"_ _8\"></span> effektiv<span class=\"_ _8\"></span> ressursutny<span class=\"_ _3\"></span>ttelse<span class=\"_ _8\"></span> ved \u00e5 bidra til sirkul\u00e6re<span class=\"_ _b\"></span> verdikjeder for emballasjematerialer<span class=\"_ _b\"></span>. Arbeidet<span class=\"_ _8\"></span> omfatter \u00f8kt bruk av resirkulerte<span class=\"_ _8\"></span> emballasjematerialer<span class=\"_ _b\"></span>, utvikling <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> emballasjel\u00f8sninger som kan gjenvinnes<span class=\"_ _8\"></span> og samarbeid med andre<span class=\"_ _8\"></span> akt\u00f8rer i verdikjeden om tiltak for<span class=\"_ _8\"></span> \u00f8kt gjenvinning.<span class=\"_ _8\"></span> Kostnadene knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til dette arbeidet vurderes<span class=\"_ _b\"></span> som viktige for \u00e5 kunne tilby<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>produkter<span class=\"_ _8\"></span> som m\u00f8ter forventningene fra kunder<span class=\"_ _8\"></span> og forbruk<span class=\"_ _b\"></span>ere.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Orkla \u00f8nsk<span class=\"_ _b\"></span>er \u00e5 v\u00e6re<span class=\"_ _b\"></span> en <span class=\"_ _3\"></span>attraktiv<span class=\"_ _8\"></span> arbeidsgiver med gode arbeidsforhold og <span class=\"_ _3\"></span>rettfer<span class=\"_ _8\"></span>dige og k<span class=\"_ _8\"></span>onkurransedyktige<span class=\"_ _8\"></span> betingelser <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> alle ansatte. L\u00f8nnsfastsettelsen <span class=\"_ _8\"></span>skjer lok<span class=\"_ _8\"></span>alt basert p\u00e5<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>onsernets overor<span class=\"_ _8\"></span>dnede retningslinjer<span class=\"_ _8\"></span> og ved hjelp av eksterne<span class=\"_ _b\"></span> verkt\u00f8y for benchmarking <span class=\"ws2\"> </span>av l\u00f8nn og betingelser<span class=\"_ _8\"></span>. Alle<span class=\"_ _8\"></span> heltidsansatte skal som et minimum, motta l\u00f8nn og tilleggsgoder <span class=\"ws2\"> </span>som er tilstr<span class=\"_ _8\"></span>ekkelige<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> dekk<span class=\"_ _8\"></span>e deres<span class=\"_ _b\"></span> grunnleggende behov.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Orkla har<span class=\"_ _b\"></span> et m\u00e5l om <span class=\"_ _8\"></span>30 % reduk<span class=\"_ _b\"></span>sjon i energiforbruk<span class=\"_ _b\"></span>et for perioden <span class=\"_ _8\"></span>2014\u20132025. Erfaringer<span class=\"_ _8\"></span> og beste praksis<span class=\"_ _8\"></span> deles mellom selskaper og fabrikk<span class=\"_ _b\"></span>er og er et<span class=\"_ _8\"></span> viktig tiltak for<span class=\"_ _8\"></span> \u00e5 redusere energiforbruk<span class=\"_ _b\"></span>et. Forbruket reduseres<span class=\"_ _b\"></span> gjennom effektiviseringsprosjekter og forbedring av produk<span class=\"_ _8\"></span>sjonsprosesser<span class=\"_ _b\"></span>. Justert for<span class=\"_ _8\"></span> oppkj\u00f8p av selskaper<span class=\"_ _b\"></span> og \u00f8kt omsetning, er<span class=\"_ _8\"></span> energiforbruk<span class=\"_ _b\"></span>et redusert med 37 % siden 2014.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>For \u00e5<span class=\"_ _b\"></span> skape langsiktig k<span class=\"_ _b\"></span>onkurransedyktig virk<span class=\"_ _b\"></span>somhet har <span class=\"_ _8\"></span>Orkla i perioden 2020\u20132022<span class=\"_ _8\"></span> gjennomf\u00f8rt enk<span class=\"_ _b\"></span>elte st\u00f8rre omstillingspr<span class=\"_ _8\"></span>osjekter<span class=\"_ _b\"></span>. Hensikten er \u00e5 styrk<span class=\"_ _8\"></span>e den langsiktige k<span class=\"_ _8\"></span>onkurranseevnen gjennom bedre kapasitetsutnyttelse, mer effektiv<span class=\"_ _8\"></span> drift og \u00f8kt eff<span class=\"_ _8\"></span>ekt av investeringer i pr<span class=\"_ _8\"></span>oduksjonsutstyr<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>Ansat<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> som har<span class=\"_ _b\"></span> mistet arbeidet har i <span class=\"_ _8\"></span>stor <span class=\"_ _b\"></span>grad f\u00e5tt tilbud om annet arbeid internt i <span class=\"_ _b\"></span>Orkla eller<span class=\"_ _8\"></span> st\u00f8tte<span class=\"_ _8\"></span> til \u00e5<span class=\"_ _8\"></span> s\u00f8k<span class=\"_ _b\"></span>e nytt arbeid.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Gjennom tilstedev<span class=\"_ _8\"></span>\u00e6relse i mange<span class=\"_ _b\"></span> land bidrar <span class=\"_ _8\"></span>Orkla <span class=\"_ _8\"></span>til samfunnet<span class=\"_ _8\"></span> ved betaling av<span class=\"_ _b\"></span> ulike skatter og avgifter<span class=\"_ _b\"></span>, herunder selskapsskatt.<span class=\"_ _8\"></span> Orklas k<span class=\"_ _8\"></span>onsernstrategi for sk<span class=\"_ _8\"></span>att beskriver viktige skatteprinsipper som alle selsk<span class=\"_ _8\"></span>apene i konsernet skal f\u00f8lge.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Disse<span class=\"_ _8\"></span> er basert p\u00e5 \u00f8nsk<span class=\"_ _8\"></span>et om \u00e5penhet, etterlevelse<span class=\"_ _8\"></span> av regelverk og god risikostyring.<span class=\"_ _8\"></span> Orklas selsk<span class=\"_ _8\"></span>aper sk<span class=\"_ _8\"></span>al betale skatt i samsvar<span class=\"_ _8\"></span> med lover <span class=\"_ _8\"></span>og regler<span class=\"_ _8\"></span> i de<span class=\"_ _b\"></span> landene hvor <span class=\"_ _8\"></span>de har<span class=\"_ _b\"></span> virksomhet.Nedenfor<span class=\"_ _8\"></span> listes periodeskatt (betalbar<span class=\"_ _b\"></span> selskapsskatt) i resultatr<span class=\"_ _8\"></span>egnskapet f<span class=\"_ _8\"></span>or <span class=\"_ _b\"></span>Orklas  hovedomr\u00e5der:Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _2cd\"> </span>2022<span class=\"_ _160\"> </span>2021Norge<span class=\"_ _186\"> </span><span class=\"wsc\">1 426<span class=\"_ _c7\"> </span></span>835Sverige<span class=\"_ _2ce\"> </span>163<span class=\"_ _160\"> </span>194Danmark<span class=\"_ _25\"> </span>111<span class=\"_ _1bc\"> </span>150Finland og Island<span class=\"_ _2cf\"> </span><span class=\"ws2\">108<span class=\"_ _1b2\"> </span>121</span>Resten av verden<span class=\"_ _296\"> </span><span class=\"ws2\">209<span class=\"_ _15d\"> </span>188</span>Resultatf\u00f8rt periodesk<span class=\"_ _8\"></span>att<span class=\"_ _112\"> </span><span class=\"wse\">2 017<span class=\"_ _139\"> </span><span class=\"wsc\">1 488</span></span>B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Orkla k<span class=\"_ _b\"></span>ostnadsf\u00f8rte 314 mill.<span class=\"_ _b\"></span> kroner til <span class=\"_ _8\"></span>forskning <span class=\"_ _8\"></span>og utvikling i 2022 (305<span class=\"_ _8\"></span> mill. kroner<span class=\"_ _b\"></span> i 2021). Dette <span class=\"_ _8\"></span>omfatter interne <span class=\"_ _b\"></span>og eksterne<span class=\"_ _b\"></span> kostnader knyttet til pr<span class=\"_ _8\"></span>oduktutvikling, <span class=\"_ _b\"></span>og inkluderer bl.a. tiltak <span class=\"_ _8\"></span>for \u00e5<span class=\"_ _b\"></span> redusere <span class=\"_ _b\"></span>salt, sukk<span class=\"_ _b\"></span>er og mettet f<span class=\"_ _8\"></span>ett i matvarer<span class=\"_ _b\"></span>, utvikle<span class=\"_ _b\"></span> sunne pr<span class=\"_ _8\"></span>odukter<span class=\"_ _b\"></span>, utvikle nye<span class=\"_ _b\"></span> emballasjel\u00f8sninger basert p\u00e5<span class=\"_ _b\"></span> fornybare <span class=\"_ _b\"></span>og gjenvunnede materialer<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>ta i bruk nye<span class=\"_ _8\"></span> r\u00e5var<span class=\"_ _8\"></span>er som bidrar<span class=\"_ _8\"></span> til b\u00e6rekr<span class=\"_ _8\"></span>aftig forbruk.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>B\u00e6rekraft<span class=\"_ _8\"></span> har blitt <span class=\"_ _8\"></span>en naturlig del av<span class=\"_ _b\"></span> Orklas f<span class=\"_ _8\"></span>orretningsmodell.<span class=\"_ _8\"></span> Hensynet <span class=\"_ _8\"></span>til ansvarlig forretningsdrift,<span class=\"_ _b\"></span> og god styring <span class=\"_ _3\"></span>av b\u00e6rekraftsr<span class=\"_ _8\"></span>elatert risiko<span class=\"_ _8\"></span> inng\u00e5r som en integrert del <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> k<span class=\"_ _8\"></span>onsernets investeringsvurderinger<span class=\"_ _f\"></span>. Orklas<span class=\"_ _8\"></span> b\u00e6rekraftsm\u00e5l <span class=\"_ _b\"></span>samt kommersielt attraktive,<span class=\"_ _b\"></span> b\u00e6rekraftsr<span class=\"_ _8\"></span>elaterte forr<span class=\"_ _8\"></span>etningsmuligheter medf<span class=\"_ _8\"></span>\u00f8rer<span class=\"_ _8\"></span> investeringer i produktutvikling <span class=\"_ _b\"></span>og prosessforbedringer<span class=\"_ _b\"></span>, og i enk<span class=\"_ _8\"></span>elte tilf<span class=\"_ _8\"></span>eller oppkj\u00f8p<span class=\"_ _8\"></span> av ny virksomhet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Slik<span class=\"_ _8\"></span>e b\u00e6rekraftsr<span class=\"_ _8\"></span>elaterte investeringer vur<span class=\"_ _8\"></span>deres etter<span class=\"_ _8\"></span> de samme<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>avkastningskriteriene<span class=\"_ _8\"></span> som andre prosjekter<span class=\"_ _b\"></span>. Det er etablert rammeverk<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span> gr<span class=\"_ _8\"></span>\u00f8nne <span class=\"_ _b\"></span>obligasjonsl\u00e5n til finansiering av kv<span class=\"_ _8\"></span>alifiserende<span class=\"_ _8\"></span> investeringer<span class=\"_ _b\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-27-3": {
   "value": "K<span class=\"_ _b\"></span>onsolider<span class=\"_ _8\"></span>ing a<span class=\"_ _b\"></span>v selskaper i k<span class=\"_ _b\"></span>onsern<span class=\"_ _8\"></span>et Konsernr<span class=\"_ _b\"></span>egnskapet viser det<span class=\"_ _b\"></span> samlede \u00f8k<span class=\"_ _b\"></span>onomiske<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>resultatet og den samlede<span class=\"_ _b\"></span> finansielle stillingen n\u00e5r morselskapet Orkla<span class=\"_ _b\"></span> AS<span class=\"_ _b\"></span>A og selskaper<span class=\"_ _b\"></span> der konsernet alene har k<span class=\"_ _b\"></span>ontroll <span class=\"_ _3\"></span>(<span class=\"_ _b\"></span>datterselskaper) <span class=\"_ _3\"></span>pr<span class=\"_ _8\"></span>esenteres<span class=\"_ _b\"></span> som \u00e9n \u00f8konomisk<span class=\"_ _b\"></span> enhet. Alle <span class=\"_ _b\"></span>selskapene <span class=\"_ _b\"></span>som innregnes har<span class=\"_ _b\"></span> beny<span class=\"_ _3\"></span>ttet k<span class=\"_ _b\"></span>onsistente prinsipper<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>og alle interne forhold mellom selskapene<span class=\"_ _b\"></span> er eliminert. I tillegg <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _b\"></span> og fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>presentert i <span class=\"_ _3\"></span>henhold til egenk<span class=\"_ _8\"></span>apitalmetoden,<span class=\"_ _8\"></span> mens eventuelle<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mindre<span class=\"_ _b\"></span> eiendeler i <span class=\"_ _3\"></span>andre<span class=\"_ _b\"></span> selskaper innregnes<span class=\"_ _8\"></span> til virk<span class=\"_ _b\"></span>elig verdi med <span class=\"_ _b\"></span>verdiendring f\u00f8rt <span class=\"_ _b\"></span>som andre poster<span class=\"_ _b\"></span> i totalresultatet.Eierandeler<span class=\"_ _b\"></span> i selskaper<span class=\"_ _b\"></span> der k<span class=\"_ _b\"></span>onsernet alene<span class=\"_ _b\"></span> har k<span class=\"_ _b\"></span>ontroll (<span class=\"_ _b\"></span>dat<span class=\"_ _3\"></span>terselskaper),<span class=\"_ _b\"></span> er<span class=\"_ _8\"></span> k<span class=\"_ _b\"></span>onsolider<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>100 % linje<span class=\"_ _8\"></span> f<span class=\"_ _8\"></span>or linje<span class=\"_ _b\"></span> i konsernr<span class=\"_ _8\"></span>egnskapet<span class=\"_ _8\"></span> fra<span class=\"_ _b\"></span> den <span class=\"_ _8\"></span>dagen k<span class=\"_ _b\"></span>onsernet har k<span class=\"_ _b\"></span>ontroll, og er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>onsolidert til den dagen slik<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ontroll opph\u00f8rer<span class=\"_ _f\"></span>. Kontr<span class=\"_ _8\"></span>oll vil foreligge<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>n\u00e5r<span class=\"_ _8\"></span> konsernet<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>har<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>makt til \u00e5 styr<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> datterselskapet, er<span class=\"_ _b\"></span> eksponert for<span class=\"_ _8\"></span> eller har<span class=\"_ _b\"></span> rettighet til <span class=\"_ _b\"></span>variabel avkastning fr<span class=\"_ _b\"></span>a datterselskapet<span class=\"_ _b\"></span> og kan p\u00e5virk<span class=\"_ _b\"></span>e st\u00f8rrelsen p\u00e5<span class=\"_ _b\"></span> avkastningen i datterselskapet.<span class=\"_ _b\"></span> Dersom konsernet har<span class=\"_ _b\"></span> kontr<span class=\"_ _b\"></span>oll, men eier mindre<span class=\"_ _b\"></span> enn 100 % <span class=\"_ _3\"></span>av datterselskapene,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> selskapene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>ortsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> innregnet linje<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> linje med <span class=\"_ _b\"></span>100 %, mens<span class=\"_ _b\"></span> minoritetenes andel av r<span class=\"_ _b\"></span>esultat etter skattek<span class=\"_ _b\"></span>ostnad, andel <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> totalresultatet<span class=\"_ _8\"></span> og <span class=\"_ _3\"></span>andel av egenk<span class=\"_ _8\"></span>apitalen blir presentert p\u00e5 egne<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>linjer<span class=\"_ _b\"></span>. Pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _8\"></span> desember<span class=\"_ _8\"></span> 2022 er det<span class=\"_ _8\"></span> ingen selskaper som er<span class=\"_ _b\"></span> konsolidert i k<span class=\"_ _b\"></span>onsernet med bak<span class=\"_ _b\"></span>grunn i reglene <span class=\"_ _b\"></span>om \u00e5 ha<span class=\"_ _b\"></span> \u00abde<span class=\"_ _b\"></span> facto k<span class=\"_ _b\"></span>ontroll\u00bb, <span class=\"_ _b\"></span>som betyr at k<span class=\"_ _b\"></span>onsernet har &lt; <span class=\"_ _b\"></span>50 % eierskap,<span class=\"_ _b\"></span> men i kraft av<span class=\"_ _b\"></span> eiersammensetningen i realiteten lik<span class=\"_ _b\"></span>evel har k<span class=\"_ _b\"></span>ontroll. Resultatet fra<span class=\"_ _b\"></span> tilkny<span class=\"_ _3\"></span>ttede og fellesk<span class=\"_ _b\"></span>ontrollerte selsk<span class=\"_ _8\"></span>aper<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>blir<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>l\u00f8pende presentert som en del av konsernets<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>resultat<span class=\"_ _8\"></span> og presenteres<span class=\"_ _8\"></span> etter egenkapitalmetoden.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Dette gjelder<span class=\"_ _8\"></span> eierandeler<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i selskaper<span class=\"_ _b\"></span> der konsernet sammen med andre<span class=\"_ _b\"></span> har bestemmende innflytelse (f<span class=\"_ _b\"></span>elleskontrollerte<span class=\"_ _8\"></span> selskaper),<span class=\"_ _b\"></span> og eier<span class=\"_ _b\"></span>andeler i selsk<span class=\"_ _b\"></span>aper hvor k<span class=\"_ _b\"></span>onsernet har<span class=\"_ _b\"></span> betydelig innfly<span class=\"_ _3\"></span>telse (tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> selskaper).<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Resultat<span class=\"_ _8\"></span> fra tilknyttede og fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _b\"></span> inng\u00e5r i r<span class=\"_ _b\"></span>esultat f\u00f8r<span class=\"_ _b\"></span> skatt, men <span class=\"_ _b\"></span>er ikk<span class=\"_ _b\"></span>e inkludert i k<span class=\"_ _b\"></span>onsernets <span class=\"_ _b\"></span>driftsresultat. Begge <span class=\"_ _b\"></span>disse kategoriene<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> presentert i note 6.<span class=\"_ _b\"></span> Mindre<span class=\"_ _b\"></span> eierandeler<span class=\"_ _b\"></span> i andre <span class=\"_ _b\"></span>selskaper <span class=\"_ _b\"></span>er presentert i note<span class=\"_ _b\"></span> 22. Disse<span class=\"_ _b\"></span> finansielle investeringene er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>balansef\u00f8rt til virk<span class=\"_ _b\"></span>elig verdi og b\u00e5de verdiendring og eventuelle gevinster/tap<span class=\"_ _b\"></span> er f\u00f8rt som andre poster i totalresultatet.Dersom en vesentlig del av konsernets<span class=\"_ _b\"></span> virksomhet er<span class=\"_ _b\"></span> solgt, av<span class=\"_ _3\"></span>talt solgt,<span class=\"_ _b\"></span> eller ved tap<span class=\"_ _b\"></span> av k<span class=\"_ _b\"></span>ontroll/betydelig innflytelse, presenteres<span class=\"_ _b\"></span> denne<span class=\"_ _b\"></span> virksomheten som \u00abIkk<span class=\"_ _b\"></span>e videref<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t virk<span class=\"_ _b\"></span>somhet\u00bb p\u00e5 egen linje i <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>esultatregnsk<span class=\"_ _8\"></span>apet og balansen. Med \u00abvesentlig\u00bb<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>menes<span class=\"_ _8\"></span> et eget<span class=\"_ _8\"></span> segment, eget<span class=\"_ _8\"></span> geografisk<span class=\"_ _b\"></span> omr\u00e5de eller <span class=\"_ _b\"></span>en betydelig eiendel.<span class=\"_ _b\"></span> Det<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> medf\u00f8r<span class=\"_ _8\"></span>er at<span class=\"_ _8\"></span> alle<span class=\"_ _8\"></span> andre<span class=\"_ _8\"></span> presenterte<span class=\"_ _8\"></span> tall <span class=\"_ _b\"></span>er eksklusiv<span class=\"_ _b\"></span> den \u00abIkk<span class=\"_ _b\"></span>e videref\u00f8rte<span class=\"_ _b\"></span> virksomheten\u00bb. Sammenligningstallene i resultatet blir omarbeidet og presentert med den \u00abIkke<span class=\"_ _b\"></span> videref\u00f8rte virksomheten\u00bb<span class=\"_ _b\"></span> samlet<span class=\"_ _b\"></span> p\u00e5 \u00e9n linje.<span class=\"_ _b\"></span> Sammenligningstall for<span class=\"_ _b\"></span> balansen og k<span class=\"_ _b\"></span>ontantstr\u00f8moppstillingen blir ikk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>tilsvarende <span class=\"_ _b\"></span>omarbeidet. Dersom virksomheter<span class=\"_ _b\"></span> eller eiendeler<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>utgj\u00f8r mindre<span class=\"_ _8\"></span> enn ett segment,<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>blir<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>avtalt solgt, skilles<span class=\"_ _b\"></span> eiendeler og gjeld ut p\u00e5 egne linjer i balansen som \u00abHoldt for salg\u00bb. R<span class=\"_ _b\"></span>esultatregnskap <span class=\"_ _b\"></span>og kontantstr<span class=\"_ _b\"></span>\u00f8m omarbeides ikk<span class=\"_ _b\"></span>e.1Anskaffelse<span class=\"_ _5c\"> </span>Allokering av<span class=\"_ _8\"></span> mer-/<span class=\"_ _b\"></span>mindreverdier<span class=\"_ _194\"> </span>Driftsinntekter<span class=\"_ _22d\"> </span>EBIT<span class=\"_ _8\"></span> (adj.)Oppkj\u00f8pte selsk<span class=\"_ _b\"></span>aperInnregnings-EierandelAnskaffelses-<span class=\"fc0\">ll</span>EtterF\u00f8r<span class=\"fc0\">ll</span>EtterF\u00f8rBel\u00f8p i mill.<span class=\"_ _b\"></span> NOKtidspunktetter kj\u00f8pk<span class=\"_ _8\"></span>ost<span class=\"fc0\">ll<span class=\"_ _162\"> </span></span>V<span class=\"_ _8\"></span>aremerk<span class=\"_ _8\"></span>er<span class=\"_ _14b\"> </span>Driftsmidler<span class=\"_ _71\"> </span>Annet<span class=\"_ _5f\"> </span><span class=\"wsf\">Utsatt skatt<span class=\"_ _1a3\"> </span></span>Goodwill<span class=\"fc0\">ll</span>overtagelseovertagelse<span class=\"fc0\">ll</span>overtagelseovertagelse2022Denali Ingredients,<span class=\"_ _b\"></span> Orkla Food Ingr<span class=\"_ _b\"></span>edients<span class=\"_ _1aa\"> </span>november<span class=\"_ _4c\"> </span><span class=\"ls11 ws22\">8<span class=\"_ _3\"></span>4 %<span class=\"_ _161\"> </span></span><span class=\"wse\">1 723<span class=\"_ _8d\"> </span></span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _81\"> </span>5<span class=\"_ _1c8\"> </span>(1)<span class=\"_ _130\"> </span><span class=\"wsc\">1 483<span class=\"_ _cb\"> </span></span>153<span class=\"_ _144\"> </span>905<span class=\"_ _160\"> </span>(6)<span class=\"_ _144\"> </span>114Healthspan Group,<span class=\"_ _b\"></span> Orkla Care<span class=\"_ _10a\"> </span><span class=\"ws2\">mars<span class=\"_ _22e\"> </span>100 %<span class=\"_ _b4\"> </span>771<span class=\"_ _155\"> </span>183<span class=\"_ _1a6\"> </span>-<span class=\"_ _1d0\"> </span>(17)<span class=\"_ _1b8\"> </span>(36)<span class=\"_ _13f\"> </span>489<span class=\"_ _137\"> </span>4<span class=\"_ _3\"></span>45<span class=\"_ _1b2\"> </span>93<span class=\"_ _13f\"> </span>(12)<span class=\"_ _15d\"> </span>(2)</span>Da Gr<span class=\"_ _b\"></span>asso, Orkla Consumer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Investments<span class=\"_ _1ba\"> </span><span class=\"ws2\">desember<span class=\"_ _7d\"> </span><span class=\"ls29 ws36\">74 %<span class=\"_ _13f\"> </span><span class=\"ls11 ws22\">197<span class=\"_ _1c8\"> </span></span></span>45<span class=\"_ _1a6\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _b2\"> </span>(9)<span class=\"_ _1e0\"> </span>167<span class=\"_ _16c\"> </span>0<span class=\"_ _224\"> </span>168<span class=\"_ _81\"> </span>0<span class=\"_ _152\"> </span>28</span>V<span class=\"_ _b\"></span>ester\u00e5len Marine Olje, Orkla<span class=\"_ _b\"></span> Care<span class=\"_ _127\"> </span><span class=\"ws2\">januar<span class=\"_ _4e\"> </span><span class=\"ls11 ws22\">95 %<span class=\"_ _1b8\"> </span></span>164<span class=\"_ _80\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _227\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _145\"> </span>109<span class=\"_ _1b2\"> </span>89<span class=\"_ _16c\"> </span>0<span class=\"_ _152\"> </span>11<span class=\"_ _16c\"> </span>0</span>Utkj\u00f8p minoritet<span class=\"_ _b\"></span> NIC NL, <span class=\"_ _b\"></span>Orkla Food Ingredients<span class=\"_ _22f\"> </span><span class=\"ls2\">64<span class=\"_ _8d\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _8d\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _133\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _1a6\"> </span>-</span>\u00d8vrige kj\u00f8p<span class=\"_ _230\"> </span>115<span class=\"_ _8d\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _1c8\"> </span>52Sum kj\u00f8p <span class=\"_ _b\"></span>gjeldfri basis<span class=\"_ _e3\"> </span><span class=\"wse\">3 034<span class=\"_ _1ae\"> </span></span>228<span class=\"_ _f9\"> </span>-<span class=\"_ _137\"> </span>(12)<span class=\"_ _1b8\"> </span>(46)<span class=\"_ _1ba\"> </span><span class=\"wse\">2 300</span>Kapitalinnsk<span class=\"_ _b\"></span>udd tilkny<span class=\"_ _3\"></span>ttet selskap<span class=\"_ _231\"> </span><span class=\"ws2\">19</span>Kj\u00f8p \u00f8vrige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ak<span class=\"_ _8\"></span>sjer<span class=\"_ _232\"> </span><span class=\"ws2\">29</span>A<span class=\"_ _b\"></span>vregning av betaling <span class=\"_ _b\"></span>gjennomf\u00f8rt i januar 2023<span class=\"_ _233\"> </span><span class=\"ls2\">17</span>Segmentfordelt<span class=\"_ _b\"></span> oppkj\u00f8p, gjeldfri basis (note 7)<span class=\"_ _234\"> </span><span class=\"wse\">3 099</span>Renteb\u00e6rende<span class=\"_ _b\"></span> gjeld oppkj\u00f8p<span class=\"_ _235\"> </span><span class=\"ws2\">(180)</span>2Kontantstr<span class=\"_ _b\"></span>\u00f8mef<span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>ekt oppkj\u00f8p2 9192021NutraQ<span class=\"_ _b\"></span>, Orkla<span class=\"_ _b\"></span> Care<span class=\"_ _dc\"> </span><span class=\"ws2\">juli<span class=\"_ _61\"> </span>100 %<span class=\"_ _1a4\"> </span></span><span class=\"ls11\">3 124<span class=\"_ _1ae\"> </span></span><span class=\"ws2\">400<span class=\"_ _1a6\"> </span>-<span class=\"_ _152\"> </span>11<span class=\"_ _c9\"> </span>(90)<span class=\"_ _14a\"> </span><span class=\"wse\">2 692<span class=\"_ _13f\"> </span></span>456<span class=\"_ _cc\"> </span><span class=\"ls13 ws15\">475<span class=\"_ _1b0\"> </span><span class=\"ls48 wse\">77<span class=\"_ _152\"> </span></span></span>88</span>Eastern Condiments, Orkla<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Foods<span class=\"_ _8\"></span> Europe<span class=\"_ _93\"> </span><span class=\"ws2\">april<span class=\"_ _c4\"> </span>67<span class=\"_ _8\"></span>,8 %<span class=\"_ _161\"> </span><span class=\"wse\">1 597<span class=\"_ _160\"> </span></span>67<span class=\"_ _3\"></span>7<span class=\"_ _1b2\"> </span>95<span class=\"_ _113\"> </span>(84)<span class=\"_ _e9\"> </span>(193<span class=\"_ _b\"></span>)<span class=\"_ _144\"> </span>980<span class=\"_ _144\"> </span>733<span class=\"_ _13f\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _3\"></span>4<span class=\"_ _1b2\"> </span></span>60<span class=\"_ _1af\"> </span>10</span>3New <span class=\"_ _b\"></span>Y<span class=\"_ _f\"></span>ork Pizza, Orkla<span class=\"_ _8\"></span> Consumer Investmentsaugust<span class=\"_ _7d\"> </span><span class=\"ls11 ws22\">75 %<span class=\"_ _7d\"> </span></span><span class=\"wsc\">1 456<span class=\"_ _155\"> </span></span>212<span class=\"_ _1a6\"> </span>-<span class=\"_ _15b\"> </span>(32)<span class=\"_ _15b\"> </span>(45)<span class=\"_ _7e\"> </span><span class=\"ws25\">1 150<span class=\"_ _144\"> </span></span>356<span class=\"_ _144\"> </span><span class=\"ls13 ws15\">457<span class=\"_ _155\"> </span><span class=\"ls48 wse\">44<span class=\"_ _ee\"> </span></span>57</span>N\u00f3i S\u00edr\u00edus, <span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>Confectioner<span class=\"_ _3\"></span>y<span class=\"_ _8\"></span> &amp; Snack<span class=\"_ _8\"></span>s<span class=\"_ _38\"> </span>juni<span class=\"_ _77\"> </span>100 %<span class=\"_ _1b8\"> </span>321<span class=\"_ _99\"> </span>59<span class=\"_ _1b8\"> </span>(88)<span class=\"_ _67\"> </span>-<span class=\"_ _1b0\"> </span>(6)<span class=\"_ _cb\"> </span>109<span class=\"_ _224\"> </span>162<span class=\"_ _1b2\"> </span>99<span class=\"_ _1af\"> </span>12<span class=\"_ _16c\"> </span>0Cak<span class=\"_ _b\"></span>e D\u00e9cor <span class=\"_ _b\"></span>og For <span class=\"_ _b\"></span>All Baking,  mai<span class=\"_ _22e\"> </span>100 %<span class=\"_ _236\"> </span><span class=\"ls11 ws22\">248<span class=\"_ _80\"> </span></span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _6c\"> </span>201<span class=\"_ _1c3\"> </span>121<span class=\"_ _152\"> </span>59<span class=\"_ _237\"> </span>15<span class=\"_ _16c\"> </span>5Orkla Food Ingr<span class=\"_ _b\"></span>edientsHans K<span class=\"_ _b\"></span>aspar<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>Orkla Food Ingredients<span class=\"_ _f8\"> </span>august<span class=\"_ _61\"> </span>100 %<span class=\"_ _1b8\"> </span>100<span class=\"_ _80\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _227\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _1b6\"> </span>73<span class=\"_ _152\"> </span>53<span class=\"_ _1b2\"> </span>86<span class=\"_ _16c\"> </span>6<span class=\"_ _237\"> </span>12Seagood Fort Deli, <span class=\"_ _b\"></span>Orkla Foods<span class=\"_ _b\"></span> Europe<span class=\"_ _11d\"> </span>mars<span class=\"_ _52\"> </span><span class=\"ls11 ws22\">80 %<span class=\"_ _1ae\"> </span></span>78<span class=\"_ _80\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _227\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _1c8\"> </span>65<span class=\"_ _1a\"> </span>76<span class=\"_ _af\"> </span>14<span class=\"_ _16c\"> </span>8<span class=\"_ _133\"> </span>1\u00d8vrige kj\u00f8p<span class=\"_ _238\"> </span>96<span class=\"_ _99\"> </span>23<span class=\"_ _1a6\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _1b0\"> </span>(5)<span class=\"_ _1a\"> </span>53Sum kj\u00f8p <span class=\"_ _b\"></span>gjeldfri basis<span class=\"_ _239\"> </span><span class=\"wse\">7 020<span class=\"_ _1b8\"> </span>1 371<span class=\"_ _f5\"> </span></span>7<span class=\"_ _208\"> </span>(105)<span class=\"_ _23a\"> </span>(339)<span class=\"_ _1ba\"> </span><span class=\"wse\">5 323</span>Kj\u00f8p \u00f8vrige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ak<span class=\"_ _8\"></span>sjer<span class=\"_ _23b\"> </span><span class=\"ws2\">10</span>1 <span class=\"_ _75\"> </span>Segmentfordelt<span class=\"_ _b\"></span> oppkj\u00f8p, gjeldfri basis (note 7)<span class=\"_ _42\"> </span><span class=\"wse\">7<span class=\"_ _8\"></span> 030</span>Renteb\u00e6rende<span class=\"_ _b\"></span> gjeld oppkj\u00f8p<span class=\"_ _23c\"> </span><span class=\"wse\">(1 219)</span>2 <span class=\"_ _14d\"> </span>2Kontantstr<span class=\"_ _b\"></span>\u00f8mef<span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>ekt oppkj\u00f8p5 811R<span class=\"_ _8\"></span>esultat f<span class=\"_ _8\"></span>\u00f8r <span class=\"_ _8\"></span>skatt i <span class=\"_ _8\"></span>oppkj\u00f8pte <span class=\"_ _b\"></span>selskaper utgj\u00f8r (innr<span class=\"_ _8\"></span>egnet bel\u00f8p<span class=\"_ _8\"></span> i Orkla<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> oppgitt i parantes): Denali Ingredients<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>108 mill.<span class=\"_ _8\"></span> kroner  (-6 mill.<span class=\"_ _8\"></span> kroner), Healthspan <span class=\"_ _b\"></span>-16 mill. kroner<span class=\"_ _b\"></span> (-4 mill. kroner),<span class=\"_ _8\"></span> Da <span class=\"_ _b\"></span>Grasso 29 mill.<span class=\"_ _b\"></span> kroner (0 mill.<span class=\"_ _8\"></span> kroner) <span class=\"_ _8\"></span>og V<span class=\"_ _b\"></span>ester\u00e5len Marine <span class=\"_ _b\"></span>Olje  9 mill.<span class=\"_ _8\"></span> kroner (9<span class=\"_ _8\"></span> mill. kr<span class=\"_ _8\"></span>oner). <span class=\"_ _3c\"></span>Tilsvar<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>vederlag for<span class=\"_ _b\"></span> egenkapitalen k<span class=\"_ _8\"></span>orrigert for<span class=\"_ _b\"></span> kontanter<span class=\"_ _8\"></span> og k<span class=\"_ _b\"></span>ontantekvivalenter<span class=\"_ _8\"></span>.  K<span class=\"_ _b\"></span>ontanter og k<span class=\"_ _b\"></span>ontantekvivalenter i <span class=\"_ _8\"></span>oppkj\u00f8pte selskaper<span class=\"_ _8\"></span> utgj\u00f8r <span class=\"_ _b\"></span>165 mill. kroner<span class=\"_ _b\"></span> i 2022 (464 mill. kr<span class=\"_ _8\"></span>oner i <span class=\"_ _8\"></span>2021). <span class=\"_ _8\"></span>Alle <span class=\"_ _b\"></span>oppkj\u00f8p er<span class=\"_ _8\"></span> gjennomf<span class=\"_ _8\"></span>\u00f8rt med k<span class=\"_ _8\"></span>ontantvederlag. <span class=\"_ _3c\"></span>Inkluderer<span class=\"_ _b\"></span> ogs\u00e5 kj\u00f8pet av<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>tyske<span class=\"_ _8\"></span> pizzakjedene St\u00fcckwerk,<span class=\"_ _b\"></span> Flying Pizza og Pizza<span class=\"_ _8\"></span> Planet <span class=\"_ _8\"></span>som ble kj\u00f8pt i <span class=\"_ _b\"></span>september og <span class=\"_ _b\"></span>oktober 2021.Balanser op<span class=\"_ _8\"></span>pkj\u00f8pte sel<span class=\"_ _8\"></span>skaper - vi<span class=\"_ _8\"></span>rk<span class=\"_ _b\"></span>elig v<span class=\"_ _8\"></span>erdi20222022 2022 Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _23d\"> </span><span class=\"ws3\">T<span class=\"_ _b\"></span>otal 2022</span>DenaliHealthspan\u00d8vrige oppkj\u00f8p<span class=\"_ _c9\"> </span><span class=\"ws3\">T<span class=\"_ _b\"></span>otal 2021</span>V<span class=\"_ _b\"></span>arige driftsmidler<span class=\"_ _23e\"> </span><span class=\"ws2\">534<span class=\"_ _8c\"> </span>331<span class=\"_ _f4\"> </span>80<span class=\"_ _8b\"> </span>123<span class=\"_ _1a9\"> </span>878</span>Immaterielle eiendeler<span class=\"_ _23f\"> </span><span class=\"ls13 ws15\">257<span class=\"_ _240\"> </span></span><span class=\"ws2\">-<span class=\"_ _8c\"> </span>186<span class=\"_ _164\"> </span>71<span class=\"_ _85\"> </span><span class=\"wse\">1 398</span></span>Eiendeler ved utsatt skatt<span class=\"_ _241\"> </span><span class=\"ws2\">2<span class=\"_ _242\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _ef\"> </span>2<span class=\"_ _117\"> </span>13</span>Andre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>langsiktige eiendeler<span class=\"_ _243\"> </span><span class=\"ws2\">22<span class=\"_ _f4\"> </span>20<span class=\"_ _242\"> </span>-<span class=\"_ _ef\"> </span>2<span class=\"_ _242\"> </span>-</span>V<span class=\"_ _b\"></span>arelager<span class=\"_ _235\"> </span>317<span class=\"_ _38\"> </span>184<span class=\"_ _8b\"> </span>125<span class=\"_ _ef\"> </span>8<span class=\"_ _8f\"> </span>466Fordringer<span class=\"_ _32\"> </span>230<span class=\"_ _83\"> </span>137<span class=\"_ _f8\"> </span>53<span class=\"_ _f8\"> </span>40<span class=\"_ _f2\"> </span>876Aksjer<span class=\"_ _b\"></span> i andre <span class=\"_ _b\"></span>selskaper<span class=\"_ _244\"> </span>1<span class=\"_ _242\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _245\"> </span>1<span class=\"_ _ef\"> </span>4Eiendeler<span class=\"_ _246\"> </span><span class=\"wse\">1 363<span class=\"_ _f2\"> </span></span>672<span class=\"_ _8f\"> </span><span class=\"ls48 wse\">444<span class=\"_ _f2\"> </span><span class=\"ls15 ws19\">247<span class=\"_ _84\"> </span></span><span class=\"ls2\">3 635</span></span>A<span class=\"_ _b\"></span>vsetninger<span class=\"_ _65\"> </span>(53<span class=\"_ _b\"></span>)<span class=\"_ _120\"> </span>(2)<span class=\"_ _80\"> </span>(37)<span class=\"_ _8f\"> </span>(14)<span class=\"_ _f0\"> </span>(399)Langsiktig gjeld,<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> renteb\u00e6rende<span class=\"_ _70\"> </span>(4)<span class=\"_ _247\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _15e\"> </span>(4)<span class=\"_ _8f\"> </span>(14)Kortsiktig <span class=\"_ _b\"></span>gjeld, ikk<span class=\"_ _b\"></span>e renteb\u00e6rende<span class=\"_ _17f\"> </span>(250)<span class=\"_ _91\"> </span>(102)<span class=\"_ _171\"> </span>(125)<span class=\"_ _d0\"> </span>(23<span class=\"_ _b\"></span>)<span class=\"_ _81\"> </span><span class=\"ws25\">(1 118)</span>1Minoriteter<span class=\"_ _31\"> </span>(297)<span class=\"_ _1b1\"> </span>(328)<span class=\"_ _247\"> </span>-<span class=\"_ _248\"> </span>31(407)Netto eiendeler<span class=\"_ _23d\"> </span><span class=\"ws2\">759<span class=\"_ _f3\"> </span><span class=\"ls26 ws2d\">240<span class=\"_ _f3\"> </span></span>282<span class=\"_ _1a9\"> </span>237<span class=\"_ _91\"> </span><span class=\"wse\">1 697</span></span>Goodwill<span class=\"_ _249\"> </span>2 300<span class=\"_ _f5\"> </span><span class=\"wsc\">1 483<span class=\"_ _8f\"> </span></span>489<span class=\"_ _f3\"> </span>328<span class=\"_ _f0\"> </span><span class=\"wse\">5 323</span>Inntektsf\u00f8ring ved endret<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ontroll i <span class=\"_ _3\"></span><span class=\"ws2\"> </span>(25)<span class=\"_ _247\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _8d\"> </span>(25)<span class=\"_ _242\"> </span>-Lofoten Marine OilAnskaffelsesk<span class=\"_ _b\"></span>ost gjeldsfri <span class=\"_ _3\"></span>basis<span class=\"_ _24a\"> </span><span class=\"wse\">3 034<span class=\"_ _85\"> </span>1 723<span class=\"_ _83\"> </span><span class=\"ws2\">771<span class=\"_ _f3\"> </span>540<span class=\"_ _1b1\"> </span></span>7 020</span>1 <span class=\"_ _75\"> </span>Utkj\u00f8p<span class=\"_ _b\"></span> av minoritetsinteresser i NIC<span class=\"_ _b\"></span> Nederland medf\u00f8rer <span class=\"_ _b\"></span>en net<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> reduk<span class=\"_ _8\"></span>sjon i minoritetsinteresser<span class=\"_ _8\"></span> kny<span class=\"_ _3\"></span>ttet til \u00f8vrige<span class=\"_ _8\"></span> oppkj\u00f8p.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-27-4": {
   "value": "K<span class=\"_ _b\"></span>onsolider<span class=\"_ _8\"></span>ing a<span class=\"_ _b\"></span>v selskaper i k<span class=\"_ _b\"></span>onsern<span class=\"_ _8\"></span>et Konsernr<span class=\"_ _b\"></span>egnskapet viser det<span class=\"_ _b\"></span> samlede \u00f8k<span class=\"_ _b\"></span>onomiske<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>resultatet og den samlede<span class=\"_ _b\"></span> finansielle stillingen n\u00e5r morselskapet Orkla<span class=\"_ _b\"></span> AS<span class=\"_ _b\"></span>A og selskaper<span class=\"_ _b\"></span> der konsernet alene har k<span class=\"_ _b\"></span>ontroll <span class=\"_ _3\"></span>(<span class=\"_ _b\"></span>datterselskaper) <span class=\"_ _3\"></span>pr<span class=\"_ _8\"></span>esenteres<span class=\"_ _b\"></span> som \u00e9n \u00f8konomisk<span class=\"_ _b\"></span> enhet. Alle <span class=\"_ _b\"></span>selskapene <span class=\"_ _b\"></span>som innregnes har<span class=\"_ _b\"></span> beny<span class=\"_ _3\"></span>ttet k<span class=\"_ _b\"></span>onsistente prinsipper<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>og alle interne forhold mellom selskapene<span class=\"_ _b\"></span> er eliminert. I tillegg <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _b\"></span> og fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>presentert i <span class=\"_ _3\"></span>henhold til egenk<span class=\"_ _8\"></span>apitalmetoden,<span class=\"_ _8\"></span> mens eventuelle<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mindre<span class=\"_ _b\"></span> eiendeler i <span class=\"_ _3\"></span>andre<span class=\"_ _b\"></span> selskaper innregnes<span class=\"_ _8\"></span> til virk<span class=\"_ _b\"></span>elig verdi med <span class=\"_ _b\"></span>verdiendring f\u00f8rt <span class=\"_ _b\"></span>som andre poster<span class=\"_ _b\"></span> i totalresultatet.Eierandeler<span class=\"_ _b\"></span> i selskaper<span class=\"_ _b\"></span> der k<span class=\"_ _b\"></span>onsernet alene<span class=\"_ _b\"></span> har k<span class=\"_ _b\"></span>ontroll (<span class=\"_ _b\"></span>dat<span class=\"_ _3\"></span>terselskaper),<span class=\"_ _b\"></span> er<span class=\"_ _8\"></span> k<span class=\"_ _b\"></span>onsolider<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>100 % linje<span class=\"_ _8\"></span> f<span class=\"_ _8\"></span>or linje<span class=\"_ _b\"></span> i konsernr<span class=\"_ _8\"></span>egnskapet<span class=\"_ _8\"></span> fra<span class=\"_ _b\"></span> den <span class=\"_ _8\"></span>dagen k<span class=\"_ _b\"></span>onsernet har k<span class=\"_ _b\"></span>ontroll, og er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>onsolidert til den dagen slik<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ontroll opph\u00f8rer<span class=\"_ _f\"></span>. Kontr<span class=\"_ _8\"></span>oll vil foreligge<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>n\u00e5r<span class=\"_ _8\"></span> konsernet<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>har<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>makt til \u00e5 styr<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> datterselskapet, er<span class=\"_ _b\"></span> eksponert for<span class=\"_ _8\"></span> eller har<span class=\"_ _b\"></span> rettighet til <span class=\"_ _b\"></span>variabel avkastning fr<span class=\"_ _b\"></span>a datterselskapet<span class=\"_ _b\"></span> og kan p\u00e5virk<span class=\"_ _b\"></span>e st\u00f8rrelsen p\u00e5<span class=\"_ _b\"></span> avkastningen i datterselskapet.<span class=\"_ _b\"></span> Dersom konsernet har<span class=\"_ _b\"></span> kontr<span class=\"_ _b\"></span>oll, men eier mindre<span class=\"_ _b\"></span> enn 100 % <span class=\"_ _3\"></span>av datterselskapene,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> selskapene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>ortsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> innregnet linje<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> linje med <span class=\"_ _b\"></span>100 %, mens<span class=\"_ _b\"></span> minoritetenes andel av r<span class=\"_ _b\"></span>esultat etter skattek<span class=\"_ _b\"></span>ostnad, andel <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> totalresultatet<span class=\"_ _8\"></span> og <span class=\"_ _3\"></span>andel av egenk<span class=\"_ _8\"></span>apitalen blir presentert p\u00e5 egne<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>linjer<span class=\"_ _b\"></span>. Pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _8\"></span> desember<span class=\"_ _8\"></span> 2022 er det<span class=\"_ _8\"></span> ingen selskaper som er<span class=\"_ _b\"></span> konsolidert i k<span class=\"_ _b\"></span>onsernet med bak<span class=\"_ _b\"></span>grunn i reglene <span class=\"_ _b\"></span>om \u00e5 ha<span class=\"_ _b\"></span> \u00abde<span class=\"_ _b\"></span> facto k<span class=\"_ _b\"></span>ontroll\u00bb, <span class=\"_ _b\"></span>som betyr at k<span class=\"_ _b\"></span>onsernet har &lt; <span class=\"_ _b\"></span>50 % eierskap,<span class=\"_ _b\"></span> men i kraft av<span class=\"_ _b\"></span> eiersammensetningen i realiteten lik<span class=\"_ _b\"></span>evel har k<span class=\"_ _b\"></span>ontroll. Resultatet fra<span class=\"_ _b\"></span> tilkny<span class=\"_ _3\"></span>ttede og fellesk<span class=\"_ _b\"></span>ontrollerte selsk<span class=\"_ _8\"></span>aper<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>blir<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>l\u00f8pende presentert som en del av konsernets<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>resultat<span class=\"_ _8\"></span> og presenteres<span class=\"_ _8\"></span> etter egenkapitalmetoden.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Dette gjelder<span class=\"_ _8\"></span> eierandeler<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i selskaper<span class=\"_ _b\"></span> der konsernet sammen med andre<span class=\"_ _b\"></span> har bestemmende innflytelse (f<span class=\"_ _b\"></span>elleskontrollerte<span class=\"_ _8\"></span> selskaper),<span class=\"_ _b\"></span> og eier<span class=\"_ _b\"></span>andeler i selsk<span class=\"_ _b\"></span>aper hvor k<span class=\"_ _b\"></span>onsernet har<span class=\"_ _b\"></span> betydelig innfly<span class=\"_ _3\"></span>telse (tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> selskaper).<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Resultat<span class=\"_ _8\"></span> fra tilknyttede og fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _b\"></span> inng\u00e5r i r<span class=\"_ _b\"></span>esultat f\u00f8r<span class=\"_ _b\"></span> skatt, men <span class=\"_ _b\"></span>er ikk<span class=\"_ _b\"></span>e inkludert i k<span class=\"_ _b\"></span>onsernets <span class=\"_ _b\"></span>driftsresultat. Begge <span class=\"_ _b\"></span>disse kategoriene<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> presentert i note 6.<span class=\"_ _b\"></span> Mindre<span class=\"_ _b\"></span> eierandeler<span class=\"_ _b\"></span> i andre <span class=\"_ _b\"></span>selskaper <span class=\"_ _b\"></span>er presentert i note<span class=\"_ _b\"></span> 22. Disse<span class=\"_ _b\"></span> finansielle investeringene er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>balansef\u00f8rt til virk<span class=\"_ _b\"></span>elig verdi og b\u00e5de verdiendring og eventuelle gevinster/tap<span class=\"_ _b\"></span> er f\u00f8rt som andre poster i totalresultatet.Dersom en vesentlig del av konsernets<span class=\"_ _b\"></span> virksomhet er<span class=\"_ _b\"></span> solgt, av<span class=\"_ _3\"></span>talt solgt,<span class=\"_ _b\"></span> eller ved tap<span class=\"_ _b\"></span> av k<span class=\"_ _b\"></span>ontroll/betydelig innflytelse, presenteres<span class=\"_ _b\"></span> denne<span class=\"_ _b\"></span> virksomheten som \u00abIkk<span class=\"_ _b\"></span>e videref<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t virk<span class=\"_ _b\"></span>somhet\u00bb p\u00e5 egen linje i <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>esultatregnsk<span class=\"_ _8\"></span>apet og balansen. Med \u00abvesentlig\u00bb<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>menes<span class=\"_ _8\"></span> et eget<span class=\"_ _8\"></span> segment, eget<span class=\"_ _8\"></span> geografisk<span class=\"_ _b\"></span> omr\u00e5de eller <span class=\"_ _b\"></span>en betydelig eiendel.<span class=\"_ _b\"></span> Det<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> medf\u00f8r<span class=\"_ _8\"></span>er at<span class=\"_ _8\"></span> alle<span class=\"_ _8\"></span> andre<span class=\"_ _8\"></span> presenterte<span class=\"_ _8\"></span> tall <span class=\"_ _b\"></span>er eksklusiv<span class=\"_ _b\"></span> den \u00abIkk<span class=\"_ _b\"></span>e videref\u00f8rte<span class=\"_ _b\"></span> virksomheten\u00bb. Sammenligningstallene i resultatet blir omarbeidet og presentert med den \u00abIkke<span class=\"_ _b\"></span> videref\u00f8rte virksomheten\u00bb<span class=\"_ _b\"></span> samlet<span class=\"_ _b\"></span> p\u00e5 \u00e9n linje.<span class=\"_ _b\"></span> Sammenligningstall for<span class=\"_ _b\"></span> balansen og k<span class=\"_ _b\"></span>ontantstr\u00f8moppstillingen blir ikk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>tilsvarende <span class=\"_ _b\"></span>omarbeidet. Dersom virksomheter<span class=\"_ _b\"></span> eller eiendeler<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>utgj\u00f8r mindre<span class=\"_ _8\"></span> enn ett segment,<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>blir<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>avtalt solgt, skilles<span class=\"_ _b\"></span> eiendeler og gjeld ut p\u00e5 egne linjer i balansen som \u00abHoldt for salg\u00bb. R<span class=\"_ _b\"></span>esultatregnskap <span class=\"_ _b\"></span>og kontantstr<span class=\"_ _b\"></span>\u00f8m omarbeides ikk<span class=\"_ _b\"></span>e.1Anskaffelse<span class=\"_ _5c\"> </span>Allokering av<span class=\"_ _8\"></span> mer-/<span class=\"_ _b\"></span>mindreverdier<span class=\"_ _194\"> </span>Driftsinntekter<span class=\"_ _22d\"> </span>EBIT<span class=\"_ _8\"></span> (adj.)Oppkj\u00f8pte selsk<span class=\"_ _b\"></span>aperInnregnings-EierandelAnskaffelses-<span class=\"fc0\">ll</span>EtterF\u00f8r<span class=\"fc0\">ll</span>EtterF\u00f8rBel\u00f8p i mill.<span class=\"_ _b\"></span> NOKtidspunktetter kj\u00f8pk<span class=\"_ _8\"></span>ost<span class=\"fc0\">ll<span class=\"_ _162\"> </span></span>V<span class=\"_ _8\"></span>aremerk<span class=\"_ _8\"></span>er<span class=\"_ _14b\"> </span>Driftsmidler<span class=\"_ _71\"> </span>Annet<span class=\"_ _5f\"> </span><span class=\"wsf\">Utsatt skatt<span class=\"_ _1a3\"> </span></span>Goodwill<span class=\"fc0\">ll</span>overtagelseovertagelse<span class=\"fc0\">ll</span>overtagelseovertagelse2022Denali Ingredients,<span class=\"_ _b\"></span> Orkla Food Ingr<span class=\"_ _b\"></span>edients<span class=\"_ _1aa\"> </span>november<span class=\"_ _4c\"> </span><span class=\"ls11 ws22\">8<span class=\"_ _3\"></span>4 %<span class=\"_ _161\"> </span></span><span class=\"wse\">1 723<span class=\"_ _8d\"> </span></span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _81\"> </span>5<span class=\"_ _1c8\"> </span>(1)<span class=\"_ _130\"> </span><span class=\"wsc\">1 483<span class=\"_ _cb\"> </span></span>153<span class=\"_ _144\"> </span>905<span class=\"_ _160\"> </span>(6)<span class=\"_ _144\"> </span>114Healthspan Group,<span class=\"_ _b\"></span> Orkla Care<span class=\"_ _10a\"> </span><span class=\"ws2\">mars<span class=\"_ _22e\"> </span>100 %<span class=\"_ _b4\"> </span>771<span class=\"_ _155\"> </span>183<span class=\"_ _1a6\"> </span>-<span class=\"_ _1d0\"> </span>(17)<span class=\"_ _1b8\"> </span>(36)<span class=\"_ _13f\"> </span>489<span class=\"_ _137\"> </span>4<span class=\"_ _3\"></span>45<span class=\"_ _1b2\"> </span>93<span class=\"_ _13f\"> </span>(12)<span class=\"_ _15d\"> </span>(2)</span>Da Gr<span class=\"_ _b\"></span>asso, Orkla Consumer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Investments<span class=\"_ _1ba\"> </span><span class=\"ws2\">desember<span class=\"_ _7d\"> </span><span class=\"ls29 ws36\">74 %<span class=\"_ _13f\"> </span><span class=\"ls11 ws22\">197<span class=\"_ _1c8\"> </span></span></span>45<span class=\"_ _1a6\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _b2\"> </span>(9)<span class=\"_ _1e0\"> </span>167<span class=\"_ _16c\"> </span>0<span class=\"_ _224\"> </span>168<span class=\"_ _81\"> </span>0<span class=\"_ _152\"> </span>28</span>V<span class=\"_ _b\"></span>ester\u00e5len Marine Olje, Orkla<span class=\"_ _b\"></span> Care<span class=\"_ _127\"> </span><span class=\"ws2\">januar<span class=\"_ _4e\"> </span><span class=\"ls11 ws22\">95 %<span class=\"_ _1b8\"> </span></span>164<span class=\"_ _80\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _227\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _145\"> </span>109<span class=\"_ _1b2\"> </span>89<span class=\"_ _16c\"> </span>0<span class=\"_ _152\"> </span>11<span class=\"_ _16c\"> </span>0</span>Utkj\u00f8p minoritet<span class=\"_ _b\"></span> NIC NL, <span class=\"_ _b\"></span>Orkla Food Ingredients<span class=\"_ _22f\"> </span><span class=\"ls2\">64<span class=\"_ _8d\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _8d\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _133\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _1a6\"> </span>-</span>\u00d8vrige kj\u00f8p<span class=\"_ _230\"> </span>115<span class=\"_ _8d\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _1c8\"> </span>52Sum kj\u00f8p <span class=\"_ _b\"></span>gjeldfri basis<span class=\"_ _e3\"> </span><span class=\"wse\">3 034<span class=\"_ _1ae\"> </span></span>228<span class=\"_ _f9\"> </span>-<span class=\"_ _137\"> </span>(12)<span class=\"_ _1b8\"> </span>(46)<span class=\"_ _1ba\"> </span><span class=\"wse\">2 300</span>Kapitalinnsk<span class=\"_ _b\"></span>udd tilkny<span class=\"_ _3\"></span>ttet selskap<span class=\"_ _231\"> </span><span class=\"ws2\">19</span>Kj\u00f8p \u00f8vrige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ak<span class=\"_ _8\"></span>sjer<span class=\"_ _232\"> </span><span class=\"ws2\">29</span>A<span class=\"_ _b\"></span>vregning av betaling <span class=\"_ _b\"></span>gjennomf\u00f8rt i januar 2023<span class=\"_ _233\"> </span><span class=\"ls2\">17</span>Segmentfordelt<span class=\"_ _b\"></span> oppkj\u00f8p, gjeldfri basis (note 7)<span class=\"_ _234\"> </span><span class=\"wse\">3 099</span>Renteb\u00e6rende<span class=\"_ _b\"></span> gjeld oppkj\u00f8p<span class=\"_ _235\"> </span><span class=\"ws2\">(180)</span>2Kontantstr<span class=\"_ _b\"></span>\u00f8mef<span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>ekt oppkj\u00f8p2 9192021NutraQ<span class=\"_ _b\"></span>, Orkla<span class=\"_ _b\"></span> Care<span class=\"_ _dc\"> </span><span class=\"ws2\">juli<span class=\"_ _61\"> </span>100 %<span class=\"_ _1a4\"> </span></span><span class=\"ls11\">3 124<span class=\"_ _1ae\"> </span></span><span class=\"ws2\">400<span class=\"_ _1a6\"> </span>-<span class=\"_ _152\"> </span>11<span class=\"_ _c9\"> </span>(90)<span class=\"_ _14a\"> </span><span class=\"wse\">2 692<span class=\"_ _13f\"> </span></span>456<span class=\"_ _cc\"> </span><span class=\"ls13 ws15\">475<span class=\"_ _1b0\"> </span><span class=\"ls48 wse\">77<span class=\"_ _152\"> </span></span></span>88</span>Eastern Condiments, Orkla<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Foods<span class=\"_ _8\"></span> Europe<span class=\"_ _93\"> </span><span class=\"ws2\">april<span class=\"_ _c4\"> </span>67<span class=\"_ _8\"></span>,8 %<span class=\"_ _161\"> </span><span class=\"wse\">1 597<span class=\"_ _160\"> </span></span>67<span class=\"_ _3\"></span>7<span class=\"_ _1b2\"> </span>95<span class=\"_ _113\"> </span>(84)<span class=\"_ _e9\"> </span>(193<span class=\"_ _b\"></span>)<span class=\"_ _144\"> </span>980<span class=\"_ _144\"> </span>733<span class=\"_ _13f\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _3\"></span>4<span class=\"_ _1b2\"> </span></span>60<span class=\"_ _1af\"> </span>10</span>3New <span class=\"_ _b\"></span>Y<span class=\"_ _f\"></span>ork Pizza, Orkla<span class=\"_ _8\"></span> Consumer Investmentsaugust<span class=\"_ _7d\"> </span><span class=\"ls11 ws22\">75 %<span class=\"_ _7d\"> </span></span><span class=\"wsc\">1 456<span class=\"_ _155\"> </span></span>212<span class=\"_ _1a6\"> </span>-<span class=\"_ _15b\"> </span>(32)<span class=\"_ _15b\"> </span>(45)<span class=\"_ _7e\"> </span><span class=\"ws25\">1 150<span class=\"_ _144\"> </span></span>356<span class=\"_ _144\"> </span><span class=\"ls13 ws15\">457<span class=\"_ _155\"> </span><span class=\"ls48 wse\">44<span class=\"_ _ee\"> </span></span>57</span>N\u00f3i S\u00edr\u00edus, <span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>Confectioner<span class=\"_ _3\"></span>y<span class=\"_ _8\"></span> &amp; Snack<span class=\"_ _8\"></span>s<span class=\"_ _38\"> </span>juni<span class=\"_ _77\"> </span>100 %<span class=\"_ _1b8\"> </span>321<span class=\"_ _99\"> </span>59<span class=\"_ _1b8\"> </span>(88)<span class=\"_ _67\"> </span>-<span class=\"_ _1b0\"> </span>(6)<span class=\"_ _cb\"> </span>109<span class=\"_ _224\"> </span>162<span class=\"_ _1b2\"> </span>99<span class=\"_ _1af\"> </span>12<span class=\"_ _16c\"> </span>0Cak<span class=\"_ _b\"></span>e D\u00e9cor <span class=\"_ _b\"></span>og For <span class=\"_ _b\"></span>All Baking,  mai<span class=\"_ _22e\"> </span>100 %<span class=\"_ _236\"> </span><span class=\"ls11 ws22\">248<span class=\"_ _80\"> </span></span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _6c\"> </span>201<span class=\"_ _1c3\"> </span>121<span class=\"_ _152\"> </span>59<span class=\"_ _237\"> </span>15<span class=\"_ _16c\"> </span>5Orkla Food Ingr<span class=\"_ _b\"></span>edientsHans K<span class=\"_ _b\"></span>aspar<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>Orkla Food Ingredients<span class=\"_ _f8\"> </span>august<span class=\"_ _61\"> </span>100 %<span class=\"_ _1b8\"> </span>100<span class=\"_ _80\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _227\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _1b6\"> </span>73<span class=\"_ _152\"> </span>53<span class=\"_ _1b2\"> </span>86<span class=\"_ _16c\"> </span>6<span class=\"_ _237\"> </span>12Seagood Fort Deli, <span class=\"_ _b\"></span>Orkla Foods<span class=\"_ _b\"></span> Europe<span class=\"_ _11d\"> </span>mars<span class=\"_ _52\"> </span><span class=\"ls11 ws22\">80 %<span class=\"_ _1ae\"> </span></span>78<span class=\"_ _80\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _227\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _1c8\"> </span>65<span class=\"_ _1a\"> </span>76<span class=\"_ _af\"> </span>14<span class=\"_ _16c\"> </span>8<span class=\"_ _133\"> </span>1\u00d8vrige kj\u00f8p<span class=\"_ _238\"> </span>96<span class=\"_ _99\"> </span>23<span class=\"_ _1a6\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _1b0\"> </span>(5)<span class=\"_ _1a\"> </span>53Sum kj\u00f8p <span class=\"_ _b\"></span>gjeldfri basis<span class=\"_ _239\"> </span><span class=\"wse\">7 020<span class=\"_ _1b8\"> </span>1 371<span class=\"_ _f5\"> </span></span>7<span class=\"_ _208\"> </span>(105)<span class=\"_ _23a\"> </span>(339)<span class=\"_ _1ba\"> </span><span class=\"wse\">5 323</span>Kj\u00f8p \u00f8vrige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ak<span class=\"_ _8\"></span>sjer<span class=\"_ _23b\"> </span><span class=\"ws2\">10</span>1 <span class=\"_ _75\"> </span>Segmentfordelt<span class=\"_ _b\"></span> oppkj\u00f8p, gjeldfri basis (note 7)<span class=\"_ _42\"> </span><span class=\"wse\">7<span class=\"_ _8\"></span> 030</span>Renteb\u00e6rende<span class=\"_ _b\"></span> gjeld oppkj\u00f8p<span class=\"_ _23c\"> </span><span class=\"wse\">(1 219)</span>2 <span class=\"_ _14d\"> </span>2Kontantstr<span class=\"_ _b\"></span>\u00f8mef<span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>ekt oppkj\u00f8p5 811R<span class=\"_ _8\"></span>esultat f<span class=\"_ _8\"></span>\u00f8r <span class=\"_ _8\"></span>skatt i <span class=\"_ _8\"></span>oppkj\u00f8pte <span class=\"_ _b\"></span>selskaper utgj\u00f8r (innr<span class=\"_ _8\"></span>egnet bel\u00f8p<span class=\"_ _8\"></span> i Orkla<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> oppgitt i parantes): Denali Ingredients<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>108 mill.<span class=\"_ _8\"></span> kroner  (-6 mill.<span class=\"_ _8\"></span> kroner), Healthspan <span class=\"_ _b\"></span>-16 mill. kroner<span class=\"_ _b\"></span> (-4 mill. kroner),<span class=\"_ _8\"></span> Da <span class=\"_ _b\"></span>Grasso 29 mill.<span class=\"_ _b\"></span> kroner (0 mill.<span class=\"_ _8\"></span> kroner) <span class=\"_ _8\"></span>og V<span class=\"_ _b\"></span>ester\u00e5len Marine <span class=\"_ _b\"></span>Olje  9 mill.<span class=\"_ _8\"></span> kroner (9<span class=\"_ _8\"></span> mill. kr<span class=\"_ _8\"></span>oner). <span class=\"_ _3c\"></span>Tilsvar<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>vederlag for<span class=\"_ _b\"></span> egenkapitalen k<span class=\"_ _8\"></span>orrigert for<span class=\"_ _b\"></span> kontanter<span class=\"_ _8\"></span> og k<span class=\"_ _b\"></span>ontantekvivalenter<span class=\"_ _8\"></span>.  K<span class=\"_ _b\"></span>ontanter og k<span class=\"_ _b\"></span>ontantekvivalenter i <span class=\"_ _8\"></span>oppkj\u00f8pte selskaper<span class=\"_ _8\"></span> utgj\u00f8r <span class=\"_ _b\"></span>165 mill. kroner<span class=\"_ _b\"></span> i 2022 (464 mill. kr<span class=\"_ _8\"></span>oner i <span class=\"_ _8\"></span>2021). <span class=\"_ _8\"></span>Alle <span class=\"_ _b\"></span>oppkj\u00f8p er<span class=\"_ _8\"></span> gjennomf<span class=\"_ _8\"></span>\u00f8rt med k<span class=\"_ _8\"></span>ontantvederlag. <span class=\"_ _3c\"></span>Inkluderer<span class=\"_ _b\"></span> ogs\u00e5 kj\u00f8pet av<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>tyske<span class=\"_ _8\"></span> pizzakjedene St\u00fcckwerk,<span class=\"_ _b\"></span> Flying Pizza og Pizza<span class=\"_ _8\"></span> Planet <span class=\"_ _8\"></span>som ble kj\u00f8pt i <span class=\"_ _b\"></span>september og <span class=\"_ _b\"></span>oktober 2021.Balanser op<span class=\"_ _8\"></span>pkj\u00f8pte sel<span class=\"_ _8\"></span>skaper - vi<span class=\"_ _8\"></span>rk<span class=\"_ _b\"></span>elig v<span class=\"_ _8\"></span>erdi20222022 2022 Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _23d\"> </span><span class=\"ws3\">T<span class=\"_ _b\"></span>otal 2022</span>DenaliHealthspan\u00d8vrige oppkj\u00f8p<span class=\"_ _c9\"> </span><span class=\"ws3\">T<span class=\"_ _b\"></span>otal 2021</span>V<span class=\"_ _b\"></span>arige driftsmidler<span class=\"_ _23e\"> </span><span class=\"ws2\">534<span class=\"_ _8c\"> </span>331<span class=\"_ _f4\"> </span>80<span class=\"_ _8b\"> </span>123<span class=\"_ _1a9\"> </span>878</span>Immaterielle eiendeler<span class=\"_ _23f\"> </span><span class=\"ls13 ws15\">257<span class=\"_ _240\"> </span></span><span class=\"ws2\">-<span class=\"_ _8c\"> </span>186<span class=\"_ _164\"> </span>71<span class=\"_ _85\"> </span><span class=\"wse\">1 398</span></span>Eiendeler ved utsatt skatt<span class=\"_ _241\"> </span><span class=\"ws2\">2<span class=\"_ _242\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _ef\"> </span>2<span class=\"_ _117\"> </span>13</span>Andre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>langsiktige eiendeler<span class=\"_ _243\"> </span><span class=\"ws2\">22<span class=\"_ _f4\"> </span>20<span class=\"_ _242\"> </span>-<span class=\"_ _ef\"> </span>2<span class=\"_ _242\"> </span>-</span>V<span class=\"_ _b\"></span>arelager<span class=\"_ _235\"> </span>317<span class=\"_ _38\"> </span>184<span class=\"_ _8b\"> </span>125<span class=\"_ _ef\"> </span>8<span class=\"_ _8f\"> </span>466Fordringer<span class=\"_ _32\"> </span>230<span class=\"_ _83\"> </span>137<span class=\"_ _f8\"> </span>53<span class=\"_ _f8\"> </span>40<span class=\"_ _f2\"> </span>876Aksjer<span class=\"_ _b\"></span> i andre <span class=\"_ _b\"></span>selskaper<span class=\"_ _244\"> </span>1<span class=\"_ _242\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _245\"> </span>1<span class=\"_ _ef\"> </span>4Eiendeler<span class=\"_ _246\"> </span><span class=\"wse\">1 363<span class=\"_ _f2\"> </span></span>672<span class=\"_ _8f\"> </span><span class=\"ls48 wse\">444<span class=\"_ _f2\"> </span><span class=\"ls15 ws19\">247<span class=\"_ _84\"> </span></span><span class=\"ls2\">3 635</span></span>A<span class=\"_ _b\"></span>vsetninger<span class=\"_ _65\"> </span>(53<span class=\"_ _b\"></span>)<span class=\"_ _120\"> </span>(2)<span class=\"_ _80\"> </span>(37)<span class=\"_ _8f\"> </span>(14)<span class=\"_ _f0\"> </span>(399)Langsiktig gjeld,<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> renteb\u00e6rende<span class=\"_ _70\"> </span>(4)<span class=\"_ _247\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _15e\"> </span>(4)<span class=\"_ _8f\"> </span>(14)Kortsiktig <span class=\"_ _b\"></span>gjeld, ikk<span class=\"_ _b\"></span>e renteb\u00e6rende<span class=\"_ _17f\"> </span>(250)<span class=\"_ _91\"> </span>(102)<span class=\"_ _171\"> </span>(125)<span class=\"_ _d0\"> </span>(23<span class=\"_ _b\"></span>)<span class=\"_ _81\"> </span><span class=\"ws25\">(1 118)</span>1Minoriteter<span class=\"_ _31\"> </span>(297)<span class=\"_ _1b1\"> </span>(328)<span class=\"_ _247\"> </span>-<span class=\"_ _248\"> </span>31(407)Netto eiendeler<span class=\"_ _23d\"> </span><span class=\"ws2\">759<span class=\"_ _f3\"> </span><span class=\"ls26 ws2d\">240<span class=\"_ _f3\"> </span></span>282<span class=\"_ _1a9\"> </span>237<span class=\"_ _91\"> </span><span class=\"wse\">1 697</span></span>Goodwill<span class=\"_ _249\"> </span>2 300<span class=\"_ _f5\"> </span><span class=\"wsc\">1 483<span class=\"_ _8f\"> </span></span>489<span class=\"_ _f3\"> </span>328<span class=\"_ _f0\"> </span><span class=\"wse\">5 323</span>Inntektsf\u00f8ring ved endret<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ontroll i <span class=\"_ _3\"></span><span class=\"ws2\"> </span>(25)<span class=\"_ _247\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _8d\"> </span>(25)<span class=\"_ _242\"> </span>-Lofoten Marine OilAnskaffelsesk<span class=\"_ _b\"></span>ost gjeldsfri <span class=\"_ _3\"></span>basis<span class=\"_ _24a\"> </span><span class=\"wse\">3 034<span class=\"_ _85\"> </span>1 723<span class=\"_ _83\"> </span><span class=\"ws2\">771<span class=\"_ _f3\"> </span>540<span class=\"_ _1b1\"> </span></span>7 020</span>1 <span class=\"_ _75\"> </span>Utkj\u00f8p<span class=\"_ _b\"></span> av minoritetsinteresser i NIC<span class=\"_ _b\"></span> Nederland medf\u00f8rer <span class=\"_ _b\"></span>en net<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> reduk<span class=\"_ _8\"></span>sjon i minoritetsinteresser<span class=\"_ _8\"></span> kny<span class=\"_ _3\"></span>ttet til \u00f8vrige<span class=\"_ _8\"></span> oppkj\u00f8p.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-24-3": {
   "value": "Not<span class=\"_ _8\"></span>e 2 Gru<span class=\"_ _3\"></span>nn<span class=\"_ _3\"></span>lag f<span class=\"_ _b\"></span>o<span class=\"_ _8\"></span>r utarbei<span class=\"_ _b\"></span>dels<span class=\"_ _8\"></span>en a<span class=\"_ _f\"></span>vk<span class=\"_ _8\"></span>onse<span class=\"_ _3\"></span>rn<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>eg<span class=\"_ _3\"></span>nsk<span class=\"_ _3\"></span>ape<span class=\"_ _3\"></span>t Eiendelene i balansen r<span class=\"_ _b\"></span>egnskapsf\u00f8res<span class=\"_ _b\"></span> med utgangspunkt i anskaffelsesk<span class=\"_ _b\"></span>ost og denne vil i stor gr<span class=\"_ _b\"></span>ad v\u00e6re f\u00f8r<span class=\"_ _b\"></span>ende for vider<span class=\"_ _b\"></span>e behandling. Normalt vil anskaffelsesk<span class=\"_ _b\"></span>ost v\u00e6r<span class=\"_ _b\"></span>e den h\u00f8yeste verdien en eiendel kan f\u00f8res<span class=\"_ _b\"></span> opp til. A<span class=\"_ _b\"></span>vvik fra dette<span class=\"_ _b\"></span> er behandling <span class=\"_ _3\"></span>av finansielle<span class=\"_ _8\"></span> eiendeler<span class=\"_ _8\"></span> og <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>egnskapsmessige<span class=\"_ _8\"></span> sikringer<span class=\"_ _b\"></span>, som blir l\u00f8pende regnskapsf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t til virk<span class=\"_ _b\"></span>elig verdi.<span class=\"_ _8\"></span> Eiendeler som ikke<span class=\"_ _8\"></span> lenger forsv<span class=\"_ _b\"></span>arer sin verdi,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> skrevet<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>ned til gjenvinnbart bel\u00f8p. Gjenvinnbartbel\u00f8p er<span class=\"_ _b\"></span> det h\u00f8yeste av bruksverdi og salgsverdi fratrukk<span class=\"_ _b\"></span>et salgsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _b\"></span>. Som underliggende forutsetning f<span class=\"_ _b\"></span>or regnskapsf\u00f8ringen <span class=\"_ _b\"></span>er fortsatt drift.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>Fortsatt drift kan overordnet begrunnes i Orklas soliditet<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>med en egen-kapitalandel pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _b\"></span> desember<span class=\"_ _8\"></span> 2022 p\u00e5<span class=\"_ _b\"></span> 53,5 % <span class=\"_ _8\"></span>og finansielle<span class=\"_ _b\"></span> reser<span class=\"_ _3\"></span>ver<span class=\"_ _b\"></span> som meenn dekk<span class=\"_ _b\"></span>er k<span class=\"_ _b\"></span>onsernets <span class=\"_ _b\"></span>forpliktelser i k<span class=\"_ _b\"></span>ommende <span class=\"_ _b\"></span>12 m\u00e5neder<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>se note<span class=\"_ _b\"></span> 29.Eiendeler og gjeld er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>klassifisert som kortsiktige<span class=\"_ _8\"></span> n\u00e5r de<span class=\"_ _8\"></span> er en del av et<span class=\"_ _8\"></span> normalt <span class=\"_ _b\"></span>varekretsl\u00f8p,<span class=\"_ _b\"></span> n\u00e5r de<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> holdt prim\u00e6rt for<span class=\"_ _b\"></span> handelsform\u00e5l, n\u00e5r<span class=\"_ _b\"></span> de p\u00e5 balansedagen <span class=\"_ _b\"></span>er k<span class=\"_ _b\"></span>ontanter <span class=\"_ _b\"></span>og kontantekvivalenter<span class=\"_ _b\"></span> eller<span class=\"_ _b\"></span> n\u00e5r en ikk<span class=\"_ _b\"></span>e har <span class=\"_ _b\"></span>en ubetinget rett <span class=\"_ _b\"></span>til \u00e5 utsette betaling i minst <span class=\"_ _b\"></span>12 m\u00e5neder<span class=\"_ _f\"></span>. <span class=\"_ _8\"></span>Andre<span class=\"_ _b\"></span> poster er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>langsiktige.<span class=\"_ _8\"></span> Utby<span class=\"_ _3\"></span>tte blir f\u00f8rst<span class=\"_ _8\"></span> gjeld <span class=\"_ _3\"></span>n\u00e5r<span class=\"_ _b\"></span> det er formelt<span class=\"_ _8\"></span> vedtatt av generalforsamlingen.Alle bel\u00f8p<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> i mill. NOK <span class=\"_ _b\"></span>dersom ikke<span class=\"_ _b\"></span> annet er<span class=\"_ _b\"></span> angitt. <span class=\"_ _b\"></span>T<span class=\"_ _b\"></span>all i parentes <span class=\"_ _b\"></span>er k<span class=\"_ _b\"></span>ostnader eller<span class=\"_ _b\"></span> utbetalinger (k<span class=\"_ _b\"></span>ontantstr\u00f8m).<span class=\"_ _b\"></span> Morselskapets (<span class=\"_ _f\"></span>Orkla <span class=\"_ _8\"></span>AS<span class=\"_ _b\"></span>A) funksjonelle<span class=\"_ _b\"></span> valuta er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>NOK,<span class=\"_ _8\"></span> og konsernets<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>presentasjonsv<span class=\"_ _8\"></span>aluta er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>NOK.K<span class=\"_ _b\"></span>onsolider<span class=\"_ _8\"></span>ing a<span class=\"_ _b\"></span>v selskaper i k<span class=\"_ _b\"></span>onsern<span class=\"_ _8\"></span>et Konsernr<span class=\"_ _b\"></span>egnskapet viser det<span class=\"_ _b\"></span> samlede \u00f8k<span class=\"_ _b\"></span>onomiske<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>resultatet og den samlede<span class=\"_ _b\"></span> finansielle stillingen n\u00e5r morselskapet Orkla<span class=\"_ _b\"></span> AS<span class=\"_ _b\"></span>A og selskaper<span class=\"_ _b\"></span> der konsernet alene har k<span class=\"_ _b\"></span>ontroll <span class=\"_ _3\"></span>(<span class=\"_ _b\"></span>datterselskaper) <span class=\"_ _3\"></span>pr<span class=\"_ _8\"></span>esenteres<span class=\"_ _b\"></span> som \u00e9n \u00f8konomisk<span class=\"_ _b\"></span> enhet. Alle <span class=\"_ _b\"></span>selskapene <span class=\"_ _b\"></span>som innregnes har<span class=\"_ _b\"></span> beny<span class=\"_ _3\"></span>ttet k<span class=\"_ _b\"></span>onsistente prinsipper<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>og alle interne forhold mellom selskapene<span class=\"_ _b\"></span> er eliminert. I tillegg <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _b\"></span> og fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>presentert i <span class=\"_ _3\"></span>henhold til egenk<span class=\"_ _8\"></span>apitalmetoden,<span class=\"_ _8\"></span> mens eventuelle<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mindre<span class=\"_ _b\"></span> eiendeler i <span class=\"_ _3\"></span>andre<span class=\"_ _b\"></span> selskaper innregnes<span class=\"_ _8\"></span> til virk<span class=\"_ _b\"></span>elig verdi med <span class=\"_ _b\"></span>verdiendring f\u00f8rt <span class=\"_ _b\"></span>som andre poster<span class=\"_ _b\"></span> i totalresultatet.Eierandeler<span class=\"_ _b\"></span> i selskaper<span class=\"_ _b\"></span> der k<span class=\"_ _b\"></span>onsernet alene<span class=\"_ _b\"></span> har k<span class=\"_ _b\"></span>ontroll (<span class=\"_ _b\"></span>dat<span class=\"_ _3\"></span>terselskaper),<span class=\"_ _b\"></span> er<span class=\"_ _8\"></span> k<span class=\"_ _b\"></span>onsolider<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>100 % linje<span class=\"_ _8\"></span> f<span class=\"_ _8\"></span>or linje<span class=\"_ _b\"></span> i konsernr<span class=\"_ _8\"></span>egnskapet<span class=\"_ _8\"></span> fra<span class=\"_ _b\"></span> den <span class=\"_ _8\"></span>dagen k<span class=\"_ _b\"></span>onsernet har k<span class=\"_ _b\"></span>ontroll, og er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>onsolidert til den dagen slik<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ontroll opph\u00f8rer<span class=\"_ _f\"></span>. Kontr<span class=\"_ _8\"></span>oll vil foreligge<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>n\u00e5r<span class=\"_ _8\"></span> konsernet<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>har<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>makt til \u00e5 styr<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> datterselskapet, er<span class=\"_ _b\"></span> eksponert for<span class=\"_ _8\"></span> eller har<span class=\"_ _b\"></span> rettighet til <span class=\"_ _b\"></span>variabel avkastning fr<span class=\"_ _b\"></span>a datterselskapet<span class=\"_ _b\"></span> og kan p\u00e5virk<span class=\"_ _b\"></span>e st\u00f8rrelsen p\u00e5<span class=\"_ _b\"></span> avkastningen i datterselskapet.<span class=\"_ _b\"></span> Dersom konsernet har<span class=\"_ _b\"></span> kontr<span class=\"_ _b\"></span>oll, men eier mindre<span class=\"_ _b\"></span> enn 100 % <span class=\"_ _3\"></span>av datterselskapene,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> selskapene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>ortsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> innregnet linje<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> linje med <span class=\"_ _b\"></span>100 %, mens<span class=\"_ _b\"></span> minoritetenes andel av r<span class=\"_ _b\"></span>esultat etter skattek<span class=\"_ _b\"></span>ostnad, andel <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> totalresultatet<span class=\"_ _8\"></span> og <span class=\"_ _3\"></span>andel av egenk<span class=\"_ _8\"></span>apitalen blir presentert p\u00e5 egne<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>linjer<span class=\"_ _b\"></span>. Pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _8\"></span> desember<span class=\"_ _8\"></span> 2022 er det<span class=\"_ _8\"></span> ingen selskaper som er<span class=\"_ _b\"></span> konsolidert i k<span class=\"_ _b\"></span>onsernet med bak<span class=\"_ _b\"></span>grunn i reglene <span class=\"_ _b\"></span>om \u00e5 ha<span class=\"_ _b\"></span> \u00abde<span class=\"_ _b\"></span> facto k<span class=\"_ _b\"></span>ontroll\u00bb, <span class=\"_ _b\"></span>som betyr at k<span class=\"_ _b\"></span>onsernet har &lt; <span class=\"_ _b\"></span>50 % eierskap,<span class=\"_ _b\"></span> men i kraft av<span class=\"_ _b\"></span> eiersammensetningen i realiteten lik<span class=\"_ _b\"></span>evel har k<span class=\"_ _b\"></span>ontroll. Resultatet fra<span class=\"_ _b\"></span> tilkny<span class=\"_ _3\"></span>ttede og fellesk<span class=\"_ _b\"></span>ontrollerte selsk<span class=\"_ _8\"></span>aper<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>blir<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>l\u00f8pende presentert som en del av konsernets<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>resultat<span class=\"_ _8\"></span> og presenteres<span class=\"_ _8\"></span> etter egenkapitalmetoden.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Dette gjelder<span class=\"_ _8\"></span> eierandeler<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i selskaper<span class=\"_ _b\"></span> der konsernet sammen med andre<span class=\"_ _b\"></span> har bestemmende innflytelse (f<span class=\"_ _b\"></span>elleskontrollerte<span class=\"_ _8\"></span> selskaper),<span class=\"_ _b\"></span> og eier<span class=\"_ _b\"></span>andeler i selsk<span class=\"_ _b\"></span>aper hvor k<span class=\"_ _b\"></span>onsernet har<span class=\"_ _b\"></span> betydelig innfly<span class=\"_ _3\"></span>telse (tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> selskaper).<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Resultat<span class=\"_ _8\"></span> fra tilknyttede og fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _b\"></span> inng\u00e5r i r<span class=\"_ _b\"></span>esultat f\u00f8r<span class=\"_ _b\"></span> skatt, men <span class=\"_ _b\"></span>er ikk<span class=\"_ _b\"></span>e inkludert i k<span class=\"_ _b\"></span>onsernets <span class=\"_ _b\"></span>driftsresultat. Begge <span class=\"_ _b\"></span>disse kategoriene<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> presentert i note 6.<span class=\"_ _b\"></span> Mindre<span class=\"_ _b\"></span> eierandeler<span class=\"_ _b\"></span> i andre <span class=\"_ _b\"></span>selskaper <span class=\"_ _b\"></span>er presentert i note<span class=\"_ _b\"></span> 22. Disse<span class=\"_ _b\"></span> finansielle investeringene er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>balansef\u00f8rt til virk<span class=\"_ _b\"></span>elig verdi og b\u00e5de verdiendring og eventuelle gevinster/tap<span class=\"_ _b\"></span> er f\u00f8rt som andre poster i totalresultatet.Dersom en vesentlig del av konsernets<span class=\"_ _b\"></span> virksomhet er<span class=\"_ _b\"></span> solgt, av<span class=\"_ _3\"></span>talt solgt,<span class=\"_ _b\"></span> eller ved tap<span class=\"_ _b\"></span> av k<span class=\"_ _b\"></span>ontroll/betydelig innflytelse, presenteres<span class=\"_ _b\"></span> denne<span class=\"_ _b\"></span> virksomheten som \u00abIkk<span class=\"_ _b\"></span>e videref<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t virk<span class=\"_ _b\"></span>somhet\u00bb p\u00e5 egen linje i <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>esultatregnsk<span class=\"_ _8\"></span>apet og balansen. Med \u00abvesentlig\u00bb<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>menes<span class=\"_ _8\"></span> et eget<span class=\"_ _8\"></span> segment, eget<span class=\"_ _8\"></span> geografisk<span class=\"_ _b\"></span> omr\u00e5de eller <span class=\"_ _b\"></span>en betydelig eiendel.<span class=\"_ _b\"></span> Det<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> medf\u00f8r<span class=\"_ _8\"></span>er at<span class=\"_ _8\"></span> alle<span class=\"_ _8\"></span> andre<span class=\"_ _8\"></span> presenterte<span class=\"_ _8\"></span> tall <span class=\"_ _b\"></span>er eksklusiv<span class=\"_ _b\"></span> den \u00abIkk<span class=\"_ _b\"></span>e videref\u00f8rte<span class=\"_ _b\"></span> virksomheten\u00bb. Sammenligningstallene i resultatet blir omarbeidet og presentert med den \u00abIkke<span class=\"_ _b\"></span> videref\u00f8rte virksomheten\u00bb<span class=\"_ _b\"></span> samlet<span class=\"_ _b\"></span> p\u00e5 \u00e9n linje.<span class=\"_ _b\"></span> Sammenligningstall for<span class=\"_ _b\"></span> balansen og k<span class=\"_ _b\"></span>ontantstr\u00f8moppstillingen blir ikk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>tilsvarende <span class=\"_ _b\"></span>omarbeidet. Dersom virksomheter<span class=\"_ _b\"></span> eller eiendeler<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>utgj\u00f8r mindre<span class=\"_ _8\"></span> enn ett segment,<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>blir<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>avtalt solgt, skilles<span class=\"_ _b\"></span> eiendeler og gjeld ut p\u00e5 egne linjer i balansen som \u00abHoldt for salg\u00bb. R<span class=\"_ _b\"></span>esultatregnskap <span class=\"_ _b\"></span>og kontantstr<span class=\"_ _b\"></span>\u00f8m omarbeides ikk<span class=\"_ _b\"></span>e.Pri<span class=\"_ _8\"></span>nsip<span class=\"_ _8\"></span>per for om<span class=\"_ _8\"></span>regn<span class=\"_ _8\"></span>ing a<span class=\"_ _b\"></span>v utenla<span class=\"_ _8\"></span>ndsk v<span class=\"_ _8\"></span>alu<span class=\"_ _8\"></span>ta Inntekter og k<span class=\"_ _b\"></span>ostnader i dat<span class=\"_ _3\"></span>terselskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>med annen <span class=\"_ _3\"></span>funk<span class=\"_ _b\"></span>sjonell valuta enn morselskapet omr<span class=\"_ _b\"></span>egnes pr<span class=\"_ _b\"></span>. m\u00e5ned til <span class=\"_ _3\"></span>m\u00e5nedens gjennomsnittskurs<span class=\"_ _b\"></span> og omregningsdiffer<span class=\"_ _b\"></span>anser akkumuleres.<span class=\"_ _b\"></span> Balanseposter i <span class=\"_ _b\"></span>dat<span class=\"_ _3\"></span>terselskaper<span class=\"_ _b\"></span> med annen funksjonell valuta<span class=\"_ _b\"></span> omregnes til kursen p\u00e5 balansedagen. Omregnings-differanser<span class=\"_ _b\"></span> oppst\u00e5r<span class=\"_ _b\"></span> fra <span class=\"_ _b\"></span>to ulik<span class=\"_ _b\"></span>e f<span class=\"_ _b\"></span>orhold. Det f<span class=\"_ _8\"></span>\u00f8rste<span class=\"_ _8\"></span> skyldes<span class=\"_ _b\"></span> at resultatregnsk<span class=\"_ _8\"></span>ap<span class=\"_ _8\"></span> med annen <span class=\"_ _3\"></span>funk<span class=\"_ _8\"></span>sjonell valuta<span class=\"_ _b\"></span> enn <span class=\"_ _3\"></span>morselskapet<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>blir<span class=\"_ _b\"></span> omregnet til m\u00e5nedens gjennomsnittskurs, mens egenk<span class=\"_ _b\"></span>apitalen <span class=\"_ _3\"></span>blir omr<span class=\"_ _8\"></span>egnet til sluttkurs.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Det andre<span class=\"_ _b\"></span> skyldes at <span class=\"_ _3\"></span>\u00e5pningskurs<span class=\"_ _b\"></span> og slut<span class=\"_ _3\"></span>tk<span class=\"_ _8\"></span>urs<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> egenkapitalen er forskjellig.<span class=\"_ _b\"></span> N\u00e5r <span class=\"_ _b\"></span>gjennomsnittskurs i resultatet<span class=\"_ _b\"></span> og \u00e5pningskurs<span class=\"_ _b\"></span> p\u00e5 egenk<span class=\"_ _b\"></span>apitalen er ulik<span class=\"_ _b\"></span> sluttkurs, <span class=\"_ _b\"></span>oppst\u00e5r <span class=\"_ _b\"></span>det omregningsdiff<span class=\"_ _b\"></span>eranser i f<span class=\"_ _b\"></span>orklaring av utviklingen i egenkapitalen.<span class=\"_ _b\"></span> Omregningsdiffer<span class=\"_ _b\"></span>anser regnskapsf<span class=\"_ _b\"></span>\u00f8res <span class=\"_ _b\"></span>som andre poster<span class=\"_ _b\"></span> i totalresultatet.<span class=\"_ _b\"></span> Omregningsdiffer<span class=\"_ _b\"></span>anse knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til inn- <span class=\"_ _8\"></span>og utl\u00e5n i annen funk<span class=\"_ _b\"></span>sjonell valuta<span class=\"_ _b\"></span> utpekt <span class=\"_ _b\"></span>som net<span class=\"_ _3\"></span>toinvestering,<span class=\"_ _8\"></span> regnsk<span class=\"_ _8\"></span>apsf\u00f8res<span class=\"_ _b\"></span> ogs\u00e5<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>som andre<span class=\"_ _8\"></span> poster<span class=\"_ _8\"></span> i totalresultatet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Denne er<span class=\"_ _b\"></span> vist som egen <span class=\"_ _3\"></span>post.<span class=\"_ _b\"></span> Alle k<span class=\"_ _b\"></span>urser er<span class=\"_ _b\"></span> hentet fra<span class=\"_ _b\"></span> Norges Bank.Viktigste v<span class=\"_ _b\"></span>alutak<span class=\"_ _8\"></span>urser v<span class=\"_ _8\"></span>ed k<span class=\"_ _8\"></span>onsol<span class=\"_ _8\"></span>ider<span class=\"_ _8\"></span>ing mot n<span class=\"_ _8\"></span>orsk<span class=\"_ _b\"></span>e kroner Gjennom<span class=\"_ _8\"></span>snitt av m\u00e5<span class=\"_ _8\"></span>nedskursene<span class=\"_ _1a5\"> </span><span class=\"ls10 ws13\">Slut<span class=\"_ _3\"></span>tkurs pr<span class=\"_ _b\"></span>.<span class=\"_ _3\"></span> 31.<span class=\"_ _8\"></span>12<span class=\"_ _3\"></span>.</span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f3\"> </span>2022<span class=\"_ _38\"> </span>2021EUR<span class=\"_ _1cb\"> </span>10,10<span class=\"_ _f9\"> </span>10,16<span class=\"_ _f9\"> </span>10,51<span class=\"_ _1c2\"> </span>9,99SEK<span class=\"_ _159\"> </span>0,95<span class=\"_ _8f\"> </span>1,00<span class=\"_ _8e\"> </span>0,95<span class=\"_ _8d\"> </span>0,97DKK<span class=\"_ _124\"> </span>1,36<span class=\"_ _8f\"> </span>1,37<span class=\"_ _22b\"> </span>1,41<span class=\"_ _89\"> </span>1,34T<span class=\"_ _b\"></span>ransaksjoner<span class=\"_ _b\"></span> i utenlandsk <span class=\"_ _b\"></span>valuta regnsk<span class=\"_ _b\"></span>apsf\u00f8res <span class=\"_ _b\"></span>til dagskurs<span class=\"_ _b\"></span> p\u00e5 transak<span class=\"_ _b\"></span>sjonstidspunktet. Finansielle fordringer<span class=\"_ _b\"></span> og gjeld <span class=\"_ _3\"></span>i valuta<span class=\"_ _8\"></span> m\u00e5les til kursen <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> balansedagen, og eventuell gevinst/tap<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>esultatf\u00f8r<span class=\"_ _8\"></span>es som finansposter<span class=\"_ _b\"></span>. Andr<span class=\"_ _b\"></span>e pengeposter i valuta (for ek<span class=\"_ _b\"></span>sempel <span class=\"_ _3\"></span>kundef<span class=\"_ _8\"></span>ordringer<span class=\"_ _b\"></span> og leverand\u00f8rgjeld) pr<span class=\"_ _b\"></span>esenteres <span class=\"_ _b\"></span>til kursen p\u00e5 balansedagen,<span class=\"_ _b\"></span> og gevinst/tap<span class=\"_ _b\"></span> resultatf\u00f8r<span class=\"_ _b\"></span>es som driftsposter<span class=\"_ _b\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-30-3": {
   "value": "Pri<span class=\"_ _8\"></span>nsip<span class=\"_ _8\"></span>per for om<span class=\"_ _8\"></span>regn<span class=\"_ _8\"></span>ing a<span class=\"_ _b\"></span>v utenla<span class=\"_ _8\"></span>ndsk v<span class=\"_ _8\"></span>alu<span class=\"_ _8\"></span>ta Inntekter og k<span class=\"_ _b\"></span>ostnader i dat<span class=\"_ _3\"></span>terselskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>med annen <span class=\"_ _3\"></span>funk<span class=\"_ _b\"></span>sjonell valuta enn morselskapet omr<span class=\"_ _b\"></span>egnes pr<span class=\"_ _b\"></span>. m\u00e5ned til <span class=\"_ _3\"></span>m\u00e5nedens gjennomsnittskurs<span class=\"_ _b\"></span> og omregningsdiffer<span class=\"_ _b\"></span>anser akkumuleres.<span class=\"_ _b\"></span> Balanseposter i <span class=\"_ _b\"></span>dat<span class=\"_ _3\"></span>terselskaper<span class=\"_ _b\"></span> med annen funksjonell valuta<span class=\"_ _b\"></span> omregnes til kursen p\u00e5 balansedagen. Omregnings-differanser<span class=\"_ _b\"></span> oppst\u00e5r<span class=\"_ _b\"></span> fra <span class=\"_ _b\"></span>to ulik<span class=\"_ _b\"></span>e f<span class=\"_ _b\"></span>orhold. Det f<span class=\"_ _8\"></span>\u00f8rste<span class=\"_ _8\"></span> skyldes<span class=\"_ _b\"></span> at resultatregnsk<span class=\"_ _8\"></span>ap<span class=\"_ _8\"></span> med annen <span class=\"_ _3\"></span>funk<span class=\"_ _8\"></span>sjonell valuta<span class=\"_ _b\"></span> enn <span class=\"_ _3\"></span>morselskapet<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>blir<span class=\"_ _b\"></span> omregnet til m\u00e5nedens gjennomsnittskurs, mens egenk<span class=\"_ _b\"></span>apitalen <span class=\"_ _3\"></span>blir omr<span class=\"_ _8\"></span>egnet til sluttkurs.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Det andre<span class=\"_ _b\"></span> skyldes at <span class=\"_ _3\"></span>\u00e5pningskurs<span class=\"_ _b\"></span> og slut<span class=\"_ _3\"></span>tk<span class=\"_ _8\"></span>urs<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> egenkapitalen er forskjellig.<span class=\"_ _b\"></span> N\u00e5r <span class=\"_ _b\"></span>gjennomsnittskurs i resultatet<span class=\"_ _b\"></span> og \u00e5pningskurs<span class=\"_ _b\"></span> p\u00e5 egenk<span class=\"_ _b\"></span>apitalen er ulik<span class=\"_ _b\"></span> sluttkurs, <span class=\"_ _b\"></span>oppst\u00e5r <span class=\"_ _b\"></span>det omregningsdiff<span class=\"_ _b\"></span>eranser i f<span class=\"_ _b\"></span>orklaring av utviklingen i egenkapitalen.<span class=\"_ _b\"></span> Omregningsdiffer<span class=\"_ _b\"></span>anser regnskapsf<span class=\"_ _b\"></span>\u00f8res <span class=\"_ _b\"></span>som andre poster<span class=\"_ _b\"></span> i totalresultatet.<span class=\"_ _b\"></span> Omregningsdiffer<span class=\"_ _b\"></span>anse knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til inn- <span class=\"_ _8\"></span>og utl\u00e5n i annen funk<span class=\"_ _b\"></span>sjonell valuta<span class=\"_ _b\"></span> utpekt <span class=\"_ _b\"></span>som net<span class=\"_ _3\"></span>toinvestering,<span class=\"_ _8\"></span> regnsk<span class=\"_ _8\"></span>apsf\u00f8res<span class=\"_ _b\"></span> ogs\u00e5<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>som andre<span class=\"_ _8\"></span> poster<span class=\"_ _8\"></span> i totalresultatet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Denne er<span class=\"_ _b\"></span> vist som egen <span class=\"_ _3\"></span>post.<span class=\"_ _b\"></span> Alle k<span class=\"_ _b\"></span>urser er<span class=\"_ _b\"></span> hentet fra<span class=\"_ _b\"></span> Norges Bank.Viktigste v<span class=\"_ _b\"></span>alutak<span class=\"_ _8\"></span>urser v<span class=\"_ _8\"></span>ed k<span class=\"_ _8\"></span>onsol<span class=\"_ _8\"></span>ider<span class=\"_ _8\"></span>ing mot n<span class=\"_ _8\"></span>orsk<span class=\"_ _b\"></span>e kroner Gjennom<span class=\"_ _8\"></span>snitt av m\u00e5<span class=\"_ _8\"></span>nedskursene<span class=\"_ _1a5\"> </span><span class=\"ls10 ws13\">Slut<span class=\"_ _3\"></span>tkurs pr<span class=\"_ _b\"></span>.<span class=\"_ _3\"></span> 31.<span class=\"_ _8\"></span>12<span class=\"_ _3\"></span>.</span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f3\"> </span>2022<span class=\"_ _38\"> </span>2021EUR<span class=\"_ _1cb\"> </span>10,10<span class=\"_ _f9\"> </span>10,16<span class=\"_ _f9\"> </span>10,51<span class=\"_ _1c2\"> </span>9,99SEK<span class=\"_ _159\"> </span>0,95<span class=\"_ _8f\"> </span>1,00<span class=\"_ _8e\"> </span>0,95<span class=\"_ _8d\"> </span>0,97DKK<span class=\"_ _124\"> </span>1,36<span class=\"_ _8f\"> </span>1,37<span class=\"_ _22b\"> </span>1,41<span class=\"_ _89\"> </span>1,34T<span class=\"_ _b\"></span>ransaksjoner<span class=\"_ _b\"></span> i utenlandsk <span class=\"_ _b\"></span>valuta regnsk<span class=\"_ _b\"></span>apsf\u00f8res <span class=\"_ _b\"></span>til dagskurs<span class=\"_ _b\"></span> p\u00e5 transak<span class=\"_ _b\"></span>sjonstidspunktet. Finansielle fordringer<span class=\"_ _b\"></span> og gjeld <span class=\"_ _3\"></span>i valuta<span class=\"_ _8\"></span> m\u00e5les til kursen <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> balansedagen, og eventuell gevinst/tap<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>esultatf\u00f8r<span class=\"_ _8\"></span>es som finansposter<span class=\"_ _b\"></span>. Andr<span class=\"_ _b\"></span>e pengeposter i valuta (for ek<span class=\"_ _b\"></span>sempel <span class=\"_ _3\"></span>kundef<span class=\"_ _8\"></span>ordringer<span class=\"_ _b\"></span> og leverand\u00f8rgjeld) pr<span class=\"_ _b\"></span>esenteres <span class=\"_ _b\"></span>til kursen p\u00e5 balansedagen,<span class=\"_ _b\"></span> og gevinst/tap<span class=\"_ _b\"></span> resultatf\u00f8r<span class=\"_ _b\"></span>es som driftsposter<span class=\"_ _b\"></span>.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Salg av selskaper<span class=\"_ _8\"></span> N\u00e5r en virk<span class=\"_ _b\"></span>somhet <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> solgt, m\u00e5les gevinsten som forskjellen mellom salgssum og virksomhetens<span class=\"_ _b\"></span> bokf\u00f8rte egenkapital,<span class=\"_ _b\"></span> redusert med eventuelle <span class=\"_ _b\"></span>gjenst\u00e5ende merverdier knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til virksomheten.<span class=\"_ _8\"></span> P\u00e5dratte salgsutgifter<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>reduser<span class=\"_ _8\"></span>e gevinsten/<span class=\"_ _f\"></span>\u00f8ke tapet.<span class=\"_ _b\"></span> Akkumulerte omregningsdiffer<span class=\"_ _8\"></span>anser og eventuelle<span class=\"_ _8\"></span> sikringsreserver knyt<span class=\"_ _3\"></span>tet til den solgte<span class=\"_ _b\"></span> virksomheten, vil bli <span class=\"_ _3\"></span>resultatf<span class=\"_ _8\"></span>\u00f8rt som en del av gevinsten/tapet med tilsvarende<span class=\"_ _8\"></span> motpost f\u00f8rt som <span class=\"_ _3\"></span>andre<span class=\"_ _b\"></span> poster i totalresultatet.<span class=\"_ _8\"></span> Gevinsten vil bli <span class=\"_ _3\"></span>rapportert f\u00f8r<span class=\"_ _8\"></span> skatt, og virk<span class=\"_ _8\"></span>somhetens tilh\u00f8r<span class=\"_ _8\"></span>ende sk<span class=\"_ _8\"></span>att vil bli <span class=\"_ _3\"></span>resultatf<span class=\"_ _8\"></span>\u00f8rt p\u00e5 skattelinjen. Summen av gevinst og skatt speiler<span class=\"_ _8\"></span> den reelle gevinsten.<span class=\"_ _8\"></span> Dersom den solgte virk<span class=\"_ _b\"></span>somheten <span class=\"_ _3\"></span> <span class=\"_ _3c\"></span>kvalifiser<span class=\"_ _8\"></span>er for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> bli <span class=\"_ _3\"></span>f\u00f8rt som <span class=\"_ _8\"></span>\u00abIkk<span class=\"_ _8\"></span>e vider<span class=\"_ _8\"></span>ef\u00f8rt virksomhet\u00bb,<span class=\"_ _b\"></span> vil alle effektene<span class=\"_ _8\"></span> rundt gevinsten  <span class=\"_ _3c\"></span>samles p\u00e5 linjen for <span class=\"_ _8\"></span>\u00abIkke<span class=\"_ _b\"></span> videref\u00f8rt virksomhet\u00bb<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i resultatregnsk<span class=\"_ _8\"></span>apet.Virksomhetssammenslutninger<span class=\"_ _b\"></span> Virksomhetssammenslutninger<span class=\"_ _b\"></span> er regnskapsf\u00f8rt ved bruk av overtagelsesmetoden. V<span class=\"_ _b\"></span>ed oppkj\u00f8p av datterselskap<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _8\"></span>etas en virk<span class=\"_ _b\"></span>elig verdianalyse, og eiendeler<span class=\"_ _b\"></span> og gjeld <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> vurdert til virk<span class=\"_ _8\"></span>elig  <span class=\"_ _3c\"></span>verdi ved oppkj\u00f8pet.<span class=\"_ _8\"></span> Residualverdien i oppkj\u00f8pet vil utgj\u00f8re goodwill. Oppkj\u00f8pet<span class=\"_ _8\"></span> blir r<span class=\"_ _8\"></span>egnskapsf\u00f8rt fr<span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>det tidspunktet k<span class=\"_ _b\"></span>onsernet har k<span class=\"_ _b\"></span>ontroll. Kontr<span class=\"_ _8\"></span>olltidspunktet <span class=\"_ _8\"></span>er normalt det tidspunktet avtalen trer i kraft og alle offentlige<span class=\"_ _8\"></span> godkjennelser foreligger<span class=\"_ _f\"></span>, og vil normalt v\u00e6re<span class=\"_ _b\"></span> et<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> av<span class=\"_ _3\"></span>taletidspunktet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Dersom det er<span class=\"_ _8\"></span> minoritetsinteresser i det oppkj\u00f8pte selsk<span class=\"_ _8\"></span>apet, vil disse <span class=\"_ _8\"></span>f\u00e5 <span class=\"_ _8\"></span>sin andel av henf<span class=\"_ _8\"></span>\u00f8rte <span class=\"_ _8\"></span>eiendeler <span class=\"_ _8\"></span>og gjeld,<span class=\"_ _b\"></span> med unntak av <span class=\"_ _8\"></span>goodwill. <span class=\"_ _b\"></span>Tr<span class=\"_ _8\"></span>ansaksjoner<span class=\"_ _b\"></span> med minoriteter <span class=\"_ _b\"></span>vil bli regnskapsf\u00f8rt mot <span class=\"_ _8\"></span>egenkapitalen.<span class=\"_ _8\"></span> I selskaper<span class=\"_ _b\"></span> der k<span class=\"_ _b\"></span>onsernet allerede hadde<span class=\"_ _b\"></span> eierinteresser<span class=\"_ _8\"></span> f\u00f8r konserndannelsen,<span class=\"_ _b\"></span> vil verdiendring <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> tidligere eierandeler<span class=\"_ _8\"></span> resultatf\u00f8res.<span class=\"_ _8\"></span> Konsernets<span class=\"_ _b\"></span> egenkapital vil <span class=\"_ _b\"></span>s\u00e5ledes bli p\u00e5virket<span class=\"_ _8\"></span> av at<span class=\"_ _8\"></span> eiendelene<span class=\"_ _b\"></span> reprises som <span class=\"_ _b\"></span>om hele kj\u00f8pet ble gjort p\u00e5 dette<span class=\"_ _8\"></span> tids <span class=\"_ _3c\"></span>punktet.<span class=\"_ _8\"></span> Samme prosedyre vil i prinsippet <span class=\"_ _3\"></span>bli gjennomf\u00f8rt ved etablering av et<span class=\"_ _8\"></span> felleskontr<span class=\"_ _8\"></span>ollert selskap<span class=\"_ _8\"></span> og ved et kj\u00f8p av et tilknyttet selskap.<span class=\"_ _8\"></span> Det<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> er imidlertid ikke \u00e5 anse som virk<span class=\"_ _b\"></span>somhetssammenslutninger,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>ordi konsernet ikk<span class=\"_ _8\"></span>e oppn\u00e5r<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ontroll.<span class=\"_ _8\"></span> Oppkj\u00f8ps-k<span class=\"_ _8\"></span>ostnader (M&amp;A) <span class=\"_ _8\"></span>og p\u00e5f\u00f8lgende<span class=\"_ _8\"></span> integrasjonsk<span class=\"_ _b\"></span>ostnader f\u00f8res<span class=\"_ _b\"></span> som \u00abAndr<span class=\"_ _8\"></span>e k<span class=\"_ _b\"></span>ostnader\u00bb.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Egenkapitalmetoden Investeringer i <span class=\"_ _b\"></span>tilkny<span class=\"_ _3\"></span>ttede <span class=\"_ _8\"></span>selskaper<span class=\"_ _8\"></span> representer<span class=\"_ _8\"></span>er investeringer<span class=\"_ _8\"></span> i selsk<span class=\"_ _8\"></span>aper hvor<span class=\"_ _8\"></span> Orkla-k<span class=\"_ _8\"></span>onsernet gjennom sin eierposisjon har betydelig <span class=\"_ _3\"></span>innflytelse. V<span class=\"_ _b\"></span>anligvis gjelder<span class=\"_ _8\"></span> dette selskaper<span class=\"_ _8\"></span> som er<span class=\"_ _b\"></span> eiet 20\u201350 %.<span class=\"_ _b\"></span> Felleskontrollerte <span class=\"_ _b\"></span>selskaper (joint <span class=\"_ _b\"></span>ventures) representerer<span class=\"_ _8\"></span> investeringer i selskaper<span class=\"_ _8\"></span> hvor k<span class=\"_ _b\"></span>onsernet, sammen med andr<span class=\"_ _8\"></span>e, har<span class=\"_ _8\"></span> bestemmende innflytelse. B\u00e5de<span class=\"_ _b\"></span>  <span class=\"_ _3c\"></span>tilknyttede selskaper<span class=\"_ _8\"></span> og felleskontr<span class=\"_ _8\"></span>ollerte selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>regnsk<span class=\"_ _8\"></span>apsf\u00f8res<span class=\"_ _8\"></span> etter egenkapitalmetoden.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Konsernet presenterer<span class=\"_ _b\"></span> sin <span class=\"_ _3\"></span>andel av selskapenes<span class=\"_ _8\"></span> resultater etter sk<span class=\"_ _8\"></span>att og minoriteter p\u00e5 en egen linje i<span class=\"_ _3\"></span> resultatregnsk<span class=\"_ _8\"></span>apet, <span class=\"_ _8\"></span>og akkumulerte bokf<span class=\"_ _8\"></span>\u00f8rte resultater<span class=\"_ _b\"></span> blir tillagt andelen p\u00e5<span class=\"_ _b\"></span> \u00e9n linje i balansen. Eventuelle merverdier som skal avskrives, fratr<span class=\"_ _8\"></span>ekkes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>resultatet<span class=\"_ _8\"></span> etter samme<span class=\"_ _8\"></span> prinsipper som for<span class=\"_ _8\"></span> selskaper<span class=\"_ _b\"></span> som k<span class=\"_ _8\"></span>onsolideres. <span class=\"_ _b\"></span>Goodwill avskrives ikk<span class=\"_ _8\"></span>e. Mottatt utbytte f\u00f8res<span class=\"_ _b\"></span> mot andelen i balansen og <span class=\"_ _b\"></span>oppfat<span class=\"_ _3\"></span>tes<span class=\"_ _8\"></span> som <span class=\"_ _b\"></span>tilbakebetaling av k<span class=\"_ _8\"></span>apital. Balansever<span class=\"_ _8\"></span>dien  <span class=\"_ _3c\"></span>r<span class=\"_ _8\"></span>epresenterer opprinnelig kostpris<span class=\"_ _8\"></span> tillagt akkumulerte resultater frem til dags<span class=\"_ _8\"></span> dato, fratrukk<span class=\"_ _b\"></span>et eventuell avskrivning av merverdier<span class=\"_ _8\"></span> og akkumulert mottatt utbytte. I tillegg <span class=\"_ _b\"></span>er andelen av <span class=\"_ _b\"></span>eventuelle omregningsdiffer<span class=\"_ _8\"></span>anser <span class=\"_ _8\"></span>og andre<span class=\"_ _8\"></span> egenk<span class=\"_ _8\"></span>apitaltransaksjoner<span class=\"_ _b\"></span> hensyntat<span class=\"_ _3\"></span>t.<span class=\"_ _b\"></span> En  <span class=\"_ _3c\"></span>eventuell nedskrivning av andelens<span class=\"_ _b\"></span> verdi vil bli pr<span class=\"_ _8\"></span>esentert p\u00e5 <span class=\"_ _b\"></span>samme linje.Tilk<span class=\"_ _8\"></span>nyt<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span>ede og fel<span class=\"_ _b\"></span>lesk<span class=\"_ _8\"></span>ontr<span class=\"_ _8\"></span>oll<span class=\"_ _8\"></span>er<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span>e selsk<span class=\"_ _8\"></span>aper Orklas 42,6<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>% eierandel i Jotun er presentert som tilkny<span class=\"_ _3\"></span>ttet selsk<span class=\"_ _8\"></span>ap,<span class=\"_ _8\"></span> se eget avsnitt. <span class=\"_ _b\"></span>Orkla har<span class=\"_ _b\"></span> i tillegg noen mindre<span class=\"_ _b\"></span> tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og fellesk<span class=\"_ _b\"></span>ontrollerte  selskaper<span class=\"_ _f\"></span>.Tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> og fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e selv<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>apporterer<span class=\"_ _8\"></span> etter IFRS,<span class=\"_ _b\"></span> blir <span class=\"_ _b\"></span>omregnet f\u00f8r<span class=\"_ _b\"></span> innregning i k<span class=\"_ _b\"></span>onsernet. Orkla<span class=\"_ _b\"></span> har ingen betingede<span class=\"_ _b\"></span> forpliktelser<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>verk<span class=\"_ _8\"></span>en alene<span class=\"_ _8\"></span> eller<span class=\"_ _b\"></span> sammen med andre<span class=\"_ _b\"></span> investorer<span class=\"_ _b\"></span>, i <span class=\"_ _b\"></span>tilkny<span class=\"_ _3\"></span>ttede og fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _f\"></span>.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Orkla har<span class=\"_ _b\"></span> forretningsomr\u00e5der<span class=\"_ _8\"></span> som r<span class=\"_ _8\"></span>apporteringssegmenter<span class=\"_ _8\"></span>, <span class=\"_ _b\"></span>og rapporteringssegmentene sammenfaller med <span class=\"_ _b\"></span>den m\u00e5ten Orklas ledergruppe<span class=\"_ _b\"></span> (chief<span class=\"_ _8\"></span> oper<span class=\"_ _8\"></span>ating decision mak<span class=\"_ _b\"></span>er) i konsernet f\u00e5r innr<span class=\"_ _8\"></span>apportert tall fra<span class=\"_ _b\"></span> forretningsomr\u00e5dene<span class=\"_ _b\"></span> med unntak av at <span class=\"_ _b\"></span>Orkla Foods Europe<span class=\"_ _b\"></span> og Orkla India<span class=\"_ _b\"></span> rapporteres for<span class=\"_ _8\"></span>el\u00f8pig som <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>t r<span class=\"_ _8\"></span>apporteringssegment internt. Se<span class=\"_ _b\"></span> for <span class=\"_ _8\"></span>\u00f8vrig ogs\u00e5<span class=\"_ _b\"></span> k<span class=\"_ _8\"></span>ommentarer knyttet til <span class=\"_ _b\"></span>Orkla Consumer<span class=\"_ _b\"></span> &amp; Financial Investments i denne<span class=\"_ _8\"></span> noten. Salgsinntektene <span class=\"_ _b\"></span>er fordelt<span class=\"_ _8\"></span> p\u00e5 <span class=\"_ _b\"></span>geografiske<span class=\"_ _8\"></span> mark<span class=\"_ _8\"></span>eder med utgangspunkt i k<span class=\"_ _8\"></span>undens plassering.<span class=\"_ _8\"></span> Regnskapsprinsippene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> segmentrapportering er de samme<span class=\"_ _8\"></span> som for k<span class=\"_ _8\"></span>onsernregnskapet<span class=\"_ _8\"></span> for \u00f8vrig. Prising av transak<span class=\"_ _8\"></span>sjoner mellom ulike segmenter<span class=\"_ _b\"></span> er gjort p\u00e5 markedsmessige<span class=\"_ _8\"></span> vilk\u00e5r<span class=\"_ _b\"></span>. Orkla<span class=\"_ _8\"></span> AS<span class=\"_ _8\"></span>A yter tjenester til k<span class=\"_ _8\"></span>onsernselskapene, og disse<span class=\"_ _b\"></span> tjenestene blir fakturert etter omtalte<span class=\"_ _8\"></span> prinsipper.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>IFRS<span class=\"_ _b\"></span> 15 <span class=\"_ _b\"></span>\u00abDriftsinntekter fra<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>ontrakter<span class=\"_ _8\"></span> med kunder\u00bb<span class=\"_ _8\"></span> etabler<span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>et teoretisk<span class=\"_ _8\"></span> rammeverk<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span> innregning <span class=\"_ _8\"></span>og m\u00e5ling av k<span class=\"_ _b\"></span>onsernets inntekter i merk<span class=\"_ _b\"></span>evarevirksomheten <span class=\"_ _b\"></span>og i Hydro P<span class=\"_ _8\"></span>ower<span class=\"_ _b\"></span>. Inntektsf\u00f8ringstidspunkt bestemmes<span class=\"_ _b\"></span> gjennom en f<span class=\"_ _8\"></span>emstegsmodell hvor hovedpunktene<span class=\"_ _b\"></span> er identifisering av<span class=\"_ _b\"></span> en kundek<span class=\"_ _8\"></span>ontrakt,<span class=\"_ _8\"></span> identifisering av <span class=\"_ _8\"></span>separate<span class=\"_ _8\"></span> leveringsforpliktelser<span class=\"_ _b\"></span>, fastsettelse av<span class=\"_ _8\"></span> transak<span class=\"_ _b\"></span>sjonspris, allok<span class=\"_ _8\"></span>ering av <span class=\"_ _8\"></span>transak<span class=\"_ _8\"></span>sjonsprisen p\u00e5 <span class=\"_ _b\"></span>separate leveringsforpliktelser<span class=\"_ _8\"></span> og inntektsf\u00f8ring <span class=\"_ _b\"></span>ved oppfyllelse av<span class=\"_ _b\"></span> leveringsforpliktelsene. Med innregning menes<span class=\"_ _8\"></span> n\u00e5r <span class=\"_ _8\"></span>et bel\u00f8p<span class=\"_ _8\"></span> sk<span class=\"_ _8\"></span>al tas<span class=\"_ _8\"></span> til inntekt<span class=\"_ _8\"></span> og med m\u00e5ling hvor<span class=\"_ _b\"></span> mye som <span class=\"_ _8\"></span>skal inntektsf\u00f8res.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Et foretak<span class=\"_ _b\"></span> oppfyller en leveringsforpliktelse ved \u00e5 overf\u00f8re<span class=\"_ _8\"></span> kontroll av den avtalte var<span class=\"_ _8\"></span>en eller tjenesten til kunden og inntekt blir inntektsf\u00f8rt <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> tidspunktet for<span class=\"_ _8\"></span> oppfyllelse av<span class=\"_ _b\"></span> leveringsforpliktelsen. Salgsinntekter fr<span class=\"_ _8\"></span>a merk<span class=\"_ _8\"></span>evarevirk<span class=\"_ _b\"></span>somheten er presentert etter fr<span class=\"_ _8\"></span>adrag for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>abatter<span class=\"_ _8\"></span>, merverdiavgift og andre typer<span class=\"_ _8\"></span> offentlige avgifter som f<span class=\"_ _b\"></span>.eks. sukk<span class=\"_ _b\"></span>er<span class=\"_ _3\"></span>var<span class=\"_ _8\"></span>eavgift. Konsernet<span class=\"_ _8\"></span> omsetter <span class=\"_ _8\"></span>varer<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>tjenester i mange ulik<span class=\"_ _b\"></span>e mark<span class=\"_ _8\"></span>eder<span class=\"_ _b\"></span>. Salgsinntekter <span class=\"_ _8\"></span>fra Hydr<span class=\"_ _8\"></span>o P<span class=\"_ _b\"></span>ower  best\u00e5r av<span class=\"_ _b\"></span> salg av <span class=\"_ _8\"></span>elektrisk kr<span class=\"_ _8\"></span>aft som inntektsf<span class=\"_ _8\"></span>\u00f8res<span class=\"_ _8\"></span> ved levering.<span class=\"_ _b\"></span> Driftsinntekter <span class=\"_ _8\"></span>fra Financial Investments<span class=\"_ _b\"></span> utgj\u00f8r i all hovedsak leieinntekter<span class=\"_ _b\"></span> fra utleie<span class=\"_ _8\"></span> av eiendom samt<span class=\"_ _8\"></span> salg av<span class=\"_ _8\"></span> boliger <span class=\"_ _b\"></span>som utvikles og bygges<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>Orkla Financial Investments. Leieinntektene innr<span class=\"_ _8\"></span>egnes l\u00f8pende<span class=\"_ _8\"></span> over<span class=\"_ _b\"></span> leieperioden. V<span class=\"_ _b\"></span>ederlag kny<span class=\"_ _3\"></span>ttet <span class=\"_ _b\"></span>til boligprosjekter inntektsf\u00f8res<span class=\"_ _b\"></span> ved overlevering av<span class=\"_ _8\"></span> boligen, <span class=\"_ _b\"></span>og i utviklings- og byggeperioden f<span class=\"_ _8\"></span>\u00f8res<span class=\"_ _8\"></span> p\u00e5l\u00f8pte prosjektutgifter<span class=\"_ _8\"></span> som varelager<span class=\"_ _b\"></span>.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>V<span class=\"_ _b\"></span>arekostnader<span class=\"_ _8\"></span> p\u00e5l\u00f8per i <span class=\"_ _b\"></span>takt med solgte <span class=\"_ _b\"></span>varer <span class=\"_ _8\"></span>etter <span class=\"_ _8\"></span>en prismessig <span class=\"_ _8\"></span>\u00abf\u00f8rst inn f<span class=\"_ _8\"></span>\u00f8rst ut\u00bb<span class=\"_ _b\"></span>  <span class=\"_ _3c\"></span>tiln\u00e6rming.<span class=\"_ _8\"></span> Endringer i <span class=\"_ _3\"></span>beholdning av egenproduserte<span class=\"_ _8\"></span> varer<span class=\"_ _8\"></span> vil v\u00e6re<span class=\"_ _b\"></span> tiln\u00e6rmet <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>esultat-n\u00f8ytral <span class=\"_ _3\"></span>ut<span class=\"_ _8\"></span> fra en fullk<span class=\"_ _8\"></span>ostprising. V<span class=\"_ _b\"></span>areforbruk<span class=\"_ _b\"></span>et er korr<span class=\"_ _8\"></span>elert til salget, og periodisering av  <span class=\"_ _3c\"></span>var<span class=\"_ _8\"></span>eforbruk<span class=\"_ _8\"></span>et skjer<span class=\"_ _8\"></span>  <span class=\"_ _3c\"></span>gjennom endringer<span class=\"_ _8\"></span> i varelager<span class=\"_ _b\"></span>. Dette gjelder b\u00e5de for<span class=\"_ _8\"></span> innkj\u00f8pte r\u00e5varer<span class=\"_ _8\"></span> og for<span class=\"_ _8\"></span> handelsvarer<span class=\"_ _b\"></span>. Innkj\u00f8pte varer<span class=\"_ _b\"></span> er ikke en k<span class=\"_ _8\"></span>ostnad, det<span class=\"_ _8\"></span> er f\u00f8rst n\u00e5r v<span class=\"_ _8\"></span>arene<span class=\"_ _8\"></span> settes i <span class=\"_ _3\"></span>pr<span class=\"_ _8\"></span>oduksjon at var<span class=\"_ _8\"></span>eforbruk<span class=\"_ _8\"></span>et oppst\u00e5r<span class=\"_ _b\"></span>.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>L\u00f8nn omfatter alle typer<span class=\"_ _8\"></span> godtgj\u00f8relser til egne<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ansatte i konsernet og k<span class=\"_ _8\"></span>ostnadsf\u00f8res<span class=\"_ _8\"></span> n\u00e5r den opptjenes. Or<span class=\"_ _8\"></span>din\u00e6r l\u00f8nn kan v\u00e6re b\u00e5de fastl\u00f8nn og timebasert l\u00f8nn og opptjenes og utbetales l\u00f8pende.<span class=\"_ _b\"></span> Feriel\u00f8nn opptjenes p\u00e5<span class=\"_ _8\"></span> basis av<span class=\"_ _b\"></span> ordin\u00e6r l\u00f8nn <span class=\"_ _b\"></span>og utbetales normalt i feriem\u00e5nedene<span class=\"_ _8\"></span>  <span class=\"_ _5\"></span>etterf\u00f8lgende \u00e5r<span class=\"_ _b\"></span>. Eventuelle bonuser<span class=\"_ _b\"></span> opptjenes <span class=\"_ _b\"></span>og beregnes p\u00e5 bak<span class=\"_ _b\"></span>grunn av ulike resultat<span class=\"_ _3\"></span>m\u00e5l, og utbetales etterskuddsvis.<span class=\"_ _8\"></span> Arbeidsgiveravgift beregnes<span class=\"_ _8\"></span> og kostnadsf\u00f8r<span class=\"_ _8\"></span>es for<span class=\"_ _b\"></span> alle <span class=\"_ _8\"></span>l\u00f8nnsr<span class=\"_ _8\"></span>elaterte<span class=\"_ _b\"></span> kostnader<span class=\"_ _b\"></span> og betales normalt <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>tersk<span class=\"_ _8\"></span>uddsvis annenhver<span class=\"_ _8\"></span> m\u00e5ned. P<span class=\"_ _8\"></span>ensjoner opptjenes<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>henhold til egne<span class=\"_ _8\"></span> regler<span class=\"_ _b\"></span>, se note 12.<span class=\"_ _b\"></span> \u00d8vrige l\u00f8nnskostnader<span class=\"_ _8\"></span> omfatter i hovedsak godtgj\u00f8relse<span class=\"_ _8\"></span> til styret, og opptjenes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>l\u00f8pende<span class=\"_ _8\"></span> ut fra egne<span class=\"_ _8\"></span> av<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> godkjent av generalforsamlingen.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Opsjoner til ledende ansatte verdsettes<span class=\"_ _8\"></span> baser<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> p\u00e5 opsjonens virk<span class=\"_ _b\"></span>elige verdi p\u00e5 tildelingstidspunktet. <span class=\"_ _b\"></span>Ved <span class=\"_ _8\"></span>verdsettelse benyttes Black-Scholes<span class=\"_ _b\"></span> modellen. Kostnaden <span class=\"_ _8\"></span>ved opsjonen periodiseres over<span class=\"_ _8\"></span> den periode de ansatte opptjener rett til \u00e5 motta opsjonene. Opsjonsk<span class=\"_ _8\"></span>ostnadene k<span class=\"_ _b\"></span>ostnadsf\u00f8res <span class=\"_ _b\"></span>som l\u00f8nn med motpost i egenkapitalen.<span class=\"_ _8\"></span> Arbeidsgiver<span class=\"_ _8\"></span>avgift p\u00e5 ak<span class=\"_ _b\"></span>sjeopsjonsordninger relatert <span class=\"_ _8\"></span>til diff<span class=\"_ _8\"></span>eransen mellom utstedelseskurs<span class=\"_ _8\"></span> og mark<span class=\"_ _b\"></span>edspris p\u00e5 aksjen ved \u00e5rets<span class=\"_ _8\"></span> slutt, er avsatt i forhold til <span class=\"_ _3\"></span>hv<span class=\"_ _8\"></span>a som er<span class=\"_ _8\"></span> opptjent.Salg av ak<span class=\"_ _b\"></span>sjer til ansatte <span class=\"_ _b\"></span>til under markedsver<span class=\"_ _8\"></span>di regnskapsf<span class=\"_ _8\"></span>\u00f8res<span class=\"_ _8\"></span> ved at <span class=\"_ _b\"></span>differansen mellom  mark<span class=\"_ _8\"></span>edsverdi p\u00e5 ak<span class=\"_ _b\"></span>sjene og kj\u00f8pspris<span class=\"_ _b\"></span> blir l\u00f8nnskostnad.Orkla har tidliger<span class=\"_ _8\"></span>e hatt en L<span class=\"_ _f\"></span>TI-ordning <span class=\"_ _3\"></span>hvor<span class=\"_ _8\"></span> siste tildeling skjedde<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> generalforsamlingen i 2020. Kostnadene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyttet til ordningen kostnadsf\u00f8res<span class=\"_ _b\"></span> over opptjeningstiden. P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>I en <span class=\"ff4 ws2\">innskuddsbasert pensjonsplan</span> <span class=\"_ _3\"></span>har<span class=\"_ _8\"></span> foretak<span class=\"_ _b\"></span>et <span class=\"_ _3\"></span>ansv<span class=\"_ _8\"></span>aret for<span class=\"_ _8\"></span> \u00e5 yte et avtalt tilskudd til den ansattes pensjonsbeholdning.<span class=\"_ _8\"></span> Den fremtidige<span class=\"_ _8\"></span> pensjonen er<span class=\"_ _b\"></span> avhengig av bidragenes <span class=\"_ _b\"></span>st\u00f8rrelse og avkastningen p\u00e5<span class=\"_ _8\"></span> pensjonssparingen. N\u00e5r<span class=\"_ _8\"></span> innskuddene<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> betalt gjenst\u00e5r ingen <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span>tterligere<span class=\"_ _8\"></span>  betalingsforpliktelser<span class=\"_ _8\"></span> knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til innskuddspensjonen,<span class=\"_ _b\"></span> og det<span class=\"_ _8\"></span> foreligger<span class=\"_ _b\"></span> ingen forpliktelse \u00e5<span class=\"_ _8\"></span>  <span class=\"_ _5\"></span>balansef\u00f8re. P<span class=\"_ _b\"></span>ensjonskostnaden f<span class=\"_ _8\"></span>or innskuddsplaner<span class=\"_ _b\"></span> vil v<span class=\"_ _8\"></span>\u00e6re lik<span class=\"_ _b\"></span> periodens innskudd <span class=\"_ _8\"></span>til de<span class=\"_ _8\"></span> ansattes pensjonssparing.I en <span class=\"ff4 ws2\">y<span class=\"_ _3\"></span>telsesbasert pensjonsplan</span> har foretak<span class=\"_ _b\"></span>et gitt de ansatte et l\u00f8fte om et fremtidig pensjons-niv\u00e5,<span class=\"_ _8\"></span> normalt angitt i prosent av<span class=\"_ _b\"></span> sluttl\u00f8nn ved pensjonstidspunktet.<span class=\"_ _8\"></span> Foretak<span class=\"_ _8\"></span>et har<span class=\"_ _8\"></span> ansvaret<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span> st\u00f8rrelsen p\u00e5 den fremtidige pensjonsytelsen, og den \u00f8k<span class=\"_ _8\"></span>onomisk<span class=\"_ _8\"></span>e ver<span class=\"_ _8\"></span>dien av denne forpliktelsen m\u00e5<span class=\"_ _8\"></span> resultat- <span class=\"_ _b\"></span>og balansef\u00f8res.Den p\u00e5l\u00f8pte forpliktelsen beregnes etter en line\u00e6r opptjeningsmodell,<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>m\u00e5les som n\u00e5verdien av de<span class=\"_ _8\"></span> estimerte fremtidige pensjonsutbetalinger som er<span class=\"_ _b\"></span> opptjent <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>balansedagen. Den balansef\u00f8rte nettoforpliktelsen utgj\u00f8r<span class=\"_ _b\"></span> summen av p\u00e5l\u00f8pt pensjonsf<span class=\"_ _8\"></span>orpliktelse minus<span class=\"_ _b\"></span> virk<span class=\"_ _8\"></span>elig verdi av eventuelle tilknyttede pensjonsmidler<span class=\"_ _b\"></span>.Endringer i forpliktelsen for ytelsesplaner som skyldes<span class=\"_ _b\"></span> endringer i <span class=\"_ _3\"></span>pensjonsplaner<span class=\"_ _b\"></span>, resultatf\u00f8r<span class=\"_ _8\"></span>es i sin helhet for de endringene<span class=\"_ _b\"></span> som gir en eventuell umiddelbar fripoliserett. Estimatavvik f\u00f8r<span class=\"_ _8\"></span>es mot egenkapitalen gjennom totalresultatet<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>perioden de<span class=\"_ _8\"></span> oppst\u00e5r<span class=\"_ _b\"></span>. Disk<span class=\"_ _8\"></span>onteringseffekten av pensjons <span class=\"_ _5\"></span>forpliktelsen <span class=\"_ _8\"></span>og forventet avkastning p\u00e5<span class=\"_ _b\"></span> pensjonsmidler presenteres<span class=\"_ _b\"></span> net<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> under <span class=\"_ _b\"></span>\u00abAndre finansk<span class=\"_ _b\"></span>ostnader\u00bb i r<span class=\"_ _8\"></span>esultatregnskapet.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Andre<span class=\"_ _8\"></span> driftsk<span class=\"_ _b\"></span>ostnader regnskapsf<span class=\"_ _8\"></span>\u00f8res n\u00e5r<span class=\"_ _b\"></span> de p\u00e5l\u00f8per<span class=\"_ _b\"></span> og utgj\u00f8r k<span class=\"_ _b\"></span>ostnadsar<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> som ikk<span class=\"_ _b\"></span>e  klassifiseres<span class=\"_ _8\"></span> p\u00e5 linjene<span class=\"_ _8\"></span> for<span class=\"_ _b\"></span> varek<span class=\"_ _b\"></span>ostnader<span class=\"_ _8\"></span>, l\u00f8nnsk<span class=\"_ _b\"></span>ostnader eller<span class=\"_ _b\"></span> av- og nedskrivninger<span class=\"_ _b\"></span>.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>\u00abAndre<span class=\"_ _8\"></span> inntekter\u00bb og \u00abAndre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ostnader\u00bb er presentert etter k<span class=\"_ _8\"></span>onsernets segmentf<span class=\"_ _8\"></span>ordelte<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>resultat EBIT<span class=\"_ _b\"></span> (adj.) og inneholder poster<span class=\"_ _b\"></span> som M&amp;A-kostnader<span class=\"_ _b\"></span> (oppkj\u00f8psk<span class=\"_ _b\"></span>ostnader),  <span class=\"_ _291\"></span>restrukturerings- og integrasjons <span class=\"_ _291\"></span>kostnader<span class=\"_ _f\"></span>, eventuelle st\u00f8rre<span class=\"_ _b\"></span> gevinster og nedskrivninger p\u00e5 b\u00e5de<span class=\"_ _b\"></span> materielle og immaterielle<span class=\"_ _8\"></span> eiendeler<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>samt andre poster<span class=\"_ _8\"></span> som k<span class=\"_ _8\"></span>un i begrenset <span class=\"_ _b\"></span>grad er  <span class=\"_ _5\"></span>utsagnskraftige til \u00e5<span class=\"_ _b\"></span> forklare<span class=\"_ _8\"></span>  <span class=\"_ _291\"></span>l\u00f8pende l\u00f8nnsomhet.<span class=\"_ _b\"></span> M&amp;A-k<span class=\"_ _8\"></span>ostnader gjelder<span class=\"_ _8\"></span> kostnader<span class=\"_ _8\"></span> ved oppkj\u00f8p av selsk<span class=\"_ _8\"></span>aper som ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kan balansef\u00f8res<span class=\"_ _b\"></span> sammen <span class=\"_ _3\"></span>med aksjene.<span class=\"_ _8\"></span> Dette gjelder b\u00e5de gjennomf\u00f8rte<span class=\"_ _8\"></span> og ikke<span class=\"_ _8\"></span> gjennomf\u00f8rte oppkj\u00f8p.<span class=\"_ _8\"></span> P<span class=\"_ _8\"></span>eriodisering av k<span class=\"_ _b\"></span>ostnader ved <span class=\"_ _b\"></span>salg av selskap<span class=\"_ _b\"></span> inng\u00e5r ogs\u00e5<span class=\"_ _8\"></span> p\u00e5 <span class=\"_ _b\"></span>denne linjen, inntil <span class=\"_ _8\"></span>endelig salg blir gjennomf\u00f8rt. Da vil salgsk<span class=\"_ _b\"></span>ostnadene bli <span class=\"_ _3\"></span>innregnet<span class=\"_ _8\"></span> i gevinst-/tapsberegningen og  <span class=\"_ _291\"></span>presentert sammen <span class=\"_ _3\"></span>med denne.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Forpliktelser og eiendeler<span class=\"_ _b\"></span> ved <span class=\"_ _3\"></span>betalbar sk<span class=\"_ _8\"></span>att vurderes<span class=\"_ _b\"></span> til det <span class=\"_ _3\"></span>bel\u00f8pet som forventes betalt til eller mottatt fra skattemyndighetene.<span class=\"_ _8\"></span> Skattesatser og skatteregler som benyttes, er de<span class=\"_ _8\"></span> som er <span class=\"_ _b\"></span>vedtat<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>eller i hovedsak <span class=\"_ _8\"></span>vedtatt innen slutten av<span class=\"_ _8\"></span> rapporteringsperioden i de<span class=\"_ _b\"></span> landene hvor k<span class=\"_ _8\"></span>onsernet opererer<span class=\"_ _b\"></span> og genererer sk<span class=\"_ _8\"></span>attepliktige inntekter<span class=\"_ _8\"></span>.Forpliktelse og eiendel ved utsatt skatt er<span class=\"_ _8\"></span> beregnet for alle midlertidige forskjeller mellom regnskapsmessige<span class=\"_ _b\"></span> verdier i <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>onsernregnskapet og deres<span class=\"_ _8\"></span> skattemessig verdier<span class=\"_ _8\"></span> p\u00e5 eiendels- og gjeldsposter <span class=\"_ _b\"></span>samt p\u00e5 sk<span class=\"_ _8\"></span>attemessige underskudd.<span class=\"_ _b\"></span> For beregning av <span class=\"_ _b\"></span>eiendeler og f<span class=\"_ _8\"></span>orpliktelser ved utsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> skatt beny<span class=\"_ _3\"></span>ttes<span class=\"_ _8\"></span> de nominelle skattesatser<span class=\"_ _8\"></span> som forventes \u00e5 gjelde n\u00e5r eiendelen realiseres<span class=\"_ _b\"></span> eller forpliktelsen gj\u00f8res opp.Eiendel ved utsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> skatt p\u00e5 skattemessige<span class=\"_ _8\"></span> underskudd og <span class=\"_ _3\"></span>andre<span class=\"_ _b\"></span> skattereduserende midlertidige forskjeller<span class=\"_ _8\"></span> er innregnet i den grad det er<span class=\"_ _8\"></span> sannsynlig at disse kan anvendes mot fremtidige<span class=\"_ _8\"></span> skattepliktige inntekter<span class=\"_ _b\"></span>.Forpliktelse ved utsatt skatt kny<span class=\"_ _3\"></span>ttet til sjablongsk<span class=\"_ _8\"></span>att, kildeskatt og annen skatt <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utbytte er f\u00f8rt opp<span class=\"_ _8\"></span> p\u00e5 tilbakeholdte<span class=\"_ _b\"></span> overskudd <span class=\"_ _3\"></span>i tilknyttede selskaper<span class=\"_ _b\"></span> samt <span class=\"_ _3\"></span>utenlandsk<span class=\"_ _b\"></span>e datterselskaper n\u00e5r <span class=\"_ _b\"></span>det forventes at <span class=\"_ _8\"></span>det <span class=\"_ _8\"></span>vil bli betalt utbytte i overskuelig <span class=\"_ _8\"></span>fremtid.Forpliktelse <span class=\"_ _b\"></span>ved utsat<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>skatt p\u00e5 midlertidige <span class=\"_ _8\"></span>forskjeller knyttet til investeringer<span class=\"_ _b\"></span> i datterselskaper og tilknyttede selskaper<span class=\"_ _b\"></span> er f\u00f8rt opp n\u00e5r det er<span class=\"_ _b\"></span> sannsynlig <span class=\"_ _3\"></span>at forskjellen k<span class=\"_ _8\"></span>ommer til \u00e5 bli reversert <span class=\"_ _3\"></span>i oversk<span class=\"_ _8\"></span>uelig fremtid. Forpliktelse eller<span class=\"_ _8\"></span> eiendel ved utsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> skatt som oppst\u00e5r ved f\u00f8rstegangsinnr<span class=\"_ _8\"></span>egning av goodwill f\u00f8res ikk<span class=\"_ _8\"></span>e opp.Forpliktelse og eiendel ved utsatt skatt utlignes n\u00e5r det f\u00f8lger<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>lokale<span class=\"_ _b\"></span> skattereglene, og k<span class=\"_ _8\"></span>onsernet har <span class=\"_ _b\"></span>til hensikt \u00e5 benytte seg av<span class=\"_ _b\"></span> mulighetene til \u00e5<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>onsolidere <span class=\"_ _b\"></span>skatteposisjonene ved hjelp av<span class=\"_ _b\"></span> konsernbidrag <span class=\"_ _8\"></span>eller annen <span class=\"_ _b\"></span>skattekonsolidering.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Resultat pr<span class=\"_ _b\"></span>. ak<span class=\"_ _b\"></span>sje viser<span class=\"_ _8\"></span> hvor mye<span class=\"_ _b\"></span> periodens \u00e5rsresultat <span class=\"_ _8\"></span>etter minoriteter<span class=\"_ _8\"></span> utgj\u00f8r pr<span class=\"_ _b\"></span>. ak<span class=\"_ _b\"></span>sje og blir<span class=\"_ _8\"></span> beregnet ved \u00e5 divider<span class=\"_ _8\"></span>e \u00e5rsresultat etter minoriteter p\u00e5 gjennomsnittlig ek<span class=\"_ _8\"></span>sternt eide<span class=\"_ _8\"></span> aksjer gjennom perioden.Resultat pr<span class=\"_ _b\"></span>. ak<span class=\"_ _b\"></span>sje (adj.) viser<span class=\"_ _8\"></span> \u00e5rsresultat <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> minoriteter pr<span class=\"_ _f\"></span>. aksje<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>orrigert for<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>\u00abAndre<span class=\"_ _8\"></span> inntekter\u00bb<span class=\"_ _8\"></span> og \u00abAndre<span class=\"_ _8\"></span> kostnader\u00bb<span class=\"_ _b\"></span> et<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> estimert skatt for<span class=\"_ _8\"></span> disse to<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>regnskapspostene.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>P<span class=\"_ _b\"></span>oster som inng\u00e5r i <span class=\"_ _b\"></span>\u00abAndre inntekter\u00bb<span class=\"_ _b\"></span> og \u00abAndr<span class=\"_ _8\"></span>e k<span class=\"_ _b\"></span>ostnader\u00bb <span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>omtalt i note <span class=\"_ _8\"></span>14. Dersom <span class=\"_ _b\"></span>det oppst\u00e5r andre<span class=\"_ _8\"></span> poster av<span class=\"_ _8\"></span> spesiell k<span class=\"_ _8\"></span>arakter<span class=\"_ _8\"></span> p\u00e5 regnsk<span class=\"_ _8\"></span>apslinjene nedenf<span class=\"_ _8\"></span>or <span class=\"_ _b\"></span>selskapets driftsr<span class=\"_ _8\"></span>esultat, <span class=\"_ _b\"></span>vil disse <span class=\"_ _b\"></span>ogs\u00e5 bli korrigert <span class=\"_ _8\"></span>for<span class=\"_ _b\"></span>.Orkla har en opsjonsor<span class=\"_ _8\"></span>dning for ledende ansatte som vil kunne gi en mindre utvanningseffekt<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span> \u00f8vrige<span class=\"_ _8\"></span> aksjon\u00e6r<span class=\"_ _8\"></span>er<span class=\"_ _b\"></span>. <span class=\"_ _8\"></span>\u00abResultat pr<span class=\"_ _b\"></span>. ak<span class=\"_ _b\"></span>sje\u00bb og <span class=\"_ _b\"></span>\u00abresultat pr<span class=\"_ _b\"></span>. ak<span class=\"_ _8\"></span>sje (adj.)\u00bb<span class=\"_ _b\"></span> vises av<span class=\"_ _b\"></span> den grunn b\u00e5de med <span class=\"_ _b\"></span>og uten utvanningseffekt. Eventuell utvanningseff<span class=\"_ _8\"></span>ekt fr<span class=\"_ _8\"></span>emkommer<span class=\"_ _b\"></span> som diff<span class=\"_ _8\"></span>eranse mellom det antall <span class=\"_ _3\"></span>ak<span class=\"_ _b\"></span>sjer som kan er<span class=\"_ _3\"></span>verves ved ut\u00f8velse av utest\u00e5ende opsjoner<span class=\"_ _8\"></span> og det antall aksjer<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>kunne<span class=\"_ _8\"></span> v\u00e6rt erver<span class=\"_ _3\"></span>vet<span class=\"_ _8\"></span> til virk<span class=\"_ _8\"></span>elig verdi for det<span class=\"_ _8\"></span> vederlag som ytes for aksjer<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>kan erver<span class=\"_ _3\"></span>ves<span class=\"_ _8\"></span> baser<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> p\u00e5 utest\u00e5ende opsjoner<span class=\"_ _b\"></span>. Virk<span class=\"_ _8\"></span>elig verdi er beregnet ut fra<span class=\"_ _8\"></span> gjennomsnittlig b\u00f8rskurs<span class=\"_ _8\"></span> p\u00e5 <span class=\"_ _8\"></span>Orkla-aksjen <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> den aktuelle<span class=\"_ _8\"></span> perioden.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Goodwill og immaterielle<span class=\"_ _b\"></span> eiendeler med ubestemt levetid avskrives<span class=\"_ _b\"></span> ikke l\u00f8pende.<span class=\"_ _b\"></span> Disse eiendelene testes<span class=\"_ _b\"></span> der<span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>minst \u00e5rlig for ver<span class=\"_ _8\"></span>difall. I Orkla gj\u00f8res<span class=\"_ _b\"></span> det<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i 3. kvartal. I tilfelle det<span class=\"_ _8\"></span> foreligger<span class=\"_ _b\"></span> s\u00e6rlige indikasjoner p\u00e5 verdifall,<span class=\"_ _8\"></span> gjennomf\u00f8res<span class=\"_ _b\"></span> verdifallstester hyppigere. Kontant-str\u00f8mmer<span class=\"_ _8\"></span> knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til <span class=\"_ _8\"></span>eiendelene identifiser<span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>og neddisk<span class=\"_ _8\"></span>onteres.<span class=\"_ _8\"></span> Fremtidig k<span class=\"_ _8\"></span>ontantstr\u00f8m <span class=\"_ _8\"></span>er basert p\u00e5 gitte forutsetninger<span class=\"_ _8\"></span> (se egen tabell i denne noten) og enhetens vedtatte planer<span class=\"_ _b\"></span>. Dersom neddisk<span class=\"_ _8\"></span>ontert verdi av<span class=\"_ _b\"></span> fremtidige k<span class=\"_ _b\"></span>ontantstr\u00f8mmer <span class=\"_ _8\"></span>er laver<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>enn balansef\u00f8rt <span class=\"_ _8\"></span>verdi av <span class=\"_ _b\"></span>enhetens anvendte kapital,<span class=\"_ _b\"></span> gjennomf\u00f8res<span class=\"_ _8\"></span> nedskrivning til <span class=\"_ _b\"></span>gjenvinnbar<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> bel\u00f8p. Dersom neddisk<span class=\"_ _8\"></span>ontert verdi <span class=\"_ _b\"></span>er h\u00f8yere<span class=\"_ _8\"></span> enn anvendt k<span class=\"_ _8\"></span>apital, betyr<span class=\"_ _b\"></span> dette at <span class=\"_ _8\"></span>verdien av<span class=\"_ _8\"></span> den immaterielle<span class=\"_ _b\"></span> eiendelen eller goodwillen er<span class=\"_ _b\"></span> gjenvinnbar.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>I de<span class=\"_ _8\"></span> tilfellene neddisk<span class=\"_ _8\"></span>ontert verdi overstiger<span class=\"_ _8\"></span>  <span class=\"_ _291\"></span>anvendt kapital <span class=\"_ _3\"></span>med mindre enn 20 %, gj\u00f8r<span class=\"_ _8\"></span>es det<span class=\"_ _8\"></span> en yt<span class=\"_ _3\"></span>terliger<span class=\"_ _8\"></span>e sensitivitetsanalyse<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or \u00e5 sikr<span class=\"_ _8\"></span>e beregningen.<span class=\"_ _8\"></span> Anvendt kapital er definert gjennom presentasjonen av segmenter i note 7.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>I aktuelle tilfeller<span class=\"_ _8\"></span> gjennomg\u00e5s forutsetninger<span class=\"_ _8\"></span> og estimater p\u00e5 nytt, og det m\u00e5les i <span class=\"_ _3\"></span>hvor<span class=\"_ _8\"></span> stor gr<span class=\"_ _8\"></span>ad investeringen er robust i forhold til disse. Alternativt vil eiendelens<span class=\"_ _b\"></span> salgsverdi <span class=\"_ _3\"></span>beregnes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or \u00e5 se<span class=\"_ _8\"></span> om denne gir<span class=\"_ _b\"></span> st\u00f8t<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> til \u00e5 opprettholde bokf\u00f8rt verdi.V<span class=\"_ _b\"></span>aremerker<span class=\"_ _8\"></span> med <span class=\"_ _3\"></span>ubestemt levetid testes for<span class=\"_ _b\"></span> verdifall ved <span class=\"_ _3\"></span>at estimater<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> fremtidig salg av det aktuelle <span class=\"_ _b\"></span>varemerket<span class=\"_ _8\"></span> neddisk<span class=\"_ _8\"></span>onteres <span class=\"_ _b\"></span>og m\u00e5les opp<span class=\"_ _b\"></span> mot varemerk<span class=\"_ _b\"></span>ets bokf\u00f8rte <span class=\"_ _b\"></span>verdi. Dette blir<span class=\"_ _b\"></span> gjort ut fr<span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>en modell hvor <span class=\"_ _b\"></span>varemerkets<span class=\"_ _b\"></span> neddiskonterte <span class=\"_ _b\"></span>verdi blir kalkulert med <span class=\"_ _b\"></span>en prosentsats som indikerer<span class=\"_ _b\"></span> varemerkets<span class=\"_ _b\"></span> styrke. Denne styrk<span class=\"_ _b\"></span>en <span class=\"_ _3\"></span>ble<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>forutsatt ved kj\u00f8pet og videref<span class=\"_ _8\"></span>\u00f8res<span class=\"_ _8\"></span> i utgangspunktet ved verdifallstestingen.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Utgifter til forskning og utvikling (FoU) er utgifter konsernet p\u00e5drar<span class=\"_ _8\"></span> seg ved \u00e5 drive med forskning-<span class=\"_ _b\"></span> og utviklingsrelaterte aktiviteter<span class=\"_ _b\"></span>, <span class=\"_ _8\"></span>samt kartlegging av<span class=\"_ _8\"></span> ek<span class=\"_ _b\"></span>sisterende/nye<span class=\"_ _8\"></span> produkter<span class=\"_ _b\"></span>, produk<span class=\"_ _b\"></span>sjonsprosesser og lignende<span class=\"_ _b\"></span> i den hensikt \u00e5<span class=\"_ _8\"></span> sikre<span class=\"_ _b\"></span> fremtidig inntjening. Forskningsrelaterte utgifter<span class=\"_ _b\"></span> vil alltid bli kostnadsf<span class=\"_ _8\"></span>\u00f8rt dir<span class=\"_ _8\"></span>ekte, mens<span class=\"_ _8\"></span> utviklingsrelaterte utgifter<span class=\"_ _b\"></span> kan bli balansef\u00f8rt.<span class=\"_ _8\"></span> Det er<span class=\"_ _b\"></span> imidler<span class=\"_ _3\"></span>tid <span class=\"_ _b\"></span>stor usikkerhet<span class=\"_ _8\"></span> gjennom beslutningspr<span class=\"_ _8\"></span>osessen, <span class=\"_ _8\"></span>og det<span class=\"_ _8\"></span> faktum at kun <span class=\"_ _b\"></span>en liten andel av alle utviklingsprosjekter<span class=\"_ _b\"></span> ender med k<span class=\"_ _b\"></span>ommersielle produkter<span class=\"_ _b\"></span>, gj\u00f8r at<span class=\"_ _8\"></span> ingen prosjekter <span class=\"_ _b\"></span>ender med balansef\u00f8ring.<span class=\"_ _8\"></span> Samtidig vil utgifter<span class=\"_ _8\"></span> som <span class=\"_ _b\"></span>er aktuelle f<span class=\"_ _8\"></span>or balansef\u00f8ring,<span class=\"_ _8\"></span> v\u00e6re<span class=\"_ _8\"></span> relativt sm\u00e5.Utgifter til egenutviklede<span class=\"_ _b\"></span> eller spesialtilpassede IT<span class=\"_ _b\"></span>-systemer balansef\u00f8res og presenteres<span class=\"_ _b\"></span> som immaterielle eiendeler<span class=\"_ _b\"></span>.Utgifter knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til egenutvikling av varemerk<span class=\"_ _b\"></span>er og lignende (markedsf\u00f8ring) blir dir<span class=\"_ _8\"></span>ekte k<span class=\"_ _8\"></span>ostnadsf\u00f8rt og <span class=\"_ _b\"></span>vil aldri bli balansef\u00f8rt. Dette f<span class=\"_ _8\"></span>ordi identifikasjon <span class=\"_ _8\"></span>og sannsynliggj\u00f8ring av<span class=\"_ _b\"></span> de frem <span class=\"_ _5\"></span>tidige \u00f8konomisk<span class=\"_ _b\"></span>e fordelene<span class=\"_ _b\"></span> som skal tilfly<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> selskapet,<span class=\"_ _8\"></span> er for<span class=\"_ _8\"></span> usikre p\u00e5 lanserings-tidspunktet.Erver<span class=\"_ _3\"></span>v<span class=\"_ _8\"></span> av immaterielle verdier<span class=\"_ _8\"></span> gjennom oppkj\u00f8p balansef\u00f8res.<span class=\"_ _8\"></span> V<span class=\"_ _b\"></span>aremerker<span class=\"_ _8\"></span> som har eksistert <span class=\"ws2\"> </span>over lengr<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>tid og har<span class=\"_ _b\"></span> en sunn utvikling p\u00e5<span class=\"_ _8\"></span> oppkj\u00f8pstidspunktet,<span class=\"_ _b\"></span> har ubestemt levetid og avskrives ikk<span class=\"_ _b\"></span>e. Ubestemt levetid betyr<span class=\"_ _8\"></span> at <span class=\"_ _8\"></span>det p\u00e5 balansedagen ikk<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>er mulig \u00e5<span class=\"_ _8\"></span> estimer<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>den  perioden varemerk<span class=\"_ _b\"></span>et vil v\u00e6re<span class=\"_ _8\"></span> tilgjengelig for bruk. Andr<span class=\"_ _8\"></span>e identifiserte varemerk<span class=\"_ _b\"></span>er vil bli avskrevet <span class=\"_ _b\"></span>over forventet utnyttbar levetid, normalt <span class=\"_ _8\"></span>5\u201310 \u00e5r<span class=\"_ _b\"></span>. <span class=\"_ _8\"></span>\u00d8vrige immaterielle<span class=\"_ _b\"></span>  <span class=\"_ _291\"></span>eiendeler vil bli <span class=\"_ _3\"></span>avskrevet<span class=\"_ _8\"></span> over utnyt<span class=\"_ _3\"></span>tbar<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>levetid. Det er<span class=\"_ _8\"></span> s\u00e5ledes kun var<span class=\"_ _8\"></span>emerk<span class=\"_ _8\"></span>er som er<span class=\"_ _8\"></span> direkte<span class=\"_ _8\"></span> kj\u00f8pt eller indir<span class=\"_ _8\"></span>ekte kj\u00f8pt <span class=\"_ _b\"></span>gjennom erver<span class=\"_ _3\"></span>v<span class=\"_ _8\"></span> av <span class=\"_ _8\"></span>selskaper<span class=\"_ _8\"></span> som <span class=\"_ _b\"></span>er balansef\u00f8rt i k<span class=\"_ _8\"></span>onsernet, ikk<span class=\"_ _b\"></span>e egenutviklede. Goodwill er residualverdien mellom kj\u00f8pesum og <span class=\"_ _3\"></span>balansef\u00f8rte<span class=\"_ _8\"></span> verdier<span class=\"_ _8\"></span> i oppkj\u00f8pt virksomhet. <span class=\"ws2\"> </span>I goodwillbegrepet vil det<span class=\"_ _8\"></span> ligge betaling <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or synergier<span class=\"_ _f\"></span>, verdier knyttet til <span class=\"_ _3\"></span>ansatte, andre<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>immaterielle eiendeler<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>ikk<span class=\"_ _8\"></span>e kvalifiserer<span class=\"_ _b\"></span> til egen <span class=\"_ _3\"></span>balansef\u00f8ring,<span class=\"_ _8\"></span> fremtidig merinntjening, samt <span class=\"_ _8\"></span>det forhold at<span class=\"_ _8\"></span> utsatt sk<span class=\"_ _8\"></span>att ikk<span class=\"_ _8\"></span>e kan neddisk<span class=\"_ _b\"></span>onteres. Balansef<span class=\"_ _8\"></span>\u00f8rt goodwill k<span class=\"_ _b\"></span>ommer kun fr<span class=\"_ _8\"></span>a  <span class=\"_ _291\"></span>oppkj\u00f8pt virksomhet,<span class=\"_ _8\"></span> se note <span class=\"_ _8\"></span>18.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>V<span class=\"_ _b\"></span>arige driftsmidler omfatter eiendom,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>anlegg og utstyr som er<span class=\"_ _8\"></span> beregnet for produksjon,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>levering av varer<span class=\"_ _b\"></span> eller administrative form\u00e5l, og som har v<span class=\"_ _8\"></span>arig levetid. Disse balansef\u00f8res til k<span class=\"_ _8\"></span>ost fratrukk<span class=\"_ _b\"></span>et eventuelle<span class=\"_ _b\"></span> akkumulerte av- <span class=\"_ _8\"></span>og nedskrivninger<span class=\"_ _b\"></span>. Utgifter <span class=\"_ _b\"></span>til l\u00f8pende vedlik<span class=\"_ _b\"></span>ehold av driftsmidler<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ostnadsf\u00f8res<span class=\"_ _b\"></span> som driftskostnader<span class=\"_ _b\"></span>, mens st\u00f8rre<span class=\"_ _8\"></span> periodiske<span class=\"_ _8\"></span> vedlik<span class=\"_ _8\"></span>ehold og utskiftninger <span class=\"_ _b\"></span>eller forbedringer<span class=\"_ _8\"></span> tillegges<span class=\"_ _b\"></span> driftsmidlenes k<span class=\"_ _b\"></span>ostpris. Driftsmidler med ubegrenset<span class=\"_ _8\"></span>  levetid avskrives ikk<span class=\"_ _b\"></span>e (tomt <span class=\"_ _8\"></span>og lignende), mens<span class=\"_ _b\"></span> andre driftsmidler<span class=\"_ _b\"></span> avskrives line\u00e6rt over<span class=\"_ _8\"></span> utnyt<span class=\"_ _3\"></span>tbar<span class=\"_ _b\"></span> levetid. Utrangeringsverdi hensyntas<span class=\"_ _8\"></span> (<span class=\"_ _b\"></span>gjelder spesielt <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> eiendommer),<span class=\"_ _8\"></span> og  <span class=\"_ _5\"></span>avskrivningsplanen gjennomg\u00e5s \u00e5rlig.<span class=\"_ _8\"></span> Dersom det<span class=\"_ _8\"></span> finnes<span class=\"_ _8\"></span> indikasjoner p\u00e5<span class=\"_ _b\"></span> at et <span class=\"_ _b\"></span>driftsmiddel har falt i verdi,<span class=\"_ _8\"></span> blir driftsmiddelet nedskrevet til gjenvinnbar ver<span class=\"_ _8\"></span>di, dersom denne<span class=\"_ _b\"></span> er lavere enn regnskapsf<span class=\"_ _8\"></span>\u00f8rt verdi.V<span class=\"_ _b\"></span>ed en analyse av<span class=\"_ _b\"></span> virkelig <span class=\"_ _b\"></span>verdi i forbindelse<span class=\"_ _8\"></span> med oppkj\u00f8p<span class=\"_ _8\"></span> henf\u00f8res<span class=\"_ _b\"></span> mer-/mindrever<span class=\"_ _8\"></span>dier <span class=\"_ _b\"></span>til  <span class=\"_ _5\"></span>aktuelle eiendeler<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>slik at disse<span class=\"_ _b\"></span> blir balansef\u00f8rt til k<span class=\"_ _b\"></span>onsernets anskaff<span class=\"_ _8\"></span>elseskost.<span class=\"_ _b\"></span> Finansierings-utgifter ved tilvirkning av egne<span class=\"_ _b\"></span> driftsmidler balansef\u00f8res, se<span class=\"_ _8\"></span> note 15.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Det blir<span class=\"_ _8\"></span> ved k<span class=\"_ _b\"></span>ontraktsinng\u00e5else <span class=\"_ _8\"></span>vurdert om <span class=\"_ _b\"></span>en av<span class=\"_ _3\"></span>tale<span class=\"_ _b\"></span> inneholder et leief<span class=\"_ _8\"></span>orhold hvor k<span class=\"_ _b\"></span>onsernet  f\u00e5r <span class=\"_ _b\"></span>en rett til \u00e5 k<span class=\"_ _b\"></span>ontrollere bruk<span class=\"_ _b\"></span>en av <span class=\"_ _8\"></span>en identifisert eiendel.<span class=\"_ _8\"></span> For identifiserte<span class=\"_ _8\"></span> leieavtaler innregnes<span class=\"_ _8\"></span> eiendeler og tilh\u00f8rende<span class=\"_ _b\"></span> gjeld ved oppstar<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> av leieav<span class=\"_ _3\"></span>talen,<span class=\"_ _b\"></span> dvs. datoen som den  <span class=\"_ _5\"></span>underliggende eiendelen <span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>tilgjengelig for k<span class=\"_ _b\"></span>onsernet. Kortsiktige<span class=\"_ _8\"></span> avtaler p\u00e5 <span class=\"_ _b\"></span>12 m\u00e5neder <span class=\"_ _b\"></span>eller k<span class=\"_ _8\"></span>ortere <span class=\"_ _8\"></span>og avtaler med lav<span class=\"_ _8\"></span> ver<span class=\"_ _8\"></span>di blir ikk<span class=\"_ _b\"></span>e balansef\u00f8rt. For<span class=\"_ _b\"></span> disse avtalene blir<span class=\"_ _b\"></span> leiebetalingene resultatf\u00f8rt dir<span class=\"_ _8\"></span>ekte som annen driftskostnad.<span class=\"_ _b\"></span> Leieforpliktelsene<span class=\"_ _8\"></span> blir <span class=\"_ _8\"></span>ved k<span class=\"_ _8\"></span>ontraktsinng\u00e5else<span class=\"_ _8\"></span> m\u00e5lt til n\u00e5ver<span class=\"_ _8\"></span>dien av alle<span class=\"_ _b\"></span> fremtidige leie-betalinger<span class=\"_ _b\"></span>. Leiebetalingene inkluderer faste betalinger og eventuelle<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>betalinger<span class=\"_ _8\"></span> som varierer<span class=\"_ _8\"></span> med en indek<span class=\"_ _b\"></span>s eller<span class=\"_ _8\"></span> en r<span class=\"_ _8\"></span>entesats, men ikk<span class=\"_ _b\"></span>e v<span class=\"_ _8\"></span>ariable leiebetalinger<span class=\"_ _8\"></span> som avhenger<span class=\"_ _b\"></span> av bruken av<span class=\"_ _b\"></span> eiendelen. I <span class=\"_ _b\"></span>tillegg inkluderer leiebetalinger r<span class=\"_ _8\"></span>estverdigarantier<span class=\"_ _b\"></span>, kj\u00f8psopsjoner<span class=\"_ _b\"></span> og eventuelle<span class=\"_ _8\"></span> terminerings <span class=\"_ _5\"></span>utgifter.<span class=\"_ _b\"></span> Leieforpliktelsen reduseres<span class=\"_ _8\"></span> med l\u00f8pende avdrag.<span class=\"_ _b\"></span> Diskonteringsrenten er den implisitte renten i <span class=\"_ _3\"></span>leieavtalen, s\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fremt<span class=\"_ _8\"></span> denne er<span class=\"_ _b\"></span> tilgjengelig. Hvis denne ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>lar<span class=\"_ _8\"></span> seg fremskaffe, legg<span class=\"_ _3\"></span>es<span class=\"_ _8\"></span> leietakers<span class=\"_ _b\"></span> marginale l\u00e5nerente<span class=\"_ _8\"></span> til <span class=\"_ _b\"></span>grunn. Leieforpliktelsene klassifiser<span class=\"_ _8\"></span>es <span class=\"_ _b\"></span>som<span class=\"_ _3\"></span> annen <span class=\"_ _8\"></span>rente<span class=\"_ _8\"></span>b\u00e6re<span class=\"_ _8\"></span>nde <span class=\"_ _b\"></span>gjeld i balansen. Renteeffekten av<span class=\"_ _8\"></span> neddisk<span class=\"_ _8\"></span>onteringen presenteres<span class=\"_ _8\"></span> som rentek<span class=\"_ _b\"></span>ostnader.Balansef\u00f8ring av<span class=\"_ _8\"></span> rett-til-bruk <span class=\"_ _8\"></span>eiendeler <span class=\"_ _b\"></span>tilsvarer beregnet<span class=\"_ _8\"></span> leieforpliktelse<span class=\"_ _8\"></span> ved inng\u00e5else<span class=\"_ _b\"></span> av leiek<span class=\"_ _8\"></span>ontrakten. R<span class=\"_ _8\"></span>ett-til-bruk <span class=\"_ _8\"></span>eiendeler avskrives<span class=\"_ _b\"></span> line\u00e6r<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>over leieperioden og blir<span class=\"_ _8\"></span> vur<span class=\"_ _8\"></span>dert for<span class=\"_ _8\"></span>  <span class=\"_ _3c\"></span>nedskrivningsbehov dersom det er<span class=\"_ _8\"></span> indikatorer for<span class=\"_ _b\"></span> verdifall. Eiendelene inng\u00e5r i varige driftsmidler i balansen.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Andre<span class=\"_ _8\"></span> eiendeler er<span class=\"_ _8\"></span> klassifisert som <span class=\"_ _3\"></span>langsiktige<span class=\"_ _8\"></span> n\u00e5r de ikk<span class=\"_ _8\"></span>e er<span class=\"_ _8\"></span> en del av normalt varekretsl\u00f8p,<span class=\"_ _b\"></span> ikke <span class=\"_ _8\"></span>gjelder <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> handelsform\u00e5l eller<span class=\"_ _b\"></span> n\u00e5r en har<span class=\"_ _8\"></span> en ubetinget<span class=\"_ _8\"></span> rett <span class=\"_ _8\"></span>til \u00e5 utsette<span class=\"_ _8\"></span> betaling i minst <span class=\"ls2\"> </span>12 m\u00e5n<span class=\"_ _8\"></span>eder<span class=\"_ _f\"></span>. Andre<span class=\"_ _b\"></span> eiendeler er kortsiktige.Aksjer<span class=\"_ _b\"></span> og finansielle investeringer<span class=\"_ _b\"></span> representerer investeringer<span class=\"_ _b\"></span> av finansiell kar<span class=\"_ _8\"></span>akter <span class=\"_ _8\"></span>og  <span class=\"_ _291\"></span>innregnes til virk<span class=\"_ _b\"></span>elig verdi <span class=\"_ _3\"></span>med b\u00e5de ver<span class=\"_ _8\"></span>diendring og gevinst/tap f\u00f8rt som andre poster i totalresultatet.<span class=\"_ _8\"></span> Mottatte utbyt<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> resultatf\u00f8r<span class=\"_ _8\"></span>es i <span class=\"_ _b\"></span>ordin\u00e6rt resultat n\u00e5r <span class=\"_ _b\"></span>de ikk<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>er \u00e5<span class=\"_ _b\"></span> anse som <span class=\"_ _8\"></span>en form f<span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>tilbak<span class=\"_ _8\"></span>ebetaling av k<span class=\"_ _8\"></span>apital fra<span class=\"_ _8\"></span> selsk<span class=\"_ _8\"></span>apet. Eventuelt<span class=\"_ _8\"></span> utbyt<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> blir r<span class=\"_ _8\"></span>esultatf\u00f8rt n\u00e5r<span class=\"_ _8\"></span> det <span class=\"_ _b\"></span>er vedtatt i avgivende <span class=\"_ _b\"></span>selskap, noe <span class=\"_ _b\"></span>som i hovedsak er<span class=\"_ _8\"></span> sammenfallende<span class=\"_ _b\"></span> med betalingstidspunktet. Kj\u00f8p <span class=\"_ _b\"></span>og salg av ak<span class=\"_ _8\"></span>sjer r<span class=\"_ _8\"></span>egnskapsf\u00f8res<span class=\"_ _b\"></span> p\u00e5 handledato. Dette<span class=\"_ _8\"></span> gjelder<span class=\"_ _8\"></span> b\u00e5de <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> aksjer<span class=\"_ _8\"></span> klassifisert som langsiktige ak<span class=\"_ _b\"></span>sjer i denne<span class=\"_ _8\"></span> noten og <span class=\"_ _8\"></span>for k<span class=\"_ _b\"></span>ortsiktige aksjer<span class=\"_ _b\"></span> i note 24.Derivater<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> beskrevet i note<span class=\"_ _b\"></span> 31. P<span class=\"_ _8\"></span>ensjonsmidler <span class=\"_ _b\"></span>er beskrevet i note<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>12.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>V<span class=\"_ _b\"></span>arelager er ver<span class=\"_ _8\"></span>dsatt til laveste verdi av anskaffelsesk<span class=\"_ _b\"></span>ost og <span class=\"_ _3\"></span>netto realiserbar<span class=\"_ _8\"></span> verdi for<span class=\"_ _8\"></span> Orkla-k<span class=\"_ _8\"></span>onsernet samlet. Innkj\u00f8pte v<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> er ver<span class=\"_ _8\"></span>dsatt til kost etter tiln\u00e6rmet<span class=\"_ _8\"></span> FIFU-prinsippet, mens egentilvirk<span class=\"_ _8\"></span>ede ferdigv<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> og varer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>under tilvirkning er<span class=\"_ _b\"></span> vurdert til tilvirkningskost.<span class=\"_ _8\"></span> Det er gjort fradrag for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ukurans.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Netto realiserbar<span class=\"_ _8\"></span> verdi er estimert salgspris<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fr<span class=\"_ _8\"></span>atrukk<span class=\"_ _8\"></span>et  <span class=\"_ _291\"></span>salgsomkostninger<span class=\"_ _b\"></span>. Beholdning av <span class=\"_ _b\"></span>eiendom under utvikling er<span class=\"_ _8\"></span> ver<span class=\"_ _8\"></span>dsatt til p\u00e5l\u00f8pte<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>ostnader<span class=\"_ _b\"></span>.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>K<span class=\"_ _8\"></span>unde- og andre handelsfordringer<span class=\"_ _b\"></span> er fordringer<span class=\"_ _8\"></span> kny<span class=\"_ _3\"></span>ttet direkte<span class=\"_ _8\"></span> til varekr<span class=\"_ _8\"></span>etsl\u00f8pet. K<span class=\"_ _8\"></span>undefordringer<span class=\"_ _8\"></span> er i utgangspunktet innregnet og presentert til opprinnelig fakturabel\u00f8p og m\u00e5lt <span class=\"_ _8\"></span>til amortisert kost <span class=\"_ _b\"></span>ved bruk av <span class=\"_ _b\"></span>effektiv rentemetode.<span class=\"_ _8\"></span> Renteelementet <span class=\"_ _b\"></span>er sett bort fr<span class=\"_ _8\"></span>a dersom det er<span class=\"_ _8\"></span> uvesentlig, og dette er tilf<span class=\"_ _8\"></span>ellet for<span class=\"_ _8\"></span> de aller fleste<span class=\"_ _8\"></span> av konsernets kundefor<span class=\"_ _8\"></span>dringer<span class=\"_ _b\"></span>.Forventet tap<span class=\"_ _8\"></span> p\u00e5 f<span class=\"_ _8\"></span>ordringer<span class=\"_ _8\"></span> blir avsatt basert p\u00e5<span class=\"_ _b\"></span> relevant informasjon <span class=\"_ _8\"></span>som er<span class=\"_ _b\"></span> tilgjengelig p\u00e5  <span class=\"_ _291\"></span>rapporteringstidspunktet, herunder historisk, gjeldende og fremtidig informasjon etter en  <span class=\"_ _5\"></span>for<span class=\"_ _3\"></span>ventet <span class=\"_ _b\"></span>tapsmodell. A<span class=\"_ _b\"></span>vsetning vil m\u00e5tte bygge<span class=\"_ _8\"></span> p\u00e5 <span class=\"_ _b\"></span>objektive kriterier<span class=\"_ _b\"></span>. Dersom en <span class=\"_ _8\"></span>faktura<span class=\"_ _8\"></span> ikk<span class=\"_ _8\"></span>e er betalt,<span class=\"_ _b\"></span> vil dette <span class=\"_ _b\"></span>v\u00e6re <span class=\"_ _8\"></span>en klar indik<span class=\"_ _8\"></span>asjon p\u00e5 at<span class=\"_ _8\"></span> fare<span class=\"_ _8\"></span> for<span class=\"_ _b\"></span> mislighold \u00f8ker<span class=\"_ _f\"></span>.Prinsipp <span class=\"_ _8\"></span>for <span class=\"_ _b\"></span>vurdering av finansielle<span class=\"_ _b\"></span> investeringer er<span class=\"_ _8\"></span> beskrevet i note<span class=\"_ _b\"></span> 22. Derivater<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> beskrevet i note 31.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Kontanter<span class=\"_ _b\"></span> og kontantekviv<span class=\"_ _8\"></span>alenter best\u00e5r<span class=\"_ _b\"></span> av kontanter<span class=\"_ _b\"></span>, bankinnsk<span class=\"_ _8\"></span>udd og k<span class=\"_ _b\"></span>ortsiktige plasseringer med <span class=\"_ _8\"></span>forfall p\u00e5 <span class=\"_ _8\"></span>tre<span class=\"_ _8\"></span> m\u00e5neder <span class=\"_ _b\"></span>eller kortere,<span class=\"_ _b\"></span> og som har<span class=\"_ _8\"></span> en uvesentlig risik<span class=\"_ _b\"></span>o for<span class=\"_ _b\"></span> endring i ver<span class=\"_ _8\"></span>di. Bundne<span class=\"_ _8\"></span> midler <span class=\"_ _b\"></span>er midler <span class=\"_ _8\"></span>som i begrenset <span class=\"_ _b\"></span>grad er <span class=\"_ _b\"></span>disponible for<span class=\"_ _b\"></span> konsernet  for<span class=\"_ _8\"></span> \u00f8vrig.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>A<span class=\"_ _8\"></span>vsetninger<span class=\"ff2 ls2 wsf\"> regnskapsf\u00f8res<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or forhold som for<span class=\"_ _8\"></span> eksempel tvistesak<span class=\"_ _b\"></span>er<span class=\"_ _8\"></span>, tapsbringende<span class=\"_ _b\"></span> </span>k<span class=\"_ _8\"></span>ontrakter og vedtatte<span class=\"_ _8\"></span> restruktureringer<span class=\"_ _b\"></span>. Eventuelle fremtidige driftstap<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e v\u00e6re<span class=\"_ _8\"></span> en del av avsetningene.<span class=\"_ _b\"></span> For restruktureringsavsetninger<span class=\"_ _8\"></span> m\u00e5 <span class=\"_ _b\"></span>det foreligge<span class=\"_ _8\"></span> en <span class=\"_ _b\"></span>detaljer<span class=\"_ _3\"></span>t plan <span class=\"_ _b\"></span>som identifiserer<span class=\"_ _8\"></span> hvilke deler<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> virksomheten som sk<span class=\"_ _8\"></span>al restruktureres, og det<span class=\"_ _8\"></span> m\u00e5 v\u00e6re<span class=\"_ _b\"></span> skapt en berettiget forventning <span class=\"_ _3\"></span>hos<span class=\"_ _b\"></span> dem som <span class=\"_ _3\"></span>ber\u00f8res,<span class=\"_ _b\"></span> om <span class=\"_ _3\"></span>at restruktureringen sk<span class=\"_ _8\"></span>al gjennomf\u00f8res.<span class=\"_ _8\"></span> I tillegg m\u00e5 det kunne gis<span class=\"_ _b\"></span> et <span class=\"_ _3\"></span>p\u00e5litelig estimat for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>orpliktelsesbel\u00f8pet. Det forutsettes at restruktureringen vesentlig endr<span class=\"_ _8\"></span>er omfanget av virk<span class=\"_ _b\"></span>somheten eller m\u00e5ten den drives p\u00e5. A<span class=\"_ _8\"></span>vsetningen beregnes ut<span class=\"_ _8\"></span> fra<span class=\"_ _b\"></span> beste estimat p\u00e5<span class=\"_ _b\"></span> de utgiftene<span class=\"_ _b\"></span> som forventes \u00e5<span class=\"_ _8\"></span> p\u00e5l\u00f8pe.  Dersom effekten er<span class=\"_ _8\"></span> vesentlig, vil forventet fremtidig kontantstr\u00f8m bli neddiskontert med <span class=\"ws2\"> </span>en f\u00f8r<span class=\"_ _8\"></span>-skatt-rente <span class=\"_ _b\"></span>som reflekterer risik<span class=\"_ _b\"></span>oen i avsetningen. Betingede<span class=\"_ _8\"></span> forpliktelser eller<span class=\"_ _8\"></span> eiendeler<span class=\"ff2 ls2\"> er en mulig plikt eller en mulig eiendel hvis eksistens<span class=\"_ _8\"></span> </span>er usikk<span class=\"_ _b\"></span>er<span class=\"_ _8\"></span>, <span class=\"_ _b\"></span>og vil bli bekreftet <span class=\"_ _8\"></span>ved at <span class=\"_ _8\"></span>det i fremtiden <span class=\"_ _b\"></span>enten inntreffer <span class=\"_ _b\"></span>eller ikke<span class=\"_ _b\"></span> inntreffer <span class=\"_ _8\"></span>en spesiell hendelse, for ek<span class=\"_ _b\"></span>sempel <span class=\"_ _3\"></span>utfallet av en rettssak eller<span class=\"_ _8\"></span> sluttf\u00f8ring av et forsikringsoppgj\u00f8r<span class=\"_ _b\"></span>. Betingede <span class=\"_ _8\"></span>forpliktelser innr<span class=\"_ _8\"></span>egnes i r<span class=\"_ _8\"></span>egnskapet,<span class=\"_ _8\"></span> basert p\u00e5 <span class=\"_ _8\"></span>estimert utfall dersom <span class=\"_ _b\"></span>det er mer<span class=\"_ _b\"></span> enn 50 % sannsynlighet for at forpliktelsen er<span class=\"_ _8\"></span> oppst\u00e5tt. V<span class=\"_ _b\"></span>ed <span class=\"_ _3\"></span>lavere<span class=\"_ _b\"></span> sannsynlighet opplyses det om forholdene<span class=\"_ _8\"></span> i noter <span class=\"_ _8\"></span>til regnskapet<span class=\"_ _8\"></span> hvis <span class=\"_ _b\"></span>vesentlig og dersom ikk<span class=\"_ _b\"></span>e sannsynligheten f<span class=\"_ _8\"></span>or utbetaling er sv<span class=\"_ _8\"></span>\u00e6rt liten. En eiendel vil <span class=\"_ _3\"></span>kun balansef\u00f8res<span class=\"_ _8\"></span> dersom det er<span class=\"_ _8\"></span> overveiende sannsynlig (95 <span class=\"_ _3\"></span>%) at k<span class=\"_ _8\"></span>onsernet vil motta eiendelen. Krav om noteopplysning gjelder<span class=\"_ _8\"></span> for andre<span class=\"_ _8\"></span> betingede eiendeler<span class=\"_ _b\"></span>. Se note 37<span class=\"_ _8\"></span> for ytterligere omtale.Derivater<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> beskrevet i note<span class=\"_ _b\"></span> 31. P<span class=\"_ _8\"></span>ensjonsforpliktelser<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> beskrevet i note <span class=\"_ _b\"></span>12.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Ikk<span class=\"_ _8\"></span>e renteb\u00e6rende<span class=\"_ _8\"></span> gjeld er klassifisert som kortsiktig n\u00e5r den er en del av normalt varekr<span class=\"_ _8\"></span>etsl\u00f8p, gjelder<span class=\"_ _8\"></span> for handelsform\u00e5l og har forfall innen 12 m\u00e5neder<span class=\"_ _8\"></span>. Annen gjeld er<span class=\"_ _b\"></span> langsiktig.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>L\u00e5n og <span class=\"_ _8\"></span>fordringer<span class=\"_ _8\"></span> regnskapsf<span class=\"_ _8\"></span>\u00f8res<span class=\"_ _8\"></span> til amortisert k<span class=\"_ _8\"></span>ost. <span class=\"_ _b\"></span>Verdiendringer<span class=\"_ _b\"></span> som f\u00f8lge<span class=\"_ _b\"></span> av rente-endringer i l\u00f8pet<span class=\"_ _8\"></span> av renteperioden r<span class=\"_ _8\"></span>esultatf\u00f8res<span class=\"_ _b\"></span> dermed ikke,<span class=\"_ _b\"></span> med unntak for<span class=\"_ _b\"></span> l\u00e5n som er<span class=\"_ _8\"></span> sikringsobjekt i <span class=\"_ _b\"></span>verdisikringer av r<span class=\"_ _8\"></span>enterisik<span class=\"_ _8\"></span>o, <span class=\"_ _8\"></span>se note<span class=\"_ _b\"></span> 31. Obligasjoner<span class=\"_ _b\"></span> utstedt av <span class=\"_ _8\"></span>Orkla, i <span class=\"_ _8\"></span>egen beholdning, r<span class=\"_ _8\"></span>egnskapsf\u00f8res<span class=\"_ _b\"></span> til amortisert kost<span class=\"_ _8\"></span> som reduk<span class=\"_ _b\"></span>sjon av gjelden.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Derivater<span class=\"ff2 wsf\"> verdsettes<span class=\"_ _8\"></span> til virkelig ver<span class=\"_ _8\"></span>di p\u00e5 balansedagen og <span class=\"_ _3\"></span>regnsk<span class=\"_ _8\"></span>apsf\u00f8res<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>for<span class=\"_ _8\"></span>dring eller </span>gjeld. Gevinst<span class=\"_ _8\"></span> og tap som f\u00f8lge<span class=\"_ _8\"></span> av realisasjon, eller<span class=\"_ _8\"></span> endring i virkelig verdi,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>resultatf\u00f8r<span class=\"_ _8\"></span>es der<span class=\"_ _8\"></span> derivatet ikk<span class=\"_ _8\"></span>e inng\u00e5r i en sikringsrelasjon som tilfredsstiller<span class=\"_ _8\"></span> kriteriene for sikringsbokf<span class=\"_ _8\"></span>\u00f8ring. Innebygde <span class=\"_ _b\"></span>derivater i k<span class=\"_ _8\"></span>ontrakter<span class=\"_ _8\"></span> skilles<span class=\"_ _8\"></span> ut <span class=\"_ _8\"></span>og m\u00e5les <span class=\"_ _b\"></span>separat. Orkla<span class=\"_ _b\"></span> har p.t.<span class=\"_ _b\"></span> ingen innebygde derivater<span class=\"_ _b\"></span>. Kj\u00f8p<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>salg av derivater<span class=\"_ _b\"></span> regnskapsf\u00f8res<span class=\"_ _8\"></span> p\u00e5 handledato.<span class=\"_ _b\"></span> Derivater klassifiseres<span class=\"_ _8\"></span> i balans<span class=\"_ _3\"></span>en som \u00abIkke-rente <span class=\"_ _291\"></span>b\u00e6rende\u00bb for<span class=\"_ _8\"></span>dringer og gjeld som hovedregel. Klassifisering som \u00abRen<span class=\"_ _8\"></span>teb\u00e6r<span class=\"_ _8\"></span>ende\u00bb<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>b<span class=\"_ _8\"></span>enyttes der sikringsob<span class=\"_ _8\"></span>jektet er<span class=\"_ _8\"></span> klassifiser<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> som renteb\u00e6rende, samt for<span class=\"_ _b\"></span> sikring av nettoinvestering. Sikring.<span class=\"ff2 ws2\"> Konsernets<span class=\"_ _b\"></span> kriterier for<span class=\"_ _8\"></span> \u00e5 klassifiser<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>et <span class=\"_ _8\"></span>derivat <span class=\"_ _b\"></span>eller annet finansielt instrument<span class=\"_ _8\"></span> som <span class=\"_ _b\"></span>et </span>sikringsinstrument er<span class=\"_ _8\"></span> som f\u00f8lger:(1) <span class=\"_ _151\"> </span> <span class=\"_ _291\"></span>Sikringen er i tr\u00e5d med <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>onsernets str<span class=\"_ _8\"></span>ategi og form\u00e5l med <span class=\"_ _3\"></span>risik<span class=\"_ _8\"></span>ostyring, og sikringen <span class=\"ls2 ws2\"> </span>er forventet \u00e5 v\u00e6r<span class=\"_ _8\"></span>e sv\u00e6rt eff<span class=\"_ _8\"></span>ektiv ved at den motvirker<span class=\"_ _b\"></span> endringer i virkelig verdi eller<span class=\"_ _8\"></span> <span class=\"ls2 ws2\"> </span>k<span class=\"_ _8\"></span>ontantstr\u00f8mmer til et<span class=\"_ _8\"></span> identifisert objekt, (2) <span class=\"_ _5d\"> </span> <span class=\"_ _291\"></span>det er en \u00f8k<span class=\"_ _8\"></span>onomisk sammenheng mellom sikringsinstrument og sikringsobjekt,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kilder <span class=\"_ _b\"></span><span class=\"ls2 ws2\"> </span>til ineffektivitet k<span class=\"_ _8\"></span>an fastsl\u00e5s, <span class=\"_ _b\"></span>og effekten av<span class=\"_ _8\"></span> kredittrisiko<span class=\"_ _b\"></span> forventes ikk<span class=\"_ _8\"></span>e \u00e5<span class=\"_ _8\"></span> dominer<span class=\"_ _8\"></span>e <span class=\"ls2\"> </span>verdiendringer<span class=\"_ _8\"></span> i sikringsrelasjonen,(3<span class=\"_ _b\"></span>) <span class=\"_ _14d\"> </span> <span class=\"_ _291\"></span>det er etablert tilfredsstillende<span class=\"_ _8\"></span> dokumentasjon ved inng\u00e5else av sikringen som blant annet viser<span class=\"_ _8\"></span> at sikringen er effektiv<span class=\"_ _b\"></span>, (4) <span class=\"_ _157\"> </span> <span class=\"_ _3c\"></span>for k<span class=\"_ _8\"></span>ontantstr\u00f8msikring,<span class=\"_ _8\"></span> at den forest\u00e5ende transak<span class=\"_ _b\"></span>sjonen <span class=\"_ _3\"></span>m\u00e5<span class=\"_ _8\"></span> v\u00e6re<span class=\"_ _8\"></span> h\u00f8yst sannsynlig, og (5) <span class=\"_ _5d\"> </span> <span class=\"_ _3c\"></span>sikringen evalueres<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>l\u00f8pende og forventes fortsatt \u00e5 v\u00e6r<span class=\"_ _8\"></span>e eff<span class=\"_ _8\"></span>ektiv<span class=\"_ _8\"></span>.Sikring av virkelig ver<span class=\"_ _8\"></span>di Endring i virkelig verdi p\u00e5 deriv<span class=\"_ _8\"></span>ater utpekt som sikringsinstrumenter resultatf\u00f8r<span class=\"_ _8\"></span>es l\u00f8pende. Endring i virkelig verdi p\u00e5 sikringsob<span class=\"_ _8\"></span>jektet  <span class=\"_ _3c\"></span>resultatf\u00f8res<span class=\"_ _8\"></span> tilsvarende.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Sikringsbokf\u00f8ring opph\u00f8r<span class=\"_ _8\"></span>er dersom:<span class=\"ls2 ws2\"> </span>(<span class=\"ls44 wsf\">a)  <span class=\"_ _291\"></span>sikringsinstrumentet er forfalt, terminert,<span class=\"_ _8\"></span> ut\u00f8vd eller solgt, </span>(b<span class=\"_ _b\"></span>)  <span class=\"_ _3c\"></span>sikringen <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e tilfredsstiller ovennevnte<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>krav<span class=\"_ _b\"></span>, eller(<span class=\"_ _b\"></span>c)  <span class=\"_ _3c\"></span>k<span class=\"_ _8\"></span>onsernet av andr<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>grunner velger<span class=\"_ _8\"></span> \u00e5 avslutte<span class=\"_ _8\"></span> sikringsbokf<span class=\"_ _8\"></span>\u00f8ring. Skulle<span class=\"_ _8\"></span> en sikringsvurdering opph\u00f8re,<span class=\"_ _8\"></span> vil verdiendringene<span class=\"_ _8\"></span> som er gjort i balansef\u00f8rt verdi p\u00e5 sikrings <span class=\"_ _291\"></span>objektet,<span class=\"_ _8\"></span> amortiseres <span class=\"_ _8\"></span>over <span class=\"_ _b\"></span>gjenv\u00e6rende levetid <span class=\"_ _8\"></span>ved bruk av<span class=\"_ _b\"></span> effektiv r<span class=\"_ _8\"></span>entemetode, <span class=\"ls2\"> </span>til svarende<span class=\"_ _b\"></span> <span class=\"_ _3b\"> </span>sikringsinstrumentet.Kontantstr<span class=\"_ _8\"></span>\u00f8msikringer Den effektive<span class=\"_ _8\"></span> delen av endringer i virkelig ver<span class=\"_ _8\"></span>di p\u00e5 et sikringsinstrument regnskapsf<span class=\"_ _8\"></span>\u00f8res<span class=\"_ _8\"></span> som <span class=\"ls2 ws2\"> </span>andre<span class=\"_ _8\"></span> poster i totalresultatet, og reklassifiseres til resultatet ved gjennomf<span class=\"_ _8\"></span>\u00f8ring av transak<span class=\"_ _8\"></span>sjonen som derivatet sikr<span class=\"_ _8\"></span>er<span class=\"_ _b\"></span>, og presenteres p\u00e5 samme<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>linje som den sikr<span class=\"_ _8\"></span>ede tr<span class=\"_ _8\"></span>ansaksjonen.<span class=\"_ _8\"></span> Den  <span class=\"_ _291\"></span>ineffektive delen av sikringsinstrumentet resultatf\u00f8res<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>l\u00f8pende.<span class=\"_ _8\"></span> N\u00e5r et sikringsinstrument utl\u00f8per eller<span class=\"_ _b\"></span> selges, avslut<span class=\"_ _3\"></span>tes<span class=\"_ _8\"></span> eller ut\u00f8ves, eller<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _8\"></span>etak<span class=\"_ _8\"></span>et opphever<span class=\"_ _8\"></span> sikringsforholdet, til tr<span class=\"_ _8\"></span>oss for<span class=\"_ _8\"></span> at den sikrede<span class=\"_ _b\"></span> transaksjonen fremdeles forventes \u00e5 inntreffe,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>orblir akkumulerte gevinster<span class=\"_ _8\"></span> eller tap p\u00e5<span class=\"_ _b\"></span> dette tidspunktet<span class=\"_ _8\"></span> i sikringsr<span class=\"_ _8\"></span>eserven og resultatf\u00f8res<span class=\"_ _b\"></span> n\u00e5r k<span class=\"_ _8\"></span>ontantstr\u00f8mmen inntreffer<span class=\"_ _f\"></span>. Dersom den <span class=\"_ _b\"></span>sikrede tr<span class=\"_ _8\"></span>ansaksjonen ikk<span class=\"_ _b\"></span>e lenger <span class=\"_ _b\"></span>er forventet \u00e5 inntr<span class=\"_ _8\"></span>effe,<span class=\"_ _8\"></span> resultatf\u00f8r<span class=\"_ _8\"></span>es akkumulerte urealiserte gevinster<span class=\"_ _b\"></span> eller tap p\u00e5 sikringsinstrumentet umiddelbart.Sikring av nettoinvestering i utenlandsk<span class=\"_ _8\"></span> virk<span class=\"_ _8\"></span>somhet V<span class=\"_ _b\"></span>alutagevinster eller tap<span class=\"_ _8\"></span> p\u00e5 sikringsinstrumentet som gjelder<span class=\"_ _8\"></span> den effektive delen av sikringen,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ls2 ws2\"> </span>regnskapsf<span class=\"_ _8\"></span>\u00f8res som andre<span class=\"_ _8\"></span> poster i totalresultatet, mens valutagevinster<span class=\"_ _b\"></span> eller -tap i den  <span class=\"_ _291\"></span>ineffektive delen resultatf\u00f8res.<span class=\"_ _8\"></span> V<span class=\"_ _b\"></span>ed <span class=\"_ _3\"></span>avhendelse<span class=\"_ _8\"></span> av den sikrede virk<span class=\"_ _b\"></span>somheten <span class=\"_ _3\"></span>resultatf<span class=\"_ _8\"></span>\u00f8res <span class=\"ls2 ws2\"> </span>akkumulert sikrings <span class=\"_ _291\"></span>gevinst eller -tap.M\u00e5ling a<span class=\"_ _8\"></span>v finansielle<span class=\"_ _b\"></span> instrumenter<span class=\"_ _8\"></span>.<span class=\"ff2\"> Konsernet bruk<span class=\"_ _b\"></span>er f<span class=\"_ _8\"></span>\u00f8lgende m\u00e5lehierarki <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> \u00e5 m\u00e5le<span class=\"_ _b\"></span> og </span> <span class=\"_ _291\"></span>presentere virk<span class=\"_ _b\"></span>elig verdi <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>finansielle<span class=\"_ _8\"></span> instrumenter:Niv\u00e5<span class=\"_ _8\"></span> 1:  <span class=\"_ _28c\"> </span>Observerbare,<span class=\"_ _8\"></span> ujusterte priser i <span class=\"_ _b\"></span>et aktivt marked <span class=\"_ _8\"></span>for identisk<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>eiendeler <span class=\"_ _8\"></span>og gjeldNiv\u00e5<span class=\"_ _8\"></span> 2: <span class=\"_ _3\"></span> <span class=\"_ _19c\"> </span> <span class=\"_ _3c\"></span>Andre teknikk<span class=\"_ _b\"></span>er hvor all <span class=\"_ _3\"></span>input<span class=\"_ _8\"></span> som har signifikant effekt<span class=\"_ _8\"></span> p\u00e5 virk<span class=\"_ _8\"></span>elig verdi,<span class=\"_ _8\"></span> er observerbar<span class=\"_ _8\"></span>, direkte<span class=\"_ _b\"></span> eller indirekteNiv\u00e5<span class=\"_ _8\"></span> 3: <span class=\"_ _3\"></span> <span class=\"_ _19c\"> </span> <span class=\"_ _3c\"></span>Andre teknikk<span class=\"_ _b\"></span>er som bruker<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>input som har signifikant<span class=\"_ _8\"></span> effekt p\u00e5 virk<span class=\"_ _b\"></span>elig verdi, som ikke<span class=\"_ _8\"></span> <span class=\"ls2 ws2\"> </span>er basert p\u00e5<span class=\"_ _b\"></span> observerbare mark<span class=\"_ _8\"></span>edsdataP    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Egne ak<span class=\"_ _b\"></span>sjer er<span class=\"_ _8\"></span> fratrukk<span class=\"_ _b\"></span>et i egenkapitalen med k<span class=\"_ _b\"></span>onsernets k<span class=\"_ _8\"></span>ostpris. <span class=\"_ _b\"></span>Aksjenes p\u00e5lydende<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span>  trukk<span class=\"_ _8\"></span>et fra<span class=\"_ _b\"></span> i innskutt egenkapital.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Dersom k<span class=\"_ _8\"></span>onsernet har k<span class=\"_ _b\"></span>ontroll, men <span class=\"_ _b\"></span>eier mindre <span class=\"_ _b\"></span>enn 100 % av<span class=\"_ _8\"></span> datter-<span class=\"_ _b\"></span> og datterdatterselskaper<span class=\"_ _b\"></span>, blir <span class=\"_ _b\"></span>selskapene fortsatt innregnet<span class=\"_ _8\"></span> linje <span class=\"_ _8\"></span>for linje<span class=\"_ _b\"></span> med 100 %,<span class=\"_ _b\"></span> men minoritetenes andel av resultat<span class=\"_ _8\"></span> etter <span class=\"_ _8\"></span>skattekostnad,<span class=\"_ _b\"></span> andel av totalr<span class=\"_ _8\"></span>esultatet og andel av<span class=\"_ _b\"></span> egenkapitalen <span class=\"_ _8\"></span>vil bli presentert p\u00e5 egne linjer i konsernregnsk<span class=\"_ _8\"></span>apet. Alle<span class=\"_ _8\"></span> interne transak<span class=\"_ _8\"></span>sjoner er<span class=\"_ _b\"></span> eliminer<span class=\"_ _3\"></span>t p\u00e5 samme<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>m\u00e5te<span class=\"_ _8\"></span> som for<span class=\"_ _8\"></span> \u00f8vrige konsernselsk<span class=\"_ _8\"></span>aper<span class=\"_ _b\"></span>. Dersom det er minoritetsinteresser i oppkj\u00f8pte selsk<span class=\"_ _8\"></span>aper<span class=\"_ _b\"></span>, vil minoritetene <span class=\"_ _8\"></span>f\u00e5 <span class=\"_ _8\"></span>sin andel av henf<span class=\"_ _8\"></span>\u00f8rte <span class=\"_ _8\"></span>eiendeler <span class=\"_ _8\"></span>og gjeld,<span class=\"_ _b\"></span> med unntak av <span class=\"_ _8\"></span>goodwill som bar<span class=\"_ _8\"></span>e beregnes<span class=\"_ _8\"></span> p\u00e5 k<span class=\"_ _b\"></span>onsernets andel. <span class=\"_ _b\"></span>Tr<span class=\"_ _8\"></span>ansaksjoner<span class=\"_ _b\"></span> med minoritet som ikk<span class=\"_ _8\"></span>e inneb\u00e6r<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>tap av<span class=\"_ _b\"></span> k<span class=\"_ _8\"></span>ontroll, <span class=\"_ _b\"></span>vil bli regnskapsf\u00f8rt mot <span class=\"_ _b\"></span>egenkapitalen.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Pant<span class=\"_ _8\"></span> og pantstillelser viser bokf\u00f8rte bel\u00f8p for<span class=\"_ _8\"></span> de av k<span class=\"_ _8\"></span>onsernets driftsmidler<span class=\"_ _b\"></span> som vil v\u00e6re  <span class=\"_ _5\"></span>disponible for<span class=\"_ _8\"></span> panthavere<span class=\"_ _8\"></span> i en k<span class=\"_ _b\"></span>onkurs- <span class=\"_ _8\"></span>eller avviklingssituasjon.<span class=\"_ _8\"></span> Konsernets<span class=\"_ _b\"></span> viktigste l\u00e5ne-avtaler bygger<span class=\"_ _8\"></span> p\u00e5 negativ<span class=\"_ _8\"></span> pantsettelseserkl\u00e6ring, <span class=\"_ _8\"></span>og k<span class=\"_ _8\"></span>onsernet kan <span class=\"_ _8\"></span>derfor k<span class=\"_ _8\"></span>un i begrenset omfang stille pant som sikk<span class=\"_ _b\"></span>erhet for gjeld.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>T<span class=\"_ _b\"></span>o parter <span class=\"_ _8\"></span>er n\u00e6rst\u00e5ende<span class=\"_ _b\"></span> dersom en part kan p\u00e5virk<span class=\"_ _b\"></span>e den annen parts<span class=\"_ _8\"></span> beslutninger<span class=\"_ _b\"></span>. Relasjoner<span class=\"_ _8\"></span> med n\u00e6rst\u00e5ende parter<span class=\"_ _8\"></span> anses <span class=\"_ _8\"></span>som normalt i f<span class=\"_ _8\"></span>orretningsvirk<span class=\"_ _8\"></span>somhet. <span class=\"_ _b\"></span>Tr<span class=\"_ _8\"></span>ansaksjonen med  n\u00e6rst\u00e5ende parter<span class=\"_ _8\"></span> skal <span class=\"_ _b\"></span>skje p\u00e5 mark<span class=\"_ _b\"></span>edsmessige betingelser<span class=\"_ _b\"></span>.Hendelser<span class=\"_ _3\"></span> e\ue67fer ba<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>ans<span class=\"_ _3\"></span>eda<span class=\"_ _3\"></span>g<span class=\"_ _8\"></span>en ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-30-4": {
   "value": "Prinsipper for omregning av utenlandsk valuta Inntekter og kostnader i datterselskaper med annen funksjonell valuta enn morselskapet omregnes pr. m\u00e5ned til m\u00e5nedens gjennomsnittskurs og omregningsdifferanser akkumuleres. Balanseposter i datterselskaper med annen funksjonell valuta omregnes til kursen p\u00e5 balansedagen. Omregnings-differanser oppst\u00e5r fra to ulike forhold. Det f\u00f8rste skyldes at resultatregnskap med annen funksjonell valuta enn morselskapet blir omregnet til m\u00e5nedens gjennomsnittskurs, mens egenkapitalen blir omregnet til sluttkurs. Det andre skyldes at \u00e5pningskurs og sluttkurs p\u00e5 egenkapitalen er forskjellig. N\u00e5r gjennomsnittskurs i resultatet og \u00e5pningskurs p\u00e5 egenkapitalen er ulik sluttkurs, oppst\u00e5r det omregningsdifferanser i forklaring av utviklingen i egenkapitalen. Omregningsdifferanser regnskapsf\u00f8res som andre poster i totalresultatet. Omregningsdifferanse knyttet til inn- og utl\u00e5n i annen funksjonell valuta utpekt som nettoinvestering, regnskapsf\u00f8res ogs\u00e5 som andre poster i totalresultatet. Denne er vist som egen post. Alle kurser er hentet fra Norges Bank.Viktigste valutakurser ved konsolidering mot norske kroner Gjennomsnitt av m\u00e5nedskursene Sluttkurs pr. 31.12.2022 2021 2022 2021EUR 10,10 10,16 10,51 9,99SEK 0,95 1,00 0,95 0,97DKK 1,36 1,37 1,41 1,34Transaksjoner i utenlandsk valuta regnskapsf\u00f8res til dagskurs p\u00e5 transaksjonstidspunktet. Finansielle fordringer og gjeld i valuta m\u00e5les til kursen p\u00e5 balansedagen, og eventuell gevinst/tap resultatf\u00f8res som finansposter. Andre pengeposter i valuta (for eksempel kundefordringer og leverand\u00f8rgjeld) presenteres til kursen p\u00e5 balansedagen, og gevinst/tap resultatf\u00f8res som driftsposter.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-36-3": {
   "value": "Not<span class=\"_ _8\"></span>e 4 Estimat<span class=\"_ _8\"></span>er o<span class=\"_ _8\"></span>g f<span class=\"_ _b\"></span>orutse<span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>ni<span class=\"_ _3\"></span>n<span class=\"_ _8\"></span>g<span class=\"_ _8\"></span>er v<span class=\"_ _f\"></span>ed utarbei<span class=\"_ _b\"></span>dels<span class=\"_ _8\"></span>e a<span class=\"_ _b\"></span>v k<span class=\"_ _b\"></span>ons<span class=\"_ _8\"></span>ern<span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>egnska<span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>e<span class=\"_ _8\"></span>t Omr\u00e5der med s<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span>\u00f8rst<span class=\"_ _3\"></span> estimat<span class=\"_ _b\"></span>usikker<span class=\"_ _8\"></span>het Ledelsen har benyttet estimater<span class=\"_ _b\"></span> og f<span class=\"_ _b\"></span>orutsetninger ved utarbeidelsen av<span class=\"_ _b\"></span> k<span class=\"_ _b\"></span>onsernregnskapet. Dette gjelder<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> eiendeler<span class=\"_ _b\"></span>, gjeld,<span class=\"_ _8\"></span> inntekter<span class=\"_ _b\"></span>, kostnader<span class=\"_ _b\"></span> og tilleggsopplysninger<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til betingede<span class=\"_ _b\"></span> forpliktelser<span class=\"_ _f\"></span>. Virk<span class=\"_ _b\"></span>elige ver<span class=\"_ _b\"></span>divurderinger p\u00e5virk<span class=\"_ _b\"></span>es av<span class=\"_ _b\"></span> estimat p\u00e5<span class=\"_ _b\"></span> avkastningskrav<span class=\"_ _b\"></span>. A<span class=\"_ _b\"></span>vkastningskrav <span class=\"_ _b\"></span>fastset<span class=\"_ _3\"></span>tes<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>gjennom kapitalverdimodellen <span class=\"_ _b\"></span>og p\u00e5virkes<span class=\"_ _b\"></span> av estimat p\u00e5<span class=\"_ _b\"></span> risikofri rente<span class=\"_ _b\"></span> og risik<span class=\"_ _b\"></span>op\u00e5slag.De <span class=\"_ _b\"></span>fleste balanseposter <span class=\"_ _b\"></span>vil i noen grad <span class=\"_ _b\"></span>v\u00e6re<span class=\"_ _b\"></span> p\u00e5virket av<span class=\"_ _b\"></span> estimatusikk<span class=\"_ _b\"></span>erhet. Denne <span class=\"_ _b\"></span>er beskrevet<span class=\"_ _b\"></span> og inng\u00e5r i <span class=\"_ _b\"></span>omtalen pr<span class=\"_ _b\"></span>. note.<span class=\"_ _b\"></span> Noen omr\u00e5der<span class=\"_ _b\"></span> er betydelig p\u00e5virk<span class=\"_ _b\"></span>et <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> estimatusikk<span class=\"_ _b\"></span>erhet, og de<span class=\"_ _8\"></span> omr\u00e5dene<span class=\"_ _8\"></span> hvor estimater<span class=\"_ _8\"></span> vil <span class=\"_ _3\"></span>ha<span class=\"_ _b\"></span> st\u00f8rst betydning vil v\u00e6re:Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK Regnskapspost<span class=\"_ _95\"> </span>Note<span class=\"_ _4e\"> </span>Estimat/forutsetninger<span class=\"_ _22c\"> </span><span class=\"wsf\">Bokf\u00f8rt verdi</span>N\u00e5verdi fremtidigGoodwill<span class=\"_ _f7\"> </span><span class=\"fs16 ws63\">18, 19</span>24 6931k<span class=\"_ _b\"></span>ontantstr\u00f8m/NSVV<span class=\"_ _b\"></span>aremerk<span class=\"_ _b\"></span>er medN\u00e5verdi fremtidig18, 197 6861ubestemt levetidk<span class=\"_ _b\"></span>ontantstr\u00f8m/NSVN\u00e5verdi fremtidigV<span class=\"_ _b\"></span>arige driftsmidler18, 2017 3591k<span class=\"_ _b\"></span>ontantstr\u00f8m/NSVLeieperiode, f<span class=\"_ _b\"></span>orlengelses-Leieavtaler21opsjoner og n\u00e5verdi fremtidig 1 779k<span class=\"_ _b\"></span>ontantstr\u00f8mRabatter<span class=\"_ _b\"></span>, nedprisingBeregnet avsetningsbehov<span class=\"_ _b\"></span> i 9, 271 637sesongvarer<span class=\"_ _b\"></span> o.l.henhold til av<span class=\"_ _3\"></span>talerA<span class=\"_ _b\"></span>vsetninger for<span class=\"_ _b\"></span> Beregnet avsetningsbehov<span class=\"_ _b\"></span> ut forpliktelser<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>annen 26fra<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5dratte forpliktelser<span class=\"_ _b\"></span> og 74<span class=\"_ _3\"></span>5langsiktig gjeldestimert eksponering1 <span class=\"_ _77\"> </span>NSV: <span class=\"_ _3\"></span>Netto salgsver<span class=\"_ _8\"></span>di.Omr\u00e5dene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>med st\u00f8rst risiko<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or<span class=\"_ _8\"></span> vesentlige endringer<span class=\"_ _b\"></span> er balansef\u00f8rt goodwill og v<span class=\"_ _b\"></span>aremerker<span class=\"_ _b\"></span> med ubestemt levetid. Dette<span class=\"_ _b\"></span> gjelder b\u00e5de<span class=\"_ _b\"></span> fordi bel\u00f8pene<span class=\"_ _b\"></span> er betydelige og for<span class=\"_ _b\"></span>di eiendelens verdi er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>basert <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innregningsprinsipper<span class=\"_ _b\"></span> fra<span class=\"_ _b\"></span> kj\u00f8psverdiallokeringer<span class=\"_ _b\"></span> som <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>terf\u00f8lgende<span class=\"_ _8\"></span> kan p\u00e5virk<span class=\"_ _b\"></span>es av<span class=\"_ _b\"></span> verdiendring.<span class=\"_ _b\"></span> Egenutviklede <span class=\"_ _b\"></span>varemerk<span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>er ikk<span class=\"_ _b\"></span>e balansef\u00f8rt <span class=\"_ _b\"></span>og medf\u00f8rer <span class=\"_ _b\"></span>s\u00e5ledes ikk<span class=\"_ _b\"></span>e noen balansemessig risik<span class=\"_ _b\"></span>o. Mark<span class=\"_ _b\"></span>edsutviklingen i 2022 har <span class=\"_ _b\"></span>v\u00e6rt p\u00e5virk<span class=\"_ _b\"></span>et av Russlands<span class=\"_ _b\"></span> invasjon av Ukraina<span class=\"_ _b\"></span> i kombinasjon med <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>tervirkninger av<span class=\"_ _8\"></span> pandemien.<span class=\"_ _8\"></span> Dette har<span class=\"_ _8\"></span> f<span class=\"_ _8\"></span>\u00f8rt til h\u00f8ye k<span class=\"_ _b\"></span>ostnads\u00f8kninger p\u00e5<span class=\"_ _b\"></span> viktige<span class=\"_ _b\"></span> r\u00e5varer<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>energi <span class=\"_ _8\"></span>og andre<span class=\"_ _b\"></span> innsatsfaktorer<span class=\"_ _b\"></span>. Situasjonen vil f\u00f8lges n\u00f8ye fremover<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i forhold til om dette vil f\u00f8r<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> til nedskrivningsindikasjoner<span class=\"_ _b\"></span> for noen av<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> virk<span class=\"_ _b\"></span>somheter<span class=\"_ _b\"></span>. Globale<span class=\"_ _b\"></span> utfordringer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til klimaendringer og ressursknapphet vil ogs\u00e5<span class=\"_ _8\"></span> v\u00e6re<span class=\"_ _b\"></span> elementer i vurderingen av Orklas<span class=\"_ _b\"></span> virksomheter<span class=\"_ _b\"></span>. V<span class=\"_ _b\"></span>urderinger knyt<span class=\"_ _3\"></span>tet til verdsettelse av<span class=\"_ _b\"></span> langsiktige <span class=\"_ _b\"></span>eiendeler er<span class=\"_ _b\"></span> omtalt i note<span class=\"_ _b\"></span> 18.V<span class=\"_ _b\"></span>erdsetting <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> og estimert utny<span class=\"_ _3\"></span>ttbar levetid for v<span class=\"_ _8\"></span>arige driftsmidler<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>bygger<span class=\"_ _8\"></span> p\u00e5 fremtidsinf<span class=\"_ _b\"></span>ormasjon og vil <span class=\"_ _3\"></span>alltid v\u00e6re<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>beheftet med en viss gr<span class=\"_ _8\"></span>ad av usikk<span class=\"_ _b\"></span>erhet. Spesielt i <span class=\"_ _b\"></span>en situasjon hvor k<span class=\"_ _b\"></span>onsernet planlegger<span class=\"_ _b\"></span> store<span class=\"_ _b\"></span> endringer i produksjonsstruktur<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>antall <span class=\"_ _3\"></span>pr<span class=\"_ _8\"></span>oduk<span class=\"_ _8\"></span>sjonssteder<span class=\"_ _b\"></span>, vil vur<span class=\"_ _8\"></span>deringer<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>knyttet til ulik<span class=\"_ _b\"></span>e produk<span class=\"_ _b\"></span>sjonsanlegg komme<span class=\"_ _b\"></span> i ekstr<span class=\"_ _b\"></span>a fok<span class=\"_ _b\"></span>us. De ulik<span class=\"_ _b\"></span>e pr<span class=\"_ _b\"></span>oduksjonsstedene er l\u00f8pende vur<span class=\"_ _b\"></span>der<span class=\"_ _3\"></span>t ut fra<span class=\"_ _8\"></span> en fortsatt drift tank<span class=\"_ _b\"></span>egang, men <span class=\"_ _3\"></span>i en situasjon hvor <span class=\"_ _b\"></span>endret <span class=\"_ _b\"></span>organisering kan bety at<span class=\"_ _b\"></span> enk<span class=\"_ _b\"></span>elte anlegg vil bli lagt<span class=\"_ _b\"></span> ned eller reorganisert,<span class=\"_ _b\"></span> vil disse vurderingene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>l\u00f8pende m\u00e5tte endres<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>kan f\u00f8r<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> til <span class=\"_ _3\"></span>at<span class=\"_ _8\"></span> b\u00e5de mer<span class=\"_ _b\"></span>- og mindr<span class=\"_ _b\"></span>everdier avdekk<span class=\"_ _b\"></span>es.Innen merk<span class=\"_ _b\"></span>evarevirksomheten utgj\u00f8r<span class=\"_ _b\"></span> rabatter betydelige<span class=\"_ _b\"></span> bel\u00f8p. Rabattene fremk<span class=\"_ _b\"></span>ommer ikk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>direkte av<span class=\"_ _b\"></span> regnskapet. Det<span class=\"_ _b\"></span> er netto<span class=\"_ _b\"></span> omsetning etter<span class=\"_ _b\"></span> rabatter <span class=\"_ _b\"></span>som presenteres<span class=\"_ _b\"></span> som k<span class=\"_ _b\"></span>onsernets driftsinntekter<span class=\"_ _f\"></span>. St\u00f8rstedelen av<span class=\"_ _b\"></span> rabattene avr<span class=\"_ _b\"></span>egnes p\u00e5 <span class=\"_ _b\"></span>fakturaene. Det <span class=\"_ _b\"></span>gj\u00f8res avsetninger<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> den delen av<span class=\"_ _b\"></span> rabatter <span class=\"_ _b\"></span>som ikke<span class=\"_ _b\"></span> blir l\u00f8pende<span class=\"_ _b\"></span> avregnet. Rabatter <span class=\"_ _b\"></span>det gj\u00f8r<span class=\"_ _b\"></span>es avsetning for<span class=\"_ _f\"></span>, rapporteres<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ortsiktig gjeld og <span class=\"_ _3\"></span>bel\u00f8per<span class=\"_ _b\"></span> seg til 1,6 mrd. kroner<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>pr<span class=\"_ _f\"></span>. 31. desember 2022.<span class=\"_ _b\"></span> Avsatte rabatter er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til av<span class=\"_ _3\"></span>talef<span class=\"_ _8\"></span>estede forhold som i hovedsak <span class=\"_ _b\"></span>er basert p\u00e5<span class=\"_ _b\"></span> kjedeav<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og rapportert salg.<span class=\"_ _b\"></span> Rabat<span class=\"_ _3\"></span>tstruktur<span class=\"_ _8\"></span>en er k<span class=\"_ _b\"></span>ompleks<span class=\"_ _b\"></span> og beregnes<span class=\"_ _b\"></span> ut fra<span class=\"_ _b\"></span> ulike<span class=\"_ _b\"></span> rabattmatriser <span class=\"_ _b\"></span>og av<span class=\"_ _3\"></span>taler<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>og inneb\u00e6rer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>iboende risik<span class=\"_ _8\"></span>o<span class=\"_ _8\"></span> for estimatavvik,<span class=\"_ _b\"></span> se for<span class=\"_ _8\"></span> \u00f8vrig note 9 og 27<span class=\"_ _8\"></span>. Andr<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> salgsinntektsreduk<span class=\"_ _b\"></span>sjoner som nedprising <span class=\"_ _3\"></span>av sesongv<span class=\"_ _8\"></span>arer<span class=\"_ _b\"></span> o.l., m\u00e5 estimeres<span class=\"_ _b\"></span> med bakgrunn i <span class=\"_ _3\"></span>at data<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fr<span class=\"_ _8\"></span>a<span class=\"_ _8\"></span> eksterne<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kilder<span class=\"_ _8\"></span> ikke<span class=\"_ _b\"></span> vil v\u00e6re<span class=\"_ _8\"></span> tilgjengelige f\u00f8r<span class=\"_ _b\"></span> et<span class=\"_ _3\"></span>ter<span class=\"_ _b\"></span> avleggelse av<span class=\"_ _b\"></span> regnskapet.Ordningene<span class=\"_ _b\"></span> inneb\u00e6rer <span class=\"_ _b\"></span>en iboende risik<span class=\"_ _b\"></span>o for<span class=\"_ _b\"></span> estimatavvik.<span class=\"_ _b\"></span> Det har ikk<span class=\"_ _b\"></span>e v\u00e6rt vesentlige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>avvik mellom <span class=\"_ _3\"></span>avsatte<span class=\"_ _8\"></span> og virk<span class=\"_ _b\"></span>elig <span class=\"_ _3\"></span>rapporterte salgsinntektsreduk<span class=\"_ _b\"></span>sjoner de siste<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5rene.Etter <span class=\"_ _b\"></span>salget av andelen i Sapa<span class=\"_ _b\"></span> i 2017 har<span class=\"_ _b\"></span> Orkla beholdt<span class=\"_ _b\"></span> visse <span class=\"_ _b\"></span>forpliktelser relatert til sitt tidligere<span class=\"_ _b\"></span> eierskap. Dette gjelder<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>hovedsak<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>orpliktelser<span class=\"_ _8\"></span> knyt<span class=\"_ _3\"></span>tet til avgitte garantier<span class=\"_ _b\"></span> og skadesl\u00f8sholdelseserkl\u00e6ringer til Norsk Hydro.<span class=\"_ _b\"></span> Gjenst\u00e5ende avsetning pr<span class=\"_ _f\"></span>. <span class=\"_ _8\"></span>31. <span class=\"_ _b\"></span>desember 2022<span class=\"_ _8\"></span> anses<span class=\"_ _8\"></span> tilstr<span class=\"_ _8\"></span>ekk<span class=\"_ _b\"></span>elig i forhold til Orklas<span class=\"_ _b\"></span> gjenv\u00e6rende forpliktelser<span class=\"_ _f\"></span>, se<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>note<span class=\"_ _8\"></span> 26.Andre<span class=\"_ _b\"></span> estimater og forutsetninger er<span class=\"_ _b\"></span> omtalt i de ulike<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>notene, og det<span class=\"_ _b\"></span> som ikk<span class=\"_ _b\"></span>e naturlig inng\u00e5r i andr<span class=\"_ _b\"></span>e noter<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>fremkommer<span class=\"_ _b\"></span> i note 37<span class=\"_ _b\"></span>.Endri<span class=\"_ _8\"></span>nger fremo<span class=\"_ _8\"></span>ver Fremtidige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>hendelser og endringer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i lokale eller<span class=\"_ _b\"></span> globale rammebetingelser kan medf\u00f8re<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>at estimater<span class=\"_ _8\"></span> og forutsetninger<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>m\u00e5<span class=\"_ _b\"></span> endres. Orklas <span class=\"_ _b\"></span>samarbeidsavtaler med kunder<span class=\"_ _b\"></span> inng\u00e5s, i likhet med bransjen <span class=\"_ _b\"></span>for \u00f8vrig, i hovedsak<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> avgrensede <span class=\"_ _b\"></span>tidsperioder<span class=\"_ _b\"></span>. Rammene <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>samarbeidet blir dermed normalt ref<span class=\"_ _b\"></span>orhandlet med jevne mellomrom.<span class=\"_ _b\"></span> Disse f<span class=\"_ _b\"></span>orhandlingene kan medf\u00f8r<span class=\"_ _b\"></span>e endringer<span class=\"_ _b\"></span> i b\u00e5de betingelser<span class=\"_ _b\"></span> og posisjoner <span class=\"_ _b\"></span>som omfattes av<span class=\"_ _b\"></span> den enk<span class=\"_ _b\"></span>elte samarbeidsavtale. Det er Orklas<span class=\"_ _b\"></span> selskaper (business units) som normalt inng\u00e5r<span class=\"_ _b\"></span> av<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> med <span class=\"_ _8\"></span>den enk<span class=\"_ _b\"></span>elte k<span class=\"_ _8\"></span>unde.Nye standar<span class=\"_ _b\"></span>der<span class=\"_ _b\"></span>, ut<span class=\"_ _3\"></span>talelser<span class=\"_ _8\"></span> og tolkninger<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> gjeldende standarder<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kan medf\u00f8re<span class=\"_ _b\"></span> at v<span class=\"_ _b\"></span>alg av prinsipper <span class=\"_ _b\"></span>og presentasjon vil bli <span class=\"_ _b\"></span>endret. Slik<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>endringer vil bli regnskapsf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t n\u00e5r<span class=\"_ _b\"></span> nye <span class=\"_ _8\"></span>estimater<span class=\"_ _8\"></span> blir utarbeidet<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og nye kr<span class=\"_ _8\"></span>av<span class=\"_ _8\"></span> til presentasjon eventuelt for<span class=\"_ _b\"></span>eligger<span class=\"_ _b\"></span>.V<span class=\"_ _b\"></span>ed avleggelse av<span class=\"_ _b\"></span> \u00e5rsregnskapet f<span class=\"_ _b\"></span>or 2022 <span class=\"_ _b\"></span>foreligger <span class=\"_ _b\"></span>det ikk<span class=\"_ _b\"></span>e endringer<span class=\"_ _b\"></span> i standarder<span class=\"_ _f\"></span>, tolkninger<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> standarder<span class=\"_ _b\"></span>, utstedt, men enn\u00e5 ikk<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> effektive<span class=\"_ _8\"></span> standarder<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>som forventes \u00e5<span class=\"_ _b\"></span> p\u00e5virke<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> regnskap<span class=\"_ _b\"></span> vesentlig. Det<span class=\"_ _b\"></span> m\u00e5 <span class=\"_ _b\"></span>vurderes<span class=\"_ _b\"></span> om bestemmelsene i IA<span class=\"_ _b\"></span>S <span class=\"_ _b\"></span>1 Presentasjon av <span class=\"_ _b\"></span>finansregnskap <span class=\"_ _b\"></span>og IFRS<span class=\"_ _b\"></span> PS2 Ut\u00f8velse av<span class=\"_ _b\"></span> skj\u00f8nn i <span class=\"_ _b\"></span>vesentlighetsvurderinger <span class=\"_ _b\"></span>som tr\u00e5dte<span class=\"_ _b\"></span> i kraft 1. januar<span class=\"_ _b\"></span> 2023, <span class=\"_ _b\"></span>vil kunne medf<span class=\"_ _b\"></span>\u00f8re noen mindre<span class=\"_ _b\"></span> endringer<span class=\"_ _b\"></span> i konsernets<span class=\"_ _b\"></span> omtale av r<span class=\"_ _b\"></span>egnskapsprinsippene fr<span class=\"_ _b\"></span>emover<span class=\"_ _b\"></span>.  Ut\u00f8v<span class=\"_ _8\"></span>else a<span class=\"_ _8\"></span>v skj\u00f8n<span class=\"_ _8\"></span>n V<span class=\"_ _b\"></span>alg av presentasjonsf<span class=\"_ _b\"></span>orm, regnskapsprinsipper<span class=\"_ _b\"></span> og ut\u00f8velse<span class=\"_ _b\"></span> av skj\u00f8nn <span class=\"_ _b\"></span>vil kunne<span class=\"_ _b\"></span> p\u00e5virke<span class=\"_ _b\"></span> regnskapet. Dette<span class=\"_ _b\"></span> gjelder <span class=\"_ _b\"></span>for poster<span class=\"_ _b\"></span> som kun i begrenset<span class=\"_ _b\"></span> grad <span class=\"_ _b\"></span>er utsagnskraftige<span class=\"_ _b\"></span> til \u00e5 k<span class=\"_ _b\"></span>unne m\u00e5le k<span class=\"_ _b\"></span>onsernets l\u00f8pende<span class=\"_ _b\"></span> inntjening. Disse postene<span class=\"_ _b\"></span> blir presentert <span class=\"_ _b\"></span>som \u00abAndr<span class=\"_ _b\"></span>e inntekter\u00bb<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>\u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb i resultatregnsk<span class=\"_ _b\"></span>apet. P<span class=\"_ _b\"></span>ostene inng\u00e5r i k<span class=\"_ _b\"></span>onsernets <span class=\"_ _b\"></span>driftsresultat, men <span class=\"_ _b\"></span>er ikk<span class=\"_ _b\"></span>e med i det<span class=\"_ _b\"></span> segmentfordelte<span class=\"_ _b\"></span> EBIT (adj.).Vur<span class=\"_ _b\"></span>deringer ved innr<span class=\"_ _b\"></span>egning av leieavtaler <span class=\"_ _b\"></span>vil ogs\u00e5 k<span class=\"_ _b\"></span>unne medf\u00f8re<span class=\"_ _b\"></span> ut\u00f8velse av skj\u00f8nn. Dette gjelder<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> eksempel vurderingen av om forlengelsesopsjoner<span class=\"_ _b\"></span> skal<span class=\"_ _3\"></span> innregnes<span class=\"_ _b\"></span> samt <span class=\"_ _3\"></span>avgrensninger<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mot tjenesteavtaler<span class=\"_ _f\"></span>, se<span class=\"_ _8\"></span> y<span class=\"_ _3\"></span>tterligere<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>informasjon i<span class=\"_ _3\"></span> note 21.Resultat fra<span class=\"_ _b\"></span> tilkny<span class=\"_ _3\"></span>ttede og fellesk<span class=\"_ _b\"></span>ontrollerte selsk<span class=\"_ _8\"></span>aper<span class=\"_ _8\"></span> er presentert etter driftsresultatet,<span class=\"_ _b\"></span> da disse selsk<span class=\"_ _b\"></span>apene f\u00f8lges opp<span class=\"_ _b\"></span> som en <span class=\"_ _3\"></span>investering.For enk<span class=\"_ _b\"></span>elte oppkj\u00f8p<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>med minoritetsaksjon\u00e6rer<span class=\"_ _f\"></span>, vil det kunne<span class=\"_ _8\"></span> v\u00e6re<span class=\"_ _b\"></span> inng\u00e5tt opsjonsavtaler <span class=\"_ _b\"></span>som regulerer<span class=\"_ _b\"></span> eventuelle r<span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>tigheter<span class=\"_ _8\"></span> i f<span class=\"_ _8\"></span>orhold til utkj\u00f8p av disse eier<span class=\"_ _b\"></span>andelene fremover i tid. I slik<span class=\"_ _b\"></span>e tilfeller<span class=\"_ _b\"></span> vil det <span class=\"_ _3\"></span>bli foretatt <span class=\"_ _b\"></span>en vurdering av<span class=\"_ _b\"></span> om <span class=\"_ _b\"></span>Orkla i realiteten har<span class=\"_ _b\"></span> kj\u00f8pt disse<span class=\"_ _b\"></span> andelene ut fra<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>inng\u00e5tte av<span class=\"_ _3\"></span>taler<span class=\"_ _b\"></span> eller om dette er<span class=\"_ _b\"></span> eierandeler som sk<span class=\"_ _8\"></span>al presenteres<span class=\"_ _8\"></span> som minoritetsposter<span class=\"_ _b\"></span>. Kj\u00f8psavtalene<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til Eastern <span class=\"_ _b\"></span>Condiments, New<span class=\"_ _8\"></span> <span class=\"_ _b\"></span>Y<span class=\"_ _f\"></span>ork Pizza og Da Gr<span class=\"_ _b\"></span>asso inneholder av<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> som gj\u00f8r<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>at<span class=\"_ _8\"></span> Orkla<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> sikt skal kunne overta fullt eierskap<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i virk<span class=\"_ _8\"></span>somhetene.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>I disse<span class=\"_ _b\"></span> oppkj\u00f8pene er<span class=\"_ _8\"></span> vurderingen at det f<span class=\"_ _b\"></span>oreligger muligheter<span class=\"_ _b\"></span> for at<span class=\"_ _b\"></span> Orkla ikk<span class=\"_ _b\"></span>e blir<span class=\"_ _b\"></span> 100<span class=\"_ _b\"></span> % eier<span class=\"_ _b\"></span>. Det<span class=\"_ _b\"></span> er <span class=\"_ _b\"></span>derfor ikk<span class=\"_ _b\"></span>e avsatt gjeld i balansen,<span class=\"_ _b\"></span> men f\u00f8rt <span class=\"_ _b\"></span>opp minoritetsinteresser<span class=\"_ _b\"></span> i egenkapitalen.<span class=\"_ _b\"></span> B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>De <span class=\"_ _b\"></span>globale utfordringene<span class=\"_ _8\"></span> knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til klimaendringer<span class=\"_ _b\"></span>, r<span class=\"_ _8\"></span>essursknapphet, <span class=\"_ _8\"></span>ern\u00e6ring og helse<span class=\"_ _b\"></span> p\u00e5virk<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>Orklas <span class=\"_ _b\"></span>virksomhet i form av<span class=\"_ _b\"></span> risiko<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span> endringer<span class=\"_ _b\"></span> i r\u00e5varetilgang, k<span class=\"_ _b\"></span>ostnader<span class=\"_ _b\"></span>, forbruk<span class=\"_ _b\"></span>erpreferanser <span class=\"_ _b\"></span>og politiske r<span class=\"_ _8\"></span>ammebetingelser<span class=\"_ _b\"></span>. Konsernet<span class=\"_ _8\"></span> f\u00f8lger<span class=\"_ _b\"></span> utviklingen n\u00f8ye gjennom aktiv inter<span class=\"_ _8\"></span>essentdialog og l\u00f8pende<span class=\"_ _8\"></span> analyser<span class=\"_ _b\"></span>. <span class=\"_ _8\"></span>Orklas b\u00e6r<span class=\"_ _8\"></span>ekraftstrategi <span class=\"_ _b\"></span>omfat<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> de temaene<span class=\"_ _b\"></span> som vurderes som spesielt viktige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or konsernet<span class=\"_ _8\"></span> baser<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> p\u00e5 en dobbelt vesentlighetsanalyse,<span class=\"_ _8\"></span> der b\u00e5de Orklas<span class=\"_ _8\"></span> p\u00e5virkning <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> omgivelsene og den k<span class=\"_ _8\"></span>ommersielle risik<span class=\"_ _8\"></span>oen forbundet med <span class=\"_ _3\"></span>b\u00e6r<span class=\"_ _8\"></span>ekraftsutfordringene<span class=\"_ _b\"></span> er vurdert. Ambisjonen for<span class=\"_ _8\"></span> Orklas b\u00e6rekraftsarbeid er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5 bidra<span class=\"_ _8\"></span> til de globale<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>b\u00e6rekraftsm\u00e5lene,<span class=\"_ _b\"></span> sikre god risikoh\u00e5ndtering og utnyt<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> b\u00e6rekraftsrelaterte muligheter<span class=\"_ _8\"></span> til \u00e5<span class=\"_ _b\"></span> skape <span class=\"_ _b\"></span>vekst, <span class=\"_ _8\"></span>tillit <span class=\"_ _8\"></span>og langsiktig l\u00f8nnsomhet. Den forretningsmessige<span class=\"_ _8\"></span> risikoen for Orkla<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyttet til de globale<span class=\"_ _8\"></span> b\u00e6rekraftsutfordringene<span class=\"_ _8\"></span> er n\u00e6rmere<span class=\"_ _8\"></span> beskrevet i b\u00e6rekr<span class=\"_ _8\"></span>aftsrapporten og i <span class=\"_ _b\"></span>en separat rapport <span class=\"_ _b\"></span>om klimarelatert risiko<span class=\"_ _b\"></span> tilgjengelig p\u00e5 <span class=\"_ _b\"></span>Orklas nettsider<span class=\"_ _8\"></span>.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Orkla <span class=\"_ _8\"></span>fortsatte i 2022 \u00e5<span class=\"_ _b\"></span> investere i <span class=\"_ _8\"></span>selskaper <span class=\"_ _b\"></span>som \u00f8k<span class=\"_ _8\"></span>er k<span class=\"_ _b\"></span>onsernets evne<span class=\"_ _b\"></span> til \u00e5 fr<span class=\"_ _8\"></span>emme b\u00e6rekraftig <span class=\"_ _8\"></span>forbruk. <span class=\"_ _b\"></span>Orkla Health styrk<span class=\"_ _b\"></span>et i 2022 <span class=\"_ _8\"></span>sin posisjon innen k<span class=\"_ _8\"></span>osttilskudd med oppkj\u00f8p<span class=\"_ _8\"></span> av V<span class=\"_ _b\"></span>ester\u00e5len Marine Olje og Healthspan.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>Estimatusikk<span class=\"_ _8\"></span>erhet vedr\u00f8rende<span class=\"_ _b\"></span> salgsinntektsreduksjoner<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>merk<span class=\"_ _8\"></span>evarevirk<span class=\"_ _b\"></span>somheten er omtalt i note 4.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>Ytelsespensjoner beregnes<span class=\"_ _8\"></span> ut fra et sett valgte<span class=\"_ _b\"></span> \u00f8konomisk<span class=\"_ _b\"></span>e og aktuarielle forutsetninger<span class=\"_ _b\"></span>. <span class=\"ws2\"> </span>Endringer i parametere som disk<span class=\"_ _b\"></span>onteringsrente, fremtidig l\u00f8nnsregulering etc. vil kunne<span class=\"_ _8\"></span> gi til dels<span class=\"_ _b\"></span> store utslag i ber<span class=\"_ _8\"></span>egnet pensjonsforpliktelse.<span class=\"_ _b\"></span> P\u00e5 <span class=\"_ _8\"></span>samme m\u00e5te<span class=\"_ _b\"></span> vil endringer<span class=\"_ _8\"></span> i v<span class=\"_ _8\"></span>algte forutsetninger<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span> avkastning p\u00e5<span class=\"_ _8\"></span> pensjonsmidler k<span class=\"_ _8\"></span>unne p\u00e5virk<span class=\"_ _b\"></span>e pensjonsmidlenes <span class=\"_ _b\"></span>st\u00f8rrelse. En rimelig <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>orventet endring <span class=\"_ _3\"></span>i sentr<span class=\"_ _8\"></span>ale forutsetninger<span class=\"_ _8\"></span> vil ikke<span class=\"_ _8\"></span> v\u00e6re<span class=\"_ _b\"></span> vesentlig <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>onsernet. Endringene i <span class=\"_ _b\"></span>disse parameterne <span class=\"_ _b\"></span>vil i hovedsak bli rapportert i totalresultatet.<span class=\"_ _b\"></span> Orkla har<span class=\"_ _b\"></span> fastsatt parametere<span class=\"_ _b\"></span> i tr\u00e5d med anbefalinger i <span class=\"_ _b\"></span>de enk<span class=\"_ _b\"></span>elte land.Forutset<span class=\"_ _8\"></span>nin<span class=\"_ _8\"></span>ger Merk<span class=\"_ _b\"></span>evarevirksomheten <span class=\"_ _b\"></span>er i utgangspunktet r<span class=\"_ _b\"></span>elativ<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>stabil i forhold <span class=\"_ _8\"></span>til svingninger i mark<span class=\"_ _b\"></span>edene. Ber<span class=\"_ _b\"></span>egninger av <span class=\"_ _b\"></span>fremtidig kontantstr<span class=\"_ _b\"></span>\u00f8m bygger p\u00e5 en rekk<span class=\"_ _b\"></span>e forutsetninger<span class=\"_ _f\"></span>. Det<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> gjelder b\u00e5de forhold som forutsetninger<span class=\"_ _8\"></span> om den \u00f8k<span class=\"_ _b\"></span>onomiske<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utviklingen og forhold som forutsetninger om antatt levetid p\u00e5 viktige v<span class=\"_ _b\"></span>aremerker<span class=\"_ _f\"></span>. Fremtidig kontantstr<span class=\"_ _8\"></span>\u00f8m er estimert med utgangspunkt i budsjett f<span class=\"_ _b\"></span>or k<span class=\"_ _b\"></span>ommende \u00e5r <span class=\"_ _b\"></span>og fire<span class=\"_ _b\"></span> p\u00e5f\u00f8lgende prognose\u00e5r<span class=\"_ _f\"></span>. Fra<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>med <span class=\"_ _3\"></span>\u00e5r<span class=\"_ _b\"></span> seks<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> det beregnet en terminalverdi.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>De<span class=\"_ _8\"></span> viktigste<span class=\"_ _8\"></span> faktorene som er lagt til grunn ved verdifallstestene<span class=\"_ _b\"></span> er oppsummert pr<span class=\"_ _b\"></span>. segment i egen tabell i denne noten. KGE\u2019<span class=\"_ _f\"></span>ene operer<span class=\"_ _8\"></span>er i forskjellige mark<span class=\"_ _8\"></span>eder<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> og tabellen er ment \u00e5 gi en oversikt over<span class=\"_ _b\"></span> de viktigste<span class=\"_ _b\"></span> driverne. Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla Foods<span class=\"_ _b\"></span> Europe (<span class=\"_ _f\"></span>OF)<span class=\"fc3\"> </span> <span class=\"_ _49\"> </span> <span class=\"_ _48\"> </span>                          Goodwill                            V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>Enheter<span class=\"_ _1c0\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f3\"> </span>2022<span class=\"_ _38\"> </span>2021Enheter i segmentet<span class=\"_ _2d9\"> </span>OF<span class=\"_ _b\"></span> Norge<span class=\"_ _1d5\"> </span><span class=\"ws64\">3 545<span class=\"_ _259\"> </span>3 545<span class=\"_ _1c2\"> </span>1 260<span class=\"_ _88\"> </span>1 260</span>OF<span class=\"_ _b\"></span> Sverige<span class=\"_ _29f\"> </span>1 497<span class=\"_ _88\"> </span><span class=\"ws64\">1 537<span class=\"_ _e2\"> </span></span>392<span class=\"_ _e2\"> </span>394OF<span class=\"_ _b\"></span> Danmark<span class=\"_ _21f\"> </span>4<span class=\"_ _3\"></span>42<span class=\"_ _83\"> </span>420<span class=\"_ _164\"> </span>63<span class=\"_ _164\"> </span>59OF<span class=\"_ _b\"></span> Finland<span class=\"_ _57\"> </span><span class=\"ls58 ws72\">1<span class=\"_ _3\"></span>74<span class=\"_ _123\"> </span></span>166<span class=\"_ _2c5\"> </span>2<span class=\"_ _2c5\"> </span>2OF<span class=\"_ _b\"></span> Baltics<span class=\"_ _1be\"> </span>60<span class=\"_ _248\"> </span><span class=\"ls59 ws73\">57<span class=\"_ _164\"> </span></span>48<span class=\"_ _117\"> </span>46OF<span class=\"_ _b\"></span> Central <span class=\"_ _3\"></span>Eur<span class=\"_ _8\"></span>ope<span class=\"_ _191\"> </span><span class=\"ws2\">671<span class=\"_ _123\"> </span>618<span class=\"_ _b0\"> </span>551<span class=\"_ _9b\"> </span>508</span>Sum<span class=\"_ _239\"> </span><span class=\"ws64\">6 389<span class=\"_ _93\"> </span>6 343<span class=\"_ _8e\"> </span>2 316<span class=\"_ _93\"> </span>2 269</span>2022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _2da\"> </span><span class=\"ws71\">16 417<span class=\"_ _2db\"> </span><span class=\"ws64\">14 7<span class=\"_ _b\"></span>40</span></span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _2dc\"> </span><span class=\"ws64\">1 973<span class=\"_ _5e\"> </span></span><span class=\"ls5a\">2 243</span>Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"_ _1ae\"> </span><span class=\"ws2\">Opererer hovedsak<span class=\"_ _b\"></span>elig i de<span class=\"_ _8\"></span> nordisk<span class=\"_ _b\"></span>e og baltisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>edene samt<span class=\"_ _8\"></span> i \u00d8sterrik<span class=\"_ _b\"></span>e, <span class=\"_ _b\"></span>T<span class=\"_ _b\"></span>sjekkia, Slovakia<span class=\"_ _8\"></span> og Ungarn.<span class=\"_ _b\"></span> Bransjerisiko<span class=\"_ _b\"></span> anses  </span>som lav <span class=\"_ _b\"></span>og budsjet<span class=\"_ _3\"></span>ter<span class=\"_ _b\"></span> gj\u00f8res<span class=\"_ _8\"></span> i lokal <span class=\"_ _8\"></span>valuta.R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markeds <span class=\"_ _5\"></span>bildet <span class=\"ws2\"> </span>Sentrale<span class=\"_ _8\"></span> r\u00e5varer: kj\u00f8tt, egg, gr<span class=\"_ _8\"></span>\u00f8nnsak<span class=\"_ _8\"></span>er<span class=\"_ _b\"></span>, meieriprodukter<span class=\"_ _b\"></span>, fisk, krydder og andre tilsetningsprodukter<span class=\"_ _f\"></span>, frukt og b\u00e6r samt glass-,<span class=\"_ _8\"></span> p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetpapp-, plast-<span class=\"_ _b\"></span> og metallemballasje. Ustabile<span class=\"_ _b\"></span> markeder<span class=\"_ _8\"></span> i etterkant<span class=\"_ _8\"></span> av k<span class=\"_ _b\"></span>oronapandemien, klimatisk<span class=\"_ _b\"></span>e f<span class=\"_ _8\"></span>orhold og krig i Ukr<span class=\"_ _8\"></span>aina har<span class=\"_ _b\"></span> medf\u00f8rt h\u00f8yere<span class=\"_ _b\"></span> risiko<span class=\"_ _8\"></span> enn normalt<span class=\"_ _8\"></span> for<span class=\"_ _b\"></span> \u00f8kt priser<span class=\"_ _8\"></span> p\u00e5 b\u00e5de<span class=\"_ _b\"></span> r\u00e5varer<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>emballasje og <span class=\"_ _b\"></span>energi.Produk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _45\"> </span>Pr<span class=\"_ _8\"></span>oduksjonen <span class=\"_ _b\"></span>skjer i Norden,<span class=\"_ _8\"></span> Baltikum,<span class=\"_ _8\"></span> \u00d8sterrik<span class=\"_ _b\"></span>e, <span class=\"_ _b\"></span>T<span class=\"_ _b\"></span>sjekkia og Slov<span class=\"_ _8\"></span>akia.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span> Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av innovasjoner<span class=\"_ _b\"></span>, pr<span class=\"_ _8\"></span>oduktivitet, kjedef<span class=\"_ _8\"></span>orhandlinger<span class=\"_ _b\"></span>, <span class=\"_ _8\"></span>energi <span class=\"_ _8\"></span>og r\u00e5var<span class=\"_ _8\"></span>epriser<span class=\"_ _b\"></span>. Det <span class=\"_ _b\"></span>er h\u00f8yere<span class=\"_ _8\"></span> usikk<span class=\"_ _8\"></span>erhet justert for<span class=\"_ _8\"></span> forventninger fremoverenn normalt rundt b\u00e5de<span class=\"_ _b\"></span> energi <span class=\"_ _8\"></span>og r\u00e5var<span class=\"_ _8\"></span>eprisene <span class=\"_ _b\"></span>som f\u00f8lge av<span class=\"_ _b\"></span> ustabile  mark<span class=\"_ _8\"></span>eder <span class=\"_ _b\"></span>som etter<span class=\"_ _3\"></span>virkninger<span class=\"_ _b\"></span> av k<span class=\"_ _8\"></span>oronapandemien <span class=\"_ _8\"></span>og den p\u00e5g\u00e5ende krigen i Ukr<span class=\"_ _8\"></span>aina.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>F\u00f8lger l\u00f8pende<span class=\"_ _b\"></span> konsumenttrender<span class=\"_ _8\"></span> og jobber<span class=\"_ _b\"></span> kontinuerlig med \u00e5<span class=\"_ _8\"></span> s\u00f8k<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>vekst<span class=\"_ _8\"></span> og utvikling innenf<span class=\"_ _8\"></span>or <span class=\"_ _b\"></span>eksisterende<span class=\"_ _8\"></span> og nye<span class=\"_ _b\"></span> segmenter<span class=\"_ _b\"></span>.i samarbeid med k<span class=\"_ _8\"></span>underKonjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _118\"> </span><span class=\"ws2\">Det forutsettes r<span class=\"_ _8\"></span>elativt normale mark<span class=\"_ _b\"></span>eder <span class=\"_ _8\"></span>og omsetning <span class=\"_ _b\"></span>\u2013 virk<span class=\"_ _b\"></span>somheten er <span class=\"_ _b\"></span>generelt lite k<span class=\"_ _b\"></span>onjunkturp\u00e5virket,<span class=\"_ _b\"></span> men i perioder med </span>store<span class=\"_ _8\"></span> prisendringer k<span class=\"_ _8\"></span>an volumet<span class=\"_ _8\"></span> p\u00e5virk<span class=\"_ _8\"></span>es noe.Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _196\"> </span>Klimarisiko<span class=\"_ _8\"></span> kan p\u00e5virk<span class=\"_ _b\"></span>e virk<span class=\"_ _b\"></span>somheten p\u00e5 lik linje<span class=\"_ _b\"></span> som alle andr<span class=\"_ _8\"></span>e matpr<span class=\"_ _8\"></span>oduserende<span class=\"_ _8\"></span> selsk<span class=\"_ _8\"></span>aper<span class=\"_ _b\"></span>. Forventede <span class=\"_ _8\"></span>temperatur\u00f8kninger<span class=\"_ _b\"></span> og tilh\u00f8rende<span class=\"_ _8\"></span> ek<span class=\"_ _b\"></span>streme <span class=\"_ _8\"></span>v\u00e6rfenomener<span class=\"_ _8\"></span> i \u00e5rene<span class=\"_ _8\"></span> fremover<span class=\"_ _b\"></span> vil ha <span class=\"_ _b\"></span>en effekt p\u00e5<span class=\"_ _b\"></span> jordbrukets<span class=\"_ _b\"></span> produktivitet. Dette k<span class=\"_ _8\"></span>an f\u00f8r<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>til ubalanser i r\u00e5var<span class=\"_ _8\"></span>emark<span class=\"_ _8\"></span>eder b\u00e5de<span class=\"_ _b\"></span> lokalt og <span class=\"_ _b\"></span>globalt. Situasjonen overv\u00e5k<span class=\"_ _b\"></span>es l\u00f8pende b\u00e5de<span class=\"_ _b\"></span> sentralt <span class=\"_ _b\"></span>og lokalt. T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _e4\"> </span><span class=\"ws63\">V<span class=\"_ _b\"></span>ekstrate<span class=\"_ _8\"></span> 1,5 %.</span>Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla India<span class=\"_ _b\"></span>  <span class=\"_ _239\"> </span>                           Goodwill                              V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>Enheter<span class=\"_ _2dd\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f3\"> </span>2022<span class=\"_ _38\"> </span>2021Enheter i segmentet<span class=\"_ _2d9\"> </span><span class=\"ws2\">MTR Foods<span class=\"_ _2de\"> </span>292<span class=\"_ _b0\"> </span>291<span class=\"_ _123\"> </span>109<span class=\"_ _123\"> </span>109</span>Eastern Condiments<span class=\"_ _2df\"> </span>1 002<span class=\"_ _e2\"> </span><span class=\"ws2\">996<span class=\"_ _e2\"> </span>683<span class=\"_ _e2\"> </span>680</span>Sum<span class=\"_ _2e0\"> </span><span class=\"ws64\">1 294<span class=\"_ _8d\"> </span>1 287<span class=\"_ _15f\"> </span></span>792<span class=\"_ _15f\"> </span>7892022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _182\"> </span><span class=\"ws64\">2 528<span class=\"_ _9d\"> </span>2<span class=\"_ _8\"></span> 517</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _2e1\"> </span>303<span class=\"_ _2a7\"> </span>228Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"_ _1ae\"> </span>Opererer hovedsak<span class=\"_ _8\"></span>elig i <span class=\"_ _3\"></span>India, samt<span class=\"_ _8\"></span> eksporterer<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>Midt\u00f8sten,<span class=\"_ _8\"></span> USA, Canada,<span class=\"_ _b\"></span> Australia,<span class=\"_ _8\"></span> New Zealand,<span class=\"_ _b\"></span> Japan og <span class=\"_ _3\"></span>S\u00f8r\u00f8st-Asia.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>Det f<span class=\"_ _8\"></span>oreligger<span class=\"_ _8\"></span> lav br<span class=\"_ _8\"></span>ansjerisik<span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>og budsjet<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span>es i lok<span class=\"_ _8\"></span>al v<span class=\"_ _8\"></span>aluta.R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markeds <span class=\"_ _5\"></span>bildet <span class=\"ws2\"> </span>Sentrale<span class=\"_ _8\"></span> r\u00e5varer: kr<span class=\"_ _3\"></span>ydder<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>andre<span class=\"_ _8\"></span> tilsetningsprodukter<span class=\"_ _b\"></span>, meieriprodukter<span class=\"_ _b\"></span>, k<span class=\"_ _8\"></span>orn, n\u00f8tter og fr\u00f8,<span class=\"_ _8\"></span> sukk<span class=\"_ _8\"></span>er<span class=\"_ _b\"></span>, vegetabilsk<span class=\"_ _b\"></span>e oljer og <span class=\"ws2\"> </span>p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetpapir-<span class=\"_ _8\"></span> og metalemballasje.Produk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _45\"> </span>MTR<span class=\"_ _b\"></span> Foods har <span class=\"_ _b\"></span>tre fabrikk<span class=\"_ _b\"></span>er i <span class=\"_ _8\"></span>to ulik<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>stater i India<span class=\"_ _b\"></span> (i tillegg benyt<span class=\"_ _3\"></span>tes<span class=\"_ _b\"></span> tredjeparts pr<span class=\"_ _8\"></span>oduksjon <span class=\"_ _b\"></span>som utgj\u00f8r <span class=\"_ _8\"></span>11 % av <span class=\"_ _b\"></span>totalt volum),<span class=\"_ _b\"></span>  mens Eastern <span class=\"_ _b\"></span>Condiments har <span class=\"_ _b\"></span>syv fabrikk<span class=\"_ _b\"></span>er i fire<span class=\"_ _b\"></span> ulike<span class=\"_ _8\"></span> stater<span class=\"_ _b\"></span> i India.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span>  Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av innovasjoner<span class=\"_ _b\"></span>, pr<span class=\"_ _8\"></span>oduktivitet, kjedef<span class=\"_ _8\"></span>orhandlinger <span class=\"_ _b\"></span>og r\u00e5varepriser<span class=\"_ _b\"></span>. R\u00e5v<span class=\"_ _8\"></span>areprisene<span class=\"_ _8\"></span> vil normalt<span class=\"_ _8\"></span> forventes justert for<span class=\"_ _8\"></span> forventninger fremover\u00e5 \u00f8k<span class=\"_ _b\"></span>e noe over<span class=\"_ _8\"></span> tid i tr\u00e5d <span class=\"_ _3\"></span>med gener<span class=\"_ _8\"></span>ell inflasjon og <span class=\"_ _3\"></span>prisuttak.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>Virksomheten <span class=\"_ _8\"></span>f\u00f8lger<span class=\"_ _8\"></span> l\u00f8pende k<span class=\"_ _b\"></span>onsumenttrender <span class=\"_ _8\"></span>og jobber k<span class=\"_ _b\"></span>ontinuerlig med \u00e5 <span class=\"_ _8\"></span>s\u00f8k<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>vekst <span class=\"_ _8\"></span>og utvikling innenfor<span class=\"_ _8\"></span> ek<span class=\"_ _b\"></span>sisterende <span class=\"_ _8\"></span>og nye i samarbeid med k<span class=\"_ _8\"></span>undersegmenter<span class=\"_ _b\"></span>.Konjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _118\"> </span>Det forutsettes forholdsvis gode<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mark<span class=\"_ _8\"></span>edsutsikter og omsetning,<span class=\"_ _b\"></span> og virksomheten er gener<span class=\"_ _8\"></span>elt lite konjunkturp\u00e5virk<span class=\"_ _b\"></span>et.Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _196\"> </span>Klimarisiko<span class=\"_ _8\"></span> kan p\u00e5virk<span class=\"_ _b\"></span>e virk<span class=\"_ _b\"></span>somheten, p\u00e5 lik<span class=\"_ _b\"></span> linje med alle andr<span class=\"_ _8\"></span>e matpr<span class=\"_ _8\"></span>oduserende<span class=\"_ _8\"></span> selsk<span class=\"_ _8\"></span>aper<span class=\"_ _b\"></span>. India<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> et <span class=\"_ _8\"></span>sv\u00e6rt <span class=\"_ _8\"></span>stort land som i varierende<span class=\"_ _b\"></span> grad er s\u00e5rbart for<span class=\"_ _8\"></span> oversv\u00f8mmelser<span class=\"_ _b\"></span>, heteb\u00f8lger<span class=\"_ _b\"></span>, t\u00f8rk<span class=\"_ _8\"></span>e og lignende. Forventede \u00f8kninger i temperaturer<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>andre<span class=\"_ _b\"></span> ekstr<span class=\"_ _8\"></span>eme <span class=\"_ _b\"></span>v\u00e6rforhold kan ha negativ<span class=\"_ _b\"></span> innvirkning p\u00e5 jordbruk<span class=\"_ _b\"></span>ets produktivitet <span class=\"_ _b\"></span>og kan p\u00e5virke<span class=\"_ _b\"></span> b\u00e5de pris <span class=\"_ _b\"></span>og tilgjengelighet f<span class=\"_ _8\"></span>or r\u00e5stoffer<span class=\"_ _f\"></span>. Enhver klimar<span class=\"_ _8\"></span>elatert forstyrr<span class=\"_ _8\"></span>else av<span class=\"_ _b\"></span> matdistribusjon- og <span class=\"_ _b\"></span>transport kan ha k<span class=\"_ _b\"></span>onsekvenser f<span class=\"_ _8\"></span>or b\u00e5de<span class=\"_ _b\"></span> matsikkerhet-<span class=\"_ _8\"></span> og kvalitet,<span class=\"_ _8\"></span> men ogs\u00e5<span class=\"_ _b\"></span> mat<span class=\"_ _3\"></span>tilgang.<span class=\"_ _b\"></span> Situasjonen overv\u00e5kes<span class=\"_ _b\"></span> l\u00f8pende og <span class=\"_ _b\"></span>virksomheten vur<span class=\"_ _8\"></span>deres<span class=\"_ _8\"></span> \u00e5 ha<span class=\"_ _b\"></span> kun moderat <span class=\"_ _8\"></span>eksponering <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> slik<span class=\"_ _b\"></span> risik<span class=\"_ _8\"></span>o.T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _e4\"> </span><span class=\"ws64\">V<span class=\"_ _b\"></span>ekstrate<span class=\"_ _8\"></span> 5,5 %.</span>Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>OC&amp;<span class=\"_ _b\"></span>S)  <span class=\"_ _e3\"> </span>                           Goodwill                              V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>Enheter<span class=\"_ _2dd\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f2\"> </span>2022<span class=\"_ _38\"> </span>2021Enheter i segmentet<span class=\"_ _2d9\"> </span><span class=\"ws2\">OC&amp;<span class=\"_ _b\"></span>S Norge<span class=\"_ _186\"> </span>534<span class=\"_ _e2\"> </span>534<span class=\"_ _123\"> </span>201<span class=\"_ _123\"> </span>201</span>OC&amp;<span class=\"_ _b\"></span>S Sverige<span class=\"_ _249\"> </span>819<span class=\"_ _83\"> </span>844<span class=\"_ _9b\"> </span>372<span class=\"_ _e2\"> </span>384OC&amp;<span class=\"_ _b\"></span>S Danmark<span class=\"_ _2ac\"> </span>627<span class=\"_ _83\"> </span>594<span class=\"_ _e2\"> </span>430<span class=\"_ _e2\"> </span>409OC&amp;<span class=\"_ _b\"></span>S Finland<span class=\"_ _2e2\"> </span>622<span class=\"_ _b0\"> </span>591<span class=\"_ _15f\"> </span>769<span class=\"_ _9b\"> </span>730OC&amp;<span class=\"_ _b\"></span>S Island<span class=\"_ _2ce\"> </span>109<span class=\"_ _11d\"> </span><span class=\"ls5a ws74\">107<span class=\"_ _164\"> </span></span>60<span class=\"_ _164\"> </span>58OC&amp;<span class=\"_ _b\"></span>S Latvia<span class=\"_ _86\"> </span>500<span class=\"_ _15f\"> </span><span class=\"ls59 ws73\">47<span class=\"_ _3\"></span>5<span class=\"_ _15f\"> </span></span>222<span class=\"_ _f8\"> </span>211OC&amp;<span class=\"_ _b\"></span>S Estland<span class=\"_ _1d5\"> </span>-<span class=\"_ _168\"> </span>-<span class=\"_ _278\"> </span>58<span class=\"_ _164\"> </span>55Sum<span class=\"_ _21\"> </span><span class=\"ws64\">3 211<span class=\"_ _88\"> </span><span class=\"ws25\">3 145<span class=\"_ _9a\"> </span>2 112<span class=\"_ _93\"> </span></span>2 048</span>2022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _182\"> </span><span class=\"ws64\">8 690<span class=\"_ _5e\"> </span>7 639</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _2e1\"> </span>989<span class=\"_ _2e3\"> </span><span class=\"ws63\">1 113</span>Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"_ _1ae\"> </span><span class=\"ws2\">Opererer hovedsak<span class=\"_ _b\"></span>elig i de<span class=\"_ _8\"></span> nordisk<span class=\"_ _b\"></span>e og baltisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>edene; lav bransjerisik<span class=\"_ _b\"></span>o; budsjet<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span>er i lok<span class=\"_ _8\"></span>al v<span class=\"_ _8\"></span>aluta.</span>R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markeds <span class=\"_ _5\"></span>bildet <span class=\"ws2\"> </span>Sentrale<span class=\"_ _8\"></span> r\u00e5var<span class=\"_ _8\"></span>er: sukk<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>, poteter<span class=\"_ _b\"></span>, n\u00f8tter<span class=\"_ _b\"></span>, kak<span class=\"_ _8\"></span>ao, mel,<span class=\"_ _b\"></span> vegetabilsk <span class=\"_ _b\"></span>olje, krydder<span class=\"_ _8\"></span>, melk<span class=\"_ _b\"></span>epulver <span class=\"_ _8\"></span>og emballasje.p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetProduk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _45\"> </span>Pr<span class=\"_ _8\"></span>oduksjonen <span class=\"_ _b\"></span>skjer hovedsak<span class=\"_ _8\"></span>elig i Norden <span class=\"_ _8\"></span>og Baltikum.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span> Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av innovasjoner<span class=\"_ _b\"></span>, pr<span class=\"_ _8\"></span>oduktivitet, kjedef<span class=\"_ _8\"></span>orhandlinger <span class=\"_ _b\"></span>og r\u00e5varepriser<span class=\"_ _b\"></span>. R\u00e5v<span class=\"_ _8\"></span>areprisene<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> forventet  justert for<span class=\"_ _8\"></span> forventninger fremover\u00e5 \u00f8k<span class=\"_ _b\"></span>e p\u00e5 kort sikt.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>OC&amp;<span class=\"_ _b\"></span>S f\u00f8lger k<span class=\"_ _8\"></span>onsument <span class=\"_ _291\"></span>trender<span class=\"_ _8\"></span> \u2014 vek<span class=\"_ _b\"></span>st for<span class=\"_ _3\"></span>ventes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innenfor<span class=\"_ _8\"></span> eksister<span class=\"_ _8\"></span>ende segmenter<span class=\"_ _f\"></span>.i samarbeid med k<span class=\"_ _8\"></span>underKonjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _118\"> </span>Det forutsettes normale markeder<span class=\"_ _8\"></span> og omsetning \u2014 OC&amp;<span class=\"_ _b\"></span>S er<span class=\"_ _b\"></span> generelt lite konjunkturp\u00e5virk<span class=\"_ _b\"></span>et.Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _196\"> </span>Som leverand\u00f8r av<span class=\"_ _8\"></span> godteri,<span class=\"_ _b\"></span> kjeks <span class=\"_ _b\"></span>og snacks<span class=\"_ _b\"></span> samt knekk<span class=\"_ _b\"></span>ebr\u00f8d har <span class=\"_ _8\"></span>OC&amp;<span class=\"_ _b\"></span>S h\u00f8yt forbruk<span class=\"_ _8\"></span> av r<span class=\"_ _8\"></span>\u00e5varer<span class=\"_ _b\"></span> som sukk<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>, poteter<span class=\"_ _b\"></span>, n\u00f8tter<span class=\"_ _b\"></span>, kakao,<span class=\"_ _b\"></span> mel og vegetabilsk<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>oljer<span class=\"_ _b\"></span>, <span class=\"_ _8\"></span>og er<span class=\"_ _b\"></span> dermed utsatt for<span class=\"_ _b\"></span> potensielle klimarisik<span class=\"_ _8\"></span>oer<span class=\"_ _b\"></span>. Klimarelaterte<span class=\"_ _8\"></span> risik<span class=\"_ _8\"></span>oer <span class=\"_ _b\"></span>vil ha innvirkning p\u00e5 r\u00e5var<span class=\"_ _8\"></span>epriser <span class=\"_ _8\"></span>fremover<span class=\"_ _b\"></span>. Risik<span class=\"_ _b\"></span>o knyttet til naturkatastr<span class=\"_ _8\"></span>ofer<span class=\"_ _8\"></span> anses \u00e5<span class=\"_ _b\"></span> v\u00e6re<span class=\"_ _b\"></span> lav og h\u00e5ndter<span class=\"_ _8\"></span>es av<span class=\"_ _b\"></span> en beredskapsplan <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> hver <span class=\"_ _8\"></span>fabrikk. B\u00e6rekraftige<span class=\"_ _b\"></span> produkter blir<span class=\"_ _8\"></span> stadig mer<span class=\"_ _b\"></span> relevant faktor<span class=\"_ _b\"></span> for <span class=\"_ _8\"></span>forbruk<span class=\"_ _b\"></span>eren, med <span class=\"_ _8\"></span>et <span class=\"_ _8\"></span>gradvis<span class=\"_ _8\"></span> skifte<span class=\"_ _b\"></span> mot mer b\u00e6rekr<span class=\"_ _8\"></span>aftig emballasje<span class=\"_ _b\"></span> og mer b\u00e6r<span class=\"_ _8\"></span>ekraftige<span class=\"_ _8\"></span> produkter<span class=\"_ _8\"></span> (f<span class=\"_ _8\"></span>.eks.<span class=\"_ _b\"></span> ingen palmeolje). Kostnader<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet <span class=\"_ _8\"></span>til slik<span class=\"_ _b\"></span>e initiativ<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> inkluder<span class=\"_ _3\"></span>t i prisen,<span class=\"_ _b\"></span> og klimarisik<span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>er pr<span class=\"_ _b\"></span>. n\u00e5<span class=\"_ _8\"></span> vurdert \u00e5<span class=\"_ _8\"></span> ikk<span class=\"_ _8\"></span>e medf<span class=\"_ _8\"></span>\u00f8re<span class=\"_ _8\"></span> vesentlig <span class=\"_ _b\"></span>\u00f8konomisk<span class=\"_ _8\"></span> risik<span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> virk<span class=\"_ _b\"></span>somhetene i OC&amp;<span class=\"_ _b\"></span>S.T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _e4\"> </span><span class=\"ws63\">V<span class=\"_ _b\"></span>ekstrate<span class=\"_ _8\"></span> 1,5 %.</span>Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla Car<span class=\"_ _b\"></span>e  <span class=\"_ _2e0\"> </span>                          Goodwill                          V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>Enheter<span class=\"_ _2dd\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f3\"> </span>2022<span class=\"_ _38\"> </span>2021Enheter i segmentet<span class=\"_ _2d9\"> </span><span class=\"ws2\">Orkla Home<span class=\"_ _b\"></span> &amp; Personal <span class=\"_ _8\"></span>Care<span class=\"_ _253\"> </span><span class=\"ws71\">1 422<span class=\"_ _1c2\"> </span>1 430<span class=\"_ _15f\"> </span></span>308<span class=\"_ _e2\"> </span><span class=\"ls5a ws74\">324</span></span>Orkla Health<span class=\"_ _246\"> </span><span class=\"ws64\">2 048<span class=\"_ _1c2\"> </span>1 368<span class=\"_ _9b\"> </span></span>703<span class=\"_ _e2\"> </span>543NutraQ<span class=\"_ _2e4\"> </span><span class=\"ws64\">2 675<span class=\"_ _259\"> </span>2 692<span class=\"_ _e2\"> </span></span>400<span class=\"_ _83\"> </span>400Orkla W<span class=\"_ _b\"></span>ound Care<span class=\"_ _53\"> </span><span class=\"ws2\">289<span class=\"_ _e2\"> </span>293<span class=\"_ _f8\"> </span>114<span class=\"_ _f8\"> </span>116</span>HSNG<span class=\"_ _2e0\"> </span>275<span class=\"_ _e2\"> </span>284<span class=\"_ _f4\"> </span>115<span class=\"_ _f4\"> </span>118Sum<span class=\"_ _2e5\"> </span><span class=\"ws64\">6 709<span class=\"_ _b7\"> </span>6 067<span class=\"_ _7f\"> </span>1 640<span class=\"_ _9a\"> </span>1 501</span>2022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _1c0\"> </span><span class=\"ws64\">10 964<span class=\"_ _94\"> </span>9 269</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _2e1\"> </span>898<span class=\"_ _ea\"> </span><span class=\"ws64\">1 066</span>Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"_ _1ae\"> </span><span class=\"ws2\">Opererer hovedsak<span class=\"_ _b\"></span>elig i de<span class=\"_ _8\"></span> nordisk<span class=\"_ _b\"></span>e mark<span class=\"_ _8\"></span>edene <span class=\"_ _b\"></span>samt Storbritannia, Baltikum,<span class=\"_ _b\"></span> Polen <span class=\"_ _8\"></span>og Spania; lav br<span class=\"_ _8\"></span>ansjerisik<span class=\"_ _8\"></span>o; budsjetterer  </span>i lokal valuta.R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markeds <span class=\"_ _5\"></span>bildet <span class=\"ws2\"> </span>Viktige r<span class=\"_ _8\"></span>\u00e5varer: r<span class=\"_ _8\"></span>\u00e5olje, kjemik<span class=\"_ _8\"></span>alier<span class=\"_ _b\"></span>, fisk<span class=\"_ _b\"></span>eolje, melk<span class=\"_ _b\"></span>eprotein, <span class=\"_ _8\"></span>vitaminer<span class=\"_ _b\"></span>, plastemballasje,<span class=\"_ _8\"></span> plastk<span class=\"_ _8\"></span>omponenter<span class=\"_ _b\"></span>, papp-<span class=\"_ _8\"></span> og papirbasert p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetemballasje og tensider<span class=\"_ _f\"></span>.Produk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _45\"> </span>Egenpr<span class=\"_ _8\"></span>oduksjon <span class=\"_ _b\"></span>er i hovedsak i Nor<span class=\"_ _8\"></span>den og Malay<span class=\"_ _8\"></span>sia <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> den <span class=\"_ _b\"></span>delen av Jor<span class=\"_ _8\"></span>dan som inng\u00e5r<span class=\"_ _b\"></span> i Orkla Home<span class=\"_ _b\"></span> &amp; Personal <span class=\"_ _8\"></span>Care<span class=\"_ _8\"></span> (<span class=\"_ _b\"></span>OHPC<span class=\"_ _8\"></span>).  Orkla Health har<span class=\"_ _b\"></span> egenproduk<span class=\"_ _8\"></span>sjon i Norge<span class=\"_ _8\"></span> og Danmark.<span class=\"_ _b\"></span> S\u00e5rpleieprodukter produser<span class=\"_ _8\"></span>es i Spania<span class=\"_ _b\"></span> og Norge.<span class=\"_ _8\"></span> I tillegg kj\u00f8per<span class=\"_ _b\"></span> Orkla Health, Nutr<span class=\"_ _8\"></span>aQ<span class=\"_ _8\"></span>, <span class=\"_ _b\"></span>OHPC og HSNG<span class=\"_ _b\"></span> handelsvarer prim\u00e6rt <span class=\"_ _8\"></span>fra<span class=\"_ _8\"></span> Europa.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span> Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av innovasjoner<span class=\"_ _b\"></span>, pr<span class=\"_ _8\"></span>oduktivitet, kjedef<span class=\"_ _8\"></span>orhandlinger<span class=\"_ _b\"></span>, r\u00e5v<span class=\"_ _8\"></span>arepriser<span class=\"_ _8\"></span> og inflasjon.<span class=\"_ _b\"></span> \u00d8kninger i r<span class=\"_ _8\"></span>\u00e5varepriser<span class=\"_ _b\"></span>  justert for<span class=\"_ _8\"></span> forventninger fremoverog inflasjon forventes inn i <span class=\"_ _8\"></span>2023.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>Orkla Car<span class=\"_ _8\"></span>e f\u00f8lger<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>onsument<span class=\"_ _3\"></span>trender<span class=\"_ _b\"></span> \u2013 vekst<span class=\"_ _8\"></span> forventes innenfor ek<span class=\"_ _8\"></span>sisterende<span class=\"_ _8\"></span> segmenter<span class=\"_ _b\"></span>. i samarbeid med k<span class=\"_ _8\"></span>underKonjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _118\"> </span><span class=\"ws2\">Orkla Car<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>er gener<span class=\"_ _8\"></span>elt relativt lite<span class=\"_ _b\"></span> konjunkturp\u00e5virk<span class=\"_ _b\"></span>et, men vil p\u00e5virk<span class=\"_ _b\"></span>es av<span class=\"_ _8\"></span> st\u00f8rr<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>svingninger<span class=\"_ _8\"></span>. Ukr<span class=\"_ _8\"></span>aina-krigen har medvirk<span class=\"_ _b\"></span>et til </span>forstyrrelser<span class=\"_ _b\"></span> i verdikjeden,<span class=\"_ _8\"></span> herunder <span class=\"_ _b\"></span>\u00f8kte ener<span class=\"_ _8\"></span>gi- <span class=\"_ _b\"></span>og fraktk<span class=\"_ _8\"></span>ostnader<span class=\"_ _b\"></span>. De<span class=\"_ _8\"></span> negative implik<span class=\"_ _8\"></span>asjonene p\u00e5<span class=\"_ _b\"></span> kort <span class=\"_ _8\"></span>sikt <span class=\"_ _8\"></span>er usikr<span class=\"_ _8\"></span>e, men antas<span class=\"_ _b\"></span> \u00e5 utjevnes p\u00e5<span class=\"_ _b\"></span> lang sikt.  Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _196\"> </span>Klimarisiko<span class=\"_ _8\"></span> som <span class=\"_ _8\"></span>f\u00f8lger<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>ekstremv\u00e6r<span class=\"_ _b\"></span> vurderes<span class=\"_ _b\"></span> \u00e5 ha moder<span class=\"_ _8\"></span>at risik<span class=\"_ _b\"></span>o ettersom produk<span class=\"_ _b\"></span>sjonsanlegg i stor <span class=\"_ _b\"></span>grad er<span class=\"_ _8\"></span> posisjonert i Norden.<span class=\"_ _8\"></span> T<span class=\"_ _b\"></span>ran er et<span class=\"_ _8\"></span> av de st\u00f8rste<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>produktene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innenfor<span class=\"_ _8\"></span> helsekategorien, og sesongfisk<span class=\"_ _b\"></span>e vil kunne p\u00e5virkes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> st\u00f8rre<span class=\"_ _8\"></span> klimaendringer og knapphet. <span class=\"_ _b\"></span>Orkla Health reduserer<span class=\"_ _b\"></span> risiko<span class=\"_ _8\"></span> ved \u00e5<span class=\"_ _b\"></span> ta k<span class=\"_ _b\"></span>ontroll oppstr<span class=\"_ _8\"></span>\u00f8ms i <span class=\"_ _b\"></span>verdikjeden for<span class=\"_ _8\"></span> \u00e5 <span class=\"_ _b\"></span>sikre f<span class=\"_ _8\"></span>orsyningen. Risik<span class=\"_ _b\"></span>o i <span class=\"_ _8\"></span>tilknytning til politisk<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>forhold <span class=\"_ _8\"></span>som \u00f8kte<span class=\"_ _b\"></span> avgifter p\u00e5 klimagassutslipp<span class=\"_ _b\"></span> reduseres <span class=\"_ _b\"></span>gjennom Orklas langsiktige<span class=\"_ _b\"></span> og sy<span class=\"_ _8\"></span>stematisk<span class=\"_ _8\"></span>e klimaarbeid,<span class=\"_ _b\"></span> herunder arbeid <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> \u00e5 r<span class=\"_ _8\"></span>edusere<span class=\"_ _8\"></span> utslipp. Klimarisik<span class=\"_ _b\"></span>o <span class=\"_ _8\"></span>er pr<span class=\"_ _f\"></span>. n\u00e5  <span class=\"_ _b\"></span>vurdert \u00e5 ikk<span class=\"_ _b\"></span>e medf\u00f8re<span class=\"_ _b\"></span> vesentlig \u00f8k<span class=\"_ _b\"></span>onomisk risik<span class=\"_ _b\"></span>o for<span class=\"_ _b\"></span> virksomhetene<span class=\"_ _b\"></span> i  Orkla Car<span class=\"_ _8\"></span>e.T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _e4\"> </span><span class=\"ws63\">V<span class=\"_ _b\"></span>ekstrate<span class=\"_ _8\"></span> 1,5 %.</span>Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla Food Ingr<span class=\"_ _b\"></span>edients (<span class=\"_ _b\"></span>OFI<span class=\"ff2\">) </span> <span class=\"_ _e3\"> </span>                           Goodwill                             V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>Enheter<span class=\"_ _1c0\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f3\"> </span>2022<span class=\"_ _38\"> </span>2021Enheter i segmentet<span class=\"_ _2d9\"> </span><span class=\"ws2\">Bak<span class=\"_ _8\"></span>ery Norden<span class=\"_ _2e6\"> </span>867<span class=\"_ _b0\"> </span>861<span class=\"_ _192\"> </span>-<span class=\"_ _168\"> </span>-</span>Bak<span class=\"_ _8\"></span>ery Europa<span class=\"_ _8\"></span> (<span class=\"_ _b\"></span>ekskl. Nor<span class=\"_ _8\"></span>den)<span class=\"_ _2e7\"> </span>480<span class=\"_ _e2\"> </span>458<span class=\"_ _168\"> </span>-<span class=\"_ _168\"> </span>-Sweet Ingredients<span class=\"_ _23d\"> </span><span class=\"ws71\">2 420<span class=\"_ _e2\"> </span></span>925<span class=\"_ _168\"> </span>-<span class=\"_ _168\"> </span>-Plant based<span class=\"_ _2e8\"> </span>223<span class=\"_ _9b\"> </span><span class=\"ls5a ws74\">207<span class=\"_ _2c5\"> </span></span>5<span class=\"_ _29e\"> </span>4Sum<span class=\"_ _239\"> </span>3 990<span class=\"_ _1c2\"> </span><span class=\"ws71\">2 451<span class=\"_ _2c5\"> </span></span>5<span class=\"_ _2c5\"> </span>42022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _182\"> </span><span class=\"ws64\">9 262<span class=\"_ _5e\"> </span>6 352</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _2e9\"> </span>853<span class=\"_ _68\"> </span>646Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"ws2\"> <span class=\"_ _c9\"> </span>Opererer<span class=\"_ _8\"></span> i 23 land,<span class=\"_ _b\"></span> i hovedsak i Europa<span class=\"_ _8\"></span> samt<span class=\"_ _8\"></span> nylig oppkj\u00f8pt<span class=\"_ _8\"></span> virk<span class=\"_ _b\"></span>somhet i USA; moderat<span class=\"_ _8\"></span> bransjerisik<span class=\"_ _b\"></span>o; budsjet<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span>er i lok<span class=\"_ _8\"></span>al v<span class=\"_ _8\"></span>aluta. </span>R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markeds <span class=\"_ _5\"></span>bildet <span class=\"ws2\"> </span>Viktige r\u00e5var<span class=\"_ _8\"></span>er: vegetabilsk olje,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>meieriprodukter<span class=\"_ _f\"></span>, melasse, sukk<span class=\"_ _8\"></span>er og mel.p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetProduk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _45\"> </span>Egenpr<span class=\"_ _8\"></span>oduksjon hovedsak<span class=\"_ _b\"></span>elig i Skandinavia, men <span class=\"_ _b\"></span>ogs\u00e5 i Nederland, P<span class=\"_ _b\"></span>olen, Storbritannia,<span class=\"_ _8\"></span> Romania<span class=\"_ _8\"></span> samt<span class=\"_ _8\"></span> noen mindre<span class=\"_ _8\"></span> produk<span class=\"_ _8\"></span>sjonsenheter i Sentr<span class=\"_ _8\"></span>al- <span class=\"_ _b\"></span>og \u00d8st-Europa.<span class=\"_ _8\"></span> Nylig ogs\u00e5<span class=\"_ _b\"></span> kj\u00f8pt produksjonsselsk<span class=\"_ _8\"></span>ap i US<span class=\"_ _b\"></span>A.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span> Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av selsk<span class=\"_ _8\"></span>apenes k<span class=\"_ _b\"></span>onkurransekraft<span class=\"_ _8\"></span> i levering av pr<span class=\"_ _8\"></span>odukter <span class=\"_ _b\"></span>og tjenester<span class=\"_ _b\"></span>. Evne<span class=\"_ _8\"></span> til \u00e5<span class=\"_ _b\"></span> utvikle produkter<span class=\"_ _8\"></span> med justert for<span class=\"_ _8\"></span> forventninger fremoverh\u00f8y nytteverdi for<span class=\"_ _b\"></span> kundene hever<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>onkurransekr<span class=\"_ _8\"></span>aften. Endringer<span class=\"_ _b\"></span> i r\u00e5varek<span class=\"_ _b\"></span>ostnad s\u00f8k<span class=\"_ _8\"></span>es <span class=\"_ _b\"></span>dekket i k<span class=\"_ _8\"></span>undemark<span class=\"_ _8\"></span>edet.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>OFI f\u00f8lger k<span class=\"_ _8\"></span>onsumenttrender og har godt<span class=\"_ _8\"></span> samarbeid med sine kunder<span class=\"_ _b\"></span>, som er produsenter<span class=\"_ _8\"></span> og leverand\u00f8rer av bak<span class=\"_ _8\"></span>eri- og i samarbeid med k<span class=\"_ _8\"></span>underiskremprodukter<span class=\"_ _f\"></span>, samt<span class=\"_ _8\"></span> plantebaserte produkter<span class=\"_ _f\"></span>. OFI har<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>senere \u00e5rene<span class=\"_ _b\"></span> \u00f8kt f<span class=\"_ _8\"></span>okuset p\u00e5<span class=\"_ _b\"></span> b\u00e6rekraft, <span class=\"_ _b\"></span>og har en <span class=\"_ _b\"></span>\u00f8kende<span class=\"_ _8\"></span> andel av eksempelvis<span class=\"_ _b\"></span> plantebaser<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> produkter i portef\u00f8ljen.Konjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _118\"> </span><span class=\"ws2\">OFI ble rammet av<span class=\"_ _b\"></span> koronapandemien i <span class=\"_ _8\"></span>2020\u20132021 og <span class=\"_ _b\"></span>delvis i starten p\u00e5<span class=\"_ _8\"></span> 2022,<span class=\"_ _8\"></span> men har <span class=\"_ _b\"></span>tiln\u00e6rmet normal aktivitet i stor<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>deler  </span>av 2022.<span class=\"_ _8\"></span> Det for<span class=\"_ _3\"></span>ventes<span class=\"_ _b\"></span> delvis trygg et<span class=\"_ _3\"></span>tersp\u00f8rsel fremover<span class=\"_ _8\"></span> som f\u00f8lge av at produktene OFI leverer<span class=\"_ _8\"></span> er <span class=\"_ _8\"></span>\u00abbasisvarer\u00bb<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innenf<span class=\"_ _8\"></span>or bak<span class=\"_ _8\"></span>eri- og iskremingredienser<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>plantebaserte produkter<span class=\"_ _b\"></span>, men det er<span class=\"_ _8\"></span> noe usikkerhet knyt<span class=\"_ _3\"></span>tet til ettersp\u00f8rsel fremover<span class=\"_ _8\"></span> grunnet usikk<span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>\u00f8konomi i mange<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>v\u00e5re mark<span class=\"_ _b\"></span>eder <span class=\"_ _8\"></span>som f\u00f8lge<span class=\"_ _b\"></span> av h\u00f8y inflasjon <span class=\"_ _b\"></span>og redusert kj\u00f8pekraft f<span class=\"_ _8\"></span>or k<span class=\"_ _b\"></span>onsumentene.Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _196\"> </span>Som leverand\u00f8r av<span class=\"_ _8\"></span> matingredienser<span class=\"_ _8\"></span> har <span class=\"_ _b\"></span>OFI h\u00f8y<span class=\"_ _3\"></span>t <span class=\"_ _8\"></span>forbruk<span class=\"_ _8\"></span> av r<span class=\"_ _8\"></span>\u00e5varer<span class=\"_ _b\"></span> som k<span class=\"_ _8\"></span>orn, <span class=\"_ _b\"></span>sukker<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>oljer<span class=\"_ _8\"></span>, <span class=\"_ _b\"></span>og er <span class=\"_ _b\"></span>dermed utsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> for<span class=\"_ _b\"></span> potensielle klimarisik<span class=\"_ _8\"></span>oer<span class=\"_ _b\"></span>. OFI overv\u00e5k<span class=\"_ _8\"></span>er potensielle risik<span class=\"_ _8\"></span>oer og tar<span class=\"_ _b\"></span> sikte p\u00e5 \u00e5 redusere risik<span class=\"_ _8\"></span>o ved \u00e5 v<span class=\"_ _8\"></span>\u00e6re<span class=\"_ _8\"></span> en lokal <span class=\"_ _3\"></span>partner<span class=\"_ _8\"></span> med tilgang til en <span class=\"_ _3\"></span>bred og diversifisert <span class=\"_ _b\"></span>gruppe leverand\u00f8rer<span class=\"_ _b\"></span> gjennom hele <span class=\"_ _b\"></span>OFI-net<span class=\"_ _3\"></span>tverk<span class=\"_ _b\"></span>et. <span class=\"_ _8\"></span>OFI forventer ikk<span class=\"_ _b\"></span>e at risik<span class=\"_ _b\"></span>oen for<span class=\"_ _8\"></span> klimaendringer <span class=\"_ _b\"></span>vil ha betydelig negativ innvirkning p\u00e5<span class=\"_ _b\"></span> OFIs k<span class=\"_ _b\"></span>onkurranseposisjon i mark<span class=\"_ _b\"></span>edet de<span class=\"_ _8\"></span> neste <span class=\"_ _8\"></span>3\u20135 \u00e5rene.T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _e4\"> </span><span class=\"ws63\">V<span class=\"_ _b\"></span>ekstrate<span class=\"_ _8\"></span> 1,5 %.</span>Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla <span class=\"_ _b\"></span>Consumer Investments<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>OCI)  <span class=\"_ _2ea\"> </span> <span class=\"_ _139\"> </span>                           <span class=\"_ _b\"></span>Goodwill                             V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _2e7\"> </span>Enheter<span class=\"_ _2da\"> </span>2022<span class=\"_ _11a\"> </span>2021<span class=\"_ _f2\"> </span>2022<span class=\"_ _38\"> </span>20211Enheter i segmentet<span class=\"_ _8a\"> </span>Pierre<span class=\"_ _8\"></span> Robert Group41<span class=\"_ _164\"> </span>39<span class=\"_ _119\"> </span>18<span class=\"_ _119\"> </span>17Lilleborg<span class=\"_ _e3\"> </span>18<span class=\"_ _119\"> </span>18<span class=\"_ _168\"> </span>-<span class=\"_ _168\"> </span>-Orkla House Car<span class=\"_ _8\"></span>e<span class=\"_ _2eb\"> </span><span class=\"ws2\">519<span class=\"_ _15f\"> </span>505<span class=\"_ _117\"> </span>90<span class=\"_ _123\"> </span>156</span>Kotipizza<span class=\"_ _28f\"> </span>1 249<span class=\"_ _8f\"> </span><span class=\"ws63\">1 187<span class=\"_ _8b\"> </span></span>449<span class=\"_ _15f\"> </span>427New Y<span class=\"_ _f\"></span>ork<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Pizza<span class=\"_ _49\"> </span>1 166<span class=\"_ _96\"> </span>1 106<span class=\"_ _123\"> </span><span class=\"ws2\">219<span class=\"_ _e2\"> </span>208</span>2Da Gr<span class=\"_ _8\"></span>asso168<span class=\"_ _168\"> </span>-<span class=\"_ _117\"> </span>45<span class=\"_ _168\"> </span>-Sum<span class=\"_ _2ec\"> </span>3 161<span class=\"_ _1bb\"> </span><span class=\"ws64\">2 855<span class=\"_ _b0\"> </span></span>821<span class=\"_ _15f\"> </span>8082022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _1fc\"> </span><span class=\"ws64\">5 562<span class=\"_ _5e\"> </span>4 750</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _1ee\"> </span>383<span class=\"_ _1a0\"> </span>498Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"_ _224\"> </span><span class=\"ws2\">Opererer<span class=\"_ _8\"></span> hovedsak<span class=\"_ _8\"></span>elig i de<span class=\"_ _b\"></span> nordiske<span class=\"_ _b\"></span> markedene<span class=\"_ _8\"></span> samt<span class=\"_ _8\"></span> UK <span class=\"_ _b\"></span>og Benelux; lav bransjerisik<span class=\"_ _b\"></span>o; budsjet<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span>er i lok<span class=\"_ _8\"></span>al v<span class=\"_ _8\"></span>aluta.</span>R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markedsbildet<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>Viktige r<span class=\"_ _8\"></span>\u00e5varer: plastemballasje,<span class=\"_ _b\"></span> plastkomponenter<span class=\"_ _b\"></span>, kjemik<span class=\"_ _8\"></span>alier<span class=\"_ _b\"></span>, papp-<span class=\"_ _8\"></span> og papirbasert <span class=\"_ _b\"></span>emballasje, ull og bomull,<span class=\"_ _b\"></span> pizzabunner p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetog pizzatopping.Produk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _1a0\"> </span>Egenproduksjon i hovedsak<span class=\"_ _b\"></span> i Norden, UK<span class=\"_ _8\"></span> og Kina<span class=\"_ _b\"></span> for <span class=\"_ _b\"></span>Orkla House <span class=\"_ _b\"></span>Care. Pierre<span class=\"_ _b\"></span> Robert Group<span class=\"_ _b\"></span> kj\u00f8per sin pr<span class=\"_ _8\"></span>oduksjon i hovedsak<span class=\"_ _b\"></span> fra Italia <span class=\"_ _b\"></span>og Asia. Lillebor<span class=\"_ _8\"></span>g kj\u00f8per handelsv<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> prim\u00e6rt fra<span class=\"_ _b\"></span> Europa i <span class=\"_ _8\"></span>tillegg til kj\u00f8p<span class=\"_ _b\"></span> av v<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> som pr<span class=\"_ _8\"></span>oduseres<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>OHPC i Norge.<span class=\"_ _8\"></span> Kotipizza,<span class=\"_ _b\"></span> New <span class=\"_ _b\"></span>Y<span class=\"_ _f\"></span>ork Pizza <span class=\"_ _b\"></span>og Da Gr<span class=\"_ _8\"></span>asso <span class=\"_ _b\"></span>er hovedsak<span class=\"_ _8\"></span>elig franchisegiver<span class=\"_ _8\"></span>e av<span class=\"_ _b\"></span> pizzakonsepter<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>grossist for<span class=\"_ _b\"></span> net<span class=\"_ _3\"></span>tverk<span class=\"_ _b\"></span>et av <span class=\"_ _8\"></span>franchisetagere<span class=\"_ _b\"></span> og enk<span class=\"_ _8\"></span>elte ek<span class=\"_ _b\"></span>sterne kunder<span class=\"_ _b\"></span>. New Y<span class=\"_ _f\"></span>ork Pizza er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i tillegg produsent av pizzadeig til egen virksomhet og ek<span class=\"_ _b\"></span>sterne kunder<span class=\"_ _b\"></span>.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span> Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av innovasjoner<span class=\"_ _b\"></span>, pr<span class=\"_ _8\"></span>oduktivitet, kjedef<span class=\"_ _8\"></span>orhandlinger <span class=\"_ _b\"></span>og r\u00e5varepriser<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>Alle selsk<span class=\"_ _8\"></span>aper i <span class=\"_ _b\"></span>Consumer justert for<span class=\"_ _8\"></span> forventninger fremoverInvestments har<span class=\"_ _b\"></span> opplevd betydelig inflasjon i b\u00e5de r<span class=\"_ _8\"></span>\u00e5varepriser<span class=\"_ _b\"></span> og ener<span class=\"_ _8\"></span>gik<span class=\"_ _8\"></span>ostnader <span class=\"_ _b\"></span>som kompenseres<span class=\"_ _b\"></span> for <span class=\"_ _b\"></span>gjennom pris\u00f8kninger<span class=\"_ _8\"></span>. For r<span class=\"_ _8\"></span>estaurantvirk<span class=\"_ _8\"></span>somheten drives<span class=\"_ _b\"></span> brut<span class=\"_ _3\"></span>tof<span class=\"_ _8\"></span>ortjenesten prim\u00e6rt av <span class=\"_ _8\"></span>salg ut fr<span class=\"_ _8\"></span>a r<span class=\"_ _8\"></span>estaurant,<span class=\"_ _8\"></span> samt<span class=\"_ _8\"></span> innovasjon <span class=\"_ _8\"></span>og driftseff<span class=\"_ _8\"></span>ektivitet.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>Orkla Consumer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Investments<span class=\"_ _8\"></span> f\u00f8lger k<span class=\"_ _8\"></span>onsumenttrender \u2013<span class=\"_ _b\"></span> vekst forventes innenfor ek<span class=\"_ _b\"></span>sisterende segmenter<span class=\"_ _b\"></span>. i samarbeid med k<span class=\"_ _8\"></span>underKonjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _2ed\"> </span><span class=\"ws2\">Orkla <span class=\"_ _b\"></span>Consumer Investments <span class=\"_ _b\"></span>er gener<span class=\"_ _8\"></span>elt relativt lite<span class=\"_ _b\"></span> konjunkturp\u00e5virk<span class=\"_ _b\"></span>et. H\u00f8y inflasjon <span class=\"_ _b\"></span>og forventet lavere kj\u00f8pekr<span class=\"_ _8\"></span>aft i <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>fleste </span>mark<span class=\"_ _8\"></span>edene forventes dog \u00e5 redusere<span class=\"_ _b\"></span> et<span class=\"_ _3\"></span>tersp\u00f8rselen for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>flere<span class=\"_ _b\"></span> selskaper p\u00e5 kort sikt.Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _b9\"> </span><span class=\"ls5b\">OCI oper<span class=\"_ _8\"></span>erer<span class=\"_ _8\"></span> i flere<span class=\"_ _b\"></span> bransjer<span class=\"_ _b\"></span>. For Pierr<span class=\"_ _8\"></span>e R<span class=\"_ _8\"></span>obert som benytter r\u00e5v<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> som ull <span class=\"_ _b\"></span>og bomull, kan naturkatastr<span class=\"_ _8\"></span>ofer<span class=\"_ _8\"></span> redusere <span class=\"_ _8\"></span>tilgangen<span class=\"_ _3\"></span> p\u00e5<span class=\"_ _8\"></span> </span>disse r<span class=\"_ _8\"></span>\u00e5varene.<span class=\"_ _b\"></span> Det<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> kan resultere<span class=\"_ _8\"></span> i \u00f8kte<span class=\"_ _b\"></span> priser<span class=\"_ _8\"></span>, behov<span class=\"_ _b\"></span> for \u00e5<span class=\"_ _b\"></span> utvikle produkter<span class=\"_ _8\"></span> med andre<span class=\"_ _8\"></span> materialer <span class=\"_ _b\"></span>eller \u00e5 <span class=\"_ _b\"></span>gj\u00f8re andre<span class=\"_ _b\"></span> endringer i por<span class=\"_ _3\"></span>tef<span class=\"_ _8\"></span>\u00f8ljen. Alle<span class=\"_ _b\"></span> disse faktorene vil sette<span class=\"_ _8\"></span> marginene under press. Det samme<span class=\"_ _8\"></span> vil gjelde enhetene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i Orkla House Car<span class=\"_ _8\"></span>e og Lilleborg,<span class=\"_ _8\"></span> som produserer<span class=\"_ _b\"></span> maler<span class=\"_ _3\"></span>verkt\u00f8y<span class=\"_ _8\"></span> og r<span class=\"_ _8\"></span>engj\u00f8ringsmidler<span class=\"_ _b\"></span>, her<span class=\"_ _8\"></span> har <span class=\"_ _b\"></span>de ogs\u00e5<span class=\"_ _b\"></span> klimarisiko<span class=\"_ _8\"></span> i hele kjeden.<span class=\"_ _b\"></span> I Out <span class=\"_ _8\"></span>of Home<span class=\"_ _b\"></span> virksomheten,<span class=\"_ _b\"></span> som produserer<span class=\"_ _b\"></span> og selger<span class=\"_ _b\"></span> pizza, vil <span class=\"_ _b\"></span>ogs\u00e5 avhengighet av<span class=\"_ _8\"></span> tilgangen p\u00e5<span class=\"_ _b\"></span> r\u00e5varer<span class=\"_ _8\"></span> gj\u00f8r<span class=\"_ _8\"></span>e at<span class=\"_ _8\"></span> de<span class=\"_ _b\"></span> er utsatt <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> klimarisik<span class=\"_ _8\"></span>oer<span class=\"_ _b\"></span>. <span class=\"_ _8\"></span>OCI forventer ikk<span class=\"_ _b\"></span>e at risik<span class=\"_ _8\"></span>oen for<span class=\"_ _b\"></span> klimaendringer vil ha<span class=\"_ _b\"></span> betydelig negativ innvirkning p\u00e5 <span class=\"_ _b\"></span>OCIs k<span class=\"_ _8\"></span>onkurranseposisjon i mark<span class=\"_ _b\"></span>edet de<span class=\"_ _b\"></span> neste 3\u20135 \u00e5r<span class=\"_ _8\"></span>ene.T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _74\"> </span><span class=\"ws64\">V<span class=\"_ _b\"></span>ekstr<span class=\"_ _8\"></span>ate 0\u20132,5<span class=\"_ _8\"></span> %.</span>1 <span class=\"_ _75\"> </span>Bokf<span class=\"_ _8\"></span>\u00f8rt goodwill <span class=\"_ _b\"></span>og varemerk<span class=\"_ _b\"></span>er gjelder<span class=\"_ _8\"></span> i hovedsak Pierr<span class=\"_ _8\"></span>e R<span class=\"_ _8\"></span>obert Group<span class=\"_ _b\"></span> i Finland.2 <span class=\"_ _170\"> </span>Balansen er<span class=\"_ _8\"></span> konsolidert fr<span class=\"_ _8\"></span>a 31.<span class=\"_ _8\"></span> desember<span class=\"_ _8\"></span> 2022<span class=\"fc4 ws2\">.</span>E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>V<span class=\"_ _b\"></span>erdsetting av og <span class=\"_ _8\"></span>estimert utnyt<span class=\"_ _3\"></span>tbar<span class=\"_ _b\"></span> levetid for <span class=\"_ _8\"></span>varige<span class=\"_ _8\"></span> driftsmidler<span class=\"_ _8\"></span> bygger p\u00e5<span class=\"_ _b\"></span> fremtids-informasjon og vil alltid v\u00e6re<span class=\"_ _8\"></span> beheftet <span class=\"_ _3\"></span>med en viss<span class=\"_ _8\"></span> grad av usikkerhet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Spesielt i en situasjon hvor k<span class=\"_ _b\"></span>onsernet planlegger <span class=\"_ _8\"></span>store<span class=\"_ _8\"></span> endringer<span class=\"_ _8\"></span> i produk<span class=\"_ _8\"></span>sjonsstruktur <span class=\"_ _b\"></span>og antall produksjonssteder<span class=\"_ _b\"></span>, vil vur<span class=\"_ _8\"></span>deringer knyttet til ulik<span class=\"_ _b\"></span>e produk<span class=\"_ _8\"></span>sjonsanlegg komme<span class=\"_ _b\"></span> i ekstr<span class=\"_ _8\"></span>a f<span class=\"_ _8\"></span>okus.<span class=\"_ _8\"></span> De ulik<span class=\"_ _b\"></span>e produk<span class=\"_ _8\"></span>sjonsstedene er<span class=\"_ _8\"></span> l\u00f8pende vurdert ut fra en fortsatt drift tank<span class=\"_ _b\"></span>egang, men <span class=\"_ _3\"></span>i en situasjon hvor <span class=\"_ _b\"></span>endret organisering k<span class=\"_ _8\"></span>an bety at<span class=\"_ _8\"></span> enk<span class=\"_ _b\"></span>elte anlegg vil bli lagt<span class=\"_ _8\"></span> ned eller<span class=\"_ _8\"></span> reorganisert,<span class=\"_ _8\"></span> vil <span class=\"_ _b\"></span>disse vurderingene<span class=\"_ _8\"></span> l\u00f8pende m\u00e5tte <span class=\"_ _b\"></span>endres <span class=\"_ _8\"></span>og kan f\u00f8r<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>til at b\u00e5de mer-<span class=\"_ _8\"></span> og mindr<span class=\"_ _8\"></span>everdier<span class=\"_ _8\"></span> avdekkes.<span class=\"_ _b\"></span> Det <span class=\"_ _8\"></span>vurderes<span class=\"_ _8\"></span> ogs\u00e5<span class=\"_ _b\"></span> l\u00f8pende om klimarisik<span class=\"_ _b\"></span>o kan ha<span class=\"_ _8\"></span> betydning for<span class=\"_ _8\"></span> levetiden for<span class=\"_ _b\"></span> konsernets driftsmidler<span class=\"_ _b\"></span>. Det <span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>vurdert pr<span class=\"_ _8\"></span>. <span class=\"_ _8\"></span>31. <span class=\"_ _8\"></span>desember <span class=\"_ _8\"></span>2022 at klimarisik<span class=\"_ _b\"></span>o ikk<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>vil p\u00e5virke levetiden <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> noen av k<span class=\"_ _b\"></span>onsernets driftsmidler<span class=\"_ _b\"></span>.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>Regnskapsf<span class=\"_ _8\"></span>\u00f8ring av leieavtaler bygger<span class=\"_ _b\"></span> p\u00e5 en n\u00e5ver<span class=\"_ _8\"></span>diberegning hvor <span class=\"_ _8\"></span>forutsetninger<span class=\"_ _8\"></span> knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til disk<span class=\"_ _8\"></span>onteringsrente, leiebetalinger<span class=\"_ _b\"></span>, leieperiode samt utnyt<span class=\"_ _3\"></span>telse<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av opsjoner<span class=\"_ _b\"></span> er vurdert og  <span class=\"_ _5\"></span>hensyntat<span class=\"_ _3\"></span>t.<span class=\"_ _8\"></span> Endringer i <span class=\"_ _b\"></span>en eller fler<span class=\"_ _8\"></span>e av<span class=\"_ _b\"></span> disse f<span class=\"_ _8\"></span>orutsetningene <span class=\"_ _b\"></span>vil gi utslag i beregnede effekter<span class=\"_ _8\"></span> av leieavtalene <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>onsernet. <span class=\"_ _8\"></span>Vur<span class=\"_ _8\"></span>deringen om <span class=\"_ _b\"></span>en av<span class=\"_ _3\"></span>tale<span class=\"_ _8\"></span> anses \u00e5<span class=\"_ _b\"></span> v\u00e6re<span class=\"_ _8\"></span> en leie-<span class=\"_ _b\"></span> eller tjenesteavtale, <span class=\"_ _8\"></span>vil ogs\u00e5<span class=\"_ _8\"></span> gi <span class=\"_ _b\"></span>store utslag i regnskapsmessig behandling av<span class=\"_ _b\"></span> av<span class=\"_ _3\"></span>talene.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>V<span class=\"_ _b\"></span>arelageret best\u00e5r av<span class=\"_ _b\"></span> sv\u00e6rt mange individuelle<span class=\"_ _b\"></span> varelinjer<span class=\"_ _b\"></span> i form av b\u00e5de<span class=\"_ _8\"></span> r\u00e5var<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>og fer<span class=\"_ _8\"></span>digvarer<span class=\"_ _b\"></span>. V<span class=\"_ _b\"></span>arene er talt<span class=\"_ _8\"></span> og vurdert til konsernets<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>anskaffelsesk<span class=\"_ _b\"></span>ost, og det er<span class=\"_ _8\"></span> tatt hensyn til <span class=\"_ _3\"></span>ukur<span class=\"_ _8\"></span>ante <span class=\"ws2\"> </span>varer<span class=\"_ _b\"></span>. Konsernet<span class=\"_ _8\"></span> har et stort antall enheter p\u00e5 lager til enhver<span class=\"_ _8\"></span> tid, men det er ikk<span class=\"_ _8\"></span>e vur<span class=\"_ _8\"></span>dert \u00e5 ligge noen <span class=\"_ _b\"></span>vesentlig form for<span class=\"_ _8\"></span> usikk<span class=\"_ _8\"></span>erhet, <span class=\"_ _8\"></span>verk<span class=\"_ _8\"></span>en i antall eller<span class=\"_ _b\"></span> kvalitet, p\u00e5 k<span class=\"_ _b\"></span>onsernets v<span class=\"_ _8\"></span>arelagre.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>Kredittrisik<span class=\"_ _8\"></span>oen knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til kundef<span class=\"_ _8\"></span>ordringer<span class=\"_ _8\"></span> anses <span class=\"_ _8\"></span>som forholdsvis<span class=\"_ _b\"></span> lav.<span class=\"_ _8\"></span> Det <span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>foretatt avsetninger <span class=\"_ _8\"></span>for <span class=\"_ _b\"></span>tap p\u00e5 k<span class=\"_ _8\"></span>undefordringer<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>og avsetningene dekk<span class=\"_ _b\"></span>er i rimelig grad usikr<span class=\"_ _8\"></span>e fordringer<span class=\"_ _b\"></span>. Se<span class=\"_ _b\"></span> for <span class=\"_ _8\"></span>\u00f8vrig ogs\u00e5<span class=\"_ _b\"></span> forfallsfordeling i denne<span class=\"_ _b\"></span> noten og beskrivelse av<span class=\"_ _b\"></span> kredittrisiko  i note 30.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>Det ligger<span class=\"_ _8\"></span> i en avsetnings<span class=\"_ _8\"></span> natur at<span class=\"_ _8\"></span> den <span class=\"_ _b\"></span>er beheftet med noen gr<span class=\"_ _8\"></span>ad av usikk<span class=\"_ _b\"></span>erhet. En avsetning er <span class=\"_ _b\"></span>gjor<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>og beregnet ut fr<span class=\"_ _8\"></span>a f<span class=\"_ _8\"></span>orutsetninger p\u00e5<span class=\"_ _b\"></span> avsetningstidspunktet og blir l\u00f8pende<span class=\"_ _b\"></span> ajour<span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>\u00f8rt n\u00e5r ny informasjon er<span class=\"_ _8\"></span> tilgjengelig.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>Alle former<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>periodiseringer/avsetninger<span class=\"_ _8\"></span> vil v\u00e6re<span class=\"_ _8\"></span> beheftet med en viss estimatusikkerhet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>P<span class=\"_ _8\"></span>eriodiseringer/avsetninger <span class=\"_ _8\"></span>er ber<span class=\"_ _8\"></span>egnet ut <span class=\"_ _8\"></span>fra <span class=\"_ _8\"></span>forutsetninger<span class=\"_ _8\"></span> p\u00e5 avsetningstidspunktet.<span class=\"_ _b\"></span>  Estimatusikk<span class=\"_ _8\"></span>erhet kny<span class=\"_ _3\"></span>ttet til rabatter o.l.<span class=\"_ _8\"></span> er omtalt<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>note<span class=\"_ _8\"></span> 4.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-45-2": {
   "value": "Not<span class=\"_ _8\"></span>e 5 Salg og kj\u00f8<span class=\"_ _8\"></span>p a<span class=\"_ _b\"></span>v v<span class=\"_ _3\"></span>irks<span class=\"_ _8\"></span>omhet P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Salg av selskaper<span class=\"_ _8\"></span> N\u00e5r en virk<span class=\"_ _b\"></span>somhet <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> solgt, m\u00e5les gevinsten som forskjellen mellom salgssum og virksomhetens<span class=\"_ _b\"></span> bokf\u00f8rte egenkapital,<span class=\"_ _b\"></span> redusert med eventuelle <span class=\"_ _b\"></span>gjenst\u00e5ende merverdier knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til virksomheten.<span class=\"_ _8\"></span> P\u00e5dratte salgsutgifter<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>reduser<span class=\"_ _8\"></span>e gevinsten/<span class=\"_ _f\"></span>\u00f8ke tapet.<span class=\"_ _b\"></span> Akkumulerte omregningsdiffer<span class=\"_ _8\"></span>anser og eventuelle<span class=\"_ _8\"></span> sikringsreserver knyt<span class=\"_ _3\"></span>tet til den solgte<span class=\"_ _b\"></span> virksomheten, vil bli <span class=\"_ _3\"></span>resultatf<span class=\"_ _8\"></span>\u00f8rt som en del av gevinsten/tapet med tilsvarende<span class=\"_ _8\"></span> motpost f\u00f8rt som <span class=\"_ _3\"></span>andre<span class=\"_ _b\"></span> poster i totalresultatet.<span class=\"_ _8\"></span> Gevinsten vil bli <span class=\"_ _3\"></span>rapportert f\u00f8r<span class=\"_ _8\"></span> skatt, og virk<span class=\"_ _8\"></span>somhetens tilh\u00f8r<span class=\"_ _8\"></span>ende sk<span class=\"_ _8\"></span>att vil bli <span class=\"_ _3\"></span>resultatf<span class=\"_ _8\"></span>\u00f8rt p\u00e5 skattelinjen. Summen av gevinst og skatt speiler<span class=\"_ _8\"></span> den reelle gevinsten.<span class=\"_ _8\"></span> Dersom den solgte virk<span class=\"_ _b\"></span>somheten <span class=\"_ _3\"></span> <span class=\"_ _3c\"></span>kvalifiser<span class=\"_ _8\"></span>er for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> bli <span class=\"_ _3\"></span>f\u00f8rt som <span class=\"_ _8\"></span>\u00abIkk<span class=\"_ _8\"></span>e vider<span class=\"_ _8\"></span>ef\u00f8rt virksomhet\u00bb,<span class=\"_ _b\"></span> vil alle effektene<span class=\"_ _8\"></span> rundt gevinsten  <span class=\"_ _3c\"></span>samles p\u00e5 linjen for <span class=\"_ _8\"></span>\u00abIkke<span class=\"_ _b\"></span> videref\u00f8rt virksomhet\u00bb<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i resultatregnsk<span class=\"_ _8\"></span>apet.Virksomhetssammenslutninger<span class=\"_ _b\"></span> Virksomhetssammenslutninger<span class=\"_ _b\"></span> er regnskapsf\u00f8rt ved bruk av overtagelsesmetoden. V<span class=\"_ _b\"></span>ed oppkj\u00f8p av datterselskap<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _8\"></span>etas en virk<span class=\"_ _b\"></span>elig verdianalyse, og eiendeler<span class=\"_ _b\"></span> og gjeld <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> vurdert til virk<span class=\"_ _8\"></span>elig  <span class=\"_ _3c\"></span>verdi ved oppkj\u00f8pet.<span class=\"_ _8\"></span> Residualverdien i oppkj\u00f8pet vil utgj\u00f8re goodwill. Oppkj\u00f8pet<span class=\"_ _8\"></span> blir r<span class=\"_ _8\"></span>egnskapsf\u00f8rt fr<span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>det tidspunktet k<span class=\"_ _b\"></span>onsernet har k<span class=\"_ _b\"></span>ontroll. Kontr<span class=\"_ _8\"></span>olltidspunktet <span class=\"_ _8\"></span>er normalt det tidspunktet avtalen trer i kraft og alle offentlige<span class=\"_ _8\"></span> godkjennelser foreligger<span class=\"_ _f\"></span>, og vil normalt v\u00e6re<span class=\"_ _b\"></span> et<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> av<span class=\"_ _3\"></span>taletidspunktet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Dersom det er<span class=\"_ _8\"></span> minoritetsinteresser i det oppkj\u00f8pte selsk<span class=\"_ _8\"></span>apet, vil disse <span class=\"_ _8\"></span>f\u00e5 <span class=\"_ _8\"></span>sin andel av henf<span class=\"_ _8\"></span>\u00f8rte <span class=\"_ _8\"></span>eiendeler <span class=\"_ _8\"></span>og gjeld,<span class=\"_ _b\"></span> med unntak av <span class=\"_ _8\"></span>goodwill. <span class=\"_ _b\"></span>Tr<span class=\"_ _8\"></span>ansaksjoner<span class=\"_ _b\"></span> med minoriteter <span class=\"_ _b\"></span>vil bli regnskapsf\u00f8rt mot <span class=\"_ _8\"></span>egenkapitalen.<span class=\"_ _8\"></span> I selskaper<span class=\"_ _b\"></span> der k<span class=\"_ _b\"></span>onsernet allerede hadde<span class=\"_ _b\"></span> eierinteresser<span class=\"_ _8\"></span> f\u00f8r konserndannelsen,<span class=\"_ _b\"></span> vil verdiendring <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> tidligere eierandeler<span class=\"_ _8\"></span> resultatf\u00f8res.<span class=\"_ _8\"></span> Konsernets<span class=\"_ _b\"></span> egenkapital vil <span class=\"_ _b\"></span>s\u00e5ledes bli p\u00e5virket<span class=\"_ _8\"></span> av at<span class=\"_ _8\"></span> eiendelene<span class=\"_ _b\"></span> reprises som <span class=\"_ _b\"></span>om hele kj\u00f8pet ble gjort p\u00e5 dette<span class=\"_ _8\"></span> tids <span class=\"_ _3c\"></span>punktet.<span class=\"_ _8\"></span> Samme prosedyre vil i prinsippet <span class=\"_ _3\"></span>bli gjennomf\u00f8rt ved etablering av et<span class=\"_ _8\"></span> felleskontr<span class=\"_ _8\"></span>ollert selskap<span class=\"_ _8\"></span> og ved et kj\u00f8p av et tilknyttet selskap.<span class=\"_ _8\"></span> Det<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> er imidlertid ikke \u00e5 anse som virk<span class=\"_ _b\"></span>somhetssammenslutninger,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>ordi konsernet ikk<span class=\"_ _8\"></span>e oppn\u00e5r<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ontroll.<span class=\"_ _8\"></span> Oppkj\u00f8ps-k<span class=\"_ _8\"></span>ostnader (M&amp;A) <span class=\"_ _8\"></span>og p\u00e5f\u00f8lgende<span class=\"_ _8\"></span> integrasjonsk<span class=\"_ _b\"></span>ostnader f\u00f8res<span class=\"_ _b\"></span> som \u00abAndr<span class=\"_ _8\"></span>e k<span class=\"_ _b\"></span>ostnader\u00bb.Salg a<span class=\"_ _b\"></span>v selskaper Orkla Foods<span class=\"_ _b\"></span> \u010cesk<span class=\"_ _b\"></span>o a<span class=\"_ _b\"></span> Slovensko<span class=\"_ _b\"></span> har solgt<span class=\"_ _b\"></span> en eiendom i Mar<span class=\"_ _b\"></span>atice (T<span class=\"_ _f\"></span>sjekkia), og Orkla<span class=\"_ _b\"></span> Eiendom har <span class=\"_ _b\"></span>solgt av <span class=\"_ _b\"></span>eiendommen Alvo P<span class=\"_ _b\"></span>ark i Latvia<span class=\"_ _b\"></span> i 2022. Orkla Latvija<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>Confectioner<span class=\"_ _3\"></span>y<span class=\"_ _8\"></span> &amp; Snack<span class=\"_ _8\"></span>s) har i <span class=\"_ _8\"></span>2022 <span class=\"_ _b\"></span>solgt sin <span class=\"_ _b\"></span>convenience virksomhet<span class=\"_ _b\"></span> i Latvia og Litauen.<span class=\"_ _b\"></span> Virk<span class=\"_ _b\"></span>somheten best\u00e5r hovedsak<span class=\"_ _b\"></span>elig av fersk<span class=\"_ _b\"></span>e sandwicher solgt<span class=\"_ _b\"></span> gjennom <span class=\"_ _3\"></span>kiosk<span class=\"_ _8\"></span>er<span class=\"_ _8\"></span> og <span class=\"_ _3\"></span>bensinstasjoner<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>lokalt.<span class=\"_ _b\"></span> Convenience virksomheten <span class=\"_ _b\"></span>var <span class=\"_ _b\"></span>en del av<span class=\"_ _b\"></span> Orklas kj\u00f8p<span class=\"_ _b\"></span> av NP<span class=\"_ _b\"></span> Foods i 2016<span class=\"_ _b\"></span> og har <span class=\"_ _b\"></span>v\u00e6rt organisert i <span class=\"_ _b\"></span>dat<span class=\"_ _3\"></span>terselskapene<span class=\"_ _b\"></span> SIA Fresh Food Pr<span class=\"_ _8\"></span>oduction (Latvia) <span class=\"_ _8\"></span>og Margiris UAB<span class=\"_ _b\"></span> (Litauen). <span class=\"_ _b\"></span>T<span class=\"_ _b\"></span>otalt <span class=\"_ _b\"></span>sto convenience<span class=\"_ _b\"></span> virk<span class=\"_ _b\"></span>somheten for rundt<span class=\"_ _b\"></span> EUR <span class=\"_ _b\"></span>10 mill. i salgsinntekter i <span class=\"_ _b\"></span>2021. Virk<span class=\"_ _b\"></span>somheten inngikk ikk<span class=\"_ _b\"></span>e lenger<span class=\"_ _b\"></span> i Orklas <span class=\"_ _b\"></span>finansielle rapportering fra<span class=\"_ _b\"></span> 1.<span class=\"_ _b\"></span> juni 2022 (<span class=\"_ _b\"></span>ca. EUR<span class=\"_ _b\"></span> 4 mill.<span class=\"_ _b\"></span> i \u00e5rlig salg) <span class=\"_ _b\"></span>og fra <span class=\"_ _b\"></span>1. <span class=\"_ _b\"></span>oktober 2022 (<span class=\"_ _b\"></span>ca. EUR<span class=\"_ _b\"></span> 6 mill. i \u00e5rlig <span class=\"_ _b\"></span>salg). Se <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>\u00f8vrig note <span class=\"_ _b\"></span>14 \u00abAndr<span class=\"_ _b\"></span>e inntekter <span class=\"_ _b\"></span>og kostnader\u00bb<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> omtale<span class=\"_ _b\"></span> av resultateffekter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til salgene.<span class=\"_ _8\"></span> Kj\u00f8p a<span class=\"_ _8\"></span>v selsk<span class=\"_ _8\"></span>aper Orkla Food Ingr<span class=\"_ _b\"></span>edients har kj\u00f8pt<span class=\"_ _b\"></span> 84 % av ak<span class=\"_ _b\"></span>sjene i Denali Ingredients,<span class=\"_ _b\"></span> som er <span class=\"_ _b\"></span>et ledende <span class=\"_ _b\"></span>selskap innenf<span class=\"_ _b\"></span>or iskremingredienser<span class=\"_ _b\"></span> i USA.<span class=\"_ _b\"></span> Denali Ingredients har i l\u00f8pet<span class=\"_ _b\"></span> av de<span class=\"_ _b\"></span> siste<span class=\"_ _b\"></span> 15 \u00e5r<span class=\"_ _b\"></span>ene hatt en <span class=\"_ _b\"></span>sterk <span class=\"_ _b\"></span>organisk <span class=\"_ _b\"></span>vekst p\u00e5<span class=\"_ _b\"></span> mer enn <span class=\"_ _b\"></span>10 % i \u00e5ret.<span class=\"_ _b\"></span> Selskapet har <span class=\"_ _b\"></span>160 ansatte. Selger<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> Denali Companies LL<span class=\"_ _b\"></span>C,<span class=\"_ _b\"></span> eid <span class=\"_ _b\"></span>og drevet av grunnleggerfamilien til W<span class=\"_ _b\"></span>ally og June<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Blume.<span class=\"_ _8\"></span> Denali <span class=\"_ _3\"></span>Ingredients<span class=\"_ _b\"></span> best\u00e5r av<span class=\"_ _b\"></span> selskapene<span class=\"_ _b\"></span> Denali Ingredients LL<span class=\"_ _b\"></span>C,<span class=\"_ _b\"></span> Denali Staffing LLC<span class=\"_ _b\"></span>, Denali Investment Properties<span class=\"_ _b\"></span> LLC <span class=\"_ _b\"></span>og Denali Equipment LLC<span class=\"_ _b\"></span>. Selger<span class=\"_ _b\"></span>en og Denali Ingredients<span class=\"_ _b\"></span>\u2019 <span class=\"_ _3\"></span>adm. dir<span class=\"_ _8\"></span>ekt\u00f8r<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Neal Glaeser<span class=\"_ _b\"></span> vil som en del <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> transak<span class=\"_ _b\"></span>sjonen investere<span class=\"_ _b\"></span> i Denali Ingredients <span class=\"_ _b\"></span>og bli medeiere i <span class=\"_ _b\"></span>selskapet med<span class=\"_ _b\"></span> en<span class=\"_ _b\"></span> sa<span class=\"_ _b\"></span>mlet andel p\u00e5 ~16 <span class=\"_ _3\"></span>%.<span class=\"_ _8\"></span> Glaeser<span class=\"_ _8\"></span> vil fortsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> lede virk<span class=\"_ _8\"></span>somheten. I tillegg til den opprinnelige kj\u00f8psprisen inkluder<span class=\"_ _b\"></span>er avtalen en potensiell <span class=\"_ _b\"></span>tilleggsutbetaling<span class=\"_ _3\"></span> dersom selskapet leverer<span class=\"_ _b\"></span> sterk vekst<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i de k<span class=\"_ _8\"></span>ommende<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>\u00e5r<span class=\"_ _8\"></span>ene. Orkla Health (<span class=\"_ _f\"></span>Orkla <span class=\"_ _b\"></span>Care) har i <span class=\"_ _8\"></span>februar<span class=\"_ _8\"></span> 2022<span class=\"_ _8\"></span> kj\u00f8pt <span class=\"_ _b\"></span>100 % av ak<span class=\"_ _b\"></span>sjene i Healthspan Gr<span class=\"_ _b\"></span>oup Limited, <span class=\"_ _b\"></span>som er<span class=\"_ _b\"></span> en ledende lever<span class=\"_ _b\"></span>and\u00f8r av k<span class=\"_ _b\"></span>osttilskudd i det britisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>edet. Healthspan ble<span class=\"_ _b\"></span> etablert i <span class=\"_ _b\"></span>1996 og har<span class=\"_ _b\"></span> siden bygget opp en sterk<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>merk<span class=\"_ _b\"></span>evare<span class=\"_ _8\"></span> og et bredt spekter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>ulik<span class=\"_ _b\"></span>e k<span class=\"_ _8\"></span>osttilskudd og hudpleieprodukter<span class=\"_ _f\"></span>. 92 % <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> selskapets<span class=\"_ _8\"></span> salg g\u00e5r<span class=\"_ _8\"></span> direkte<span class=\"_ _8\"></span> til konsumenter<span class=\"_ _b\"></span> og de<span class=\"_ _b\"></span> har rundt <span class=\"_ _b\"></span>en halv million aktive<span class=\"_ _b\"></span> kunder<span class=\"_ _b\"></span>. Healthspan har<span class=\"_ _b\"></span> en sterk<span class=\"_ _b\"></span> portef\u00f8lje med <span class=\"_ _b\"></span>over <span class=\"_ _b\"></span>400 ulike<span class=\"_ _b\"></span> produkter<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>de fleste<span class=\"_ _b\"></span> solgt under<span class=\"_ _b\"></span> merkev<span class=\"_ _b\"></span>aren Healthspan. Healthspan hadde<span class=\"_ _b\"></span> 170<span class=\"_ _b\"></span> ansat<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> med k<span class=\"_ _b\"></span>ontorer p\u00e5<span class=\"_ _b\"></span> Guernsey<span class=\"_ _8\"></span> og egne<span class=\"_ _b\"></span> distribusjonssentre<span class=\"_ _b\"></span> i Storbritannia, Irland <span class=\"_ _b\"></span>og New <span class=\"_ _b\"></span>Zealand. Kj\u00f8psavtalen <span class=\"_ _3\"></span>inneb\u00e6rer<span class=\"_ _b\"></span> en <span class=\"_ _3\"></span>mulighet for<span class=\"_ _b\"></span> en tilleggsgodtgj\u00f8relse for<span class=\"_ _b\"></span> selger p\u00e5 inntil <span class=\"_ _b\"></span>GBP <span class=\"_ _b\"></span>20 mill. basert p\u00e5<span class=\"_ _b\"></span> selskapets<span class=\"_ _b\"></span> resultater (EBITD<span class=\"_ _b\"></span>A) de<span class=\"_ _b\"></span> to<span class=\"_ _b\"></span> neste regnskaps\u00e5r<span class=\"_ _b\"></span>ene. Det <span class=\"_ _b\"></span>er pr<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>31. desember<span class=\"_ _b\"></span> 2022 <span class=\"_ _8\"></span>estimert at <span class=\"_ _b\"></span>det ikk<span class=\"_ _8\"></span>e m\u00e5<span class=\"_ _b\"></span> betales noe tilleggsgodtgj\u00f8r<span class=\"_ _b\"></span>else til selger knyt<span class=\"_ _3\"></span>tet til tr<span class=\"_ _8\"></span>ansak<span class=\"_ _8\"></span>sjonen. Orkla <span class=\"_ _b\"></span>Consumer &amp; Financial Investment har<span class=\"_ _b\"></span> i september<span class=\"_ _b\"></span> 2022 kj\u00f8pt 7<span class=\"_ _f\"></span>4 % av ak<span class=\"_ _b\"></span>sjene i Da<span class=\"_ _b\"></span> Grasso,<span class=\"_ _b\"></span> som er<span class=\"_ _b\"></span> en av<span class=\"_ _b\"></span> Polens<span class=\"_ _b\"></span> ledende franchisedr<span class=\"_ _b\"></span>evne pizzakjeder med <span class=\"_ _b\"></span>193 utsalgssteder<span class=\"_ _f\"></span>. Selskapet<span class=\"_ _8\"></span> har <span class=\"_ _b\"></span>51 ansat<span class=\"_ _3\"></span>te.<span class=\"_ _8\"></span> Da<span class=\"_ _8\"></span> Gr<span class=\"_ _8\"></span>asso<span class=\"_ _8\"></span> var<span class=\"_ _b\"></span> eid av K<span class=\"_ _b\"></span>arolina R<span class=\"_ _b\"></span>ozwandowicz<span class=\"_ _b\"></span> (95 %) og Magdalena<span class=\"_ _b\"></span> Pir\u00f3g (5 %). Begge <span class=\"_ _b\"></span>vil fortsette <span class=\"_ _b\"></span>som aksjon\u00e6rer<span class=\"_ _b\"></span> i selskapet i partnerskap<span class=\"_ _b\"></span> med Orkla.<span class=\"_ _b\"></span> Etter at transak<span class=\"_ _b\"></span>sjonen <span class=\"_ _3\"></span>ble gjennomf<span class=\"_ _8\"></span>\u00f8rt er<span class=\"_ _8\"></span> Orklas eier<span class=\"_ _8\"></span>andel 7<span class=\"_ _b\"></span>4 <span class=\"_ _3\"></span>%,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mens<span class=\"_ _8\"></span> de to minoritetsak<span class=\"_ _b\"></span>sjon\u00e6rene <span class=\"_ _b\"></span>vil har <span class=\"_ _b\"></span>de resterende<span class=\"_ _b\"></span> av ak<span class=\"_ _b\"></span>sjene. Da <span class=\"_ _b\"></span>Grasso <span class=\"_ _b\"></span>er k<span class=\"_ _b\"></span>onsolider<span class=\"_ _3\"></span>t i Orklas balanse fra<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>31.<span class=\"_ _b\"></span> desember 2022 og vil resultatmessig <span class=\"_ _3\"></span>bli innregnet fr<span class=\"_ _b\"></span>a 1.<span class=\"_ _b\"></span> januar 2023.Orkla Health (<span class=\"_ _f\"></span>Orkla <span class=\"_ _b\"></span>Care) har i januar<span class=\"_ _b\"></span> 2022 kj\u00f8pt <span class=\"_ _8\"></span>95 % av<span class=\"_ _8\"></span> ak<span class=\"_ _8\"></span>sjene i <span class=\"_ _b\"></span>V<span class=\"_ _8\"></span>ester\u00e5len Marine <span class=\"_ _b\"></span>Olje <span class=\"_ _b\"></span>AS, <span class=\"_ _b\"></span>som produserer<span class=\"_ _b\"></span> ulike<span class=\"_ _b\"></span> r\u00e5stoff basert p\u00e5<span class=\"_ _b\"></span> hvit fisk, blant<span class=\"_ _b\"></span> annet til tranproduk<span class=\"_ _b\"></span>sjon. V<span class=\"_ _b\"></span>ester\u00e5len Marine Olje<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har over<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>lengre<span class=\"_ _b\"></span> tid v\u00e6rt en viktig leverand\u00f8r<span class=\"_ _b\"></span> av r\u00e5stoff<span class=\"_ _b\"></span> til M\u00f6ller\u2019s<span class=\"_ _b\"></span> T<span class=\"_ _f\"></span>ran. <span class=\"_ _b\"></span>V<span class=\"_ _8\"></span>ester\u00e5len Marine<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>Olje best\u00e5r<span class=\"_ _b\"></span> ogs\u00e5<span class=\"_ _8\"></span> av datterselskapene<span class=\"_ _b\"></span> V<span class=\"_ _b\"></span>ester\u00e5len <span class=\"_ _3\"></span>Marine<span class=\"_ _8\"></span> Proteiner A<span class=\"_ _b\"></span>S og V<span class=\"_ _b\"></span>ester\u00e5len Marine Ingredienser<span class=\"_ _b\"></span> AS i tillegg til 30 % eierandel <span class=\"_ _3\"></span>i V<span class=\"_ _b\"></span>ester\u00e5len Marine Seaweed AS.<span class=\"_ _8\"></span> Orkla har<span class=\"_ _b\"></span> opsjon <span class=\"_ _b\"></span>til \u00e5 kj\u00f8pe <span class=\"_ _b\"></span>de rester<span class=\"_ _b\"></span>ende 5 % av<span class=\"_ _b\"></span> selskapet.<span class=\"_ _b\"></span> Orkla Food Ingr<span class=\"_ _b\"></span>edients har i april <span class=\"_ _b\"></span>2022 kj\u00f8pt 70 % av<span class=\"_ _b\"></span> aksjene<span class=\"_ _b\"></span> i det belgisk<span class=\"_ _b\"></span>e selskapet Hadecoup. Selskapet er<span class=\"_ _b\"></span> en <span class=\"_ _3\"></span>ledende<span class=\"_ _8\"></span> akt\u00f8r innen salg og distribusjon av iskr<span class=\"_ _b\"></span>emingredienser <span class=\"_ _b\"></span>og -tilbeh\u00f8r i Belgia.<span class=\"_ _b\"></span> Hadecoup hadde<span class=\"_ _b\"></span> et driftsresultat (EBIT) p\u00e5<span class=\"_ _b\"></span> EUR <span class=\"_ _b\"></span>1,3 mill. (<span class=\"_ _f\"></span>ca. <span class=\"_ _b\"></span>13 mill. kr<span class=\"_ _8\"></span>oner) i 2021.<span class=\"_ _b\"></span> Selskapet ble k<span class=\"_ _b\"></span>onsolider<span class=\"_ _3\"></span>t i Orklas<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>egnskap<span class=\"_ _b\"></span> fra <span class=\"_ _b\"></span>1. april 2022. Det f<span class=\"_ _8\"></span>oreligger<span class=\"_ _8\"></span> en f<span class=\"_ _8\"></span>orpliktelse til \u00e5 kj\u00f8pe<span class=\"_ _b\"></span> resterende<span class=\"_ _b\"></span> eierandel i <span class=\"_ _b\"></span>selskapet over<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> neste fem \u00e5r<span class=\"_ _b\"></span>ene, og denne forpliktelsen er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>bokf\u00f8rt som en gjeld i <span class=\"_ _3\"></span>balansen.<span class=\"_ _b\"></span> Orkla Health (<span class=\"_ _f\"></span>Orkla <span class=\"_ _b\"></span>Care) har i <span class=\"_ _b\"></span>desember 2022<span class=\"_ _8\"></span> kj\u00f8pt <span class=\"_ _8\"></span>de<span class=\"_ _8\"></span> resterende<span class=\"_ _b\"></span> 50 % i selskapet Lofoten Marine Oil A<span class=\"_ _b\"></span>S. Orkla har hatt en 50 % eierandel <span class=\"_ _3\"></span>i selskapet og Lofoten Marine Oil har v\u00e6rt innregnet som et<span class=\"_ _b\"></span> tilkny<span class=\"_ _3\"></span>ttet selskap.<span class=\"_ _8\"></span> Selskapet <span class=\"_ _b\"></span>er k<span class=\"_ _b\"></span>onsolidert i Orklas<span class=\"_ _b\"></span> regnskap <span class=\"_ _b\"></span>fra <span class=\"_ _b\"></span>1. <span class=\"_ _b\"></span>desember 2022.<span class=\"_ _b\"></span> Lofoten Marine <span class=\"_ _b\"></span>Oil hadde <span class=\"_ _b\"></span>en omsetning p\u00e5 <span class=\"_ _b\"></span>11 mill. kr<span class=\"_ _b\"></span>oner i 2021.<span class=\"_ _b\"></span> Orkla Food Ingr<span class=\"_ _b\"></span>edients har i juni <span class=\"_ _b\"></span>2022 kj\u00f8pt 30 % av<span class=\"_ _b\"></span> aksjene<span class=\"_ _b\"></span> i selskapet NIC Nederland B<span class=\"_ _b\"></span>V fr<span class=\"_ _b\"></span>a minoritetsaksjon\u00e6r<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>. Gjenv<span class=\"_ _b\"></span>\u00e6rende minoritetsandel i selskapet er<span class=\"_ _b\"></span> 5 <span class=\"_ _3\"></span>%.<span class=\"_ _8\"></span> Det er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utover dette<span class=\"_ _8\"></span> kj\u00f8pt <span class=\"_ _3\"></span>noen sm\u00e5<span class=\"_ _b\"></span> virksomheter<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>innenf<span class=\"_ _8\"></span>or<span class=\"_ _8\"></span> Orkla Food  <span class=\"_ _22a\"></span>Ingredients<span class=\"_ _8\"></span> og Orkla<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Foods<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Europe.\u00d8vrige f<span class=\"_ _8\"></span>orho<span class=\"_ _8\"></span>ld kn<span class=\"_ _8\"></span>y<span class=\"_ _3\"></span>ttet ti<span class=\"_ _b\"></span>l mer<span class=\"_ _3\"></span>ver<span class=\"_ _8\"></span>dia<span class=\"_ _8\"></span>nalyse<span class=\"_ _8\"></span>ne Balansef\u00f8rt goodwill kny<span class=\"_ _3\"></span>ttet til oppkj\u00f8pene<span class=\"_ _8\"></span> inneholder synergier<span class=\"_ _f\"></span>, verdier<span class=\"_ _b\"></span> knyt<span class=\"_ _3\"></span>tet til ansatte, andre immaterielle eiendeler<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e kvalifiseres<span class=\"_ _8\"></span> til egen balansef\u00f8ring,<span class=\"_ _b\"></span> fremtidig merinntjening samt<span class=\"_ _b\"></span> det f<span class=\"_ _b\"></span>orhold at utsatt skatt i henhold til IFR<span class=\"_ _b\"></span>S ikk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>skal neddiskonter<span class=\"_ _b\"></span>es. Oppkj\u00f8psanalysen for<span class=\"_ _b\"></span> Vester<span class=\"_ _b\"></span>\u00e5len <span class=\"_ _3\"></span>Marine Olje<span class=\"_ _b\"></span> er ferdigstilt.<span class=\"_ _b\"></span> \u00d8vrige merverdianalyser knyt<span class=\"_ _3\"></span>tet til oppkj\u00f8pte<span class=\"_ _b\"></span> selskaper i 2022 er ikk<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> endelig ferdigstilt<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember <span class=\"_ _b\"></span>2022 p\u00e5 <span class=\"_ _b\"></span>grunn av usikk<span class=\"_ _b\"></span>erhet kny<span class=\"_ _3\"></span>ttet <span class=\"_ _8\"></span>til <span class=\"_ _8\"></span>enk<span class=\"_ _8\"></span>elte<span class=\"_ _8\"></span> verdsettelsesforhold.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Det er<span class=\"_ _8\"></span> ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>noe<span class=\"_ _8\"></span> vesentlig variabelt vederlag kny<span class=\"_ _3\"></span>ttet til noen av oppkj\u00f8pene gjennomf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t i 2022 <span class=\"_ _3\"></span>utover<span class=\"_ _b\"></span> det som er omtalt<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>noten.Merverdianalysene <span class=\"_ _b\"></span>for alle<span class=\"_ _b\"></span> selskaper<span class=\"_ _b\"></span> som ble kj\u00f8pt<span class=\"_ _b\"></span> i 2021, <span class=\"_ _b\"></span>er sluttf\u00f8rt i <span class=\"_ _b\"></span>2022. Det er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ikk<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> gjort <span class=\"_ _3\"></span>noen vesentlige<span class=\"_ _b\"></span> endringer i <span class=\"_ _3\"></span>merverdianalysene.<span class=\"_ _8\"></span> Driftsinntekter og EBIT<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(adj.) for de<span class=\"_ _b\"></span> st\u00f8rste oppkj\u00f8pte<span class=\"_ _8\"></span> selskapene,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>\u00f8r og etter oppkj\u00f8pet,<span class=\"_ _b\"></span> er oppgitt i tabellen <span class=\"_ _3\"></span>p\u00e5 neste side.<span class=\"_ _b\"></span> Det <span class=\"_ _b\"></span>er totalt<span class=\"_ _b\"></span> f\u00f8rt <span class=\"_ _b\"></span>153 mill. kroner<span class=\"_ _b\"></span> (142 mill. kr<span class=\"_ _b\"></span>oner i 2021) i <span class=\"_ _b\"></span>oppkj\u00f8pskostnader<span class=\"_ _b\"></span> i 2022. Oppkj\u00f8psk<span class=\"_ _b\"></span>ostnadene er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>presentert som \u00abAndr<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ostnader\u00bb, <span class=\"ws2\"> </span>se note 14.Orkla har inng\u00e5tt av<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> om kj\u00f8p og salg av selskaper<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e er<span class=\"_ _8\"></span> gjennomf\u00f8rt pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _b\"></span> desember<span class=\"_ _8\"></span> 2022.<span class=\"_ _8\"></span> Disse<span class=\"_ _8\"></span> kj\u00f8pene <span class=\"_ _b\"></span>er beskrevet<span class=\"_ _8\"></span> i note<span class=\"_ _8\"></span> 38 \u00abHendelser etter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>balansedagen\u00bb.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>I virksomhetsovertagelser<span class=\"_ _8\"></span> blir overtatte eiendeler verdsatt til virk<span class=\"_ _b\"></span>elig verdi p\u00e5 kj\u00f8pstidspunktet. De ulik<span class=\"_ _b\"></span>e eiendelene<span class=\"_ _b\"></span> blir verdsatt ut<span class=\"_ _8\"></span> fra<span class=\"_ _b\"></span> forskjellige modeller<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>og goodwill blir residualen i <span class=\"_ _b\"></span>en<span class=\"_ _3\"></span> slik ver<span class=\"_ _8\"></span>di <span class=\"_ _3c\"></span>allok<span class=\"_ _8\"></span>ering. Feil i estimater og forutsetninger kan f\u00f8re<span class=\"_ _8\"></span> til at splitten <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> verdien p\u00e5 de ulik<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>eiendelene k<span class=\"_ _8\"></span>an bli feil,<span class=\"_ _b\"></span> men summen av <span class=\"_ _8\"></span>totale merverdier<span class=\"_ _8\"></span> vil alltid <span class=\"_ _8\"></span>v\u00e6re<span class=\"_ _b\"></span> i tr\u00e5d med betalt kj\u00f8pesum.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Orkla <span class=\"_ _8\"></span>fortsatte i 2022 \u00e5<span class=\"_ _b\"></span> investere i <span class=\"_ _8\"></span>selskaper <span class=\"_ _b\"></span>som \u00f8k<span class=\"_ _8\"></span>er k<span class=\"_ _b\"></span>onsernets evne<span class=\"_ _b\"></span> til \u00e5 fr<span class=\"_ _8\"></span>emme b\u00e6rekraftig <span class=\"_ _8\"></span>forbruk. <span class=\"_ _b\"></span>Orkla Health styrk<span class=\"_ _b\"></span>et i 2022 <span class=\"_ _8\"></span>sin posisjon innen k<span class=\"_ _8\"></span>osttilskudd med oppkj\u00f8p<span class=\"_ _8\"></span> av V<span class=\"_ _b\"></span>ester\u00e5len Marine Olje og Healthspan.1Anskaffelse<span class=\"_ _5c\"> </span>Allokering av<span class=\"_ _8\"></span> mer-/<span class=\"_ _b\"></span>mindreverdier<span class=\"_ _194\"> </span>Driftsinntekter<span class=\"_ _22d\"> </span>EBIT<span class=\"_ _8\"></span> (adj.)Oppkj\u00f8pte selsk<span class=\"_ _b\"></span>aperInnregnings-EierandelAnskaffelses-<span class=\"fc0\">ll</span>EtterF\u00f8r<span class=\"fc0\">ll</span>EtterF\u00f8rBel\u00f8p i mill.<span class=\"_ _b\"></span> NOKtidspunktetter kj\u00f8pk<span class=\"_ _8\"></span>ost<span class=\"fc0\">ll<span class=\"_ _162\"> </span></span>V<span class=\"_ _8\"></span>aremerk<span class=\"_ _8\"></span>er<span class=\"_ _14b\"> </span>Driftsmidler<span class=\"_ _71\"> </span>Annet<span class=\"_ _5f\"> </span><span class=\"wsf\">Utsatt skatt<span class=\"_ _1a3\"> </span></span>Goodwill<span class=\"fc0\">ll</span>overtagelseovertagelse<span class=\"fc0\">ll</span>overtagelseovertagelse2022Denali Ingredients,<span class=\"_ _b\"></span> Orkla Food Ingr<span class=\"_ _b\"></span>edients<span class=\"_ _1aa\"> </span>november<span class=\"_ _4c\"> </span><span class=\"ls11 ws22\">8<span class=\"_ _3\"></span>4 %<span class=\"_ _161\"> </span></span><span class=\"wse\">1 723<span class=\"_ _8d\"> </span></span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _81\"> </span>5<span class=\"_ _1c8\"> </span>(1)<span class=\"_ _130\"> </span><span class=\"wsc\">1 483<span class=\"_ _cb\"> </span></span>153<span class=\"_ _144\"> </span>905<span class=\"_ _160\"> </span>(6)<span class=\"_ _144\"> </span>114Healthspan Group,<span class=\"_ _b\"></span> Orkla Care<span class=\"_ _10a\"> </span><span class=\"ws2\">mars<span class=\"_ _22e\"> </span>100 %<span class=\"_ _b4\"> </span>771<span class=\"_ _155\"> </span>183<span class=\"_ _1a6\"> </span>-<span class=\"_ _1d0\"> </span>(17)<span class=\"_ _1b8\"> </span>(36)<span class=\"_ _13f\"> </span>489<span class=\"_ _137\"> </span>4<span class=\"_ _3\"></span>45<span class=\"_ _1b2\"> </span>93<span class=\"_ _13f\"> </span>(12)<span class=\"_ _15d\"> </span>(2)</span>Da Gr<span class=\"_ _b\"></span>asso, Orkla Consumer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Investments<span class=\"_ _1ba\"> </span><span class=\"ws2\">desember<span class=\"_ _7d\"> </span><span class=\"ls29 ws36\">74 %<span class=\"_ _13f\"> </span><span class=\"ls11 ws22\">197<span class=\"_ _1c8\"> </span></span></span>45<span class=\"_ _1a6\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _b2\"> </span>(9)<span class=\"_ _1e0\"> </span>167<span class=\"_ _16c\"> </span>0<span class=\"_ _224\"> </span>168<span class=\"_ _81\"> </span>0<span class=\"_ _152\"> </span>28</span>V<span class=\"_ _b\"></span>ester\u00e5len Marine Olje, Orkla<span class=\"_ _b\"></span> Care<span class=\"_ _127\"> </span><span class=\"ws2\">januar<span class=\"_ _4e\"> </span><span class=\"ls11 ws22\">95 %<span class=\"_ _1b8\"> </span></span>164<span class=\"_ _80\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _227\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _145\"> </span>109<span class=\"_ _1b2\"> </span>89<span class=\"_ _16c\"> </span>0<span class=\"_ _152\"> </span>11<span class=\"_ _16c\"> </span>0</span>Utkj\u00f8p minoritet<span class=\"_ _b\"></span> NIC NL, <span class=\"_ _b\"></span>Orkla Food Ingredients<span class=\"_ _22f\"> </span><span class=\"ls2\">64<span class=\"_ _8d\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _8d\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _133\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _1a6\"> </span>-</span>\u00d8vrige kj\u00f8p<span class=\"_ _230\"> </span>115<span class=\"_ _8d\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _1c8\"> </span>52Sum kj\u00f8p <span class=\"_ _b\"></span>gjeldfri basis<span class=\"_ _e3\"> </span><span class=\"wse\">3 034<span class=\"_ _1ae\"> </span></span>228<span class=\"_ _f9\"> </span>-<span class=\"_ _137\"> </span>(12)<span class=\"_ _1b8\"> </span>(46)<span class=\"_ _1ba\"> </span><span class=\"wse\">2 300</span>Kapitalinnsk<span class=\"_ _b\"></span>udd tilkny<span class=\"_ _3\"></span>ttet selskap<span class=\"_ _231\"> </span><span class=\"ws2\">19</span>Kj\u00f8p \u00f8vrige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ak<span class=\"_ _8\"></span>sjer<span class=\"_ _232\"> </span><span class=\"ws2\">29</span>A<span class=\"_ _b\"></span>vregning av betaling <span class=\"_ _b\"></span>gjennomf\u00f8rt i januar 2023<span class=\"_ _233\"> </span><span class=\"ls2\">17</span>Segmentfordelt<span class=\"_ _b\"></span> oppkj\u00f8p, gjeldfri basis (note 7)<span class=\"_ _234\"> </span><span class=\"wse\">3 099</span>Renteb\u00e6rende<span class=\"_ _b\"></span> gjeld oppkj\u00f8p<span class=\"_ _235\"> </span><span class=\"ws2\">(180)</span>2Kontantstr<span class=\"_ _b\"></span>\u00f8mef<span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>ekt oppkj\u00f8p2 9192021NutraQ<span class=\"_ _b\"></span>, Orkla<span class=\"_ _b\"></span> Care<span class=\"_ _dc\"> </span><span class=\"ws2\">juli<span class=\"_ _61\"> </span>100 %<span class=\"_ _1a4\"> </span></span><span class=\"ls11\">3 124<span class=\"_ _1ae\"> </span></span><span class=\"ws2\">400<span class=\"_ _1a6\"> </span>-<span class=\"_ _152\"> </span>11<span class=\"_ _c9\"> </span>(90)<span class=\"_ _14a\"> </span><span class=\"wse\">2 692<span class=\"_ _13f\"> </span></span>456<span class=\"_ _cc\"> </span><span class=\"ls13 ws15\">475<span class=\"_ _1b0\"> </span><span class=\"ls48 wse\">77<span class=\"_ _152\"> </span></span></span>88</span>Eastern Condiments, Orkla<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Foods<span class=\"_ _8\"></span> Europe<span class=\"_ _93\"> </span><span class=\"ws2\">april<span class=\"_ _c4\"> </span>67<span class=\"_ _8\"></span>,8 %<span class=\"_ _161\"> </span><span class=\"wse\">1 597<span class=\"_ _160\"> </span></span>67<span class=\"_ _3\"></span>7<span class=\"_ _1b2\"> </span>95<span class=\"_ _113\"> </span>(84)<span class=\"_ _e9\"> </span>(193<span class=\"_ _b\"></span>)<span class=\"_ _144\"> </span>980<span class=\"_ _144\"> </span>733<span class=\"_ _13f\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _3\"></span>4<span class=\"_ _1b2\"> </span></span>60<span class=\"_ _1af\"> </span>10</span>3New <span class=\"_ _b\"></span>Y<span class=\"_ _f\"></span>ork Pizza, Orkla<span class=\"_ _8\"></span> Consumer Investmentsaugust<span class=\"_ _7d\"> </span><span class=\"ls11 ws22\">75 %<span class=\"_ _7d\"> </span></span><span class=\"wsc\">1 456<span class=\"_ _155\"> </span></span>212<span class=\"_ _1a6\"> </span>-<span class=\"_ _15b\"> </span>(32)<span class=\"_ _15b\"> </span>(45)<span class=\"_ _7e\"> </span><span class=\"ws25\">1 150<span class=\"_ _144\"> </span></span>356<span class=\"_ _144\"> </span><span class=\"ls13 ws15\">457<span class=\"_ _155\"> </span><span class=\"ls48 wse\">44<span class=\"_ _ee\"> </span></span>57</span>N\u00f3i S\u00edr\u00edus, <span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>Confectioner<span class=\"_ _3\"></span>y<span class=\"_ _8\"></span> &amp; Snack<span class=\"_ _8\"></span>s<span class=\"_ _38\"> </span>juni<span class=\"_ _77\"> </span>100 %<span class=\"_ _1b8\"> </span>321<span class=\"_ _99\"> </span>59<span class=\"_ _1b8\"> </span>(88)<span class=\"_ _67\"> </span>-<span class=\"_ _1b0\"> </span>(6)<span class=\"_ _cb\"> </span>109<span class=\"_ _224\"> </span>162<span class=\"_ _1b2\"> </span>99<span class=\"_ _1af\"> </span>12<span class=\"_ _16c\"> </span>0Cak<span class=\"_ _b\"></span>e D\u00e9cor <span class=\"_ _b\"></span>og For <span class=\"_ _b\"></span>All Baking,  mai<span class=\"_ _22e\"> </span>100 %<span class=\"_ _236\"> </span><span class=\"ls11 ws22\">248<span class=\"_ _80\"> </span></span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _6c\"> </span>201<span class=\"_ _1c3\"> </span>121<span class=\"_ _152\"> </span>59<span class=\"_ _237\"> </span>15<span class=\"_ _16c\"> </span>5Orkla Food Ingr<span class=\"_ _b\"></span>edientsHans K<span class=\"_ _b\"></span>aspar<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>Orkla Food Ingredients<span class=\"_ _f8\"> </span>august<span class=\"_ _61\"> </span>100 %<span class=\"_ _1b8\"> </span>100<span class=\"_ _80\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _227\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _1b6\"> </span>73<span class=\"_ _152\"> </span>53<span class=\"_ _1b2\"> </span>86<span class=\"_ _16c\"> </span>6<span class=\"_ _237\"> </span>12Seagood Fort Deli, <span class=\"_ _b\"></span>Orkla Foods<span class=\"_ _b\"></span> Europe<span class=\"_ _11d\"> </span>mars<span class=\"_ _52\"> </span><span class=\"ls11 ws22\">80 %<span class=\"_ _1ae\"> </span></span>78<span class=\"_ _80\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _227\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _1c8\"> </span>65<span class=\"_ _1a\"> </span>76<span class=\"_ _af\"> </span>14<span class=\"_ _16c\"> </span>8<span class=\"_ _133\"> </span>1\u00d8vrige kj\u00f8p<span class=\"_ _238\"> </span>96<span class=\"_ _99\"> </span>23<span class=\"_ _1a6\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _1b0\"> </span>(5)<span class=\"_ _1a\"> </span>53Sum kj\u00f8p <span class=\"_ _b\"></span>gjeldfri basis<span class=\"_ _239\"> </span><span class=\"wse\">7 020<span class=\"_ _1b8\"> </span>1 371<span class=\"_ _f5\"> </span></span>7<span class=\"_ _208\"> </span>(105)<span class=\"_ _23a\"> </span>(339)<span class=\"_ _1ba\"> </span><span class=\"wse\">5 323</span>Kj\u00f8p \u00f8vrige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ak<span class=\"_ _8\"></span>sjer<span class=\"_ _23b\"> </span><span class=\"ws2\">10</span>1 <span class=\"_ _75\"> </span>Segmentfordelt<span class=\"_ _b\"></span> oppkj\u00f8p, gjeldfri basis (note 7)<span class=\"_ _42\"> </span><span class=\"wse\">7<span class=\"_ _8\"></span> 030</span>Renteb\u00e6rende<span class=\"_ _b\"></span> gjeld oppkj\u00f8p<span class=\"_ _23c\"> </span><span class=\"wse\">(1 219)</span>2 <span class=\"_ _14d\"> </span>2Kontantstr<span class=\"_ _b\"></span>\u00f8mef<span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>ekt oppkj\u00f8p5 811R<span class=\"_ _8\"></span>esultat f<span class=\"_ _8\"></span>\u00f8r <span class=\"_ _8\"></span>skatt i <span class=\"_ _8\"></span>oppkj\u00f8pte <span class=\"_ _b\"></span>selskaper utgj\u00f8r (innr<span class=\"_ _8\"></span>egnet bel\u00f8p<span class=\"_ _8\"></span> i Orkla<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> oppgitt i parantes): Denali Ingredients<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>108 mill.<span class=\"_ _8\"></span> kroner  (-6 mill.<span class=\"_ _8\"></span> kroner), Healthspan <span class=\"_ _b\"></span>-16 mill. kroner<span class=\"_ _b\"></span> (-4 mill. kroner),<span class=\"_ _8\"></span> Da <span class=\"_ _b\"></span>Grasso 29 mill.<span class=\"_ _b\"></span> kroner (0 mill.<span class=\"_ _8\"></span> kroner) <span class=\"_ _8\"></span>og V<span class=\"_ _b\"></span>ester\u00e5len Marine <span class=\"_ _b\"></span>Olje  9 mill.<span class=\"_ _8\"></span> kroner (9<span class=\"_ _8\"></span> mill. kr<span class=\"_ _8\"></span>oner). <span class=\"_ _3c\"></span>Tilsvar<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>vederlag for<span class=\"_ _b\"></span> egenkapitalen k<span class=\"_ _8\"></span>orrigert for<span class=\"_ _b\"></span> kontanter<span class=\"_ _8\"></span> og k<span class=\"_ _b\"></span>ontantekvivalenter<span class=\"_ _8\"></span>.  K<span class=\"_ _b\"></span>ontanter og k<span class=\"_ _b\"></span>ontantekvivalenter i <span class=\"_ _8\"></span>oppkj\u00f8pte selskaper<span class=\"_ _8\"></span> utgj\u00f8r <span class=\"_ _b\"></span>165 mill. kroner<span class=\"_ _b\"></span> i 2022 (464 mill. kr<span class=\"_ _8\"></span>oner i <span class=\"_ _8\"></span>2021). <span class=\"_ _8\"></span>Alle <span class=\"_ _b\"></span>oppkj\u00f8p er<span class=\"_ _8\"></span> gjennomf<span class=\"_ _8\"></span>\u00f8rt med k<span class=\"_ _8\"></span>ontantvederlag. <span class=\"_ _3c\"></span>Inkluderer<span class=\"_ _b\"></span> ogs\u00e5 kj\u00f8pet av<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>tyske<span class=\"_ _8\"></span> pizzakjedene St\u00fcckwerk,<span class=\"_ _b\"></span> Flying Pizza og Pizza<span class=\"_ _8\"></span> Planet <span class=\"_ _8\"></span>som ble kj\u00f8pt i <span class=\"_ _b\"></span>september og <span class=\"_ _b\"></span>oktober 2021.Balanser op<span class=\"_ _8\"></span>pkj\u00f8pte sel<span class=\"_ _8\"></span>skaper - vi<span class=\"_ _8\"></span>rk<span class=\"_ _b\"></span>elig v<span class=\"_ _8\"></span>erdi20222022 2022 Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _23d\"> </span><span class=\"ws3\">T<span class=\"_ _b\"></span>otal 2022</span>DenaliHealthspan\u00d8vrige oppkj\u00f8p<span class=\"_ _c9\"> </span><span class=\"ws3\">T<span class=\"_ _b\"></span>otal 2021</span>V<span class=\"_ _b\"></span>arige driftsmidler<span class=\"_ _23e\"> </span><span class=\"ws2\">534<span class=\"_ _8c\"> </span>331<span class=\"_ _f4\"> </span>80<span class=\"_ _8b\"> </span>123<span class=\"_ _1a9\"> </span>878</span>Immaterielle eiendeler<span class=\"_ _23f\"> </span><span class=\"ls13 ws15\">257<span class=\"_ _240\"> </span></span><span class=\"ws2\">-<span class=\"_ _8c\"> </span>186<span class=\"_ _164\"> </span>71<span class=\"_ _85\"> </span><span class=\"wse\">1 398</span></span>Eiendeler ved utsatt skatt<span class=\"_ _241\"> </span><span class=\"ws2\">2<span class=\"_ _242\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _ef\"> </span>2<span class=\"_ _117\"> </span>13</span>Andre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>langsiktige eiendeler<span class=\"_ _243\"> </span><span class=\"ws2\">22<span class=\"_ _f4\"> </span>20<span class=\"_ _242\"> </span>-<span class=\"_ _ef\"> </span>2<span class=\"_ _242\"> </span>-</span>V<span class=\"_ _b\"></span>arelager<span class=\"_ _235\"> </span>317<span class=\"_ _38\"> </span>184<span class=\"_ _8b\"> </span>125<span class=\"_ _ef\"> </span>8<span class=\"_ _8f\"> </span>466Fordringer<span class=\"_ _32\"> </span>230<span class=\"_ _83\"> </span>137<span class=\"_ _f8\"> </span>53<span class=\"_ _f8\"> </span>40<span class=\"_ _f2\"> </span>876Aksjer<span class=\"_ _b\"></span> i andre <span class=\"_ _b\"></span>selskaper<span class=\"_ _244\"> </span>1<span class=\"_ _242\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _245\"> </span>1<span class=\"_ _ef\"> </span>4Eiendeler<span class=\"_ _246\"> </span><span class=\"wse\">1 363<span class=\"_ _f2\"> </span></span>672<span class=\"_ _8f\"> </span><span class=\"ls48 wse\">444<span class=\"_ _f2\"> </span><span class=\"ls15 ws19\">247<span class=\"_ _84\"> </span></span><span class=\"ls2\">3 635</span></span>A<span class=\"_ _b\"></span>vsetninger<span class=\"_ _65\"> </span>(53<span class=\"_ _b\"></span>)<span class=\"_ _120\"> </span>(2)<span class=\"_ _80\"> </span>(37)<span class=\"_ _8f\"> </span>(14)<span class=\"_ _f0\"> </span>(399)Langsiktig gjeld,<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> renteb\u00e6rende<span class=\"_ _70\"> </span>(4)<span class=\"_ _247\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _15e\"> </span>(4)<span class=\"_ _8f\"> </span>(14)Kortsiktig <span class=\"_ _b\"></span>gjeld, ikk<span class=\"_ _b\"></span>e renteb\u00e6rende<span class=\"_ _17f\"> </span>(250)<span class=\"_ _91\"> </span>(102)<span class=\"_ _171\"> </span>(125)<span class=\"_ _d0\"> </span>(23<span class=\"_ _b\"></span>)<span class=\"_ _81\"> </span><span class=\"ws25\">(1 118)</span>1Minoriteter<span class=\"_ _31\"> </span>(297)<span class=\"_ _1b1\"> </span>(328)<span class=\"_ _247\"> </span>-<span class=\"_ _248\"> </span>31(407)Netto eiendeler<span class=\"_ _23d\"> </span><span class=\"ws2\">759<span class=\"_ _f3\"> </span><span class=\"ls26 ws2d\">240<span class=\"_ _f3\"> </span></span>282<span class=\"_ _1a9\"> </span>237<span class=\"_ _91\"> </span><span class=\"wse\">1 697</span></span>Goodwill<span class=\"_ _249\"> </span>2 300<span class=\"_ _f5\"> </span><span class=\"wsc\">1 483<span class=\"_ _8f\"> </span></span>489<span class=\"_ _f3\"> </span>328<span class=\"_ _f0\"> </span><span class=\"wse\">5 323</span>Inntektsf\u00f8ring ved endret<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ontroll i <span class=\"_ _3\"></span><span class=\"ws2\"> </span>(25)<span class=\"_ _247\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _8d\"> </span>(25)<span class=\"_ _242\"> </span>-Lofoten Marine OilAnskaffelsesk<span class=\"_ _b\"></span>ost gjeldsfri <span class=\"_ _3\"></span>basis<span class=\"_ _24a\"> </span><span class=\"wse\">3 034<span class=\"_ _85\"> </span>1 723<span class=\"_ _83\"> </span><span class=\"ws2\">771<span class=\"_ _f3\"> </span>540<span class=\"_ _1b1\"> </span></span>7 020</span>1 <span class=\"_ _75\"> </span>Utkj\u00f8p<span class=\"_ _b\"></span> av minoritetsinteresser i NIC<span class=\"_ _b\"></span> Nederland medf\u00f8rer <span class=\"_ _b\"></span>en net<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> reduk<span class=\"_ _8\"></span>sjon i minoritetsinteresser<span class=\"_ _8\"></span> kny<span class=\"_ _3\"></span>ttet til \u00f8vrige<span class=\"_ _8\"></span> oppkj\u00f8p.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-45-3": {
   "value": "Not<span class=\"_ _8\"></span>e 5 Salg og kj\u00f8<span class=\"_ _8\"></span>p a<span class=\"_ _b\"></span>v v<span class=\"_ _3\"></span>irks<span class=\"_ _8\"></span>omhet P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Salg av selskaper<span class=\"_ _8\"></span> N\u00e5r en virk<span class=\"_ _b\"></span>somhet <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> solgt, m\u00e5les gevinsten som forskjellen mellom salgssum og virksomhetens<span class=\"_ _b\"></span> bokf\u00f8rte egenkapital,<span class=\"_ _b\"></span> redusert med eventuelle <span class=\"_ _b\"></span>gjenst\u00e5ende merverdier knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til virksomheten.<span class=\"_ _8\"></span> P\u00e5dratte salgsutgifter<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>reduser<span class=\"_ _8\"></span>e gevinsten/<span class=\"_ _f\"></span>\u00f8ke tapet.<span class=\"_ _b\"></span> Akkumulerte omregningsdiffer<span class=\"_ _8\"></span>anser og eventuelle<span class=\"_ _8\"></span> sikringsreserver knyt<span class=\"_ _3\"></span>tet til den solgte<span class=\"_ _b\"></span> virksomheten, vil bli <span class=\"_ _3\"></span>resultatf<span class=\"_ _8\"></span>\u00f8rt som en del av gevinsten/tapet med tilsvarende<span class=\"_ _8\"></span> motpost f\u00f8rt som <span class=\"_ _3\"></span>andre<span class=\"_ _b\"></span> poster i totalresultatet.<span class=\"_ _8\"></span> Gevinsten vil bli <span class=\"_ _3\"></span>rapportert f\u00f8r<span class=\"_ _8\"></span> skatt, og virk<span class=\"_ _8\"></span>somhetens tilh\u00f8r<span class=\"_ _8\"></span>ende sk<span class=\"_ _8\"></span>att vil bli <span class=\"_ _3\"></span>resultatf<span class=\"_ _8\"></span>\u00f8rt p\u00e5 skattelinjen. Summen av gevinst og skatt speiler<span class=\"_ _8\"></span> den reelle gevinsten.<span class=\"_ _8\"></span> Dersom den solgte virk<span class=\"_ _b\"></span>somheten <span class=\"_ _3\"></span> <span class=\"_ _3c\"></span>kvalifiser<span class=\"_ _8\"></span>er for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> bli <span class=\"_ _3\"></span>f\u00f8rt som <span class=\"_ _8\"></span>\u00abIkk<span class=\"_ _8\"></span>e vider<span class=\"_ _8\"></span>ef\u00f8rt virksomhet\u00bb,<span class=\"_ _b\"></span> vil alle effektene<span class=\"_ _8\"></span> rundt gevinsten  <span class=\"_ _3c\"></span>samles p\u00e5 linjen for <span class=\"_ _8\"></span>\u00abIkke<span class=\"_ _b\"></span> videref\u00f8rt virksomhet\u00bb<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i resultatregnsk<span class=\"_ _8\"></span>apet.Virksomhetssammenslutninger<span class=\"_ _b\"></span> Virksomhetssammenslutninger<span class=\"_ _b\"></span> er regnskapsf\u00f8rt ved bruk av overtagelsesmetoden. V<span class=\"_ _b\"></span>ed oppkj\u00f8p av datterselskap<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _8\"></span>etas en virk<span class=\"_ _b\"></span>elig verdianalyse, og eiendeler<span class=\"_ _b\"></span> og gjeld <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> vurdert til virk<span class=\"_ _8\"></span>elig  <span class=\"_ _3c\"></span>verdi ved oppkj\u00f8pet.<span class=\"_ _8\"></span> Residualverdien i oppkj\u00f8pet vil utgj\u00f8re goodwill. Oppkj\u00f8pet<span class=\"_ _8\"></span> blir r<span class=\"_ _8\"></span>egnskapsf\u00f8rt fr<span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>det tidspunktet k<span class=\"_ _b\"></span>onsernet har k<span class=\"_ _b\"></span>ontroll. Kontr<span class=\"_ _8\"></span>olltidspunktet <span class=\"_ _8\"></span>er normalt det tidspunktet avtalen trer i kraft og alle offentlige<span class=\"_ _8\"></span> godkjennelser foreligger<span class=\"_ _f\"></span>, og vil normalt v\u00e6re<span class=\"_ _b\"></span> et<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> av<span class=\"_ _3\"></span>taletidspunktet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Dersom det er<span class=\"_ _8\"></span> minoritetsinteresser i det oppkj\u00f8pte selsk<span class=\"_ _8\"></span>apet, vil disse <span class=\"_ _8\"></span>f\u00e5 <span class=\"_ _8\"></span>sin andel av henf<span class=\"_ _8\"></span>\u00f8rte <span class=\"_ _8\"></span>eiendeler <span class=\"_ _8\"></span>og gjeld,<span class=\"_ _b\"></span> med unntak av <span class=\"_ _8\"></span>goodwill. <span class=\"_ _b\"></span>Tr<span class=\"_ _8\"></span>ansaksjoner<span class=\"_ _b\"></span> med minoriteter <span class=\"_ _b\"></span>vil bli regnskapsf\u00f8rt mot <span class=\"_ _8\"></span>egenkapitalen.<span class=\"_ _8\"></span> I selskaper<span class=\"_ _b\"></span> der k<span class=\"_ _b\"></span>onsernet allerede hadde<span class=\"_ _b\"></span> eierinteresser<span class=\"_ _8\"></span> f\u00f8r konserndannelsen,<span class=\"_ _b\"></span> vil verdiendring <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> tidligere eierandeler<span class=\"_ _8\"></span> resultatf\u00f8res.<span class=\"_ _8\"></span> Konsernets<span class=\"_ _b\"></span> egenkapital vil <span class=\"_ _b\"></span>s\u00e5ledes bli p\u00e5virket<span class=\"_ _8\"></span> av at<span class=\"_ _8\"></span> eiendelene<span class=\"_ _b\"></span> reprises som <span class=\"_ _b\"></span>om hele kj\u00f8pet ble gjort p\u00e5 dette<span class=\"_ _8\"></span> tids <span class=\"_ _3c\"></span>punktet.<span class=\"_ _8\"></span> Samme prosedyre vil i prinsippet <span class=\"_ _3\"></span>bli gjennomf\u00f8rt ved etablering av et<span class=\"_ _8\"></span> felleskontr<span class=\"_ _8\"></span>ollert selskap<span class=\"_ _8\"></span> og ved et kj\u00f8p av et tilknyttet selskap.<span class=\"_ _8\"></span> Det<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> er imidlertid ikke \u00e5 anse som virk<span class=\"_ _b\"></span>somhetssammenslutninger,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>ordi konsernet ikk<span class=\"_ _8\"></span>e oppn\u00e5r<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ontroll.<span class=\"_ _8\"></span> Oppkj\u00f8ps-k<span class=\"_ _8\"></span>ostnader (M&amp;A) <span class=\"_ _8\"></span>og p\u00e5f\u00f8lgende<span class=\"_ _8\"></span> integrasjonsk<span class=\"_ _b\"></span>ostnader f\u00f8res<span class=\"_ _b\"></span> som \u00abAndr<span class=\"_ _8\"></span>e k<span class=\"_ _b\"></span>ostnader\u00bb.Salg a<span class=\"_ _b\"></span>v selskaper Orkla Foods<span class=\"_ _b\"></span> \u010cesk<span class=\"_ _b\"></span>o a<span class=\"_ _b\"></span> Slovensko<span class=\"_ _b\"></span> har solgt<span class=\"_ _b\"></span> en eiendom i Mar<span class=\"_ _b\"></span>atice (T<span class=\"_ _f\"></span>sjekkia), og Orkla<span class=\"_ _b\"></span> Eiendom har <span class=\"_ _b\"></span>solgt av <span class=\"_ _b\"></span>eiendommen Alvo P<span class=\"_ _b\"></span>ark i Latvia<span class=\"_ _b\"></span> i 2022. Orkla Latvija<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>Confectioner<span class=\"_ _3\"></span>y<span class=\"_ _8\"></span> &amp; Snack<span class=\"_ _8\"></span>s) har i <span class=\"_ _8\"></span>2022 <span class=\"_ _b\"></span>solgt sin <span class=\"_ _b\"></span>convenience virksomhet<span class=\"_ _b\"></span> i Latvia og Litauen.<span class=\"_ _b\"></span> Virk<span class=\"_ _b\"></span>somheten best\u00e5r hovedsak<span class=\"_ _b\"></span>elig av fersk<span class=\"_ _b\"></span>e sandwicher solgt<span class=\"_ _b\"></span> gjennom <span class=\"_ _3\"></span>kiosk<span class=\"_ _8\"></span>er<span class=\"_ _8\"></span> og <span class=\"_ _3\"></span>bensinstasjoner<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>lokalt.<span class=\"_ _b\"></span> Convenience virksomheten <span class=\"_ _b\"></span>var <span class=\"_ _b\"></span>en del av<span class=\"_ _b\"></span> Orklas kj\u00f8p<span class=\"_ _b\"></span> av NP<span class=\"_ _b\"></span> Foods i 2016<span class=\"_ _b\"></span> og har <span class=\"_ _b\"></span>v\u00e6rt organisert i <span class=\"_ _b\"></span>dat<span class=\"_ _3\"></span>terselskapene<span class=\"_ _b\"></span> SIA Fresh Food Pr<span class=\"_ _8\"></span>oduction (Latvia) <span class=\"_ _8\"></span>og Margiris UAB<span class=\"_ _b\"></span> (Litauen). <span class=\"_ _b\"></span>T<span class=\"_ _b\"></span>otalt <span class=\"_ _b\"></span>sto convenience<span class=\"_ _b\"></span> virk<span class=\"_ _b\"></span>somheten for rundt<span class=\"_ _b\"></span> EUR <span class=\"_ _b\"></span>10 mill. i salgsinntekter i <span class=\"_ _b\"></span>2021. Virk<span class=\"_ _b\"></span>somheten inngikk ikk<span class=\"_ _b\"></span>e lenger<span class=\"_ _b\"></span> i Orklas <span class=\"_ _b\"></span>finansielle rapportering fra<span class=\"_ _b\"></span> 1.<span class=\"_ _b\"></span> juni 2022 (<span class=\"_ _b\"></span>ca. EUR<span class=\"_ _b\"></span> 4 mill.<span class=\"_ _b\"></span> i \u00e5rlig salg) <span class=\"_ _b\"></span>og fra <span class=\"_ _b\"></span>1. <span class=\"_ _b\"></span>oktober 2022 (<span class=\"_ _b\"></span>ca. EUR<span class=\"_ _b\"></span> 6 mill. i \u00e5rlig <span class=\"_ _b\"></span>salg). Se <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>\u00f8vrig note <span class=\"_ _b\"></span>14 \u00abAndr<span class=\"_ _b\"></span>e inntekter <span class=\"_ _b\"></span>og kostnader\u00bb<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> omtale<span class=\"_ _b\"></span> av resultateffekter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til salgene.<span class=\"_ _8\"></span> Kj\u00f8p a<span class=\"_ _8\"></span>v selsk<span class=\"_ _8\"></span>aper Orkla Food Ingr<span class=\"_ _b\"></span>edients har kj\u00f8pt<span class=\"_ _b\"></span> 84 % av ak<span class=\"_ _b\"></span>sjene i Denali Ingredients,<span class=\"_ _b\"></span> som er <span class=\"_ _b\"></span>et ledende <span class=\"_ _b\"></span>selskap innenf<span class=\"_ _b\"></span>or iskremingredienser<span class=\"_ _b\"></span> i USA.<span class=\"_ _b\"></span> Denali Ingredients har i l\u00f8pet<span class=\"_ _b\"></span> av de<span class=\"_ _b\"></span> siste<span class=\"_ _b\"></span> 15 \u00e5r<span class=\"_ _b\"></span>ene hatt en <span class=\"_ _b\"></span>sterk <span class=\"_ _b\"></span>organisk <span class=\"_ _b\"></span>vekst p\u00e5<span class=\"_ _b\"></span> mer enn <span class=\"_ _b\"></span>10 % i \u00e5ret.<span class=\"_ _b\"></span> Selskapet har <span class=\"_ _b\"></span>160 ansatte. Selger<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> Denali Companies LL<span class=\"_ _b\"></span>C,<span class=\"_ _b\"></span> eid <span class=\"_ _b\"></span>og drevet av grunnleggerfamilien til W<span class=\"_ _b\"></span>ally og June<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Blume.<span class=\"_ _8\"></span> Denali <span class=\"_ _3\"></span>Ingredients<span class=\"_ _b\"></span> best\u00e5r av<span class=\"_ _b\"></span> selskapene<span class=\"_ _b\"></span> Denali Ingredients LL<span class=\"_ _b\"></span>C,<span class=\"_ _b\"></span> Denali Staffing LLC<span class=\"_ _b\"></span>, Denali Investment Properties<span class=\"_ _b\"></span> LLC <span class=\"_ _b\"></span>og Denali Equipment LLC<span class=\"_ _b\"></span>. Selger<span class=\"_ _b\"></span>en og Denali Ingredients<span class=\"_ _b\"></span>\u2019 <span class=\"_ _3\"></span>adm. dir<span class=\"_ _8\"></span>ekt\u00f8r<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Neal Glaeser<span class=\"_ _b\"></span> vil som en del <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> transak<span class=\"_ _b\"></span>sjonen investere<span class=\"_ _b\"></span> i Denali Ingredients <span class=\"_ _b\"></span>og bli medeiere i <span class=\"_ _b\"></span>selskapet med<span class=\"_ _b\"></span> en<span class=\"_ _b\"></span> sa<span class=\"_ _b\"></span>mlet andel p\u00e5 ~16 <span class=\"_ _3\"></span>%.<span class=\"_ _8\"></span> Glaeser<span class=\"_ _8\"></span> vil fortsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> lede virk<span class=\"_ _8\"></span>somheten. I tillegg til den opprinnelige kj\u00f8psprisen inkluder<span class=\"_ _b\"></span>er avtalen en potensiell <span class=\"_ _b\"></span>tilleggsutbetaling<span class=\"_ _3\"></span> dersom selskapet leverer<span class=\"_ _b\"></span> sterk vekst<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i de k<span class=\"_ _8\"></span>ommende<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>\u00e5r<span class=\"_ _8\"></span>ene. Orkla Health (<span class=\"_ _f\"></span>Orkla <span class=\"_ _b\"></span>Care) har i <span class=\"_ _8\"></span>februar<span class=\"_ _8\"></span> 2022<span class=\"_ _8\"></span> kj\u00f8pt <span class=\"_ _b\"></span>100 % av ak<span class=\"_ _b\"></span>sjene i Healthspan Gr<span class=\"_ _b\"></span>oup Limited, <span class=\"_ _b\"></span>som er<span class=\"_ _b\"></span> en ledende lever<span class=\"_ _b\"></span>and\u00f8r av k<span class=\"_ _b\"></span>osttilskudd i det britisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>edet. Healthspan ble<span class=\"_ _b\"></span> etablert i <span class=\"_ _b\"></span>1996 og har<span class=\"_ _b\"></span> siden bygget opp en sterk<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>merk<span class=\"_ _b\"></span>evare<span class=\"_ _8\"></span> og et bredt spekter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>ulik<span class=\"_ _b\"></span>e k<span class=\"_ _8\"></span>osttilskudd og hudpleieprodukter<span class=\"_ _f\"></span>. 92 % <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> selskapets<span class=\"_ _8\"></span> salg g\u00e5r<span class=\"_ _8\"></span> direkte<span class=\"_ _8\"></span> til konsumenter<span class=\"_ _b\"></span> og de<span class=\"_ _b\"></span> har rundt <span class=\"_ _b\"></span>en halv million aktive<span class=\"_ _b\"></span> kunder<span class=\"_ _b\"></span>. Healthspan har<span class=\"_ _b\"></span> en sterk<span class=\"_ _b\"></span> portef\u00f8lje med <span class=\"_ _b\"></span>over <span class=\"_ _b\"></span>400 ulike<span class=\"_ _b\"></span> produkter<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>de fleste<span class=\"_ _b\"></span> solgt under<span class=\"_ _b\"></span> merkev<span class=\"_ _b\"></span>aren Healthspan. Healthspan hadde<span class=\"_ _b\"></span> 170<span class=\"_ _b\"></span> ansat<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> med k<span class=\"_ _b\"></span>ontorer p\u00e5<span class=\"_ _b\"></span> Guernsey<span class=\"_ _8\"></span> og egne<span class=\"_ _b\"></span> distribusjonssentre<span class=\"_ _b\"></span> i Storbritannia, Irland <span class=\"_ _b\"></span>og New <span class=\"_ _b\"></span>Zealand. Kj\u00f8psavtalen <span class=\"_ _3\"></span>inneb\u00e6rer<span class=\"_ _b\"></span> en <span class=\"_ _3\"></span>mulighet for<span class=\"_ _b\"></span> en tilleggsgodtgj\u00f8relse for<span class=\"_ _b\"></span> selger p\u00e5 inntil <span class=\"_ _b\"></span>GBP <span class=\"_ _b\"></span>20 mill. basert p\u00e5<span class=\"_ _b\"></span> selskapets<span class=\"_ _b\"></span> resultater (EBITD<span class=\"_ _b\"></span>A) de<span class=\"_ _b\"></span> to<span class=\"_ _b\"></span> neste regnskaps\u00e5r<span class=\"_ _b\"></span>ene. Det <span class=\"_ _b\"></span>er pr<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>31. desember<span class=\"_ _b\"></span> 2022 <span class=\"_ _8\"></span>estimert at <span class=\"_ _b\"></span>det ikk<span class=\"_ _8\"></span>e m\u00e5<span class=\"_ _b\"></span> betales noe tilleggsgodtgj\u00f8r<span class=\"_ _b\"></span>else til selger knyt<span class=\"_ _3\"></span>tet til tr<span class=\"_ _8\"></span>ansak<span class=\"_ _8\"></span>sjonen. Orkla <span class=\"_ _b\"></span>Consumer &amp; Financial Investment har<span class=\"_ _b\"></span> i september<span class=\"_ _b\"></span> 2022 kj\u00f8pt 7<span class=\"_ _f\"></span>4 % av ak<span class=\"_ _b\"></span>sjene i Da<span class=\"_ _b\"></span> Grasso,<span class=\"_ _b\"></span> som er<span class=\"_ _b\"></span> en av<span class=\"_ _b\"></span> Polens<span class=\"_ _b\"></span> ledende franchisedr<span class=\"_ _b\"></span>evne pizzakjeder med <span class=\"_ _b\"></span>193 utsalgssteder<span class=\"_ _f\"></span>. Selskapet<span class=\"_ _8\"></span> har <span class=\"_ _b\"></span>51 ansat<span class=\"_ _3\"></span>te.<span class=\"_ _8\"></span> Da<span class=\"_ _8\"></span> Gr<span class=\"_ _8\"></span>asso<span class=\"_ _8\"></span> var<span class=\"_ _b\"></span> eid av K<span class=\"_ _b\"></span>arolina R<span class=\"_ _b\"></span>ozwandowicz<span class=\"_ _b\"></span> (95 %) og Magdalena<span class=\"_ _b\"></span> Pir\u00f3g (5 %). Begge <span class=\"_ _b\"></span>vil fortsette <span class=\"_ _b\"></span>som aksjon\u00e6rer<span class=\"_ _b\"></span> i selskapet i partnerskap<span class=\"_ _b\"></span> med Orkla.<span class=\"_ _b\"></span> Etter at transak<span class=\"_ _b\"></span>sjonen <span class=\"_ _3\"></span>ble gjennomf<span class=\"_ _8\"></span>\u00f8rt er<span class=\"_ _8\"></span> Orklas eier<span class=\"_ _8\"></span>andel 7<span class=\"_ _b\"></span>4 <span class=\"_ _3\"></span>%,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mens<span class=\"_ _8\"></span> de to minoritetsak<span class=\"_ _b\"></span>sjon\u00e6rene <span class=\"_ _b\"></span>vil har <span class=\"_ _b\"></span>de resterende<span class=\"_ _b\"></span> av ak<span class=\"_ _b\"></span>sjene. Da <span class=\"_ _b\"></span>Grasso <span class=\"_ _b\"></span>er k<span class=\"_ _b\"></span>onsolider<span class=\"_ _3\"></span>t i Orklas balanse fra<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>31.<span class=\"_ _b\"></span> desember 2022 og vil resultatmessig <span class=\"_ _3\"></span>bli innregnet fr<span class=\"_ _b\"></span>a 1.<span class=\"_ _b\"></span> januar 2023.Orkla Health (<span class=\"_ _f\"></span>Orkla <span class=\"_ _b\"></span>Care) har i januar<span class=\"_ _b\"></span> 2022 kj\u00f8pt <span class=\"_ _8\"></span>95 % av<span class=\"_ _8\"></span> ak<span class=\"_ _8\"></span>sjene i <span class=\"_ _b\"></span>V<span class=\"_ _8\"></span>ester\u00e5len Marine <span class=\"_ _b\"></span>Olje <span class=\"_ _b\"></span>AS, <span class=\"_ _b\"></span>som produserer<span class=\"_ _b\"></span> ulike<span class=\"_ _b\"></span> r\u00e5stoff basert p\u00e5<span class=\"_ _b\"></span> hvit fisk, blant<span class=\"_ _b\"></span> annet til tranproduk<span class=\"_ _b\"></span>sjon. V<span class=\"_ _b\"></span>ester\u00e5len Marine Olje<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har over<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>lengre<span class=\"_ _b\"></span> tid v\u00e6rt en viktig leverand\u00f8r<span class=\"_ _b\"></span> av r\u00e5stoff<span class=\"_ _b\"></span> til M\u00f6ller\u2019s<span class=\"_ _b\"></span> T<span class=\"_ _f\"></span>ran. <span class=\"_ _b\"></span>V<span class=\"_ _8\"></span>ester\u00e5len Marine<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>Olje best\u00e5r<span class=\"_ _b\"></span> ogs\u00e5<span class=\"_ _8\"></span> av datterselskapene<span class=\"_ _b\"></span> V<span class=\"_ _b\"></span>ester\u00e5len <span class=\"_ _3\"></span>Marine<span class=\"_ _8\"></span> Proteiner A<span class=\"_ _b\"></span>S og V<span class=\"_ _b\"></span>ester\u00e5len Marine Ingredienser<span class=\"_ _b\"></span> AS i tillegg til 30 % eierandel <span class=\"_ _3\"></span>i V<span class=\"_ _b\"></span>ester\u00e5len Marine Seaweed AS.<span class=\"_ _8\"></span> Orkla har<span class=\"_ _b\"></span> opsjon <span class=\"_ _b\"></span>til \u00e5 kj\u00f8pe <span class=\"_ _b\"></span>de rester<span class=\"_ _b\"></span>ende 5 % av<span class=\"_ _b\"></span> selskapet.<span class=\"_ _b\"></span> Orkla Food Ingr<span class=\"_ _b\"></span>edients har i april <span class=\"_ _b\"></span>2022 kj\u00f8pt 70 % av<span class=\"_ _b\"></span> aksjene<span class=\"_ _b\"></span> i det belgisk<span class=\"_ _b\"></span>e selskapet Hadecoup. Selskapet er<span class=\"_ _b\"></span> en <span class=\"_ _3\"></span>ledende<span class=\"_ _8\"></span> akt\u00f8r innen salg og distribusjon av iskr<span class=\"_ _b\"></span>emingredienser <span class=\"_ _b\"></span>og -tilbeh\u00f8r i Belgia.<span class=\"_ _b\"></span> Hadecoup hadde<span class=\"_ _b\"></span> et driftsresultat (EBIT) p\u00e5<span class=\"_ _b\"></span> EUR <span class=\"_ _b\"></span>1,3 mill. (<span class=\"_ _f\"></span>ca. <span class=\"_ _b\"></span>13 mill. kr<span class=\"_ _8\"></span>oner) i 2021.<span class=\"_ _b\"></span> Selskapet ble k<span class=\"_ _b\"></span>onsolider<span class=\"_ _3\"></span>t i Orklas<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>egnskap<span class=\"_ _b\"></span> fra <span class=\"_ _b\"></span>1. april 2022. Det f<span class=\"_ _8\"></span>oreligger<span class=\"_ _8\"></span> en f<span class=\"_ _8\"></span>orpliktelse til \u00e5 kj\u00f8pe<span class=\"_ _b\"></span> resterende<span class=\"_ _b\"></span> eierandel i <span class=\"_ _b\"></span>selskapet over<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> neste fem \u00e5r<span class=\"_ _b\"></span>ene, og denne forpliktelsen er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>bokf\u00f8rt som en gjeld i <span class=\"_ _3\"></span>balansen.<span class=\"_ _b\"></span> Orkla Health (<span class=\"_ _f\"></span>Orkla <span class=\"_ _b\"></span>Care) har i <span class=\"_ _b\"></span>desember 2022<span class=\"_ _8\"></span> kj\u00f8pt <span class=\"_ _8\"></span>de<span class=\"_ _8\"></span> resterende<span class=\"_ _b\"></span> 50 % i selskapet Lofoten Marine Oil A<span class=\"_ _b\"></span>S. Orkla har hatt en 50 % eierandel <span class=\"_ _3\"></span>i selskapet og Lofoten Marine Oil har v\u00e6rt innregnet som et<span class=\"_ _b\"></span> tilkny<span class=\"_ _3\"></span>ttet selskap.<span class=\"_ _8\"></span> Selskapet <span class=\"_ _b\"></span>er k<span class=\"_ _b\"></span>onsolidert i Orklas<span class=\"_ _b\"></span> regnskap <span class=\"_ _b\"></span>fra <span class=\"_ _b\"></span>1. <span class=\"_ _b\"></span>desember 2022.<span class=\"_ _b\"></span> Lofoten Marine <span class=\"_ _b\"></span>Oil hadde <span class=\"_ _b\"></span>en omsetning p\u00e5 <span class=\"_ _b\"></span>11 mill. kr<span class=\"_ _b\"></span>oner i 2021.<span class=\"_ _b\"></span> Orkla Food Ingr<span class=\"_ _b\"></span>edients har i juni <span class=\"_ _b\"></span>2022 kj\u00f8pt 30 % av<span class=\"_ _b\"></span> aksjene<span class=\"_ _b\"></span> i selskapet NIC Nederland B<span class=\"_ _b\"></span>V fr<span class=\"_ _b\"></span>a minoritetsaksjon\u00e6r<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>. Gjenv<span class=\"_ _b\"></span>\u00e6rende minoritetsandel i selskapet er<span class=\"_ _b\"></span> 5 <span class=\"_ _3\"></span>%.<span class=\"_ _8\"></span> Det er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utover dette<span class=\"_ _8\"></span> kj\u00f8pt <span class=\"_ _3\"></span>noen sm\u00e5<span class=\"_ _b\"></span> virksomheter<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>innenf<span class=\"_ _8\"></span>or<span class=\"_ _8\"></span> Orkla Food  <span class=\"_ _22a\"></span>Ingredients<span class=\"_ _8\"></span> og Orkla<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Foods<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Europe.\u00d8vrige f<span class=\"_ _8\"></span>orho<span class=\"_ _8\"></span>ld kn<span class=\"_ _8\"></span>y<span class=\"_ _3\"></span>ttet ti<span class=\"_ _b\"></span>l mer<span class=\"_ _3\"></span>ver<span class=\"_ _8\"></span>dia<span class=\"_ _8\"></span>nalyse<span class=\"_ _8\"></span>ne Balansef\u00f8rt goodwill kny<span class=\"_ _3\"></span>ttet til oppkj\u00f8pene<span class=\"_ _8\"></span> inneholder synergier<span class=\"_ _f\"></span>, verdier<span class=\"_ _b\"></span> knyt<span class=\"_ _3\"></span>tet til ansatte, andre immaterielle eiendeler<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e kvalifiseres<span class=\"_ _8\"></span> til egen balansef\u00f8ring,<span class=\"_ _b\"></span> fremtidig merinntjening samt<span class=\"_ _b\"></span> det f<span class=\"_ _b\"></span>orhold at utsatt skatt i henhold til IFR<span class=\"_ _b\"></span>S ikk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>skal neddiskonter<span class=\"_ _b\"></span>es. Oppkj\u00f8psanalysen for<span class=\"_ _b\"></span> Vester<span class=\"_ _b\"></span>\u00e5len <span class=\"_ _3\"></span>Marine Olje<span class=\"_ _b\"></span> er ferdigstilt.<span class=\"_ _b\"></span> \u00d8vrige merverdianalyser knyt<span class=\"_ _3\"></span>tet til oppkj\u00f8pte<span class=\"_ _b\"></span> selskaper i 2022 er ikk<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> endelig ferdigstilt<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember <span class=\"_ _b\"></span>2022 p\u00e5 <span class=\"_ _b\"></span>grunn av usikk<span class=\"_ _b\"></span>erhet kny<span class=\"_ _3\"></span>ttet <span class=\"_ _8\"></span>til <span class=\"_ _8\"></span>enk<span class=\"_ _8\"></span>elte<span class=\"_ _8\"></span> verdsettelsesforhold.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Det er<span class=\"_ _8\"></span> ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>noe<span class=\"_ _8\"></span> vesentlig variabelt vederlag kny<span class=\"_ _3\"></span>ttet til noen av oppkj\u00f8pene gjennomf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t i 2022 <span class=\"_ _3\"></span>utover<span class=\"_ _b\"></span> det som er omtalt<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>noten.Merverdianalysene <span class=\"_ _b\"></span>for alle<span class=\"_ _b\"></span> selskaper<span class=\"_ _b\"></span> som ble kj\u00f8pt<span class=\"_ _b\"></span> i 2021, <span class=\"_ _b\"></span>er sluttf\u00f8rt i <span class=\"_ _b\"></span>2022. Det er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ikk<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> gjort <span class=\"_ _3\"></span>noen vesentlige<span class=\"_ _b\"></span> endringer i <span class=\"_ _3\"></span>merverdianalysene.<span class=\"_ _8\"></span> Driftsinntekter og EBIT<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(adj.) for de<span class=\"_ _b\"></span> st\u00f8rste oppkj\u00f8pte<span class=\"_ _8\"></span> selskapene,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>\u00f8r og etter oppkj\u00f8pet,<span class=\"_ _b\"></span> er oppgitt i tabellen <span class=\"_ _3\"></span>p\u00e5 neste side.<span class=\"_ _b\"></span> Det <span class=\"_ _b\"></span>er totalt<span class=\"_ _b\"></span> f\u00f8rt <span class=\"_ _b\"></span>153 mill. kroner<span class=\"_ _b\"></span> (142 mill. kr<span class=\"_ _b\"></span>oner i 2021) i <span class=\"_ _b\"></span>oppkj\u00f8pskostnader<span class=\"_ _b\"></span> i 2022. Oppkj\u00f8psk<span class=\"_ _b\"></span>ostnadene er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>presentert som \u00abAndr<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ostnader\u00bb, <span class=\"ws2\"> </span>se note 14.Orkla har inng\u00e5tt av<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> om kj\u00f8p og salg av selskaper<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e er<span class=\"_ _8\"></span> gjennomf\u00f8rt pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _b\"></span> desember<span class=\"_ _8\"></span> 2022.<span class=\"_ _8\"></span> Disse<span class=\"_ _8\"></span> kj\u00f8pene <span class=\"_ _b\"></span>er beskrevet<span class=\"_ _8\"></span> i note<span class=\"_ _8\"></span> 38 \u00abHendelser etter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>balansedagen\u00bb.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>I virksomhetsovertagelser<span class=\"_ _8\"></span> blir overtatte eiendeler verdsatt til virk<span class=\"_ _b\"></span>elig verdi p\u00e5 kj\u00f8pstidspunktet. De ulik<span class=\"_ _b\"></span>e eiendelene<span class=\"_ _b\"></span> blir verdsatt ut<span class=\"_ _8\"></span> fra<span class=\"_ _b\"></span> forskjellige modeller<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>og goodwill blir residualen i <span class=\"_ _b\"></span>en<span class=\"_ _3\"></span> slik ver<span class=\"_ _8\"></span>di <span class=\"_ _3c\"></span>allok<span class=\"_ _8\"></span>ering. Feil i estimater og forutsetninger kan f\u00f8re<span class=\"_ _8\"></span> til at splitten <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> verdien p\u00e5 de ulik<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>eiendelene k<span class=\"_ _8\"></span>an bli feil,<span class=\"_ _b\"></span> men summen av <span class=\"_ _8\"></span>totale merverdier<span class=\"_ _8\"></span> vil alltid <span class=\"_ _8\"></span>v\u00e6re<span class=\"_ _b\"></span> i tr\u00e5d med betalt kj\u00f8pesum.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Orkla <span class=\"_ _8\"></span>fortsatte i 2022 \u00e5<span class=\"_ _b\"></span> investere i <span class=\"_ _8\"></span>selskaper <span class=\"_ _b\"></span>som \u00f8k<span class=\"_ _8\"></span>er k<span class=\"_ _b\"></span>onsernets evne<span class=\"_ _b\"></span> til \u00e5 fr<span class=\"_ _8\"></span>emme b\u00e6rekraftig <span class=\"_ _8\"></span>forbruk. <span class=\"_ _b\"></span>Orkla Health styrk<span class=\"_ _b\"></span>et i 2022 <span class=\"_ _8\"></span>sin posisjon innen k<span class=\"_ _8\"></span>osttilskudd med oppkj\u00f8p<span class=\"_ _8\"></span> av V<span class=\"_ _b\"></span>ester\u00e5len Marine Olje og Healthspan.1Anskaffelse<span class=\"_ _5c\"> </span>Allokering av<span class=\"_ _8\"></span> mer-/<span class=\"_ _b\"></span>mindreverdier<span class=\"_ _194\"> </span>Driftsinntekter<span class=\"_ _22d\"> </span>EBIT<span class=\"_ _8\"></span> (adj.)Oppkj\u00f8pte selsk<span class=\"_ _b\"></span>aperInnregnings-EierandelAnskaffelses-<span class=\"fc0\">ll</span>EtterF\u00f8r<span class=\"fc0\">ll</span>EtterF\u00f8rBel\u00f8p i mill.<span class=\"_ _b\"></span> NOKtidspunktetter kj\u00f8pk<span class=\"_ _8\"></span>ost<span class=\"fc0\">ll<span class=\"_ _162\"> </span></span>V<span class=\"_ _8\"></span>aremerk<span class=\"_ _8\"></span>er<span class=\"_ _14b\"> </span>Driftsmidler<span class=\"_ _71\"> </span>Annet<span class=\"_ _5f\"> </span><span class=\"wsf\">Utsatt skatt<span class=\"_ _1a3\"> </span></span>Goodwill<span class=\"fc0\">ll</span>overtagelseovertagelse<span class=\"fc0\">ll</span>overtagelseovertagelse2022Denali Ingredients,<span class=\"_ _b\"></span> Orkla Food Ingr<span class=\"_ _b\"></span>edients<span class=\"_ _1aa\"> </span>november<span class=\"_ _4c\"> </span><span class=\"ls11 ws22\">8<span class=\"_ _3\"></span>4 %<span class=\"_ _161\"> </span></span><span class=\"wse\">1 723<span class=\"_ _8d\"> </span></span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _81\"> </span>5<span class=\"_ _1c8\"> </span>(1)<span class=\"_ _130\"> </span><span class=\"wsc\">1 483<span class=\"_ _cb\"> </span></span>153<span class=\"_ _144\"> </span>905<span class=\"_ _160\"> </span>(6)<span class=\"_ _144\"> </span>114Healthspan Group,<span class=\"_ _b\"></span> Orkla Care<span class=\"_ _10a\"> </span><span class=\"ws2\">mars<span class=\"_ _22e\"> </span>100 %<span class=\"_ _b4\"> </span>771<span class=\"_ _155\"> </span>183<span class=\"_ _1a6\"> </span>-<span class=\"_ _1d0\"> </span>(17)<span class=\"_ _1b8\"> </span>(36)<span class=\"_ _13f\"> </span>489<span class=\"_ _137\"> </span>4<span class=\"_ _3\"></span>45<span class=\"_ _1b2\"> </span>93<span class=\"_ _13f\"> </span>(12)<span class=\"_ _15d\"> </span>(2)</span>Da Gr<span class=\"_ _b\"></span>asso, Orkla Consumer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Investments<span class=\"_ _1ba\"> </span><span class=\"ws2\">desember<span class=\"_ _7d\"> </span><span class=\"ls29 ws36\">74 %<span class=\"_ _13f\"> </span><span class=\"ls11 ws22\">197<span class=\"_ _1c8\"> </span></span></span>45<span class=\"_ _1a6\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _b2\"> </span>(9)<span class=\"_ _1e0\"> </span>167<span class=\"_ _16c\"> </span>0<span class=\"_ _224\"> </span>168<span class=\"_ _81\"> </span>0<span class=\"_ _152\"> </span>28</span>V<span class=\"_ _b\"></span>ester\u00e5len Marine Olje, Orkla<span class=\"_ _b\"></span> Care<span class=\"_ _127\"> </span><span class=\"ws2\">januar<span class=\"_ _4e\"> </span><span class=\"ls11 ws22\">95 %<span class=\"_ _1b8\"> </span></span>164<span class=\"_ _80\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _227\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _145\"> </span>109<span class=\"_ _1b2\"> </span>89<span class=\"_ _16c\"> </span>0<span class=\"_ _152\"> </span>11<span class=\"_ _16c\"> </span>0</span>Utkj\u00f8p minoritet<span class=\"_ _b\"></span> NIC NL, <span class=\"_ _b\"></span>Orkla Food Ingredients<span class=\"_ _22f\"> </span><span class=\"ls2\">64<span class=\"_ _8d\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _8d\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _133\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _1a6\"> </span>-</span>\u00d8vrige kj\u00f8p<span class=\"_ _230\"> </span>115<span class=\"_ _8d\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _1c8\"> </span>52Sum kj\u00f8p <span class=\"_ _b\"></span>gjeldfri basis<span class=\"_ _e3\"> </span><span class=\"wse\">3 034<span class=\"_ _1ae\"> </span></span>228<span class=\"_ _f9\"> </span>-<span class=\"_ _137\"> </span>(12)<span class=\"_ _1b8\"> </span>(46)<span class=\"_ _1ba\"> </span><span class=\"wse\">2 300</span>Kapitalinnsk<span class=\"_ _b\"></span>udd tilkny<span class=\"_ _3\"></span>ttet selskap<span class=\"_ _231\"> </span><span class=\"ws2\">19</span>Kj\u00f8p \u00f8vrige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ak<span class=\"_ _8\"></span>sjer<span class=\"_ _232\"> </span><span class=\"ws2\">29</span>A<span class=\"_ _b\"></span>vregning av betaling <span class=\"_ _b\"></span>gjennomf\u00f8rt i januar 2023<span class=\"_ _233\"> </span><span class=\"ls2\">17</span>Segmentfordelt<span class=\"_ _b\"></span> oppkj\u00f8p, gjeldfri basis (note 7)<span class=\"_ _234\"> </span><span class=\"wse\">3 099</span>Renteb\u00e6rende<span class=\"_ _b\"></span> gjeld oppkj\u00f8p<span class=\"_ _235\"> </span><span class=\"ws2\">(180)</span>2Kontantstr<span class=\"_ _b\"></span>\u00f8mef<span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>ekt oppkj\u00f8p2 9192021NutraQ<span class=\"_ _b\"></span>, Orkla<span class=\"_ _b\"></span> Care<span class=\"_ _dc\"> </span><span class=\"ws2\">juli<span class=\"_ _61\"> </span>100 %<span class=\"_ _1a4\"> </span></span><span class=\"ls11\">3 124<span class=\"_ _1ae\"> </span></span><span class=\"ws2\">400<span class=\"_ _1a6\"> </span>-<span class=\"_ _152\"> </span>11<span class=\"_ _c9\"> </span>(90)<span class=\"_ _14a\"> </span><span class=\"wse\">2 692<span class=\"_ _13f\"> </span></span>456<span class=\"_ _cc\"> </span><span class=\"ls13 ws15\">475<span class=\"_ _1b0\"> </span><span class=\"ls48 wse\">77<span class=\"_ _152\"> </span></span></span>88</span>Eastern Condiments, Orkla<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Foods<span class=\"_ _8\"></span> Europe<span class=\"_ _93\"> </span><span class=\"ws2\">april<span class=\"_ _c4\"> </span>67<span class=\"_ _8\"></span>,8 %<span class=\"_ _161\"> </span><span class=\"wse\">1 597<span class=\"_ _160\"> </span></span>67<span class=\"_ _3\"></span>7<span class=\"_ _1b2\"> </span>95<span class=\"_ _113\"> </span>(84)<span class=\"_ _e9\"> </span>(193<span class=\"_ _b\"></span>)<span class=\"_ _144\"> </span>980<span class=\"_ _144\"> </span>733<span class=\"_ _13f\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _3\"></span>4<span class=\"_ _1b2\"> </span></span>60<span class=\"_ _1af\"> </span>10</span>3New <span class=\"_ _b\"></span>Y<span class=\"_ _f\"></span>ork Pizza, Orkla<span class=\"_ _8\"></span> Consumer Investmentsaugust<span class=\"_ _7d\"> </span><span class=\"ls11 ws22\">75 %<span class=\"_ _7d\"> </span></span><span class=\"wsc\">1 456<span class=\"_ _155\"> </span></span>212<span class=\"_ _1a6\"> </span>-<span class=\"_ _15b\"> </span>(32)<span class=\"_ _15b\"> </span>(45)<span class=\"_ _7e\"> </span><span class=\"ws25\">1 150<span class=\"_ _144\"> </span></span>356<span class=\"_ _144\"> </span><span class=\"ls13 ws15\">457<span class=\"_ _155\"> </span><span class=\"ls48 wse\">44<span class=\"_ _ee\"> </span></span>57</span>N\u00f3i S\u00edr\u00edus, <span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>Confectioner<span class=\"_ _3\"></span>y<span class=\"_ _8\"></span> &amp; Snack<span class=\"_ _8\"></span>s<span class=\"_ _38\"> </span>juni<span class=\"_ _77\"> </span>100 %<span class=\"_ _1b8\"> </span>321<span class=\"_ _99\"> </span>59<span class=\"_ _1b8\"> </span>(88)<span class=\"_ _67\"> </span>-<span class=\"_ _1b0\"> </span>(6)<span class=\"_ _cb\"> </span>109<span class=\"_ _224\"> </span>162<span class=\"_ _1b2\"> </span>99<span class=\"_ _1af\"> </span>12<span class=\"_ _16c\"> </span>0Cak<span class=\"_ _b\"></span>e D\u00e9cor <span class=\"_ _b\"></span>og For <span class=\"_ _b\"></span>All Baking,  mai<span class=\"_ _22e\"> </span>100 %<span class=\"_ _236\"> </span><span class=\"ls11 ws22\">248<span class=\"_ _80\"> </span></span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _6c\"> </span>201<span class=\"_ _1c3\"> </span>121<span class=\"_ _152\"> </span>59<span class=\"_ _237\"> </span>15<span class=\"_ _16c\"> </span>5Orkla Food Ingr<span class=\"_ _b\"></span>edientsHans K<span class=\"_ _b\"></span>aspar<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>Orkla Food Ingredients<span class=\"_ _f8\"> </span>august<span class=\"_ _61\"> </span>100 %<span class=\"_ _1b8\"> </span>100<span class=\"_ _80\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _227\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _1b6\"> </span>73<span class=\"_ _152\"> </span>53<span class=\"_ _1b2\"> </span>86<span class=\"_ _16c\"> </span>6<span class=\"_ _237\"> </span>12Seagood Fort Deli, <span class=\"_ _b\"></span>Orkla Foods<span class=\"_ _b\"></span> Europe<span class=\"_ _11d\"> </span>mars<span class=\"_ _52\"> </span><span class=\"ls11 ws22\">80 %<span class=\"_ _1ae\"> </span></span>78<span class=\"_ _80\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _227\"> </span>-<span class=\"_ _1a6\"> </span>-<span class=\"_ _1c8\"> </span>65<span class=\"_ _1a\"> </span>76<span class=\"_ _af\"> </span>14<span class=\"_ _16c\"> </span>8<span class=\"_ _133\"> </span>1\u00d8vrige kj\u00f8p<span class=\"_ _238\"> </span>96<span class=\"_ _99\"> </span>23<span class=\"_ _1a6\"> </span>-<span class=\"_ _67\"> </span>-<span class=\"_ _1b0\"> </span>(5)<span class=\"_ _1a\"> </span>53Sum kj\u00f8p <span class=\"_ _b\"></span>gjeldfri basis<span class=\"_ _239\"> </span><span class=\"wse\">7 020<span class=\"_ _1b8\"> </span>1 371<span class=\"_ _f5\"> </span></span>7<span class=\"_ _208\"> </span>(105)<span class=\"_ _23a\"> </span>(339)<span class=\"_ _1ba\"> </span><span class=\"wse\">5 323</span>Kj\u00f8p \u00f8vrige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ak<span class=\"_ _8\"></span>sjer<span class=\"_ _23b\"> </span><span class=\"ws2\">10</span>1 <span class=\"_ _75\"> </span>Segmentfordelt<span class=\"_ _b\"></span> oppkj\u00f8p, gjeldfri basis (note 7)<span class=\"_ _42\"> </span><span class=\"wse\">7<span class=\"_ _8\"></span> 030</span>Renteb\u00e6rende<span class=\"_ _b\"></span> gjeld oppkj\u00f8p<span class=\"_ _23c\"> </span><span class=\"wse\">(1 219)</span>2 <span class=\"_ _14d\"> </span>2Kontantstr<span class=\"_ _b\"></span>\u00f8mef<span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>ekt oppkj\u00f8p5 811R<span class=\"_ _8\"></span>esultat f<span class=\"_ _8\"></span>\u00f8r <span class=\"_ _8\"></span>skatt i <span class=\"_ _8\"></span>oppkj\u00f8pte <span class=\"_ _b\"></span>selskaper utgj\u00f8r (innr<span class=\"_ _8\"></span>egnet bel\u00f8p<span class=\"_ _8\"></span> i Orkla<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> oppgitt i parantes): Denali Ingredients<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>108 mill.<span class=\"_ _8\"></span> kroner  (-6 mill.<span class=\"_ _8\"></span> kroner), Healthspan <span class=\"_ _b\"></span>-16 mill. kroner<span class=\"_ _b\"></span> (-4 mill. kroner),<span class=\"_ _8\"></span> Da <span class=\"_ _b\"></span>Grasso 29 mill.<span class=\"_ _b\"></span> kroner (0 mill.<span class=\"_ _8\"></span> kroner) <span class=\"_ _8\"></span>og V<span class=\"_ _b\"></span>ester\u00e5len Marine <span class=\"_ _b\"></span>Olje  9 mill.<span class=\"_ _8\"></span> kroner (9<span class=\"_ _8\"></span> mill. kr<span class=\"_ _8\"></span>oner). <span class=\"_ _3c\"></span>Tilsvar<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>vederlag for<span class=\"_ _b\"></span> egenkapitalen k<span class=\"_ _8\"></span>orrigert for<span class=\"_ _b\"></span> kontanter<span class=\"_ _8\"></span> og k<span class=\"_ _b\"></span>ontantekvivalenter<span class=\"_ _8\"></span>.  K<span class=\"_ _b\"></span>ontanter og k<span class=\"_ _b\"></span>ontantekvivalenter i <span class=\"_ _8\"></span>oppkj\u00f8pte selskaper<span class=\"_ _8\"></span> utgj\u00f8r <span class=\"_ _b\"></span>165 mill. kroner<span class=\"_ _b\"></span> i 2022 (464 mill. kr<span class=\"_ _8\"></span>oner i <span class=\"_ _8\"></span>2021). <span class=\"_ _8\"></span>Alle <span class=\"_ _b\"></span>oppkj\u00f8p er<span class=\"_ _8\"></span> gjennomf<span class=\"_ _8\"></span>\u00f8rt med k<span class=\"_ _8\"></span>ontantvederlag. <span class=\"_ _3c\"></span>Inkluderer<span class=\"_ _b\"></span> ogs\u00e5 kj\u00f8pet av<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>tyske<span class=\"_ _8\"></span> pizzakjedene St\u00fcckwerk,<span class=\"_ _b\"></span> Flying Pizza og Pizza<span class=\"_ _8\"></span> Planet <span class=\"_ _8\"></span>som ble kj\u00f8pt i <span class=\"_ _b\"></span>september og <span class=\"_ _b\"></span>oktober 2021.Balanser op<span class=\"_ _8\"></span>pkj\u00f8pte sel<span class=\"_ _8\"></span>skaper - vi<span class=\"_ _8\"></span>rk<span class=\"_ _b\"></span>elig v<span class=\"_ _8\"></span>erdi20222022 2022 Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _23d\"> </span><span class=\"ws3\">T<span class=\"_ _b\"></span>otal 2022</span>DenaliHealthspan\u00d8vrige oppkj\u00f8p<span class=\"_ _c9\"> </span><span class=\"ws3\">T<span class=\"_ _b\"></span>otal 2021</span>V<span class=\"_ _b\"></span>arige driftsmidler<span class=\"_ _23e\"> </span><span class=\"ws2\">534<span class=\"_ _8c\"> </span>331<span class=\"_ _f4\"> </span>80<span class=\"_ _8b\"> </span>123<span class=\"_ _1a9\"> </span>878</span>Immaterielle eiendeler<span class=\"_ _23f\"> </span><span class=\"ls13 ws15\">257<span class=\"_ _240\"> </span></span><span class=\"ws2\">-<span class=\"_ _8c\"> </span>186<span class=\"_ _164\"> </span>71<span class=\"_ _85\"> </span><span class=\"wse\">1 398</span></span>Eiendeler ved utsatt skatt<span class=\"_ _241\"> </span><span class=\"ws2\">2<span class=\"_ _242\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _ef\"> </span>2<span class=\"_ _117\"> </span>13</span>Andre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>langsiktige eiendeler<span class=\"_ _243\"> </span><span class=\"ws2\">22<span class=\"_ _f4\"> </span>20<span class=\"_ _242\"> </span>-<span class=\"_ _ef\"> </span>2<span class=\"_ _242\"> </span>-</span>V<span class=\"_ _b\"></span>arelager<span class=\"_ _235\"> </span>317<span class=\"_ _38\"> </span>184<span class=\"_ _8b\"> </span>125<span class=\"_ _ef\"> </span>8<span class=\"_ _8f\"> </span>466Fordringer<span class=\"_ _32\"> </span>230<span class=\"_ _83\"> </span>137<span class=\"_ _f8\"> </span>53<span class=\"_ _f8\"> </span>40<span class=\"_ _f2\"> </span>876Aksjer<span class=\"_ _b\"></span> i andre <span class=\"_ _b\"></span>selskaper<span class=\"_ _244\"> </span>1<span class=\"_ _242\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _245\"> </span>1<span class=\"_ _ef\"> </span>4Eiendeler<span class=\"_ _246\"> </span><span class=\"wse\">1 363<span class=\"_ _f2\"> </span></span>672<span class=\"_ _8f\"> </span><span class=\"ls48 wse\">444<span class=\"_ _f2\"> </span><span class=\"ls15 ws19\">247<span class=\"_ _84\"> </span></span><span class=\"ls2\">3 635</span></span>A<span class=\"_ _b\"></span>vsetninger<span class=\"_ _65\"> </span>(53<span class=\"_ _b\"></span>)<span class=\"_ _120\"> </span>(2)<span class=\"_ _80\"> </span>(37)<span class=\"_ _8f\"> </span>(14)<span class=\"_ _f0\"> </span>(399)Langsiktig gjeld,<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> renteb\u00e6rende<span class=\"_ _70\"> </span>(4)<span class=\"_ _247\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _15e\"> </span>(4)<span class=\"_ _8f\"> </span>(14)Kortsiktig <span class=\"_ _b\"></span>gjeld, ikk<span class=\"_ _b\"></span>e renteb\u00e6rende<span class=\"_ _17f\"> </span>(250)<span class=\"_ _91\"> </span>(102)<span class=\"_ _171\"> </span>(125)<span class=\"_ _d0\"> </span>(23<span class=\"_ _b\"></span>)<span class=\"_ _81\"> </span><span class=\"ws25\">(1 118)</span>1Minoriteter<span class=\"_ _31\"> </span>(297)<span class=\"_ _1b1\"> </span>(328)<span class=\"_ _247\"> </span>-<span class=\"_ _248\"> </span>31(407)Netto eiendeler<span class=\"_ _23d\"> </span><span class=\"ws2\">759<span class=\"_ _f3\"> </span><span class=\"ls26 ws2d\">240<span class=\"_ _f3\"> </span></span>282<span class=\"_ _1a9\"> </span>237<span class=\"_ _91\"> </span><span class=\"wse\">1 697</span></span>Goodwill<span class=\"_ _249\"> </span>2 300<span class=\"_ _f5\"> </span><span class=\"wsc\">1 483<span class=\"_ _8f\"> </span></span>489<span class=\"_ _f3\"> </span>328<span class=\"_ _f0\"> </span><span class=\"wse\">5 323</span>Inntektsf\u00f8ring ved endret<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ontroll i <span class=\"_ _3\"></span><span class=\"ws2\"> </span>(25)<span class=\"_ _247\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _8d\"> </span>(25)<span class=\"_ _242\"> </span>-Lofoten Marine OilAnskaffelsesk<span class=\"_ _b\"></span>ost gjeldsfri <span class=\"_ _3\"></span>basis<span class=\"_ _24a\"> </span><span class=\"wse\">3 034<span class=\"_ _85\"> </span>1 723<span class=\"_ _83\"> </span><span class=\"ws2\">771<span class=\"_ _f3\"> </span>540<span class=\"_ _1b1\"> </span></span>7 020</span>1 <span class=\"_ _75\"> </span>Utkj\u00f8p<span class=\"_ _b\"></span> av minoritetsinteresser i NIC<span class=\"_ _b\"></span> Nederland medf\u00f8rer <span class=\"_ _b\"></span>en net<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> reduk<span class=\"_ _8\"></span>sjon i minoritetsinteresser<span class=\"_ _8\"></span> kny<span class=\"_ _3\"></span>ttet til \u00f8vrige<span class=\"_ _8\"></span> oppkj\u00f8p.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-47-5": {
   "value": "P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Salg av selskaper<span class=\"_ _8\"></span> N\u00e5r en virk<span class=\"_ _b\"></span>somhet <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> solgt, m\u00e5les gevinsten som forskjellen mellom salgssum og virksomhetens<span class=\"_ _b\"></span> bokf\u00f8rte egenkapital,<span class=\"_ _b\"></span> redusert med eventuelle <span class=\"_ _b\"></span>gjenst\u00e5ende merverdier knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til virksomheten.<span class=\"_ _8\"></span> P\u00e5dratte salgsutgifter<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>reduser<span class=\"_ _8\"></span>e gevinsten/<span class=\"_ _f\"></span>\u00f8ke tapet.<span class=\"_ _b\"></span> Akkumulerte omregningsdiffer<span class=\"_ _8\"></span>anser og eventuelle<span class=\"_ _8\"></span> sikringsreserver knyt<span class=\"_ _3\"></span>tet til den solgte<span class=\"_ _b\"></span> virksomheten, vil bli <span class=\"_ _3\"></span>resultatf<span class=\"_ _8\"></span>\u00f8rt som en del av gevinsten/tapet med tilsvarende<span class=\"_ _8\"></span> motpost f\u00f8rt som <span class=\"_ _3\"></span>andre<span class=\"_ _b\"></span> poster i totalresultatet.<span class=\"_ _8\"></span> Gevinsten vil bli <span class=\"_ _3\"></span>rapportert f\u00f8r<span class=\"_ _8\"></span> skatt, og virk<span class=\"_ _8\"></span>somhetens tilh\u00f8r<span class=\"_ _8\"></span>ende sk<span class=\"_ _8\"></span>att vil bli <span class=\"_ _3\"></span>resultatf<span class=\"_ _8\"></span>\u00f8rt p\u00e5 skattelinjen. Summen av gevinst og skatt speiler<span class=\"_ _8\"></span> den reelle gevinsten.<span class=\"_ _8\"></span> Dersom den solgte virk<span class=\"_ _b\"></span>somheten <span class=\"_ _3\"></span> <span class=\"_ _3c\"></span>kvalifiser<span class=\"_ _8\"></span>er for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> bli <span class=\"_ _3\"></span>f\u00f8rt som <span class=\"_ _8\"></span>\u00abIkk<span class=\"_ _8\"></span>e vider<span class=\"_ _8\"></span>ef\u00f8rt virksomhet\u00bb,<span class=\"_ _b\"></span> vil alle effektene<span class=\"_ _8\"></span> rundt gevinsten  <span class=\"_ _3c\"></span>samles p\u00e5 linjen for <span class=\"_ _8\"></span>\u00abIkke<span class=\"_ _b\"></span> videref\u00f8rt virksomhet\u00bb<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i resultatregnsk<span class=\"_ _8\"></span>apet.Virksomhetssammenslutninger<span class=\"_ _b\"></span> Virksomhetssammenslutninger<span class=\"_ _b\"></span> er regnskapsf\u00f8rt ved bruk av overtagelsesmetoden. V<span class=\"_ _b\"></span>ed oppkj\u00f8p av datterselskap<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _8\"></span>etas en virk<span class=\"_ _b\"></span>elig verdianalyse, og eiendeler<span class=\"_ _b\"></span> og gjeld <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> vurdert til virk<span class=\"_ _8\"></span>elig  <span class=\"_ _3c\"></span>verdi ved oppkj\u00f8pet.<span class=\"_ _8\"></span> Residualverdien i oppkj\u00f8pet vil utgj\u00f8re goodwill. Oppkj\u00f8pet<span class=\"_ _8\"></span> blir r<span class=\"_ _8\"></span>egnskapsf\u00f8rt fr<span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>det tidspunktet k<span class=\"_ _b\"></span>onsernet har k<span class=\"_ _b\"></span>ontroll. Kontr<span class=\"_ _8\"></span>olltidspunktet <span class=\"_ _8\"></span>er normalt det tidspunktet avtalen trer i kraft og alle offentlige<span class=\"_ _8\"></span> godkjennelser foreligger<span class=\"_ _f\"></span>, og vil normalt v\u00e6re<span class=\"_ _b\"></span> et<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> av<span class=\"_ _3\"></span>taletidspunktet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Dersom det er<span class=\"_ _8\"></span> minoritetsinteresser i det oppkj\u00f8pte selsk<span class=\"_ _8\"></span>apet, vil disse <span class=\"_ _8\"></span>f\u00e5 <span class=\"_ _8\"></span>sin andel av henf<span class=\"_ _8\"></span>\u00f8rte <span class=\"_ _8\"></span>eiendeler <span class=\"_ _8\"></span>og gjeld,<span class=\"_ _b\"></span> med unntak av <span class=\"_ _8\"></span>goodwill. <span class=\"_ _b\"></span>Tr<span class=\"_ _8\"></span>ansaksjoner<span class=\"_ _b\"></span> med minoriteter <span class=\"_ _b\"></span>vil bli regnskapsf\u00f8rt mot <span class=\"_ _8\"></span>egenkapitalen.<span class=\"_ _8\"></span> I selskaper<span class=\"_ _b\"></span> der k<span class=\"_ _b\"></span>onsernet allerede hadde<span class=\"_ _b\"></span> eierinteresser<span class=\"_ _8\"></span> f\u00f8r konserndannelsen,<span class=\"_ _b\"></span> vil verdiendring <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> tidligere eierandeler<span class=\"_ _8\"></span> resultatf\u00f8res.<span class=\"_ _8\"></span> Konsernets<span class=\"_ _b\"></span> egenkapital vil <span class=\"_ _b\"></span>s\u00e5ledes bli p\u00e5virket<span class=\"_ _8\"></span> av at<span class=\"_ _8\"></span> eiendelene<span class=\"_ _b\"></span> reprises som <span class=\"_ _b\"></span>om hele kj\u00f8pet ble gjort p\u00e5 dette<span class=\"_ _8\"></span> tids <span class=\"_ _3c\"></span>punktet.<span class=\"_ _8\"></span> Samme prosedyre vil i prinsippet <span class=\"_ _3\"></span>bli gjennomf\u00f8rt ved etablering av et<span class=\"_ _8\"></span> felleskontr<span class=\"_ _8\"></span>ollert selskap<span class=\"_ _8\"></span> og ved et kj\u00f8p av et tilknyttet selskap.<span class=\"_ _8\"></span> Det<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> er imidlertid ikke \u00e5 anse som virk<span class=\"_ _b\"></span>somhetssammenslutninger,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>ordi konsernet ikk<span class=\"_ _8\"></span>e oppn\u00e5r<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ontroll.<span class=\"_ _8\"></span> Oppkj\u00f8ps-k<span class=\"_ _8\"></span>ostnader (M&amp;A) <span class=\"_ _8\"></span>og p\u00e5f\u00f8lgende<span class=\"_ _8\"></span> integrasjonsk<span class=\"_ _b\"></span>ostnader f\u00f8res<span class=\"_ _b\"></span> som \u00abAndr<span class=\"_ _8\"></span>e k<span class=\"_ _b\"></span>ostnader\u00bb.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-47-6": {
   "value": "P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Salg av selskaper<span class=\"_ _8\"></span> N\u00e5r en virk<span class=\"_ _b\"></span>somhet <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> solgt, m\u00e5les gevinsten som forskjellen mellom salgssum og virksomhetens<span class=\"_ _b\"></span> bokf\u00f8rte egenkapital,<span class=\"_ _b\"></span> redusert med eventuelle <span class=\"_ _b\"></span>gjenst\u00e5ende merverdier knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til virksomheten.<span class=\"_ _8\"></span> P\u00e5dratte salgsutgifter<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>reduser<span class=\"_ _8\"></span>e gevinsten/<span class=\"_ _f\"></span>\u00f8ke tapet.<span class=\"_ _b\"></span> Akkumulerte omregningsdiffer<span class=\"_ _8\"></span>anser og eventuelle<span class=\"_ _8\"></span> sikringsreserver knyt<span class=\"_ _3\"></span>tet til den solgte<span class=\"_ _b\"></span> virksomheten, vil bli <span class=\"_ _3\"></span>resultatf<span class=\"_ _8\"></span>\u00f8rt som en del av gevinsten/tapet med tilsvarende<span class=\"_ _8\"></span> motpost f\u00f8rt som <span class=\"_ _3\"></span>andre<span class=\"_ _b\"></span> poster i totalresultatet.<span class=\"_ _8\"></span> Gevinsten vil bli <span class=\"_ _3\"></span>rapportert f\u00f8r<span class=\"_ _8\"></span> skatt, og virk<span class=\"_ _8\"></span>somhetens tilh\u00f8r<span class=\"_ _8\"></span>ende sk<span class=\"_ _8\"></span>att vil bli <span class=\"_ _3\"></span>resultatf<span class=\"_ _8\"></span>\u00f8rt p\u00e5 skattelinjen. Summen av gevinst og skatt speiler<span class=\"_ _8\"></span> den reelle gevinsten.<span class=\"_ _8\"></span> Dersom den solgte virk<span class=\"_ _b\"></span>somheten <span class=\"_ _3\"></span> <span class=\"_ _3c\"></span>kvalifiser<span class=\"_ _8\"></span>er for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> bli <span class=\"_ _3\"></span>f\u00f8rt som <span class=\"_ _8\"></span>\u00abIkk<span class=\"_ _8\"></span>e vider<span class=\"_ _8\"></span>ef\u00f8rt virksomhet\u00bb,<span class=\"_ _b\"></span> vil alle effektene<span class=\"_ _8\"></span> rundt gevinsten  <span class=\"_ _3c\"></span>samles p\u00e5 linjen for <span class=\"_ _8\"></span>\u00abIkke<span class=\"_ _b\"></span> videref\u00f8rt virksomhet\u00bb<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i resultatregnsk<span class=\"_ _8\"></span>apet.Virksomhetssammenslutninger<span class=\"_ _b\"></span> Virksomhetssammenslutninger<span class=\"_ _b\"></span> er regnskapsf\u00f8rt ved bruk av overtagelsesmetoden. V<span class=\"_ _b\"></span>ed oppkj\u00f8p av datterselskap<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _8\"></span>etas en virk<span class=\"_ _b\"></span>elig verdianalyse, og eiendeler<span class=\"_ _b\"></span> og gjeld <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> vurdert til virk<span class=\"_ _8\"></span>elig  <span class=\"_ _3c\"></span>verdi ved oppkj\u00f8pet.<span class=\"_ _8\"></span> Residualverdien i oppkj\u00f8pet vil utgj\u00f8re goodwill. Oppkj\u00f8pet<span class=\"_ _8\"></span> blir r<span class=\"_ _8\"></span>egnskapsf\u00f8rt fr<span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>det tidspunktet k<span class=\"_ _b\"></span>onsernet har k<span class=\"_ _b\"></span>ontroll. Kontr<span class=\"_ _8\"></span>olltidspunktet <span class=\"_ _8\"></span>er normalt det tidspunktet avtalen trer i kraft og alle offentlige<span class=\"_ _8\"></span> godkjennelser foreligger<span class=\"_ _f\"></span>, og vil normalt v\u00e6re<span class=\"_ _b\"></span> et<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> av<span class=\"_ _3\"></span>taletidspunktet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Dersom det er<span class=\"_ _8\"></span> minoritetsinteresser i det oppkj\u00f8pte selsk<span class=\"_ _8\"></span>apet, vil disse <span class=\"_ _8\"></span>f\u00e5 <span class=\"_ _8\"></span>sin andel av henf<span class=\"_ _8\"></span>\u00f8rte <span class=\"_ _8\"></span>eiendeler <span class=\"_ _8\"></span>og gjeld,<span class=\"_ _b\"></span> med unntak av <span class=\"_ _8\"></span>goodwill. <span class=\"_ _b\"></span>Tr<span class=\"_ _8\"></span>ansaksjoner<span class=\"_ _b\"></span> med minoriteter <span class=\"_ _b\"></span>vil bli regnskapsf\u00f8rt mot <span class=\"_ _8\"></span>egenkapitalen.<span class=\"_ _8\"></span> I selskaper<span class=\"_ _b\"></span> der k<span class=\"_ _b\"></span>onsernet allerede hadde<span class=\"_ _b\"></span> eierinteresser<span class=\"_ _8\"></span> f\u00f8r konserndannelsen,<span class=\"_ _b\"></span> vil verdiendring <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> tidligere eierandeler<span class=\"_ _8\"></span> resultatf\u00f8res.<span class=\"_ _8\"></span> Konsernets<span class=\"_ _b\"></span> egenkapital vil <span class=\"_ _b\"></span>s\u00e5ledes bli p\u00e5virket<span class=\"_ _8\"></span> av at<span class=\"_ _8\"></span> eiendelene<span class=\"_ _b\"></span> reprises som <span class=\"_ _b\"></span>om hele kj\u00f8pet ble gjort p\u00e5 dette<span class=\"_ _8\"></span> tids <span class=\"_ _3c\"></span>punktet.<span class=\"_ _8\"></span> Samme prosedyre vil i prinsippet <span class=\"_ _3\"></span>bli gjennomf\u00f8rt ved etablering av et<span class=\"_ _8\"></span> felleskontr<span class=\"_ _8\"></span>ollert selskap<span class=\"_ _8\"></span> og ved et kj\u00f8p av et tilknyttet selskap.<span class=\"_ _8\"></span> Det<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> er imidlertid ikke \u00e5 anse som virk<span class=\"_ _b\"></span>somhetssammenslutninger,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>ordi konsernet ikk<span class=\"_ _8\"></span>e oppn\u00e5r<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ontroll.<span class=\"_ _8\"></span> Oppkj\u00f8ps-k<span class=\"_ _8\"></span>ostnader (M&amp;A) <span class=\"_ _8\"></span>og p\u00e5f\u00f8lgende<span class=\"_ _8\"></span> integrasjonsk<span class=\"_ _b\"></span>ostnader f\u00f8res<span class=\"_ _b\"></span> som \u00abAndr<span class=\"_ _8\"></span>e k<span class=\"_ _b\"></span>ostnader\u00bb.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-47-7": {
   "value": "P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Salg av selskaper<span class=\"_ _8\"></span> N\u00e5r en virk<span class=\"_ _b\"></span>somhet <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> solgt, m\u00e5les gevinsten som forskjellen mellom salgssum og virksomhetens<span class=\"_ _b\"></span> bokf\u00f8rte egenkapital,<span class=\"_ _b\"></span> redusert med eventuelle <span class=\"_ _b\"></span>gjenst\u00e5ende merverdier knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til virksomheten.<span class=\"_ _8\"></span> P\u00e5dratte salgsutgifter<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>reduser<span class=\"_ _8\"></span>e gevinsten/<span class=\"_ _f\"></span>\u00f8ke tapet.<span class=\"_ _b\"></span> Akkumulerte omregningsdiffer<span class=\"_ _8\"></span>anser og eventuelle<span class=\"_ _8\"></span> sikringsreserver knyt<span class=\"_ _3\"></span>tet til den solgte<span class=\"_ _b\"></span> virksomheten, vil bli <span class=\"_ _3\"></span>resultatf<span class=\"_ _8\"></span>\u00f8rt som en del av gevinsten/tapet med tilsvarende<span class=\"_ _8\"></span> motpost f\u00f8rt som <span class=\"_ _3\"></span>andre<span class=\"_ _b\"></span> poster i totalresultatet.<span class=\"_ _8\"></span> Gevinsten vil bli <span class=\"_ _3\"></span>rapportert f\u00f8r<span class=\"_ _8\"></span> skatt, og virk<span class=\"_ _8\"></span>somhetens tilh\u00f8r<span class=\"_ _8\"></span>ende sk<span class=\"_ _8\"></span>att vil bli <span class=\"_ _3\"></span>resultatf<span class=\"_ _8\"></span>\u00f8rt p\u00e5 skattelinjen. Summen av gevinst og skatt speiler<span class=\"_ _8\"></span> den reelle gevinsten.<span class=\"_ _8\"></span> Dersom den solgte virk<span class=\"_ _b\"></span>somheten <span class=\"_ _3\"></span> <span class=\"_ _3c\"></span>kvalifiser<span class=\"_ _8\"></span>er for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> bli <span class=\"_ _3\"></span>f\u00f8rt som <span class=\"_ _8\"></span>\u00abIkk<span class=\"_ _8\"></span>e vider<span class=\"_ _8\"></span>ef\u00f8rt virksomhet\u00bb,<span class=\"_ _b\"></span> vil alle effektene<span class=\"_ _8\"></span> rundt gevinsten  <span class=\"_ _3c\"></span>samles p\u00e5 linjen for <span class=\"_ _8\"></span>\u00abIkke<span class=\"_ _b\"></span> videref\u00f8rt virksomhet\u00bb<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i resultatregnsk<span class=\"_ _8\"></span>apet.Virksomhetssammenslutninger<span class=\"_ _b\"></span> Virksomhetssammenslutninger<span class=\"_ _b\"></span> er regnskapsf\u00f8rt ved bruk av overtagelsesmetoden. V<span class=\"_ _b\"></span>ed oppkj\u00f8p av datterselskap<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _8\"></span>etas en virk<span class=\"_ _b\"></span>elig verdianalyse, og eiendeler<span class=\"_ _b\"></span> og gjeld <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> vurdert til virk<span class=\"_ _8\"></span>elig  <span class=\"_ _3c\"></span>verdi ved oppkj\u00f8pet.<span class=\"_ _8\"></span> Residualverdien i oppkj\u00f8pet vil utgj\u00f8re goodwill. Oppkj\u00f8pet<span class=\"_ _8\"></span> blir r<span class=\"_ _8\"></span>egnskapsf\u00f8rt fr<span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>det tidspunktet k<span class=\"_ _b\"></span>onsernet har k<span class=\"_ _b\"></span>ontroll. Kontr<span class=\"_ _8\"></span>olltidspunktet <span class=\"_ _8\"></span>er normalt det tidspunktet avtalen trer i kraft og alle offentlige<span class=\"_ _8\"></span> godkjennelser foreligger<span class=\"_ _f\"></span>, og vil normalt v\u00e6re<span class=\"_ _b\"></span> et<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> av<span class=\"_ _3\"></span>taletidspunktet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Dersom det er<span class=\"_ _8\"></span> minoritetsinteresser i det oppkj\u00f8pte selsk<span class=\"_ _8\"></span>apet, vil disse <span class=\"_ _8\"></span>f\u00e5 <span class=\"_ _8\"></span>sin andel av henf<span class=\"_ _8\"></span>\u00f8rte <span class=\"_ _8\"></span>eiendeler <span class=\"_ _8\"></span>og gjeld,<span class=\"_ _b\"></span> med unntak av <span class=\"_ _8\"></span>goodwill. <span class=\"_ _b\"></span>Tr<span class=\"_ _8\"></span>ansaksjoner<span class=\"_ _b\"></span> med minoriteter <span class=\"_ _b\"></span>vil bli regnskapsf\u00f8rt mot <span class=\"_ _8\"></span>egenkapitalen.<span class=\"_ _8\"></span> I selskaper<span class=\"_ _b\"></span> der k<span class=\"_ _b\"></span>onsernet allerede hadde<span class=\"_ _b\"></span> eierinteresser<span class=\"_ _8\"></span> f\u00f8r konserndannelsen,<span class=\"_ _b\"></span> vil verdiendring <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> tidligere eierandeler<span class=\"_ _8\"></span> resultatf\u00f8res.<span class=\"_ _8\"></span> Konsernets<span class=\"_ _b\"></span> egenkapital vil <span class=\"_ _b\"></span>s\u00e5ledes bli p\u00e5virket<span class=\"_ _8\"></span> av at<span class=\"_ _8\"></span> eiendelene<span class=\"_ _b\"></span> reprises som <span class=\"_ _b\"></span>om hele kj\u00f8pet ble gjort p\u00e5 dette<span class=\"_ _8\"></span> tids <span class=\"_ _3c\"></span>punktet.<span class=\"_ _8\"></span> Samme prosedyre vil i prinsippet <span class=\"_ _3\"></span>bli gjennomf\u00f8rt ved etablering av et<span class=\"_ _8\"></span> felleskontr<span class=\"_ _8\"></span>ollert selskap<span class=\"_ _8\"></span> og ved et kj\u00f8p av et tilknyttet selskap.<span class=\"_ _8\"></span> Det<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> er imidlertid ikke \u00e5 anse som virk<span class=\"_ _b\"></span>somhetssammenslutninger,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>ordi konsernet ikk<span class=\"_ _8\"></span>e oppn\u00e5r<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ontroll.<span class=\"_ _8\"></span> Oppkj\u00f8ps-k<span class=\"_ _8\"></span>ostnader (M&amp;A) <span class=\"_ _8\"></span>og p\u00e5f\u00f8lgende<span class=\"_ _8\"></span> integrasjonsk<span class=\"_ _b\"></span>ostnader f\u00f8res<span class=\"_ _b\"></span> som \u00abAndr<span class=\"_ _8\"></span>e k<span class=\"_ _b\"></span>ostnader\u00bb.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-58-2": {
   "value": "Note 6 Investeringer regnskapsf\u00f8rt e\ue67fer egenkapitalmetoden P     Regnskapsprinsipper Egenkapitalmetoden Investeringer i tilknyttede selskaper representerer investeringer i selskaper hvor Orkla-konsernet gjennom sin eierposisjon har betydelig innflytelse. Vanligvis gjelder dette selskaper som er eiet 20\u201350 %. Felleskontrollerte selskaper (joint ventures) representerer investeringer i selskaper hvor konsernet, sammen med andre, har bestemmende innflytelse. B\u00e5de  tilknyttede selskaper og felleskontrollerte selskaper regnskapsf\u00f8res etter egenkapitalmetoden. Konsernet presenterer sin andel av selskapenes resultater etter skatt og minoriteter p\u00e5 en egen linje i resultatregnskapet, og akkumulerte bokf\u00f8rte resultater blir tillagt andelen p\u00e5 \u00e9n linje i balansen. Eventuelle merverdier som skal avskrives, fratrekkes resultatet etter samme prinsipper som for selskaper som konsolideres. Goodwill avskrives ikke. Mottatt utbytte f\u00f8res mot andelen i balansen og oppfattes som tilbakebetaling av kapital. Balanseverdien  representerer opprinnelig kostpris tillagt akkumulerte resultater frem til dags dato, fratrukket eventuell avskrivning av merverdier og akkumulert mottatt utbytte. I tillegg er andelen av eventuelle omregningsdifferanser og andre egenkapitaltransaksjoner hensyntatt. En  eventuell nedskrivning av andelens verdi vil bli presentert p\u00e5 samme linje.Tilknyttede og felleskontrollerte selskaper Orklas 42,6 % eierandel i Jotun er presentert som tilknyttet selskap, se eget avsnitt. Orkla har i tillegg noen mindre tilknyttede og felleskontrollerte  selskaper.Tilknyttede og felleskontrollerte selskaper som ikke selv rapporterer etter IFRS, blir omregnet f\u00f8r innregning i konsernet. Orkla har ingen betingede forpliktelser, verken alene eller sammen med andre investorer, i tilknyttede og felleskontrollerte selskaper.Tilknyttede og felleskontrollerte selskaperBel\u00f8p i mill. NOK Jotun \u00d8vrige SumBalansef\u00f8rt verdi 1.1.2021 4 648 151 4 799Tilgang/avgang - (33) (33)Tilknyttede selskaper i kj\u00f8pt virksomhet - 4 4Andel resultat 851 4 855Utbytte (255) - (255)Valutaeffekter ved omregning - (6) (6)Poster belastet egenkapitalen (32) 0 (32)Balansef\u00f8rt verdi 31.12.2021 5 212 120 5 332Tilgang/avgang - 19 19Andel resultat 876 (15) 861Utbytte (328) - (328)Valutaeffekter ved omregning - (2) (2)Poster belastet egenkapitalen 272 - 272Balansef\u00f8rt verdi 31.12.2022 6 032 122 6 1541Eierandel 42,6 %1  Stemmerettsandel i Jotun utgj\u00f8r 38,4 %.Jotun Jotun er en av verdens ledende produsenter av maling og pulverlakker, med 58 datterselskaper, tre felleskontrollerte selskaper og fem tilknyttede selskaper. Jotun har 40 produksjonsanlegg, fordelt p\u00e5 alle kontinenter. Virksomheten omfatter utvikling, produksjon, markedsf\u00f8ring og salg av ulike malingsystemer til hjem, skipsfart og industri. Jotun er organisert i fire segmenter: Decorative Paints, Marine Coatings, Protective Coatings og Powder Coatings. Bokf\u00f8rt verdi av Jotun etter egenkapitalmetoden er 6.032 mill. kroner. Orklas  eierandel p\u00e5 42,6 % er utgangspunkt for f\u00f8ring etter egenkapital metoden, mens stemmerettsandel er 38,4 %. Orkla eier 42.204 A-aksjer og 103.446 B-aksjer i selskapet. \u00c9n A-aksje gir ti ganger s\u00e5 mange stemmer som \u00e9n B-aksje. Jotun er et familiekontrollert konsern, og Orkla har gjennom ca. 50 \u00e5r v\u00e6rt en aktiv  minoritetseier i Jotun. Verdien av Orklas andel av Jotun m\u00e5 ses i lys av dette. En gjennomf\u00f8rt intern verdivurdering av Jotun underbygger at det er betydelige merverdier i Orklas Jotun- investering i forhold til bokf\u00f8rte verdier.Resultat og balanse Jotun (100 %-tall)Bel\u00f8p i mill. NOK 2022 2021Driftsinntekter 27 858 22 809Driftsresultat 3 737 3 138Resultat etter skatt og minoriteter 2 056 1 998Totalresultat etter minoriteter 2 766 1 913Langsiktige eiendeler 11 151 10 257Kortsiktige eiendeler 15 204 13 175Sum eiendeler 26 355 23 432Langsiktige forpliktelser 2 797 3 567Kortsiktige forpliktelser 9 065 7 398Sum gjeld 11 862 10 965Avstemming egenkapital Jotun mot Orklas andelBel\u00f8p i mill. NOK 2022 2021Egenkapital Jotun 14 493 12 468Minoritetsinteresser 380 352Majoritetens egenkapital 14 113 12 116Orklas andel av egenkapital (42,6 %) 6 032 5 212Orklas andel av resultat etter skatt og  876 851minoriteter (42,6 %)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-58-3": {
   "value": "Note 6 Investeringer regnskapsf\u00f8rt e\ue67fer egenkapitalmetoden P     Regnskapsprinsipper Egenkapitalmetoden Investeringer i tilknyttede selskaper representerer investeringer i selskaper hvor Orkla-konsernet gjennom sin eierposisjon har betydelig innflytelse. Vanligvis gjelder dette selskaper som er eiet 20\u201350 %. Felleskontrollerte selskaper (joint ventures) representerer investeringer i selskaper hvor konsernet, sammen med andre, har bestemmende innflytelse. B\u00e5de  tilknyttede selskaper og felleskontrollerte selskaper regnskapsf\u00f8res etter egenkapitalmetoden. Konsernet presenterer sin andel av selskapenes resultater etter skatt og minoriteter p\u00e5 en egen linje i resultatregnskapet, og akkumulerte bokf\u00f8rte resultater blir tillagt andelen p\u00e5 \u00e9n linje i balansen. Eventuelle merverdier som skal avskrives, fratrekkes resultatet etter samme prinsipper som for selskaper som konsolideres. Goodwill avskrives ikke. Mottatt utbytte f\u00f8res mot andelen i balansen og oppfattes som tilbakebetaling av kapital. Balanseverdien  representerer opprinnelig kostpris tillagt akkumulerte resultater frem til dags dato, fratrukket eventuell avskrivning av merverdier og akkumulert mottatt utbytte. I tillegg er andelen av eventuelle omregningsdifferanser og andre egenkapitaltransaksjoner hensyntatt. En  eventuell nedskrivning av andelens verdi vil bli presentert p\u00e5 samme linje.Tilknyttede og felleskontrollerte selskaper Orklas 42,6 % eierandel i Jotun er presentert som tilknyttet selskap, se eget avsnitt. Orkla har i tillegg noen mindre tilknyttede og felleskontrollerte  selskaper.Tilknyttede og felleskontrollerte selskaper som ikke selv rapporterer etter IFRS, blir omregnet f\u00f8r innregning i konsernet. Orkla har ingen betingede forpliktelser, verken alene eller sammen med andre investorer, i tilknyttede og felleskontrollerte selskaper.Tilknyttede og felleskontrollerte selskaperBel\u00f8p i mill. NOK Jotun \u00d8vrige SumBalansef\u00f8rt verdi 1.1.2021 4 648 151 4 799Tilgang/avgang - (33) (33)Tilknyttede selskaper i kj\u00f8pt virksomhet - 4 4Andel resultat 851 4 855Utbytte (255) - (255)Valutaeffekter ved omregning - (6) (6)Poster belastet egenkapitalen (32) 0 (32)Balansef\u00f8rt verdi 31.12.2021 5 212 120 5 332Tilgang/avgang - 19 19Andel resultat 876 (15) 861Utbytte (328) - (328)Valutaeffekter ved omregning - (2) (2)Poster belastet egenkapitalen 272 - 272Balansef\u00f8rt verdi 31.12.2022 6 032 122 6 1541Eierandel 42,6 %1  Stemmerettsandel i Jotun utgj\u00f8r 38,4 %.Jotun Jotun er en av verdens ledende produsenter av maling og pulverlakker, med 58 datterselskaper, tre felleskontrollerte selskaper og fem tilknyttede selskaper. Jotun har 40 produksjonsanlegg, fordelt p\u00e5 alle kontinenter. Virksomheten omfatter utvikling, produksjon, markedsf\u00f8ring og salg av ulike malingsystemer til hjem, skipsfart og industri. Jotun er organisert i fire segmenter: Decorative Paints, Marine Coatings, Protective Coatings og Powder Coatings. Bokf\u00f8rt verdi av Jotun etter egenkapitalmetoden er 6.032 mill. kroner. Orklas  eierandel p\u00e5 42,6 % er utgangspunkt for f\u00f8ring etter egenkapital metoden, mens stemmerettsandel er 38,4 %. Orkla eier 42.204 A-aksjer og 103.446 B-aksjer i selskapet. \u00c9n A-aksje gir ti ganger s\u00e5 mange stemmer som \u00e9n B-aksje. Jotun er et familiekontrollert konsern, og Orkla har gjennom ca. 50 \u00e5r v\u00e6rt en aktiv  minoritetseier i Jotun. Verdien av Orklas andel av Jotun m\u00e5 ses i lys av dette. En gjennomf\u00f8rt intern verdivurdering av Jotun underbygger at det er betydelige merverdier i Orklas Jotun- investering i forhold til bokf\u00f8rte verdier.Resultat og balanse Jotun (100 %-tall)Bel\u00f8p i mill. NOK 2022 2021Driftsinntekter 27 858 22 809Driftsresultat 3 737 3 138Resultat etter skatt og minoriteter 2 056 1 998Totalresultat etter minoriteter 2 766 1 913Langsiktige eiendeler 11 151 10 257Kortsiktige eiendeler 15 204 13 175Sum eiendeler 26 355 23 432Langsiktige forpliktelser 2 797 3 567Kortsiktige forpliktelser 9 065 7 398Sum gjeld 11 862 10 965Avstemming egenkapital Jotun mot Orklas andelBel\u00f8p i mill. NOK 2022 2021Egenkapital Jotun 14 493 12 468Minoritetsinteresser 380 352Majoritetens egenkapital 14 113 12 116Orklas andel av egenkapital (42,6 %) 6 032 5 212Orklas andel av resultat etter skatt og  876 851minoriteter (42,6 %)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-58-4": {
   "value": "Note 6 Investeringer regnskapsf\u00f8rt e\ue67fer egenkapitalmetoden P     Regnskapsprinsipper Egenkapitalmetoden Investeringer i tilknyttede selskaper representerer investeringer i selskaper hvor Orkla-konsernet gjennom sin eierposisjon har betydelig innflytelse. Vanligvis gjelder dette selskaper som er eiet 20\u201350 %. Felleskontrollerte selskaper (joint ventures) representerer investeringer i selskaper hvor konsernet, sammen med andre, har bestemmende innflytelse. B\u00e5de  tilknyttede selskaper og felleskontrollerte selskaper regnskapsf\u00f8res etter egenkapitalmetoden. Konsernet presenterer sin andel av selskapenes resultater etter skatt og minoriteter p\u00e5 en egen linje i resultatregnskapet, og akkumulerte bokf\u00f8rte resultater blir tillagt andelen p\u00e5 \u00e9n linje i balansen. Eventuelle merverdier som skal avskrives, fratrekkes resultatet etter samme prinsipper som for selskaper som konsolideres. Goodwill avskrives ikke. Mottatt utbytte f\u00f8res mot andelen i balansen og oppfattes som tilbakebetaling av kapital. Balanseverdien  representerer opprinnelig kostpris tillagt akkumulerte resultater frem til dags dato, fratrukket eventuell avskrivning av merverdier og akkumulert mottatt utbytte. I tillegg er andelen av eventuelle omregningsdifferanser og andre egenkapitaltransaksjoner hensyntatt. En  eventuell nedskrivning av andelens verdi vil bli presentert p\u00e5 samme linje.Tilknyttede og felleskontrollerte selskaper Orklas 42,6 % eierandel i Jotun er presentert som tilknyttet selskap, se eget avsnitt. Orkla har i tillegg noen mindre tilknyttede og felleskontrollerte  selskaper.Tilknyttede og felleskontrollerte selskaper som ikke selv rapporterer etter IFRS, blir omregnet f\u00f8r innregning i konsernet. Orkla har ingen betingede forpliktelser, verken alene eller sammen med andre investorer, i tilknyttede og felleskontrollerte selskaper.Tilknyttede og felleskontrollerte selskaperBel\u00f8p i mill. NOK Jotun \u00d8vrige SumBalansef\u00f8rt verdi 1.1.2021 4 648 151 4 799Tilgang/avgang - (33) (33)Tilknyttede selskaper i kj\u00f8pt virksomhet - 4 4Andel resultat 851 4 855Utbytte (255) - (255)Valutaeffekter ved omregning - (6) (6)Poster belastet egenkapitalen (32) 0 (32)Balansef\u00f8rt verdi 31.12.2021 5 212 120 5 332Tilgang/avgang - 19 19Andel resultat 876 (15) 861Utbytte (328) - (328)Valutaeffekter ved omregning - (2) (2)Poster belastet egenkapitalen 272 - 272Balansef\u00f8rt verdi 31.12.2022 6 032 122 6 1541Eierandel 42,6 %1  Stemmerettsandel i Jotun utgj\u00f8r 38,4 %.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-60-6": {
   "value": "P     Regnskapsprinsipper Egenkapitalmetoden Investeringer i tilknyttede selskaper representerer investeringer i selskaper hvor Orkla-konsernet gjennom sin eierposisjon har betydelig innflytelse. Vanligvis gjelder dette selskaper som er eiet 20\u201350 %. Felleskontrollerte selskaper (joint ventures) representerer investeringer i selskaper hvor konsernet, sammen med andre, har bestemmende innflytelse. B\u00e5de  tilknyttede selskaper og felleskontrollerte selskaper regnskapsf\u00f8res etter egenkapitalmetoden. Konsernet presenterer sin andel av selskapenes resultater etter skatt og minoriteter p\u00e5 en egen linje i resultatregnskapet, og akkumulerte bokf\u00f8rte resultater blir tillagt andelen p\u00e5 \u00e9n linje i balansen. Eventuelle merverdier som skal avskrives, fratrekkes resultatet etter samme prinsipper som for selskaper som konsolideres. Goodwill avskrives ikke. Mottatt utbytte f\u00f8res mot andelen i balansen og oppfattes som tilbakebetaling av kapital. Balanseverdien  representerer opprinnelig kostpris tillagt akkumulerte resultater frem til dags dato, fratrukket eventuell avskrivning av merverdier og akkumulert mottatt utbytte. I tillegg er andelen av eventuelle omregningsdifferanser og andre egenkapitaltransaksjoner hensyntatt. En  eventuell nedskrivning av andelens verdi vil bli presentert p\u00e5 samme linje.Tilknyttede og felleskontrollerte selskaper Orklas 42,6 % eierandel i Jotun er presentert som tilknyttet selskap, se eget avsnitt. Orkla har i tillegg noen mindre tilknyttede og felleskontrollerte  selskaper.Tilknyttede og felleskontrollerte selskaper som ikke selv rapporterer etter IFRS, blir omregnet f\u00f8r innregning i konsernet. Orkla har ingen betingede forpliktelser, verken alene eller sammen med andre investorer, i tilknyttede og felleskontrollerte selskaper.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-64-2": {
   "value": "Not<span class=\"_ _8\"></span>e 7 Seg<span class=\"_ _3\"></span>menter<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Merkev<span class=\"_ _8\"></span>arevirksomheten Orkla F<span class=\"_ _b\"></span>oods Europe<span class=\"_ _b\"></span> <span class=\"ff2 ls2\">tilbyr kjente lok<span class=\"_ _b\"></span>ale merk<span class=\"_ _b\"></span>evarer <span class=\"_ _b\"></span>til forbruk<span class=\"_ _b\"></span>ere i </span>Norden,<span class=\"_ _b\"></span> Baltikum og Sentral-Eur<span class=\"_ _b\"></span>opa. Forretningsomr\u00e5det<span class=\"_ _b\"></span> har ledende mark<span class=\"_ _b\"></span>edsposisjoner innen en r<span class=\"_ _b\"></span>ekke<span class=\"_ _b\"></span> kategorier<span class=\"_ _b\"></span>, blant annet<span class=\"_ _b\"></span> dypfryst pizza, k<span class=\"_ _b\"></span>etchup, supper<span class=\"_ _b\"></span>, sauser<span class=\"_ _f\"></span>, p\u00e5leggsprodukter<span class=\"_ _8\"></span> og ferdigretter<span class=\"_ _f\"></span>. En stadig st\u00f8rre andel av <span class=\"_ _b\"></span>omsetningen kommer<span class=\"_ _b\"></span> fra<span class=\"_ _b\"></span> plantebaser<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og b\u00e6rekraftige<span class=\"_ _b\"></span> produkter<span class=\"_ _b\"></span>. Orkla Foods<span class=\"_ _b\"></span> Europe <span class=\"_ _b\"></span>selger produktene<span class=\"_ _b\"></span> sine<span class=\"_ _b\"></span> hovedsakelig <span class=\"_ _b\"></span>gjennom dagligvarehandelen,<span class=\"_ _b\"></span> men har <span class=\"_ _b\"></span>ogs\u00e5 sterk<span class=\"_ _b\"></span>e posisjoner<span class=\"_ _b\"></span> innen storhusholdning,<span class=\"_ _b\"></span> kiosk<span class=\"_ _b\"></span>er og bensinstasjoner<span class=\"_ _b\"></span>. Norge og Sverige er<span class=\"_ _b\"></span> de to st\u00f8rste<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mark<span class=\"_ _b\"></span>edene i Orkla Foods<span class=\"_ _b\"></span> Europe.Orkla India<span class=\"ff2 ls11 wsc\"> best\u00e5r av selskapene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>MTR Foods og Eastern Condiments. Orkla<span class=\"_ _8\"></span> </span>India har<span class=\"_ _b\"></span> sterk<span class=\"_ _b\"></span>e, mark<span class=\"_ _b\"></span>edsledende merk<span class=\"_ _b\"></span>evarer<span class=\"_ _f\"></span>, med hjemmemark<span class=\"_ _b\"></span>eder i <span class=\"_ _8\"></span>statene Ker<span class=\"_ _b\"></span>ala og Karnataka,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i tillegg til Andhra<span class=\"_ _8\"></span> Pradesh. Det er<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>i tillegg en stor<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>andel eksport.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>De st\u00f8rste<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kategoriene<span class=\"_ _b\"></span> er ferdigr<span class=\"_ _8\"></span>etter<span class=\"_ _b\"></span>, kr<span class=\"_ _3\"></span>ydder<span class=\"_ _f\"></span>, snack<span class=\"_ _8\"></span>s, drikk<span class=\"_ _b\"></span>e og ris.Orkla Confectionery<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>&amp; Snacks<span class=\"ff2 ls2\"> har sterk<span class=\"_ _b\"></span>e nummer \u00e9n-<span class=\"_ _8\"></span> og nummer <span class=\"ws2\"> </span></span>to-posisjoner innenf<span class=\"_ _b\"></span>or kategoriene<span class=\"_ _b\"></span> godteri, kjek<span class=\"_ _b\"></span>s <span class=\"_ _b\"></span>og snacks,<span class=\"_ _b\"></span> med kjente lokale<span class=\"_ _b\"></span> merker<span class=\"_ _b\"></span> og smak<span class=\"_ _b\"></span>er i Nor<span class=\"_ _b\"></span>den og Baltikum.<span class=\"_ _b\"></span> Forretningsomr\u00e5det utvikler ogs\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>produkter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innen kli- og knekkebr<span class=\"_ _8\"></span>\u00f8d,<span class=\"_ _8\"></span> samt sunne<span class=\"_ _8\"></span> og energirik<span class=\"_ _b\"></span>e mellomm\u00e5ltid. Norge<span class=\"_ _b\"></span> er det st\u00f8rste<span class=\"_ _b\"></span> enkeltmark<span class=\"_ _b\"></span>edet.Orkla Care<span class=\"ff2 ls2 ws2\"> best\u00e5r<span class=\"_ _b\"></span> av f<span class=\"_ _b\"></span>orretningsenheter med hjemmemark<span class=\"_ _b\"></span>eder i Norden,<span class=\"_ _b\"></span> </span>Storbritannia, Baltik<span class=\"_ _b\"></span>um, P<span class=\"_ _b\"></span>olen og Spania <span class=\"_ _b\"></span>samt betydelig andel ek<span class=\"_ _b\"></span>sport utenfor<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>hjemmemark<span class=\"_ _8\"></span>edene.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>De<span class=\"_ _b\"></span> to st\u00f8rste<span class=\"_ _8\"></span> forretningsenhetene<span class=\"_ _b\"></span> er Orkla<span class=\"_ _8\"></span> Home &amp; P<span class=\"_ _b\"></span>ersonal Car<span class=\"_ _b\"></span>e, med ledende posisjoner<span class=\"_ _b\"></span> innenfor personlig pleie<span class=\"_ _b\"></span> og v<span class=\"_ _b\"></span>askemidler<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>og Orkla<span class=\"_ _b\"></span> Health inkl. NutraQ<span class=\"_ _b\"></span>, med <span class=\"_ _b\"></span>sterke<span class=\"_ _b\"></span> merkev<span class=\"_ _b\"></span>arer innenfor<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>osttilskudd,<span class=\"_ _8\"></span> sportsern\u00e6ring og vektkontr<span class=\"_ _8\"></span>oll.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>I tillegg har Orkla Car<span class=\"_ _b\"></span>e gjennom Orkla W<span class=\"_ _f\"></span>ound Care mark<span class=\"_ _8\"></span>edsledende posisjoner i flere<span class=\"_ _b\"></span> europeiske<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>land innenfor s\u00e5rpleie<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>\u00f8rstehjelpsutstyr<span class=\"_ _b\"></span>.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>HSNG<span class=\"_ _b\"></span> driver netthandelsportalene Gymgrossisten,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Bodystore<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>Fitnessmark<span class=\"_ _b\"></span>et, og er<span class=\"_ _8\"></span> den st\u00f8rste<span class=\"_ _b\"></span> nettakt\u00f8ren i Norden innen helsek<span class=\"_ _b\"></span>ost og <span class=\"_ _b\"></span>spor<span class=\"_ _3\"></span>tsern\u00e6ring.Orkla F<span class=\"_ _b\"></span>ood Ingredients<span class=\"ff2 ls2 wsc\"> <span class=\"_ _3\"></span>produser<span class=\"_ _8\"></span>er<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> selger og distribuer<span class=\"_ _8\"></span>er<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>ingr<span class=\"_ _8\"></span>edienser<span class=\"_ _8\"></span> </span>og produkter<span class=\"_ _b\"></span> til bak<span class=\"_ _b\"></span>eri- og iskr<span class=\"_ _b\"></span>emmarkedet,<span class=\"_ _b\"></span> samt produkter<span class=\"_ _b\"></span> innenfor plantebaserte kategorier<span class=\"_ _b\"></span> i 23 land.<span class=\"_ _b\"></span> Norden utgj\u00f8r <span class=\"_ _b\"></span>om lag halvpar<span class=\"_ _3\"></span>ten av<span class=\"_ _8\"></span> salget. Omtr<span class=\"_ _b\"></span>ent 55 <span class=\"_ _3\"></span>% av salget skjer<span class=\"_ _b\"></span> via Out of<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Home-kanalen,<span class=\"_ _b\"></span> og omtrent 25 % er salg direkte<span class=\"_ _b\"></span> til forbruker<span class=\"_ _b\"></span>e gjennom kjente merkevar<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>. De resterende20 % er salg til industrielle produsenter som hovedsak<span class=\"_ _b\"></span>elig <span class=\"_ _3\"></span>produserer<span class=\"_ _b\"></span> og leverer<span class=\"_ _b\"></span> varer til dagligv<span class=\"_ _b\"></span>arekanalen. De st\u00f8rste<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>produktgruppene<span class=\"_ _b\"></span> er margarin og sm\u00f8rblandinger<span class=\"_ _b\"></span>, bak<span class=\"_ _b\"></span>ehjelpemidler og bakemik<span class=\"_ _b\"></span>ser til br\u00f8d og <span class=\"_ _3\"></span>kak<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>, gj\u00e6r<span class=\"_ _f\"></span>, marsipan og iskremingredienser<span class=\"_ _b\"></span>.Orkla Consumer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>In<span class=\"_ _8\"></span>vestments<span class=\"ff2 ls2 ws2\"> best\u00e5r<span class=\"_ _b\"></span> av <span class=\"_ _8\"></span>Orklas <span class=\"_ _b\"></span>virksomheter<span class=\"_ _8\"></span> innen </span>malerverkt\u00f8y (<span class=\"_ _b\"></span>Orkla House<span class=\"_ _b\"></span> Care),<span class=\"_ _b\"></span> basis- <span class=\"_ _b\"></span>og ulltekstiler (Pierr<span class=\"_ _b\"></span>e Robert Group<span class=\"_ _b\"></span>), pr<span class=\"_ _b\"></span>ofesjonell rengj\u00f8ring (Lilleborg) <span class=\"_ _b\"></span>og franchisedrevne<span class=\"_ _b\"></span> utsalgssteder av pizza<span class=\"_ _b\"></span> (Kotipizza<span class=\"_ _b\"></span> Group,<span class=\"_ _b\"></span> New <span class=\"_ _b\"></span>Y<span class=\"_ _f\"></span>ork Pizza<span class=\"_ _8\"></span> og Da<span class=\"_ _b\"></span> Grasso<span class=\"_ _f\"></span>). <span class=\"_ _8\"></span>Virksomhetene<span class=\"_ _b\"></span> driver prim\u00e6rt i <span class=\"_ _b\"></span>de nordisk<span class=\"_ _b\"></span>e landene,<span class=\"_ _b\"></span> men Storbritannia <span class=\"_ _b\"></span>er et<span class=\"_ _b\"></span> viktig mark<span class=\"_ _b\"></span>ed for<span class=\"_ _b\"></span> Orkla House<span class=\"_ _b\"></span> Care<span class=\"_ _b\"></span> og New<span class=\"_ _b\"></span> Y<span class=\"_ _f\"></span>ork<span class=\"_ _b\"></span> Pizza har<span class=\"_ _8\"></span> utsalgssteder hovedsak<span class=\"_ _b\"></span>elig i Nederland og Tyskland. Det nylig oppkj\u00f8pte selskapet<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Da Gr<span class=\"_ _8\"></span>asso<span class=\"_ _8\"></span> (k<span class=\"_ _b\"></span>onsolider<span class=\"_ _3\"></span>t r<span class=\"_ _8\"></span>esultatmessig inn fr<span class=\"_ _8\"></span>a <span class=\"_ _b\"></span>1. januar<span class=\"_ _b\"></span> 2023<span class=\"_ _b\"></span>) har utsalgssteder<span class=\"_ _8\"></span> i P<span class=\"_ _b\"></span>olen. Orkla Consumer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Investments<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> en del <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>orretningsomr<span class=\"_ _8\"></span>\u00e5det Orkla <span class=\"_ _b\"></span>Consumer &amp; Financial Investments.Hov<span class=\"_ _b\"></span>edk<span class=\"_ _8\"></span>ont<span class=\"_ _8\"></span>oret (<span class=\"_ _b\"></span>HK) Aktiviteten ved HK<span class=\"_ _b\"></span> inkluderer k<span class=\"_ _b\"></span>onsernets <span class=\"_ _b\"></span>\u00f8verste ledelse<span class=\"_ _b\"></span> samt fellesfunk<span class=\"_ _b\"></span>sjoner og sentraliserte funk<span class=\"_ _b\"></span>sjoner<span class=\"_ _b\"></span>, herunder Group<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>HR, Compensation &amp; Benefits, Legal &amp; <span class=\"_ _b\"></span>Compliance, Sustainability<span class=\"_ _b\"></span>,  Orkla Services, Internal Audit, Corpor<span class=\"_ _b\"></span>ate Communications &amp; Corporate<span class=\"_ _b\"></span> Affairs, Str<span class=\"_ _b\"></span>ategy &amp; M&amp;A, <span class=\"_ _b\"></span>Group Sales,<span class=\"_ _b\"></span> Orkla<span class=\"_ _b\"></span> Marketing &amp; Innovation,<span class=\"_ _b\"></span> Orkla<span class=\"_ _b\"></span> Group<span class=\"_ _b\"></span> Procurement, <span class=\"_ _b\"></span>Orkla IT<span class=\"_ _f\"></span>, <span class=\"_ _b\"></span>samt Environment,<span class=\"_ _8\"></span> Health &amp; Safety<span class=\"_ _b\"></span> (EHS).HK er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>presentert som eget<span class=\"_ _8\"></span> segment,<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>men blir summert sammen med merk<span class=\"_ _b\"></span>evarevirksomheten.<span class=\"_ _b\"></span> St\u00f8rstedelen av aktiviteten <span class=\"_ _b\"></span>ved hovedkontoret<span class=\"_ _b\"></span> kan henf\u00f8res<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>merk<span class=\"_ _b\"></span>evarevirk<span class=\"_ _8\"></span>somheten.Ind<span class=\"_ _8\"></span>ustria<span class=\"_ _8\"></span>l &amp; Finan<span class=\"_ _8\"></span>cial I<span class=\"_ _8\"></span>n<span class=\"_ _8\"></span>vest<span class=\"_ _8\"></span>ments Orkla har<span class=\"_ _b\"></span> investeringer utenom merk<span class=\"_ _b\"></span>evarevirk<span class=\"_ _b\"></span>somheten, som <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>organisert under Industrial &amp; Financial Investments.<span class=\"_ _b\"></span> Forretningsomr\u00e5det <span class=\"_ _b\"></span>omfatter Hydro<span class=\"_ _b\"></span> Power<span class=\"_ _b\"></span> og Financial Investments. I <span class=\"_ _b\"></span>tillegg inng\u00e5r <span class=\"_ _b\"></span>det tilknyttede selskapet <span class=\"_ _b\"></span>Jotun (<span class=\"_ _b\"></span>eierandel 42,6 %),<span class=\"_ _b\"></span> se<span class=\"_ _b\"></span> note 6.<span class=\"_ _b\"></span> Industrial &amp; Financial Investments er<span class=\"_ _b\"></span> en del <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> forretningsomr<span class=\"_ _8\"></span>\u00e5det Orkla<span class=\"_ _8\"></span> Consumer<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>&amp; Financial Investments.Hydro<span class=\"_ _b\"></span> Po<span class=\"_ _b\"></span>wer<span class=\"ff2 ls2\"> best\u00e5r av heleide<span class=\"_ _b\"></span> kraftverk i Sarpef<span class=\"_ _b\"></span>ossen og leide kr<span class=\"_ _b\"></span>aftverk </span>gjennom Orklas<span class=\"_ _b\"></span> 85 % <span class=\"_ _b\"></span>eierandel i kraftselskapet <span class=\"_ _b\"></span>AS<span class=\"_ _b\"></span> Saudefaldene. Kraftvirk<span class=\"_ _b\"></span>somheten i Sauda er<span class=\"_ _b\"></span> regulert av <span class=\"_ _b\"></span>en leieavtale med Statkraft som l\u00f8per til 31. desember<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>2030.<span class=\"_ _8\"></span> Energivirksomheten produserer<span class=\"_ _b\"></span> og leverer<span class=\"_ _b\"></span> str\u00f8m til det nordiske<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kraftmark<span class=\"_ _b\"></span>edet og har en samlet \u00e5rlig gjennomsnittsproduksjon (2013\u20132022) <span class=\"_ _3\"></span>p\u00e5 2,4 TWh,<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>hvor<span class=\"_ _8\"></span>av omtrent<span class=\"_ _8\"></span> 1 TWh er en fast lever<span class=\"_ _b\"></span>anseforpliktelse med null i resultateff<span class=\"_ _b\"></span>ekt. Se <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>\u00f8vrig note 34.Financial In<span class=\"_ _b\"></span>vestments<span class=\"ff2 ls2 wsc\"> <span class=\"_ _3\"></span>best\u00e5r<span class=\"_ _8\"></span> av Orkla<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Eiendom og Orkla<span class=\"_ _b\"></span> V<span class=\"_ _8\"></span>entures.<span class=\"_ _b\"></span> Orkla </span>Eiendom er k<span class=\"_ _b\"></span>onsentrert om <span class=\"_ _3\"></span>investering,<span class=\"_ _8\"></span> utvikling og salg <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> eiendommer prim\u00e6rt fra Orklas<span class=\"_ _b\"></span> virksomhet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>De drifter<span class=\"_ _b\"></span> ogs\u00e5 konsernets<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>hovedk<span class=\"_ _b\"></span>ontor som ble <span class=\"_ _b\"></span>ferdigstilt i f<span class=\"_ _b\"></span>ebruar 2019.<span class=\"_ _b\"></span> Orkla <span class=\"_ _b\"></span>V<span class=\"_ _b\"></span>entures ble<span class=\"_ _b\"></span> etablert i 2017<span class=\"_ _b\"></span> for \u00e5<span class=\"_ _b\"></span> n\u00e5 ut <span class=\"_ _b\"></span>til et vok<span class=\"_ _b\"></span>sende univers av gr\u00fcndervirksomheter og oppstartselskaper<span class=\"_ _f\"></span>. Orkla<span class=\"_ _b\"></span> V<span class=\"_ _b\"></span>entures invester<span class=\"_ _b\"></span>er i teknologi,<span class=\"_ _b\"></span> konsepter<span class=\"_ _b\"></span> og f<span class=\"_ _b\"></span>orretningsmodeller med relevans<span class=\"_ _b\"></span> for Orklas<span class=\"_ _b\"></span> virksomheter<span class=\"_ _b\"></span>. Investeringene vil i utgangspunktet v\u00e6re<span class=\"_ _b\"></span> knyt<span class=\"_ _3\"></span>tet til Norden og Baltikum, i tr\u00e5d med Orklas \u00f8vrige<span class=\"_ _8\"></span> kjernevirksomhet.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Orkla har<span class=\"_ _b\"></span> forretningsomr\u00e5der<span class=\"_ _8\"></span> som r<span class=\"_ _8\"></span>apporteringssegmenter<span class=\"_ _8\"></span>, <span class=\"_ _b\"></span>og rapporteringssegmentene sammenfaller med <span class=\"_ _b\"></span>den m\u00e5ten Orklas ledergruppe<span class=\"_ _b\"></span> (chief<span class=\"_ _8\"></span> oper<span class=\"_ _8\"></span>ating decision mak<span class=\"_ _b\"></span>er) i konsernet f\u00e5r innr<span class=\"_ _8\"></span>apportert tall fra<span class=\"_ _b\"></span> forretningsomr\u00e5dene<span class=\"_ _b\"></span> med unntak av at <span class=\"_ _b\"></span>Orkla Foods Europe<span class=\"_ _b\"></span> og Orkla India<span class=\"_ _b\"></span> rapporteres for<span class=\"_ _8\"></span>el\u00f8pig som <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>t r<span class=\"_ _8\"></span>apporteringssegment internt. Se<span class=\"_ _b\"></span> for <span class=\"_ _8\"></span>\u00f8vrig ogs\u00e5<span class=\"_ _b\"></span> k<span class=\"_ _8\"></span>ommentarer knyttet til <span class=\"_ _b\"></span>Orkla Consumer<span class=\"_ _b\"></span> &amp; Financial Investments i denne<span class=\"_ _8\"></span> noten. Salgsinntektene <span class=\"_ _b\"></span>er fordelt<span class=\"_ _8\"></span> p\u00e5 <span class=\"_ _b\"></span>geografiske<span class=\"_ _8\"></span> mark<span class=\"_ _8\"></span>eder med utgangspunkt i k<span class=\"_ _8\"></span>undens plassering.<span class=\"_ _8\"></span> Regnskapsprinsippene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> segmentrapportering er de samme<span class=\"_ _8\"></span> som for k<span class=\"_ _8\"></span>onsernregnskapet<span class=\"_ _8\"></span> for \u00f8vrig. Prising av transak<span class=\"_ _8\"></span>sjoner mellom ulike segmenter<span class=\"_ _b\"></span> er gjort p\u00e5 markedsmessige<span class=\"_ _8\"></span> vilk\u00e5r<span class=\"_ _b\"></span>. Orkla<span class=\"_ _8\"></span> AS<span class=\"_ _8\"></span>A yter tjenester til k<span class=\"_ _8\"></span>onsernselskapene, og disse<span class=\"_ _b\"></span> tjenestene blir fakturert etter omtalte<span class=\"_ _8\"></span> prinsipper.N\u00e6rm<span class=\"_ _3\"></span>ere om s<span class=\"_ _3\"></span>egmentinnde<span class=\"_ _3\"></span>lingen Orkla har<span class=\"_ _b\"></span> forretningsomr<span class=\"_ _b\"></span>\u00e5der som r<span class=\"_ _b\"></span>appor<span class=\"_ _3\"></span>teringssegmenter<span class=\"_ _f\"></span>. Det ble 11.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>april 2022 gjort endringer<span class=\"_ _8\"></span> i Orklas konsernstruktur<span class=\"_ _f\"></span>, og Orkla<span class=\"_ _8\"></span> India ble skilt<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ut som et eget<span class=\"_ _8\"></span> forretningsomr<span class=\"_ _8\"></span>\u00e5de. Fra<span class=\"_ _8\"></span> og med <span class=\"_ _3\"></span>3.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kvartal 2022 ble dette gjennomf\u00f8rt i den eksterne<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>rapporteringen og det tidliger<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>apporterte forretningsomr<span class=\"_ _b\"></span>\u00e5det Orkla Foods ble delt i Orkla Foods Europe<span class=\"_ _b\"></span> og Orkla India. Disse to<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>rapporteringssegmentene<span class=\"_ _8\"></span> rapporteres for<span class=\"_ _8\"></span>el\u00f8pig som ett rapporteringssegment internt,<span class=\"_ _b\"></span> men de har<span class=\"_ _b\"></span> fra<span class=\"_ _b\"></span> og med januar <span class=\"_ _b\"></span>2023 blitt rapportert som egne rapporteringssegmenter ogs\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>internt.<span class=\"_ _8\"></span> Forretningsomr\u00e5det<span class=\"_ _b\"></span> Orkla Consumer &amp; Financial <span class=\"_ _3\"></span>Investments er<span class=\"_ _b\"></span> delt <span class=\"_ _3\"></span>i tre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>rapporteringssegmenter b\u00e5de internt og ek<span class=\"_ _8\"></span>sternt.<span class=\"_ _8\"></span> Orkla Consumer<span class=\"_ _b\"></span> Inv<span class=\"_ _3\"></span>est<span class=\"_ _3\"></span>ment<span class=\"_ _3\"></span>s<span class=\"_ _8\"></span> rapp<span class=\"_ _3\"></span>ort<span class=\"_ _3\"></span>eres in<span class=\"_ _3\"></span>n i merk<span class=\"_ _8\"></span>evar<span class=\"_ _8\"></span>evirksomheten.<span class=\"_ _b\"></span> Industrial &amp; Financial Investments er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>investeringer<span class=\"_ _8\"></span> utenfor merk<span class=\"_ _8\"></span>evarevirk<span class=\"_ _b\"></span>somheten og omfat<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> rapporteringssegmentene Hydr<span class=\"_ _b\"></span>o P<span class=\"_ _b\"></span>ower og Financial Investments.<span class=\"_ _b\"></span> For <span class=\"_ _b\"></span>\u00f8vrige forretningsomr<span class=\"_ _b\"></span>\u00e5der blir hele<span class=\"_ _b\"></span> forretningsomr<span class=\"_ _b\"></span>\u00e5det rapportert samlet b\u00e5de<span class=\"_ _b\"></span> i intern og i ekstern rapportering.Orkla <span class=\"_ _b\"></span>vil i 2023 <span class=\"_ _b\"></span>omdannes til <span class=\"_ _b\"></span>et industrielt investeringsselskap<span class=\"_ _b\"></span> hvor rammen for<span class=\"_ _b\"></span> virksomheten vil v\u00e6re<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>merk<span class=\"_ _b\"></span>evarer<span class=\"_ _8\"></span> og forbruk<span class=\"_ _b\"></span>erorienterte selskaper<span class=\"_ _f\"></span>. Etablering av <span class=\"_ _b\"></span>den nye <span class=\"_ _b\"></span>operativmodellen skjer<span class=\"_ _b\"></span> fra <span class=\"_ _b\"></span>1. mars<span class=\"_ _b\"></span> 2023, men gjennomf\u00f8res<span class=\"_ _b\"></span> rapporteringsmessig internt og <span class=\"_ _b\"></span>eksternt <span class=\"_ _b\"></span>fra <span class=\"_ _b\"></span>og med 2. kvartal 2023. Dette<span class=\"_ _b\"></span> vil dermed ha<span class=\"_ _b\"></span> innvirkning p\u00e5 <span class=\"_ _b\"></span>segmentrapporteringen i Orkla fremover<span class=\"_ _f\"></span>. Se<span class=\"_ _8\"></span> for<span class=\"_ _b\"></span> \u00f8vrig <span class=\"_ _8\"></span>yt<span class=\"_ _3\"></span>terliger<span class=\"_ _8\"></span>e k<span class=\"_ _b\"></span>ommentarer<span class=\"_ _8\"></span> i note<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>1.<span class=\"_ _8\"></span> Resultatpostene i segmentin<span class=\"_ _8\"></span>formas<span class=\"_ _8\"></span>jonen T<span class=\"_ _b\"></span>abellene for<span class=\"_ _b\"></span> segmentinformasjon viser omsetning for<span class=\"_ _b\"></span>delt <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> geografisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>eder<span class=\"_ _b\"></span>, basert p\u00e5 k<span class=\"_ _b\"></span>undenes beliggenhet. Hvilk<span class=\"_ _b\"></span>e pr<span class=\"_ _b\"></span>odukter og <span class=\"_ _b\"></span>tjenester som inntektene <span class=\"_ _b\"></span>stammer fr<span class=\"_ _b\"></span>a, er<span class=\"_ _b\"></span> beskrevet i <span class=\"_ _b\"></span>star<span class=\"_ _3\"></span>ten av<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>denne noten.<span class=\"_ _b\"></span> Orkla har<span class=\"_ _b\"></span> tre<span class=\"_ _b\"></span> kunder <span class=\"_ _b\"></span>som hver f<span class=\"_ _b\"></span>or seg utgj\u00f8r<span class=\"_ _b\"></span> 4\u20138 % av<span class=\"_ _b\"></span> omsetningen i merk<span class=\"_ _b\"></span>evarevirksomheten.<span class=\"_ _b\"></span> Segmentinformasjonen inneholder <span class=\"_ _b\"></span>organisk <span class=\"_ _b\"></span>vekst i driftsinntektene for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>merk<span class=\"_ _b\"></span>evareomr\u00e5det<span class=\"_ _8\"></span> og definisjonen av dette n\u00f8kk<span class=\"_ _8\"></span>eltallet er <span class=\"_ _b\"></span>gitt under avsnittet f<span class=\"_ _b\"></span>or alternative r<span class=\"_ _b\"></span>esultatm\u00e5l (APM) p\u00e5 side<span class=\"_ _b\"></span> 300.Driftsresultatet i <span class=\"_ _b\"></span>segmentinformasjonen er<span class=\"_ _b\"></span> lik <span class=\"_ _b\"></span>driftsresultatet i resultat-oppstillingen for<span class=\"_ _b\"></span> konsernet.<span class=\"_ _b\"></span> Driftskostnadene<span class=\"_ _b\"></span> i segmentpresentasjonen <span class=\"_ _b\"></span>er lik<span class=\"_ _b\"></span> summen av varek<span class=\"_ _b\"></span>ostnader<span class=\"_ _b\"></span>, l\u00f8nnsk<span class=\"_ _b\"></span>ostnader og andre driftsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _b\"></span>. Orklak<span class=\"_ _b\"></span>onsernet <span class=\"_ _3\"></span>har<span class=\"_ _8\"></span> en sentralisert finansfunk<span class=\"_ _8\"></span>sjon, og finansieringen av de ulik<span class=\"_ _b\"></span>e segmentene gjenspeiler<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e n\u00f8dvendigvis den reelle soliditeten knyt<span class=\"_ _3\"></span>tet til hvert enk<span class=\"_ _8\"></span>elt segment.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Finansposter<span class=\"_ _8\"></span> er derfor<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>presentert for<span class=\"_ _b\"></span> k<span class=\"_ _b\"></span>onsernet samlet. Det samme gjelder<span class=\"_ _b\"></span> for skattek<span class=\"_ _b\"></span>ostnader<span class=\"_ _b\"></span>. Fordeling av minoritetenes andel av<span class=\"_ _b\"></span> periodens resultat,<span class=\"_ _b\"></span> fremg\u00e5r<span class=\"_ _b\"></span> av note <span class=\"_ _b\"></span>33. Balansepos<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span>ene i segmentinformasjonen Balanseposter <span class=\"_ _b\"></span>som inng\u00e5r i <span class=\"_ _b\"></span>Orklas definisjon av<span class=\"_ _b\"></span> anvendt kapital blir<span class=\"_ _b\"></span> fordelt<span class=\"_ _b\"></span> p\u00e5 segmenter<span class=\"_ _b\"></span> i denne<span class=\"_ _b\"></span> noten. Anvendt<span class=\"_ _b\"></span> kapital representerer<span class=\"_ _b\"></span> netto balansef\u00f8rt arbeidende<span class=\"_ _b\"></span> kapital i de<span class=\"_ _b\"></span> ulike<span class=\"_ _b\"></span> segmentene.<span class=\"_ _b\"></span> Det<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>en viktig m\u00e5le <span class=\"_ _3d\"></span>parameter<span class=\"_ _8\"></span> i Orkla<span class=\"_ _b\"></span> i forhold <span class=\"_ _8\"></span>til kapitalf<span class=\"_ _8\"></span>ordelingen p\u00e5<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>de ulik<span class=\"_ _b\"></span>e segmentene. Netto driftskapital f\u00f8lges<span class=\"_ _b\"></span> tett opp i forhold til <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> redusere<span class=\"_ _8\"></span> kapitalbindingen i k<span class=\"_ _b\"></span>onsernselskapene, <span class=\"_ _b\"></span>se f<span class=\"_ _b\"></span>or \u00f8vrig beskrivelse<span class=\"_ _b\"></span> av finansielle<span class=\"_ _b\"></span> m\u00e5l p\u00e5 side <span class=\"_ _b\"></span>10. Net<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> driftskapital er<span class=\"_ _b\"></span> definer<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>i tabellen under<span class=\"_ _b\"></span>.Spesifiseri<span class=\"_ _8\"></span>ng a<span class=\"_ _8\"></span>v netto dri<span class=\"_ _8\"></span>f<span class=\"_ _3\"></span>tsk<span class=\"_ _b\"></span>apital merk<span class=\"_ _b\"></span>ev<span class=\"_ _8\"></span>are<span class=\"_ _8\"></span>virk<span class=\"_ _b\"></span>somheten in<span class=\"_ _8\"></span>kl. HK Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021K<span class=\"_ _b\"></span>unde- og andr<span class=\"_ _b\"></span>e handelsfordringer<span class=\"_ _6d\"> </span><span class=\"wse\">7<span class=\"_ _8\"></span> 783<span class=\"_ _208\"> </span>6 670</span>Andre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>or<span class=\"_ _3\"></span>tsiktige<span class=\"_ _b\"></span> fordringer<span class=\"_ _253\"> </span><span class=\"ls11 ws22\">897<span class=\"_ _cb\"> </span></span><span class=\"ws2\">842</span>V<span class=\"_ _b\"></span>arelager<span class=\"_ _a2\"> </span><span class=\"wse\">10 011<span class=\"_ _7e\"> </span>7 314</span>Leverand\u00f8r-<span class=\"_ _b\"></span> og annen handelsgjeld<span class=\"_ _254\"> </span><span class=\"ws25\">(8 118)<span class=\"_ _62\"> </span><span class=\"wse\">(7<span class=\"_ _8\"></span> 276)</span></span>Skattetrekk,<span class=\"_ _b\"></span> offentlige avgifter<span class=\"_ _255\"> </span><span class=\"wse\">(1 006)<span class=\"_ _e9\"> </span><span class=\"ws2\">(879)</span></span>Annen kortsiktig gjeld<span class=\"_ _b5\"> </span><span class=\"wse\">(2 2<span class=\"_ _b\"></span>45)<span class=\"_ _1a5\"> </span>(2 250)</span>Netto driftskapital<span class=\"_ _256\"> </span><span class=\"wse\">7 322<span class=\"_ _36\"> </span></span>4 421Presentasjon a<span class=\"_ _8\"></span>v k<span class=\"_ _8\"></span>ontantstr\u00f8mmen i segmentin<span class=\"_ _8\"></span>formasjon<span class=\"_ _8\"></span>en Kontantstr<span class=\"_ _b\"></span>\u00f8m i Orkla-format <span class=\"_ _b\"></span>gj\u00f8res p\u00e5<span class=\"_ _b\"></span> konsernniv<span class=\"_ _b\"></span>\u00e5 opp<span class=\"_ _b\"></span> i endring netto renteb\u00e6rende<span class=\"_ _b\"></span> gjeld, som er<span class=\"_ _b\"></span> et viktig <span class=\"_ _3\"></span>n\u00f8kk<span class=\"_ _b\"></span>eltall <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>onsernet, og den bruk<span class=\"_ _b\"></span>es direkte<span class=\"_ _b\"></span> til styring <span class=\"_ _3\"></span>av forr<span class=\"_ _8\"></span>etningsomr\u00e5dene.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Presentasjon av segmentinformasjon knyttet til k<span class=\"_ _b\"></span>ontantstr\u00f8mmen refer<span class=\"_ _b\"></span>erer <span class=\"_ _b\"></span>seg av den grunn til kontantstr\u00f8m i Orkla-format.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Kontantstr<span class=\"_ _8\"></span>\u00f8m fra<span class=\"_ _8\"></span> driften er en viktig styringsparameter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i Orkla og er<span class=\"_ _b\"></span> segmentfordelt i denne noten.T<span class=\"_ _b\"></span>otaloppstillingen gir den samlede<span class=\"_ _b\"></span> finansielle kapasiteten generert fra<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> drift <span class=\"_ _b\"></span>til \u00e5 dekk<span class=\"_ _b\"></span>e inn k<span class=\"_ _b\"></span>onsernets <span class=\"_ _b\"></span>finansposter<span class=\"_ _b\"></span>, betaling av sk<span class=\"_ _b\"></span>at<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> samt mer selvstyrte<span class=\"_ _8\"></span> forhold som <span class=\"_ _3\"></span>utbytte og handel <span class=\"_ _3\"></span>i egne<span class=\"_ _8\"></span> aksjer<span class=\"_ _f\"></span>. Kontantstr<span class=\"_ _8\"></span>\u00f8m fra driften er<span class=\"_ _b\"></span> split<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> p\u00e5 \u00abK<span class=\"_ _b\"></span>ontantstr\u00f8m fra driften merk<span class=\"_ _b\"></span>evarevirksomheten inkl.<span class=\"_ _b\"></span> HK\u00bb <span class=\"_ _b\"></span>og \u00abK<span class=\"_ _b\"></span>ontantstr\u00f8m fra<span class=\"_ _b\"></span> driften Industrial &amp; Financial Investments\u00bb, hvor<span class=\"_ _b\"></span> den <span class=\"_ _b\"></span>siste presentert <span class=\"_ _b\"></span>samlet p\u00e5 <span class=\"_ _b\"></span>\u00e9n linje.Siste delen av k<span class=\"_ _b\"></span>ontantstr\u00f8moppstillingen viser hvilke<span class=\"_ _b\"></span> ekspansjonsgrep<span class=\"_ _b\"></span> som er tatt i form av direkte<span class=\"_ _b\"></span> ekspansjonsinvesteringer samt<span class=\"_ _b\"></span> oppkj\u00f8p og nedsalg<span class=\"_ _3\"></span> av selsk<span class=\"_ _b\"></span>aper<span class=\"_ _b\"></span>. Med direkte ek<span class=\"_ _b\"></span>spansjonsinvesteringer menes investeringer som enten er<span class=\"_ _b\"></span> investeringer i nye<span class=\"_ _b\"></span> geografisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>eder<span class=\"_ _b\"></span>, nye<span class=\"_ _b\"></span> kategorier <span class=\"_ _b\"></span>eller som representer<span class=\"_ _b\"></span>er betydelige k<span class=\"_ _b\"></span>apasitets\u00f8kninger<span class=\"_ _b\"></span>, se<span class=\"_ _b\"></span> alternative resultatm\u00e5l (APM) p\u00e5 side<span class=\"_ _b\"></span> 300. Kontantstr\u00f8mmen presenteres<span class=\"_ _b\"></span> til gjennomsnit<span class=\"_ _3\"></span>tlig m\u00e5nedlig<span class=\"_ _3\"></span> valutakurs,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mens<span class=\"_ _8\"></span> endring net<span class=\"_ _3\"></span>to<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>renteb\u00e6r<span class=\"_ _8\"></span>ende gjeld er<span class=\"_ _b\"></span> en <span class=\"_ _3\"></span>absolutt st\u00f8rrelse<span class=\"_ _8\"></span> m\u00e5lt til sluttkurs.<span class=\"_ _b\"></span> Valutaeff<span class=\"_ _b\"></span>ekt <span class=\"_ _3\"></span>netto renteb\u00e6rende<span class=\"_ _b\"></span> gjeld <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>orklarer<span class=\"_ _b\"></span> overgangen.Kontantstr<span class=\"_ _b\"></span>\u00f8m <span class=\"_ _3\"></span>i Orkla-format er<span class=\"_ _b\"></span> vist til slutt <span class=\"_ _3\"></span>i denne<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>noten.Segmentinformasjon 2022Orkla Orkla Merkev<span class=\"_ _8\"></span>are-Orkla FoodsConfectionery Orkla Food Consumer virksomhetenFinancialBel\u00f8p i mill.<span class=\"_ _b\"></span> NOKEurope<span class=\"_ _16b\"> </span>Orkla<span class=\"_ _b\"></span> India&amp; Snacks<span class=\"_ _151\"> </span><span class=\"wsf\">Orkla Care</span>IngredientsInvestments<span class=\"_ _b2\"> </span>HK<span class=\"_ _ed\"> </span>Elimineringerinkl. HK<span class=\"_ _257\"> </span><span class=\"ff2\">Hydro<span class=\"_ _8\"></span> Power</span>Investments<span class=\"_ _ed\"> </span>Elimineringer<span class=\"_ _15b\"> </span><span class=\"ff8\">Orkla</span>Salgsinntekter/<span class=\"_ _8\"></span>resultatNorge<span class=\"_ _c2\"> </span><span class=\"ls15 ws1f\">4 947<span class=\"_ _93\"> </span></span>-<span class=\"_ _1d0\"> </span>2 153<span class=\"_ _15b\"> </span>2 440<span class=\"_ _c9\"> </span><span class=\"ls2\">1 319<span class=\"_ _b4\"> </span>1 296<span class=\"_ _227\"> </span></span>10<span class=\"_ _93\"> </span>-<span class=\"_ _71\"> </span><span class=\"ff8 ws66\">12 165<span class=\"_ _b3\"> </span></span><span class=\"ls32\">2 677<span class=\"_ _93\"> </span></span>-<span class=\"_ _87\"> </span>-<span class=\"_ _36\"> </span><span class=\"ff8 ws3\">14 842</span>Sverige<span class=\"_ _258\"> </span><span class=\"ws3\">4 980<span class=\"_ _87\"> </span></span>-<span class=\"_ _13f\"> </span><span class=\"ws3\">1 595<span class=\"_ _13f\"> </span>1 947<span class=\"_ _1d0\"> </span><span class=\"ws17\">2 188<span class=\"_ _1bc\"> </span></span></span>200<span class=\"_ _93\"> </span>-<span class=\"_ _87\"> </span>-<span class=\"_ _50\"> </span><span class=\"ff8 ws3\">10 910<span class=\"_ _93\"> </span></span>-<span class=\"_ _87\"> </span>-<span class=\"_ _93\"> </span>-<span class=\"_ _50\"> </span><span class=\"ff8 ws3\">10 910</span>Danmark<span class=\"_ _74\"> </span><span class=\"ws3\">1 608<span class=\"_ _87\"> </span></span>-<span class=\"_ _6c\"> </span>799<span class=\"_ _1b2\"> </span>791<span class=\"_ _15b\"> </span><span class=\"ls32\">2 3<span class=\"_ _3\"></span>44<span class=\"_ _1a1\"> </span></span>91<span class=\"_ _93\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _1b8\"> </span><span class=\"ff8 ws3\">5 633<span class=\"_ _87\"> </span></span>-<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _1b8\"> </span><span class=\"ff8 ws3\">5 633</span>Finland og Island<span class=\"_ _25a\"> </span><span class=\"ws3\">1 371<span class=\"_ _259\"> </span><span class=\"ws2\">-<span class=\"_ _1d0\"> </span></span></span>1 470<span class=\"_ _6c\"> </span><span class=\"ws2\">827<span class=\"_ _1bc\"> </span>890<span class=\"_ _13f\"> </span><span class=\"ls15\">1 4<span class=\"_ _3\"></span>47<span class=\"_ _259\"> </span></span>-<span class=\"_ _259\"> </span>-<span class=\"_ _1b8\"> </span><span class=\"ff8 ws3\">6 005<span class=\"_ _87\"> </span></span>-<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _1b8\"> </span><span class=\"ff8 ws3\">6 005</span></span>Baltikum<span class=\"_ _e8\"> </span>587<span class=\"_ _259\"> </span>-<span class=\"_ _c9\"> </span><span class=\"ws17\">1 120<span class=\"_ _1c8\"> </span><span class=\"ls32 ws1f\">97<span class=\"_ _6c\"> </span></span></span>500<span class=\"_ _227\"> </span>15<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _137\"> </span><span class=\"ff8 ws3\">2 319<span class=\"_ _259\"> </span></span>-<span class=\"_ _259\"> </span>-<span class=\"_ _87\"> </span>-<span class=\"_ _13f\"> </span><span class=\"ff8 ws3\">2 319</span>\u00d8vrige Eur<span class=\"_ _8\"></span>opa<span class=\"_ _5e\"> </span><span class=\"ws3\">4 020<span class=\"_ _133\"> </span></span>7<span class=\"_ _15d\"> </span>369<span class=\"_ _13f\"> </span><span class=\"ws3\">1 800<span class=\"_ _1b8\"> </span>6<span class=\"_ _8\"></span> 845<span class=\"_ _137\"> </span>1 656<span class=\"_ _259\"> </span><span class=\"ws2\">-<span class=\"_ _259\"> </span>-<span class=\"_ _139\"> </span></span><span class=\"ff8\">14 697<span class=\"_ _87\"> </span></span><span class=\"ws2\">-<span class=\"_ _259\"> </span>-<span class=\"_ _87\"> </span>-<span class=\"_ _139\"> </span></span><span class=\"ff8\">14 697</span></span>\u00d8vrige ver<span class=\"_ _8\"></span>den<span class=\"_ _102\"> </span><span class=\"ws2\">112<span class=\"_ _137\"> </span><span class=\"ws3\">2 512<span class=\"_ _149\"> </span></span>60<span class=\"_ _6c\"> </span>555<span class=\"_ _1bc\"> </span>280<span class=\"_ _1c8\"> </span>30<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _1b8\"> </span><span class=\"ff8 ws3\">3 549<span class=\"_ _87\"> </span></span>-<span class=\"_ _259\"> </span>-<span class=\"_ _87\"> </span>-<span class=\"_ _1b8\"> </span><span class=\"ff8 ws3\">3 549</span></span>Sum eksterne<span class=\"_ _b\"></span> salgsinntekter<span class=\"_ _12e\"> </span><span class=\"ws3\">17 625<span class=\"_ _137\"> </span>2 519<span class=\"_ _b3\"> </span>7 566<span class=\"_ _b3\"> </span><span class=\"ls34 ws67\">8 4<span class=\"_ _3\"></span>57<span class=\"_ _36\"> </span></span>14 366<span class=\"_ _1b8\"> </span>4 735<span class=\"_ _1a1\"> </span><span class=\"ws2\">10<span class=\"_ _93\"> </span>-<span class=\"_ _58\"> </span></span>55 278<span class=\"_ _b4\"> </span><span class=\"ls32 ws2\">2 677<span class=\"_ _93\"> </span><span class=\"ls2\">-<span class=\"_ _93\"> </span>-<span class=\"_ _e9\"> </span></span></span>57<span class=\"_ _8\"></span> 955</span>Andre<span class=\"_ _8\"></span> driftsinntekter<span class=\"_ _18d\"> </span><span class=\"ws2\">37<span class=\"_ _81\"> </span>23<span class=\"_ _133\"> </span>5<span class=\"_ _81\"> </span>43<span class=\"_ _227\"> </span>12<span class=\"_ _171\"> </span>6<span class=\"_ _133\"> </span>2<span class=\"_ _87\"> </span>-<span class=\"_ _1b2\"> </span><span class=\"ff8\">128<span class=\"_ _1c8\"> </span></span>67<span class=\"_ _1b2\"> </span><span class=\"ls32 ws1f\">241<span class=\"_ _93\"> </span></span>-<span class=\"_ _15d\"> </span><span class=\"ff8\">436</span></span>Internsalg<span class=\"_ _92\"> </span>158<span class=\"_ _259\"> </span>-<span class=\"_ _133\"> </span>7<span class=\"_ _155\"> </span>104<span class=\"_ _1bc\"> </span>304<span class=\"_ _227\"> </span>10<span class=\"_ _6c\"> </span>753<span class=\"_ _48\"> </span><span class=\"ws3\">(1 320)<span class=\"_ _1b0\"> </span></span><span class=\"ff8\">16<span class=\"_ _259\"> </span></span>-<span class=\"_ _149\"> </span>84<span class=\"_ _1ae\"> </span>(100)<span class=\"_ _1a1\"> </span><span class=\"ff8\">0</span>Driftsinntekter<span class=\"_ _25b\"> </span><span class=\"ws3\">17 820<span class=\"_ _25c\"> </span>2 542<span class=\"_ _b4\"> </span><span class=\"ls15 ws1f\">7 57<span class=\"_ _3\"></span>8<span class=\"_ _25c\"> </span></span>8 604<span class=\"_ _36\"> </span>14 682<span class=\"_ _1d0\"> </span>4 751<span class=\"_ _6c\"> </span></span>765<span class=\"_ _143\"> </span>(1 320)<span class=\"_ _161\"> </span>55 422<span class=\"_ _1b8\"> </span><span class=\"ls18 ws2c\">2<span class=\"_ _3\"></span> 74<span class=\"_ _3\"></span>4<span class=\"_ _6c\"> </span></span>325<span class=\"_ _1ae\"> </span>(100)<span class=\"_ _1ba\"> </span><span class=\"ws3\">58 391</span>   Or<span class=\"_ _8\"></span>ganisk <span class=\"_ _8\"></span>vekst<span class=\"_ _8\"></span> (merke<span class=\"_ _b\"></span>varevirksomhet<span class=\"_ _8\"></span>en)<span class=\"_ _b4\"> </span><span class=\"ls25 ws2c\">7,2<span class=\"_ _3\"></span> %<span class=\"_ _139\"> </span></span><span class=\"ls2\">15,5<span class=\"_ _8\"></span> %<span class=\"_ _15b\"> </span>5,2 %<span class=\"_ _25c\"> </span>5,3 %<span class=\"_ _130\"> </span>20,5 %<span class=\"_ _15b\"> </span>0,6 %<span class=\"_ _241\"> </span>9,6 %</span>Driftsk<span class=\"_ _8\"></span>ostnader<span class=\"_ _25d\"> </span>(15 109)<span class=\"_ _208\"> </span>(2 182)<span class=\"_ _1ba\"> </span>(6 294)<span class=\"_ _23a\"> </span>(7 463<span class=\"_ _b\"></span>)<span class=\"_ _4e\"> </span>(13 42<span class=\"_ _8\"></span>4)<span class=\"_ _15a\"> </span><span class=\"ws3\">(4 081)<span class=\"_ _36\"> </span>(1 061)<span class=\"_ _50\"> </span>1 320<span class=\"_ _1b7\"> </span><span class=\"ff8\">(48 294)<span class=\"_ _b3\"> </span></span><span class=\"ws2\">(285)<span class=\"_ _25c\"> </span>(244)<span class=\"_ _c8\"> </span>100<span class=\"_ _1ba\"> </span></span><span class=\"ff8\">(48 723<span class=\"_ _b\"></span>)</span></span>A<span class=\"_ _8\"></span>vskrivninger<span class=\"_ _10c\"> </span>(738)<span class=\"_ _160\"> </span>(57)<span class=\"_ _1b8\"> </span>(295)<span class=\"_ _b3\"> </span>(243<span class=\"_ _b\"></span>)<span class=\"_ _b3\"> </span>(405)<span class=\"_ _b3\"> </span>(287)<span class=\"_ _1ae\"> </span>(78)<span class=\"_ _16c\"> </span>-<span class=\"_ _143\"> </span><span class=\"ff8 ws66\">(2 103<span class=\"_ _b\"></span>)<span class=\"_ _153\"> </span><span class=\"ff2 ws2\">(131)<span class=\"_ _1ae\"> </span>(23)<span class=\"_ _1b1\"> </span>-<span class=\"_ _50\"> </span></span><span class=\"ws3\">(2 257)</span></span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _c1\"> </span><span class=\"ws3\">1 973<span class=\"_ _1bc\"> </span></span>303<span class=\"_ _1bc\"> </span>989<span class=\"_ _1bc\"> </span>898<span class=\"_ _1bc\"> </span>853<span class=\"_ _1bc\"> </span>383<span class=\"_ _c8\"> </span>(374)<span class=\"_ _1b1\"> </span>-<span class=\"_ _1b8\"> </span><span class=\"ws3\">5 025<span class=\"_ _1b8\"> </span>2 328<span class=\"_ _1c8\"> </span></span>58<span class=\"_ _259\"> </span>-<span class=\"_ _c9\"> </span><span class=\"wsf\">7<span class=\"_ _8\"></span> 411</span>Andre<span class=\"_ _8\"></span> inntekter <span class=\"_ _8\"></span>og k<span class=\"_ _8\"></span>ostnader<span class=\"_ _25e\"> </span>(99)<span class=\"_ _af\"> </span>(9)<span class=\"_ _1ae\"> </span>(53<span class=\"_ _b\"></span>)<span class=\"_ _144\"> </span>(127)<span class=\"_ _1ae\"> </span>(88)<span class=\"_ _1b4\"> </span>(82)<span class=\"_ _1b4\"> </span>(60)<span class=\"_ _16c\"> </span>-<span class=\"_ _1b4\"> </span><span class=\"ff8\">(518)<span class=\"_ _227\"> </span></span>2<span class=\"_ _171\"> </span>2<span class=\"_ _259\"> </span>-<span class=\"_ _1ae\"> </span><span class=\"ff8\">(514)</span>Driftsresultat<span class=\"_ _25f\"> </span>1 87<span class=\"_ _b\"></span>4<span class=\"_ _1bc\"> </span>294<span class=\"_ _1bc\"> </span>936<span class=\"_ _152\"> </span>7<span class=\"_ _3\"></span>71<span class=\"_ _6c\"> </span>765<span class=\"_ _1b2\"> </span>301<span class=\"_ _224\"> </span>(434)<span class=\"_ _16c\"> </span>-<span class=\"_ _b3\"> </span><span class=\"ls32\">4 507<span class=\"_ _1b8\"> </span></span>2 330<span class=\"_ _149\"> </span><span class=\"ws2\">60<span class=\"_ _93\"> </span>-<span class=\"_ _b3\"> </span><span class=\"ls14 ws68\">6 8<span class=\"_ _3\"></span>97</span></span>Kontantstr<span class=\"_ _8\"></span>\u00f8mKontantstr<span class=\"_ _8\"></span>\u00f8m fra driften<span class=\"_ _13d\"> </span><span class=\"ws2\">927<span class=\"_ _1bc\"> </span>322<span class=\"_ _ee\"> </span>191<span class=\"_ _6c\"> </span>309<span class=\"_ _1b2\"> </span>216<span class=\"_ _152\"> </span>(29)<span class=\"_ _25c\"> </span>(424)<span class=\"_ _16c\"> </span>-<span class=\"_ _144\"> </span><span class=\"ff8 ws3\">1 512<span class=\"_ _15b\"> </span></span><span class=\"ls32\">2 3<span class=\"_ _3\"></span>44<span class=\"_ _1a\"> </span></span>(28)<span class=\"_ _1b1\"> </span>-<span class=\"_ _1b8\"> </span><span class=\"ff8 ws3\">3 828</span></span>   Herav<span class=\"_ _8\"></span> netto fornyelsesinvesteringer<span class=\"_ _259\"> </span><span class=\"ws2\">(655)<span class=\"_ _1ae\"> </span>(57)<span class=\"_ _b3\"> </span>(826)<span class=\"_ _b3\"> </span>(393<span class=\"_ _b\"></span>)<span class=\"_ _b3\"> </span>(425)<span class=\"_ _1b8\"> </span>(386)<span class=\"_ _1bc\"> </span>(31)<span class=\"_ _1b1\"> </span>-<span class=\"_ _236\"> </span><span class=\"ff8 ws3\">(2 773)<span class=\"_ _144\"> </span></span>(103<span class=\"_ _b\"></span>)<span class=\"_ _af\"> </span>(2)<span class=\"_ _1b1\"> </span>-<span class=\"_ _71\"> </span><span class=\"ff8 ws3\">(2 878)</span></span>Ekspansjonsinvesteringer<span class=\"_ _260\"> </span>(184)<span class=\"_ _1ae\"> </span>(23<span class=\"_ _8\"></span>)<span class=\"_ _1b4\"> </span>(26)<span class=\"_ _1ae\"> </span>(72)<span class=\"_ _1bc\"> </span>(81)<span class=\"_ _1bc\"> </span>(61)<span class=\"_ _1b1\"> </span>-<span class=\"_ _87\"> </span>-<span class=\"_ _224\"> </span>(447)<span class=\"_ _1b1\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _cb\"> </span><span class=\"ff8\">(4<span class=\"_ _3\"></span>4<span class=\"_ _8\"></span>7)</span>Anvendt kapitalNetto driftskapital<span class=\"_ _261\"> </span>3 070<span class=\"_ _99\"> </span><span class=\"ls2\">75<span class=\"_ _1bc\"> </span>355<span class=\"_ _13f\"> </span><span class=\"ws3\">1 392<span class=\"_ _25c\"> </span></span></span>2 024<span class=\"_ _15d\"> </span><span class=\"ls2\">494<span class=\"_ _1a\"> </span>(88)<span class=\"_ _16c\"> </span>-<span class=\"_ _1b8\"> </span><span class=\"ff8 ws3\">7 322<span class=\"_ _1b4\"> </span></span>(32)<span class=\"_ _1b2\"> </span>291<span class=\"_ _259\"> </span>-<span class=\"_ _262\"> </span><span class=\"ff8 ws3\">7 581</span></span>Tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _155\"> </span><span class=\"ws2\">66<span class=\"_ _227\"> </span>16<span class=\"_ _259\"> </span>-<span class=\"_ _91\"> </span>4<span class=\"_ _259\"> </span>-<span class=\"_ _1c8\"> </span>35<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _ee\"> </span><span class=\"ff8\">121<span class=\"_ _93\"> </span></span>-<span class=\"_ _25c\"> </span><span class=\"ws3\">6 033<span class=\"_ _87\"> </span></span>-<span class=\"_ _13f\"> </span><span class=\"ff8 ws66\">6 154</span></span>Immaterielle eiendeler<span class=\"_ _10a\"> </span><span class=\"ws3\">8 906<span class=\"_ _25c\"> </span>2 095<span class=\"_ _b3\"> </span>5 372<span class=\"_ _15b\"> </span></span>8 463<span class=\"_ _137\"> </span>4 196<span class=\"_ _137\"> </span>4 153<span class=\"_ _1b2\"> </span><span class=\"ws2\">421<span class=\"_ _259\"> </span>-<span class=\"_ _15a\"> </span><span class=\"ff8 ws3\">33 606<span class=\"_ _227\"> </span></span>18<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _208\"> </span><span class=\"ff8 ws3\">33 624</span></span>V<span class=\"_ _b\"></span>arige driftsmidler<span class=\"_ _194\"> </span>5<span class=\"_ _8\"></span> 399<span class=\"_ _1bc\"> </span><span class=\"ws2\">562<span class=\"_ _25c\"> </span></span>3 534<span class=\"_ _ca\"> </span>1 615<span class=\"_ _262\"> </span><span class=\"ls32 wsf\">3 1<span class=\"_ _3\"></span>77<span class=\"_ _13f\"> </span></span>1 086<span class=\"_ _6c\"> </span><span class=\"ws2\">237<span class=\"_ _259\"> </span>-<span class=\"_ _71\"> </span></span><span class=\"ff8\">15 610<span class=\"_ _cc\"> </span></span>1 901<span class=\"_ _1d0\"> </span>1 627<span class=\"_ _259\"> </span><span class=\"ws2\">-<span class=\"_ _71\"> </span><span class=\"ff8 ws66\">19 138</span></span>Netto pensjonsforpliktelser<span class=\"_ _263\"> </span>(627)<span class=\"_ _1b1\"> </span>-<span class=\"_ _1bc\"> </span>(161)<span class=\"_ _1b8\"> </span>(234)<span class=\"_ _144\"> </span>(127)<span class=\"_ _af\"> </span>(9)<span class=\"_ _1b8\"> </span>(660)<span class=\"_ _1b1\"> </span>-<span class=\"_ _25c\"> </span><span class=\"ff8 ws3\">(1 818)<span class=\"_ _1bc\"> </span></span>(12)<span class=\"_ _af\"> </span>(2)<span class=\"_ _1b1\"> </span>-<span class=\"_ _143\"> </span><span class=\"ff8 ws3\">(1 832)</span>Utsatt sk<span class=\"_ _8\"></span>att henf\u00f8rte merverdier<span class=\"_ _264\"> </span>(396)<span class=\"_ _b3\"> </span>(220)<span class=\"_ _13f\"> </span>(410)<span class=\"_ _b3\"> </span>(276)<span class=\"_ _af\"> </span>(8)<span class=\"_ _144\"> </span>(197)<span class=\"_ _1b1\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _143\"> </span><span class=\"ff8 ws3\">(1 507)<span class=\"_ _16c\"> </span></span>-<span class=\"_ _87\"> </span>-<span class=\"_ _87\"> </span>-<span class=\"_ _113\"> </span><span class=\"ff8 ws3\">(1 507)</span>Anvendt kapital<span class=\"_ _15\"> </span><span class=\"wsf\">16 418<span class=\"_ _1b8\"> </span><span class=\"ws3\">2 528<span class=\"_ _25c\"> </span>8 690<span class=\"_ _36\"> </span>10 964<span class=\"_ _25c\"> </span>9 262<span class=\"_ _1b8\"> </span>5 562<span class=\"_ _152\"> </span></span></span>(90)<span class=\"_ _16c\"> </span>-<span class=\"_ _15a\"> </span>53 334<span class=\"_ _1d0\"> </span>1 875<span class=\"_ _b3\"> </span>7<span class=\"_ _8\"></span> 949<span class=\"_ _93\"> </span><span class=\"ws2\">-<span class=\"_ _139\"> </span><span class=\"ws66\">63 158</span></span>N\u00f8kkeltallDriftsmargin EBIT<span class=\"_ _b\"></span> (adj.)<span class=\"_ _265\"> </span>11,1 %<span class=\"_ _236\"> </span>11,9 %<span class=\"_ _48\"> </span>13,1 %<span class=\"_ _139\"> </span>10,4 %<span class=\"_ _b3\"> </span>5,8 %<span class=\"_ _262\"> </span>8,1 %<span class=\"_ _1b1\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _1b4\"> </span><span class=\"ff8\">9,1 %<span class=\"_ _208\"> </span></span>84,8 %<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _7e\"> </span><span class=\"ff8\">12,7<span class=\"_ _8\"></span> %</span>Antall \u00e5rsverk pr<span class=\"_ _b\"></span>. <span class=\"_ _8\"></span>31.12.<span class=\"_ _266\"> </span><span class=\"ws3\">5 715<span class=\"_ _13f\"> </span>3 318<span class=\"_ _137\"> </span>2 681<span class=\"_ _1b8\"> </span>2 225<span class=\"_ _25c\"> </span>3 959<span class=\"_ _ca\"> </span>1 210<span class=\"_ _c9\"> </span></span>437<span class=\"_ _259\"> </span>-<span class=\"_ _1b8\"> </span><span class=\"ff8 ws3\">19 545<span class=\"_ _81\"> </span></span>40<span class=\"_ _1b1\"> </span>11<span class=\"_ _93\"> </span>-<span class=\"_ _36\"> </span><span class=\"ff8 ws3\">19 596</span>Segmentinformasjon 2021Orkla Orkla Merkev<span class=\"_ _8\"></span>are-Orkla FoodsConfectionery Orkla Food Consumer virksomhetenFinancialBel\u00f8p i mill.<span class=\"_ _b\"></span> NOKEurope<span class=\"_ _16b\"> </span>Orkla<span class=\"_ _b\"></span> India&amp; Snacks<span class=\"_ _151\"> </span><span class=\"wsf\">Orkla Care</span>IngredientsInvestments<span class=\"_ _b2\"> </span>HK<span class=\"_ _ed\"> </span>Elimineringerinkl. HK<span class=\"_ _257\"> </span><span class=\"ff2\">Hydro<span class=\"_ _8\"></span> Power</span>Investments<span class=\"_ _ed\"> </span>Elimineringer<span class=\"_ _15b\"> </span><span class=\"ff8\">Orkla</span>Salgsinntekter/<span class=\"_ _8\"></span>resultatNorge<span class=\"_ _6a\"> </span><span class=\"ws3\">4 856<span class=\"_ _259\"> </span></span>-<span class=\"_ _13f\"> </span><span class=\"ws3\">2 201<span class=\"_ _137\"> </span><span class=\"wsf\">2 418<span class=\"_ _13f\"> </span></span>1 226<span class=\"_ _13f\"> </span>1 305<span class=\"_ _171\"> </span></span>6<span class=\"_ _259\"> </span>-<span class=\"_ _71\"> </span><span class=\"ff8 ws3\">12 012<span class=\"_ _c9\"> </span></span><span class=\"ws17\">1 138<span class=\"_ _87\"> </span></span>-<span class=\"_ _259\"> </span>-<span class=\"_ _236\"> </span><span class=\"ff8 ws66\">13 150</span>Sverige<span class=\"_ _e1\"> </span><span class=\"ws3\">4 855<span class=\"_ _259\"> </span></span>-<span class=\"_ _ca\"> </span><span class=\"ws3\">1 521<span class=\"_ _ca\"> </span>1 681<span class=\"_ _137\"> </span>1 954<span class=\"_ _b2\"> </span></span>211<span class=\"_ _133\"> </span>0<span class=\"_ _87\"> </span>-<span class=\"_ _139\"> </span><span class=\"ff8 ws3\">10 222<span class=\"_ _87\"> </span></span>-<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _36\"> </span><span class=\"ff8 ws3\">10 222</span>Danmark<span class=\"_ _267\"> </span><span class=\"wsf\">1 438<span class=\"_ _259\"> </span></span>-<span class=\"_ _152\"> </span>713<span class=\"_ _15d\"> </span>684<span class=\"_ _ca\"> </span><span class=\"ws3\">1 914<span class=\"_ _149\"> </span></span>98<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _b3\"> </span><span class=\"ff8 ls34 ws4c\">4 847<span class=\"_ _259\"> </span></span>-<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _b3\"> </span><span class=\"ff8 ls34 ws4c\">4 847</span>Finland og Island<span class=\"_ _268\"> </span>1 138<span class=\"_ _259\"> </span><span class=\"ws2\">-<span class=\"_ _1d0\"> </span><span class=\"ws3\">1 372<span class=\"_ _152\"> </span></span>715<span class=\"_ _6c\"> </span>738<span class=\"_ _13f\"> </span><span class=\"ws3\">1 352<span class=\"_ _259\"> </span></span>-<span class=\"_ _259\"> </span>-<span class=\"_ _13f\"> </span><span class=\"ff8 ws3\">5 315<span class=\"_ _259\"> </span></span>-<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _13f\"> </span><span class=\"ff8 ws3\">5 315</span></span>Baltikum<span class=\"_ _225\"> </span>559<span class=\"_ _93\"> </span>-<span class=\"_ _1e0\"> </span><span class=\"ws17\">1 101<span class=\"_ _1c8\"> </span></span>90<span class=\"_ _1bc\"> </span>385<span class=\"_ _227\"> </span>15<span class=\"_ _93\"> </span>-<span class=\"_ _87\"> </span>-<span class=\"_ _1d0\"> </span><span class=\"ff8 ws66\">2 150<span class=\"_ _259\"> </span></span>-<span class=\"_ _87\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _1d0\"> </span><span class=\"ff8 ws66\">2 150</span>\u00d8vrige Eur<span class=\"_ _8\"></span>opa<span class=\"_ _269\"> </span><span class=\"ls32\">3 77<span class=\"_ _3\"></span>2<span class=\"_ _87\"> </span></span>-<span class=\"_ _1bc\"> </span>346<span class=\"_ _ca\"> </span><span class=\"ws17\">1 162<span class=\"_ _13f\"> </span><span class=\"ws3\">5 381<span class=\"_ _c9\"> </span></span>1 182<span class=\"_ _149\"> </span></span>23<span class=\"_ _93\"> </span>-<span class=\"_ _50\"> </span><span class=\"ff8 ws3\">11 866<span class=\"_ _259\"> </span></span>-<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _50\"> </span><span class=\"ff8 ws3\">11 866</span>\u00d8vrige ver<span class=\"_ _8\"></span>den<span class=\"_ _26a\"> </span><span class=\"ws2\">123<span class=\"_ _13f\"> </span><span class=\"ws3\">1 853<span class=\"_ _149\"> </span></span>65<span class=\"_ _6c\"> </span><span class=\"ls15 ws19\">47<span class=\"_ _3\"></span>2<span class=\"_ _b2\"> </span></span>113<span class=\"_ _1c8\"> </span>22<span class=\"_ _227\"> </span>10<span class=\"_ _259\"> </span>-<span class=\"_ _1b8\"> </span><span class=\"ff8 ws3\">2 658<span class=\"_ _259\"> </span></span>-<span class=\"_ _259\"> </span>-<span class=\"_ _87\"> </span>-<span class=\"_ _1b8\"> </span><span class=\"ff8 ws3\">2 658</span></span>Sum eksterne<span class=\"_ _b\"></span> salgsinntekter<span class=\"_ _118\"> </span><span class=\"ws3\">16<span class=\"_ _8\"></span> 7<span class=\"_ _b\"></span>41<span class=\"_ _1d0\"> </span>1 853<span class=\"_ _1d0\"> </span>7 319<span class=\"_ _b3\"> </span>7 222<span class=\"_ _b3\"> </span>11 711<span class=\"_ _13f\"> </span><span class=\"ws66\">4 185<span class=\"_ _1c8\"> </span><span class=\"ws2\">39<span class=\"_ _259\"> </span>-<span class=\"_ _58\"> </span><span class=\"ls32\">49 070<span class=\"_ _c9\"> </span></span></span>1 138<span class=\"_ _259\"> </span><span class=\"ws2\">-<span class=\"_ _93\"> </span>-<span class=\"_ _208\"> </span></span></span>50 208</span>Andre<span class=\"_ _8\"></span> driftsinntekter<span class=\"_ _26b\"> </span><span class=\"ws2\">32<span class=\"_ _1a1\"> </span>16<span class=\"_ _171\"> </span>9<span class=\"_ _1c8\"> </span>68<span class=\"_ _1c8\"> </span>20<span class=\"_ _1b1\"> </span>11<span class=\"_ _133\"> </span>5<span class=\"_ _87\"> </span>-<span class=\"_ _ee\"> </span><span class=\"ff8\">161<span class=\"_ _1c8\"> </span></span>39<span class=\"_ _149\"> </span>33<span class=\"_ _93\"> </span>-<span class=\"_ _1bc\"> </span><span class=\"ff8\">233</span></span>Internsalg<span class=\"_ _258\"> </span>118<span class=\"_ _259\"> </span>-<span class=\"_ _171\"> </span>9<span class=\"_ _149\"> </span>99<span class=\"_ _1b2\"> </span>281<span class=\"_ _133\"> </span>9<span class=\"_ _1bc\"> </span>637<span class=\"_ _25c\"> </span><span class=\"ws17\">(1 142)<span class=\"_ _1af\"> </span></span><span class=\"ff8\">11<span class=\"_ _133\"> </span></span>0<span class=\"_ _99\"> </span><span class=\"ls36 ws3\">77<span class=\"_ _152\"> </span></span>(88)<span class=\"_ _16c\"> </span><span class=\"ff8\">-</span>Driftsinntekter<span class=\"_ _26c\"> </span>16 891<span class=\"_ _137\"> </span>1 869<span class=\"_ _b4\"> </span>7 337<span class=\"_ _b3\"> </span>7<span class=\"_ _b\"></span> 389<span class=\"_ _71\"> </span>12 012<span class=\"_ _1b8\"> </span>4 205<span class=\"_ _155\"> </span>681<span class=\"_ _1b8\"> </span><span class=\"ws66\">(1 142)<span class=\"_ _1a4\"> </span></span>49 242<span class=\"_ _153\"> </span>1 177<span class=\"_ _1b0\"> </span><span class=\"ws2\">110<span class=\"_ _ee\"> </span>(88)<span class=\"_ _14a\"> </span><span class=\"wsf\">50 441</span></span>   Or<span class=\"_ _8\"></span>ganisk <span class=\"_ _8\"></span>vekst<span class=\"_ _8\"></span> (merke<span class=\"_ _b\"></span>varevirksomhet<span class=\"_ _8\"></span>en)<span class=\"_ _137\"> </span><span class=\"ls2\">1,4 %<span class=\"_ _25c\"> </span><span class=\"ls25 ws2c\">6<span class=\"_ _3\"></span>,7 %<span class=\"_ _113\"> </span></span>3,4 %<span class=\"_ _15b\"> </span>2,3 %<span class=\"_ _58\"> </span>10,4 %<span class=\"_ _143\"> </span>4,8 %<span class=\"_ _188\"> </span>4,3 %</span>Driftsk<span class=\"_ _8\"></span>ostnader<span class=\"_ _132\"> </span><span class=\"ws3\">(13 950)<span class=\"_ _130\"> </span>(1 590)<span class=\"_ _208\"> </span>(5 913)<span class=\"_ _36\"> </span><span class=\"ws17\">(6 121)<span class=\"_ _52\"> </span></span>(10 975)<span class=\"_ _15a\"> </span>(3 512)<span class=\"_ _25c\"> </span></span>(969)<span class=\"_ _15b\"> </span>1 142<span class=\"_ _23a\"> </span><span class=\"ff8 ws3\">(41 888)<span class=\"_ _b3\"> </span></span>(338)<span class=\"_ _1bc\"> </span>(71)<span class=\"_ _1b2\"> </span>88<span class=\"_ _1b7\"> </span><span class=\"ff8 ws3\">(42 209)</span>A<span class=\"_ _8\"></span>vskrivninger<span class=\"_ _114\"> </span>(698)<span class=\"_ _1bc\"> </span>(51)<span class=\"_ _c9\"> </span>(311)<span class=\"_ _b3\"> </span>(202)<span class=\"_ _13f\"> </span>(391)<span class=\"_ _1d0\"> </span>(195)<span class=\"_ _160\"> </span>(73)<span class=\"_ _1b1\"> </span>-<span class=\"_ _15b\"> </span><span class=\"ff8 ws3\">(1 921)<span class=\"_ _144\"> </span></span>(137)<span class=\"_ _1b4\"> </span>(29)<span class=\"_ _1b1\"> </span>-<span class=\"_ _71\"> </span><span class=\"ff8 ws3\">(2 087)</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _26d\"> </span><span class=\"ls32\">2 243<span class=\"_ _6c\"> </span></span>228<span class=\"_ _cb\"> </span><span class=\"ws66\">1 113<span class=\"_ _13f\"> </span><span class=\"ws3\">1 066<span class=\"_ _1bc\"> </span></span></span>646<span class=\"_ _15d\"> </span>498<span class=\"_ _1ae\"> </span>(361)<span class=\"_ _16c\"> </span>-<span class=\"_ _25c\"> </span><span class=\"wsf\">5 433<span class=\"_ _6c\"> </span></span>702<span class=\"_ _227\"> </span>10<span class=\"_ _93\"> </span>-<span class=\"_ _137\"> </span><span class=\"ws66\">6 145</span>Andre<span class=\"_ _8\"></span> inntekter <span class=\"_ _8\"></span>og k<span class=\"_ _8\"></span>ostnader<span class=\"_ _19f\"> </span>(261)<span class=\"_ _1bc\"> </span>(13)<span class=\"_ _1b4\"> </span>(55)<span class=\"_ _1b4\"> </span>(32)<span class=\"_ _1bc\"> </span>(21)<span class=\"_ _1b4\"> </span>(39)<span class=\"_ _1a1\"> </span>5<span class=\"_ _259\"> </span>-<span class=\"_ _1b4\"> </span><span class=\"ff8\">(416)<span class=\"_ _16c\"> </span></span>-<span class=\"_ _f9\"> </span>1<span class=\"_ _259\"> </span>-<span class=\"_ _1ae\"> </span><span class=\"ff8\">(415)</span>Driftsresultat<span class=\"_ _9f\"> </span><span class=\"ws3\">1 982<span class=\"_ _1b2\"> </span></span>215<span class=\"_ _137\"> </span><span class=\"ws3\">1 058<span class=\"_ _137\"> </span>1 034<span class=\"_ _6c\"> </span></span>625<span class=\"_ _1bc\"> </span>459<span class=\"_ _cb\"> </span>(356)<span class=\"_ _16c\"> </span>-<span class=\"_ _1d0\"> </span><span class=\"ws3\">5 017<span class=\"_ _6c\"> </span></span>702<span class=\"_ _84\"> </span>11<span class=\"_ _93\"> </span>-<span class=\"_ _b3\"> </span><span class=\"ws3\">5 730</span>Kontantstr<span class=\"_ _8\"></span>\u00f8mKontantstr<span class=\"_ _8\"></span>\u00f8m fra driften<span class=\"_ _fc\"> </span><span class=\"ws3\">1 628<span class=\"_ _1bc\"> </span><span class=\"ls32 ws1f\">240<span class=\"_ _1b2\"> </span></span><span class=\"ws2\">591<span class=\"_ _1bc\"> </span>834<span class=\"_ _1c3\"> </span>469<span class=\"_ _1bc\"> </span>286<span class=\"_ _1e0\"> </span>(297)<span class=\"_ _1b1\"> </span>-<span class=\"_ _1d0\"> </span></span><span class=\"ff8\">3 751<span class=\"_ _6c\"> </span></span><span class=\"ws2\">789<span class=\"_ _ee\"> </span>(97)<span class=\"_ _1b1\"> </span>-<span class=\"_ _15b\"> </span></span><span class=\"ff8 ls32\">4 44<span class=\"_ _3\"></span>3</span></span>   Herav<span class=\"_ _8\"></span> netto fornyelsesinvesteringer<span class=\"_ _87\"> </span><span class=\"ws2\">(658)<span class=\"_ _c8\"> </span>(66)<span class=\"_ _153\"> </span>(811)<span class=\"_ _b4\"> </span>(27<span class=\"_ _b\"></span>4)<span class=\"_ _b3\"> </span>(487)<span class=\"_ _b3\"> </span>(285)<span class=\"_ _c7\"> </span>(44)<span class=\"_ _16c\"> </span>-<span class=\"_ _7e\"> </span><span class=\"ff8 ws3\">(2 625)<span class=\"_ _13f\"> </span></span>(100)<span class=\"_ _af\"> </span>(9)<span class=\"_ _1b1\"> </span>-<span class=\"_ _50\"> </span><span class=\"ff8 ws3\">(2 734)</span></span>Ekspansjonsinvesteringer<span class=\"_ _260\"> </span>(231)<span class=\"_ _1b1\"> </span>-<span class=\"_ _1a\"> </span>(23)<span class=\"_ _1ae\"> </span>(37)<span class=\"_ _1d0\"> </span>(179)<span class=\"_ _1bc\"> </span>(16)<span class=\"_ _1b1\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _153\"> </span>(486)<span class=\"_ _16c\"> </span>-<span class=\"_ _87\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _224\"> </span><span class=\"ff8\">(486)</span>Anvendt kapitalNetto driftskapital<span class=\"_ _26b\"> </span><span class=\"ws3\">1 963<span class=\"_ _1c8\"> </span><span class=\"ws2\">98<span class=\"_ _b2\"> </span>181<span class=\"_ _1bc\"> </span>959<span class=\"_ _ca\"> </span><span class=\"ws17\">1 199<span class=\"_ _1b2\"> </span></span>198<span class=\"_ _160\"> </span>(17<span class=\"_ _3\"></span>7)<span class=\"_ _1b1\"> </span>-<span class=\"_ _b4\"> </span></span></span><span class=\"ff8\">4 421<span class=\"_ _1b4\"> </span></span><span class=\"ws2\">(43)<span class=\"_ _1b2\"> </span>183<span class=\"_ _259\"> </span>-<span class=\"_ _137\"> </span><span class=\"ff8 ws3\">4 561</span></span>Tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _1b2\"> </span><span class=\"ws2\">70<span class=\"_ _227\"> </span>15<span class=\"_ _87\"> </span>-<span class=\"_ _133\"> </span>3<span class=\"_ _87\"> </span>-<span class=\"_ _1c8\"> </span>32<span class=\"_ _259\"> </span>-<span class=\"_ _87\"> </span>-<span class=\"_ _1b2\"> </span><span class=\"ff8\">120<span class=\"_ _259\"> </span></span>-<span class=\"_ _13f\"> </span><span class=\"ws3\">5 212<span class=\"_ _259\"> </span></span>-<span class=\"_ _1b8\"> </span><span class=\"ff8 ws3\">5 332</span></span>Immaterielle eiendeler<span class=\"_ _6d\"> </span><span class=\"ws3\">8 812<span class=\"_ _25c\"> </span>2 084<span class=\"_ _25c\"> </span>5 206<span class=\"_ _1b8\"> </span>7 660<span class=\"_ _25c\"> </span>2 625<span class=\"_ _1b8\"> </span>3 700<span class=\"_ _1c3\"> </span><span class=\"ws2\">449<span class=\"_ _93\"> </span>-<span class=\"_ _208\"> </span></span><span class=\"ff8\">30 536<span class=\"_ _1a1\"> </span></span><span class=\"ws2\">18<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _208\"> </span></span><span class=\"ff8\">30 554</span></span>V<span class=\"_ _b\"></span>arige driftsmidler<span class=\"_ _fd\"> </span>5 204<span class=\"_ _1bc\"> </span><span class=\"ws2\">538<span class=\"_ _25c\"> </span></span>2 894<span class=\"_ _13f\"> </span>1 220<span class=\"_ _b3\"> </span>2 727<span class=\"_ _137\"> </span>1 009<span class=\"_ _1bc\"> </span><span class=\"ls32 ws1f\">243<span class=\"_ _93\"> </span></span><span class=\"ws2\">-<span class=\"_ _139\"> </span></span><span class=\"ff8\">13<span class=\"_ _8\"></span> 835<span class=\"_ _137\"> </span><span class=\"ff2\">1 935<span class=\"_ _13f\"> </span>1 688<span class=\"_ _93\"> </span><span class=\"ws2\">-<span class=\"_ _139\"> </span></span></span><span class=\"wsf\">17 458</span></span>Netto pensjonsforpliktelser<span class=\"_ _17f\"> </span>(921)<span class=\"_ _1b1\"> </span>-<span class=\"_ _c9\"> </span>(244)<span class=\"_ _1b8\"> </span>(334)<span class=\"_ _262\"> </span>(189)<span class=\"_ _1bc\"> </span>(10)<span class=\"_ _1b8\"> </span>(692)<span class=\"_ _1b1\"> </span>-<span class=\"_ _7e\"> </span><span class=\"ff8 ws3\">(2 390)<span class=\"_ _15d\"> </span></span>(16)<span class=\"_ _af\"> </span>(2)<span class=\"_ _16c\"> </span>-<span class=\"_ _7e\"> </span><span class=\"ff8 wsf\">(2<span class=\"_ _8\"></span> 408)</span>Utsatt sk<span class=\"_ _8\"></span>att henf\u00f8rte merverdier<span class=\"_ _264\"> </span>(388)<span class=\"_ _262\"> </span>(218)<span class=\"_ _b3\"> </span>(398)<span class=\"_ _1b8\"> </span>(239)<span class=\"_ _1bc\"> </span>(10)<span class=\"_ _262\"> </span>(179)<span class=\"_ _1b1\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _48\"> </span><span class=\"ff8 wsf\">(1 432)<span class=\"_ _1b1\"> </span></span>-<span class=\"_ _67\"> </span>(4)<span class=\"_ _1b1\"> </span>-<span class=\"_ _236\"> </span><span class=\"ff8 wsf\">(1 436)</span>Anvendt kapital<span class=\"_ _132\"> </span><span class=\"ws3\">14 7<span class=\"_ _b\"></span>40<span class=\"_ _262\"> </span>2 517<span class=\"_ _1b8\"> </span>7 639<span class=\"_ _25c\"> </span>9 269<span class=\"_ _25c\"> </span>6 352<span class=\"_ _b3\"> </span>4 750<span class=\"_ _160\"> </span><span class=\"ws2\">(177)<span class=\"_ _16c\"> </span>-<span class=\"_ _15a\"> </span></span>45 090<span class=\"_ _b4\"> </span>1 894<span class=\"_ _13f\"> </span><span class=\"ls15 ws1f\">7 07<span class=\"_ _3\"></span>7<span class=\"_ _93\"> </span></span><span class=\"ws2\">-<span class=\"_ _36\"> </span></span>54 061</span>N\u00f8kkeltallDriftsmargin EBIT<span class=\"_ _b\"></span> (adj.)<span class=\"_ _26e\"> </span>13,3 %<span class=\"_ _7e\"> </span>12,2<span class=\"_ _8\"></span> %<span class=\"_ _7e\"> </span>15,2 %<span class=\"_ _36\"> </span>14,4 %<span class=\"_ _1b8\"> </span>5,4 %<span class=\"_ _48\"> </span>11,8 %<span class=\"_ _259\"> </span>-<span class=\"_ _66\"> </span><span class=\"ff8\">11,0 %<span class=\"_ _208\"> </span></span>59,6 %<span class=\"_ _259\"> </span>-<span class=\"_ _259\"> </span>-<span class=\"_ _139\"> </span><span class=\"ff8\">12,2 %</span>Antall \u00e5rsverk pr<span class=\"_ _b\"></span>. <span class=\"_ _8\"></span>31.12.<span class=\"_ _6d\"> </span><span class=\"ws3\">6 295<span class=\"_ _1b8\"> </span>3 733<span class=\"_ _13f\"> </span>2 818<span class=\"_ _262\"> </span><span class=\"ws17\">2 137<span class=\"_ _b3\"> </span></span></span><span class=\"ls32\">3 907<span class=\"_ _1d0\"> </span></span><span class=\"ws3\">1 527<span class=\"_ _6c\"> </span></span>367<span class=\"_ _1b1\"> </span>-<span class=\"_ _113\"> </span><span class=\"ff8 ws3\">20 784<span class=\"_ _81\"> </span></span>42<span class=\"_ _227\"> </span>13<span class=\"_ _259\"> </span>-<span class=\"_ _208\"> </span><span class=\"ff8 ws3\">20 839</span>Kontantstr<span class=\"_ _b\"></span>\u00f8m <span class=\"_ _3\"></span>i Orkla-format<span class=\"_ _279\"> </span>Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Kontantstr<span class=\"_ _b\"></span>\u00f8m fra merk<span class=\"_ _b\"></span>evarevirk<span class=\"_ _b\"></span>somheten inkl. HK <span class=\"_ _a8\"> </span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _26f\"> </span><span class=\"wse\">5 025<span class=\"_ _15a\"> </span><span class=\"wsc\">5 433</span></span> A<span class=\"_ _b\"></span>vskrivninger<span class=\"_ _270\"> </span><span class=\"wse\">2 096<span class=\"_ _139\"> </span>1 92<span class=\"_ _8\"></span>4</span> <span class=\"_ _271\"> </span>Endring net<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> driftskapital<span class=\"_ _272\"> </span>(2 415)<span class=\"_ _15a\"> </span><span class=\"ws2\">(456)</span> <span class=\"_ _a8\"> </span>Net<span class=\"_ _3\"></span>to<span class=\"_ _b\"></span> fornyelsesinvesteringer<span class=\"_ _273\"> </span>(2 773<span class=\"_ _b\"></span>)<span class=\"_ _274\"> </span>(2 625) <span class=\"_ _a8\"> </span>Kontantstr<span class=\"_ _8\"></span>\u00f8m fra driften (adj.)<span class=\"_ _18d\"> </span><span class=\"ff8 wse\">1 933<span class=\"_ _208\"> </span>4 276</span>Kontanteff<span class=\"_ _b\"></span>ekt av <span class=\"_ _b\"></span>\u00abAndre inntekter\u00bb<span class=\"_ _b\"></span> og  (421)<span class=\"_ _58\"> </span>(525)\u00abAndre<span class=\"_ _b\"></span> kostnader\u00bb<span class=\"_ _b\"></span> samt pensjonerKontantstr<span class=\"_ _b\"></span>\u00f8m <span class=\"_ _3\"></span>fra<span class=\"_ _b\"></span> driften <span class=\"_ _3\"></span>merk<span class=\"_ _8\"></span>evar<span class=\"_ _8\"></span>evirksomheten 1 512<span class=\"_ _50\"> </span>3 751inkl. HKKontantstr<span class=\"_ _b\"></span>\u00f8m <span class=\"_ _3\"></span>fra<span class=\"_ _b\"></span> driften <span class=\"_ _3\"></span><span class=\"ws2\"> </span>2 316<span class=\"_ _224\"> </span><span class=\"ws2\">692</span>Industrial &amp; Financial InvestmentsBetalte sk<span class=\"_ _b\"></span>at<span class=\"_ _3\"></span>ter<span class=\"_ _275\"> </span>(1 400)<span class=\"_ _e9\"> </span><span class=\"ws2\">(907)</span>Mottatte utbyt<span class=\"_ _3\"></span>ter<span class=\"_ _f\"></span>, finansielle<span class=\"_ _b\"></span> poster <span class=\"_ _8\"></span>og  (63<span class=\"_ _b\"></span>)<span class=\"_ _ca\"> </span>139andre<span class=\"_ _b\"></span> betalingerKontantstr<span class=\"_ _b\"></span>\u00f8m f\u00f8r kapitaltransak<span class=\"_ _b\"></span>sjoner<span class=\"_ _ac\"> </span><span class=\"ff8\">2 365<span class=\"_ _e9\"> </span>3 675</span>Betalte utbytter <span class=\"_ _b\"></span>og kj\u00f8p/salg <span class=\"_ _b\"></span>egne aksjer<span class=\"_ _242\"> </span><span class=\"wse\">(3 004)<span class=\"_ _13a\"> </span><span class=\"ws25\">(3 130)</span></span>Kontantstr<span class=\"_ _b\"></span>\u00f8m <span class=\"_ _3\"></span>f\u00f8r<span class=\"_ _b\"></span> ekspansjon<span class=\"_ _272\"> </span><span class=\"ff8 ws2\">(639)<span class=\"_ _b3\"> </span>545</span>Ekspansjonsinvesteringer<span class=\"_ _74\"> </span>(447)<span class=\"_ _15a\"> </span>(486)Salg av selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(<span class=\"_ _b\"></span>enterprise value)<span class=\"_ _276\"> </span><span class=\"ws2\">132<span class=\"_ _1a6\"> </span>0</span>Kj\u00f8p av selsk<span class=\"_ _b\"></span>aper (enterprise<span class=\"_ _b\"></span> value)<span class=\"_ _9c\"> </span><span class=\"wse\">(3 099)<span class=\"_ _62\"> </span>(7<span class=\"_ _8\"></span> 030)</span>Netto k<span class=\"_ _b\"></span>ontantstr\u00f8m<span class=\"_ _b6\"> </span><span class=\"ff8 wse\">(4 053<span class=\"_ _b\"></span>)<span class=\"_ _73\"> </span>(6 9<span class=\"_ _b\"></span>71)</span>V<span class=\"_ _b\"></span>alutaeffekt netto r<span class=\"_ _b\"></span>enteb\u00e6rende <span class=\"_ _b\"></span>gjeld<span class=\"_ _177\"> </span>(377)<span class=\"_ _b4\"> </span>593Endring netto renteb\u00e6r<span class=\"_ _b\"></span>ende gjeld<span class=\"_ _103\"> </span><span class=\"ff8 wsc\">4 430<span class=\"_ _e9\"> </span><span class=\"wse\">6 378</span></span>Netto renteb\u00e6rende<span class=\"_ _b\"></span> gjeld<span class=\"_ _26d\"> </span><span class=\"ff8 ws29\">17<span class=\"_ _b\"></span> 188<span class=\"_ _1a4\"> </span><span class=\"wse\">12 758</span></span><span class=\"ws2\">A<span class=\"_ _b\"></span>vstemming operasjonelle<span class=\"_ _b\"></span> aktiviteter IFRS<span class=\"_ _b\"></span> kontantstr<span class=\"_ _8\"></span>\u00f8m mot  </span>k<span class=\"_ _8\"></span>ontantstr\u00f8m Orkla-f<span class=\"_ _8\"></span>ormatBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Kontantstr<span class=\"_ _b\"></span>\u00f8m <span class=\"_ _3\"></span>fra<span class=\"_ _b\"></span> operasjonelle aktiviteter <span class=\"ws2\"> </span>5 230<span class=\"_ _15a\"> </span>6 353IFRS<span class=\"_ _b\"></span> kontantstr<span class=\"_ _b\"></span>\u00f8mPos<span class=\"_ _b\"></span>ter <span class=\"_ _b\"></span>som ikke<span class=\"_ _b\"></span> er inkludert i <span class=\"_ _b\"></span>operasjonelle aktivite<span class=\"_ _b\"></span>ter:Netto fornyelsesinvesteringer<span class=\"_ _b\"></span> (2 773<span class=\"_ _b\"></span>)<span class=\"_ _274\"> </span>(2 625)merk<span class=\"_ _b\"></span>evarevirksomheten inkl.<span class=\"_ _b\"></span> HKNetto fornyelsesinvesteringer<span class=\"_ _b\"></span> <span class=\"ws2\"> </span>(105)<span class=\"_ _7e\"> </span>(109)Industrial &amp; Financial InvestmentsAndre<span class=\"_ _b\"></span> betalinger<span class=\"_ _277\"> </span>13<span class=\"_ _1af\"> </span>56Kontantstr<span class=\"_ _b\"></span>\u00f8m f\u00f8r k<span class=\"_ _b\"></span>apitaltransaksjoner<span class=\"_ _b\"></span> i 2 365<span class=\"_ _208\"> </span>3 675k<span class=\"_ _b\"></span>ontantstr\u00f8m Orkla-formatA<span class=\"_ _b\"></span>vstemming kontanter<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og k<span class=\"_ _8\"></span>ontantekvivalenter<span class=\"_ _8\"></span> mot  netto renteb\u00e6rende<span class=\"_ _b\"></span> gjeld <span class=\"_ _3\"></span>i Orkla-formatBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Endring k<span class=\"_ _b\"></span>ontanter og k<span class=\"_ _b\"></span>ontantekvivalenter<span class=\"_ _b\"></span>  (375)<span class=\"_ _161\"> </span><span class=\"wse\">2 086</span>IFRS<span class=\"_ _b\"></span> kontantstr<span class=\"_ _b\"></span>\u00f8mEndring netto renteb\u00e6r<span class=\"_ _b\"></span>ende gjeld  3 663<span class=\"_ _130\"> </span>3 099IFRS<span class=\"_ _b\"></span> kontantstr<span class=\"_ _b\"></span>\u00f8mNetto renteb\u00e6rende<span class=\"_ _b\"></span> gjeld <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>kj\u00f8pte<span class=\"_ _b\"></span> og solgte <span class=\"ws2\"> </span>1<span class=\"_ _3\"></span>74<span class=\"_ _113\"> </span><span class=\"ls2 wse\">1 219</span>selskaperRenteb\u00e6rende<span class=\"_ _b\"></span> gjeld nye<span class=\"_ _b\"></span> leieav<span class=\"_ _3\"></span>taler<span class=\"_ _195\"> </span>548<span class=\"_ _1ae\"> </span>614T<span class=\"_ _b\"></span>otal valutaeffekt<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>netto renteb\u00e6rende<span class=\"_ _8\"></span> gjeld<span class=\"_ _12d\"> </span><span class=\"ws2\">377<span class=\"_ _15b\"> </span>(593<span class=\"_ _8\"></span>)</span>V<span class=\"_ _b\"></span>alutaeffekt k<span class=\"_ _b\"></span>ontanter <span class=\"_ _b\"></span>og kontantekvivalenter<span class=\"_ _278\"> </span>43<span class=\"_ _160\"> </span>(47)Endring net<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> renteb\u00e6rende<span class=\"_ _8\"></span> gjeld Orkla-format<span class=\"_ _1b0\"> </span>4 430<span class=\"_ _208\"> </span><span class=\"wse\">6 378</span>Not<span class=\"_ _8\"></span>e 8 Geografisk f<span class=\"_ _f\"></span>ord<span class=\"_ _b\"></span>el<span class=\"_ _3\"></span>ing a<span class=\"_ _b\"></span>v an<span class=\"_ _8\"></span>v<span class=\"_ _b\"></span>end<span class=\"_ _b\"></span>t kapi<span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>al, inv<span class=\"_ _f\"></span>estering<span class=\"_ _8\"></span>er o<span class=\"_ _8\"></span>g antal<span class=\"_ _3\"></span>l \u00e5rsv<span class=\"_ _b\"></span>er<span class=\"_ _8\"></span>k                           Anvendt<span class=\"_ _8\"></span> kapital<span class=\"_ _1c8\"> </span>                           Investeringer\ue61d<span class=\"_ _16c\"> </span>                           <span class=\"_ _8\"></span>Antall \u00e5rsverkBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _1f1\"> </span>2022<span class=\"_ _8d\"> </span>2021<span class=\"_ _f3\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _9b\"> </span>2022<span class=\"_ _38\"> </span>2021Norge<span class=\"_ _27a\"> </span><span class=\"ls11 wsc\">24 156<span class=\"_ _1bc\"> </span></span><span class=\"ws25\">22 127<span class=\"_ _f3\"> </span></span>736<span class=\"_ _1a9\"> </span><span class=\"ls13 ws15\">8<span class=\"_ _3\"></span>57<span class=\"_ _f9\"> </span></span><span class=\"wse\">2 667<span class=\"_ _67\"> </span>2 854</span>Sverige<span class=\"_ _1eb\"> </span><span class=\"ls13\">8<span class=\"_ _3\"></span> 479<span class=\"_ _1a1\"> </span></span><span class=\"wse\">7<span class=\"_ _b\"></span> 631<span class=\"_ _f3\"> </span><span class=\"ws2\">633<span class=\"_ _8f\"> </span>493<span class=\"_ _1a6\"> </span></span>3 048<span class=\"_ _f0\"> </span>3 305</span>Danmark<span class=\"_ _1f0\"> </span><span class=\"ls11\">6 7<span class=\"_ _3\"></span>79<span class=\"_ _99\"> </span></span><span class=\"wse\">5 891<span class=\"_ _f3\"> </span></span>437<span class=\"_ _f2\"> </span>528<span class=\"_ _1ce\"> </span><span class=\"wse\">1 620<span class=\"_ _91\"> </span>1 579</span>Finland og Island<span class=\"_ _27b\"> </span><span class=\"wse\">5 250<span class=\"_ _81\"> </span>4 841<span class=\"_ _f2\"> </span><span class=\"ws2\">255<span class=\"_ _8c\"> </span>106<span class=\"_ _d0\"> </span></span>1 013<span class=\"_ _38\"> </span><span class=\"ws2\">961</span></span>Baltikum<span class=\"_ _20b\"> </span><span class=\"wse\">3 234<span class=\"_ _99\"> </span>2 501<span class=\"_ _8f\"> </span></span>656<span class=\"_ _8c\"> </span>521<span class=\"_ _d0\"> </span><span class=\"wse\">1 613<span class=\"_ _f5\"> </span>1 643</span>Norden og Baltikum<span class=\"_ _27c\"> </span><span class=\"wse\">47<span class=\"_ _b\"></span> 898<span class=\"_ _1b4\"> </span>42 991<span class=\"_ _133\"> </span>2 717<span class=\"_ _f0\"> </span>2 505<span class=\"_ _1bb\"> </span>9 961<span class=\"_ _ee\"> </span>10 342</span>\u00d8vrige Eur<span class=\"_ _b\"></span>opa<span class=\"_ _12\"> </span><span class=\"wse\">10 565<span class=\"_ _af\"> </span>8 288<span class=\"_ _f3\"> </span></span>592<span class=\"_ _f3\"> </span>682<span class=\"_ _1a6\"> </span><span class=\"wse\">5<span class=\"_ _8\"></span> 564<span class=\"_ _f0\"> </span>6 033</span>\u00d8vrige ver<span class=\"_ _b\"></span>den<span class=\"_ _27d\"> </span>4 695<span class=\"_ _237\"> </span>2 782<span class=\"_ _fa\"> </span>75<span class=\"_ _f8\"> </span>96<span class=\"_ _7f\"> </span><span class=\"ls11\">4 07<span class=\"_ _3\"></span>1<span class=\"_ _1a1\"> </span></span>4 464Sum<span class=\"_ _27e\"> </span>63 158<span class=\"_ _1b4\"> </span><span class=\"wse\">54 061<span class=\"_ _f0\"> </span>3 384<span class=\"_ _f0\"> </span>3 283<span class=\"_ _1b6\"> </span>19 596<span class=\"_ _145\"> </span>20 839</span>Sammenheng mellom segmenter og \u00abInvesteringer\u00bb:Netto fornyelsesinvesteringer<span class=\"_ _b\"></span> fra <span class=\"_ _b\"></span>segmenter (se note 7)<span class=\"_ _a2\"> </span>2 878<span class=\"_ _f0\"> </span>2 734Salg av <span class=\"_ _b\"></span>driftsmidler (se<span class=\"_ _b\"></span> kontantstr\u00f8m<span class=\"_ _b\"></span>)<span class=\"_ _18b\"> </span>46<span class=\"_ _164\"> </span>81Ekspansjonsinvesteringer<span class=\"_ _b\"></span> (se note<span class=\"_ _b\"></span> 7)<span class=\"_ _27f\"> </span><span class=\"ls13 ws15\">4<span class=\"_ _3\"></span>47<span class=\"_ _8f\"> </span></span>486Endring leverand\u00f8rgjeld <span class=\"_ _b\"></span>for investeringer<span class=\"_ _230\"> </span>13<span class=\"_ _15f\"> </span>(18)Sum<span class=\"_ _280\"> </span><span class=\"wse\">3 384<span class=\"_ _f0\"> </span>3 283</span>1 <span class=\"_ _77\"> </span>Gjelder ikke<span class=\"_ _8\"></span> anleggsmidler tilkommet<span class=\"_ _8\"></span> via oppkj\u00f8pte<span class=\"_ _b\"></span> selskaper<span class=\"_ _8\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-70-4": {
   "value": "P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Orkla har<span class=\"_ _b\"></span> forretningsomr\u00e5der<span class=\"_ _8\"></span> som r<span class=\"_ _8\"></span>apporteringssegmenter<span class=\"_ _8\"></span>, <span class=\"_ _b\"></span>og rapporteringssegmentene sammenfaller med <span class=\"_ _b\"></span>den m\u00e5ten Orklas ledergruppe<span class=\"_ _b\"></span> (chief<span class=\"_ _8\"></span> oper<span class=\"_ _8\"></span>ating decision mak<span class=\"_ _b\"></span>er) i konsernet f\u00e5r innr<span class=\"_ _8\"></span>apportert tall fra<span class=\"_ _b\"></span> forretningsomr\u00e5dene<span class=\"_ _b\"></span> med unntak av at <span class=\"_ _b\"></span>Orkla Foods Europe<span class=\"_ _b\"></span> og Orkla India<span class=\"_ _b\"></span> rapporteres for<span class=\"_ _8\"></span>el\u00f8pig som <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>t r<span class=\"_ _8\"></span>apporteringssegment internt. Se<span class=\"_ _b\"></span> for <span class=\"_ _8\"></span>\u00f8vrig ogs\u00e5<span class=\"_ _b\"></span> k<span class=\"_ _8\"></span>ommentarer knyttet til <span class=\"_ _b\"></span>Orkla Consumer<span class=\"_ _b\"></span> &amp; Financial Investments i denne<span class=\"_ _8\"></span> noten. Salgsinntektene <span class=\"_ _b\"></span>er fordelt<span class=\"_ _8\"></span> p\u00e5 <span class=\"_ _b\"></span>geografiske<span class=\"_ _8\"></span> mark<span class=\"_ _8\"></span>eder med utgangspunkt i k<span class=\"_ _8\"></span>undens plassering.<span class=\"_ _8\"></span> Regnskapsprinsippene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> segmentrapportering er de samme<span class=\"_ _8\"></span> som for k<span class=\"_ _8\"></span>onsernregnskapet<span class=\"_ _8\"></span> for \u00f8vrig. Prising av transak<span class=\"_ _8\"></span>sjoner mellom ulike segmenter<span class=\"_ _b\"></span> er gjort p\u00e5 markedsmessige<span class=\"_ _8\"></span> vilk\u00e5r<span class=\"_ _b\"></span>. Orkla<span class=\"_ _8\"></span> AS<span class=\"_ _8\"></span>A yter tjenester til k<span class=\"_ _8\"></span>onsernselskapene, og disse<span class=\"_ _b\"></span> tjenestene blir fakturert etter omtalte<span class=\"_ _8\"></span> prinsipper.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-74-3": {
   "value": "Presentasjon a<span class=\"_ _8\"></span>v k<span class=\"_ _8\"></span>ontantstr\u00f8mmen i segmentin<span class=\"_ _8\"></span>formasjon<span class=\"_ _8\"></span>en Kontantstr<span class=\"_ _b\"></span>\u00f8m i Orkla-format <span class=\"_ _b\"></span>gj\u00f8res p\u00e5<span class=\"_ _b\"></span> konsernniv<span class=\"_ _b\"></span>\u00e5 opp<span class=\"_ _b\"></span> i endring netto renteb\u00e6rende<span class=\"_ _b\"></span> gjeld, som er<span class=\"_ _b\"></span> et viktig <span class=\"_ _3\"></span>n\u00f8kk<span class=\"_ _b\"></span>eltall <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>onsernet, og den bruk<span class=\"_ _b\"></span>es direkte<span class=\"_ _b\"></span> til styring <span class=\"_ _3\"></span>av forr<span class=\"_ _8\"></span>etningsomr\u00e5dene.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Presentasjon av segmentinformasjon knyttet til k<span class=\"_ _b\"></span>ontantstr\u00f8mmen refer<span class=\"_ _b\"></span>erer <span class=\"_ _b\"></span>seg av den grunn til kontantstr\u00f8m i Orkla-format.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Kontantstr<span class=\"_ _8\"></span>\u00f8m fra<span class=\"_ _8\"></span> driften er en viktig styringsparameter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i Orkla og er<span class=\"_ _b\"></span> segmentfordelt i denne noten.T<span class=\"_ _b\"></span>otaloppstillingen gir den samlede<span class=\"_ _b\"></span> finansielle kapasiteten generert fra<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> drift <span class=\"_ _b\"></span>til \u00e5 dekk<span class=\"_ _b\"></span>e inn k<span class=\"_ _b\"></span>onsernets <span class=\"_ _b\"></span>finansposter<span class=\"_ _b\"></span>, betaling av sk<span class=\"_ _b\"></span>at<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> samt mer selvstyrte<span class=\"_ _8\"></span> forhold som <span class=\"_ _3\"></span>utbytte og handel <span class=\"_ _3\"></span>i egne<span class=\"_ _8\"></span> aksjer<span class=\"_ _f\"></span>. Kontantstr<span class=\"_ _8\"></span>\u00f8m fra driften er<span class=\"_ _b\"></span> split<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> p\u00e5 \u00abK<span class=\"_ _b\"></span>ontantstr\u00f8m fra driften merk<span class=\"_ _b\"></span>evarevirksomheten inkl.<span class=\"_ _b\"></span> HK\u00bb <span class=\"_ _b\"></span>og \u00abK<span class=\"_ _b\"></span>ontantstr\u00f8m fra<span class=\"_ _b\"></span> driften Industrial &amp; Financial Investments\u00bb, hvor<span class=\"_ _b\"></span> den <span class=\"_ _b\"></span>siste presentert <span class=\"_ _b\"></span>samlet p\u00e5 <span class=\"_ _b\"></span>\u00e9n linje.Siste delen av k<span class=\"_ _b\"></span>ontantstr\u00f8moppstillingen viser hvilke<span class=\"_ _b\"></span> ekspansjonsgrep<span class=\"_ _b\"></span> som er tatt i form av direkte<span class=\"_ _b\"></span> ekspansjonsinvesteringer samt<span class=\"_ _b\"></span> oppkj\u00f8p og nedsalg<span class=\"_ _3\"></span> av selsk<span class=\"_ _b\"></span>aper<span class=\"_ _b\"></span>. Med direkte ek<span class=\"_ _b\"></span>spansjonsinvesteringer menes investeringer som enten er<span class=\"_ _b\"></span> investeringer i nye<span class=\"_ _b\"></span> geografisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>eder<span class=\"_ _b\"></span>, nye<span class=\"_ _b\"></span> kategorier <span class=\"_ _b\"></span>eller som representer<span class=\"_ _b\"></span>er betydelige k<span class=\"_ _b\"></span>apasitets\u00f8kninger<span class=\"_ _b\"></span>, se<span class=\"_ _b\"></span> alternative resultatm\u00e5l (APM) p\u00e5 side<span class=\"_ _b\"></span> 300. Kontantstr\u00f8mmen presenteres<span class=\"_ _b\"></span> til gjennomsnit<span class=\"_ _3\"></span>tlig m\u00e5nedlig<span class=\"_ _3\"></span> valutakurs,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mens<span class=\"_ _8\"></span> endring net<span class=\"_ _3\"></span>to<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>renteb\u00e6r<span class=\"_ _8\"></span>ende gjeld er<span class=\"_ _b\"></span> en <span class=\"_ _3\"></span>absolutt st\u00f8rrelse<span class=\"_ _8\"></span> m\u00e5lt til sluttkurs.<span class=\"_ _b\"></span> Valutaeff<span class=\"_ _b\"></span>ekt <span class=\"_ _3\"></span>netto renteb\u00e6rende<span class=\"_ _b\"></span> gjeld <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>orklarer<span class=\"_ _b\"></span> overgangen.Kontantstr<span class=\"_ _b\"></span>\u00f8m <span class=\"_ _3\"></span>i Orkla-format er<span class=\"_ _b\"></span> vist til slutt <span class=\"_ _3\"></span>i denne<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>noten.Kontantstr<span class=\"_ _b\"></span>\u00f8m <span class=\"_ _3\"></span>i Orkla-format<span class=\"_ _279\"> </span>Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Kontantstr<span class=\"_ _b\"></span>\u00f8m fra merk<span class=\"_ _b\"></span>evarevirk<span class=\"_ _b\"></span>somheten inkl. HK <span class=\"_ _a8\"> </span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _26f\"> </span><span class=\"wse\">5 025<span class=\"_ _15a\"> </span><span class=\"wsc\">5 433</span></span> A<span class=\"_ _b\"></span>vskrivninger<span class=\"_ _270\"> </span><span class=\"wse\">2 096<span class=\"_ _139\"> </span>1 92<span class=\"_ _8\"></span>4</span> <span class=\"_ _271\"> </span>Endring net<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> driftskapital<span class=\"_ _272\"> </span>(2 415)<span class=\"_ _15a\"> </span><span class=\"ws2\">(456)</span> <span class=\"_ _a8\"> </span>Net<span class=\"_ _3\"></span>to<span class=\"_ _b\"></span> fornyelsesinvesteringer<span class=\"_ _273\"> </span>(2 773<span class=\"_ _b\"></span>)<span class=\"_ _274\"> </span>(2 625) <span class=\"_ _a8\"> </span>Kontantstr<span class=\"_ _8\"></span>\u00f8m fra driften (adj.)<span class=\"_ _18d\"> </span><span class=\"ff8 wse\">1 933<span class=\"_ _208\"> </span>4 276</span>Kontanteff<span class=\"_ _b\"></span>ekt av <span class=\"_ _b\"></span>\u00abAndre inntekter\u00bb<span class=\"_ _b\"></span> og  (421)<span class=\"_ _58\"> </span>(525)\u00abAndre<span class=\"_ _b\"></span> kostnader\u00bb<span class=\"_ _b\"></span> samt pensjonerKontantstr<span class=\"_ _b\"></span>\u00f8m <span class=\"_ _3\"></span>fra<span class=\"_ _b\"></span> driften <span class=\"_ _3\"></span>merk<span class=\"_ _8\"></span>evar<span class=\"_ _8\"></span>evirksomheten 1 512<span class=\"_ _50\"> </span>3 751inkl. HKKontantstr<span class=\"_ _b\"></span>\u00f8m <span class=\"_ _3\"></span>fra<span class=\"_ _b\"></span> driften <span class=\"_ _3\"></span><span class=\"ws2\"> </span>2 316<span class=\"_ _224\"> </span><span class=\"ws2\">692</span>Industrial &amp; Financial InvestmentsBetalte sk<span class=\"_ _b\"></span>at<span class=\"_ _3\"></span>ter<span class=\"_ _275\"> </span>(1 400)<span class=\"_ _e9\"> </span><span class=\"ws2\">(907)</span>Mottatte utbyt<span class=\"_ _3\"></span>ter<span class=\"_ _f\"></span>, finansielle<span class=\"_ _b\"></span> poster <span class=\"_ _8\"></span>og  (63<span class=\"_ _b\"></span>)<span class=\"_ _ca\"> </span>139andre<span class=\"_ _b\"></span> betalingerKontantstr<span class=\"_ _b\"></span>\u00f8m f\u00f8r kapitaltransak<span class=\"_ _b\"></span>sjoner<span class=\"_ _ac\"> </span><span class=\"ff8\">2 365<span class=\"_ _e9\"> </span>3 675</span>Betalte utbytter <span class=\"_ _b\"></span>og kj\u00f8p/salg <span class=\"_ _b\"></span>egne aksjer<span class=\"_ _242\"> </span><span class=\"wse\">(3 004)<span class=\"_ _13a\"> </span><span class=\"ws25\">(3 130)</span></span>Kontantstr<span class=\"_ _b\"></span>\u00f8m <span class=\"_ _3\"></span>f\u00f8r<span class=\"_ _b\"></span> ekspansjon<span class=\"_ _272\"> </span><span class=\"ff8 ws2\">(639)<span class=\"_ _b3\"> </span>545</span>Ekspansjonsinvesteringer<span class=\"_ _74\"> </span>(447)<span class=\"_ _15a\"> </span>(486)Salg av selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(<span class=\"_ _b\"></span>enterprise value)<span class=\"_ _276\"> </span><span class=\"ws2\">132<span class=\"_ _1a6\"> </span>0</span>Kj\u00f8p av selsk<span class=\"_ _b\"></span>aper (enterprise<span class=\"_ _b\"></span> value)<span class=\"_ _9c\"> </span><span class=\"wse\">(3 099)<span class=\"_ _62\"> </span>(7<span class=\"_ _8\"></span> 030)</span>Netto k<span class=\"_ _b\"></span>ontantstr\u00f8m<span class=\"_ _b6\"> </span><span class=\"ff8 wse\">(4 053<span class=\"_ _b\"></span>)<span class=\"_ _73\"> </span>(6 9<span class=\"_ _b\"></span>71)</span>V<span class=\"_ _b\"></span>alutaeffekt netto r<span class=\"_ _b\"></span>enteb\u00e6rende <span class=\"_ _b\"></span>gjeld<span class=\"_ _177\"> </span>(377)<span class=\"_ _b4\"> </span>593Endring netto renteb\u00e6r<span class=\"_ _b\"></span>ende gjeld<span class=\"_ _103\"> </span><span class=\"ff8 wsc\">4 430<span class=\"_ _e9\"> </span><span class=\"wse\">6 378</span></span>Netto renteb\u00e6rende<span class=\"_ _b\"></span> gjeld<span class=\"_ _26d\"> </span><span class=\"ff8 ws29\">17<span class=\"_ _b\"></span> 188<span class=\"_ _1a4\"> </span><span class=\"wse\">12 758</span></span><span class=\"ws2\">A<span class=\"_ _b\"></span>vstemming operasjonelle<span class=\"_ _b\"></span> aktiviteter IFRS<span class=\"_ _b\"></span> kontantstr<span class=\"_ _8\"></span>\u00f8m mot  </span>k<span class=\"_ _8\"></span>ontantstr\u00f8m Orkla-f<span class=\"_ _8\"></span>ormatBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Kontantstr<span class=\"_ _b\"></span>\u00f8m <span class=\"_ _3\"></span>fra<span class=\"_ _b\"></span> operasjonelle aktiviteter <span class=\"ws2\"> </span>5 230<span class=\"_ _15a\"> </span>6 353IFRS<span class=\"_ _b\"></span> kontantstr<span class=\"_ _b\"></span>\u00f8mPos<span class=\"_ _b\"></span>ter <span class=\"_ _b\"></span>som ikke<span class=\"_ _b\"></span> er inkludert i <span class=\"_ _b\"></span>operasjonelle aktivite<span class=\"_ _b\"></span>ter:Netto fornyelsesinvesteringer<span class=\"_ _b\"></span> (2 773<span class=\"_ _b\"></span>)<span class=\"_ _274\"> </span>(2 625)merk<span class=\"_ _b\"></span>evarevirksomheten inkl.<span class=\"_ _b\"></span> HKNetto fornyelsesinvesteringer<span class=\"_ _b\"></span> <span class=\"ws2\"> </span>(105)<span class=\"_ _7e\"> </span>(109)Industrial &amp; Financial InvestmentsAndre<span class=\"_ _b\"></span> betalinger<span class=\"_ _277\"> </span>13<span class=\"_ _1af\"> </span>56Kontantstr<span class=\"_ _b\"></span>\u00f8m f\u00f8r k<span class=\"_ _b\"></span>apitaltransaksjoner<span class=\"_ _b\"></span> i 2 365<span class=\"_ _208\"> </span>3 675k<span class=\"_ _b\"></span>ontantstr\u00f8m Orkla-formatA<span class=\"_ _b\"></span>vstemming av endring r<span class=\"_ _b\"></span>enteb\u00e6rende poster<span class=\"_ _b\"></span> mot konsernets<span class=\"_ _b\"></span>  k<span class=\"_ _8\"></span>ontantstr\u00f8moppstillingNetto 2022Rente-<span class=\"_ _8\"></span> Rente-<span class=\"_ _8\"></span> rente-<span class=\"_ _8\"></span>  b\u00e6rende<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>b\u00e6rende<span class=\"_ _8\"></span> b\u00e6rende<span class=\"_ _8\"></span> Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOKfordringergjeldgjeldBalanse 1.<span class=\"_ _b\"></span>1.2022<span class=\"_ _303\"> </span><span class=\"wse\">1 576<span class=\"_ _14d\"> </span>(14 334)<span class=\"_ _228\"> </span>(12 758)</span>Balanse 31.<span class=\"_ _b\"></span>12.2022<span class=\"_ _c3\"> </span>1 914<span class=\"_ _150\"> </span><span class=\"ws25\">(19 102)<span class=\"_ _170\"> </span>(17 188)</span>Endring netto renteb\u00e6r<span class=\"_ _b\"></span>ende gjeld<span class=\"_ _15f\"> </span>(338)<span class=\"_ _37\"> </span><span class=\"wse\">4 768<span class=\"_ _19e\"> </span><span class=\"wsc\">4 430</span></span>Herav<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utgj\u00f8r endring k<span class=\"_ _8\"></span>ontanter<span class=\"_ _8\"></span> og 375<span class=\"_ _f0\"> </span>-<span class=\"_ _113\"> </span>375k<span class=\"_ _b\"></span>ontantekvivalenterEndring net<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> renteb\u00e6rende<span class=\"_ _8\"></span> gjeld ekskl.<span class=\"_ _b\"></span> 37<span class=\"_ _4c\"> </span><span class=\"wse\">4 768<span class=\"_ _19e\"> </span>4 805</span>k<span class=\"_ _8\"></span>ontanter og k<span class=\"_ _8\"></span>ontantekvivalenterPos<span class=\"_ _b\"></span>ter uten<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ontanteffekt:Renteb\u00e6rende<span class=\"_ _b\"></span> poster fr<span class=\"_ _b\"></span>a kj\u00f8pte <span class=\"_ _b\"></span>og  -<span class=\"_ _e9\"> </span>(17<span class=\"_ _b\"></span>4)<span class=\"_ _14a\"> </span>(17<span class=\"_ _b\"></span>4)solgte selsk<span class=\"_ _b\"></span>aperRenteb\u00e6rende<span class=\"_ _b\"></span> gjeld nye<span class=\"_ _b\"></span> leieav<span class=\"_ _3\"></span>taler<span class=\"_ _12e\"> </span>-<span class=\"_ _33a\"> </span>(548)<span class=\"_ _4c\"> </span>(548)V<span class=\"_ _b\"></span>alutaeffekt renteb\u00e6r<span class=\"_ _b\"></span>ende poster<span class=\"_ _128\"> </span>2<span class=\"_ _33a\"> </span>(422)<span class=\"_ _4c\"> </span>(420)Netto k<span class=\"_ _8\"></span>ontantstr\u00f8m fr<span class=\"_ _8\"></span>a finansierings-39<span class=\"_ _19e\"> </span><span class=\"ls11\">3 624<span class=\"_ _4c\"> </span></span><span class=\"wse\">3 663</span>aktiviteter i k<span class=\"_ _b\"></span>ontantstr\u00f8moppstillingenNetto 2021Rente-<span class=\"_ _8\"></span> Rente-<span class=\"_ _8\"></span> rente-<span class=\"_ _8\"></span>  b\u00e6rende<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>b\u00e6rende<span class=\"_ _8\"></span> b\u00e6rende<span class=\"_ _8\"></span> Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOKfordringergjeldgjeldBalanse 1.<span class=\"_ _b\"></span>1.2021<span class=\"_ _33b\"> </span><span class=\"wse\">3 643<span class=\"_ _14f\"> </span>(10 023<span class=\"_ _b\"></span>)<span class=\"_ _75\"> </span>(6 380)</span>Balanse 31.<span class=\"_ _b\"></span>12.2021<span class=\"_ _2e3\"> </span>1 5<span class=\"_ _b\"></span>76<span class=\"_ _16b\"> </span>(14<span class=\"_ _8\"></span> 334)<span class=\"_ _228\"> </span>(12 758)Endring netto renteb\u00e6r<span class=\"_ _b\"></span>ende gjeld<span class=\"_ _8f\"> </span><span class=\"ff8 wse\">2 067<span class=\"_ _14a\"> </span>4 311<span class=\"_ _52\"> </span>6 378</span>Herav<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utgj\u00f8r endring k<span class=\"_ _8\"></span>ontanter<span class=\"_ _8\"></span> og (2 086)<span class=\"_ _237\"> </span><span class=\"ws2\">-<span class=\"_ _cd\"> </span></span>(2 086)k<span class=\"_ _b\"></span>ontantekvivalenterEndring net<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> renteb\u00e6rende<span class=\"_ _8\"></span> gjeld ekskl.<span class=\"_ _b\"></span> (19)<span class=\"_ _73\"> </span><span class=\"wse\">4 311<span class=\"_ _19e\"> </span>4 292</span>k<span class=\"_ _8\"></span>ontanter og k<span class=\"_ _8\"></span>ontantekvivalenterPos<span class=\"_ _b\"></span>ter uten<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ontanteffekt:Renteb\u00e6rende<span class=\"_ _b\"></span> poster fr<span class=\"_ _b\"></span>a kj\u00f8pte <span class=\"_ _b\"></span>og  0<span class=\"_ _135\"> </span><span class=\"wse\">(1 219)<span class=\"_ _5a\"> </span>(1 219)</span>solgte selsk<span class=\"_ _b\"></span>aperRenteb\u00e6rende<span class=\"_ _b\"></span> gjeld nye<span class=\"_ _b\"></span> leieav<span class=\"_ _3\"></span>taler<span class=\"_ _12e\"> </span>-<span class=\"_ _15a\"> </span>(614)<span class=\"_ _161\"> </span>(614)V<span class=\"_ _b\"></span>alutaeffekt renteb\u00e6r<span class=\"_ _b\"></span>ende poster<span class=\"_ _33c\"> </span>(4)<span class=\"_ _69\"> </span>644<span class=\"_ _236\"> </span>640Netto k<span class=\"_ _8\"></span>ontantstr\u00f8m fr<span class=\"_ _8\"></span>a finansierings-(23<span class=\"_ _b\"></span>)<span class=\"_ _135\"> </span><span class=\"ws29\">3 122<span class=\"_ _19e\"> </span><span class=\"wse\">3 099</span></span>aktiviteter i k<span class=\"_ _b\"></span>ontantstr\u00f8moppstillingenFinan<span class=\"_ _3\"></span>siering En over<span class=\"_ _b\"></span>ordnet m\u00e5lsetting i Orklas<span class=\"_ _b\"></span> finanspolicy <span class=\"_ _b\"></span>er \u00e5 <span class=\"_ _b\"></span>sikre at<span class=\"_ _b\"></span> konsernet har finansiell handlefrihet p\u00e5 kort og lang sikt til \u00e5 oppn\u00e5 str<span class=\"_ _b\"></span>ategiske<span class=\"_ _b\"></span> og operasjonelle<span class=\"_ _b\"></span> m\u00e5l.Orklas styringsm\u00e5l for<span class=\"_ _b\"></span> finansieringsaktiviteten er \u00e5 opprettholde ubenyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> langsiktige, k<span class=\"_ _b\"></span>ommiterte l\u00e5nerammer<span class=\"_ _f\"></span>, <span class=\"_ _b\"></span>som sammen med <span class=\"_ _8\"></span>tilgjengelige likvide<span class=\"_ _b\"></span> plasseringer er<span class=\"_ _b\"></span> tilstrekk<span class=\"_ _b\"></span>elige til \u00e5 dekk<span class=\"_ _b\"></span>e l\u00e5neforfall og <span class=\"_ _3\"></span>kjente kapitalbehov<span class=\"_ _8\"></span> de<span class=\"_ _8\"></span> n\u00e6rmeste <span class=\"_ _b\"></span>12 m\u00e5neder<span class=\"_ _f\"></span>, i <span class=\"_ _8\"></span>tillegg til <span class=\"_ _b\"></span>en strategisk<span class=\"_ _b\"></span> reserve. Dette inneb\u00e6rer<span class=\"_ _b\"></span> at Orklas l\u00e5neavtaler<span class=\"_ _b\"></span> normalt blir refinansiert <span class=\"_ _b\"></span>ett \u00e5r f<span class=\"_ _b\"></span>\u00f8r forfall,<span class=\"_ _b\"></span> og at k<span class=\"_ _b\"></span>ortsiktig renteb\u00e6rende<span class=\"_ _b\"></span> gjeld til enhver tid er<span class=\"_ _b\"></span> dekket av langsiktige, ubenyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> l\u00e5nerammer<span class=\"_ _f\"></span>. Sertifikat-<span class=\"_ _8\"></span> og pengemark<span class=\"_ _b\"></span>edet benyttes som <span class=\"_ _b\"></span>en likviditetskilde n\u00e5r betingelsene<span class=\"_ _b\"></span> i disse<span class=\"_ _b\"></span> markedene<span class=\"_ _b\"></span> er k<span class=\"_ _b\"></span>onkurransedyktige,<span class=\"_ _b\"></span> som <span class=\"_ _b\"></span>et alternativ til \u00e5 <span class=\"_ _b\"></span>trekk<span class=\"_ _b\"></span>e p\u00e5 langsiktige,<span class=\"_ _b\"></span> kommiterte<span class=\"_ _b\"></span> l\u00e5nerammer<span class=\"_ _b\"></span>. Pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _b\"></span> desember<span class=\"_ _8\"></span> 2022 <span class=\"_ _b\"></span>var det <span class=\"_ _b\"></span>trukket <span class=\"_ _b\"></span>2.421 mill. kroner<span class=\"_ _b\"></span> p\u00e5 disse<span class=\"_ _b\"></span> l\u00e5nerammene (538<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>.  31. desember<span class=\"_ _b\"></span> 2021).Orklas <span class=\"_ _b\"></span>viktigste finansieringskilder<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> bilaterale l\u00e5n fr<span class=\"_ _b\"></span>a relasjonsbank<span class=\"_ _b\"></span>er og l\u00e5n i det<span class=\"_ _b\"></span> norske<span class=\"_ _b\"></span> obligasjonsmark<span class=\"_ _b\"></span>edet. Sentral finansavdeling <span class=\"_ _b\"></span>vurderer<span class=\"_ _b\"></span> til enhver tid ogs\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>andre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>finansieringskilder<span class=\"_ _f\"></span>. Orkla<span class=\"_ _b\"></span> etabler<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i 2021 et rammeverk<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> gr\u00f8nne obligasjonsl\u00e5n,<span class=\"_ _b\"></span> og det er utstedt obligasjoner<span class=\"_ _8\"></span> p\u00e5lydende <span class=\"_ _b\"></span>1.500 mill.<span class=\"_ _b\"></span> kroner under<span class=\"_ _b\"></span> dette rammeverk<span class=\"_ _b\"></span>et.Orkla har<span class=\"_ _b\"></span> i 2022 innfridd l\u00e5n <span class=\"_ _b\"></span>og kansellert l\u00e5neavtaler med l\u00e5nerammer<span class=\"_ _b\"></span> p\u00e5 i alt<span class=\"_ _b\"></span> 3,2 mrd.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>. Det <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>etabler<span class=\"_ _3\"></span>t nye<span class=\"_ _b\"></span> langsiktige l\u00e5n <span class=\"_ _8\"></span>og l\u00e5nerammer<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>5,<span class=\"_ _8\"></span>1 mrd. kroner<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> samt tatt opp<span class=\"_ _8\"></span> l\u00e5n <span class=\"_ _3\"></span>i det norsk<span class=\"_ _8\"></span>e obligasjonsmark<span class=\"_ _b\"></span>edet for<span class=\"_ _8\"></span> 1,<span class=\"_ _b\"></span>75 <span class=\"_ _3\"></span>mrd.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kroner<span class=\"_ _b\"></span> ved salg <span class=\"_ _3\"></span>fr<span class=\"_ _8\"></span>a<span class=\"_ _8\"></span> egenbeholdning. L\u00f8petiden er forlenget<span class=\"_ _8\"></span> med et<span class=\"_ _3\"></span>t \u00e5r <span class=\"_ _b\"></span>for 2,2<span class=\"_ _b\"></span> mrd. kroner<span class=\"_ _b\"></span> av <span class=\"_ _b\"></span>de bilaterale<span class=\"_ _b\"></span> langsiktige l\u00e5nerammene.Orkla har<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> l\u00e5neavtaler med krav<span class=\"_ _b\"></span> til finansielle<span class=\"_ _b\"></span> n\u00f8kkeltall (financial covenants) for k<span class=\"_ _b\"></span>onsernet eller Orkla<span class=\"_ _b\"></span> ASA.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>L\u00e5neavtalene inneholder enk<span class=\"_ _b\"></span>elte begrensninger<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5 salg av virk<span class=\"_ _b\"></span>somheter samt begrensninger<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5 sikk<span class=\"_ _b\"></span>erhetsstillelse, oppl\u00e5ning p\u00e5 datterselskapsniv<span class=\"_ _8\"></span>\u00e5,<span class=\"_ _8\"></span> og kr<span class=\"_ _3\"></span>yssmisligholdsklausuler<span class=\"_ _f\"></span>. Obligasjonsl\u00e5n tatt opp<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>i det<span class=\"_ _8\"></span> norske<span class=\"_ _b\"></span> obligasjonsmark<span class=\"_ _b\"></span>edet b\u00f8rsnoteres.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-79-3": {
   "value": "Avstemming kontanter og kontantekvivalenter mot  netto renteb\u00e6rende gjeld i Orkla-formatBel\u00f8p i mill. NOK 2022 2021Endring kontanter og kontantekvivalenter  (375) 2 086IFRS kontantstr\u00f8mEndring netto renteb\u00e6rende gjeld  3 663 3 099IFRS kontantstr\u00f8mNetto renteb\u00e6rende gjeld i kj\u00f8pte og solgte  174 1 219selskaperRenteb\u00e6rende gjeld nye leieavtaler 548 614Total valutaeffekt netto renteb\u00e6rende gjeld 377 (593)Valutaeffekt kontanter og kontantekvivalenter 43 (47)Endring netto renteb\u00e6rende gjeld Orkla-format 4 430 6 378Note 25 Kontanter og kontantekvivalenter P     Regnskapsprinsipper Kontanter og kontantekvivalenter best\u00e5r av kontanter, bankinnskudd og kortsiktige plasseringer med forfall p\u00e5 tre m\u00e5neder eller kortere, og som har en uvesentlig risiko for endring i verdi. Bundne midler er midler som i begrenset grad er disponible for konsernet  for \u00f8vrig.Kontanter og kontantekvivalenter holdes for \u00e5 m\u00f8te kortsiktige svingninger i likviditet, fremfor investeringsform\u00e5l. For Orkla er konsernets niv\u00e5 p\u00e5 netto renteb\u00e6rende gjeld et viktigere styringsparameter enn niv\u00e5 p\u00e5 kontanter og kontantekvivalenter.Bel\u00f8p i mill. NOK 2022 20211Kontanter, bankinnskudd 718   716 Kortsiktige plasseringer  462   201 Bundne midler  322   210 Sum kontanter og kontantekvivalenter  1 502   1 127 1   Av bankinnskuddene pr. 31. desember 2022 er til sammen 183 mill. kroner i selskap med minoritets eiere og i Orkla Insurance Company (135 mill. kroner i 2021). Disse midlene er i  begrenset grad disponible for konsernet.Bundne midler utgj\u00f8res av sikkerhet for kraftsalg, margininnskudd for aksjederivater, samt innskudd til dekning av lovp\u00e5lagte solvenskrav i  Orkla Insurance Company DAC.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-78-4": {
   "value": "<span class=\"ws2\">A<span class=\"_ _b\"></span>vstemming operasjonelle<span class=\"_ _b\"></span> aktiviteter IFRS<span class=\"_ _b\"></span> kontantstr<span class=\"_ _8\"></span>\u00f8m mot  </span>k<span class=\"_ _8\"></span>ontantstr\u00f8m Orkla-f<span class=\"_ _8\"></span>ormatBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Kontantstr<span class=\"_ _b\"></span>\u00f8m <span class=\"_ _3\"></span>fra<span class=\"_ _b\"></span> operasjonelle aktiviteter <span class=\"ws2\"> </span>5 230<span class=\"_ _15a\"> </span>6 353IFRS<span class=\"_ _b\"></span> kontantstr<span class=\"_ _b\"></span>\u00f8mPos<span class=\"_ _b\"></span>ter <span class=\"_ _b\"></span>som ikke<span class=\"_ _b\"></span> er inkludert i <span class=\"_ _b\"></span>operasjonelle aktivite<span class=\"_ _b\"></span>ter:Netto fornyelsesinvesteringer<span class=\"_ _b\"></span> (2 773<span class=\"_ _b\"></span>)<span class=\"_ _274\"> </span>(2 625)merk<span class=\"_ _b\"></span>evarevirksomheten inkl.<span class=\"_ _b\"></span> HKNetto fornyelsesinvesteringer<span class=\"_ _b\"></span> <span class=\"ws2\"> </span>(105)<span class=\"_ _7e\"> </span>(109)Industrial &amp; Financial InvestmentsAndre<span class=\"_ _b\"></span> betalinger<span class=\"_ _277\"> </span>13<span class=\"_ _1af\"> </span>56Kontantstr<span class=\"_ _b\"></span>\u00f8m f\u00f8r k<span class=\"_ _b\"></span>apitaltransaksjoner<span class=\"_ _b\"></span> i 2 365<span class=\"_ _208\"> </span>3 675k<span class=\"_ _b\"></span>ontantstr\u00f8m Orkla-format",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-78-5": {
   "value": "<span class=\"ws2\">A<span class=\"_ _b\"></span>vstemming operasjonelle<span class=\"_ _b\"></span> aktiviteter IFRS<span class=\"_ _b\"></span> kontantstr<span class=\"_ _8\"></span>\u00f8m mot  </span>k<span class=\"_ _8\"></span>ontantstr\u00f8m Orkla-f<span class=\"_ _8\"></span>ormatBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Kontantstr<span class=\"_ _b\"></span>\u00f8m <span class=\"_ _3\"></span>fra<span class=\"_ _b\"></span> operasjonelle aktiviteter <span class=\"ws2\"> </span>5 230<span class=\"_ _15a\"> </span>6 353IFRS<span class=\"_ _b\"></span> kontantstr<span class=\"_ _b\"></span>\u00f8mPos<span class=\"_ _b\"></span>ter <span class=\"_ _b\"></span>som ikke<span class=\"_ _b\"></span> er inkludert i <span class=\"_ _b\"></span>operasjonelle aktivite<span class=\"_ _b\"></span>ter:Netto fornyelsesinvesteringer<span class=\"_ _b\"></span> (2 773<span class=\"_ _b\"></span>)<span class=\"_ _274\"> </span>(2 625)merk<span class=\"_ _b\"></span>evarevirksomheten inkl.<span class=\"_ _b\"></span> HKNetto fornyelsesinvesteringer<span class=\"_ _b\"></span> <span class=\"ws2\"> </span>(105)<span class=\"_ _7e\"> </span>(109)Industrial &amp; Financial InvestmentsAndre<span class=\"_ _b\"></span> betalinger<span class=\"_ _277\"> </span>13<span class=\"_ _1af\"> </span>56Kontantstr<span class=\"_ _b\"></span>\u00f8m f\u00f8r k<span class=\"_ _b\"></span>apitaltransaksjoner<span class=\"_ _b\"></span> i 2 365<span class=\"_ _208\"> </span>3 675k<span class=\"_ _b\"></span>ontantstr\u00f8m Orkla-formatFord<span class=\"_ _3\"></span>eling av ekstern<span class=\"_ _3\"></span>e drif<span class=\"_ _3\"></span>tsinntek<span class=\"_ _3\"></span>terBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Merk<span class=\"_ _b\"></span>evarevirksomheten<span class=\"_ _282\"> </span><span class=\"wse\"> 55 394 <span class=\"_ _61\"> </span><span class=\"ws25\"> 49 187<span class=\"_ _8\"></span> </span></span>HK<span class=\"_ _283\"> </span><span class=\"ls11 wsc\"> 12 <span class=\"_ _1b4\"> </span><span class=\"wse\"> 44 </span></span>Merk<span class=\"_ _8\"></span>evarevirk<span class=\"_ _b\"></span>somheten inkl. HK<span class=\"_ _103\"> </span><span class=\"wsc\"> <span class=\"_ _3\"></span>55<span class=\"_ _8\"></span> 406<span class=\"_ _54\"> </span> 49 231 </span>Hydro<span class=\"_ _b\"></span> Power<span class=\"_ _5b\"> </span><span class=\"ls11\"> 2 744 <span class=\"_ _15a\"> </span></span><span class=\"ws25\"> 1 177 </span>Financial Investments<span class=\"_ _284\"> </span><span class=\"ls11\"> 241<span class=\"_ _1b2\"> </span> 3<span class=\"_ _3\"></span>3 </span>Industrial &amp; Financial Investments<span class=\"_ _6d\"> </span><span class=\"wse\"> 2 985<span class=\"_ _36\"> </span><span class=\"ws29\"> 1 <span class=\"_ _3\"></span>210<span class=\"_ _8\"></span> </span></span>Sum eksterne<span class=\"_ _b\"></span> drif<span class=\"_ _3\"></span>tsinntekter<span class=\"_ _200\"> </span><span class=\"wse\"> 58 391 <span class=\"_ _5a\"> </span></span> <span class=\"_ _3\"></span>50 441 Se note<span class=\"_ _b\"></span> 7 Segmenter<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> yt<span class=\"_ _3\"></span>terligere<span class=\"_ _b\"></span> fordeling av<span class=\"_ _b\"></span> inntektene i merk<span class=\"_ _b\"></span>evare-virksomheten samt<span class=\"_ _b\"></span> drifts <span class=\"_ _5\"></span>inntektene<span class=\"_ _8\"></span> fordelt<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> geografisk<span class=\"_ _8\"></span>e omr<span class=\"_ _b\"></span>\u00e5der<span class=\"_ _b\"></span>.Ek<span class=\"_ _8\"></span>sterne driftsinntekter i merk<span class=\"_ _8\"></span>eva<span class=\"_ _8\"></span>revir<span class=\"_ _8\"></span>ksomhet<span class=\"_ _8\"></span>en fordelt p\u00e5 salgskana<span class=\"_ _8\"></span>ler:Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Dagligvare<span class=\"_ _285\"> </span><span class=\"wsc\"> 27 446 <span class=\"_ _134\"> </span><span class=\"wse\"> 26 675 </span></span>1Spesialisert handel 6 641 <span class=\"_ _161\"> </span><span class=\"ls11 ws2\"> 5 910 </span>2Industri 7 160 <span class=\"_ _19e\"> </span><span class=\"ls11 ws2\"> 6 08<span class=\"_ _3\"></span>4 </span>Hotell, restaurant<span class=\"_ _b\"></span> og catering<span class=\"_ _286\"> </span><span class=\"ls11 ws2\"> 6 253 <span class=\"_ _4e\"> </span><span class=\"wse\"> 4 7<span class=\"_ _3\"></span>25 </span></span>3Eksport 4 54<span class=\"_ _3\"></span>6 <span class=\"_ _4e\"> </span><span class=\"ws2\"> 3 279 </span>\u00d8vrige k<span class=\"_ _b\"></span>analer<span class=\"_ _29\"> </span><span class=\"ls11\"> 3 3<span class=\"_ _3\"></span>48 <span class=\"_ _1a4\"> </span> 2 5<span class=\"_ _3\"></span>14 </span>T<span class=\"_ _b\"></span>otalt ek<span class=\"_ _8\"></span>sternt salg merkev<span class=\"_ _8\"></span>arevirk<span class=\"_ _b\"></span>somheten<span class=\"_ _1b1\"> </span><span class=\"wse\"> 55 394<span class=\"_ _4f\"> </span><span class=\"ws29\"> 49 187<span class=\"_ _8\"></span> </span></span>1 <span class=\"_ _77\"> </span>Eksternt<span class=\"_ _8\"></span> salg hvor<span class=\"_ _8\"></span> produktene<span class=\"_ _8\"></span> selges<span class=\"_ _b\"></span> p\u00e5 spesialiserte utsalgssteder<span class=\"_ _b\"></span>.2 <span class=\"_ _5a\"> </span>Eksternt salg til andre<span class=\"_ _8\"></span> industrielle selskaper<span class=\"_ _8\"></span> eller business-to-business kunder<span class=\"_ _b\"></span>.3 <span class=\"_ _5a\"> </span>Ek<span class=\"_ _8\"></span>sternt <span class=\"_ _8\"></span>salg utenfor<span class=\"_ _8\"></span> hjemmemarkedet.Salg er i all <span class=\"_ _3\"></span>hovedsak vur<span class=\"_ _8\"></span>dert som en enk<span class=\"_ _b\"></span>eltst\u00e5ende leveringsforpliktelse som er oppfylt<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>inntektsf\u00f8res<span class=\"_ _b\"></span> ved over<span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>\u00f8ring av var<span class=\"_ _8\"></span>er til motpart. Inntektsf\u00f8ring skjer<span class=\"_ _b\"></span> enten ved <span class=\"_ _3\"></span>avgang fra k<span class=\"_ _8\"></span>onsernets<span class=\"_ _8\"></span> fabrikklokale eller<span class=\"_ _b\"></span> ved ank<span class=\"_ _b\"></span>omst p\u00e5 kundens<span class=\"_ _b\"></span> eiendom.<span class=\"_ _b\"></span> Salg som ikk<span class=\"_ _b\"></span>e inntektsf\u00f8res<span class=\"_ _b\"></span> p\u00e5 <span class=\"_ _b\"></span>et bestemt tidspunkt, er<span class=\"_ _b\"></span> vurdert \u00e5 ikke<span class=\"_ _b\"></span> v\u00e6re vesentlig for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>onsernet.Salg inntektsf\u00f8res til den forventede ver<span class=\"_ _b\"></span>dien <span class=\"_ _3\"></span>av vederlaget<span class=\"_ _8\"></span> etter fradr<span class=\"_ _8\"></span>ag for ytelser til k<span class=\"_ _b\"></span>under herunder <span class=\"_ _b\"></span>estimerte bonusvederlag, r<span class=\"_ _b\"></span>abat<span class=\"_ _3\"></span>ter<span class=\"_ _b\"></span> og nedprisning av sesongv<span class=\"_ _b\"></span>arer<span class=\"_ _b\"></span>. Det er pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember 2022 satt av 1,6<span class=\"fcc ws2\"> <span class=\"fc3\">mr<span class=\"_ _b\"></span>d. kroner<span class=\"_ _b\"></span> i totale </span></span>rabatter (1,5<span class=\"_ _b\"></span> mrd. kroner<span class=\"_ _b\"></span> i 2021) presentert under<span class=\"_ _b\"></span> \u00abLeverand\u00f8r<span class=\"_ _b\"></span>- og annen handelsgjeld\u00bb<span class=\"_ _b\"></span> i balansen, se<span class=\"_ _b\"></span> note 27<span class=\"_ _b\"></span>. Dette<span class=\"_ _b\"></span> er i hovedsak<span class=\"_ _b\"></span> \u00e5rsrabatter som vil betales<span class=\"_ _b\"></span> ut i p\u00e5f\u00f8lgende<span class=\"_ _b\"></span> \u00e5r<span class=\"_ _b\"></span>. Konsernet<span class=\"_ _b\"></span> har for<span class=\"_ _b\"></span> \u00f8vrig ikk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>vesentlige balansef\u00f8rte leveringsforpliktelser<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kny<span class=\"_ _3\"></span>ttet til salgsinntekter<span class=\"_ _f\"></span>.Drif<span class=\"_ _3\"></span>tsinn<span class=\"_ _3\"></span>tekter<span class=\"_ _3\"></span> Industrial<span class=\"_ _3\"></span> &amp; Finan<span class=\"_ _3\"></span>cial Inv<span class=\"_ _8\"></span>es<span class=\"_ _3\"></span>tments<span class=\"_ _3\"></span> I Hydro<span class=\"_ _b\"></span> Power<span class=\"_ _b\"></span> blir ek<span class=\"_ _b\"></span>sternt salg av<span class=\"_ _b\"></span> elektrisk<span class=\"_ _b\"></span> kraft inntektsf\u00f8rt basert p\u00e5<span class=\"_ _b\"></span> pris avtalt med k<span class=\"_ _b\"></span>unde ved levering.<span class=\"_ _b\"></span> Elektrisk kraft<span class=\"_ _b\"></span> selges i hovedsak<span class=\"_ _b\"></span> fra<span class=\"_ _b\"></span> kraftverk<span class=\"_ _b\"></span>ene i Saudefaldene<span class=\"_ _b\"></span> og Sarpsfoss.<span class=\"_ _b\"></span> Innenfor<span class=\"_ _b\"></span> Financial Investments blir husleieinntekter<span class=\"_ _b\"></span> inntektsf\u00f8rt l\u00f8pende. V<span class=\"_ _b\"></span>ederlag kny<span class=\"_ _3\"></span>ttet <span class=\"_ _8\"></span>til boligprosjekter<span class=\"_ _b\"></span> som <span class=\"_ _8\"></span>selskapet har<span class=\"_ _b\"></span> resultatansvar<span class=\"_ _8\"></span> f<span class=\"_ _8\"></span>or<span class=\"_ _b\"></span>, inntektsf\u00f8res<span class=\"_ _b\"></span> ved overlevering. Dette betyr <span class=\"_ _3\"></span>at<span class=\"_ _8\"></span> det kan g\u00e5<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>lang tid fra<span class=\"_ _b\"></span> oppstar<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>et byggeprosjekt <span class=\"_ _b\"></span>til inntektene k<span class=\"_ _b\"></span>ommer i regnsk<span class=\"_ _b\"></span>apet. I mellomfasen f\u00f8res<span class=\"_ _b\"></span> p\u00e5l\u00f8pte prosjektutgifter<span class=\"_ _b\"></span> som <span class=\"_ _b\"></span>varelager<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>se note<span class=\"_ _b\"></span> 23. Eventuelle<span class=\"_ _b\"></span> salg av selskaper<span class=\"_ _f\"></span>, inntektsf\u00f8r<span class=\"_ _8\"></span>es n\u00e5r<span class=\"_ _b\"></span> av<span class=\"_ _3\"></span>talen <span class=\"_ _b\"></span>er <span class=\"_ _8\"></span>gjennomf\u00f8rt.<span class=\"_ _2a8\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 1<span class=\"_ _8\"></span>4 </span>A<span class=\"_ _3\"></span>n<span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>e in<span class=\"_ _3\"></span>n<span class=\"_ _8\"></span>te<span class=\"_ _8\"></span>k<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span>er o<span class=\"_ _8\"></span>g k<span class=\"_ _b\"></span>ostnad<span class=\"_ _8\"></span>er P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>\u00abAndre<span class=\"_ _8\"></span> inntekter\u00bb og \u00abAndre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ostnader\u00bb er presentert etter k<span class=\"_ _8\"></span>onsernets segmentf<span class=\"_ _8\"></span>ordelte<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>resultat EBIT<span class=\"_ _b\"></span> (adj.) og inneholder poster<span class=\"_ _b\"></span> som M&amp;A-kostnader<span class=\"_ _b\"></span> (oppkj\u00f8psk<span class=\"_ _b\"></span>ostnader),  <span class=\"_ _291\"></span>restrukturerings- og integrasjons <span class=\"_ _291\"></span>kostnader<span class=\"_ _f\"></span>, eventuelle st\u00f8rre<span class=\"_ _b\"></span> gevinster og nedskrivninger p\u00e5 b\u00e5de<span class=\"_ _b\"></span> materielle og immaterielle<span class=\"_ _8\"></span> eiendeler<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>samt andre poster<span class=\"_ _8\"></span> som k<span class=\"_ _8\"></span>un i begrenset <span class=\"_ _b\"></span>grad er  <span class=\"_ _5\"></span>utsagnskraftige til \u00e5<span class=\"_ _b\"></span> forklare<span class=\"_ _8\"></span>  <span class=\"_ _291\"></span>l\u00f8pende l\u00f8nnsomhet.<span class=\"_ _b\"></span> M&amp;A-k<span class=\"_ _8\"></span>ostnader gjelder<span class=\"_ _8\"></span> kostnader<span class=\"_ _8\"></span> ved oppkj\u00f8p av selsk<span class=\"_ _8\"></span>aper som ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kan balansef\u00f8res<span class=\"_ _b\"></span> sammen <span class=\"_ _3\"></span>med aksjene.<span class=\"_ _8\"></span> Dette gjelder b\u00e5de gjennomf\u00f8rte<span class=\"_ _8\"></span> og ikke<span class=\"_ _8\"></span> gjennomf\u00f8rte oppkj\u00f8p.<span class=\"_ _8\"></span> P<span class=\"_ _8\"></span>eriodisering av k<span class=\"_ _b\"></span>ostnader ved <span class=\"_ _b\"></span>salg av selskap<span class=\"_ _b\"></span> inng\u00e5r ogs\u00e5<span class=\"_ _8\"></span> p\u00e5 <span class=\"_ _b\"></span>denne linjen, inntil <span class=\"_ _8\"></span>endelig salg blir gjennomf\u00f8rt. Da vil salgsk<span class=\"_ _b\"></span>ostnadene bli <span class=\"_ _3\"></span>innregnet<span class=\"_ _8\"></span> i gevinst-/tapsberegningen og  <span class=\"_ _291\"></span>presentert sammen <span class=\"_ _3\"></span>med denne.Andre<span class=\"_ _b\"></span> inntekterBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Gevinst ved salg<span class=\"_ _5b\"> </span><span class=\"ls29 ws36\">74<span class=\"_ _227\"> </span></span><span class=\"ws2\">16</span>Forsikringsoppgj\u00f8r<span class=\"_ _250\"> </span>23<span class=\"_ _15d\"> </span>108Tilbak<span class=\"_ _b\"></span>ebetaling offentlige avgifter tidligere<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>5<span class=\"_ _81\"> </span>27perioderEarn Out-avtale ved oppkj\u00f8p<span class=\"_ _2a9\"> </span><span class=\"ws2\">0<span class=\"_ _1b6\"> </span>16</span>Inntekt ved overgang fra<span class=\"_ _b\"></span> felleskontr<span class=\"_ _b\"></span>oller<span class=\"_ _3\"></span>t <span class=\"ws2\"> </span>25<span class=\"_ _133\"> </span>4selskap<span class=\"_ _b\"></span> til dat<span class=\"_ _3\"></span>terselskapSum andre<span class=\"_ _b\"></span> inntekter<span class=\"_ _2aa\"> </span>127<span class=\"_ _1b2\"> </span>171Andre<span class=\"_ _b\"></span> kostnaderBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021M&amp;A- og integrasjonsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _25a\"> </span><span class=\"ws2\">(17<span class=\"_ _8\"></span>4)<span class=\"_ _15b\"> </span>(161)</span>Sluttoppgj\u00f8r i ansettelsesforhold <span class=\"_ _b\"></span>og lignende<span class=\"_ _248\"> </span>(53<span class=\"_ _8\"></span>)<span class=\"_ _1d0\"> </span>(69)T<span class=\"_ _b\"></span>ap ved salg<span class=\"_ _1d4\"> </span><span class=\"ws2\">0<span class=\"_ _99\"> </span>(6)</span>Nedskrivninger av v<span class=\"_ _b\"></span>arige driftsmidler og <span class=\"ws2\"> </span>(147)<span class=\"_ _1b2\"> </span>(5)immaterielle eiendelerAndre<span class=\"_ _b\"></span> restruktureringsk<span class=\"_ _b\"></span>ostnader og andr<span class=\"_ _b\"></span>e poster<span class=\"_ _c7\"> </span>(267)<span class=\"_ _208\"> </span>(345)Sum andre<span class=\"_ _b\"></span> kostnader<span class=\"_ _b6\"> </span>(641)<span class=\"_ _58\"> </span>(586)Sum andre<span class=\"_ _b\"></span> inntekter og k<span class=\"_ _b\"></span>ostnader<span class=\"_ _2ab\"> </span>(514)<span class=\"_ _50\"> </span>(415)Herav: Nedskrivning varige driftsmidler<span class=\"_ _1f\"> </span><span class=\"ws2\">(31)<span class=\"_ _1a\"> </span>(5)</span>Nedskrivning immaterielle eiendeler<span class=\"_ _12e\"> </span><span class=\"ws2\">(116)<span class=\"_ _f0\"> </span>0</span>P<span class=\"_ _b\"></span>oster klassifisert som andr<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> inntekter <span class=\"_ _b\"></span>og kostnader<span class=\"_ _b\"></span>  kan henf\u00f8r<span class=\"_ _b\"></span>es til <span class=\"_ _b\"></span>f\u00f8lgende linjer<span class=\"_ _b\"></span> i regnskapet:Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Salgsinntekter<span class=\"_ _218\"> </span>5<span class=\"_ _81\"> </span>27Andre<span class=\"_ _b\"></span> driftsinntekter<span class=\"_ _256\"> </span><span class=\"ws2\">122<span class=\"_ _1b4\"> </span>14<span class=\"_ _3\"></span>4</span>L\u00f8nnsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _2ac\"> </span>(53<span class=\"_ _b\"></span>)<span class=\"_ _1d0\"> </span>(69)Andre<span class=\"_ _b\"></span> driftskostnader<span class=\"_ _a1\"> </span><span class=\"ws2\">(441)<span class=\"_ _50\"> </span>(512)</span>A<span class=\"_ _b\"></span>v- og nedskrivninger<span class=\"_ _b6\"> </span><span class=\"ws2\">(147)<span class=\"_ _152\"> </span>(5)</span>Sum andre<span class=\"_ _b\"></span> inntekter og k<span class=\"_ _b\"></span>ostnader<span class=\"_ _2ab\"> </span>(514)<span class=\"_ _50\"> </span>(415)St\u00f8rste poster<span class=\"_ _b\"></span> i andre inntekter<span class=\"_ _b\"></span> og k<span class=\"_ _b\"></span>ostnaderBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Forsikringsinntekt vedr\u00f8r<span class=\"_ _b\"></span>ende salmonellautbrudd<span class=\"_ _16c\"> </span><span class=\"ws2\">23<span class=\"_ _2ad\"> </span>85</span>Tilbak<span class=\"_ _b\"></span>ekallingskostnader<span class=\"_ _b\"></span> vedr\u00f8rende<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>(28)<span class=\"_ _144\"> </span>(85)salmonellautbruddOppkj\u00f8psk<span class=\"_ _b\"></span>ostnader (M&amp;A)<span class=\"_ _bd\"> </span>(153<span class=\"_ _8\"></span>)<span class=\"_ _7e\"> </span>(142)Nedskrivning og avvikling <span class=\"_ _b\"></span>virksomhet i Russland<span class=\"_ _1a1\"> </span>(118)<span class=\"_ _85\"> </span>-Forbedringsprosjekter<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til ny<span class=\"_ _b\"></span> kjeks-<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og  (72)<span class=\"_ _262\"> </span>(35)sjok<span class=\"_ _b\"></span>oladefabrikk i LatviaKonsernpr<span class=\"_ _b\"></span>osjekt <span class=\"_ _3\"></span>ny<span class=\"_ _8\"></span> forretningsmodell Orkla<span class=\"_ _192\"> </span><span class=\"ws2\">(68)<span class=\"_ _85\"> </span>-</span>Nedskrivning varemerk<span class=\"_ _b\"></span>er House Car<span class=\"_ _b\"></span>e UK(64)<span class=\"_ _85\"> </span>-Nedskrivning og k<span class=\"_ _b\"></span>ostnadsf\u00f8ring ERP-prosjekter<span class=\"_ _248\"> </span>-<span class=\"_ _13f\"> </span>(123<span class=\"_ _b\"></span>)B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>For \u00e5<span class=\"_ _b\"></span> skape langsiktig k<span class=\"_ _b\"></span>onkurransedyktig virk<span class=\"_ _b\"></span>somhet har <span class=\"_ _8\"></span>Orkla i perioden 2020\u20132022<span class=\"_ _8\"></span> gjennomf\u00f8rt enk<span class=\"_ _b\"></span>elte st\u00f8rre omstillingspr<span class=\"_ _8\"></span>osjekter<span class=\"_ _b\"></span>. Hensikten er \u00e5 styrk<span class=\"_ _8\"></span>e den langsiktige k<span class=\"_ _8\"></span>onkurranseevnen gjennom bedre kapasitetsutnyttelse, mer effektiv<span class=\"_ _8\"></span> drift og \u00f8kt eff<span class=\"_ _8\"></span>ekt av investeringer i pr<span class=\"_ _8\"></span>oduksjonsutstyr<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>Ansat<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> som har<span class=\"_ _b\"></span> mistet arbeidet har i <span class=\"_ _8\"></span>stor <span class=\"_ _b\"></span>grad f\u00e5tt tilbud om annet arbeid internt i <span class=\"_ _b\"></span>Orkla eller<span class=\"_ _8\"></span> st\u00f8tte<span class=\"_ _8\"></span> til \u00e5<span class=\"_ _8\"></span> s\u00f8k<span class=\"_ _b\"></span>e nytt arbeid.Andre<span class=\"_ _b\"></span> inntekter Orkla Foods<span class=\"_ _b\"></span> \u010cesk<span class=\"_ _b\"></span>o a<span class=\"_ _b\"></span> Slovensko<span class=\"_ _b\"></span> har i 2022 <span class=\"_ _b\"></span>solgt en <span class=\"_ _b\"></span>eiendom i Maratice (T<span class=\"_ _f\"></span>sjekkia). Det ble<span class=\"_ _b\"></span> inntektsf\u00f8rt en <span class=\"_ _b\"></span>gevinst p\u00e5 <span class=\"_ _8\"></span>35 mill.<span class=\"_ _b\"></span> kroner knyttet til <span class=\"_ _b\"></span>salget presentert som \u00abAndre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>inntekter\u00bb. Orkla har<span class=\"_ _b\"></span> kj\u00f8pt opp<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> resterende <span class=\"_ _b\"></span>50 % av ak<span class=\"_ _b\"></span>sjene i det<span class=\"_ _b\"></span> tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>selskapet Lofoten Marine<span class=\"_ _b\"></span> Oil A<span class=\"_ _b\"></span>S. Som f<span class=\"_ _b\"></span>\u00f8lge av at<span class=\"_ _b\"></span> Lofoten Marine <span class=\"_ _b\"></span>Oil har g\u00e5tt <span class=\"_ _b\"></span>fra \u00e5<span class=\"_ _b\"></span> v\u00e6re<span class=\"_ _b\"></span> et tilknyttet selskap til et<span class=\"_ _b\"></span> dat<span class=\"_ _3\"></span>terselskap,<span class=\"_ _b\"></span> er alle selskapets<span class=\"_ _b\"></span> eiendeler f\u00f8rt opp<span class=\"_ _8\"></span> til virk<span class=\"_ _b\"></span>elig ver<span class=\"_ _b\"></span>di. Dette har<span class=\"_ _b\"></span> medf\u00f8rt en inntektsf\u00f8ring p\u00e5<span class=\"_ _b\"></span> 25 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>se for<span class=\"_ _b\"></span> \u00f8vrig note 5.Orkla Latvija<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>Confectioner<span class=\"_ _3\"></span>y<span class=\"_ _8\"></span> &amp; Snack<span class=\"_ _8\"></span>s) solgte<span class=\"_ _b\"></span> i 2022 <span class=\"_ _8\"></span>sin <span class=\"_ _8\"></span>convenience virksomhet<span class=\"_ _b\"></span> i Latvia og Litauen med <span class=\"_ _b\"></span>en gevinst p\u00e5<span class=\"_ _b\"></span> totalt <span class=\"_ _b\"></span>19 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>. Se<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> \u00f8vrig y<span class=\"_ _3\"></span>tterligere informasjon om salget i <span class=\"_ _3\"></span>note<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>5.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Det er<span class=\"_ _b\"></span> ogs\u00e5 inntektsf\u00f8rt 12 mill.<span class=\"_ _b\"></span> kroner i <span class=\"_ _b\"></span>Orkla Foods Eur<span class=\"_ _b\"></span>ope relatert <span class=\"_ _b\"></span>til salget av<span class=\"_ _b\"></span> virksomhet<span class=\"_ _b\"></span> innen vann p\u00e5<span class=\"_ _b\"></span> flasker<span class=\"_ _b\"></span> i Orkla<span class=\"_ _b\"></span> Latvija som ble<span class=\"_ _b\"></span> gjennomf\u00f8rt i <span class=\"_ _b\"></span>2021. Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _b\"></span> Sverige <span class=\"_ _b\"></span>solgte i 2022 <span class=\"_ _b\"></span>varemerk<span class=\"_ _b\"></span>et K<span class=\"_ _b\"></span>ung Oscar (pepperkak<span class=\"_ _b\"></span>er) med en <span class=\"_ _b\"></span>gevinst p\u00e5 5<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _f\"></span>. Det <span class=\"_ _b\"></span>er inntektsf\u00f8rt 23<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>. 4.<span class=\"_ _b\"></span> kvartal 2022 knyttet til <span class=\"_ _b\"></span>et p\u00e5g\u00e5ende <span class=\"_ _b\"></span>forsikringsoppgj\u00f8r relatert <span class=\"_ _b\"></span>til tilbak<span class=\"_ _b\"></span>ekalling av Husk<span class=\"_ _b\"></span>-produkter (Norden) og Colon-C<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>produkter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(P<span class=\"_ _b\"></span>olen) <span class=\"_ _3\"></span>i Orkla<span class=\"_ _b\"></span> Care i forbindelse med et salmonellautbrudd. Det<span class=\"_ _b\"></span> er <span class=\"_ _b\"></span>f\u00f8rt 27 mill.<span class=\"_ _b\"></span> kroner i k<span class=\"_ _b\"></span>ostnader knyttet til <span class=\"_ _b\"></span>dette utbruddet <span class=\"_ _b\"></span>som inng\u00e5r i <span class=\"_ _b\"></span>\u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb. Orkla Eiendom <span class=\"_ _b\"></span>solgte i 2022<span class=\"_ _b\"></span> eiendommen Alvo<span class=\"_ _b\"></span> Park<span class=\"_ _b\"></span> i Latvia. Det ble<span class=\"_ _b\"></span> inntektsf\u00f8rt totalt 4<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mill. kroner<span class=\"_ _8\"></span> kny<span class=\"_ _3\"></span>ttet til salget.\u00abAndre<span class=\"_ _b\"></span> inntekter\u00bb ble<span class=\"_ _b\"></span> i 2021 i stor<span class=\"_ _b\"></span> grad p\u00e5virk<span class=\"_ _b\"></span>et av inntektsf<span class=\"_ _b\"></span>\u00f8ring av forsikringsoppgj\u00f8r<span class=\"_ _b\"></span> p\u00e5 til <span class=\"_ _b\"></span>sammen 108<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _f\"></span>, hvorav<span class=\"_ _b\"></span> inntektsf\u00f8ring knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til Husk-sak<span class=\"_ _8\"></span>en utgjorde<span class=\"_ _b\"></span> 85 mill.<span class=\"_ _8\"></span> kroner<span class=\"_ _f\"></span>. Det ble<span class=\"_ _b\"></span> f\u00f8rt <span class=\"_ _8\"></span>tilsvarende<span class=\"_ _b\"></span> k<span class=\"_ _b\"></span>ostnader kny<span class=\"_ _3\"></span>ttet til dette salmonellatbruddet som inngikk i \u00abAndre<span class=\"_ _b\"></span> k<span class=\"_ _b\"></span>ostnader\u00bb. Det ble<span class=\"_ _b\"></span> i 2021 inntektsf\u00f8rt en <span class=\"_ _b\"></span>tilbakebetaling av<span class=\"_ _b\"></span> offentlige<span class=\"_ _b\"></span> avgifter p\u00e5<span class=\"_ _b\"></span> 27 mill.<span class=\"_ _b\"></span> kroner <span class=\"_ _b\"></span>samt inntektsf\u00f8rt <span class=\"_ _b\"></span>gevinster knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til salg av<span class=\"_ _8\"></span> bygninger <span class=\"_ _b\"></span>og driftsmidler<span class=\"_ _b\"></span> p\u00e5 <span class=\"_ _b\"></span>17 mill. kr<span class=\"_ _b\"></span>oner<span class=\"_ _b\"></span>. Det ble<span class=\"_ _b\"></span> i tillegg inntektsf\u00f8rt 16 mill.<span class=\"_ _b\"></span> kroner <span class=\"_ _b\"></span>som f\u00f8lge av<span class=\"_ _b\"></span> en <span class=\"_ _b\"></span>tidligere inng\u00e5tt <span class=\"_ _b\"></span>earn-out avtale. Andre kostnader<span class=\"_ _3\"></span> Det er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>blitt foretatt nedskrivninger av var<span class=\"_ _8\"></span>emerk<span class=\"_ _b\"></span>er og goodwill p\u00e5 totalt 116 mill.<span class=\"_ _b\"></span> kroner i 2022.<span class=\"_ _b\"></span> Den st\u00f8rste<span class=\"_ _b\"></span> nedskrivningen gjelder <span class=\"_ _b\"></span>varemerk<span class=\"_ _b\"></span>et Harris i Orkla<span class=\"_ _b\"></span> House <span class=\"_ _b\"></span>Care UK<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla Consumer<span class=\"_ _b\"></span> Investments) som utgj\u00f8r<span class=\"_ _b\"></span> 64 mill. kroner<span class=\"_ _f\"></span>. V<span class=\"_ _b\"></span>aremerk<span class=\"_ _b\"></span>et er skr<span class=\"_ _8\"></span>evet ned som <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>\u00f8lge<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>at selsk<span class=\"_ _8\"></span>apet ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har<span class=\"_ _8\"></span> vist tilfredsstillende<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utvikling over tid til tr<span class=\"_ _8\"></span>oss<span class=\"_ _8\"></span> for et<span class=\"_ _8\"></span> oppsving under pandemien. Det <span class=\"_ _b\"></span>er utover <span class=\"_ _b\"></span>dette blitt for<span class=\"_ _b\"></span>etat<span class=\"_ _3\"></span>t nedskrivning av<span class=\"_ _b\"></span> fire<span class=\"_ _8\"></span> mindre<span class=\"_ _b\"></span> var<span class=\"_ _8\"></span>emerk<span class=\"_ _8\"></span>er<span class=\"_ _8\"></span> i Orkla Health (<span class=\"_ _b\"></span>Orkla Care) p\u00e5 til sammen 48 mill. kroner<span class=\"_ _b\"></span> samt en goodwillpost i Or<span class=\"_ _b\"></span>chard V<span class=\"_ _b\"></span>alley <span class=\"_ _b\"></span>Australia<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla Food Ingredients) p\u00e5<span class=\"_ _b\"></span> 4 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>. Det<span class=\"_ _b\"></span> ble i 2022 <span class=\"_ _b\"></span>ogs\u00e5 for<span class=\"_ _b\"></span>etat<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>en nedskrivning av produk<span class=\"_ _b\"></span>sjonsmidler p\u00e5<span class=\"_ _8\"></span> <span class=\"_ _b\"></span>10 mill. kr<span class=\"_ _8\"></span>oner i Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _b\"></span> Sverige. Se<span class=\"_ _b\"></span> for <span class=\"_ _b\"></span>\u00f8vrig note <span class=\"_ _b\"></span>18. Orkla besluttet i <span class=\"_ _b\"></span>f\u00f8rste halvdel av<span class=\"_ _b\"></span> mars 2022 \u00e5<span class=\"_ _b\"></span> avvikle <span class=\"_ _b\"></span>eierskapet til <span class=\"_ _b\"></span>sin russisk<span class=\"_ _b\"></span>e virk<span class=\"_ _b\"></span>somhet Ham\u00e9 Foods<span class=\"_ _b\"></span> ZA<span class=\"_ _f\"></span>O,<span class=\"_ _b\"></span> som produser<span class=\"_ _8\"></span>er langtidsholdbar<span class=\"_ _8\"></span>e matvarer<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> det russisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>edet. Det har<span class=\"_ _b\"></span> som f<span class=\"_ _b\"></span>\u00f8lge av <span class=\"_ _b\"></span>denne beslutningen blitt k<span class=\"_ _b\"></span>ostnadsf\u00f8rt 118<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> presentert som <span class=\"_ _b\"></span>\u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til nedskrivning <span class=\"_ _3\"></span>av bokf\u00f8rte ver<span class=\"_ _8\"></span>dier<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>i selsk<span class=\"_ _8\"></span>apet samt<span class=\"_ _8\"></span> \u00f8vrige eff<span class=\"_ _8\"></span>ekter<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>knyttet til avviklingen av <span class=\"_ _b\"></span>eierskapet. Det<span class=\"_ _b\"></span> er ikk<span class=\"_ _b\"></span>e blitt innr<span class=\"_ _b\"></span>egnet noe resultat<span class=\"_ _b\"></span> fra selskapet etter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>at denne<span class=\"_ _8\"></span> avviklingsbeslutningen <span class=\"_ _3\"></span>ble<span class=\"_ _8\"></span> tatt. Det <span class=\"_ _b\"></span>er p\u00e5l\u00f8pt <span class=\"_ _b\"></span>196 mill. kr<span class=\"_ _b\"></span>oner knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til restrukturerings-<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og samor<span class=\"_ _8\"></span>dnings-prosjekter<span class=\"_ _b\"></span> i konsernet i <span class=\"_ _b\"></span>2022. De <span class=\"_ _b\"></span>st\u00f8rste prosjektene<span class=\"_ _b\"></span> vedr\u00f8r<span class=\"_ _b\"></span>er et<span class=\"_ _b\"></span> prosjekt relatert <span class=\"_ _b\"></span>til byggingen av ny kjek<span class=\"_ _b\"></span>sfabrikk i Latvia<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla Conf<span class=\"_ _b\"></span>ectioner<span class=\"_ _3\"></span>y &amp; Snacks) <span class=\"_ _b\"></span>samt det<span class=\"_ _b\"></span> p\u00e5g\u00e5ende prosjektet p\u00e5<span class=\"_ _b\"></span> hovedkontor<span class=\"_ _b\"></span>et med \u00e5 <span class=\"_ _b\"></span>etablere en ny forretningsmodell med en tydeligere eierr<span class=\"_ _b\"></span>olle p\u00e5 AS<span class=\"_ _b\"></span>A-niv\u00e5et og med mer selvstendige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>portef\u00f8ljeselskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i konsernet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Det er<span class=\"_ _b\"></span> star<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> opp et<span class=\"_ _b\"></span> st\u00f8rre<span class=\"_ _b\"></span> restruktureringsprosjekt i <span class=\"_ _b\"></span>Orkla Foods<span class=\"_ _b\"></span> \u010cesk<span class=\"_ _b\"></span>o a Slovensk<span class=\"_ _b\"></span>o i <span class=\"_ _b\"></span>4. kvartal.<span class=\"_ _b\"></span> Det p\u00e5g\u00e5r<span class=\"_ _b\"></span> i tillegg et<span class=\"_ _b\"></span> arbeid med \u00e5 omstruktur<span class=\"_ _b\"></span>ere <span class=\"_ _b\"></span>den legale struktur<span class=\"_ _b\"></span>en i Orkla Car<span class=\"_ _b\"></span>e. Det <span class=\"_ _b\"></span>er p\u00e5l\u00f8pt <span class=\"_ _b\"></span>17<span class=\"_ _b\"></span>4 mill. kroner<span class=\"_ _b\"></span> i kostnader<span class=\"_ _b\"></span> relatert til <span class=\"_ _b\"></span>oppkj\u00f8p <span class=\"_ _b\"></span>og integrasjon av <span class=\"_ _b\"></span>selskaper i <span class=\"_ _b\"></span>2022. Det ble<span class=\"_ _b\"></span> tilsvarende<span class=\"_ _b\"></span> kostnadsf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>161 mill. kr<span class=\"_ _8\"></span>oner<span class=\"_ _8\"></span> i 2021.<span class=\"_ _8\"></span> \u00abAndre<span class=\"_ _b\"></span> kostnader\u00bb<span class=\"_ _b\"></span> i 2021 v<span class=\"_ _b\"></span>ar i stor<span class=\"_ _b\"></span> grad p\u00e5virk<span class=\"_ _b\"></span>et av<span class=\"_ _b\"></span> nedskrivninger og k<span class=\"_ _b\"></span>ostnadsf\u00f8ringer p\u00e5<span class=\"_ _b\"></span> til sammen <span class=\"_ _b\"></span>123 mill.<span class=\"_ _b\"></span> kroner knyttet til <span class=\"_ _b\"></span>et prosjekt med \u00e5 <span class=\"_ _b\"></span>etablere <span class=\"_ _b\"></span>en felles<span class=\"_ _b\"></span> ERP-plat<span class=\"_ _3\"></span>tform i k<span class=\"_ _b\"></span>onsernet. Det<span class=\"_ _8\"></span> ble<span class=\"_ _8\"></span> gjennomf<span class=\"_ _8\"></span>\u00f8rt flere<span class=\"_ _b\"></span> restruktureringsprosjekter<span class=\"_ _b\"></span> i 2021 samt at<span class=\"_ _b\"></span> det ble<span class=\"_ _b\"></span> kostnadsf\u00f8rt <span class=\"_ _b\"></span>en etterbetaling av <span class=\"_ _b\"></span>offentlige avgifter<span class=\"_ _b\"></span> p\u00e5 41 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-80-3": {
   "value": "Note 8 Geografisk fordeling av anvendt kapital, investeringer og antall \u00e5rsverk                           Anvendt kapital                            Investeringer\ue61d                            Antall \u00e5rsverkBel\u00f8p i mill. NOK 2022 2021 2022 2021 2022 2021Norge 24 156 22 127 736 857 2 667 2 854Sverige 8 479 7 631 633 493 3 048 3 305Danmark 6 779 5 891 437 528 1 620 1 579Finland og Island 5 250 4 841 255 106 1 013 961Baltikum 3 234 2 501 656 521 1 613 1 643Norden og Baltikum 47 898 42 991 2 717 2 505 9 961 10 342\u00d8vrige Europa 10 565 8 288 592 682 5 564 6 033\u00d8vrige verden 4 695 2 782 75 96 4 071 4 464Sum 63 158 54 061 3 384 3 283 19 596 20 839Sammenheng mellom segmenter og \u00abInvesteringer\u00bb:Netto fornyelsesinvesteringer fra segmenter (se note 7) 2 878 2 734Salg av driftsmidler (se kontantstr\u00f8m) 46 81Ekspansjonsinvesteringer (se note 7) 447 486Endring leverand\u00f8rgjeld for investeringer 13 (18)Sum 3 384 3 2831  Gjelder ikke anleggsmidler tilkommet via oppkj\u00f8pte selskaper.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-83-2": {
   "value": "<span class=\"_ _281\"></span><span class=\"ff4 ls2 ws2\">Not<span class=\"_ _8\"></span>e 9 </span>I<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>ntek<span class=\"_ _3\"></span>tsf\u00f8ri<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>g P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>IFRS<span class=\"_ _b\"></span> 15 <span class=\"_ _b\"></span>\u00abDriftsinntekter fra<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>ontrakter<span class=\"_ _8\"></span> med kunder\u00bb<span class=\"_ _8\"></span> etabler<span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>et teoretisk<span class=\"_ _8\"></span> rammeverk<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span> innregning <span class=\"_ _8\"></span>og m\u00e5ling av k<span class=\"_ _b\"></span>onsernets inntekter i merk<span class=\"_ _b\"></span>evarevirksomheten <span class=\"_ _b\"></span>og i Hydro P<span class=\"_ _8\"></span>ower<span class=\"_ _b\"></span>. Inntektsf\u00f8ringstidspunkt bestemmes<span class=\"_ _b\"></span> gjennom en f<span class=\"_ _8\"></span>emstegsmodell hvor hovedpunktene<span class=\"_ _b\"></span> er identifisering av<span class=\"_ _b\"></span> en kundek<span class=\"_ _8\"></span>ontrakt,<span class=\"_ _8\"></span> identifisering av <span class=\"_ _8\"></span>separate<span class=\"_ _8\"></span> leveringsforpliktelser<span class=\"_ _b\"></span>, fastsettelse av<span class=\"_ _8\"></span> transak<span class=\"_ _b\"></span>sjonspris, allok<span class=\"_ _8\"></span>ering av <span class=\"_ _8\"></span>transak<span class=\"_ _8\"></span>sjonsprisen p\u00e5 <span class=\"_ _b\"></span>separate leveringsforpliktelser<span class=\"_ _8\"></span> og inntektsf\u00f8ring <span class=\"_ _b\"></span>ved oppfyllelse av<span class=\"_ _b\"></span> leveringsforpliktelsene. Med innregning menes<span class=\"_ _8\"></span> n\u00e5r <span class=\"_ _8\"></span>et bel\u00f8p<span class=\"_ _8\"></span> sk<span class=\"_ _8\"></span>al tas<span class=\"_ _8\"></span> til inntekt<span class=\"_ _8\"></span> og med m\u00e5ling hvor<span class=\"_ _b\"></span> mye som <span class=\"_ _8\"></span>skal inntektsf\u00f8res.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Et foretak<span class=\"_ _b\"></span> oppfyller en leveringsforpliktelse ved \u00e5 overf\u00f8re<span class=\"_ _8\"></span> kontroll av den avtalte var<span class=\"_ _8\"></span>en eller tjenesten til kunden og inntekt blir inntektsf\u00f8rt <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> tidspunktet for<span class=\"_ _8\"></span> oppfyllelse av<span class=\"_ _b\"></span> leveringsforpliktelsen. Salgsinntekter fr<span class=\"_ _8\"></span>a merk<span class=\"_ _8\"></span>evarevirk<span class=\"_ _b\"></span>somheten er presentert etter fr<span class=\"_ _8\"></span>adrag for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>abatter<span class=\"_ _8\"></span>, merverdiavgift og andre typer<span class=\"_ _8\"></span> offentlige avgifter som f<span class=\"_ _b\"></span>.eks. sukk<span class=\"_ _b\"></span>er<span class=\"_ _3\"></span>var<span class=\"_ _8\"></span>eavgift. Konsernet<span class=\"_ _8\"></span> omsetter <span class=\"_ _8\"></span>varer<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>tjenester i mange ulik<span class=\"_ _b\"></span>e mark<span class=\"_ _8\"></span>eder<span class=\"_ _b\"></span>. Salgsinntekter <span class=\"_ _8\"></span>fra Hydr<span class=\"_ _8\"></span>o P<span class=\"_ _b\"></span>ower  best\u00e5r av<span class=\"_ _b\"></span> salg av <span class=\"_ _8\"></span>elektrisk kr<span class=\"_ _8\"></span>aft som inntektsf<span class=\"_ _8\"></span>\u00f8res<span class=\"_ _8\"></span> ved levering.<span class=\"_ _b\"></span> Driftsinntekter <span class=\"_ _8\"></span>fra Financial Investments<span class=\"_ _b\"></span> utgj\u00f8r i all hovedsak leieinntekter<span class=\"_ _b\"></span> fra utleie<span class=\"_ _8\"></span> av eiendom samt<span class=\"_ _8\"></span> salg av<span class=\"_ _8\"></span> boliger <span class=\"_ _b\"></span>som utvikles og bygges<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>Orkla Financial Investments. Leieinntektene innr<span class=\"_ _8\"></span>egnes l\u00f8pende<span class=\"_ _8\"></span> over<span class=\"_ _b\"></span> leieperioden. V<span class=\"_ _b\"></span>ederlag kny<span class=\"_ _3\"></span>ttet <span class=\"_ _b\"></span>til boligprosjekter inntektsf\u00f8res<span class=\"_ _b\"></span> ved overlevering av<span class=\"_ _8\"></span> boligen, <span class=\"_ _b\"></span>og i utviklings- og byggeperioden f<span class=\"_ _8\"></span>\u00f8res<span class=\"_ _8\"></span> p\u00e5l\u00f8pte prosjektutgifter<span class=\"_ _8\"></span> som varelager<span class=\"_ _b\"></span>.Ford<span class=\"_ _3\"></span>eling av ekstern<span class=\"_ _3\"></span>e drif<span class=\"_ _3\"></span>tsinntek<span class=\"_ _3\"></span>terBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Merk<span class=\"_ _b\"></span>evarevirksomheten<span class=\"_ _282\"> </span><span class=\"wse\"> 55 394 <span class=\"_ _61\"> </span><span class=\"ws25\"> 49 187<span class=\"_ _8\"></span> </span></span>HK<span class=\"_ _283\"> </span><span class=\"ls11 wsc\"> 12 <span class=\"_ _1b4\"> </span><span class=\"wse\"> 44 </span></span>Merk<span class=\"_ _8\"></span>evarevirk<span class=\"_ _b\"></span>somheten inkl. HK<span class=\"_ _103\"> </span><span class=\"wsc\"> <span class=\"_ _3\"></span>55<span class=\"_ _8\"></span> 406<span class=\"_ _54\"> </span> 49 231 </span>Hydro<span class=\"_ _b\"></span> Power<span class=\"_ _5b\"> </span><span class=\"ls11\"> 2 744 <span class=\"_ _15a\"> </span></span><span class=\"ws25\"> 1 177 </span>Financial Investments<span class=\"_ _284\"> </span><span class=\"ls11\"> 241<span class=\"_ _1b2\"> </span> 3<span class=\"_ _3\"></span>3 </span>Industrial &amp; Financial Investments<span class=\"_ _6d\"> </span><span class=\"wse\"> 2 985<span class=\"_ _36\"> </span><span class=\"ws29\"> 1 <span class=\"_ _3\"></span>210<span class=\"_ _8\"></span> </span></span>Sum eksterne<span class=\"_ _b\"></span> drif<span class=\"_ _3\"></span>tsinntekter<span class=\"_ _200\"> </span><span class=\"wse\"> 58 391 <span class=\"_ _5a\"> </span></span> <span class=\"_ _3\"></span>50 441 Se note<span class=\"_ _b\"></span> 7 Segmenter<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> yt<span class=\"_ _3\"></span>terligere<span class=\"_ _b\"></span> fordeling av<span class=\"_ _b\"></span> inntektene i merk<span class=\"_ _b\"></span>evare-virksomheten samt<span class=\"_ _b\"></span> drifts <span class=\"_ _5\"></span>inntektene<span class=\"_ _8\"></span> fordelt<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> geografisk<span class=\"_ _8\"></span>e omr<span class=\"_ _b\"></span>\u00e5der<span class=\"_ _b\"></span>.Ek<span class=\"_ _8\"></span>sterne driftsinntekter i merk<span class=\"_ _8\"></span>eva<span class=\"_ _8\"></span>revir<span class=\"_ _8\"></span>ksomhet<span class=\"_ _8\"></span>en fordelt p\u00e5 salgskana<span class=\"_ _8\"></span>ler:Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Dagligvare<span class=\"_ _285\"> </span><span class=\"wsc\"> 27 446 <span class=\"_ _134\"> </span><span class=\"wse\"> 26 675 </span></span>1Spesialisert handel 6 641 <span class=\"_ _161\"> </span><span class=\"ls11 ws2\"> 5 910 </span>2Industri 7 160 <span class=\"_ _19e\"> </span><span class=\"ls11 ws2\"> 6 08<span class=\"_ _3\"></span>4 </span>Hotell, restaurant<span class=\"_ _b\"></span> og catering<span class=\"_ _286\"> </span><span class=\"ls11 ws2\"> 6 253 <span class=\"_ _4e\"> </span><span class=\"wse\"> 4 7<span class=\"_ _3\"></span>25 </span></span>3Eksport 4 54<span class=\"_ _3\"></span>6 <span class=\"_ _4e\"> </span><span class=\"ws2\"> 3 279 </span>\u00d8vrige k<span class=\"_ _b\"></span>analer<span class=\"_ _29\"> </span><span class=\"ls11\"> 3 3<span class=\"_ _3\"></span>48 <span class=\"_ _1a4\"> </span> 2 5<span class=\"_ _3\"></span>14 </span>T<span class=\"_ _b\"></span>otalt ek<span class=\"_ _8\"></span>sternt salg merkev<span class=\"_ _8\"></span>arevirk<span class=\"_ _b\"></span>somheten<span class=\"_ _1b1\"> </span><span class=\"wse\"> 55 394<span class=\"_ _4f\"> </span><span class=\"ws29\"> 49 187<span class=\"_ _8\"></span> </span></span>1 <span class=\"_ _77\"> </span>Eksternt<span class=\"_ _8\"></span> salg hvor<span class=\"_ _8\"></span> produktene<span class=\"_ _8\"></span> selges<span class=\"_ _b\"></span> p\u00e5 spesialiserte utsalgssteder<span class=\"_ _b\"></span>.2 <span class=\"_ _5a\"> </span>Eksternt salg til andre<span class=\"_ _8\"></span> industrielle selskaper<span class=\"_ _8\"></span> eller business-to-business kunder<span class=\"_ _b\"></span>.3 <span class=\"_ _5a\"> </span>Ek<span class=\"_ _8\"></span>sternt <span class=\"_ _8\"></span>salg utenfor<span class=\"_ _8\"></span> hjemmemarkedet.Salg er i all <span class=\"_ _3\"></span>hovedsak vur<span class=\"_ _8\"></span>dert som en enk<span class=\"_ _b\"></span>eltst\u00e5ende leveringsforpliktelse som er oppfylt<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>inntektsf\u00f8res<span class=\"_ _b\"></span> ved over<span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>\u00f8ring av var<span class=\"_ _8\"></span>er til motpart. Inntektsf\u00f8ring skjer<span class=\"_ _b\"></span> enten ved <span class=\"_ _3\"></span>avgang fra k<span class=\"_ _8\"></span>onsernets<span class=\"_ _8\"></span> fabrikklokale eller<span class=\"_ _b\"></span> ved ank<span class=\"_ _b\"></span>omst p\u00e5 kundens<span class=\"_ _b\"></span> eiendom.<span class=\"_ _b\"></span> Salg som ikk<span class=\"_ _b\"></span>e inntektsf\u00f8res<span class=\"_ _b\"></span> p\u00e5 <span class=\"_ _b\"></span>et bestemt tidspunkt, er<span class=\"_ _b\"></span> vurdert \u00e5 ikke<span class=\"_ _b\"></span> v\u00e6re vesentlig for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>onsernet.Salg inntektsf\u00f8res til den forventede ver<span class=\"_ _b\"></span>dien <span class=\"_ _3\"></span>av vederlaget<span class=\"_ _8\"></span> etter fradr<span class=\"_ _8\"></span>ag for ytelser til k<span class=\"_ _b\"></span>under herunder <span class=\"_ _b\"></span>estimerte bonusvederlag, r<span class=\"_ _b\"></span>abat<span class=\"_ _3\"></span>ter<span class=\"_ _b\"></span> og nedprisning av sesongv<span class=\"_ _b\"></span>arer<span class=\"_ _b\"></span>. Det er pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember 2022 satt av 1,6<span class=\"fcc ws2\"> <span class=\"fc3\">mr<span class=\"_ _b\"></span>d. kroner<span class=\"_ _b\"></span> i totale </span></span>rabatter (1,5<span class=\"_ _b\"></span> mrd. kroner<span class=\"_ _b\"></span> i 2021) presentert under<span class=\"_ _b\"></span> \u00abLeverand\u00f8r<span class=\"_ _b\"></span>- og annen handelsgjeld\u00bb<span class=\"_ _b\"></span> i balansen, se<span class=\"_ _b\"></span> note 27<span class=\"_ _b\"></span>. Dette<span class=\"_ _b\"></span> er i hovedsak<span class=\"_ _b\"></span> \u00e5rsrabatter som vil betales<span class=\"_ _b\"></span> ut i p\u00e5f\u00f8lgende<span class=\"_ _b\"></span> \u00e5r<span class=\"_ _b\"></span>. Konsernet<span class=\"_ _b\"></span> har for<span class=\"_ _b\"></span> \u00f8vrig ikk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>vesentlige balansef\u00f8rte leveringsforpliktelser<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kny<span class=\"_ _3\"></span>ttet til salgsinntekter<span class=\"_ _f\"></span>.Drif<span class=\"_ _3\"></span>tsinn<span class=\"_ _3\"></span>tekter<span class=\"_ _3\"></span> Industrial<span class=\"_ _3\"></span> &amp; Finan<span class=\"_ _3\"></span>cial Inv<span class=\"_ _8\"></span>es<span class=\"_ _3\"></span>tments<span class=\"_ _3\"></span> I Hydro<span class=\"_ _b\"></span> Power<span class=\"_ _b\"></span> blir ek<span class=\"_ _b\"></span>sternt salg av<span class=\"_ _b\"></span> elektrisk<span class=\"_ _b\"></span> kraft inntektsf\u00f8rt basert p\u00e5<span class=\"_ _b\"></span> pris avtalt med k<span class=\"_ _b\"></span>unde ved levering.<span class=\"_ _b\"></span> Elektrisk kraft<span class=\"_ _b\"></span> selges i hovedsak<span class=\"_ _b\"></span> fra<span class=\"_ _b\"></span> kraftverk<span class=\"_ _b\"></span>ene i Saudefaldene<span class=\"_ _b\"></span> og Sarpsfoss.<span class=\"_ _b\"></span> Innenfor<span class=\"_ _b\"></span> Financial Investments blir husleieinntekter<span class=\"_ _b\"></span> inntektsf\u00f8rt l\u00f8pende. V<span class=\"_ _b\"></span>ederlag kny<span class=\"_ _3\"></span>ttet <span class=\"_ _8\"></span>til boligprosjekter<span class=\"_ _b\"></span> som <span class=\"_ _8\"></span>selskapet har<span class=\"_ _b\"></span> resultatansvar<span class=\"_ _8\"></span> f<span class=\"_ _8\"></span>or<span class=\"_ _b\"></span>, inntektsf\u00f8res<span class=\"_ _b\"></span> ved overlevering. Dette betyr <span class=\"_ _3\"></span>at<span class=\"_ _8\"></span> det kan g\u00e5<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>lang tid fra<span class=\"_ _b\"></span> oppstar<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>et byggeprosjekt <span class=\"_ _b\"></span>til inntektene k<span class=\"_ _b\"></span>ommer i regnsk<span class=\"_ _b\"></span>apet. I mellomfasen f\u00f8res<span class=\"_ _b\"></span> p\u00e5l\u00f8pte prosjektutgifter<span class=\"_ _b\"></span> som <span class=\"_ _b\"></span>varelager<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>se note<span class=\"_ _b\"></span> 23. Eventuelle<span class=\"_ _b\"></span> salg av selskaper<span class=\"_ _f\"></span>, inntektsf\u00f8r<span class=\"_ _8\"></span>es n\u00e5r<span class=\"_ _b\"></span> av<span class=\"_ _3\"></span>talen <span class=\"_ _b\"></span>er <span class=\"_ _8\"></span>gjennomf\u00f8rt.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>Estimatusikk<span class=\"_ _8\"></span>erhet vedr\u00f8rende<span class=\"_ _b\"></span> salgsinntektsreduksjoner<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>merk<span class=\"_ _8\"></span>evarevirk<span class=\"_ _b\"></span>somheten er omtalt i note 4.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Orkla har som m\u00e5l \u00e5 utvikle en bedriftskultur preget av godt skj\u00f8nn og god evne<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>\u00e5 h\u00e5ndtere<span class=\"_ _8\"></span> regelverk <span class=\"_ _b\"></span>og etisk<span class=\"_ _8\"></span>e utfor<span class=\"_ _8\"></span>dringer<span class=\"_ _b\"></span>. Konsernet<span class=\"_ _8\"></span> har nulltoler<span class=\"_ _8\"></span>anse <span class=\"_ _8\"></span>for k<span class=\"_ _b\"></span>orrupsjon, avtaler om prissamarbeid, mark<span class=\"_ _b\"></span>edsdeling, eller<span class=\"_ _b\"></span> tiltak <span class=\"_ _8\"></span>som begrenser<span class=\"_ _8\"></span> den <span class=\"_ _8\"></span>frie k<span class=\"_ _b\"></span>onkurransen. Det<span class=\"_ _8\"></span> gjennomf\u00f8res<span class=\"_ _b\"></span> regelmessig intern oppl\u00e6ring og <span class=\"_ _b\"></span>oppf\u00f8lging av k<span class=\"_ _8\"></span>onsernets <span class=\"_ _b\"></span>selskaper for<span class=\"_ _b\"></span> \u00e5 redusere<span class=\"_ _b\"></span> risikoen for<span class=\"_ _b\"></span> regelverksbrudd.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-83-3": {
   "value": "<span class=\"_ _281\"></span><span class=\"ff4 ls2 ws2\">Not<span class=\"_ _8\"></span>e 9 </span>I<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>ntek<span class=\"_ _3\"></span>tsf\u00f8ri<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>g P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>IFRS<span class=\"_ _b\"></span> 15 <span class=\"_ _b\"></span>\u00abDriftsinntekter fra<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>ontrakter<span class=\"_ _8\"></span> med kunder\u00bb<span class=\"_ _8\"></span> etabler<span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>et teoretisk<span class=\"_ _8\"></span> rammeverk<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span> innregning <span class=\"_ _8\"></span>og m\u00e5ling av k<span class=\"_ _b\"></span>onsernets inntekter i merk<span class=\"_ _b\"></span>evarevirksomheten <span class=\"_ _b\"></span>og i Hydro P<span class=\"_ _8\"></span>ower<span class=\"_ _b\"></span>. Inntektsf\u00f8ringstidspunkt bestemmes<span class=\"_ _b\"></span> gjennom en f<span class=\"_ _8\"></span>emstegsmodell hvor hovedpunktene<span class=\"_ _b\"></span> er identifisering av<span class=\"_ _b\"></span> en kundek<span class=\"_ _8\"></span>ontrakt,<span class=\"_ _8\"></span> identifisering av <span class=\"_ _8\"></span>separate<span class=\"_ _8\"></span> leveringsforpliktelser<span class=\"_ _b\"></span>, fastsettelse av<span class=\"_ _8\"></span> transak<span class=\"_ _b\"></span>sjonspris, allok<span class=\"_ _8\"></span>ering av <span class=\"_ _8\"></span>transak<span class=\"_ _8\"></span>sjonsprisen p\u00e5 <span class=\"_ _b\"></span>separate leveringsforpliktelser<span class=\"_ _8\"></span> og inntektsf\u00f8ring <span class=\"_ _b\"></span>ved oppfyllelse av<span class=\"_ _b\"></span> leveringsforpliktelsene. Med innregning menes<span class=\"_ _8\"></span> n\u00e5r <span class=\"_ _8\"></span>et bel\u00f8p<span class=\"_ _8\"></span> sk<span class=\"_ _8\"></span>al tas<span class=\"_ _8\"></span> til inntekt<span class=\"_ _8\"></span> og med m\u00e5ling hvor<span class=\"_ _b\"></span> mye som <span class=\"_ _8\"></span>skal inntektsf\u00f8res.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Et foretak<span class=\"_ _b\"></span> oppfyller en leveringsforpliktelse ved \u00e5 overf\u00f8re<span class=\"_ _8\"></span> kontroll av den avtalte var<span class=\"_ _8\"></span>en eller tjenesten til kunden og inntekt blir inntektsf\u00f8rt <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> tidspunktet for<span class=\"_ _8\"></span> oppfyllelse av<span class=\"_ _b\"></span> leveringsforpliktelsen. Salgsinntekter fr<span class=\"_ _8\"></span>a merk<span class=\"_ _8\"></span>evarevirk<span class=\"_ _b\"></span>somheten er presentert etter fr<span class=\"_ _8\"></span>adrag for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>abatter<span class=\"_ _8\"></span>, merverdiavgift og andre typer<span class=\"_ _8\"></span> offentlige avgifter som f<span class=\"_ _b\"></span>.eks. sukk<span class=\"_ _b\"></span>er<span class=\"_ _3\"></span>var<span class=\"_ _8\"></span>eavgift. Konsernet<span class=\"_ _8\"></span> omsetter <span class=\"_ _8\"></span>varer<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>tjenester i mange ulik<span class=\"_ _b\"></span>e mark<span class=\"_ _8\"></span>eder<span class=\"_ _b\"></span>. Salgsinntekter <span class=\"_ _8\"></span>fra Hydr<span class=\"_ _8\"></span>o P<span class=\"_ _b\"></span>ower  best\u00e5r av<span class=\"_ _b\"></span> salg av <span class=\"_ _8\"></span>elektrisk kr<span class=\"_ _8\"></span>aft som inntektsf<span class=\"_ _8\"></span>\u00f8res<span class=\"_ _8\"></span> ved levering.<span class=\"_ _b\"></span> Driftsinntekter <span class=\"_ _8\"></span>fra Financial Investments<span class=\"_ _b\"></span> utgj\u00f8r i all hovedsak leieinntekter<span class=\"_ _b\"></span> fra utleie<span class=\"_ _8\"></span> av eiendom samt<span class=\"_ _8\"></span> salg av<span class=\"_ _8\"></span> boliger <span class=\"_ _b\"></span>som utvikles og bygges<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>Orkla Financial Investments. Leieinntektene innr<span class=\"_ _8\"></span>egnes l\u00f8pende<span class=\"_ _8\"></span> over<span class=\"_ _b\"></span> leieperioden. V<span class=\"_ _b\"></span>ederlag kny<span class=\"_ _3\"></span>ttet <span class=\"_ _b\"></span>til boligprosjekter inntektsf\u00f8res<span class=\"_ _b\"></span> ved overlevering av<span class=\"_ _8\"></span> boligen, <span class=\"_ _b\"></span>og i utviklings- og byggeperioden f<span class=\"_ _8\"></span>\u00f8res<span class=\"_ _8\"></span> p\u00e5l\u00f8pte prosjektutgifter<span class=\"_ _8\"></span> som varelager<span class=\"_ _b\"></span>.Ford<span class=\"_ _3\"></span>eling av ekstern<span class=\"_ _3\"></span>e drif<span class=\"_ _3\"></span>tsinntek<span class=\"_ _3\"></span>terBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Merk<span class=\"_ _b\"></span>evarevirksomheten<span class=\"_ _282\"> </span><span class=\"wse\"> 55 394 <span class=\"_ _61\"> </span><span class=\"ws25\"> 49 187<span class=\"_ _8\"></span> </span></span>HK<span class=\"_ _283\"> </span><span class=\"ls11 wsc\"> 12 <span class=\"_ _1b4\"> </span><span class=\"wse\"> 44 </span></span>Merk<span class=\"_ _8\"></span>evarevirk<span class=\"_ _b\"></span>somheten inkl. HK<span class=\"_ _103\"> </span><span class=\"wsc\"> <span class=\"_ _3\"></span>55<span class=\"_ _8\"></span> 406<span class=\"_ _54\"> </span> 49 231 </span>Hydro<span class=\"_ _b\"></span> Power<span class=\"_ _5b\"> </span><span class=\"ls11\"> 2 744 <span class=\"_ _15a\"> </span></span><span class=\"ws25\"> 1 177 </span>Financial Investments<span class=\"_ _284\"> </span><span class=\"ls11\"> 241<span class=\"_ _1b2\"> </span> 3<span class=\"_ _3\"></span>3 </span>Industrial &amp; Financial Investments<span class=\"_ _6d\"> </span><span class=\"wse\"> 2 985<span class=\"_ _36\"> </span><span class=\"ws29\"> 1 <span class=\"_ _3\"></span>210<span class=\"_ _8\"></span> </span></span>Sum eksterne<span class=\"_ _b\"></span> drif<span class=\"_ _3\"></span>tsinntekter<span class=\"_ _200\"> </span><span class=\"wse\"> 58 391 <span class=\"_ _5a\"> </span></span> <span class=\"_ _3\"></span>50 441 Se note<span class=\"_ _b\"></span> 7 Segmenter<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> yt<span class=\"_ _3\"></span>terligere<span class=\"_ _b\"></span> fordeling av<span class=\"_ _b\"></span> inntektene i merk<span class=\"_ _b\"></span>evare-virksomheten samt<span class=\"_ _b\"></span> drifts <span class=\"_ _5\"></span>inntektene<span class=\"_ _8\"></span> fordelt<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> geografisk<span class=\"_ _8\"></span>e omr<span class=\"_ _b\"></span>\u00e5der<span class=\"_ _b\"></span>.Ek<span class=\"_ _8\"></span>sterne driftsinntekter i merk<span class=\"_ _8\"></span>eva<span class=\"_ _8\"></span>revir<span class=\"_ _8\"></span>ksomhet<span class=\"_ _8\"></span>en fordelt p\u00e5 salgskana<span class=\"_ _8\"></span>ler:Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Dagligvare<span class=\"_ _285\"> </span><span class=\"wsc\"> 27 446 <span class=\"_ _134\"> </span><span class=\"wse\"> 26 675 </span></span>1Spesialisert handel 6 641 <span class=\"_ _161\"> </span><span class=\"ls11 ws2\"> 5 910 </span>2Industri 7 160 <span class=\"_ _19e\"> </span><span class=\"ls11 ws2\"> 6 08<span class=\"_ _3\"></span>4 </span>Hotell, restaurant<span class=\"_ _b\"></span> og catering<span class=\"_ _286\"> </span><span class=\"ls11 ws2\"> 6 253 <span class=\"_ _4e\"> </span><span class=\"wse\"> 4 7<span class=\"_ _3\"></span>25 </span></span>3Eksport 4 54<span class=\"_ _3\"></span>6 <span class=\"_ _4e\"> </span><span class=\"ws2\"> 3 279 </span>\u00d8vrige k<span class=\"_ _b\"></span>analer<span class=\"_ _29\"> </span><span class=\"ls11\"> 3 3<span class=\"_ _3\"></span>48 <span class=\"_ _1a4\"> </span> 2 5<span class=\"_ _3\"></span>14 </span>T<span class=\"_ _b\"></span>otalt ek<span class=\"_ _8\"></span>sternt salg merkev<span class=\"_ _8\"></span>arevirk<span class=\"_ _b\"></span>somheten<span class=\"_ _1b1\"> </span><span class=\"wse\"> 55 394<span class=\"_ _4f\"> </span><span class=\"ws29\"> 49 187<span class=\"_ _8\"></span> </span></span>1 <span class=\"_ _77\"> </span>Eksternt<span class=\"_ _8\"></span> salg hvor<span class=\"_ _8\"></span> produktene<span class=\"_ _8\"></span> selges<span class=\"_ _b\"></span> p\u00e5 spesialiserte utsalgssteder<span class=\"_ _b\"></span>.2 <span class=\"_ _5a\"> </span>Eksternt salg til andre<span class=\"_ _8\"></span> industrielle selskaper<span class=\"_ _8\"></span> eller business-to-business kunder<span class=\"_ _b\"></span>.3 <span class=\"_ _5a\"> </span>Ek<span class=\"_ _8\"></span>sternt <span class=\"_ _8\"></span>salg utenfor<span class=\"_ _8\"></span> hjemmemarkedet.Salg er i all <span class=\"_ _3\"></span>hovedsak vur<span class=\"_ _8\"></span>dert som en enk<span class=\"_ _b\"></span>eltst\u00e5ende leveringsforpliktelse som er oppfylt<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>inntektsf\u00f8res<span class=\"_ _b\"></span> ved over<span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>\u00f8ring av var<span class=\"_ _8\"></span>er til motpart. Inntektsf\u00f8ring skjer<span class=\"_ _b\"></span> enten ved <span class=\"_ _3\"></span>avgang fra k<span class=\"_ _8\"></span>onsernets<span class=\"_ _8\"></span> fabrikklokale eller<span class=\"_ _b\"></span> ved ank<span class=\"_ _b\"></span>omst p\u00e5 kundens<span class=\"_ _b\"></span> eiendom.<span class=\"_ _b\"></span> Salg som ikk<span class=\"_ _b\"></span>e inntektsf\u00f8res<span class=\"_ _b\"></span> p\u00e5 <span class=\"_ _b\"></span>et bestemt tidspunkt, er<span class=\"_ _b\"></span> vurdert \u00e5 ikke<span class=\"_ _b\"></span> v\u00e6re vesentlig for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>onsernet.Salg inntektsf\u00f8res til den forventede ver<span class=\"_ _b\"></span>dien <span class=\"_ _3\"></span>av vederlaget<span class=\"_ _8\"></span> etter fradr<span class=\"_ _8\"></span>ag for ytelser til k<span class=\"_ _b\"></span>under herunder <span class=\"_ _b\"></span>estimerte bonusvederlag, r<span class=\"_ _b\"></span>abat<span class=\"_ _3\"></span>ter<span class=\"_ _b\"></span> og nedprisning av sesongv<span class=\"_ _b\"></span>arer<span class=\"_ _b\"></span>. Det er pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember 2022 satt av 1,6<span class=\"fcc ws2\"> <span class=\"fc3\">mr<span class=\"_ _b\"></span>d. kroner<span class=\"_ _b\"></span> i totale </span></span>rabatter (1,5<span class=\"_ _b\"></span> mrd. kroner<span class=\"_ _b\"></span> i 2021) presentert under<span class=\"_ _b\"></span> \u00abLeverand\u00f8r<span class=\"_ _b\"></span>- og annen handelsgjeld\u00bb<span class=\"_ _b\"></span> i balansen, se<span class=\"_ _b\"></span> note 27<span class=\"_ _b\"></span>. Dette<span class=\"_ _b\"></span> er i hovedsak<span class=\"_ _b\"></span> \u00e5rsrabatter som vil betales<span class=\"_ _b\"></span> ut i p\u00e5f\u00f8lgende<span class=\"_ _b\"></span> \u00e5r<span class=\"_ _b\"></span>. Konsernet<span class=\"_ _b\"></span> har for<span class=\"_ _b\"></span> \u00f8vrig ikk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>vesentlige balansef\u00f8rte leveringsforpliktelser<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kny<span class=\"_ _3\"></span>ttet til salgsinntekter<span class=\"_ _f\"></span>.Drif<span class=\"_ _3\"></span>tsinn<span class=\"_ _3\"></span>tekter<span class=\"_ _3\"></span> Industrial<span class=\"_ _3\"></span> &amp; Finan<span class=\"_ _3\"></span>cial Inv<span class=\"_ _8\"></span>es<span class=\"_ _3\"></span>tments<span class=\"_ _3\"></span> I Hydro<span class=\"_ _b\"></span> Power<span class=\"_ _b\"></span> blir ek<span class=\"_ _b\"></span>sternt salg av<span class=\"_ _b\"></span> elektrisk<span class=\"_ _b\"></span> kraft inntektsf\u00f8rt basert p\u00e5<span class=\"_ _b\"></span> pris avtalt med k<span class=\"_ _b\"></span>unde ved levering.<span class=\"_ _b\"></span> Elektrisk kraft<span class=\"_ _b\"></span> selges i hovedsak<span class=\"_ _b\"></span> fra<span class=\"_ _b\"></span> kraftverk<span class=\"_ _b\"></span>ene i Saudefaldene<span class=\"_ _b\"></span> og Sarpsfoss.<span class=\"_ _b\"></span> Innenfor<span class=\"_ _b\"></span> Financial Investments blir husleieinntekter<span class=\"_ _b\"></span> inntektsf\u00f8rt l\u00f8pende. V<span class=\"_ _b\"></span>ederlag kny<span class=\"_ _3\"></span>ttet <span class=\"_ _8\"></span>til boligprosjekter<span class=\"_ _b\"></span> som <span class=\"_ _8\"></span>selskapet har<span class=\"_ _b\"></span> resultatansvar<span class=\"_ _8\"></span> f<span class=\"_ _8\"></span>or<span class=\"_ _b\"></span>, inntektsf\u00f8res<span class=\"_ _b\"></span> ved overlevering. Dette betyr <span class=\"_ _3\"></span>at<span class=\"_ _8\"></span> det kan g\u00e5<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>lang tid fra<span class=\"_ _b\"></span> oppstar<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>et byggeprosjekt <span class=\"_ _b\"></span>til inntektene k<span class=\"_ _b\"></span>ommer i regnsk<span class=\"_ _b\"></span>apet. I mellomfasen f\u00f8res<span class=\"_ _b\"></span> p\u00e5l\u00f8pte prosjektutgifter<span class=\"_ _b\"></span> som <span class=\"_ _b\"></span>varelager<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>se note<span class=\"_ _b\"></span> 23. Eventuelle<span class=\"_ _b\"></span> salg av selskaper<span class=\"_ _f\"></span>, inntektsf\u00f8r<span class=\"_ _8\"></span>es n\u00e5r<span class=\"_ _b\"></span> av<span class=\"_ _3\"></span>talen <span class=\"_ _b\"></span>er <span class=\"_ _8\"></span>gjennomf\u00f8rt.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>Estimatusikk<span class=\"_ _8\"></span>erhet vedr\u00f8rende<span class=\"_ _b\"></span> salgsinntektsreduksjoner<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>merk<span class=\"_ _8\"></span>evarevirk<span class=\"_ _b\"></span>somheten er omtalt i note 4.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Orkla har som m\u00e5l \u00e5 utvikle en bedriftskultur preget av godt skj\u00f8nn og god evne<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>\u00e5 h\u00e5ndtere<span class=\"_ _8\"></span> regelverk <span class=\"_ _b\"></span>og etisk<span class=\"_ _8\"></span>e utfor<span class=\"_ _8\"></span>dringer<span class=\"_ _b\"></span>. Konsernet<span class=\"_ _8\"></span> har nulltoler<span class=\"_ _8\"></span>anse <span class=\"_ _8\"></span>for k<span class=\"_ _b\"></span>orrupsjon, avtaler om prissamarbeid, mark<span class=\"_ _b\"></span>edsdeling, eller<span class=\"_ _b\"></span> tiltak <span class=\"_ _8\"></span>som begrenser<span class=\"_ _8\"></span> den <span class=\"_ _8\"></span>frie k<span class=\"_ _b\"></span>onkurransen. Det<span class=\"_ _8\"></span> gjennomf\u00f8res<span class=\"_ _b\"></span> regelmessig intern oppl\u00e6ring og <span class=\"_ _b\"></span>oppf\u00f8lging av k<span class=\"_ _8\"></span>onsernets <span class=\"_ _b\"></span>selskaper for<span class=\"_ _b\"></span> \u00e5 redusere<span class=\"_ _b\"></span> risikoen for<span class=\"_ _b\"></span> regelverksbrudd.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-85-5": {
   "value": "P     Regnskapsprinsipper IFRS 15 \u00abDriftsinntekter fra kontrakter med kunder\u00bb etablerer et teoretisk rammeverk for innregning og m\u00e5ling av konsernets inntekter i merkevarevirksomheten og i Hydro Power. Inntektsf\u00f8ringstidspunkt bestemmes gjennom en femstegsmodell hvor hovedpunktene er identifisering av en kundekontrakt, identifisering av separate leveringsforpliktelser, fastsettelse av transaksjonspris, allokering av transaksjonsprisen p\u00e5 separate leveringsforpliktelser og inntektsf\u00f8ring ved oppfyllelse av leveringsforpliktelsene. Med innregning menes n\u00e5r et bel\u00f8p skal tas til inntekt og med m\u00e5ling hvor mye som skal inntektsf\u00f8res. Et foretak oppfyller en leveringsforpliktelse ved \u00e5 overf\u00f8re kontroll av den avtalte varen eller tjenesten til kunden og inntekt blir inntektsf\u00f8rt p\u00e5 tidspunktet for oppfyllelse av leveringsforpliktelsen. Salgsinntekter fra merkevarevirksomheten er presentert etter fradrag for rabatter, merverdiavgift og andre typer offentlige avgifter som f.eks. sukkervareavgift. Konsernet omsetter varer og tjenester i mange ulike markeder. Salgsinntekter fra Hydro Power  best\u00e5r av salg av elektrisk kraft som inntektsf\u00f8res ved levering. Driftsinntekter fra Financial Investments utgj\u00f8r i all hovedsak leieinntekter fra utleie av eiendom samt salg av boliger som utvikles og bygges av Orkla Financial Investments. Leieinntektene innregnes l\u00f8pende over leieperioden. Vederlag knyttet til boligprosjekter inntektsf\u00f8res ved overlevering av boligen, og i utviklings- og byggeperioden f\u00f8res p\u00e5l\u00f8pte prosjektutgifter som varelager.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-86-5": {
   "value": "Ford<span class=\"_ _3\"></span>eling av ekstern<span class=\"_ _3\"></span>e drif<span class=\"_ _3\"></span>tsinntek<span class=\"_ _3\"></span>terBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Merk<span class=\"_ _b\"></span>evarevirksomheten<span class=\"_ _282\"> </span><span class=\"wse\"> 55 394 <span class=\"_ _61\"> </span><span class=\"ws25\"> 49 187<span class=\"_ _8\"></span> </span></span>HK<span class=\"_ _283\"> </span><span class=\"ls11 wsc\"> 12 <span class=\"_ _1b4\"> </span><span class=\"wse\"> 44 </span></span>Merk<span class=\"_ _8\"></span>evarevirk<span class=\"_ _b\"></span>somheten inkl. HK<span class=\"_ _103\"> </span><span class=\"wsc\"> <span class=\"_ _3\"></span>55<span class=\"_ _8\"></span> 406<span class=\"_ _54\"> </span> 49 231 </span>Hydro<span class=\"_ _b\"></span> Power<span class=\"_ _5b\"> </span><span class=\"ls11\"> 2 744 <span class=\"_ _15a\"> </span></span><span class=\"ws25\"> 1 177 </span>Financial Investments<span class=\"_ _284\"> </span><span class=\"ls11\"> 241<span class=\"_ _1b2\"> </span> 3<span class=\"_ _3\"></span>3 </span>Industrial &amp; Financial Investments<span class=\"_ _6d\"> </span><span class=\"wse\"> 2 985<span class=\"_ _36\"> </span><span class=\"ws29\"> 1 <span class=\"_ _3\"></span>210<span class=\"_ _8\"></span> </span></span>Sum eksterne<span class=\"_ _b\"></span> drif<span class=\"_ _3\"></span>tsinntekter<span class=\"_ _200\"> </span><span class=\"wse\"> 58 391 <span class=\"_ _5a\"> </span></span> <span class=\"_ _3\"></span>50 441 Se note<span class=\"_ _b\"></span> 7 Segmenter<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> yt<span class=\"_ _3\"></span>terligere<span class=\"_ _b\"></span> fordeling av<span class=\"_ _b\"></span> inntektene i merk<span class=\"_ _b\"></span>evare-virksomheten samt<span class=\"_ _b\"></span> drifts <span class=\"_ _5\"></span>inntektene<span class=\"_ _8\"></span> fordelt<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> geografisk<span class=\"_ _8\"></span>e omr<span class=\"_ _b\"></span>\u00e5der<span class=\"_ _b\"></span>.Ek<span class=\"_ _8\"></span>sterne driftsinntekter i merk<span class=\"_ _8\"></span>eva<span class=\"_ _8\"></span>revir<span class=\"_ _8\"></span>ksomhet<span class=\"_ _8\"></span>en fordelt p\u00e5 salgskana<span class=\"_ _8\"></span>ler:Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Dagligvare<span class=\"_ _285\"> </span><span class=\"wsc\"> 27 446 <span class=\"_ _134\"> </span><span class=\"wse\"> 26 675 </span></span>1Spesialisert handel 6 641 <span class=\"_ _161\"> </span><span class=\"ls11 ws2\"> 5 910 </span>2Industri 7 160 <span class=\"_ _19e\"> </span><span class=\"ls11 ws2\"> 6 08<span class=\"_ _3\"></span>4 </span>Hotell, restaurant<span class=\"_ _b\"></span> og catering<span class=\"_ _286\"> </span><span class=\"ls11 ws2\"> 6 253 <span class=\"_ _4e\"> </span><span class=\"wse\"> 4 7<span class=\"_ _3\"></span>25 </span></span>3Eksport 4 54<span class=\"_ _3\"></span>6 <span class=\"_ _4e\"> </span><span class=\"ws2\"> 3 279 </span>\u00d8vrige k<span class=\"_ _b\"></span>analer<span class=\"_ _29\"> </span><span class=\"ls11\"> 3 3<span class=\"_ _3\"></span>48 <span class=\"_ _1a4\"> </span> 2 5<span class=\"_ _3\"></span>14 </span>T<span class=\"_ _b\"></span>otalt ek<span class=\"_ _8\"></span>sternt salg merkev<span class=\"_ _8\"></span>arevirk<span class=\"_ _b\"></span>somheten<span class=\"_ _1b1\"> </span><span class=\"wse\"> 55 394<span class=\"_ _4f\"> </span><span class=\"ws29\"> 49 187<span class=\"_ _8\"></span> </span></span>1 <span class=\"_ _77\"> </span>Eksternt<span class=\"_ _8\"></span> salg hvor<span class=\"_ _8\"></span> produktene<span class=\"_ _8\"></span> selges<span class=\"_ _b\"></span> p\u00e5 spesialiserte utsalgssteder<span class=\"_ _b\"></span>.2 <span class=\"_ _5a\"> </span>Eksternt salg til andre<span class=\"_ _8\"></span> industrielle selskaper<span class=\"_ _8\"></span> eller business-to-business kunder<span class=\"_ _b\"></span>.3 <span class=\"_ _5a\"> </span>Ek<span class=\"_ _8\"></span>sternt <span class=\"_ _8\"></span>salg utenfor<span class=\"_ _8\"></span> hjemmemarkedet.Salg er i all <span class=\"_ _3\"></span>hovedsak vur<span class=\"_ _8\"></span>dert som en enk<span class=\"_ _b\"></span>eltst\u00e5ende leveringsforpliktelse som er oppfylt<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>inntektsf\u00f8res<span class=\"_ _b\"></span> ved over<span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>\u00f8ring av var<span class=\"_ _8\"></span>er til motpart. Inntektsf\u00f8ring skjer<span class=\"_ _b\"></span> enten ved <span class=\"_ _3\"></span>avgang fra k<span class=\"_ _8\"></span>onsernets<span class=\"_ _8\"></span> fabrikklokale eller<span class=\"_ _b\"></span> ved ank<span class=\"_ _b\"></span>omst p\u00e5 kundens<span class=\"_ _b\"></span> eiendom.<span class=\"_ _b\"></span> Salg som ikk<span class=\"_ _b\"></span>e inntektsf\u00f8res<span class=\"_ _b\"></span> p\u00e5 <span class=\"_ _b\"></span>et bestemt tidspunkt, er<span class=\"_ _b\"></span> vurdert \u00e5 ikke<span class=\"_ _b\"></span> v\u00e6re vesentlig for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>onsernet.Salg inntektsf\u00f8res til den forventede ver<span class=\"_ _b\"></span>dien <span class=\"_ _3\"></span>av vederlaget<span class=\"_ _8\"></span> etter fradr<span class=\"_ _8\"></span>ag for ytelser til k<span class=\"_ _b\"></span>under herunder <span class=\"_ _b\"></span>estimerte bonusvederlag, r<span class=\"_ _b\"></span>abat<span class=\"_ _3\"></span>ter<span class=\"_ _b\"></span> og nedprisning av sesongv<span class=\"_ _b\"></span>arer<span class=\"_ _b\"></span>. Det er pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember 2022 satt av 1,6<span class=\"fcc ws2\"> <span class=\"fc3\">mr<span class=\"_ _b\"></span>d. kroner<span class=\"_ _b\"></span> i totale </span></span>rabatter (1,5<span class=\"_ _b\"></span> mrd. kroner<span class=\"_ _b\"></span> i 2021) presentert under<span class=\"_ _b\"></span> \u00abLeverand\u00f8r<span class=\"_ _b\"></span>- og annen handelsgjeld\u00bb<span class=\"_ _b\"></span> i balansen, se<span class=\"_ _b\"></span> note 27<span class=\"_ _b\"></span>. Dette<span class=\"_ _b\"></span> er i hovedsak<span class=\"_ _b\"></span> \u00e5rsrabatter som vil betales<span class=\"_ _b\"></span> ut i p\u00e5f\u00f8lgende<span class=\"_ _b\"></span> \u00e5r<span class=\"_ _b\"></span>. Konsernet<span class=\"_ _b\"></span> har for<span class=\"_ _b\"></span> \u00f8vrig ikk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>vesentlige balansef\u00f8rte leveringsforpliktelser<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kny<span class=\"_ _3\"></span>ttet til salgsinntekter<span class=\"_ _f\"></span>.Drif<span class=\"_ _3\"></span>tsinn<span class=\"_ _3\"></span>tekter<span class=\"_ _3\"></span> Industrial<span class=\"_ _3\"></span> &amp; Finan<span class=\"_ _3\"></span>cial Inv<span class=\"_ _8\"></span>es<span class=\"_ _3\"></span>tments<span class=\"_ _3\"></span> I Hydro<span class=\"_ _b\"></span> Power<span class=\"_ _b\"></span> blir ek<span class=\"_ _b\"></span>sternt salg av<span class=\"_ _b\"></span> elektrisk<span class=\"_ _b\"></span> kraft inntektsf\u00f8rt basert p\u00e5<span class=\"_ _b\"></span> pris avtalt med k<span class=\"_ _b\"></span>unde ved levering.<span class=\"_ _b\"></span> Elektrisk kraft<span class=\"_ _b\"></span> selges i hovedsak<span class=\"_ _b\"></span> fra<span class=\"_ _b\"></span> kraftverk<span class=\"_ _b\"></span>ene i Saudefaldene<span class=\"_ _b\"></span> og Sarpsfoss.<span class=\"_ _b\"></span> Innenfor<span class=\"_ _b\"></span> Financial Investments blir husleieinntekter<span class=\"_ _b\"></span> inntektsf\u00f8rt l\u00f8pende. V<span class=\"_ _b\"></span>ederlag kny<span class=\"_ _3\"></span>ttet <span class=\"_ _8\"></span>til boligprosjekter<span class=\"_ _b\"></span> som <span class=\"_ _8\"></span>selskapet har<span class=\"_ _b\"></span> resultatansvar<span class=\"_ _8\"></span> f<span class=\"_ _8\"></span>or<span class=\"_ _b\"></span>, inntektsf\u00f8res<span class=\"_ _b\"></span> ved overlevering. Dette betyr <span class=\"_ _3\"></span>at<span class=\"_ _8\"></span> det kan g\u00e5<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>lang tid fra<span class=\"_ _b\"></span> oppstar<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>et byggeprosjekt <span class=\"_ _b\"></span>til inntektene k<span class=\"_ _b\"></span>ommer i regnsk<span class=\"_ _b\"></span>apet. I mellomfasen f\u00f8res<span class=\"_ _b\"></span> p\u00e5l\u00f8pte prosjektutgifter<span class=\"_ _b\"></span> som <span class=\"_ _b\"></span>varelager<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>se note<span class=\"_ _b\"></span> 23. Eventuelle<span class=\"_ _b\"></span> salg av selskaper<span class=\"_ _f\"></span>, inntektsf\u00f8r<span class=\"_ _8\"></span>es n\u00e5r<span class=\"_ _b\"></span> av<span class=\"_ _3\"></span>talen <span class=\"_ _b\"></span>er <span class=\"_ _8\"></span>gjennomf\u00f8rt.De viktigste<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>postene<span class=\"_ _8\"></span> i \u00abAndre<span class=\"_ _8\"></span> driftsk<span class=\"_ _8\"></span>ostnader\u00bb<span class=\"_ _b\"></span> er splittet opp<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>nedenf<span class=\"_ _8\"></span>or<span class=\"_ _b\"></span>.<span class=\"_ _8\"></span> Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Eksterne<span class=\"_ _b\"></span> salgsfrakter<span class=\"_ _2a5\"> </span><span class=\"wse\">(1 605)<span class=\"_ _4e\"> </span>(1 314)</span>Energik<span class=\"_ _b\"></span>ostnader (produksjon og oppv<span class=\"_ _b\"></span>arming)<span class=\"_ _259\"> </span><span class=\"ws25\">(1 128)<span class=\"_ _e9\"> </span><span class=\"ws2\">(759)</span></span>V<span class=\"_ _b\"></span>annforbruk og avfallsh\u00e5ndtering<span class=\"_ _fd\"> </span><span class=\"ws2\">(146)<span class=\"_ _7e\"> </span>(124)</span>Reklame<span class=\"_ _207\"> </span><span class=\"wsc\">(2 433<span class=\"_ _b\"></span>)<span class=\"_ _37\"> </span><span class=\"wse\">(2 009)</span></span>Reparasjons-<span class=\"_ _b\"></span> og vedlikeholdsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _2a6\"> </span><span class=\"ws2\">(766)<span class=\"_ _208\"> </span>(600)</span>Konsulenter<span class=\"_ _f\"></span>, r<span class=\"_ _8\"></span>\u00e5dgivere<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og andre<span class=\"_ _8\"></span> innleide<span class=\"_ _8\"></span> tjenester<span class=\"_ _ca\"> </span>(727)<span class=\"_ _58\"> </span>(686)Driftsk<span class=\"_ _b\"></span>ostnader transportmidler<span class=\"_ _25b\"> </span><span class=\"ws2\">(195)<span class=\"_ _50\"> </span>(138)</span>Kortsiktig og variabel leasing<span class=\"_ _2a7\"> </span><span class=\"ws2\">(132)<span class=\"_ _50\"> </span>(102)</span>Annet<span class=\"_ _23\"> </span><span class=\"wse\">(2 963<span class=\"_ _b\"></span>)<span class=\"_ _73\"> </span><span class=\"ws25\">(2 183<span class=\"_ _b\"></span>)</span></span>Sum andre driftsk<span class=\"_ _8\"></span>ostnader<span class=\"_ _5e\"> </span><span class=\"wse\">(10 095)<span class=\"_ _73\"> </span>(7<span class=\"_ _b\"></span> 915)</span>Kostnader<span class=\"_ _b\"></span> som inng\u00e5r<span class=\"_ _b\"></span> i posten \u00abAnnet\u00bb<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> blant annet k<span class=\"_ _b\"></span>ostnader knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til IT<span class=\"_ _f\"></span>, f<span class=\"_ _8\"></span>orsikring, r<span class=\"_ _8\"></span>eiser<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> kurs<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og k<span class=\"_ _8\"></span>onfer<span class=\"_ _8\"></span>anser<span class=\"_ _b\"></span>. P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Andre<span class=\"_ _8\"></span> driftsk<span class=\"_ _b\"></span>ostnader regnskapsf<span class=\"_ _8\"></span>\u00f8res n\u00e5r<span class=\"_ _b\"></span> de p\u00e5l\u00f8per<span class=\"_ _b\"></span> og utgj\u00f8r k<span class=\"_ _b\"></span>ostnadsar<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> som ikk<span class=\"_ _b\"></span>e  klassifiseres<span class=\"_ _8\"></span> p\u00e5 linjene<span class=\"_ _8\"></span> for<span class=\"_ _b\"></span> varek<span class=\"_ _b\"></span>ostnader<span class=\"_ _8\"></span>, l\u00f8nnsk<span class=\"_ _b\"></span>ostnader eller<span class=\"_ _b\"></span> av- og nedskrivninger<span class=\"_ _b\"></span>.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Orkla har<span class=\"_ _b\"></span> et m\u00e5l om <span class=\"_ _8\"></span>30 % reduk<span class=\"_ _b\"></span>sjon i energiforbruk<span class=\"_ _b\"></span>et for perioden <span class=\"_ _8\"></span>2014\u20132025. Erfaringer<span class=\"_ _8\"></span> og beste praksis<span class=\"_ _8\"></span> deles mellom selskaper og fabrikk<span class=\"_ _b\"></span>er og er et<span class=\"_ _8\"></span> viktig tiltak for<span class=\"_ _8\"></span> \u00e5 redusere energiforbruk<span class=\"_ _b\"></span>et. Forbruket reduseres<span class=\"_ _b\"></span> gjennom effektiviseringsprosjekter og forbedring av produk<span class=\"_ _8\"></span>sjonsprosesser<span class=\"_ _b\"></span>. Justert for<span class=\"_ _8\"></span> oppkj\u00f8p av selskaper<span class=\"_ _b\"></span> og \u00f8kt omsetning, er<span class=\"_ _8\"></span> energiforbruk<span class=\"_ _b\"></span>et redusert med 37 % siden 2014.<span class=\"_ _2a8\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 1<span class=\"_ _8\"></span>4 </span>A<span class=\"_ _3\"></span>n<span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>e in<span class=\"_ _3\"></span>n<span class=\"_ _8\"></span>te<span class=\"_ _8\"></span>k<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span>er o<span class=\"_ _8\"></span>g k<span class=\"_ _b\"></span>ostnad<span class=\"_ _8\"></span>er P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>\u00abAndre<span class=\"_ _8\"></span> inntekter\u00bb og \u00abAndre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ostnader\u00bb er presentert etter k<span class=\"_ _8\"></span>onsernets segmentf<span class=\"_ _8\"></span>ordelte<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>resultat EBIT<span class=\"_ _b\"></span> (adj.) og inneholder poster<span class=\"_ _b\"></span> som M&amp;A-kostnader<span class=\"_ _b\"></span> (oppkj\u00f8psk<span class=\"_ _b\"></span>ostnader),  <span class=\"_ _291\"></span>restrukturerings- og integrasjons <span class=\"_ _291\"></span>kostnader<span class=\"_ _f\"></span>, eventuelle st\u00f8rre<span class=\"_ _b\"></span> gevinster og nedskrivninger p\u00e5 b\u00e5de<span class=\"_ _b\"></span> materielle og immaterielle<span class=\"_ _8\"></span> eiendeler<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>samt andre poster<span class=\"_ _8\"></span> som k<span class=\"_ _8\"></span>un i begrenset <span class=\"_ _b\"></span>grad er  <span class=\"_ _5\"></span>utsagnskraftige til \u00e5<span class=\"_ _b\"></span> forklare<span class=\"_ _8\"></span>  <span class=\"_ _291\"></span>l\u00f8pende l\u00f8nnsomhet.<span class=\"_ _b\"></span> M&amp;A-k<span class=\"_ _8\"></span>ostnader gjelder<span class=\"_ _8\"></span> kostnader<span class=\"_ _8\"></span> ved oppkj\u00f8p av selsk<span class=\"_ _8\"></span>aper som ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kan balansef\u00f8res<span class=\"_ _b\"></span> sammen <span class=\"_ _3\"></span>med aksjene.<span class=\"_ _8\"></span> Dette gjelder b\u00e5de gjennomf\u00f8rte<span class=\"_ _8\"></span> og ikke<span class=\"_ _8\"></span> gjennomf\u00f8rte oppkj\u00f8p.<span class=\"_ _8\"></span> P<span class=\"_ _8\"></span>eriodisering av k<span class=\"_ _b\"></span>ostnader ved <span class=\"_ _b\"></span>salg av selskap<span class=\"_ _b\"></span> inng\u00e5r ogs\u00e5<span class=\"_ _8\"></span> p\u00e5 <span class=\"_ _b\"></span>denne linjen, inntil <span class=\"_ _8\"></span>endelig salg blir gjennomf\u00f8rt. Da vil salgsk<span class=\"_ _b\"></span>ostnadene bli <span class=\"_ _3\"></span>innregnet<span class=\"_ _8\"></span> i gevinst-/tapsberegningen og  <span class=\"_ _291\"></span>presentert sammen <span class=\"_ _3\"></span>med denne.Andre<span class=\"_ _b\"></span> inntekterBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Gevinst ved salg<span class=\"_ _5b\"> </span><span class=\"ls29 ws36\">74<span class=\"_ _227\"> </span></span><span class=\"ws2\">16</span>Forsikringsoppgj\u00f8r<span class=\"_ _250\"> </span>23<span class=\"_ _15d\"> </span>108Tilbak<span class=\"_ _b\"></span>ebetaling offentlige avgifter tidligere<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>5<span class=\"_ _81\"> </span>27perioderEarn Out-avtale ved oppkj\u00f8p<span class=\"_ _2a9\"> </span><span class=\"ws2\">0<span class=\"_ _1b6\"> </span>16</span>Inntekt ved overgang fra<span class=\"_ _b\"></span> felleskontr<span class=\"_ _b\"></span>oller<span class=\"_ _3\"></span>t <span class=\"ws2\"> </span>25<span class=\"_ _133\"> </span>4selskap<span class=\"_ _b\"></span> til dat<span class=\"_ _3\"></span>terselskapSum andre<span class=\"_ _b\"></span> inntekter<span class=\"_ _2aa\"> </span>127<span class=\"_ _1b2\"> </span>171Andre<span class=\"_ _b\"></span> kostnaderBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021M&amp;A- og integrasjonsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _25a\"> </span><span class=\"ws2\">(17<span class=\"_ _8\"></span>4)<span class=\"_ _15b\"> </span>(161)</span>Sluttoppgj\u00f8r i ansettelsesforhold <span class=\"_ _b\"></span>og lignende<span class=\"_ _248\"> </span>(53<span class=\"_ _8\"></span>)<span class=\"_ _1d0\"> </span>(69)T<span class=\"_ _b\"></span>ap ved salg<span class=\"_ _1d4\"> </span><span class=\"ws2\">0<span class=\"_ _99\"> </span>(6)</span>Nedskrivninger av v<span class=\"_ _b\"></span>arige driftsmidler og <span class=\"ws2\"> </span>(147)<span class=\"_ _1b2\"> </span>(5)immaterielle eiendelerAndre<span class=\"_ _b\"></span> restruktureringsk<span class=\"_ _b\"></span>ostnader og andr<span class=\"_ _b\"></span>e poster<span class=\"_ _c7\"> </span>(267)<span class=\"_ _208\"> </span>(345)Sum andre<span class=\"_ _b\"></span> kostnader<span class=\"_ _b6\"> </span>(641)<span class=\"_ _58\"> </span>(586)Sum andre<span class=\"_ _b\"></span> inntekter og k<span class=\"_ _b\"></span>ostnader<span class=\"_ _2ab\"> </span>(514)<span class=\"_ _50\"> </span>(415)Herav: Nedskrivning varige driftsmidler<span class=\"_ _1f\"> </span><span class=\"ws2\">(31)<span class=\"_ _1a\"> </span>(5)</span>Nedskrivning immaterielle eiendeler<span class=\"_ _12e\"> </span><span class=\"ws2\">(116)<span class=\"_ _f0\"> </span>0</span>P<span class=\"_ _b\"></span>oster klassifisert som andr<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> inntekter <span class=\"_ _b\"></span>og kostnader<span class=\"_ _b\"></span>  kan henf\u00f8r<span class=\"_ _b\"></span>es til <span class=\"_ _b\"></span>f\u00f8lgende linjer<span class=\"_ _b\"></span> i regnskapet:Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Salgsinntekter<span class=\"_ _218\"> </span>5<span class=\"_ _81\"> </span>27Andre<span class=\"_ _b\"></span> driftsinntekter<span class=\"_ _256\"> </span><span class=\"ws2\">122<span class=\"_ _1b4\"> </span>14<span class=\"_ _3\"></span>4</span>L\u00f8nnsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _2ac\"> </span>(53<span class=\"_ _b\"></span>)<span class=\"_ _1d0\"> </span>(69)Andre<span class=\"_ _b\"></span> driftskostnader<span class=\"_ _a1\"> </span><span class=\"ws2\">(441)<span class=\"_ _50\"> </span>(512)</span>A<span class=\"_ _b\"></span>v- og nedskrivninger<span class=\"_ _b6\"> </span><span class=\"ws2\">(147)<span class=\"_ _152\"> </span>(5)</span>Sum andre<span class=\"_ _b\"></span> inntekter og k<span class=\"_ _b\"></span>ostnader<span class=\"_ _2ab\"> </span>(514)<span class=\"_ _50\"> </span>(415)St\u00f8rste poster<span class=\"_ _b\"></span> i andre inntekter<span class=\"_ _b\"></span> og k<span class=\"_ _b\"></span>ostnaderBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Forsikringsinntekt vedr\u00f8r<span class=\"_ _b\"></span>ende salmonellautbrudd<span class=\"_ _16c\"> </span><span class=\"ws2\">23<span class=\"_ _2ad\"> </span>85</span>Tilbak<span class=\"_ _b\"></span>ekallingskostnader<span class=\"_ _b\"></span> vedr\u00f8rende<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>(28)<span class=\"_ _144\"> </span>(85)salmonellautbruddOppkj\u00f8psk<span class=\"_ _b\"></span>ostnader (M&amp;A)<span class=\"_ _bd\"> </span>(153<span class=\"_ _8\"></span>)<span class=\"_ _7e\"> </span>(142)Nedskrivning og avvikling <span class=\"_ _b\"></span>virksomhet i Russland<span class=\"_ _1a1\"> </span>(118)<span class=\"_ _85\"> </span>-Forbedringsprosjekter<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til ny<span class=\"_ _b\"></span> kjeks-<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og  (72)<span class=\"_ _262\"> </span>(35)sjok<span class=\"_ _b\"></span>oladefabrikk i LatviaKonsernpr<span class=\"_ _b\"></span>osjekt <span class=\"_ _3\"></span>ny<span class=\"_ _8\"></span> forretningsmodell Orkla<span class=\"_ _192\"> </span><span class=\"ws2\">(68)<span class=\"_ _85\"> </span>-</span>Nedskrivning varemerk<span class=\"_ _b\"></span>er House Car<span class=\"_ _b\"></span>e UK(64)<span class=\"_ _85\"> </span>-Nedskrivning og k<span class=\"_ _b\"></span>ostnadsf\u00f8ring ERP-prosjekter<span class=\"_ _248\"> </span>-<span class=\"_ _13f\"> </span>(123<span class=\"_ _b\"></span>)B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>For \u00e5<span class=\"_ _b\"></span> skape langsiktig k<span class=\"_ _b\"></span>onkurransedyktig virk<span class=\"_ _b\"></span>somhet har <span class=\"_ _8\"></span>Orkla i perioden 2020\u20132022<span class=\"_ _8\"></span> gjennomf\u00f8rt enk<span class=\"_ _b\"></span>elte st\u00f8rre omstillingspr<span class=\"_ _8\"></span>osjekter<span class=\"_ _b\"></span>. Hensikten er \u00e5 styrk<span class=\"_ _8\"></span>e den langsiktige k<span class=\"_ _8\"></span>onkurranseevnen gjennom bedre kapasitetsutnyttelse, mer effektiv<span class=\"_ _8\"></span> drift og \u00f8kt eff<span class=\"_ _8\"></span>ekt av investeringer i pr<span class=\"_ _8\"></span>oduksjonsutstyr<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>Ansat<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> som har<span class=\"_ _b\"></span> mistet arbeidet har i <span class=\"_ _8\"></span>stor <span class=\"_ _b\"></span>grad f\u00e5tt tilbud om annet arbeid internt i <span class=\"_ _b\"></span>Orkla eller<span class=\"_ _8\"></span> st\u00f8tte<span class=\"_ _8\"></span> til \u00e5<span class=\"_ _8\"></span> s\u00f8k<span class=\"_ _b\"></span>e nytt arbeid.Andre<span class=\"_ _b\"></span> inntekter Orkla Foods<span class=\"_ _b\"></span> \u010cesk<span class=\"_ _b\"></span>o a<span class=\"_ _b\"></span> Slovensko<span class=\"_ _b\"></span> har i 2022 <span class=\"_ _b\"></span>solgt en <span class=\"_ _b\"></span>eiendom i Maratice (T<span class=\"_ _f\"></span>sjekkia). Det ble<span class=\"_ _b\"></span> inntektsf\u00f8rt en <span class=\"_ _b\"></span>gevinst p\u00e5 <span class=\"_ _8\"></span>35 mill.<span class=\"_ _b\"></span> kroner knyttet til <span class=\"_ _b\"></span>salget presentert som \u00abAndre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>inntekter\u00bb. Orkla har<span class=\"_ _b\"></span> kj\u00f8pt opp<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> resterende <span class=\"_ _b\"></span>50 % av ak<span class=\"_ _b\"></span>sjene i det<span class=\"_ _b\"></span> tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>selskapet Lofoten Marine<span class=\"_ _b\"></span> Oil A<span class=\"_ _b\"></span>S. Som f<span class=\"_ _b\"></span>\u00f8lge av at<span class=\"_ _b\"></span> Lofoten Marine <span class=\"_ _b\"></span>Oil har g\u00e5tt <span class=\"_ _b\"></span>fra \u00e5<span class=\"_ _b\"></span> v\u00e6re<span class=\"_ _b\"></span> et tilknyttet selskap til et<span class=\"_ _b\"></span> dat<span class=\"_ _3\"></span>terselskap,<span class=\"_ _b\"></span> er alle selskapets<span class=\"_ _b\"></span> eiendeler f\u00f8rt opp<span class=\"_ _8\"></span> til virk<span class=\"_ _b\"></span>elig ver<span class=\"_ _b\"></span>di. Dette har<span class=\"_ _b\"></span> medf\u00f8rt en inntektsf\u00f8ring p\u00e5<span class=\"_ _b\"></span> 25 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>se for<span class=\"_ _b\"></span> \u00f8vrig note 5.Orkla Latvija<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>Confectioner<span class=\"_ _3\"></span>y<span class=\"_ _8\"></span> &amp; Snack<span class=\"_ _8\"></span>s) solgte<span class=\"_ _b\"></span> i 2022 <span class=\"_ _8\"></span>sin <span class=\"_ _8\"></span>convenience virksomhet<span class=\"_ _b\"></span> i Latvia og Litauen med <span class=\"_ _b\"></span>en gevinst p\u00e5<span class=\"_ _b\"></span> totalt <span class=\"_ _b\"></span>19 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>. Se<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> \u00f8vrig y<span class=\"_ _3\"></span>tterligere informasjon om salget i <span class=\"_ _3\"></span>note<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>5.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Det er<span class=\"_ _b\"></span> ogs\u00e5 inntektsf\u00f8rt 12 mill.<span class=\"_ _b\"></span> kroner i <span class=\"_ _b\"></span>Orkla Foods Eur<span class=\"_ _b\"></span>ope relatert <span class=\"_ _b\"></span>til salget av<span class=\"_ _b\"></span> virksomhet<span class=\"_ _b\"></span> innen vann p\u00e5<span class=\"_ _b\"></span> flasker<span class=\"_ _b\"></span> i Orkla<span class=\"_ _b\"></span> Latvija som ble<span class=\"_ _b\"></span> gjennomf\u00f8rt i <span class=\"_ _b\"></span>2021. Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _b\"></span> Sverige <span class=\"_ _b\"></span>solgte i 2022 <span class=\"_ _b\"></span>varemerk<span class=\"_ _b\"></span>et K<span class=\"_ _b\"></span>ung Oscar (pepperkak<span class=\"_ _b\"></span>er) med en <span class=\"_ _b\"></span>gevinst p\u00e5 5<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _f\"></span>. Det <span class=\"_ _b\"></span>er inntektsf\u00f8rt 23<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>. 4.<span class=\"_ _b\"></span> kvartal 2022 knyttet til <span class=\"_ _b\"></span>et p\u00e5g\u00e5ende <span class=\"_ _b\"></span>forsikringsoppgj\u00f8r relatert <span class=\"_ _b\"></span>til tilbak<span class=\"_ _b\"></span>ekalling av Husk<span class=\"_ _b\"></span>-produkter (Norden) og Colon-C<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>produkter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(P<span class=\"_ _b\"></span>olen) <span class=\"_ _3\"></span>i Orkla<span class=\"_ _b\"></span> Care i forbindelse med et salmonellautbrudd. Det<span class=\"_ _b\"></span> er <span class=\"_ _b\"></span>f\u00f8rt 27 mill.<span class=\"_ _b\"></span> kroner i k<span class=\"_ _b\"></span>ostnader knyttet til <span class=\"_ _b\"></span>dette utbruddet <span class=\"_ _b\"></span>som inng\u00e5r i <span class=\"_ _b\"></span>\u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb. Orkla Eiendom <span class=\"_ _b\"></span>solgte i 2022<span class=\"_ _b\"></span> eiendommen Alvo<span class=\"_ _b\"></span> Park<span class=\"_ _b\"></span> i Latvia. Det ble<span class=\"_ _b\"></span> inntektsf\u00f8rt totalt 4<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mill. kroner<span class=\"_ _8\"></span> kny<span class=\"_ _3\"></span>ttet til salget.\u00abAndre<span class=\"_ _b\"></span> inntekter\u00bb ble<span class=\"_ _b\"></span> i 2021 i stor<span class=\"_ _b\"></span> grad p\u00e5virk<span class=\"_ _b\"></span>et av inntektsf<span class=\"_ _b\"></span>\u00f8ring av forsikringsoppgj\u00f8r<span class=\"_ _b\"></span> p\u00e5 til <span class=\"_ _b\"></span>sammen 108<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _f\"></span>, hvorav<span class=\"_ _b\"></span> inntektsf\u00f8ring knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til Husk-sak<span class=\"_ _8\"></span>en utgjorde<span class=\"_ _b\"></span> 85 mill.<span class=\"_ _8\"></span> kroner<span class=\"_ _f\"></span>. Det ble<span class=\"_ _b\"></span> f\u00f8rt <span class=\"_ _8\"></span>tilsvarende<span class=\"_ _b\"></span> k<span class=\"_ _b\"></span>ostnader kny<span class=\"_ _3\"></span>ttet til dette salmonellatbruddet som inngikk i \u00abAndre<span class=\"_ _b\"></span> k<span class=\"_ _b\"></span>ostnader\u00bb. Det ble<span class=\"_ _b\"></span> i 2021 inntektsf\u00f8rt en <span class=\"_ _b\"></span>tilbakebetaling av<span class=\"_ _b\"></span> offentlige<span class=\"_ _b\"></span> avgifter p\u00e5<span class=\"_ _b\"></span> 27 mill.<span class=\"_ _b\"></span> kroner <span class=\"_ _b\"></span>samt inntektsf\u00f8rt <span class=\"_ _b\"></span>gevinster knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til salg av<span class=\"_ _8\"></span> bygninger <span class=\"_ _b\"></span>og driftsmidler<span class=\"_ _b\"></span> p\u00e5 <span class=\"_ _b\"></span>17 mill. kr<span class=\"_ _b\"></span>oner<span class=\"_ _b\"></span>. Det ble<span class=\"_ _b\"></span> i tillegg inntektsf\u00f8rt 16 mill.<span class=\"_ _b\"></span> kroner <span class=\"_ _b\"></span>som f\u00f8lge av<span class=\"_ _b\"></span> en <span class=\"_ _b\"></span>tidligere inng\u00e5tt <span class=\"_ _b\"></span>earn-out avtale. Andre kostnader<span class=\"_ _3\"></span> Det er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>blitt foretatt nedskrivninger av var<span class=\"_ _8\"></span>emerk<span class=\"_ _b\"></span>er og goodwill p\u00e5 totalt 116 mill.<span class=\"_ _b\"></span> kroner i 2022.<span class=\"_ _b\"></span> Den st\u00f8rste<span class=\"_ _b\"></span> nedskrivningen gjelder <span class=\"_ _b\"></span>varemerk<span class=\"_ _b\"></span>et Harris i Orkla<span class=\"_ _b\"></span> House <span class=\"_ _b\"></span>Care UK<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla Consumer<span class=\"_ _b\"></span> Investments) som utgj\u00f8r<span class=\"_ _b\"></span> 64 mill. kroner<span class=\"_ _f\"></span>. V<span class=\"_ _b\"></span>aremerk<span class=\"_ _b\"></span>et er skr<span class=\"_ _8\"></span>evet ned som <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>\u00f8lge<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>at selsk<span class=\"_ _8\"></span>apet ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har<span class=\"_ _8\"></span> vist tilfredsstillende<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utvikling over tid til tr<span class=\"_ _8\"></span>oss<span class=\"_ _8\"></span> for et<span class=\"_ _8\"></span> oppsving under pandemien. Det <span class=\"_ _b\"></span>er utover <span class=\"_ _b\"></span>dette blitt for<span class=\"_ _b\"></span>etat<span class=\"_ _3\"></span>t nedskrivning av<span class=\"_ _b\"></span> fire<span class=\"_ _8\"></span> mindre<span class=\"_ _b\"></span> var<span class=\"_ _8\"></span>emerk<span class=\"_ _8\"></span>er<span class=\"_ _8\"></span> i Orkla Health (<span class=\"_ _b\"></span>Orkla Care) p\u00e5 til sammen 48 mill. kroner<span class=\"_ _b\"></span> samt en goodwillpost i Or<span class=\"_ _b\"></span>chard V<span class=\"_ _b\"></span>alley <span class=\"_ _b\"></span>Australia<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla Food Ingredients) p\u00e5<span class=\"_ _b\"></span> 4 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>. Det<span class=\"_ _b\"></span> ble i 2022 <span class=\"_ _b\"></span>ogs\u00e5 for<span class=\"_ _b\"></span>etat<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>en nedskrivning av produk<span class=\"_ _b\"></span>sjonsmidler p\u00e5<span class=\"_ _8\"></span> <span class=\"_ _b\"></span>10 mill. kr<span class=\"_ _8\"></span>oner i Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _b\"></span> Sverige. Se<span class=\"_ _b\"></span> for <span class=\"_ _b\"></span>\u00f8vrig note <span class=\"_ _b\"></span>18. Orkla besluttet i <span class=\"_ _b\"></span>f\u00f8rste halvdel av<span class=\"_ _b\"></span> mars 2022 \u00e5<span class=\"_ _b\"></span> avvikle <span class=\"_ _b\"></span>eierskapet til <span class=\"_ _b\"></span>sin russisk<span class=\"_ _b\"></span>e virk<span class=\"_ _b\"></span>somhet Ham\u00e9 Foods<span class=\"_ _b\"></span> ZA<span class=\"_ _f\"></span>O,<span class=\"_ _b\"></span> som produser<span class=\"_ _8\"></span>er langtidsholdbar<span class=\"_ _8\"></span>e matvarer<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> det russisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>edet. Det har<span class=\"_ _b\"></span> som f<span class=\"_ _b\"></span>\u00f8lge av <span class=\"_ _b\"></span>denne beslutningen blitt k<span class=\"_ _b\"></span>ostnadsf\u00f8rt 118<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> presentert som <span class=\"_ _b\"></span>\u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til nedskrivning <span class=\"_ _3\"></span>av bokf\u00f8rte ver<span class=\"_ _8\"></span>dier<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>i selsk<span class=\"_ _8\"></span>apet samt<span class=\"_ _8\"></span> \u00f8vrige eff<span class=\"_ _8\"></span>ekter<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>knyttet til avviklingen av <span class=\"_ _b\"></span>eierskapet. Det<span class=\"_ _b\"></span> er ikk<span class=\"_ _b\"></span>e blitt innr<span class=\"_ _b\"></span>egnet noe resultat<span class=\"_ _b\"></span> fra selskapet etter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>at denne<span class=\"_ _8\"></span> avviklingsbeslutningen <span class=\"_ _3\"></span>ble<span class=\"_ _8\"></span> tatt. Det <span class=\"_ _b\"></span>er p\u00e5l\u00f8pt <span class=\"_ _b\"></span>196 mill. kr<span class=\"_ _b\"></span>oner knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til restrukturerings-<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og samor<span class=\"_ _8\"></span>dnings-prosjekter<span class=\"_ _b\"></span> i konsernet i <span class=\"_ _b\"></span>2022. De <span class=\"_ _b\"></span>st\u00f8rste prosjektene<span class=\"_ _b\"></span> vedr\u00f8r<span class=\"_ _b\"></span>er et<span class=\"_ _b\"></span> prosjekt relatert <span class=\"_ _b\"></span>til byggingen av ny kjek<span class=\"_ _b\"></span>sfabrikk i Latvia<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla Conf<span class=\"_ _b\"></span>ectioner<span class=\"_ _3\"></span>y &amp; Snacks) <span class=\"_ _b\"></span>samt det<span class=\"_ _b\"></span> p\u00e5g\u00e5ende prosjektet p\u00e5<span class=\"_ _b\"></span> hovedkontor<span class=\"_ _b\"></span>et med \u00e5 <span class=\"_ _b\"></span>etablere en ny forretningsmodell med en tydeligere eierr<span class=\"_ _b\"></span>olle p\u00e5 AS<span class=\"_ _b\"></span>A-niv\u00e5et og med mer selvstendige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>portef\u00f8ljeselskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i konsernet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Det er<span class=\"_ _b\"></span> star<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> opp et<span class=\"_ _b\"></span> st\u00f8rre<span class=\"_ _b\"></span> restruktureringsprosjekt i <span class=\"_ _b\"></span>Orkla Foods<span class=\"_ _b\"></span> \u010cesk<span class=\"_ _b\"></span>o a Slovensk<span class=\"_ _b\"></span>o i <span class=\"_ _b\"></span>4. kvartal.<span class=\"_ _b\"></span> Det p\u00e5g\u00e5r<span class=\"_ _b\"></span> i tillegg et<span class=\"_ _b\"></span> arbeid med \u00e5 omstruktur<span class=\"_ _b\"></span>ere <span class=\"_ _b\"></span>den legale struktur<span class=\"_ _b\"></span>en i Orkla Car<span class=\"_ _b\"></span>e. Det <span class=\"_ _b\"></span>er p\u00e5l\u00f8pt <span class=\"_ _b\"></span>17<span class=\"_ _b\"></span>4 mill. kroner<span class=\"_ _b\"></span> i kostnader<span class=\"_ _b\"></span> relatert til <span class=\"_ _b\"></span>oppkj\u00f8p <span class=\"_ _b\"></span>og integrasjon av <span class=\"_ _b\"></span>selskaper i <span class=\"_ _b\"></span>2022. Det ble<span class=\"_ _b\"></span> tilsvarende<span class=\"_ _b\"></span> kostnadsf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>161 mill. kr<span class=\"_ _8\"></span>oner<span class=\"_ _8\"></span> i 2021.<span class=\"_ _8\"></span> \u00abAndre<span class=\"_ _b\"></span> kostnader\u00bb<span class=\"_ _b\"></span> i 2021 v<span class=\"_ _b\"></span>ar i stor<span class=\"_ _b\"></span> grad p\u00e5virk<span class=\"_ _b\"></span>et av<span class=\"_ _b\"></span> nedskrivninger og k<span class=\"_ _b\"></span>ostnadsf\u00f8ringer p\u00e5<span class=\"_ _b\"></span> til sammen <span class=\"_ _b\"></span>123 mill.<span class=\"_ _b\"></span> kroner knyttet til <span class=\"_ _b\"></span>et prosjekt med \u00e5 <span class=\"_ _b\"></span>etablere <span class=\"_ _b\"></span>en felles<span class=\"_ _b\"></span> ERP-plat<span class=\"_ _3\"></span>tform i k<span class=\"_ _b\"></span>onsernet. Det<span class=\"_ _8\"></span> ble<span class=\"_ _8\"></span> gjennomf<span class=\"_ _8\"></span>\u00f8rt flere<span class=\"_ _b\"></span> restruktureringsprosjekter<span class=\"_ _b\"></span> i 2021 samt at<span class=\"_ _b\"></span> det ble<span class=\"_ _b\"></span> kostnadsf\u00f8rt <span class=\"_ _b\"></span>en etterbetaling av <span class=\"_ _b\"></span>offentlige avgifter<span class=\"_ _b\"></span> p\u00e5 41 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-91-2": {
   "value": "Note 10 Varekostnader P     Regnskapsprinsipper Varekostnader p\u00e5l\u00f8per i takt med solgte varer etter en prismessig \u00abf\u00f8rst inn f\u00f8rst ut\u00bb  tiln\u00e6rming. Endringer i beholdning av egenproduserte varer vil v\u00e6re tiln\u00e6rmet resultat-n\u00f8ytral ut fra en fullkostprising. Vareforbruket er korrelert til salget, og periodisering av  vareforbruket skjer  gjennom endringer i varelager. Dette gjelder b\u00e5de for innkj\u00f8pte r\u00e5varer og for handelsvarer. Innkj\u00f8pte varer er ikke en kostnad, det er f\u00f8rst n\u00e5r varene settes i produksjon at vareforbruket oppst\u00e5r.Vareforbruket beregnes og innregnes i hovedsak gjennom standardkostsystemer. Varer p\u00e5 lager kontrolltelles minst \u00e9n gang pr. \u00e5r. Endringen i beholdning av egenproduserte ferdigvarer er av vesentlighetshensyn  presentert p\u00e5 linjen for varekostnader.De st\u00f8rste produktgruppene i 2022 er (tall i parentes er tilsvarende rangering i 2021):1.  (1.) Emballasje 7.  (6.)  Animalsk kj\u00f8tt2.  (2.)  Vegetabilsk olje og margarin8.   (8.)  Frukt og b\u00e6r3.  (3.) Tilsetningsstoffer9.   (9.)  Sukker4.  (4.) Meieriprodukter10.  (10.)  Marine produkter5.   (5.)  Kornbaserte produkter 11.  (11.)   N\u00f8tter 6. (7.) Gr\u00f8nnsaker 12.  (12.)  Kakao og sjokoladeB     B\u00e6rekraftselement Utfordringene knyttet til klimaendringer og r\u00e5vareknapphet medf\u00f8rer risiko for \u00f8kning i r\u00e5varekostnader, redusert tilgang p\u00e5 enkelte r\u00e5varer og brudd p\u00e5 Orklas etiske leverand\u00f8rkrav. Orkla bidrar til \u00e5 sikre ansvarsfull produksjon av r\u00e5varer gjennom leverand\u00f8roppf\u00f8lging, sertifiseringsordninger, deltakelse i bransjeinitiativ og samarbeidsprosjekter med myndigheter og ekspertorganisasjoner. Konsernet jobber m\u00e5lrettet for at alle prioriterte r\u00e5varer skal v\u00e6re b\u00e6rekraftig produsert innen 2025. For \u00e5 redusere risikoen for knapphet p\u00e5 r\u00e5varer, har konsernet alternative leverand\u00f8rer av risikor\u00e5varer.Orkla vil forhindre plastforurensning og oppn\u00e5 effektiv ressursutnyttelse ved \u00e5 bidra til sirkul\u00e6re verdikjeder for emballasjematerialer. Arbeidet omfatter \u00f8kt bruk av resirkulerte emballasjematerialer, utvikling av emballasjel\u00f8sninger som kan gjenvinnes og samarbeid med andre akt\u00f8rer i verdikjeden om tiltak for \u00f8kt gjenvinning. Kostnadene knyttet til dette arbeidet vurderes som viktige for \u00e5 kunne tilby produkter som m\u00f8ter forventningene fra kunder og forbrukere.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-91-3": {
   "value": "<span class=\"_ _287\"></span><span class=\"ff4 ls7 ws8\">Note 10 </span>V<span class=\"_ _f\"></span>arekostnader<span class=\"_ _3\"></span> P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>V<span class=\"_ _b\"></span>arekostnader<span class=\"_ _8\"></span> p\u00e5l\u00f8per i <span class=\"_ _b\"></span>takt med solgte <span class=\"_ _b\"></span>varer <span class=\"_ _8\"></span>etter <span class=\"_ _8\"></span>en prismessig <span class=\"_ _8\"></span>\u00abf\u00f8rst inn f<span class=\"_ _8\"></span>\u00f8rst ut\u00bb<span class=\"_ _b\"></span>  <span class=\"_ _3c\"></span>tiln\u00e6rming.<span class=\"_ _8\"></span> Endringer i <span class=\"_ _3\"></span>beholdning av egenproduserte<span class=\"_ _8\"></span> varer<span class=\"_ _8\"></span> vil v\u00e6re<span class=\"_ _b\"></span> tiln\u00e6rmet <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>esultat-n\u00f8ytral <span class=\"_ _3\"></span>ut<span class=\"_ _8\"></span> fra en fullk<span class=\"_ _8\"></span>ostprising. V<span class=\"_ _b\"></span>areforbruk<span class=\"_ _b\"></span>et er korr<span class=\"_ _8\"></span>elert til salget, og periodisering av  <span class=\"_ _3c\"></span>var<span class=\"_ _8\"></span>eforbruk<span class=\"_ _8\"></span>et skjer<span class=\"_ _8\"></span>  <span class=\"_ _3c\"></span>gjennom endringer<span class=\"_ _8\"></span> i varelager<span class=\"_ _b\"></span>. Dette gjelder b\u00e5de for<span class=\"_ _8\"></span> innkj\u00f8pte r\u00e5varer<span class=\"_ _8\"></span> og for<span class=\"_ _8\"></span> handelsvarer<span class=\"_ _b\"></span>. Innkj\u00f8pte varer<span class=\"_ _b\"></span> er ikke en k<span class=\"_ _8\"></span>ostnad, det<span class=\"_ _8\"></span> er f\u00f8rst n\u00e5r v<span class=\"_ _8\"></span>arene<span class=\"_ _8\"></span> settes i <span class=\"_ _3\"></span>pr<span class=\"_ _8\"></span>oduksjon at var<span class=\"_ _8\"></span>eforbruk<span class=\"_ _8\"></span>et oppst\u00e5r<span class=\"_ _b\"></span>.V<span class=\"_ _b\"></span>areforbruk<span class=\"_ _b\"></span>et beregnes<span class=\"_ _b\"></span> og innregnes<span class=\"_ _b\"></span> i hovedsak gjennom standardk<span class=\"_ _b\"></span>ostsystemer<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>V<span class=\"_ _b\"></span>arer p\u00e5<span class=\"_ _b\"></span> lager k<span class=\"_ _b\"></span>ontrolltelles minst <span class=\"_ _b\"></span>\u00e9n gang pr<span class=\"_ _b\"></span>. \u00e5r<span class=\"_ _f\"></span>. Endringen i beholdning av<span class=\"_ _b\"></span> egenproduserte<span class=\"_ _8\"></span> fer<span class=\"_ _b\"></span>digvarer <span class=\"_ _b\"></span>er av<span class=\"_ _b\"></span> vesentlighetshensyn  <span class=\"_ _3d\"></span>presentert p\u00e5<span class=\"_ _8\"></span> linjen for<span class=\"_ _b\"></span> var<span class=\"_ _8\"></span>ek<span class=\"_ _b\"></span>ostnader<span class=\"_ _b\"></span>.De <span class=\"_ _b\"></span>st\u00f8rste produktgruppene<span class=\"_ _b\"></span> i 2022 <span class=\"_ _b\"></span>er (tall i parentes<span class=\"_ _b\"></span> er <span class=\"_ _b\"></span>tilsvarende<span class=\"_ _b\"></span> rangering i 2021):1. <span class=\"_ _4\"> </span>(1.) Emballasje<span class=\"_ _b\"></span> 7<span class=\"_ _b\"></span>. <span class=\"_ _28a\"> </span>(6.) <span class=\"_ _202\"> </span>Animalsk<span class=\"_ _8\"></span> kj\u00f8tt2. <span class=\"_ _288\"> </span>(2.) <span class=\"_ _289\"> </span>V<span class=\"_ _b\"></span>egetabilsk olje<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>margarin8.  <span class=\"_ _19d\"> </span>(8.) <span class=\"_ _28b\"> </span>Frukt <span class=\"_ _b\"></span>og b\u00e6r3. <span class=\"_ _4\"> </span>(3.) Tilsetningsstoff<span class=\"_ _8\"></span>er9.  <span class=\"_ _19c\"> </span>(9.) <span class=\"_ _202\"> </span>Sukker4. <span class=\"_ _4\"> </span>(4.) Meieripr<span class=\"_ _8\"></span>odukter10. <span class=\"_ _3b\"> </span>(10.) <span class=\"_ _19c\"> </span>Marine produkter5.  <span class=\"_ _19d\"> </span>(5.) <span class=\"_ _289\"> </span>K<span class=\"_ _8\"></span>ornbaserte pr<span class=\"_ _8\"></span>odukter 11. <span class=\"_ _28c\"> </span>(11.)  <span class=\"_ _289\"> </span>N\u00f8tter 6. <span class=\"_ _204\"></span>(7<span class=\"_ _8\"></span>.) Gr\u00f8nnsak<span class=\"_ _b\"></span>er 12. <span class=\"_ _4\"> </span>(12.) <span class=\"_ _19c\"> </span>Kakao<span class=\"_ _b\"></span> og sjokoladeB    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Utfordringene<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til klimaendringer<span class=\"_ _b\"></span> og r\u00e5var<span class=\"_ _8\"></span>eknapphet medf\u00f8rer<span class=\"_ _b\"></span> risiko<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span> \u00f8kning i r\u00e5var<span class=\"_ _8\"></span>ekostnader<span class=\"_ _f\"></span>, redusert tilgang p\u00e5<span class=\"_ _b\"></span> enk<span class=\"_ _8\"></span>elte r\u00e5v<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> og brudd p\u00e5<span class=\"_ _8\"></span> Orklas<span class=\"_ _b\"></span> etisk<span class=\"_ _8\"></span>e leverand\u00f8rkr<span class=\"_ _8\"></span>av<span class=\"_ _b\"></span>. Orkla bidr<span class=\"_ _8\"></span>ar <span class=\"_ _8\"></span>til \u00e5 <span class=\"_ _b\"></span>sikre ansvarsfull produk<span class=\"_ _b\"></span>sjon av r\u00e5var<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>gjennom leverand\u00f8roppf<span class=\"_ _8\"></span>\u00f8lging, sertifiseringsordninger<span class=\"_ _b\"></span>, deltak<span class=\"_ _b\"></span>else i bransjeinitiativ<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>samarbeidsprosjekter med myndigheter og ek<span class=\"_ _b\"></span>sper<span class=\"_ _3\"></span>torganisasjoner<span class=\"_ _f\"></span>. Konsernet jobber<span class=\"_ _b\"></span> m\u00e5lrettet for at<span class=\"_ _8\"></span> alle prioriterte<span class=\"_ _8\"></span> r\u00e5var<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>skal v\u00e6re<span class=\"_ _b\"></span> b\u00e6rekraftig produsert innen 2025.<span class=\"_ _8\"></span> For \u00e5<span class=\"_ _b\"></span> redusere risik<span class=\"_ _b\"></span>oen for knapphet p\u00e5<span class=\"_ _b\"></span> r\u00e5varer<span class=\"_ _b\"></span>, har<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>onsernet alternative lever<span class=\"_ _8\"></span>and\u00f8rer<span class=\"_ _8\"></span> av risik<span class=\"_ _b\"></span>or\u00e5varer<span class=\"_ _b\"></span>.Orkla vil forhindr<span class=\"_ _8\"></span>e plastforurensning og oppn\u00e5<span class=\"_ _8\"></span> effektiv<span class=\"_ _8\"></span> ressursutny<span class=\"_ _3\"></span>ttelse<span class=\"_ _8\"></span> ved \u00e5 bidra til sirkul\u00e6re<span class=\"_ _b\"></span> verdikjeder for emballasjematerialer<span class=\"_ _b\"></span>. Arbeidet<span class=\"_ _8\"></span> omfatter \u00f8kt bruk av resirkulerte<span class=\"_ _8\"></span> emballasjematerialer<span class=\"_ _b\"></span>, utvikling <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> emballasjel\u00f8sninger som kan gjenvinnes<span class=\"_ _8\"></span> og samarbeid med andre<span class=\"_ _8\"></span> akt\u00f8rer i verdikjeden om tiltak for<span class=\"_ _8\"></span> \u00f8kt gjenvinning.<span class=\"_ _8\"></span> Kostnadene knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til dette arbeidet vurderes<span class=\"_ _b\"></span> som viktige for \u00e5 kunne tilby<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>produkter<span class=\"_ _8\"></span> som m\u00f8ter forventningene fra kunder<span class=\"_ _8\"></span> og forbruk<span class=\"_ _b\"></span>ere.<span class=\"_ _28d\"></span><span class=\"ff4 ls2 ws2\">Not<span class=\"_ _8\"></span>e 1<span class=\"_ _b\"></span>1 </span>L\u00f8n<span class=\"_ _3\"></span>nsk<span class=\"_ _b\"></span>o<span class=\"_ _3\"></span>stnader<span class=\"_ _3\"></span> P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>L\u00f8nn omfatter alle typer<span class=\"_ _8\"></span> godtgj\u00f8relser til egne<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ansatte i konsernet og k<span class=\"_ _8\"></span>ostnadsf\u00f8res<span class=\"_ _8\"></span> n\u00e5r den opptjenes. Or<span class=\"_ _8\"></span>din\u00e6r l\u00f8nn kan v\u00e6re b\u00e5de fastl\u00f8nn og timebasert l\u00f8nn og opptjenes og utbetales l\u00f8pende.<span class=\"_ _b\"></span> Feriel\u00f8nn opptjenes p\u00e5<span class=\"_ _8\"></span> basis av<span class=\"_ _b\"></span> ordin\u00e6r l\u00f8nn <span class=\"_ _b\"></span>og utbetales normalt i feriem\u00e5nedene<span class=\"_ _8\"></span>  <span class=\"_ _5\"></span>etterf\u00f8lgende \u00e5r<span class=\"_ _b\"></span>. Eventuelle bonuser<span class=\"_ _b\"></span> opptjenes <span class=\"_ _b\"></span>og beregnes p\u00e5 bak<span class=\"_ _b\"></span>grunn av ulike resultat<span class=\"_ _3\"></span>m\u00e5l, og utbetales etterskuddsvis.<span class=\"_ _8\"></span> Arbeidsgiveravgift beregnes<span class=\"_ _8\"></span> og kostnadsf\u00f8r<span class=\"_ _8\"></span>es for<span class=\"_ _b\"></span> alle <span class=\"_ _8\"></span>l\u00f8nnsr<span class=\"_ _8\"></span>elaterte<span class=\"_ _b\"></span> kostnader<span class=\"_ _b\"></span> og betales normalt <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>tersk<span class=\"_ _8\"></span>uddsvis annenhver<span class=\"_ _8\"></span> m\u00e5ned. P<span class=\"_ _8\"></span>ensjoner opptjenes<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>henhold til egne<span class=\"_ _8\"></span> regler<span class=\"_ _b\"></span>, se note 12.<span class=\"_ _b\"></span> \u00d8vrige l\u00f8nnskostnader<span class=\"_ _8\"></span> omfatter i hovedsak godtgj\u00f8relse<span class=\"_ _8\"></span> til styret, og opptjenes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>l\u00f8pende<span class=\"_ _8\"></span> ut fra egne<span class=\"_ _8\"></span> av<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> godkjent av generalforsamlingen.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Orkla \u00f8nsk<span class=\"_ _b\"></span>er \u00e5 v\u00e6re<span class=\"_ _b\"></span> en <span class=\"_ _3\"></span>attraktiv<span class=\"_ _8\"></span> arbeidsgiver med gode arbeidsforhold og <span class=\"_ _3\"></span>rettfer<span class=\"_ _8\"></span>dige og k<span class=\"_ _8\"></span>onkurransedyktige<span class=\"_ _8\"></span> betingelser <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> alle ansatte. L\u00f8nnsfastsettelsen <span class=\"_ _8\"></span>skjer lok<span class=\"_ _8\"></span>alt basert p\u00e5<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>onsernets overor<span class=\"_ _8\"></span>dnede retningslinjer<span class=\"_ _8\"></span> og ved hjelp av eksterne<span class=\"_ _b\"></span> verkt\u00f8y for benchmarking <span class=\"ws2\"> </span>av l\u00f8nn og betingelser<span class=\"_ _8\"></span>. Alle<span class=\"_ _8\"></span> heltidsansatte skal som et minimum, motta l\u00f8nn og tilleggsgoder <span class=\"ws2\"> </span>som er tilstr<span class=\"_ _8\"></span>ekkelige<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> dekk<span class=\"_ _8\"></span>e deres<span class=\"_ _b\"></span> grunnleggende behov.Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _28e\"> </span>2022<span class=\"_ _38\"> </span>2021L\u00f8nn<span class=\"_ _28f\"> </span><span class=\"wse\">(7 832)<span class=\"_ _160\"> </span>(7<span class=\"_ _b\"></span> 279)</span>Arbeidsgiveravgift<span class=\"_ _244\"> </span><span class=\"wse\">(1 328)<span class=\"_ _1bc\"> </span>(1 266)</span>1P<span class=\"_ _b\"></span>ensjonskostnader(553<span class=\"_ _b\"></span>)<span class=\"_ _84\"> </span>(526)\u00d8vrige godtgj\u00f8r<span class=\"_ _b\"></span>elser mv.<span class=\"_ _c1\"> </span><span class=\"ws2\">(4<span class=\"_ _b\"></span>7)<span class=\"_ _80\"> </span>(52)</span>L\u00f8nnsk<span class=\"_ _8\"></span>ostnader<span class=\"_ _290\"> </span><span class=\"wse\">(9 760)<span class=\"_ _155\"> </span><span class=\"ws29\">(9 123<span class=\"_ _b\"></span>)</span></span>Gjennomsnittlig antall \u00e5rsverk<span class=\"_ _26e\"> </span><span class=\"wse\">20 098<span class=\"_ _1b2\"> </span></span><span class=\"ls11\">20 07<span class=\"_ _8\"></span>4</span>1 <span class=\"_ _77\"> </span>P<span class=\"_ _8\"></span>ensjonskostnader<span class=\"_ _b\"></span> er n\u00e6rmer<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>omtalt i note<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>12.Godtgj\u00f8<span class=\"_ _8\"></span>relse t<span class=\"_ _8\"></span>il leden<span class=\"_ _8\"></span>de ansatte<span class=\"ff2 fc3\"> </span>Orklas leder<span class=\"_ _b\"></span>gruppe har hatt <span class=\"_ _b\"></span>f\u00f8lgende <span class=\"_ _b\"></span>opptjening av godtgj\u00f8r<span class=\"_ _b\"></span>else i l\u00f8pet av<span class=\"_ _b\"></span> \u00e5ret: 2022Utbetalt bonus<span class=\"_ _8\"></span> <span class=\"_ _291\"></span> T<span class=\"_ _b\"></span>otal utbetalt <span class=\"_ _291\"></span> Tildelt <span class=\"_ _5\"></span> Opptjent <span class=\"_ _5\"></span> Utbetalt l\u00f8nn og <span class=\"_ _3c\"></span><span class=\"ws2\"> </span>og andre<span class=\"_ _8\"></span> <span class=\"_ _291\"></span> l\u00f8nn og <span class=\"_ _291\"></span><span class=\"ws2\"> </span>Opptjent <span class=\"_ _5\"></span> langtids -<span class=\"ws2\"> </span>pensjons- Sum opptjent <span class=\"_ _291\"></span><span class=\"ws2\"> </span>Bel\u00f8p i <span class=\"_ _b\"></span>1 000 NOKferiepengergodtgj\u00f8relsergodtgj\u00f8relser\u00e5rsbonusinsentiv (L<span class=\"_ _f\"></span>TI)k<span class=\"_ _8\"></span>ostnadog tildelt1Godtgj\u00f8relse<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>onsernsjef7 882<span class=\"_ _1a6\"> </span><span class=\"ws2\">171<span class=\"_ _1e0\"> </span></span>8 053<span class=\"_ _15f\"> </span><span class=\"ws2\">0<span class=\"_ _e2\"> </span>0<span class=\"_ _1c3\"> </span></span>1 988<span class=\"_ _1c3\"> </span>1 988Godtgj\u00f8relse<span class=\"_ _b\"></span> til \u00f8vrige medlemmer i Orklas ledergruppe<span class=\"_ _1ae\"> </span><span class=\"ls11 ws2\">2<span class=\"_ _3\"></span>3 824<span class=\"_ _224\"> </span></span><span class=\"wse\">9 948<span class=\"_ _236\"> </span>33 772<span class=\"_ _15d\"> </span><span class=\"ws25\">3 103<span class=\"_ _224\"> </span></span>4 560<span class=\"_ _1e0\"> </span>5 583<span class=\"_ _113\"> </span><span class=\"ls11 ws2\">1<span class=\"_ _3\"></span>3 246</span></span>1 <span class=\"_ _75\"> </span>K<span class=\"_ _b\"></span>onsernsjef Nils K.<span class=\"_ _8\"></span> Selte <span class=\"_ _b\"></span>tiltr\u00e5dte <span class=\"_ _8\"></span>11. april <span class=\"_ _8\"></span>2022.2021Utbetalt bonus<span class=\"_ _8\"></span> <span class=\"_ _291\"></span> T<span class=\"_ _b\"></span>otal utbetalt <span class=\"_ _291\"></span> Tildelt <span class=\"_ _5\"></span> Opptjent <span class=\"_ _5\"></span> Utbetalt l\u00f8nn og <span class=\"_ _291\"></span><span class=\"ws2\"> </span>og andre<span class=\"_ _8\"></span> <span class=\"_ _291\"></span> l\u00f8nn og <span class=\"_ _291\"></span><span class=\"ws2\"> </span>Opptjent <span class=\"_ _5\"></span> langtids -<span class=\"ws2\"> </span>pensjons- Sum opptjent <span class=\"_ _291\"></span><span class=\"ws2\"> </span>Bel\u00f8p i <span class=\"_ _b\"></span>1 000 NOKferiepengergodtgj\u00f8relsergodtgj\u00f8relser\u00e5rsbonusinsentiv (L<span class=\"_ _f\"></span>TI)k<span class=\"_ _8\"></span>ostnadog tildeltGodtgj\u00f8relse<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>onsernsjef<span class=\"_ _1b3\"> </span><span class=\"wse\">8 504<span class=\"_ _c8\"> </span>3 870<span class=\"_ _1b8\"> </span>12 37<span class=\"_ _b\"></span>4<span class=\"_ _224\"> </span>2 999<span class=\"_ _160\"> </span><span class=\"wsc\">2 451<span class=\"_ _6c\"> </span></span>1 757<span class=\"_ _1b4\"> </span><span class=\"ls13 ws22\">7 20<span class=\"_ _3\"></span>7</span></span>Godtgj\u00f8relse<span class=\"_ _b\"></span> til \u00f8vrige medlemmer i Orklas ledergruppe<span class=\"_ _160\"> </span><span class=\"wse\">27<span class=\"_ _b\"></span> 264<span class=\"_ _15b\"> </span>16 639<span class=\"_ _7e\"> </span>43 903<span class=\"_ _224\"> </span>9 764<span class=\"_ _c8\"> </span>7 760<span class=\"_ _224\"> </span>5 932<span class=\"_ _50\"> </span><span class=\"wsc\">23 456</span></span>Orklas ledergruppe<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har til sammen 680.692 aksjeopsjoner<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i Orkla<span class=\"_ _8\"></span> A<span class=\"_ _8\"></span>SA<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember 2022. Det er ikk<span class=\"_ _b\"></span>e tildelt aksjeopsjoner<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>onsernsjefen siden han ble ansatt i <span class=\"_ _b\"></span>2022. Informasjon <span class=\"_ _b\"></span>om opsjonsordningen <span class=\"_ _b\"></span>er gitt i avsnittet <span class=\"_ _b\"></span>\u00abAksjebaserte insentivordninger\u00bb<span class=\"_ _b\"></span> i denne<span class=\"_ _b\"></span> noten.Det er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>betalt ut en total <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ompensasjon <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> total <span class=\"_ _3\"></span>21,3<span class=\"_ _8\"></span> mill. kroner til tidligere<span class=\"_ _b\"></span> k<span class=\"_ _b\"></span>onsernsjef Jaan Iv<span class=\"_ _b\"></span>ar Semlitsch, hvor<span class=\"_ _b\"></span>av 5,<span class=\"_ _b\"></span>1 mill. kroner<span class=\"_ _b\"></span> vedr\u00f8rer<span class=\"_ _b\"></span> endelig oppgj\u00f8r av<span class=\"_ _b\"></span> opptjente<span class=\"_ _b\"></span> pensjonsrettigheter knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til pensjonsordning for<span class=\"_ _b\"></span> l\u00f8nn over <span class=\"_ _b\"></span>12G. Til \u00f8vrige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>medlemmer i Orklas ledergruppe<span class=\"_ _8\"></span> som har sluttet i Orklak<span class=\"_ _b\"></span>onsernet i 2022,<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> det betalt ut<span class=\"_ _b\"></span> en total k<span class=\"_ _b\"></span>ompensasjon p\u00e5 <span class=\"_ _b\"></span>8,2 mill. kroner<span class=\"_ _f\"></span>. I 2021 ble<span class=\"_ _b\"></span> det <span class=\"_ _b\"></span>tilsvarende<span class=\"_ _8\"></span> utbetalt <span class=\"_ _b\"></span>18,1 mill.<span class=\"_ _8\"></span> kroner<span class=\"_ _f\"></span>. Godtgj\u00f8relse<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>ledende ansatte og styremedlemmer<span class=\"_ _b\"></span> er yt<span class=\"_ _3\"></span>terliger<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>edegjort for<span class=\"_ _b\"></span> i \u00abL\u00f8nn <span class=\"_ _b\"></span>og godtgj\u00f8relser<span class=\"_ _b\"></span> for ledende<span class=\"_ _b\"></span> personer\u00bb p\u00e5<span class=\"_ _b\"></span> side<span class=\"_ _b\"></span> 58 i denne<span class=\"_ _b\"></span> rapporten.Aks<span class=\"_ _8\"></span>jebaser<span class=\"_ _3\"></span>te in<span class=\"_ _8\"></span>sentivor<span class=\"_ _8\"></span>dninger<span class=\"ff2 fc3 ls2 ws2\"> </span>Opsjonsordning<span class=\"ff2 ls2 ws2\"> </span>Orkla innf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> i 2020<span class=\"_ _8\"></span> en langtidsinsentivor<span class=\"_ _8\"></span>dning (L<span class=\"_ _d\"></span>TI-ordning) basert p\u00e5 aksjeopsjoner<span class=\"_ _b\"></span> til erstatning for den tidligere<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ontantbaser<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>L<span class=\"_ _d\"></span>TI-ordningen. Tildeling av opsjoner etter<span class=\"_ _b\"></span> denne ordningen vil skje<span class=\"_ _b\"></span> \u00e9n gang <span class=\"_ _3\"></span>pr<span class=\"_ _b\"></span>. \u00e5r og det<span class=\"_ _8\"></span> er for<span class=\"_ _b\"></span>etat<span class=\"_ _3\"></span>t tildeling i 2021 og <span class=\"_ _3\"></span>2022.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>I \u00abL\u00f8nn og godtgj\u00f8r<span class=\"_ _8\"></span>elser<span class=\"_ _8\"></span> for ledende personer\u00bb<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5 side<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>58<span class=\"_ _8\"></span> gis<span class=\"_ _8\"></span> det yt<span class=\"_ _3\"></span>terliger<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>inf<span class=\"_ _8\"></span>ormasjon kny<span class=\"_ _3\"></span>ttet til <span class=\"_ _3\"></span>kriterier<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or tildeling samt tildeling til ledende ansatte. Den \u00e5rlige tildelingen vil skje med basis i <span class=\"_ _3\"></span>aksjek<span class=\"_ _8\"></span>urs<span class=\"_ _8\"></span> dagen etter general-forsamling.<span class=\"_ _b\"></span> Den samlede <span class=\"_ _b\"></span>opsjonstildelingen for<span class=\"_ _b\"></span> \u00e5ret kan ut\u00f8ves<span class=\"_ _b\"></span> med 20 % etter <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>t \u00e5r<span class=\"_ _b\"></span> (transje <span class=\"_ _b\"></span>1), nye<span class=\"_ _b\"></span> 20 % <span class=\"_ _8\"></span>etter <span class=\"_ _b\"></span>to \u00e5r<span class=\"_ _8\"></span> (transje<span class=\"_ _8\"></span> 2),<span class=\"_ _b\"></span> og <span class=\"_ _8\"></span>de r<span class=\"_ _8\"></span>esterende<span class=\"_ _b\"></span> 60 % <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>tre<span class=\"_ _8\"></span> \u00e5r<span class=\"_ _8\"></span> (transje<span class=\"_ _8\"></span> 3<span class=\"_ _b\"></span>).<span class=\"_ _8\"></span> For <span class=\"_ _b\"></span>Orklas ledergruppe<span class=\"_ _b\"></span> kan imidlertid ikke<span class=\"_ _b\"></span> noen opsjoner<span class=\"_ _b\"></span> ut\u00f8ves f<span class=\"_ _b\"></span>\u00f8r etter<span class=\"_ _b\"></span> tre<span class=\"_ _b\"></span> \u00e5r (som tr<span class=\"_ _b\"></span>ansje 3<span class=\"_ _b\"></span>). Siste<span class=\"_ _b\"></span> ut\u00f8velse kan senest skje<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fem \u00e5r etter<span class=\"_ _8\"></span> tildeling.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Innl\u00f8sningsk<span class=\"_ _8\"></span>urs<span class=\"_ _8\"></span> settes til markedsk<span class=\"_ _8\"></span>urs<span class=\"_ _8\"></span> p\u00e5 <span class=\"_ _b\"></span>tildelingstidspunktet med en <span class=\"_ _b\"></span>\u00f8king p\u00e5 3<span class=\"_ _b\"></span> % p.a. i opptjeningsperioden.<span class=\"_ _b\"></span> Innl\u00f8sningskursen justeres<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> utby<span class=\"_ _3\"></span>tte. <span class=\"_ _8\"></span>V<span class=\"_ _b\"></span>ed eventuell <span class=\"_ _8\"></span>fratredelse<span class=\"_ _b\"></span> bor<span class=\"_ _3\"></span>tfaller<span class=\"_ _b\"></span> alle opsjoner<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e er<span class=\"_ _8\"></span> ut\u00f8vd.Oversikt <span class=\"_ _b\"></span>over utvikling av utest\u00e5ende<span class=\"_ _b\"></span> opsjoner<span class=\"_ _b\"></span> 2022<span class=\"_ _22b\"> </span>2021Antall<span class=\"_ _1ce\"> </span>AntallUtest\u00e5ende opsjoner<span class=\"_ _b\"></span> 1.1.<span class=\"_ _26b\"> </span><span class=\"wse\">3<span class=\"_ _8\"></span> 854 529<span class=\"_ _11b\"> </span><span class=\"ws2\">0</span></span>Tildelinger<span class=\"_ _292\"> </span><span class=\"ws25\">2 980 120<span class=\"_ _a5\"> </span><span class=\"wse\">3 95<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span> 529</span></span>Innl\u00f8sninger<span class=\"_ _a6\"> </span>0<span class=\"_ _11b\"> </span>0T<span class=\"_ _b\"></span>ermineringer<span class=\"_ _10b\"> </span><span class=\"wse\">(355 838)<span class=\"_ _23a\"> </span>(103 000)</span>Utest\u00e5ende opsjoner<span class=\"_ _b\"></span> 31.12.<span class=\"_ _266\"> </span>6 478<span class=\"_ _8\"></span> 811<span class=\"_ _1a4\"> </span><span class=\"wse\">3 854 529</span>Herav<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innl\u00f8sbare<span class=\"_ _8\"></span> opsjoner<span class=\"_ _8\"></span> 31.12.<span class=\"_ _183\"> </span>604<span class=\"_ _8\"></span> 429<span class=\"_ _11b\"> </span><span class=\"ws2\">0</span>Beregning av<span class=\"_ _b\"></span> opsjonsverdi Opsjonsverdi beregnes<span class=\"_ _b\"></span> i henhold til Black-Scholes<span class=\"_ _b\"></span> modellen. I <span class=\"_ _b\"></span>tabellen under fremg\u00e5r<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>hvilk<span class=\"_ _b\"></span>e forutsetninger<span class=\"_ _8\"></span> som er<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>lagt<span class=\"_ _8\"></span> til grunn.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Innl\u00f8sningsk<span class=\"_ _8\"></span>urs<span class=\"_ _8\"></span> ved ut\u00f8velse <span class=\"_ _b\"></span>skal justeres<span class=\"_ _b\"></span> for utbetalt<span class=\"_ _b\"></span> utby<span class=\"_ _3\"></span>tte fr<span class=\"_ _8\"></span>em <span class=\"_ _8\"></span>til ut\u00f8velse. 2022   <span class=\"_ _a6\"> </span><span class=\"ws2\">2021</span>T<span class=\"_ _b\"></span>ransje 1<span class=\"_ _155\"> </span>T<span class=\"_ _b\"></span>ransje 2<span class=\"_ _155\"> </span>T<span class=\"_ _b\"></span>ransje 3<span class=\"_ _1a\"> </span>Tr<span class=\"_ _8\"></span>ansje 1<span class=\"_ _155\"> </span><span class=\"ws3\">T<span class=\"_ _b\"></span>ransje 2<span class=\"_ _145\"> </span>Tr<span class=\"_ _8\"></span>ansje 3</span>Antall opsjoner<span class=\"_ _26\"> </span><span class=\"wse\">506 396<span class=\"_ _b3\"> </span>506 396<span class=\"_ _23a\"> </span>1 938 325<span class=\"_ _25c\"> </span></span>604 429<span class=\"_ _1b8\"> </span>604 429<span class=\"_ _23a\"> </span><span class=\"wse\">2 318 836</span>Forventet tid til <span class=\"_ _3\"></span>ut\u00f8velse<span class=\"_ _8\"></span> (\u00e5r)<span class=\"_ _211\"> </span><span class=\"ws2\">2<span class=\"_ _f6\"> </span>3<span class=\"_ _22d\"> </span>4<span class=\"_ _293\"> </span>1<span class=\"_ _f6\"> </span>2<span class=\"_ _ef\"> </span>3</span>Risik<span class=\"_ _b\"></span>ofri rente (%)<span class=\"_ _d1\"> </span>2,68<span class=\"_ _88\"> </span>2,68<span class=\"_ _8e\"> </span>2,68<span class=\"_ _8f\"> </span>0,51<span class=\"_ _8d\"> </span>0,75<span class=\"_ _8e\"> </span>0,93V<span class=\"_ _b\"></span>olatilitet (%)<span class=\"_ _294\"> </span>20,45<span class=\"_ _67\"> </span>20,45<span class=\"_ _67\"> </span>20,45<span class=\"_ _1c2\"> </span>19,11<span class=\"_ _85\"> </span>23,12<span class=\"_ _1b1\"> </span>22,5<span class=\"_ _8\"></span>7Innl\u00f8sningskurs<span class=\"_ _b\"></span> ved tildeling <span class=\"_ _3\"></span>(NOK)<span class=\"_ _295\"> </span><span class=\"ws2\">75,18<span class=\"_ _91\"> </span>75,18<span class=\"_ _171\"> </span>75,18<span class=\"_ _67\"> </span>82,06<span class=\"_ _f0\"> </span>82,06<span class=\"_ _f0\"> </span>82,06</span>Innl\u00f8sningskurs<span class=\"_ _b\"></span> ved f\u00f8rste<span class=\"_ _b\"></span> mulige ut\u00f8velse <span class=\"_ _b\"></span><span class=\"ls2\"> </span>77<span class=\"_ _b\"></span>,44<span class=\"_ _1b1\"> </span><span class=\"ls2 ws2\">79,<span class=\"_ _b\"></span>76<span class=\"_ _91\"> </span>82,15<span class=\"_ _85\"> </span>81,52<span class=\"_ _67\"> </span>84,06<span class=\"_ _f0\"> </span>86,67</span>ekskl.<span class=\"_ _b\"></span> fremtidig utbyttejustering (NOK)V<span class=\"_ _b\"></span>eid gj<span class=\"_ _8\"></span>ennom<span class=\"_ _8\"></span>snittli<span class=\"_ _8\"></span>g gje<span class=\"_ _8\"></span>nv\u00e6<span class=\"_ _8\"></span>ren<span class=\"_ _8\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or<span class=\"_ _3\"></span>ventet<span class=\"_ _8\"></span> tid til ut\u00f8velse for<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>utest\u00e5ende<span class=\"_ _b\"></span> opsjoner pr<span class=\"_ _b\"></span>. 31. desember<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>2022<span class=\"_ _8\"></span> er 2,9 \u00e5r<span class=\"_ _b\"></span>.Opsjonenes p\u00e5virkning p\u00e5<span class=\"_ _b\"></span> regnskapet Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Opptjening av opsjoner<span class=\"_ _23e\"> </span><span class=\"ws2\">32<span class=\"_ _91\"> </span>13</span>Endring avsetning arbeidsgiveravgift<span class=\"_ _1d\"> </span>(0,3<span class=\"_ _b\"></span>)<span class=\"_ _1b2\"> </span>0,3Netto opsjonsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _a1\"> </span><span class=\"ws2\">32<span class=\"_ _171\"> </span>13</span>Gjeld (arbeidsgiveravgift)<span class=\"_ _296\"> </span>0<span class=\"_ _1c8\"> </span>0,3K<span class=\"_ _b\"></span>ontantbaser<span class=\"_ _3\"></span>t L<span class=\"_ _d\"></span>TI-ordning (<span class=\"_ _b\"></span>ordning frem <span class=\"_ _b\"></span>til 2020) Utbetaling fra<span class=\"_ _b\"></span> L<span class=\"_ _f\"></span>TI-or<span class=\"_ _8\"></span>dningen i 2022 <span class=\"_ _b\"></span>er i henhold <span class=\"_ _b\"></span>til den tidliger<span class=\"_ _b\"></span>e k<span class=\"_ _b\"></span>ontant-baserte ordningen.<span class=\"_ _b\"></span> Tildeling til deltagerne i den tidligere<span class=\"_ _b\"></span> ordningen <span class=\"_ _3\"></span>ble<span class=\"_ _8\"></span> gjort siste gang i mai <span class=\"_ _3\"></span>2020,<span class=\"_ _8\"></span> og utbetaling skjer med 1/3 etter 24<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>m\u00e5neder<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>1/3 etter 36 m\u00e5neder<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>1/3 etter <span class=\"_ _b\"></span>48 m\u00e5neder<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>Tildelt bel\u00f8p<span class=\"_ _b\"></span> reguleres med utviklingen i Orklas aksjek<span class=\"_ _b\"></span>urs fra dagen etter<span class=\"_ _b\"></span> generalforsamling og frem til utbetaling.Aksjer<span class=\"_ _b\"></span> med rabatt til ansatte Konsernet<span class=\"_ _b\"></span> har i flere<span class=\"_ _b\"></span> \u00e5r <span class=\"_ _b\"></span>gjennomf\u00f8rt en <span class=\"_ _b\"></span>ordning hvor <span class=\"_ _b\"></span>de ansatte <span class=\"_ _8\"></span>f\u00e5r anledning til \u00e5 kj\u00f8pe<span class=\"_ _b\"></span> et begr<span class=\"_ _b\"></span>enset antall aksjer<span class=\"_ _b\"></span> med en rabatt i f<span class=\"_ _b\"></span>orhold til b\u00f8rskurs.<span class=\"_ _b\"></span> For 2022 ble det<span class=\"_ _b\"></span> tilbudt tre ulik<span class=\"_ _b\"></span>e kj\u00f8psalternativer: <span class=\"_ _3\"></span>30.000,<span class=\"_ _8\"></span> 15.000<span class=\"_ _8\"></span> og 10.000 NOK (bel\u00f8p<span class=\"_ _b\"></span> f\u00f8r<span class=\"_ _b\"></span> rabatt). Rabatten var<span class=\"_ _b\"></span> 15<span class=\"_ _b\"></span> % i forhold til b\u00f8rsk<span class=\"_ _b\"></span>urs i 2022.<span class=\"_ _b\"></span> Bindingstiden for<span class=\"_ _b\"></span> kj\u00f8pte ak<span class=\"_ _b\"></span>sjer er<span class=\"_ _b\"></span> tre<span class=\"_ _b\"></span> \u00e5r<span class=\"_ _b\"></span>. K<span class=\"_ _b\"></span>ostnadene for<span class=\"_ _b\"></span> aksjespareor<span class=\"_ _b\"></span>dningen i 2022 var<span class=\"_ _b\"></span> ca. 8 mill. kroner<span class=\"_ _b\"></span>.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Opsjoner til ledende ansatte verdsettes<span class=\"_ _8\"></span> baser<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> p\u00e5 opsjonens virk<span class=\"_ _b\"></span>elige verdi p\u00e5 tildelingstidspunktet. <span class=\"_ _b\"></span>Ved <span class=\"_ _8\"></span>verdsettelse benyttes Black-Scholes<span class=\"_ _b\"></span> modellen. Kostnaden <span class=\"_ _8\"></span>ved opsjonen periodiseres over<span class=\"_ _8\"></span> den periode de ansatte opptjener rett til \u00e5 motta opsjonene. Opsjonsk<span class=\"_ _8\"></span>ostnadene k<span class=\"_ _b\"></span>ostnadsf\u00f8res <span class=\"_ _b\"></span>som l\u00f8nn med motpost i egenkapitalen.<span class=\"_ _8\"></span> Arbeidsgiver<span class=\"_ _8\"></span>avgift p\u00e5 ak<span class=\"_ _b\"></span>sjeopsjonsordninger relatert <span class=\"_ _8\"></span>til diff<span class=\"_ _8\"></span>eransen mellom utstedelseskurs<span class=\"_ _8\"></span> og mark<span class=\"_ _b\"></span>edspris p\u00e5 aksjen ved \u00e5rets<span class=\"_ _8\"></span> slutt, er avsatt i forhold til <span class=\"_ _3\"></span>hv<span class=\"_ _8\"></span>a som er<span class=\"_ _8\"></span> opptjent.Salg av ak<span class=\"_ _b\"></span>sjer til ansatte <span class=\"_ _b\"></span>til under markedsver<span class=\"_ _8\"></span>di regnskapsf<span class=\"_ _8\"></span>\u00f8res<span class=\"_ _8\"></span> ved at <span class=\"_ _b\"></span>differansen mellom  mark<span class=\"_ _8\"></span>edsverdi p\u00e5 ak<span class=\"_ _b\"></span>sjene og kj\u00f8pspris<span class=\"_ _b\"></span> blir l\u00f8nnskostnad.Orkla har tidliger<span class=\"_ _8\"></span>e hatt en L<span class=\"_ _f\"></span>TI-ordning <span class=\"_ _3\"></span>hvor<span class=\"_ _8\"></span> siste tildeling skjedde<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> generalforsamlingen i 2020. Kostnadene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyttet til ordningen kostnadsf\u00f8res<span class=\"_ _b\"></span> over opptjeningstiden.                   Norge<span class=\"_ _1a1\"> </span>           Sverige2022<span class=\"_ _ee\"> </span>2021<span class=\"_ _4c\"> </span>2022<span class=\"_ _1c5\"> </span>2021Disk<span class=\"_ _b\"></span>onteringsrente<span class=\"_ _12a\"> </span>3,4\u20133,8 %<span class=\"_ _298\"> </span>1,95\u20131,97<span class=\"_ _b\"></span> %<span class=\"_ _75\"> </span><span class=\"ls2 ws2\">4,0 %<span class=\"_ _5f\"> </span><span class=\"ls18 ws1d\">1<span class=\"_ _3\"></span>,7 %</span></span>Fremtidig l\u00f8nnsregulering<span class=\"_ _b0\"> </span>3,5 %<span class=\"_ _15b\"> </span>2,5 %<span class=\"_ _75\"> </span>2,8 %<span class=\"_ _12c\"> </span><span class=\"ls18 ws1d\">2<span class=\"_ _3\"></span>,7 %</span>1G-regulering3,5 %<span class=\"_ _113\"> </span>2,5 %<span class=\"_ _55\"> </span>2,8 %<span class=\"_ _115\"> </span><span class=\"ls18 ws1d\">2<span class=\"_ _3\"></span>,7 %</span>P<span class=\"_ _b\"></span>ensjonsregulering<span class=\"_ _260\"> </span><span class=\"ls18 ws1d\">1<span class=\"_ _3\"></span>,7 %<span class=\"_ _1d0\"> </span></span>1,0 %<span class=\"_ _1a3\"> </span>2,1 %<span class=\"_ _166\"> </span>2,0 %Frivillig avgang/turnover<span class=\"_ _15e\"> </span>0\u20135 %<span class=\"_ _58\"> </span>0\u20135 %<span class=\"_ _55\"> </span>3,0<span class=\"_ _8\"></span> %<span class=\"_ _15c\"> </span>3,0 %Forventet gjennomsnittlig <span class=\"_ _3\"></span><span class=\"ws2\"> </span>gjenv\u00e6rende<span class=\"_ _b\"></span> opptjeningstid <span class=\"_ _3\"></span>(\u00e5r)5,35,811,211,<span class=\"_ _b\"></span>71 <span class=\"_ _75\"> </span><span class=\"wsf\">1G<span class=\"_ _b\"></span> er pr.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>31.<span class=\"_ _b\"></span> desember 2022 NOK 111.477<span class=\"_ _b\"></span>.</span>Sammensetning av netto<span class=\"_ _b\"></span> pensjonskostnaderBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Innskuddsplaner<span class=\"_ _270\"> </span>(521)<span class=\"_ _208\"> </span>(456)N\u00e5verdi av<span class=\"_ _b\"></span> pensjonsopptjening  (33<span class=\"_ _b\"></span>)<span class=\"_ _1d0\"> </span>(69)(inkl. arbeidsgiver<span class=\"_ _b\"></span>avgift)1Oppgj\u00f8r pensjonsplaner(11)<span class=\"_ _152\"> </span>(5)P<span class=\"_ _b\"></span>ensjonskostnader<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f\u00f8rt som l\u00f8nnsk<span class=\"_ _8\"></span>ostnader<span class=\"_ _d8\"> </span><span class=\"ws2\">(565)<span class=\"_ _58\"> </span>(530)</span>2Rentek<span class=\"_ _b\"></span>ostnad av pensjonsforpliktelsen6<span class=\"_ _1b4\"> </span>(64)Forventet avkastning p\u00e5 pensjonsmidler<span class=\"_ _299\"> </span>7<span class=\"_ _1a6\"> </span>3P<span class=\"_ _b\"></span>ensjonskostnader<span class=\"_ _b\"></span> f\u00f8rt som finansk<span class=\"_ _b\"></span>ostnader<span class=\"_ _d9\"> </span><span class=\"ws2\">13<span class=\"_ _cb\"> </span>(61)</span>Netto pensjonsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _267\"> </span>(552)<span class=\"_ _50\"> </span>(591)1 <span class=\"_ _75\"> </span>Gjelder<span class=\"_ _b\"></span> i hovedsak omstrukturering i <span class=\"_ _b\"></span>Orkla A<span class=\"_ _b\"></span>SA <span class=\"_ _8\"></span>samt <span class=\"_ _8\"></span>omdanning av pensjonsordning i  LG<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Harris og er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>presentert som <span class=\"_ _8\"></span>\u00abAndre k<span class=\"_ _8\"></span>ostnader\u00bb.2 <span class=\"_ _170\"> </span>Den positive rentek<span class=\"_ _b\"></span>ostnaden skyldes i all hovedsak<span class=\"_ _b\"></span> den negative avk<span class=\"_ _8\"></span>astningen p\u00e5 l\u00f8nn <span class=\"_ _8\"></span>over <span class=\"_ _b\"></span>12G ordningene<span class=\"_ _8\"></span> i de<span class=\"_ _8\"></span> norsk<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>selskapene, hvilk<span class=\"_ _8\"></span>et rapporteres<span class=\"_ _b\"></span> som positiv rente<span class=\"_ _b\"></span> i de ber\u00f8rte<span class=\"_ _8\"></span> selsk<span class=\"_ _8\"></span>apene.Sammensetning av netto<span class=\"_ _b\"></span> pensjonsforpliktelser pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _b\"></span>12. Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Brutto pensjonsforpliktelser fondsbaserte<span class=\"_ _b\"></span> ordninger<span class=\"_ _36\"> </span><span class=\"ls2 ws2\">(437)<span class=\"_ _7e\"> </span>(616)</span>P<span class=\"_ _b\"></span>ensjonsmidler (virkelig ver<span class=\"_ _b\"></span>di)<span class=\"_ _25f\"> </span><span class=\"ws2\">437<span class=\"_ _160\"> </span>616</span>Faktisk netto<span class=\"_ _b\"></span> pensjonsforpliktelse<span class=\"_ _2a2\"> </span>0<span class=\"_ _1a6\"> </span>0P<span class=\"_ _b\"></span>ensjonsforpliktelser som dekk<span class=\"_ _b\"></span>es over<span class=\"_ _b\"></span> drift<span class=\"_ _f8\"> </span><span class=\"wse\">(1 832)<span class=\"_ _37\"> </span></span>(2 408)Balansef\u00f8rte netto<span class=\"_ _b\"></span> pensjonsforpliktelser<span class=\"_ _1c4\"> </span><span class=\"wse\">(1 832)<span class=\"_ _37\"> </span><span class=\"wsc\">(2 408)</span></span>Balansef\u00f8rte pensjonsf<span class=\"_ _b\"></span>orpliktelser<span class=\"_ _6d\"> </span><span class=\"wse\">(1 868)<span class=\"_ _37\"> </span><span class=\"wsc\">(2 447)</span></span>Balansef\u00f8rte pensjonsmidler<span class=\"_ _bb\"> </span>36<span class=\"_ _1af\"> </span>39Endring i brutto pensjonsforpliktelser<span class=\"_ _b\"></span> i l\u00f8pet av \u00e5r<span class=\"_ _b\"></span>etBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Brutto pensjonsforpliktelser 1.<span class=\"_ _b\"></span>1. <span class=\"_ _107\"> </span><span class=\"wse\">(3 02<span class=\"_ _8\"></span>4)<span class=\"_ _135\"> </span>(3 091)</span>N\u00e5verdi av<span class=\"_ _b\"></span> pensjonsopptjening  (33<span class=\"_ _b\"></span>)<span class=\"_ _1d0\"> </span>(69)(inkl. arbeidsgiver<span class=\"_ _b\"></span>avgift)Rentek<span class=\"_ _b\"></span>ostnad av forpliktelsene<span class=\"_ _21a\"> </span><span class=\"ws2\">6<span class=\"_ _1b4\"> </span>(64)</span>Estimatavvik f\u00f8rt mot totalresultatet<span class=\"_ _169\"> </span><span class=\"ws2\">605<span class=\"_ _1b1\"> </span>85</span>1Oppkj\u00f8p/<span class=\"_ _b\"></span>salg <span class=\"_ _3\"></span>av virk<span class=\"_ _b\"></span>somhet-<span class=\"_ _13f\"> </span>(107)2A<span class=\"_ _b\"></span>vkortning/<span class=\"_ _f\"></span>oppgj\u00f8r pensjonsplaner(<span class=\"_ _3\"></span>3)<span class=\"_ _1b0\"> </span>(<span class=\"_ _3\"></span>3)Utbetalinger i l\u00f8pet<span class=\"_ _b\"></span> av \u00e5ret<span class=\"_ _92\"> </span>140<span class=\"_ _1b2\"> </span>115V<span class=\"_ _b\"></span>alutaeffekt<span class=\"_ _a0\"> </span>40<span class=\"_ _1b2\"> </span>110Brutto pensjonsforpliktelser<span class=\"_ _b\"></span> 31.12.<span class=\"_ _108\"> </span>(2 269)<span class=\"_ _77\"> </span>(3 024)1 <span class=\"_ _75\"> </span>Gjelder<span class=\"_ _b\"></span> pensjon i selskapet Hans<span class=\"_ _8\"></span> Kaspar<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>oppkj\u00f8pt i 2021 (se note<span class=\"_ _b\"></span> 5).2 <span class=\"_ _14d\"> </span>Gjelder i hovedsak k<span class=\"_ _b\"></span>ostnader knyttet til omdanning av<span class=\"_ _b\"></span> pensjonsordningen i LG Harris.Endring i pensjonsmidler i l\u00f8pet<span class=\"_ _b\"></span> av \u00e5retBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021P<span class=\"_ _b\"></span>ensjonsmidler <span class=\"_ _3\"></span>(virk<span class=\"_ _b\"></span>elig verdi) 1.1.<span class=\"_ _b\"></span> <span class=\"_ _29a\"> </span><span class=\"ws2\">616<span class=\"_ _c7\"> </span><span class=\"ls13 ws15\">5<span class=\"_ _3\"></span>47</span></span>Forventet avkastning pensjonsmidler<span class=\"_ _29b\"> </span>7<span class=\"_ _1a6\"> </span>3A<span class=\"_ _b\"></span>vkastningsavvik f\u00f8rt mot totalresultatet<span class=\"_ _1bf\"> </span><span class=\"ws2\">(125)<span class=\"_ _c7\"> </span>(13)</span>1Oppkj\u00f8p/<span class=\"_ _b\"></span>salg virksomhet-<span class=\"_ _237\"> </span>982A<span class=\"_ _b\"></span>vkortning/<span class=\"_ _f\"></span>oppgj\u00f8r pensjonsordning-<span class=\"_ _99\"> </span>(2)Inn- <span class=\"_ _b\"></span>og utbetaling i l\u00f8pet av \u00e5r<span class=\"_ _b\"></span>et<span class=\"_ _109\"> </span>(29)<span class=\"_ _144\"> </span>(22)V<span class=\"_ _b\"></span>alutaeffekt<span class=\"_ _29c\"> </span>10<span class=\"_ _f9\"> </span>7Effekt av \u00f8vr<span class=\"_ _b\"></span>e grense<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>pensjonsmidler (asset ceiling)<span class=\"_ _1e0\"> </span><span class=\"ls2 ws2\">(42)<span class=\"_ _152\"> </span>(2)</span>P<span class=\"_ _b\"></span>ensjonsmidler (virkelig ver<span class=\"_ _b\"></span>di) <span class=\"_ _3\"></span>31.<span class=\"_ _8\"></span>12.<span class=\"_ _29d\"> </span><span class=\"ws2\">437<span class=\"_ _160\"> </span>616</span>Sammensetning av pensjonsmidler<span class=\"_ _b\"></span> (virk<span class=\"_ _8\"></span>elig <span class=\"_ _8\"></span>verdi) pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _b\"></span>12.2022<span class=\"_ _160\"> </span>2021Likvide midler<span class=\"_ _b\"></span> og pengemark<span class=\"_ _b\"></span>edsplasseringer<span class=\"_ _29e\"> </span><span class=\"ls13 ws15\">7 %<span class=\"_ _1b4\"> </span><span class=\"ls11 ws22\">8 %</span></span>Obligasjoner<span class=\"_ _29f\"> </span>61 %<span class=\"_ _143\"> </span><span class=\"ls11 ws22\">73 %</span>Aksjer<span class=\"_ _2a0\"> </span><span class=\"ls11 ws22\">13 %<span class=\"_ _b3\"> </span>1<span class=\"_ _3\"></span>0 %</span>Fast eiendom<span class=\"_ _2a1\"> </span><span class=\"ls11 ws22\">19 %<span class=\"_ _c8\"> </span>9 %</span>Sum pensjonsmidler<span class=\"_ _141\"> </span>100 %<span class=\"_ _23a\"> </span>100 %Oversikt over<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>netto pensjonsforpliktelser og avvik de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fir<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> siste \u00e5rBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _1f1\"> </span>2022<span class=\"_ _11a\"> </span>2021<span class=\"_ _f2\"> </span>2020<span class=\"_ _11a\"> </span>2019Brutto pensjonsforpliktelser<span class=\"_ _53\"> </span><span class=\"wse\">(2 269)<span class=\"_ _c8\"> </span>(3 024)<span class=\"_ _1bc\"> </span>(3 091)<span class=\"_ _160\"> </span>(2 763<span class=\"_ _b\"></span>)</span>P<span class=\"_ _b\"></span>ensjonsmidler<span class=\"_ _27d\"> </span>437<span class=\"_ _38\"> </span>616<span class=\"_ _1a9\"> </span><span class=\"ls13 ws15\">547<span class=\"_ _f2\"> </span></span>437Netto pensjonsforpliktelser<span class=\"_ _1ad\"> </span><span class=\"wse\">(1 832)<span class=\"_ _c8\"> </span><span class=\"wsc\">(2 408)<span class=\"_ _c7\"> </span></span>(2 544)<span class=\"_ _1b4\"> </span>(2 326)</span>Endring estimat-<span class=\"_ _b\"></span> og planavvik<span class=\"_ _b\"></span> i brut<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> pensjonsforpliktelser<span class=\"_ _f2\"> </span>605<span class=\"_ _f4\"> </span>85<span class=\"_ _8e\"> </span>(143<span class=\"_ _b\"></span>)<span class=\"_ _91\"> </span>(319)Endring avkastningsavvik<span class=\"_ _b\"></span> i pensjonsmidler<span class=\"_ _2a3\"> </span>(125)<span class=\"_ _f2\"> </span>(13<span class=\"_ _b\"></span>)<span class=\"_ _15f\"> </span><span class=\"ls11 ws22\">97<span class=\"_ _f4\"> </span></span>50<span class=\"_ _2a4\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 13 </span>A<span class=\"_ _3\"></span>n<span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>e dr<span class=\"_ _3\"></span>if<span class=\"_ _3\"></span>ts<span class=\"_ _8\"></span>k<span class=\"_ _b\"></span>ostnad<span class=\"_ _8\"></span>er De viktigste<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>postene<span class=\"_ _8\"></span> i \u00abAndre<span class=\"_ _8\"></span> driftsk<span class=\"_ _8\"></span>ostnader\u00bb<span class=\"_ _b\"></span> er splittet opp<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>nedenf<span class=\"_ _8\"></span>or<span class=\"_ _b\"></span>.<span class=\"_ _8\"></span> Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Eksterne<span class=\"_ _b\"></span> salgsfrakter<span class=\"_ _2a5\"> </span><span class=\"wse\">(1 605)<span class=\"_ _4e\"> </span>(1 314)</span>Energik<span class=\"_ _b\"></span>ostnader (produksjon og oppv<span class=\"_ _b\"></span>arming)<span class=\"_ _259\"> </span><span class=\"ws25\">(1 128)<span class=\"_ _e9\"> </span><span class=\"ws2\">(759)</span></span>V<span class=\"_ _b\"></span>annforbruk og avfallsh\u00e5ndtering<span class=\"_ _fd\"> </span><span class=\"ws2\">(146)<span class=\"_ _7e\"> </span>(124)</span>Reklame<span class=\"_ _207\"> </span><span class=\"wsc\">(2 433<span class=\"_ _b\"></span>)<span class=\"_ _37\"> </span><span class=\"wse\">(2 009)</span></span>Reparasjons-<span class=\"_ _b\"></span> og vedlikeholdsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _2a6\"> </span><span class=\"ws2\">(766)<span class=\"_ _208\"> </span>(600)</span>Konsulenter<span class=\"_ _f\"></span>, r<span class=\"_ _8\"></span>\u00e5dgivere<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og andre<span class=\"_ _8\"></span> innleide<span class=\"_ _8\"></span> tjenester<span class=\"_ _ca\"> </span>(727)<span class=\"_ _58\"> </span>(686)Driftsk<span class=\"_ _b\"></span>ostnader transportmidler<span class=\"_ _25b\"> </span><span class=\"ws2\">(195)<span class=\"_ _50\"> </span>(138)</span>Kortsiktig og variabel leasing<span class=\"_ _2a7\"> </span><span class=\"ws2\">(132)<span class=\"_ _50\"> </span>(102)</span>Annet<span class=\"_ _23\"> </span><span class=\"wse\">(2 963<span class=\"_ _b\"></span>)<span class=\"_ _73\"> </span><span class=\"ws25\">(2 183<span class=\"_ _b\"></span>)</span></span>Sum andre driftsk<span class=\"_ _8\"></span>ostnader<span class=\"_ _5e\"> </span><span class=\"wse\">(10 095)<span class=\"_ _73\"> </span>(7<span class=\"_ _b\"></span> 915)</span>Kostnader<span class=\"_ _b\"></span> som inng\u00e5r<span class=\"_ _b\"></span> i posten \u00abAnnet\u00bb<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> blant annet k<span class=\"_ _b\"></span>ostnader knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til IT<span class=\"_ _f\"></span>, f<span class=\"_ _8\"></span>orsikring, r<span class=\"_ _8\"></span>eiser<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> kurs<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og k<span class=\"_ _8\"></span>onfer<span class=\"_ _8\"></span>anser<span class=\"_ _b\"></span>. <span class=\"_ _2a8\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 1<span class=\"_ _8\"></span>4 </span>A<span class=\"_ _3\"></span>n<span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>e in<span class=\"_ _3\"></span>n<span class=\"_ _8\"></span>te<span class=\"_ _8\"></span>k<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span>er o<span class=\"_ _8\"></span>g k<span class=\"_ _b\"></span>ostnad<span class=\"_ _8\"></span>er P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>\u00abAndre<span class=\"_ _8\"></span> inntekter\u00bb og \u00abAndre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ostnader\u00bb er presentert etter k<span class=\"_ _8\"></span>onsernets segmentf<span class=\"_ _8\"></span>ordelte<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>resultat EBIT<span class=\"_ _b\"></span> (adj.) og inneholder poster<span class=\"_ _b\"></span> som M&amp;A-kostnader<span class=\"_ _b\"></span> (oppkj\u00f8psk<span class=\"_ _b\"></span>ostnader),  <span class=\"_ _291\"></span>restrukturerings- og integrasjons <span class=\"_ _291\"></span>kostnader<span class=\"_ _f\"></span>, eventuelle st\u00f8rre<span class=\"_ _b\"></span> gevinster og nedskrivninger p\u00e5 b\u00e5de<span class=\"_ _b\"></span> materielle og immaterielle<span class=\"_ _8\"></span> eiendeler<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>samt andre poster<span class=\"_ _8\"></span> som k<span class=\"_ _8\"></span>un i begrenset <span class=\"_ _b\"></span>grad er  <span class=\"_ _5\"></span>utsagnskraftige til \u00e5<span class=\"_ _b\"></span> forklare<span class=\"_ _8\"></span>  <span class=\"_ _291\"></span>l\u00f8pende l\u00f8nnsomhet.<span class=\"_ _b\"></span> M&amp;A-k<span class=\"_ _8\"></span>ostnader gjelder<span class=\"_ _8\"></span> kostnader<span class=\"_ _8\"></span> ved oppkj\u00f8p av selsk<span class=\"_ _8\"></span>aper som ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kan balansef\u00f8res<span class=\"_ _b\"></span> sammen <span class=\"_ _3\"></span>med aksjene.<span class=\"_ _8\"></span> Dette gjelder b\u00e5de gjennomf\u00f8rte<span class=\"_ _8\"></span> og ikke<span class=\"_ _8\"></span> gjennomf\u00f8rte oppkj\u00f8p.<span class=\"_ _8\"></span> P<span class=\"_ _8\"></span>eriodisering av k<span class=\"_ _b\"></span>ostnader ved <span class=\"_ _b\"></span>salg av selskap<span class=\"_ _b\"></span> inng\u00e5r ogs\u00e5<span class=\"_ _8\"></span> p\u00e5 <span class=\"_ _b\"></span>denne linjen, inntil <span class=\"_ _8\"></span>endelig salg blir gjennomf\u00f8rt. Da vil salgsk<span class=\"_ _b\"></span>ostnadene bli <span class=\"_ _3\"></span>innregnet<span class=\"_ _8\"></span> i gevinst-/tapsberegningen og  <span class=\"_ _291\"></span>presentert sammen <span class=\"_ _3\"></span>med denne.Andre<span class=\"_ _b\"></span> inntekterBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Gevinst ved salg<span class=\"_ _5b\"> </span><span class=\"ls29 ws36\">74<span class=\"_ _227\"> </span></span><span class=\"ws2\">16</span>Forsikringsoppgj\u00f8r<span class=\"_ _250\"> </span>23<span class=\"_ _15d\"> </span>108Tilbak<span class=\"_ _b\"></span>ebetaling offentlige avgifter tidligere<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>5<span class=\"_ _81\"> </span>27perioderEarn Out-avtale ved oppkj\u00f8p<span class=\"_ _2a9\"> </span><span class=\"ws2\">0<span class=\"_ _1b6\"> </span>16</span>Inntekt ved overgang fra<span class=\"_ _b\"></span> felleskontr<span class=\"_ _b\"></span>oller<span class=\"_ _3\"></span>t <span class=\"ws2\"> </span>25<span class=\"_ _133\"> </span>4selskap<span class=\"_ _b\"></span> til dat<span class=\"_ _3\"></span>terselskapSum andre<span class=\"_ _b\"></span> inntekter<span class=\"_ _2aa\"> </span>127<span class=\"_ _1b2\"> </span>171Andre<span class=\"_ _b\"></span> kostnaderBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021M&amp;A- og integrasjonsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _25a\"> </span><span class=\"ws2\">(17<span class=\"_ _8\"></span>4)<span class=\"_ _15b\"> </span>(161)</span>Sluttoppgj\u00f8r i ansettelsesforhold <span class=\"_ _b\"></span>og lignende<span class=\"_ _248\"> </span>(53<span class=\"_ _8\"></span>)<span class=\"_ _1d0\"> </span>(69)T<span class=\"_ _b\"></span>ap ved salg<span class=\"_ _1d4\"> </span><span class=\"ws2\">0<span class=\"_ _99\"> </span>(6)</span>Nedskrivninger av v<span class=\"_ _b\"></span>arige driftsmidler og <span class=\"ws2\"> </span>(147)<span class=\"_ _1b2\"> </span>(5)immaterielle eiendelerAndre<span class=\"_ _b\"></span> restruktureringsk<span class=\"_ _b\"></span>ostnader og andr<span class=\"_ _b\"></span>e poster<span class=\"_ _c7\"> </span>(267)<span class=\"_ _208\"> </span>(345)Sum andre<span class=\"_ _b\"></span> kostnader<span class=\"_ _b6\"> </span>(641)<span class=\"_ _58\"> </span>(586)Sum andre<span class=\"_ _b\"></span> inntekter og k<span class=\"_ _b\"></span>ostnader<span class=\"_ _2ab\"> </span>(514)<span class=\"_ _50\"> </span>(415)Herav: Nedskrivning varige driftsmidler<span class=\"_ _1f\"> </span><span class=\"ws2\">(31)<span class=\"_ _1a\"> </span>(5)</span>Nedskrivning immaterielle eiendeler<span class=\"_ _12e\"> </span><span class=\"ws2\">(116)<span class=\"_ _f0\"> </span>0</span>P<span class=\"_ _b\"></span>oster klassifisert som andr<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> inntekter <span class=\"_ _b\"></span>og kostnader<span class=\"_ _b\"></span>  kan henf\u00f8r<span class=\"_ _b\"></span>es til <span class=\"_ _b\"></span>f\u00f8lgende linjer<span class=\"_ _b\"></span> i regnskapet:Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Salgsinntekter<span class=\"_ _218\"> </span>5<span class=\"_ _81\"> </span>27Andre<span class=\"_ _b\"></span> driftsinntekter<span class=\"_ _256\"> </span><span class=\"ws2\">122<span class=\"_ _1b4\"> </span>14<span class=\"_ _3\"></span>4</span>L\u00f8nnsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _2ac\"> </span>(53<span class=\"_ _b\"></span>)<span class=\"_ _1d0\"> </span>(69)Andre<span class=\"_ _b\"></span> driftskostnader<span class=\"_ _a1\"> </span><span class=\"ws2\">(441)<span class=\"_ _50\"> </span>(512)</span>A<span class=\"_ _b\"></span>v- og nedskrivninger<span class=\"_ _b6\"> </span><span class=\"ws2\">(147)<span class=\"_ _152\"> </span>(5)</span>Sum andre<span class=\"_ _b\"></span> inntekter og k<span class=\"_ _b\"></span>ostnader<span class=\"_ _2ab\"> </span>(514)<span class=\"_ _50\"> </span>(415)St\u00f8rste poster<span class=\"_ _b\"></span> i andre inntekter<span class=\"_ _b\"></span> og k<span class=\"_ _b\"></span>ostnaderBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Forsikringsinntekt vedr\u00f8r<span class=\"_ _b\"></span>ende salmonellautbrudd<span class=\"_ _16c\"> </span><span class=\"ws2\">23<span class=\"_ _2ad\"> </span>85</span>Tilbak<span class=\"_ _b\"></span>ekallingskostnader<span class=\"_ _b\"></span> vedr\u00f8rende<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>(28)<span class=\"_ _144\"> </span>(85)salmonellautbruddOppkj\u00f8psk<span class=\"_ _b\"></span>ostnader (M&amp;A)<span class=\"_ _bd\"> </span>(153<span class=\"_ _8\"></span>)<span class=\"_ _7e\"> </span>(142)Nedskrivning og avvikling <span class=\"_ _b\"></span>virksomhet i Russland<span class=\"_ _1a1\"> </span>(118)<span class=\"_ _85\"> </span>-Forbedringsprosjekter<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til ny<span class=\"_ _b\"></span> kjeks-<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og  (72)<span class=\"_ _262\"> </span>(35)sjok<span class=\"_ _b\"></span>oladefabrikk i LatviaKonsernpr<span class=\"_ _b\"></span>osjekt <span class=\"_ _3\"></span>ny<span class=\"_ _8\"></span> forretningsmodell Orkla<span class=\"_ _192\"> </span><span class=\"ws2\">(68)<span class=\"_ _85\"> </span>-</span>Nedskrivning varemerk<span class=\"_ _b\"></span>er House Car<span class=\"_ _b\"></span>e UK(64)<span class=\"_ _85\"> </span>-Nedskrivning og k<span class=\"_ _b\"></span>ostnadsf\u00f8ring ERP-prosjekter<span class=\"_ _248\"> </span>-<span class=\"_ _13f\"> </span>(123<span class=\"_ _b\"></span>)B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>For \u00e5<span class=\"_ _b\"></span> skape langsiktig k<span class=\"_ _b\"></span>onkurransedyktig virk<span class=\"_ _b\"></span>somhet har <span class=\"_ _8\"></span>Orkla i perioden 2020\u20132022<span class=\"_ _8\"></span> gjennomf\u00f8rt enk<span class=\"_ _b\"></span>elte st\u00f8rre omstillingspr<span class=\"_ _8\"></span>osjekter<span class=\"_ _b\"></span>. Hensikten er \u00e5 styrk<span class=\"_ _8\"></span>e den langsiktige k<span class=\"_ _8\"></span>onkurranseevnen gjennom bedre kapasitetsutnyttelse, mer effektiv<span class=\"_ _8\"></span> drift og \u00f8kt eff<span class=\"_ _8\"></span>ekt av investeringer i pr<span class=\"_ _8\"></span>oduksjonsutstyr<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>Ansat<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> som har<span class=\"_ _b\"></span> mistet arbeidet har i <span class=\"_ _8\"></span>stor <span class=\"_ _b\"></span>grad f\u00e5tt tilbud om annet arbeid internt i <span class=\"_ _b\"></span>Orkla eller<span class=\"_ _8\"></span> st\u00f8tte<span class=\"_ _8\"></span> til \u00e5<span class=\"_ _8\"></span> s\u00f8k<span class=\"_ _b\"></span>e nytt arbeid.Andre<span class=\"_ _b\"></span> inntekter Orkla Foods<span class=\"_ _b\"></span> \u010cesk<span class=\"_ _b\"></span>o a<span class=\"_ _b\"></span> Slovensko<span class=\"_ _b\"></span> har i 2022 <span class=\"_ _b\"></span>solgt en <span class=\"_ _b\"></span>eiendom i Maratice (T<span class=\"_ _f\"></span>sjekkia). Det ble<span class=\"_ _b\"></span> inntektsf\u00f8rt en <span class=\"_ _b\"></span>gevinst p\u00e5 <span class=\"_ _8\"></span>35 mill.<span class=\"_ _b\"></span> kroner knyttet til <span class=\"_ _b\"></span>salget presentert som \u00abAndre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>inntekter\u00bb. Orkla har<span class=\"_ _b\"></span> kj\u00f8pt opp<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> resterende <span class=\"_ _b\"></span>50 % av ak<span class=\"_ _b\"></span>sjene i det<span class=\"_ _b\"></span> tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>selskapet Lofoten Marine<span class=\"_ _b\"></span> Oil A<span class=\"_ _b\"></span>S. Som f<span class=\"_ _b\"></span>\u00f8lge av at<span class=\"_ _b\"></span> Lofoten Marine <span class=\"_ _b\"></span>Oil har g\u00e5tt <span class=\"_ _b\"></span>fra \u00e5<span class=\"_ _b\"></span> v\u00e6re<span class=\"_ _b\"></span> et tilknyttet selskap til et<span class=\"_ _b\"></span> dat<span class=\"_ _3\"></span>terselskap,<span class=\"_ _b\"></span> er alle selskapets<span class=\"_ _b\"></span> eiendeler f\u00f8rt opp<span class=\"_ _8\"></span> til virk<span class=\"_ _b\"></span>elig ver<span class=\"_ _b\"></span>di. Dette har<span class=\"_ _b\"></span> medf\u00f8rt en inntektsf\u00f8ring p\u00e5<span class=\"_ _b\"></span> 25 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>se for<span class=\"_ _b\"></span> \u00f8vrig note 5.Orkla Latvija<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>Confectioner<span class=\"_ _3\"></span>y<span class=\"_ _8\"></span> &amp; Snack<span class=\"_ _8\"></span>s) solgte<span class=\"_ _b\"></span> i 2022 <span class=\"_ _8\"></span>sin <span class=\"_ _8\"></span>convenience virksomhet<span class=\"_ _b\"></span> i Latvia og Litauen med <span class=\"_ _b\"></span>en gevinst p\u00e5<span class=\"_ _b\"></span> totalt <span class=\"_ _b\"></span>19 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>. Se<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> \u00f8vrig y<span class=\"_ _3\"></span>tterligere informasjon om salget i <span class=\"_ _3\"></span>note<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>5.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Det er<span class=\"_ _b\"></span> ogs\u00e5 inntektsf\u00f8rt 12 mill.<span class=\"_ _b\"></span> kroner i <span class=\"_ _b\"></span>Orkla Foods Eur<span class=\"_ _b\"></span>ope relatert <span class=\"_ _b\"></span>til salget av<span class=\"_ _b\"></span> virksomhet<span class=\"_ _b\"></span> innen vann p\u00e5<span class=\"_ _b\"></span> flasker<span class=\"_ _b\"></span> i Orkla<span class=\"_ _b\"></span> Latvija som ble<span class=\"_ _b\"></span> gjennomf\u00f8rt i <span class=\"_ _b\"></span>2021. Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _b\"></span> Sverige <span class=\"_ _b\"></span>solgte i 2022 <span class=\"_ _b\"></span>varemerk<span class=\"_ _b\"></span>et K<span class=\"_ _b\"></span>ung Oscar (pepperkak<span class=\"_ _b\"></span>er) med en <span class=\"_ _b\"></span>gevinst p\u00e5 5<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _f\"></span>. Det <span class=\"_ _b\"></span>er inntektsf\u00f8rt 23<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>. 4.<span class=\"_ _b\"></span> kvartal 2022 knyttet til <span class=\"_ _b\"></span>et p\u00e5g\u00e5ende <span class=\"_ _b\"></span>forsikringsoppgj\u00f8r relatert <span class=\"_ _b\"></span>til tilbak<span class=\"_ _b\"></span>ekalling av Husk<span class=\"_ _b\"></span>-produkter (Norden) og Colon-C<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>produkter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(P<span class=\"_ _b\"></span>olen) <span class=\"_ _3\"></span>i Orkla<span class=\"_ _b\"></span> Care i forbindelse med et salmonellautbrudd. Det<span class=\"_ _b\"></span> er <span class=\"_ _b\"></span>f\u00f8rt 27 mill.<span class=\"_ _b\"></span> kroner i k<span class=\"_ _b\"></span>ostnader knyttet til <span class=\"_ _b\"></span>dette utbruddet <span class=\"_ _b\"></span>som inng\u00e5r i <span class=\"_ _b\"></span>\u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb. Orkla Eiendom <span class=\"_ _b\"></span>solgte i 2022<span class=\"_ _b\"></span> eiendommen Alvo<span class=\"_ _b\"></span> Park<span class=\"_ _b\"></span> i Latvia. Det ble<span class=\"_ _b\"></span> inntektsf\u00f8rt totalt 4<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mill. kroner<span class=\"_ _8\"></span> kny<span class=\"_ _3\"></span>ttet til salget.\u00abAndre<span class=\"_ _b\"></span> inntekter\u00bb ble<span class=\"_ _b\"></span> i 2021 i stor<span class=\"_ _b\"></span> grad p\u00e5virk<span class=\"_ _b\"></span>et av inntektsf<span class=\"_ _b\"></span>\u00f8ring av forsikringsoppgj\u00f8r<span class=\"_ _b\"></span> p\u00e5 til <span class=\"_ _b\"></span>sammen 108<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _f\"></span>, hvorav<span class=\"_ _b\"></span> inntektsf\u00f8ring knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til Husk-sak<span class=\"_ _8\"></span>en utgjorde<span class=\"_ _b\"></span> 85 mill.<span class=\"_ _8\"></span> kroner<span class=\"_ _f\"></span>. Det ble<span class=\"_ _b\"></span> f\u00f8rt <span class=\"_ _8\"></span>tilsvarende<span class=\"_ _b\"></span> k<span class=\"_ _b\"></span>ostnader kny<span class=\"_ _3\"></span>ttet til dette salmonellatbruddet som inngikk i \u00abAndre<span class=\"_ _b\"></span> k<span class=\"_ _b\"></span>ostnader\u00bb. Det ble<span class=\"_ _b\"></span> i 2021 inntektsf\u00f8rt en <span class=\"_ _b\"></span>tilbakebetaling av<span class=\"_ _b\"></span> offentlige<span class=\"_ _b\"></span> avgifter p\u00e5<span class=\"_ _b\"></span> 27 mill.<span class=\"_ _b\"></span> kroner <span class=\"_ _b\"></span>samt inntektsf\u00f8rt <span class=\"_ _b\"></span>gevinster knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til salg av<span class=\"_ _8\"></span> bygninger <span class=\"_ _b\"></span>og driftsmidler<span class=\"_ _b\"></span> p\u00e5 <span class=\"_ _b\"></span>17 mill. kr<span class=\"_ _b\"></span>oner<span class=\"_ _b\"></span>. Det ble<span class=\"_ _b\"></span> i tillegg inntektsf\u00f8rt 16 mill.<span class=\"_ _b\"></span> kroner <span class=\"_ _b\"></span>som f\u00f8lge av<span class=\"_ _b\"></span> en <span class=\"_ _b\"></span>tidligere inng\u00e5tt <span class=\"_ _b\"></span>earn-out avtale. Andre kostnader<span class=\"_ _3\"></span> Det er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>blitt foretatt nedskrivninger av var<span class=\"_ _8\"></span>emerk<span class=\"_ _b\"></span>er og goodwill p\u00e5 totalt 116 mill.<span class=\"_ _b\"></span> kroner i 2022.<span class=\"_ _b\"></span> Den st\u00f8rste<span class=\"_ _b\"></span> nedskrivningen gjelder <span class=\"_ _b\"></span>varemerk<span class=\"_ _b\"></span>et Harris i Orkla<span class=\"_ _b\"></span> House <span class=\"_ _b\"></span>Care UK<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla Consumer<span class=\"_ _b\"></span> Investments) som utgj\u00f8r<span class=\"_ _b\"></span> 64 mill. kroner<span class=\"_ _f\"></span>. V<span class=\"_ _b\"></span>aremerk<span class=\"_ _b\"></span>et er skr<span class=\"_ _8\"></span>evet ned som <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>\u00f8lge<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>at selsk<span class=\"_ _8\"></span>apet ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har<span class=\"_ _8\"></span> vist tilfredsstillende<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utvikling over tid til tr<span class=\"_ _8\"></span>oss<span class=\"_ _8\"></span> for et<span class=\"_ _8\"></span> oppsving under pandemien. Det <span class=\"_ _b\"></span>er utover <span class=\"_ _b\"></span>dette blitt for<span class=\"_ _b\"></span>etat<span class=\"_ _3\"></span>t nedskrivning av<span class=\"_ _b\"></span> fire<span class=\"_ _8\"></span> mindre<span class=\"_ _b\"></span> var<span class=\"_ _8\"></span>emerk<span class=\"_ _8\"></span>er<span class=\"_ _8\"></span> i Orkla Health (<span class=\"_ _b\"></span>Orkla Care) p\u00e5 til sammen 48 mill. kroner<span class=\"_ _b\"></span> samt en goodwillpost i Or<span class=\"_ _b\"></span>chard V<span class=\"_ _b\"></span>alley <span class=\"_ _b\"></span>Australia<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla Food Ingredients) p\u00e5<span class=\"_ _b\"></span> 4 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>. Det<span class=\"_ _b\"></span> ble i 2022 <span class=\"_ _b\"></span>ogs\u00e5 for<span class=\"_ _b\"></span>etat<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>en nedskrivning av produk<span class=\"_ _b\"></span>sjonsmidler p\u00e5<span class=\"_ _8\"></span> <span class=\"_ _b\"></span>10 mill. kr<span class=\"_ _8\"></span>oner i Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _b\"></span> Sverige. Se<span class=\"_ _b\"></span> for <span class=\"_ _b\"></span>\u00f8vrig note <span class=\"_ _b\"></span>18. Orkla besluttet i <span class=\"_ _b\"></span>f\u00f8rste halvdel av<span class=\"_ _b\"></span> mars 2022 \u00e5<span class=\"_ _b\"></span> avvikle <span class=\"_ _b\"></span>eierskapet til <span class=\"_ _b\"></span>sin russisk<span class=\"_ _b\"></span>e virk<span class=\"_ _b\"></span>somhet Ham\u00e9 Foods<span class=\"_ _b\"></span> ZA<span class=\"_ _f\"></span>O,<span class=\"_ _b\"></span> som produser<span class=\"_ _8\"></span>er langtidsholdbar<span class=\"_ _8\"></span>e matvarer<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> det russisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>edet. Det har<span class=\"_ _b\"></span> som f<span class=\"_ _b\"></span>\u00f8lge av <span class=\"_ _b\"></span>denne beslutningen blitt k<span class=\"_ _b\"></span>ostnadsf\u00f8rt 118<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> presentert som <span class=\"_ _b\"></span>\u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til nedskrivning <span class=\"_ _3\"></span>av bokf\u00f8rte ver<span class=\"_ _8\"></span>dier<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>i selsk<span class=\"_ _8\"></span>apet samt<span class=\"_ _8\"></span> \u00f8vrige eff<span class=\"_ _8\"></span>ekter<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>knyttet til avviklingen av <span class=\"_ _b\"></span>eierskapet. Det<span class=\"_ _b\"></span> er ikk<span class=\"_ _b\"></span>e blitt innr<span class=\"_ _b\"></span>egnet noe resultat<span class=\"_ _b\"></span> fra selskapet etter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>at denne<span class=\"_ _8\"></span> avviklingsbeslutningen <span class=\"_ _3\"></span>ble<span class=\"_ _8\"></span> tatt. Det <span class=\"_ _b\"></span>er p\u00e5l\u00f8pt <span class=\"_ _b\"></span>196 mill. kr<span class=\"_ _b\"></span>oner knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til restrukturerings-<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og samor<span class=\"_ _8\"></span>dnings-prosjekter<span class=\"_ _b\"></span> i konsernet i <span class=\"_ _b\"></span>2022. De <span class=\"_ _b\"></span>st\u00f8rste prosjektene<span class=\"_ _b\"></span> vedr\u00f8r<span class=\"_ _b\"></span>er et<span class=\"_ _b\"></span> prosjekt relatert <span class=\"_ _b\"></span>til byggingen av ny kjek<span class=\"_ _b\"></span>sfabrikk i Latvia<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla Conf<span class=\"_ _b\"></span>ectioner<span class=\"_ _3\"></span>y &amp; Snacks) <span class=\"_ _b\"></span>samt det<span class=\"_ _b\"></span> p\u00e5g\u00e5ende prosjektet p\u00e5<span class=\"_ _b\"></span> hovedkontor<span class=\"_ _b\"></span>et med \u00e5 <span class=\"_ _b\"></span>etablere en ny forretningsmodell med en tydeligere eierr<span class=\"_ _b\"></span>olle p\u00e5 AS<span class=\"_ _b\"></span>A-niv\u00e5et og med mer selvstendige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>portef\u00f8ljeselskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i konsernet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Det er<span class=\"_ _b\"></span> star<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> opp et<span class=\"_ _b\"></span> st\u00f8rre<span class=\"_ _b\"></span> restruktureringsprosjekt i <span class=\"_ _b\"></span>Orkla Foods<span class=\"_ _b\"></span> \u010cesk<span class=\"_ _b\"></span>o a Slovensk<span class=\"_ _b\"></span>o i <span class=\"_ _b\"></span>4. kvartal.<span class=\"_ _b\"></span> Det p\u00e5g\u00e5r<span class=\"_ _b\"></span> i tillegg et<span class=\"_ _b\"></span> arbeid med \u00e5 omstruktur<span class=\"_ _b\"></span>ere <span class=\"_ _b\"></span>den legale struktur<span class=\"_ _b\"></span>en i Orkla Car<span class=\"_ _b\"></span>e. Det <span class=\"_ _b\"></span>er p\u00e5l\u00f8pt <span class=\"_ _b\"></span>17<span class=\"_ _b\"></span>4 mill. kroner<span class=\"_ _b\"></span> i kostnader<span class=\"_ _b\"></span> relatert til <span class=\"_ _b\"></span>oppkj\u00f8p <span class=\"_ _b\"></span>og integrasjon av <span class=\"_ _b\"></span>selskaper i <span class=\"_ _b\"></span>2022. Det ble<span class=\"_ _b\"></span> tilsvarende<span class=\"_ _b\"></span> kostnadsf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>161 mill. kr<span class=\"_ _8\"></span>oner<span class=\"_ _8\"></span> i 2021.<span class=\"_ _8\"></span> \u00abAndre<span class=\"_ _b\"></span> kostnader\u00bb<span class=\"_ _b\"></span> i 2021 v<span class=\"_ _b\"></span>ar i stor<span class=\"_ _b\"></span> grad p\u00e5virk<span class=\"_ _b\"></span>et av<span class=\"_ _b\"></span> nedskrivninger og k<span class=\"_ _b\"></span>ostnadsf\u00f8ringer p\u00e5<span class=\"_ _b\"></span> til sammen <span class=\"_ _b\"></span>123 mill.<span class=\"_ _b\"></span> kroner knyttet til <span class=\"_ _b\"></span>et prosjekt med \u00e5 <span class=\"_ _b\"></span>etablere <span class=\"_ _b\"></span>en felles<span class=\"_ _b\"></span> ERP-plat<span class=\"_ _3\"></span>tform i k<span class=\"_ _b\"></span>onsernet. Det<span class=\"_ _8\"></span> ble<span class=\"_ _8\"></span> gjennomf<span class=\"_ _8\"></span>\u00f8rt flere<span class=\"_ _b\"></span> restruktureringsprosjekter<span class=\"_ _b\"></span> i 2021 samt at<span class=\"_ _b\"></span> det ble<span class=\"_ _b\"></span> kostnadsf\u00f8rt <span class=\"_ _b\"></span>en etterbetaling av <span class=\"_ _b\"></span>offentlige avgifter<span class=\"_ _b\"></span> p\u00e5 41 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>. <span class=\"_ _2ae\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 1<span class=\"_ _8\"></span>5 </span>R<span class=\"_ _b\"></span>en<span class=\"_ _8\"></span>te<span class=\"_ _8\"></span>r og andre fi<span class=\"_ _3\"></span>nans<span class=\"_ _b\"></span>poste<span class=\"_ _8\"></span>r P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Renteinntekter<span class=\"_ _8\"></span> og rentekostnader<span class=\"_ _8\"></span> p\u00e5 l\u00e5n og fordringer er<span class=\"_ _8\"></span> beregnet etter effektiv<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>rentemetode.<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>Renter<span class=\"_ _8\"></span> knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til leieavtaler r<span class=\"_ _8\"></span>apporteres <span class=\"_ _b\"></span>som rentekostnader<span class=\"_ _b\"></span>, mens<span class=\"_ _8\"></span> beredskapspr<span class=\"_ _8\"></span>ovisjon  og k<span class=\"_ _8\"></span>ostnader <span class=\"_ _8\"></span>ved l\u00e5neopptak r<span class=\"_ _8\"></span>apporteres <span class=\"_ _b\"></span>som \u00ab\u00d8vrige <span class=\"_ _8\"></span>finansk<span class=\"_ _8\"></span>ostnader\u00bb. Finanselementet  i pensjonsk<span class=\"_ _8\"></span>ostnadene inng\u00e5r<span class=\"_ _8\"></span> i <span class=\"_ _8\"></span>\u00abAndre<span class=\"_ _8\"></span> finansk<span class=\"_ _8\"></span>ostnader\u00bb, <span class=\"_ _b\"></span>og er beskrevet<span class=\"_ _8\"></span> i note <span class=\"_ _b\"></span>12.  <span class=\"_ _291\"></span>L\u00e5nekostnader<span class=\"_ _8\"></span> for eiendom under oppf<span class=\"_ _8\"></span>\u00f8ring balansef\u00f8res sammen med driftsmiddelet. V<span class=\"_ _b\"></span>alutagevinst eller -tap som oppst\u00e5r<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fr<span class=\"_ _8\"></span>a operasjonelle<span class=\"_ _b\"></span> eiendeler og gjeld, samt<span class=\"_ _8\"></span> sikring av slik<span class=\"_ _8\"></span>e, rapporteres under driftsinntekter<span class=\"_ _b\"></span> eller driftsk<span class=\"_ _8\"></span>ostnader<span class=\"_ _b\"></span>. Annen valutagevinst eller<span class=\"_ _b\"></span> -tap  <span class=\"_ _291\"></span>rapporteres netto i finansinntekter og finanskostnader<span class=\"_ _b\"></span>. V<span class=\"_ _b\"></span>alutagevinst eller -tap<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyttet til nettoinvestering i utenlandsk <span class=\"_ _8\"></span>virksomhet <span class=\"_ _b\"></span>er omtalt<span class=\"_ _8\"></span> i note 31.Renteinntekter<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>rentek<span class=\"_ _b\"></span>ostnaderBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Renteinntekter<span class=\"_ _285\"> </span>52<span class=\"_ _1af\"> </span>30Rentek<span class=\"_ _b\"></span>ostnader<span class=\"_ _1ad\"> </span>(379)<span class=\"_ _7e\"> </span>(168)Balansef\u00f8rte r<span class=\"_ _b\"></span>entekostnader<span class=\"_ _e1\"> </span>9<span class=\"_ _1a6\"> </span>2Rentek<span class=\"_ _b\"></span>ostnader ek<span class=\"_ _8\"></span>skl. leieavtaler<span class=\"_ _2af\"> </span><span class=\"ws2\">(370)<span class=\"_ _50\"> </span>(166)</span>Rentek<span class=\"_ _b\"></span>ostnader<span class=\"_ _b\"></span>, leieavtaler (se<span class=\"_ _b\"></span> note 21)<span class=\"_ _66\"> </span>(35)<span class=\"_ _262\"> </span>(30)Sum rentek<span class=\"_ _b\"></span>ostnader<span class=\"_ _1d1\"> </span>(405)<span class=\"_ _7e\"> </span>(196)Renter<span class=\"_ _f\"></span>, netto<span class=\"_ _2b0\"> </span>(353<span class=\"_ _b\"></span>)<span class=\"_ _7e\"> </span>(166)Finansinntekter og finansk<span class=\"_ _b\"></span>ostnaderBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Netto valutagevinst<span class=\"_ _2b1\"> </span><span class=\"ws2\">2<span class=\"_ _1a6\"> </span>2</span>\u00d8vrige finansinntekter<span class=\"_ _1da\"> </span><span class=\"ws2\">1<span class=\"_ _1a6\"> </span>2</span>Sum andre finansinntekter<span class=\"_ _2b2\"> </span><span class=\"ws2\">3<span class=\"_ _133\"> </span>4</span>1Renter<span class=\"_ _b\"></span> pensjoner inklusiv <span class=\"_ _b\"></span>sikring(23<span class=\"_ _b\"></span>)<span class=\"_ _262\"> </span>(24)\u00d8vrige finansk<span class=\"_ _b\"></span>ostnader<span class=\"_ _296\"> </span><span class=\"ws2\">(40)<span class=\"_ _cc\"> </span>(33<span class=\"_ _8\"></span>)</span>Sum andre finansk<span class=\"_ _b\"></span>ostnader<span class=\"_ _c1\"> </span><span class=\"ws2\">(63<span class=\"_ _b\"></span>)<span class=\"_ _c9\"> </span>(5<span class=\"_ _8\"></span>7)</span>Sum andre finansposter<span class=\"_ _44\"> </span><span class=\"ws2\">(60)<span class=\"_ _cc\"> </span>(53<span class=\"_ _8\"></span>)</span>1 <span class=\"_ _75\"> </span>Inkluder<span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>sikring av pensjonsordning for<span class=\"_ _b\"></span> ansat<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> med l\u00f8nn over<span class=\"_ _b\"></span> 12G.A<span class=\"_ _b\"></span>vstemming mot kontantstr<span class=\"_ _8\"></span>\u00f8mBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Pos<span class=\"_ _b\"></span>ter uten<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ontantstr<span class=\"_ _8\"></span>\u00f8meffekt:Endring i avsatte renter<span class=\"_ _b\"></span> o.l.<span class=\"_ _e8\"> </span>40<span class=\"_ _155\"> </span>(10)Renter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>pensjoner ek<span class=\"_ _b\"></span>sklusiv sikring<span class=\"_ _6b\"> </span><span class=\"ws2\">(13<span class=\"_ _b\"></span>)<span class=\"_ _1a\"> </span>61</span>Virk<span class=\"_ _b\"></span>elig verdijustering f\u00f8rt som <span class=\"_ _3\"></span><span class=\"ls2 ws2\"> </span>(8)<span class=\"_ _1b2\"> </span>(9)renteinntekter/<span class=\"_ _b\"></span>rentek<span class=\"_ _b\"></span>ostnaderVirk<span class=\"_ _b\"></span>elig verdijustering f\u00f8rt som <span class=\"_ _3\"></span><span class=\"ws2\"> </span>(10)<span class=\"_ _67\"> </span>5finansinntekter/finansk<span class=\"_ _b\"></span>ostnaderSum poster uten k<span class=\"_ _b\"></span>ontantstr\u00f8meffekt,<span class=\"_ _b\"></span>  9<span class=\"_ _81\"> </span><span class=\"ls15 ws19\">47</span>se k<span class=\"_ _b\"></span>ontantstr\u00f8moppstillingSkattek<span class=\"_ _8\"></span>ostnadBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Resultat f\u00f8r<span class=\"_ _b\"></span> skattekostnad<span class=\"_ _2b4\"> </span><span class=\"wse\">7 345<span class=\"_ _130\"> </span>6 366</span>P<span class=\"_ _b\"></span>eriodeskatt <span class=\"_ _2b5\"> </span><span class=\"wse\">(2 017)<span class=\"_ _135\"> </span><span class=\"wsc\">(1 488)</span></span>Endring forpliktelser ved utsatt skatt<span class=\"_ _103\"> </span><span class=\"ws2\">(60)<span class=\"_ _6c\"> </span>20</span>Sum skattek<span class=\"_ _8\"></span>ostnad<span class=\"_ _2b6\"> </span><span class=\"ls11 ws2\">(2 07<span class=\"_ _3\"></span>7)<span class=\"_ _13a\"> </span></span>(1 468)Skatt i % av<span class=\"_ _b\"></span> \u00abResultat<span class=\"_ _b\"></span> f\u00f8r <span class=\"_ _b\"></span>skattekostnad\u00bb<span class=\"_ _12d\"> </span>28,3 %<span class=\"_ _1a4\"> </span>23,1 %Skatt i % av<span class=\"_ _b\"></span> \u00abResultat<span class=\"_ _b\"></span> f\u00f8r <span class=\"_ _b\"></span>skattekostnad\u00bb<span class=\"_ _b\"></span> k<span class=\"_ _b\"></span>orriger<span class=\"_ _3\"></span>t 32,0 %<span class=\"_ _4f\"> </span>26,6 %for<span class=\"_ _b\"></span> tilkny<span class=\"_ _3\"></span>ttede selskaperOrklas eff<span class=\"_ _b\"></span>ektive skattek<span class=\"_ _b\"></span>ostnad <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>orrigert for<span class=\"_ _8\"></span> tilkny<span class=\"_ _3\"></span>ttede<span class=\"_ _8\"></span> selskaper<span class=\"_ _b\"></span> er \u00f8kt med 5,4 %-poeng,<span class=\"_ _b\"></span> fra <span class=\"_ _b\"></span>26,6 % i 2021 til <span class=\"_ _8\"></span>32,0 % i <span class=\"_ _8\"></span>2022. Den <span class=\"_ _b\"></span>\u00f8kte <span class=\"_ _8\"></span>skattesatsen i 2022<span class=\"_ _8\"></span> skyldes hovedsak<span class=\"_ _b\"></span>elig en betydelig <span class=\"_ _b\"></span>\u00f8kning i grunnrentesk<span class=\"_ _b\"></span>at<span class=\"_ _3\"></span>ten,<span class=\"_ _8\"></span> herunder<span class=\"_ _8\"></span> \u00f8kning av grunnrenteskattesatsen.A<span class=\"_ _b\"></span>vstemming av k<span class=\"_ _8\"></span>onsernets<span class=\"_ _8\"></span> sk<span class=\"_ _8\"></span>atteprosent T<span class=\"_ _b\"></span>abellen nedenfor<span class=\"_ _b\"></span> gir <span class=\"_ _b\"></span>en avstemming av rapportert <span class=\"_ _b\"></span>skattekostnad mot <span class=\"_ _b\"></span>skattekostnad basert p\u00e5<span class=\"_ _b\"></span> norsk sk<span class=\"_ _b\"></span>at<span class=\"_ _3\"></span>tesats<span class=\"_ _8\"></span> 22<span class=\"_ _8\"></span> %. De<span class=\"_ _b\"></span> vesentligste<span class=\"_ _8\"></span> k<span class=\"_ _b\"></span>omponentene i skattekostnaden er<span class=\"_ _b\"></span> spesifiser<span class=\"_ _3\"></span>t.Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _a2\"> </span>2022<span class=\"_ _160\"> </span>2021Norsk sk<span class=\"_ _b\"></span>at<span class=\"_ _3\"></span>teprosent<span class=\"_ _8\"></span> av resultat f\u00f8r<span class=\"_ _8\"></span> skattek<span class=\"_ _8\"></span>ostnad<span class=\"_ _71\"> </span><span class=\"wse\">(1 616)<span class=\"_ _52\"> </span></span>(1 401)Tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> og fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _19f\"> </span><span class=\"ws2\">189<span class=\"_ _15d\"> </span>188</span>Utsatt skatt tilbak<span class=\"_ _b\"></span>eholdte overskudd i <span class=\"ws2\"> </span>(6)<span class=\"_ _1b2\"> </span>(4)tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> selskaperVirksomhet<span class=\"_ _b\"></span> med annen skattesats <span class=\"_ _b\"></span>enn i Norge<span class=\"_ _e6\"> </span>69<span class=\"_ _1b6\"> </span>51Skattelovsendringer<span class=\"_ _191\"> </span>4<span class=\"_ _1a6\"> </span>7A<span class=\"_ _b\"></span>vvikling Orkla Russland(24)<span class=\"_ _67\"> </span>0Ikk<span class=\"_ _b\"></span>e fradragsberettigede<span class=\"_ _b\"></span> transaksjonsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _1c2\"> </span><span class=\"ws2\">(19)<span class=\"_ _1d0\"> </span>(24)</span>Skattefri gevinst ved salg av selskaper<span class=\"_ _2b7\"> </span><span class=\"ws2\">7<span class=\"_ _1a6\"> </span>0</span>T<span class=\"_ _b\"></span>rinnvis <span class=\"_ _b\"></span>oppkj\u00f8p Lofoten Marine<span class=\"_ _b\"></span> Oil / N\u00f3i S\u00edr\u00edus<span class=\"_ _247\"> </span>6<span class=\"_ _1bb\"> </span>1Andre<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> fradragsberettigede<span class=\"_ _b\"></span> kostnader<span class=\"_ _b\"></span> / (17)<span class=\"_ _152\"> </span>(5)skattefrie inntekter<span class=\"_ _b\"></span> Innregning av<span class=\"_ _b\"></span> tidligere<span class=\"_ _b\"></span> \u00e5rs ikk<span class=\"_ _b\"></span>e innregnede<span class=\"_ _b\"></span>  34<span class=\"_ _1a6\"> </span>8eiendelerIkk<span class=\"_ _b\"></span>e innregnede eiendeler<span class=\"_ _b\"></span> ved <span class=\"_ _3\"></span>utsatt skatt<span class=\"_ _1bf\"> </span><span class=\"ws2\">(67)<span class=\"_ _1e0\"> </span>(18)</span>Korr<span class=\"_ _b\"></span>eksjon tidligere<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5rs sk<span class=\"_ _8\"></span>atter<span class=\"_ _45\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _99\"> </span></span><span class=\"ws2\">(2)</span>Reversering netto skatteforpliktelse<span class=\"_ _b\"></span> <span class=\"_ _72\"> </span><span class=\"ws2\">25<span class=\"_ _1a6\"> </span>0</span>1Grunnrenteskatt(683<span class=\"_ _b\"></span>)<span class=\"_ _58\"> </span>(265)Andre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>betalbare<span class=\"_ _8\"></span> skatter<span class=\"_ _34\"> </span><span class=\"ls29 ws36\">(<span class=\"_ _3\"></span>3)<span class=\"_ _152\"> </span><span class=\"ls2 ws2\">(4)</span></span>Konsernets<span class=\"_ _b\"></span> skattekostnad<span class=\"_ _2b8\"> </span><span class=\"ls11 ws2\">(2 07<span class=\"_ _3\"></span>7)<span class=\"_ _13a\"> </span></span>(1 468)1 <span class=\"_ _75\"> </span>Her<span class=\"_ _8\"></span>av <span class=\"_ _b\"></span>118 mill. kroner<span class=\"_ _b\"></span> for\u00e5rsak<span class=\"_ _8\"></span>et av<span class=\"_ _8\"></span> \u00f8kning i <span class=\"_ _b\"></span>grunnrenteskattesats.Orkla har<span class=\"_ _b\"></span> betydelige <span class=\"_ _b\"></span>skattegrunnlag i Norden og India.<span class=\"_ _b\"></span> Ordin\u00e6r<span class=\"_ _b\"></span> selskapsskatt <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>selskaper hjemmeh\u00f8rende<span class=\"_ _b\"></span> i Norge <span class=\"_ _b\"></span>og Danmark <span class=\"_ _b\"></span>er 22 %,<span class=\"_ _b\"></span> Sverige <span class=\"_ _b\"></span>20,6 %, Finland 20<span class=\"_ _b\"></span> % og India <span class=\"_ _b\"></span>25,2 % i 2022. Orklas <span class=\"_ _b\"></span>virksomheter<span class=\"_ _b\"></span> i land med andre <span class=\"_ _b\"></span>skattesatser enn <span class=\"_ _b\"></span>22 %, bidrar<span class=\"_ _b\"></span> netto til at <span class=\"_ _b\"></span>skattekostnaden blir<span class=\"_ _b\"></span> redusert. I 2022 <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>effekten av <span class=\"_ _b\"></span>det<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>en netto reduk<span class=\"_ _b\"></span>sjon p\u00e5 69 mill.<span class=\"_ _b\"></span> kroner av<span class=\"_ _b\"></span> skattek<span class=\"_ _b\"></span>ostnaden, hvorav<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> baltiske,<span class=\"_ _b\"></span> svensk<span class=\"_ _b\"></span>e og finsk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>dat<span class=\"_ _3\"></span>terselskapene<span class=\"_ _b\"></span> utgj\u00f8r henholdsvis<span class=\"_ _8\"></span> 25<span class=\"_ _8\"></span> mill. kr<span class=\"_ _8\"></span>oner<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>18 mill.<span class=\"_ _b\"></span> kroner og <span class=\"_ _b\"></span>11 mill. kroner<span class=\"_ _f\"></span>. Resultater<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fra<span class=\"_ _b\"></span> tilkny<span class=\"_ _3\"></span>ttede selsk<span class=\"_ _8\"></span>aper<span class=\"_ _8\"></span> er innregnet etter<span class=\"_ _8\"></span> skatt og p\u00e5virk<span class=\"_ _8\"></span>er i utgangspunktet ikk<span class=\"_ _b\"></span>e k<span class=\"_ _b\"></span>onsernets <span class=\"_ _b\"></span>skattekostnad.<span class=\"_ _b\"></span> Det er<span class=\"_ _b\"></span> imidler<span class=\"_ _3\"></span>tid avsatt f<span class=\"_ _8\"></span>or<span class=\"_ _8\"></span> sjablongskatt p\u00e5 tilbak<span class=\"_ _b\"></span>eholdte overskudd i tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> selskaper<span class=\"_ _f\"></span>, til sammen 43 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>, hvorav<span class=\"_ _b\"></span> 6 mill.<span class=\"_ _b\"></span> kroner <span class=\"_ _b\"></span>er resultatf\u00f8rt i <span class=\"_ _b\"></span>2022.Endring i ikk<span class=\"_ _b\"></span>e innregnede<span class=\"_ _b\"></span> eiendeler <span class=\"_ _b\"></span>ved utsatt skatt p\u00e5<span class=\"_ _b\"></span> til <span class=\"_ _b\"></span>sammen 67 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span> gjelder hovedsak<span class=\"_ _b\"></span>elig sk<span class=\"_ _b\"></span>at<span class=\"_ _3\"></span>temessige<span class=\"_ _8\"></span> underskudd i US<span class=\"_ _b\"></span>A, Island,<span class=\"_ _8\"></span> Singapore,<span class=\"_ _b\"></span> Guernsey <span class=\"_ _b\"></span>og Storbritannia. Innregning av<span class=\"_ _b\"></span> tidligere<span class=\"_ _b\"></span> \u00e5rs ikk<span class=\"_ _b\"></span>e innregnede<span class=\"_ _b\"></span> eiendeler <span class=\"_ _b\"></span>ved utsatt skatt p\u00e5<span class=\"_ _b\"></span> 34 mill.<span class=\"_ _b\"></span> kroner <span class=\"_ _b\"></span>gjelder hovedsak<span class=\"_ _b\"></span>elig selskaper<span class=\"_ _b\"></span> i Nederland, P<span class=\"_ _b\"></span>olen, Spania <span class=\"_ _b\"></span>og Finland. Konsernet<span class=\"_ _b\"></span> har aktivitet i kraftbr<span class=\"_ _b\"></span>ansjen som er<span class=\"_ _b\"></span> underlagt s\u00e6rbesk<span class=\"_ _b\"></span>atning i Norge.<span class=\"_ _b\"></span> Grunnrenteskatten <span class=\"_ _b\"></span>er i 2022 hele<span class=\"_ _b\"></span> 683 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>dvs. k<span class=\"_ _b\"></span>onsernet har grunnrenteskatt som utgj\u00f8r <span class=\"_ _b\"></span>10,5 <span class=\"_ _3\"></span>%-poeng av den effektive<span class=\"_ _b\"></span> skattesatsen <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> 32,0 %, korrigert for<span class=\"_ _b\"></span> tilkny<span class=\"_ _3\"></span>ttede selsk<span class=\"_ _8\"></span>aper<span class=\"_ _b\"></span>.<span class=\"_ _8\"></span> Basert p\u00e5 en vurdering av konsernets<span class=\"_ _b\"></span> samlede skatteek<span class=\"_ _b\"></span>sponering er det innregnet avsetninger<span class=\"_ _b\"></span> i tr\u00e5d med <span class=\"_ _b\"></span>for<span class=\"_ _3\"></span>ventet risik<span class=\"_ _b\"></span>o i <span class=\"_ _8\"></span>forpliktelser<span class=\"_ _b\"></span> ved utsatt skatt i balansen.<span class=\"_ _2d3\"></span><span class=\"ff4 ls2 ws2\">Not<span class=\"_ _8\"></span>e 18 </span>Nedsk<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>iv<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ngsv<span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>rder<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>nger V<span class=\"_ _b\"></span>erdifallstester <span class=\"_ _b\"></span>og nedskrivninger  L\u00f8pende over<span class=\"_ _3\"></span>v<span class=\"_ _8\"></span>\u00e5king av langsiktige eiendeler<span class=\"_ _3\"></span> Orklak<span class=\"_ _b\"></span>onsernet har <span class=\"_ _b\"></span>vesentlige langsiktige <span class=\"_ _b\"></span>eiendeler i f<span class=\"_ _b\"></span>orm av materielle (varige<span class=\"_ _b\"></span> driftsmidler) og <span class=\"_ _3\"></span>immaterielle<span class=\"_ _8\"></span> eiendeler<span class=\"_ _b\"></span>.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Utvidet<span class=\"_ _8\"></span> forklaring og utviklingen i disse<span class=\"_ _b\"></span> eiendelene<span class=\"_ _b\"></span> er pr<span class=\"_ _b\"></span>esenter<span class=\"_ _3\"></span>t i note<span class=\"_ _b\"></span> 19<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og 20.<span class=\"_ _8\"></span> I <span class=\"_ _8\"></span>tillegg har k<span class=\"_ _b\"></span>onsernet andre langsiktige<span class=\"_ _b\"></span> eiendeler<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>som i hovedsak <span class=\"_ _b\"></span>gjelder investeringer<span class=\"_ _b\"></span> i selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f\u00f8rt etter<span class=\"_ _8\"></span> egenkapitalmetoden.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Disse<span class=\"_ _8\"></span> er behandlet i <span class=\"_ _3\"></span>note<span class=\"_ _8\"></span> 6 og inng\u00e5r ikk<span class=\"_ _b\"></span>e i <span class=\"_ _b\"></span>dr\u00f8ftelsen nedenfor<span class=\"_ _f\"></span>. De balansef\u00f8rte eiendelene<span class=\"_ _b\"></span> over<span class=\"_ _3\"></span>v\u00e5k<span class=\"_ _b\"></span>es l\u00f8pende, og dersom det<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>indik<span class=\"_ _8\"></span>atorer<span class=\"_ _b\"></span> p\u00e5 at verdiene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> eiendelene<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e lenger er<span class=\"_ _b\"></span> gjenvinnbare, vil det<span class=\"_ _8\"></span> strak<span class=\"_ _b\"></span>s bli foretatt verdifallstest<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> sjekk<span class=\"_ _b\"></span>e om eiendelene<span class=\"_ _8\"></span> fortsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> kan forsvare<span class=\"_ _b\"></span> sine r<span class=\"_ _b\"></span>egnskapsf\u00f8rte <span class=\"_ _b\"></span>verdier<span class=\"_ _b\"></span>. Dersom nye<span class=\"_ _b\"></span> estimater k<span class=\"_ _b\"></span>onkluderer<span class=\"_ _b\"></span> med at verdiene<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> lenger er<span class=\"_ _b\"></span> gjenvinnbare,<span class=\"_ _b\"></span> foretas<span class=\"_ _b\"></span> nedskrivning av <span class=\"_ _b\"></span>eiendelene til gjenvinnbart bel\u00f8p,<span class=\"_ _b\"></span> det h\u00f8yeste<span class=\"_ _b\"></span> av netto <span class=\"_ _b\"></span>salgsverdi og bruk<span class=\"_ _b\"></span>sverdi (neddisk<span class=\"_ _b\"></span>onter<span class=\"_ _3\"></span>t k<span class=\"_ _b\"></span>ontantstr\u00f8m).Nedskrivn<span class=\"_ _8\"></span>inger Det <span class=\"_ _b\"></span>er for<span class=\"_ _b\"></span>etat<span class=\"_ _3\"></span>t nedskrivninger<span class=\"_ _b\"></span> p\u00e5 <span class=\"_ _8\"></span>totalt <span class=\"_ _b\"></span>147<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> i 2022. Nedskrivningene f<span class=\"_ _b\"></span>ordeler seg <span class=\"_ _b\"></span>som f\u00f8lger p\u00e5 f<span class=\"_ _b\"></span>orretningsomr\u00e5dene:Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _160\"> </span>2021Orkla Foods<span class=\"_ _b\"></span> Europe<span class=\"_ _b1\"> </span>(21)<span class=\"_ _85\"> </span>-Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _2d4\"> </span>(10)<span class=\"_ _85\"> </span>-Orkla Car<span class=\"_ _b\"></span>e<span class=\"_ _2d5\"> </span><span class=\"ws2\">(48)<span class=\"_ _85\"> </span>-</span>Orkla Food Ingr<span class=\"_ _b\"></span>edients<span class=\"_ _2d6\"> </span>(4)<span class=\"_ _85\"> </span>-Orkla Consumer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Investments<span class=\"_ _102\"> </span><span class=\"ws2\">(64)<span class=\"_ _1b2\"> </span>(4)</span>Merk<span class=\"_ _8\"></span>evarevirk<span class=\"_ _b\"></span>somheten inkl. HK<span class=\"_ _273\"> </span>(147)<span class=\"_ _1b2\"> </span>(4)Financial Investments<span class=\"_ _2d7\"> </span>-<span class=\"_ _f0\"> </span>(1)Orkla<span class=\"_ _2d8\"> </span>(147)<span class=\"_ _152\"> </span>(5)Merke<span class=\"_ _b\"></span>varevirk<span class=\"_ _b\"></span>somheten inkl.<span class=\"_ _b\"></span> HK Konsernet<span class=\"_ _b\"></span> gjennomf\u00f8rte i tr\u00e5d <span class=\"_ _3\"></span>med vedtatte prinsipper<span class=\"_ _b\"></span>, ver<span class=\"_ _8\"></span>difallstester for<span class=\"_ _b\"></span> alle immaterielle <span class=\"_ _b\"></span>eiendeler med ubestemt levetid <span class=\"_ _b\"></span>og for<span class=\"_ _b\"></span> all goodwill f\u00f8r<span class=\"_ _b\"></span> avleggelse av<span class=\"_ _b\"></span> 3. kv<span class=\"_ _b\"></span>ar<span class=\"_ _3\"></span>tal.<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>et Harris<span class=\"_ _b\"></span> i House <span class=\"_ _8\"></span>Care<span class=\"_ _8\"></span> UK<span class=\"_ _8\"></span> (<span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>Consumer Investments) har utfr<span class=\"_ _b\"></span>a \u00e5rets<span class=\"_ _b\"></span> tester blitt nedskr<span class=\"_ _b\"></span>evet med 64 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>. Det er utover<span class=\"_ _b\"></span> dette <span class=\"_ _b\"></span>ogs\u00e5 blitt f<span class=\"_ _b\"></span>oretatt nedskrivning av fir<span class=\"_ _b\"></span>e mindre<span class=\"_ _b\"></span> varemerk<span class=\"_ _b\"></span>er i Orkla Health (<span class=\"_ _b\"></span>Orkla Care) p\u00e5 til sammen 48 mill. kroner<span class=\"_ _b\"></span> samt en goodwillpost i Or<span class=\"_ _b\"></span>chard V<span class=\"_ _b\"></span>alley <span class=\"_ _b\"></span>Australia<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla Food Ingredients) p\u00e5<span class=\"_ _b\"></span> 4 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>. Orkla besluttet i <span class=\"_ _b\"></span>f\u00f8rste halvdel av<span class=\"_ _b\"></span> mars 2022 \u00e5<span class=\"_ _b\"></span> avvikle <span class=\"_ _b\"></span>eierskapet til <span class=\"_ _b\"></span>sin russisk<span class=\"_ _b\"></span>e virk<span class=\"_ _b\"></span>somhet Ham\u00e9 Foods<span class=\"_ _b\"></span> ZA<span class=\"_ _f\"></span>O,<span class=\"_ _b\"></span> som produser<span class=\"_ _8\"></span>er langtidsholdbar<span class=\"_ _b\"></span>e matvarer<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> det russisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>edet. Det har<span class=\"_ _b\"></span> som f<span class=\"_ _b\"></span>\u00f8lge av <span class=\"_ _b\"></span>denne beslutningen blitt k<span class=\"_ _b\"></span>ostnadsf\u00f8rt 95 mill.<span class=\"_ _b\"></span> kroner presentert <span class=\"_ _b\"></span>som \u00abAndr<span class=\"_ _b\"></span>e k<span class=\"_ _b\"></span>ostnader\u00bb knyttet til nedskrivning av<span class=\"_ _b\"></span> bokf\u00f8rte ver<span class=\"_ _b\"></span>dier i selsk<span class=\"_ _b\"></span>apet, hvorav<span class=\"_ _b\"></span> 21 mill. kr<span class=\"_ _b\"></span>oner er<span class=\"_ _b\"></span> nedskrivning av <span class=\"_ _b\"></span>varige <span class=\"_ _b\"></span>driftsmidler i selsk<span class=\"_ _b\"></span>apet. Det <span class=\"_ _b\"></span>er i 2022 blitt <span class=\"_ _b\"></span>foretatt en nedskrivning av<span class=\"_ _b\"></span> produksjonsmidler<span class=\"_ _b\"></span> p\u00e5 <span class=\"_ _b\"></span>10 mill. kroner<span class=\"_ _b\"></span> i Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _b\"></span> Sverige i <span class=\"_ _b\"></span>\u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb.  Det har<span class=\"_ _b\"></span> utover dette<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> fremk<span class=\"_ _b\"></span>ommet indikasjoner p\u00e5<span class=\"_ _b\"></span> verdifall <span class=\"_ _b\"></span>for k<span class=\"_ _b\"></span>onsernets eiendeler pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember 2022, se<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> \u00f8vrig <span class=\"_ _3\"></span>avsnittet \u00abSensitivitet\u00bb<span class=\"_ _b\"></span> i denne noten.<span class=\"_ _b\"></span> Det ble<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> foretatt noen <span class=\"_ _b\"></span>vesentlige nedskrivninger i <span class=\"_ _b\"></span>2021. \u00d8vrig virksomhet Det er<span class=\"_ _b\"></span> ogs\u00e5 gjennomf\u00f8rt en oppdatert verdivur<span class=\"_ _b\"></span>dering <span class=\"_ _3\"></span>av kraftverk<span class=\"_ _b\"></span>ene i Sauda, og den for<span class=\"_ _b\"></span>etat<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> vurderingen forsv<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> konsernets<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>investering i Saudefaldene. Benyttet W<span class=\"_ _f\"></span>A<span class=\"_ _b\"></span>CC r<span class=\"_ _8\"></span>eflekterer<span class=\"_ _8\"></span> lavere<span class=\"_ _b\"></span> risiko<span class=\"_ _b\"></span> enn f<span class=\"_ _8\"></span>or <span class=\"_ _b\"></span>\u00f8vrige k<span class=\"_ _b\"></span>onsernselskaper<span class=\"_ _b\"></span>.\u00d8vrige vur<span class=\"_ _b\"></span>deringer Det er<span class=\"_ _b\"></span> ellers ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>identifisert <span class=\"_ _3\"></span>mindr<span class=\"_ _8\"></span>everdier<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyt<span class=\"_ _3\"></span>tet til v<span class=\"_ _b\"></span>arige driftsmidler eller<span class=\"_ _b\"></span> immaterielle <span class=\"_ _b\"></span>eiendeler i k<span class=\"_ _b\"></span>onsernet. Mark<span class=\"_ _b\"></span>edsutviklingen i 2022 har <span class=\"_ _b\"></span>v\u00e6rt p\u00e5virk<span class=\"_ _b\"></span>et av Russlands<span class=\"_ _b\"></span> invasjon av Ukraina<span class=\"_ _b\"></span> i kombinasjon med <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>tervirkninger av<span class=\"_ _8\"></span> pandemien.<span class=\"_ _8\"></span> Dette har<span class=\"_ _8\"></span> f<span class=\"_ _8\"></span>\u00f8rt til h\u00f8ye k<span class=\"_ _b\"></span>ostnads\u00f8kninger p\u00e5<span class=\"_ _b\"></span> viktige<span class=\"_ _b\"></span> r\u00e5varer<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>energi <span class=\"_ _8\"></span>og andre<span class=\"_ _b\"></span> innsatsfaktorer<span class=\"_ _b\"></span>. Situasjonen vil f\u00f8lges n\u00f8ye fremover<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i forhold til om dette vil f\u00f8r<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> til nedskrivningsindikasjoner<span class=\"_ _b\"></span> for noen av<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> virk<span class=\"_ _b\"></span>somheter<span class=\"_ _b\"></span>.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Goodwill og immaterielle<span class=\"_ _b\"></span> eiendeler med ubestemt levetid avskrives<span class=\"_ _b\"></span> ikke l\u00f8pende.<span class=\"_ _b\"></span> Disse eiendelene testes<span class=\"_ _b\"></span> der<span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>minst \u00e5rlig for ver<span class=\"_ _8\"></span>difall. I Orkla gj\u00f8res<span class=\"_ _b\"></span> det<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i 3. kvartal. I tilfelle det<span class=\"_ _8\"></span> foreligger<span class=\"_ _b\"></span> s\u00e6rlige indikasjoner p\u00e5 verdifall,<span class=\"_ _8\"></span> gjennomf\u00f8res<span class=\"_ _b\"></span> verdifallstester hyppigere. Kontant-str\u00f8mmer<span class=\"_ _8\"></span> knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til <span class=\"_ _8\"></span>eiendelene identifiser<span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>og neddisk<span class=\"_ _8\"></span>onteres.<span class=\"_ _8\"></span> Fremtidig k<span class=\"_ _8\"></span>ontantstr\u00f8m <span class=\"_ _8\"></span>er basert p\u00e5 gitte forutsetninger<span class=\"_ _8\"></span> (se egen tabell i denne noten) og enhetens vedtatte planer<span class=\"_ _b\"></span>. Dersom neddisk<span class=\"_ _8\"></span>ontert verdi av<span class=\"_ _b\"></span> fremtidige k<span class=\"_ _b\"></span>ontantstr\u00f8mmer <span class=\"_ _8\"></span>er laver<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>enn balansef\u00f8rt <span class=\"_ _8\"></span>verdi av <span class=\"_ _b\"></span>enhetens anvendte kapital,<span class=\"_ _b\"></span> gjennomf\u00f8res<span class=\"_ _8\"></span> nedskrivning til <span class=\"_ _b\"></span>gjenvinnbar<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> bel\u00f8p. Dersom neddisk<span class=\"_ _8\"></span>ontert verdi <span class=\"_ _b\"></span>er h\u00f8yere<span class=\"_ _8\"></span> enn anvendt k<span class=\"_ _8\"></span>apital, betyr<span class=\"_ _b\"></span> dette at <span class=\"_ _8\"></span>verdien av<span class=\"_ _8\"></span> den immaterielle<span class=\"_ _b\"></span> eiendelen eller goodwillen er<span class=\"_ _b\"></span> gjenvinnbar.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>I de<span class=\"_ _8\"></span> tilfellene neddisk<span class=\"_ _8\"></span>ontert verdi overstiger<span class=\"_ _8\"></span>  <span class=\"_ _291\"></span>anvendt kapital <span class=\"_ _3\"></span>med mindre enn 20 %, gj\u00f8r<span class=\"_ _8\"></span>es det<span class=\"_ _8\"></span> en yt<span class=\"_ _3\"></span>terliger<span class=\"_ _8\"></span>e sensitivitetsanalyse<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or \u00e5 sikr<span class=\"_ _8\"></span>e beregningen.<span class=\"_ _8\"></span> Anvendt kapital er definert gjennom presentasjonen av segmenter i note 7.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>I aktuelle tilfeller<span class=\"_ _8\"></span> gjennomg\u00e5s forutsetninger<span class=\"_ _8\"></span> og estimater p\u00e5 nytt, og det m\u00e5les i <span class=\"_ _3\"></span>hvor<span class=\"_ _8\"></span> stor gr<span class=\"_ _8\"></span>ad investeringen er robust i forhold til disse. Alternativt vil eiendelens<span class=\"_ _b\"></span> salgsverdi <span class=\"_ _3\"></span>beregnes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or \u00e5 se<span class=\"_ _8\"></span> om denne gir<span class=\"_ _b\"></span> st\u00f8t<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> til \u00e5 opprettholde bokf\u00f8rt verdi.V<span class=\"_ _b\"></span>aremerker<span class=\"_ _8\"></span> med <span class=\"_ _3\"></span>ubestemt levetid testes for<span class=\"_ _b\"></span> verdifall ved <span class=\"_ _3\"></span>at estimater<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> fremtidig salg av det aktuelle <span class=\"_ _b\"></span>varemerket<span class=\"_ _8\"></span> neddisk<span class=\"_ _8\"></span>onteres <span class=\"_ _b\"></span>og m\u00e5les opp<span class=\"_ _b\"></span> mot varemerk<span class=\"_ _b\"></span>ets bokf\u00f8rte <span class=\"_ _b\"></span>verdi. Dette blir<span class=\"_ _b\"></span> gjort ut fr<span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>en modell hvor <span class=\"_ _b\"></span>varemerkets<span class=\"_ _b\"></span> neddiskonterte <span class=\"_ _b\"></span>verdi blir kalkulert med <span class=\"_ _b\"></span>en prosentsats som indikerer<span class=\"_ _b\"></span> varemerkets<span class=\"_ _b\"></span> styrke. Denne styrk<span class=\"_ _b\"></span>en <span class=\"_ _3\"></span>ble<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>forutsatt ved kj\u00f8pet og videref<span class=\"_ _8\"></span>\u00f8res<span class=\"_ _8\"></span> i utgangspunktet ved verdifallstestingen.K<span class=\"_ _8\"></span>ontantstr\u00f8mgenererende enhet<span class=\"_ _8\"></span>er En k<span class=\"_ _b\"></span>ontantstr\u00f8mgenererende<span class=\"_ _b\"></span> enhet (K<span class=\"_ _b\"></span>GE) er<span class=\"_ _b\"></span> det laveste<span class=\"_ _b\"></span> niv\u00e5et <span class=\"_ _b\"></span>en kan m\u00e5le uavhengige k<span class=\"_ _b\"></span>ontantstr\u00f8mmer<span class=\"_ _b\"></span> fra. Ingen av<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> rapporter<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>segmentene pr<span class=\"_ _f\"></span>. 31. desember<span class=\"_ _b\"></span> 2022 <span class=\"_ _3\"></span>utgj\u00f8r<span class=\"_ _8\"></span> en egen K<span class=\"_ _8\"></span>GE. Orkla Foods<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>Orkla Conf<span class=\"_ _b\"></span>ectioner<span class=\"_ _3\"></span>y &amp; Snack<span class=\"_ _b\"></span>s har<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>en K<span class=\"_ _b\"></span>GE innenfor<span class=\"_ _b\"></span> hvert land og testes dermed pr<span class=\"_ _b\"></span>. land. Orkla Car<span class=\"_ _b\"></span>e derimot best\u00e5r av merk<span class=\"_ _b\"></span>evarevirksomheter<span class=\"_ _b\"></span> som har<span class=\"_ _b\"></span> virksomheter<span class=\"_ _b\"></span> innenfor <span class=\"_ _b\"></span>flere land.<span class=\"_ _b\"></span> B\u00e5de innenfor<span class=\"_ _b\"></span> Orkla Foods og Orkla Car<span class=\"_ _b\"></span>e er det<span class=\"_ _b\"></span> selskaper som har v\u00e6rt i k<span class=\"_ _b\"></span>onsernet <span class=\"_ _3\"></span>i lang tid, og disse<span class=\"_ _8\"></span> selskapene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> den grunn <span class=\"_ _3\"></span>lave<span class=\"_ _8\"></span> eller ingen balansef\u00f8rte immaterielle<span class=\"_ _b\"></span> eiendeler<span class=\"_ _f\"></span>. Store<span class=\"_ _b\"></span> oppkj\u00f8p<span class=\"_ _8\"></span> som kj\u00f8pet<span class=\"_ _b\"></span> av Rieber &amp; S\u00f8n Norge<span class=\"_ _b\"></span> i 2013 og <span class=\"_ _b\"></span>Cederroth i 2015 <span class=\"_ _b\"></span>er i hovedsak<span class=\"_ _b\"></span> blit<span class=\"_ _3\"></span>t <span class=\"_ _8\"></span>fullintegrert i eksister<span class=\"_ _b\"></span>ende virksomhet<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i Orkla og mer<span class=\"_ _3\"></span>ver<span class=\"_ _8\"></span>dier<span class=\"_ _8\"></span> ved oppkj\u00f8pene forsv<span class=\"_ _8\"></span>ares<span class=\"_ _b\"></span> dermed av de nye samlede<span class=\"_ _b\"></span> enhetene. Orkla India<span class=\"_ _b\"></span> har <span class=\"_ _b\"></span>to K<span class=\"_ _b\"></span>GE\u2019<span class=\"_ _b\"></span>er; MTR Foods <span class=\"_ _b\"></span>og Eastern Condiments.<span class=\"_ _b\"></span> Orkla Food Ingr<span class=\"_ _b\"></span>edients best\u00e5r av<span class=\"_ _b\"></span> mange ulik<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>enheter innenfor<span class=\"_ _b\"></span> bakeri-<span class=\"_ _b\"></span> og iskremingredienser<span class=\"_ _f\"></span>, <span class=\"_ _b\"></span>og disse<span class=\"_ _8\"></span> utgj\u00f8r i hovedsak<span class=\"_ _b\"></span> egne<span class=\"_ _8\"></span> K<span class=\"_ _b\"></span>GE'<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>. Disse<span class=\"_ _8\"></span> testes<span class=\"_ _b\"></span> individuelt og utgj\u00f8r til sammen 20 gjennomf\u00f8rte<span class=\"_ _b\"></span> tester<span class=\"_ _b\"></span>.Orkla <span class=\"_ _b\"></span>Consumer Investments<span class=\"_ _b\"></span> best\u00e5r av <span class=\"_ _b\"></span>Orkla House<span class=\"_ _b\"></span> Care,<span class=\"_ _b\"></span> Lilleborg, Pierre<span class=\"_ _b\"></span> Robert, K<span class=\"_ _b\"></span>otipizza, New<span class=\"_ _b\"></span> Y<span class=\"_ _f\"></span>ork<span class=\"_ _b\"></span> Pizza <span class=\"_ _8\"></span>og Da <span class=\"_ _b\"></span>Grasso. Lillebor<span class=\"_ _8\"></span>g,<span class=\"_ _8\"></span> Kotipizza<span class=\"_ _b\"></span> og New <span class=\"_ _b\"></span>Y<span class=\"_ _f\"></span>ork<span class=\"_ _8\"></span> Pizza utgj\u00f8r<span class=\"_ _b\"></span> egne<span class=\"_ _8\"></span> K<span class=\"_ _b\"></span>GE\u2019<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>. Da<span class=\"_ _8\"></span> Gr<span class=\"_ _8\"></span>asso,<span class=\"_ _8\"></span> hvor kj\u00f8pet<span class=\"_ _8\"></span> ble<span class=\"_ _8\"></span> gjennomf<span class=\"_ _8\"></span>\u00f8rt i desember 2022,<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>utgj\u00f8re<span class=\"_ _8\"></span> en egen K<span class=\"_ _8\"></span>GE for<span class=\"_ _b\"></span> verdifallstesting <span class=\"_ _3\"></span>i 2023.<span class=\"_ _8\"></span> For Pierre<span class=\"_ _b\"></span> Robert utgj\u00f8r Norge<span class=\"_ _b\"></span> og Finland <span class=\"_ _b\"></span>egne K<span class=\"_ _b\"></span>GE\u2019<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>. I Orkla<span class=\"_ _b\"></span> House <span class=\"_ _b\"></span>Care <span class=\"_ _b\"></span>er virksomhetene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i UK, Benelux-landene og Norge selvstendige<span class=\"_ _b\"></span> enheter som testes p\u00e5<span class=\"_ _b\"></span> individuell basis.Segmentene er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>beskrevet<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>note<span class=\"_ _8\"></span> 7 og oversikt over<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>bokf\u00f8rt goodwill og varemerk<span class=\"_ _b\"></span>er knyt<span class=\"_ _3\"></span>tet til de<span class=\"_ _b\"></span> st\u00f8rste K<span class=\"_ _8\"></span>GE\u2019<span class=\"_ _b\"></span>ene pr<span class=\"_ _b\"></span>. forr<span class=\"_ _8\"></span>etningsomr\u00e5de<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> vist i egen oversikt i <span class=\"_ _b\"></span>denne noten.V<span class=\"_ _b\"></span>aremerk<span class=\"_ _b\"></span>er For v<span class=\"_ _b\"></span>aremerker<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>ny<span class=\"_ _8\"></span> organisering normalt ikke<span class=\"_ _b\"></span> endre forutsetningene<span class=\"_ _b\"></span> knyt<span class=\"_ _3\"></span>tet til m\u00e5ling <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> de ulike<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>merk<span class=\"_ _b\"></span>enes styrk<span class=\"_ _b\"></span>e. V<span class=\"_ _b\"></span>aremerk<span class=\"_ _b\"></span>ene lever videre<span class=\"_ _b\"></span> i den nye organisasjonen.<span class=\"_ _b\"></span> Ver<span class=\"_ _b\"></span>dien <span class=\"_ _3\"></span>av et<span class=\"_ _8\"></span> var<span class=\"_ _8\"></span>emerk<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> vil v\u00e6re<span class=\"_ _b\"></span> dynamisk, og nye produkter<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>lanseres<span class=\"_ _8\"></span> under det gitte<span class=\"_ _8\"></span> varemerk<span class=\"_ _b\"></span>et, vil v<span class=\"_ _8\"></span>\u00e6re<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>med p\u00e5 \u00e5 opprettholde merk<span class=\"_ _b\"></span>ets verdi.Forutset<span class=\"_ _8\"></span>nin<span class=\"_ _8\"></span>ger Merk<span class=\"_ _b\"></span>evarevirksomheten <span class=\"_ _b\"></span>er i utgangspunktet r<span class=\"_ _b\"></span>elativ<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>stabil i forhold <span class=\"_ _8\"></span>til svingninger i mark<span class=\"_ _b\"></span>edene. Ber<span class=\"_ _b\"></span>egninger av <span class=\"_ _b\"></span>fremtidig kontantstr<span class=\"_ _b\"></span>\u00f8m bygger p\u00e5 en rekk<span class=\"_ _b\"></span>e forutsetninger<span class=\"_ _f\"></span>. Det<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> gjelder b\u00e5de forhold som forutsetninger<span class=\"_ _8\"></span> om den \u00f8k<span class=\"_ _b\"></span>onomiske<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utviklingen og forhold som forutsetninger om antatt levetid p\u00e5 viktige v<span class=\"_ _b\"></span>aremerker<span class=\"_ _f\"></span>. Fremtidig kontantstr<span class=\"_ _8\"></span>\u00f8m er estimert med utgangspunkt i budsjett f<span class=\"_ _b\"></span>or k<span class=\"_ _b\"></span>ommende \u00e5r <span class=\"_ _b\"></span>og fire<span class=\"_ _b\"></span> p\u00e5f\u00f8lgende prognose\u00e5r<span class=\"_ _f\"></span>. Fra<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>med <span class=\"_ _3\"></span>\u00e5r<span class=\"_ _b\"></span> seks<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> det beregnet en terminalverdi.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>De<span class=\"_ _8\"></span> viktigste<span class=\"_ _8\"></span> faktorene som er lagt til grunn ved verdifallstestene<span class=\"_ _b\"></span> er oppsummert pr<span class=\"_ _b\"></span>. segment i egen tabell i denne noten. KGE\u2019<span class=\"_ _f\"></span>ene operer<span class=\"_ _8\"></span>er i forskjellige mark<span class=\"_ _8\"></span>eder<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> og tabellen er ment \u00e5 gi en oversikt over<span class=\"_ _b\"></span> de viktigste<span class=\"_ _b\"></span> driverne. Disk<span class=\"_ _b\"></span>onteringssats Disk<span class=\"_ _b\"></span>onteringssatsen som benyt<span class=\"_ _3\"></span>tes,<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>tar utgangspunkt<span class=\"_ _8\"></span> i k<span class=\"_ _b\"></span>onsernets kapitalk<span class=\"_ _b\"></span>ostnad, <span class=\"_ _b\"></span>som er ber<span class=\"_ _b\"></span>egnet til 6,3<span class=\"_ _b\"></span> % etter <span class=\"_ _b\"></span>skatt (5,5 % i 2021),<span class=\"_ _b\"></span> baser<span class=\"_ _3\"></span>t p\u00e5 et<span class=\"_ _b\"></span> veid gjennomsnit<span class=\"_ _3\"></span>t av avkastningskrav<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or<span class=\"_ _8\"></span> egen- og fremmedk<span class=\"_ _8\"></span>apital (W<span class=\"_ _f\"></span>A<span class=\"_ _8\"></span>CC<span class=\"_ _b\"></span>) for<span class=\"_ _8\"></span> k<span class=\"_ _b\"></span>onsernet. K<span class=\"_ _8\"></span>onsernets <span class=\"_ _b\"></span>W<span class=\"_ _b\"></span>A<span class=\"_ _b\"></span>CC f<span class=\"_ _8\"></span>\u00f8r<span class=\"_ _8\"></span> sk<span class=\"_ _8\"></span>att utgj\u00f8r<span class=\"_ _8\"></span> 8,<span class=\"_ _8\"></span>1 % (7<span class=\"_ _b\"></span>,0 % i 2021). Egenkapitalavkastningskr<span class=\"_ _b\"></span>avet estimeres<span class=\"_ _b\"></span> ved bruk<span class=\"_ _b\"></span> av kapitalverdimodellen (<span class=\"_ _b\"></span>CAPM).<span class=\"_ _b\"></span> Fremmedkapitalavkastningskr<span class=\"_ _b\"></span>avet estimeres<span class=\"_ _b\"></span> ut fra<span class=\"_ _b\"></span> langsiktig risik<span class=\"_ _b\"></span>ofri rente <span class=\"_ _b\"></span>tillagt en kredittmargin utledet<span class=\"_ _b\"></span> av Orklas<span class=\"_ _b\"></span> marginale langsiktige<span class=\"_ _b\"></span> l\u00e5nerente.<span class=\"_ _b\"></span> Eksterne inf<span class=\"_ _b\"></span>ormasjonskilder benyt<span class=\"_ _3\"></span>tes<span class=\"_ _8\"></span> f<span class=\"_ _8\"></span>or ber<span class=\"_ _8\"></span>egning av<span class=\"_ _8\"></span> egenkapital-<span class=\"_ _b\"></span> og fremmedkapitalk<span class=\"_ _b\"></span>ostnad. Disk<span class=\"_ _b\"></span>onteringssatsen <span class=\"_ _3\"></span>justeres<span class=\"_ _b\"></span> for landrisik<span class=\"_ _b\"></span>o og inflasjonsniv\u00e5 tilpasset den aktuelle ver<span class=\"_ _b\"></span>diberegning. Sensitivitet De st\u00f8rste<span class=\"_ _b\"></span> varemerk<span class=\"_ _b\"></span>e- og goodwillpostene<span class=\"_ _b\"></span> er kny<span class=\"_ _3\"></span>ttet til virksomheter<span class=\"_ _b\"></span> i god utvikling.<span class=\"_ _b\"></span> En sammenligning av<span class=\"_ _b\"></span> bokf\u00f8rt anvendt kapital i merk<span class=\"_ _b\"></span>evarevirksomheten med en gjennomsnittsverdi av \u00abSum Of<span class=\"_ _b\"></span> The Parts\u00bb<span class=\"_ _b\"></span> (SO<span class=\"_ _b\"></span>TP) basert <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> analy<span class=\"_ _3\"></span>tik<span class=\"_ _b\"></span>ernes verdivur<span class=\"_ _8\"></span>dering <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> tilsvarende<span class=\"_ _8\"></span> omr\u00e5de,<span class=\"_ _b\"></span> viser betydelige merverdier<span class=\"_ _b\"></span>. Mer<span class=\"_ _3\"></span>verdier<span class=\"_ _b\"></span> varierer<span class=\"_ _8\"></span> fra<span class=\"_ _8\"></span> omr\u00e5de<span class=\"_ _8\"></span> til omr\u00e5de,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>men alle de <span class=\"_ _b\"></span>fem merkev<span class=\"_ _b\"></span>areomr\u00e5dene <span class=\"_ _b\"></span>viser at SO<span class=\"_ _b\"></span>TP<span class=\"_ _b\"></span> er klart h\u00f8yer<span class=\"_ _b\"></span>e enn <span class=\"_ _b\"></span>tilsvarende<span class=\"_ _b\"></span> bokf\u00f8rte ver<span class=\"_ _b\"></span>dier<span class=\"_ _b\"></span>. Det vil kunne v<span class=\"_ _b\"></span>\u00e6re usikkerhet<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kny<span class=\"_ _3\"></span>ttet til v<span class=\"_ _8\"></span>aremerk<span class=\"_ _b\"></span>e- og goodwillposter<span class=\"_ _b\"></span> i selskaper<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>nylig er kj\u00f8pt. For slik<span class=\"_ _b\"></span>e selsk<span class=\"_ _8\"></span>aper<span class=\"_ _8\"></span> er planer og forutsatt vekst<span class=\"_ _b\"></span> baser<span class=\"_ _3\"></span>t p\u00e5<span class=\"_ _b\"></span> utviklingen i relativt nye mark<span class=\"_ _b\"></span>eder <span class=\"_ _8\"></span>for<span class=\"_ _b\"></span> konsernet.<span class=\"_ _b\"></span> Ut fra<span class=\"_ _b\"></span> de<span class=\"_ _8\"></span> forutsetninger<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>forventninger som er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>lagt inn <span class=\"_ _3\"></span>b\u00e5de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i oppkj\u00f8pscasene<span class=\"_ _8\"></span> og videre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>planer<span class=\"_ _b\"></span>, forsv<span class=\"_ _8\"></span>arer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>imidlertid virksomhetene<span class=\"_ _b\"></span> sine balansef\u00f8rte verdier<span class=\"_ _f\"></span>. Utviklingen i Orkla<span class=\"_ _b\"></span> Confectionery &amp; Snack<span class=\"_ _b\"></span>s Latvija<span class=\"_ _b\"></span> har v<span class=\"_ _b\"></span>\u00e6r<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>svak<span class=\"_ _8\"></span>ere<span class=\"_ _b\"></span> enn forutsatt siden selskapet ble kj\u00f8pt opp.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Ut fra<span class=\"_ _8\"></span> forventede k<span class=\"_ _b\"></span>ontantstr\u00f8mmer f<span class=\"_ _b\"></span>orsvarer <span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>Confectioner<span class=\"_ _3\"></span>y<span class=\"_ _8\"></span> &amp; Snack<span class=\"_ _8\"></span>s Latvija<span class=\"_ _b\"></span> bokf\u00f8rt verdi,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>men <span class=\"_ _3\"></span>utviklingen fremover<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>bli fulgt opp<span class=\"_ _8\"></span> tett i <span class=\"_ _3\"></span>forhold til forutsatt resultatoppn\u00e5else.<span class=\"_ _b\"></span> Det ble f<span class=\"_ _b\"></span>oretatt en nedskrivningstest i <span class=\"_ _b\"></span>3. kvartal 2022.<span class=\"_ _b\"></span>  Denne ble<span class=\"_ _b\"></span> oppdatert i <span class=\"_ _b\"></span>en ny gjennomgang pr<span class=\"_ _f\"></span>. <span class=\"_ _8\"></span>31. <span class=\"_ _b\"></span>desember 2022.<span class=\"_ _b\"></span> I ned-skrivningstesten som ble foretatt pr<span class=\"_ _b\"></span>. 31. desember<span class=\"_ _b\"></span> 2022, vil en nedgang fra<span class=\"_ _b\"></span> 1,5 % til 1,0 % vekst i terminalleddet for Orkla<span class=\"_ _b\"></span> Confectionery &amp; <span class=\"_ _3\"></span>Snacks<span class=\"_ _b\"></span> Latvija, <span class=\"_ _b\"></span>gi en nedskrivning p\u00e5<span class=\"_ _b\"></span> i underkant av <span class=\"_ _b\"></span>40 mill. kr<span class=\"_ _b\"></span>oner<span class=\"_ _b\"></span>, mens <span class=\"_ _b\"></span>en \u00f8kning av W<span class=\"_ _f\"></span>A<span class=\"_ _b\"></span>CC f\u00f8r<span class=\"_ _b\"></span> skatt <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>0,5<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>%-poeng vil gi en nedskrivning <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> ca. 55 mill. kroner<span class=\"_ _f\"></span>. En nedgang p\u00e5<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>1 %-poeng i prognoseperioden <span class=\"_ _b\"></span>og i terminalleddet for<span class=\"_ _b\"></span> EBIT (adj.)-marginen <span class=\"_ _b\"></span>vil gi <span class=\"_ _b\"></span>en nedskrivning p\u00e5 ca.<span class=\"_ _b\"></span> 100<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _f\"></span>. Dette bildet vil raskt kunne endr<span class=\"_ _b\"></span>e seg da det<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>avhenger av forventet fremtidig resultatutvikling i <span class=\"_ _b\"></span>selskapet. Selskapet<span class=\"_ _b\"></span> har v<span class=\"_ _b\"></span>\u00e6r<span class=\"_ _3\"></span>t negativt p\u00e5virk<span class=\"_ _b\"></span>et av<span class=\"_ _8\"></span> k<span class=\"_ _b\"></span>oronapandemien, men har<span class=\"_ _b\"></span> vist <span class=\"_ _b\"></span>en bedret utvikling i 4.<span class=\"_ _b\"></span> kvartal 2022. For de<span class=\"_ _b\"></span> \u00f8vrige K<span class=\"_ _b\"></span>GE'ene<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e tilsvar<span class=\"_ _8\"></span>ende<span class=\"_ _8\"></span> endringer i forutsetningene som beskrevet i avsnitt <span class=\"_ _b\"></span>over<span class=\"_ _b\"></span>, medf\u00f8r<span class=\"_ _b\"></span>e vesentlige<span class=\"_ _b\"></span> nedskrivninger<span class=\"_ _b\"></span>.Goodwill- og v<span class=\"_ _b\"></span>aremerkeposter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innenfor<span class=\"_ _b\"></span> Orklas forretningsomr<span class=\"_ _8\"></span>\u00e5der<span class=\"_ _8\"></span> er listet i tabellene p\u00e5 de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>neste<span class=\"_ _8\"></span> sidene.Risik<span class=\"_ _b\"></span>o for end<span class=\"_ _b\"></span>ringer i ram<span class=\"_ _8\"></span>mebeti<span class=\"_ _8\"></span>ngelser f<span class=\"_ _8\"></span>remo<span class=\"_ _b\"></span>ver  De <span class=\"_ _b\"></span>globale utfor<span class=\"_ _b\"></span>dringene knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til klimaendringer<span class=\"_ _b\"></span>, ressursknapphet,<span class=\"_ _b\"></span> ern\u00e6ring og helse<span class=\"_ _b\"></span> p\u00e5virker<span class=\"_ _b\"></span> Orklas<span class=\"_ _b\"></span> virksomhet<span class=\"_ _b\"></span> i form av risik<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>for endringer i r<span class=\"_ _b\"></span>\u00e5varetilgang, k<span class=\"_ _b\"></span>ostnader<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>forbrukerpr<span class=\"_ _b\"></span>eferanser <span class=\"_ _b\"></span>og politiske<span class=\"_ _b\"></span> rammebetingelser<span class=\"_ _f\"></span>. K<span class=\"_ _8\"></span>onsernet f<span class=\"_ _8\"></span>\u00f8lger<span class=\"_ _8\"></span> utviklingen n\u00f8ye <span class=\"_ _b\"></span>gjennom aktiv inter<span class=\"_ _b\"></span>essentdialog og l\u00f8pende analy<span class=\"_ _b\"></span>ser<span class=\"_ _b\"></span>. Utfordringene<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til klimaendringer <span class=\"_ _b\"></span>og r\u00e5vareknapphet<span class=\"_ _b\"></span> medf\u00f8rer risik<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>\u00f8kning i r\u00e5var<span class=\"_ _b\"></span>ekostnader<span class=\"_ _f\"></span>, redusert <span class=\"_ _b\"></span>tilgang p\u00e5 <span class=\"_ _8\"></span>enk<span class=\"_ _8\"></span>elte<span class=\"_ _8\"></span> r\u00e5var<span class=\"_ _8\"></span>er<span class=\"_ _8\"></span> og brudd p\u00e5<span class=\"_ _b\"></span> Orklas<span class=\"_ _8\"></span> etisk<span class=\"_ _b\"></span>e leverand\u00f8rkrav<span class=\"_ _f\"></span>. Denne<span class=\"_ _8\"></span> risik<span class=\"_ _8\"></span>oen m\u00f8tes<span class=\"_ _8\"></span> gjennom <span class=\"_ _b\"></span>tet<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>oppf\u00f8lging mot leverand\u00f8rer<span class=\"_ _f\"></span>, lager<span class=\"_ _8\"></span>oppbygging p\u00e5 utv<span class=\"_ _8\"></span>algte<span class=\"_ _8\"></span> omr<span class=\"_ _8\"></span>\u00e5der<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> ressurseffektivisering,<span class=\"_ _b\"></span> samt <span class=\"_ _b\"></span>godkjenning av bruk av<span class=\"_ _b\"></span> alternative r\u00e5v<span class=\"_ _b\"></span>arer<span class=\"_ _b\"></span>. Klimaforandringer<span class=\"_ _b\"></span> kan for<span class=\"_ _b\"></span>\u00e5rsake<span class=\"_ _b\"></span> flom, jordskjelv<span class=\"_ _b\"></span> og andre<span class=\"_ _b\"></span> naturkatastrofer<span class=\"_ _f\"></span>, og det vurder<span class=\"_ _b\"></span>es \u00e5 v\u00e6re<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>risik<span class=\"_ _b\"></span>o kny<span class=\"_ _3\"></span>ttet til om Orklas<span class=\"_ _8\"></span> fabrikk<span class=\"_ _8\"></span>er ligger i <span class=\"_ _3\"></span>utsatte<span class=\"_ _8\"></span> omr\u00e5der<span class=\"_ _f\"></span>. Orkla<span class=\"_ _8\"></span> gj\u00f8r vur<span class=\"_ _8\"></span>deringer<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>b\u00e5de<span class=\"_ _8\"></span> nye og ek<span class=\"_ _8\"></span>sisterende<span class=\"_ _8\"></span> lokasjoner og hvor utsatte<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>er f<span class=\"_ _b\"></span>or naturkatastrof<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>. Risik<span class=\"_ _b\"></span>oen vurderes<span class=\"_ _b\"></span> \u00e5 <span class=\"_ _b\"></span>v\u00e6re lav<span class=\"_ _f\"></span>.Disse <span class=\"_ _b\"></span>forholdene kan imidlertid ha<span class=\"_ _b\"></span> innvirkning p\u00e5 fremtidig utvikling av<span class=\"_ _b\"></span> Orklas virk<span class=\"_ _b\"></span>somheter<span class=\"_ _b\"></span>. For<span class=\"_ _3\"></span>ventet utvikling <span class=\"_ _3\"></span>knyttet til disse forholdene<span class=\"_ _b\"></span> er dermed elementer<span class=\"_ _b\"></span> som hensyntas<span class=\"_ _b\"></span> b\u00e5de i forbindelse<span class=\"_ _b\"></span> med vurdering av<span class=\"_ _b\"></span> nedskrivningsindikatorer<span class=\"_ _b\"></span> og ved gjennomf\u00f8ring av nedskrivningstestene.Beskrivelser knyttet til klimarisik<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>de ulik<span class=\"_ _b\"></span>e forr<span class=\"_ _b\"></span>etningsomr\u00e5dene innenfor<span class=\"_ _b\"></span> merk<span class=\"_ _b\"></span>evarevirksomheten er<span class=\"_ _b\"></span> gitt <span class=\"_ _3\"></span>i tabellene<span class=\"_ _8\"></span> p\u00e5 de<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>neste<span class=\"_ _b\"></span> sidene. Spesifikke<span class=\"_ _b\"></span> risik<span class=\"_ _b\"></span>oer knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til hver<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> f<span class=\"_ _8\"></span>orretningsomr\u00e5de<span class=\"_ _b\"></span> fremg\u00e5r<span class=\"_ _8\"></span> av<span class=\"_ _8\"></span> tabellene.<span class=\"_ _b\"></span> V<span class=\"_ _b\"></span>ed utgangen av 2022<span class=\"_ _b\"></span> er <span class=\"_ _b\"></span>det ikk<span class=\"_ _b\"></span>e blitt identifisert noe <span class=\"_ _b\"></span>vesentlig klimarisiko<span class=\"_ _b\"></span> i \u00e5rets<span class=\"_ _b\"></span> tester <span class=\"_ _b\"></span>som har f<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>til nedskrivninger <span class=\"_ _8\"></span>som f<span class=\"_ _8\"></span>\u00f8lge av<span class=\"_ _b\"></span> klimarelatert p\u00e5virkning. Det er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>imidlertid <span class=\"_ _3\"></span>usikk<span class=\"_ _b\"></span>erhet <span class=\"_ _3\"></span>knyttet til dette og vurderingene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kan endres<span class=\"_ _b\"></span> fremover<span class=\"_ _b\"></span>. Det<span class=\"_ _b\"></span> er heller<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> identifisert noen \u00abstr<span class=\"_ _b\"></span>andede eiendeler\u00bb<span class=\"_ _b\"></span> som gj\u00f8r<span class=\"_ _b\"></span> at forventet levetid <span class=\"_ _b\"></span>og restverdi blir <span class=\"_ _b\"></span>endret.Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla Foods<span class=\"_ _b\"></span> Europe (<span class=\"_ _f\"></span>OF)<span class=\"fc3\"> </span> <span class=\"_ _49\"> </span> <span class=\"_ _48\"> </span>                          Goodwill                            V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>Enheter<span class=\"_ _1c0\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f3\"> </span>2022<span class=\"_ _38\"> </span>2021Enheter i segmentet<span class=\"_ _2d9\"> </span>OF<span class=\"_ _b\"></span> Norge<span class=\"_ _1d5\"> </span><span class=\"ws64\">3 545<span class=\"_ _259\"> </span>3 545<span class=\"_ _1c2\"> </span>1 260<span class=\"_ _88\"> </span>1 260</span>OF<span class=\"_ _b\"></span> Sverige<span class=\"_ _29f\"> </span>1 497<span class=\"_ _88\"> </span><span class=\"ws64\">1 537<span class=\"_ _e2\"> </span></span>392<span class=\"_ _e2\"> </span>394OF<span class=\"_ _b\"></span> Danmark<span class=\"_ _21f\"> </span>4<span class=\"_ _3\"></span>42<span class=\"_ _83\"> </span>420<span class=\"_ _164\"> </span>63<span class=\"_ _164\"> </span>59OF<span class=\"_ _b\"></span> Finland<span class=\"_ _57\"> </span><span class=\"ls58 ws72\">1<span class=\"_ _3\"></span>74<span class=\"_ _123\"> </span></span>166<span class=\"_ _2c5\"> </span>2<span class=\"_ _2c5\"> </span>2OF<span class=\"_ _b\"></span> Baltics<span class=\"_ _1be\"> </span>60<span class=\"_ _248\"> </span><span class=\"ls59 ws73\">57<span class=\"_ _164\"> </span></span>48<span class=\"_ _117\"> </span>46OF<span class=\"_ _b\"></span> Central <span class=\"_ _3\"></span>Eur<span class=\"_ _8\"></span>ope<span class=\"_ _191\"> </span><span class=\"ws2\">671<span class=\"_ _123\"> </span>618<span class=\"_ _b0\"> </span>551<span class=\"_ _9b\"> </span>508</span>Sum<span class=\"_ _239\"> </span><span class=\"ws64\">6 389<span class=\"_ _93\"> </span>6 343<span class=\"_ _8e\"> </span>2 316<span class=\"_ _93\"> </span>2 269</span>2022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _2da\"> </span><span class=\"ws71\">16 417<span class=\"_ _2db\"> </span><span class=\"ws64\">14 7<span class=\"_ _b\"></span>40</span></span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _2dc\"> </span><span class=\"ws64\">1 973<span class=\"_ _5e\"> </span></span><span class=\"ls5a\">2 243</span>Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"_ _1ae\"> </span><span class=\"ws2\">Opererer hovedsak<span class=\"_ _b\"></span>elig i de<span class=\"_ _8\"></span> nordisk<span class=\"_ _b\"></span>e og baltisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>edene samt<span class=\"_ _8\"></span> i \u00d8sterrik<span class=\"_ _b\"></span>e, <span class=\"_ _b\"></span>T<span class=\"_ _b\"></span>sjekkia, Slovakia<span class=\"_ _8\"></span> og Ungarn.<span class=\"_ _b\"></span> Bransjerisiko<span class=\"_ _b\"></span> anses  </span>som lav <span class=\"_ _b\"></span>og budsjet<span class=\"_ _3\"></span>ter<span class=\"_ _b\"></span> gj\u00f8res<span class=\"_ _8\"></span> i lokal <span class=\"_ _8\"></span>valuta.R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markeds <span class=\"_ _5\"></span>bildet <span class=\"ws2\"> </span>Sentrale<span class=\"_ _8\"></span> r\u00e5varer: kj\u00f8tt, egg, gr<span class=\"_ _8\"></span>\u00f8nnsak<span class=\"_ _8\"></span>er<span class=\"_ _b\"></span>, meieriprodukter<span class=\"_ _b\"></span>, fisk, krydder og andre tilsetningsprodukter<span class=\"_ _f\"></span>, frukt og b\u00e6r samt glass-,<span class=\"_ _8\"></span> p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetpapp-, plast-<span class=\"_ _b\"></span> og metallemballasje. Ustabile<span class=\"_ _b\"></span> markeder<span class=\"_ _8\"></span> i etterkant<span class=\"_ _8\"></span> av k<span class=\"_ _b\"></span>oronapandemien, klimatisk<span class=\"_ _b\"></span>e f<span class=\"_ _8\"></span>orhold og krig i Ukr<span class=\"_ _8\"></span>aina har<span class=\"_ _b\"></span> medf\u00f8rt h\u00f8yere<span class=\"_ _b\"></span> risiko<span class=\"_ _8\"></span> enn normalt<span class=\"_ _8\"></span> for<span class=\"_ _b\"></span> \u00f8kt priser<span class=\"_ _8\"></span> p\u00e5 b\u00e5de<span class=\"_ _b\"></span> r\u00e5varer<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>emballasje og <span class=\"_ _b\"></span>energi.Produk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _45\"> </span>Pr<span class=\"_ _8\"></span>oduksjonen <span class=\"_ _b\"></span>skjer i Norden,<span class=\"_ _8\"></span> Baltikum,<span class=\"_ _8\"></span> \u00d8sterrik<span class=\"_ _b\"></span>e, <span class=\"_ _b\"></span>T<span class=\"_ _b\"></span>sjekkia og Slov<span class=\"_ _8\"></span>akia.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span> Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av innovasjoner<span class=\"_ _b\"></span>, pr<span class=\"_ _8\"></span>oduktivitet, kjedef<span class=\"_ _8\"></span>orhandlinger<span class=\"_ _b\"></span>, <span class=\"_ _8\"></span>energi <span class=\"_ _8\"></span>og r\u00e5var<span class=\"_ _8\"></span>epriser<span class=\"_ _b\"></span>. Det <span class=\"_ _b\"></span>er h\u00f8yere<span class=\"_ _8\"></span> usikk<span class=\"_ _8\"></span>erhet justert for<span class=\"_ _8\"></span> forventninger fremoverenn normalt rundt b\u00e5de<span class=\"_ _b\"></span> energi <span class=\"_ _8\"></span>og r\u00e5var<span class=\"_ _8\"></span>eprisene <span class=\"_ _b\"></span>som f\u00f8lge av<span class=\"_ _b\"></span> ustabile  mark<span class=\"_ _8\"></span>eder <span class=\"_ _b\"></span>som etter<span class=\"_ _3\"></span>virkninger<span class=\"_ _b\"></span> av k<span class=\"_ _8\"></span>oronapandemien <span class=\"_ _8\"></span>og den p\u00e5g\u00e5ende krigen i Ukr<span class=\"_ _8\"></span>aina.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>F\u00f8lger l\u00f8pende<span class=\"_ _b\"></span> konsumenttrender<span class=\"_ _8\"></span> og jobber<span class=\"_ _b\"></span> kontinuerlig med \u00e5<span class=\"_ _8\"></span> s\u00f8k<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>vekst<span class=\"_ _8\"></span> og utvikling innenf<span class=\"_ _8\"></span>or <span class=\"_ _b\"></span>eksisterende<span class=\"_ _8\"></span> og nye<span class=\"_ _b\"></span> segmenter<span class=\"_ _b\"></span>.i samarbeid med k<span class=\"_ _8\"></span>underKonjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _118\"> </span><span class=\"ws2\">Det forutsettes r<span class=\"_ _8\"></span>elativt normale mark<span class=\"_ _b\"></span>eder <span class=\"_ _8\"></span>og omsetning <span class=\"_ _b\"></span>\u2013 virk<span class=\"_ _b\"></span>somheten er <span class=\"_ _b\"></span>generelt lite k<span class=\"_ _b\"></span>onjunkturp\u00e5virket,<span class=\"_ _b\"></span> men i perioder med </span>store<span class=\"_ _8\"></span> prisendringer k<span class=\"_ _8\"></span>an volumet<span class=\"_ _8\"></span> p\u00e5virk<span class=\"_ _8\"></span>es noe.Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _196\"> </span>Klimarisiko<span class=\"_ _8\"></span> kan p\u00e5virk<span class=\"_ _b\"></span>e virk<span class=\"_ _b\"></span>somheten p\u00e5 lik linje<span class=\"_ _b\"></span> som alle andr<span class=\"_ _8\"></span>e matpr<span class=\"_ _8\"></span>oduserende<span class=\"_ _8\"></span> selsk<span class=\"_ _8\"></span>aper<span class=\"_ _b\"></span>. Forventede <span class=\"_ _8\"></span>temperatur\u00f8kninger<span class=\"_ _b\"></span> og tilh\u00f8rende<span class=\"_ _8\"></span> ek<span class=\"_ _b\"></span>streme <span class=\"_ _8\"></span>v\u00e6rfenomener<span class=\"_ _8\"></span> i \u00e5rene<span class=\"_ _8\"></span> fremover<span class=\"_ _b\"></span> vil ha <span class=\"_ _b\"></span>en effekt p\u00e5<span class=\"_ _b\"></span> jordbrukets<span class=\"_ _b\"></span> produktivitet. Dette k<span class=\"_ _8\"></span>an f\u00f8r<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>til ubalanser i r\u00e5var<span class=\"_ _8\"></span>emark<span class=\"_ _8\"></span>eder b\u00e5de<span class=\"_ _b\"></span> lokalt og <span class=\"_ _b\"></span>globalt. Situasjonen overv\u00e5k<span class=\"_ _b\"></span>es l\u00f8pende b\u00e5de<span class=\"_ _b\"></span> sentralt <span class=\"_ _b\"></span>og lokalt. T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _e4\"> </span><span class=\"ws63\">V<span class=\"_ _b\"></span>ekstrate<span class=\"_ _8\"></span> 1,5 %.</span>Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla India<span class=\"_ _b\"></span>  <span class=\"_ _239\"> </span>                           Goodwill                              V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>Enheter<span class=\"_ _2dd\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f3\"> </span>2022<span class=\"_ _38\"> </span>2021Enheter i segmentet<span class=\"_ _2d9\"> </span><span class=\"ws2\">MTR Foods<span class=\"_ _2de\"> </span>292<span class=\"_ _b0\"> </span>291<span class=\"_ _123\"> </span>109<span class=\"_ _123\"> </span>109</span>Eastern Condiments<span class=\"_ _2df\"> </span>1 002<span class=\"_ _e2\"> </span><span class=\"ws2\">996<span class=\"_ _e2\"> </span>683<span class=\"_ _e2\"> </span>680</span>Sum<span class=\"_ _2e0\"> </span><span class=\"ws64\">1 294<span class=\"_ _8d\"> </span>1 287<span class=\"_ _15f\"> </span></span>792<span class=\"_ _15f\"> </span>7892022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _182\"> </span><span class=\"ws64\">2 528<span class=\"_ _9d\"> </span>2<span class=\"_ _8\"></span> 517</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _2e1\"> </span>303<span class=\"_ _2a7\"> </span>228Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"_ _1ae\"> </span>Opererer hovedsak<span class=\"_ _8\"></span>elig i <span class=\"_ _3\"></span>India, samt<span class=\"_ _8\"></span> eksporterer<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>Midt\u00f8sten,<span class=\"_ _8\"></span> USA, Canada,<span class=\"_ _b\"></span> Australia,<span class=\"_ _8\"></span> New Zealand,<span class=\"_ _b\"></span> Japan og <span class=\"_ _3\"></span>S\u00f8r\u00f8st-Asia.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>Det f<span class=\"_ _8\"></span>oreligger<span class=\"_ _8\"></span> lav br<span class=\"_ _8\"></span>ansjerisik<span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>og budsjet<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span>es i lok<span class=\"_ _8\"></span>al v<span class=\"_ _8\"></span>aluta.R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markeds <span class=\"_ _5\"></span>bildet <span class=\"ws2\"> </span>Sentrale<span class=\"_ _8\"></span> r\u00e5varer: kr<span class=\"_ _3\"></span>ydder<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>andre<span class=\"_ _8\"></span> tilsetningsprodukter<span class=\"_ _b\"></span>, meieriprodukter<span class=\"_ _b\"></span>, k<span class=\"_ _8\"></span>orn, n\u00f8tter og fr\u00f8,<span class=\"_ _8\"></span> sukk<span class=\"_ _8\"></span>er<span class=\"_ _b\"></span>, vegetabilsk<span class=\"_ _b\"></span>e oljer og <span class=\"ws2\"> </span>p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetpapir-<span class=\"_ _8\"></span> og metalemballasje.Produk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _45\"> </span>MTR<span class=\"_ _b\"></span> Foods har <span class=\"_ _b\"></span>tre fabrikk<span class=\"_ _b\"></span>er i <span class=\"_ _8\"></span>to ulik<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>stater i India<span class=\"_ _b\"></span> (i tillegg benyt<span class=\"_ _3\"></span>tes<span class=\"_ _b\"></span> tredjeparts pr<span class=\"_ _8\"></span>oduksjon <span class=\"_ _b\"></span>som utgj\u00f8r <span class=\"_ _8\"></span>11 % av <span class=\"_ _b\"></span>totalt volum),<span class=\"_ _b\"></span>  mens Eastern <span class=\"_ _b\"></span>Condiments har <span class=\"_ _b\"></span>syv fabrikk<span class=\"_ _b\"></span>er i fire<span class=\"_ _b\"></span> ulike<span class=\"_ _8\"></span> stater<span class=\"_ _b\"></span> i India.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span>  Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av innovasjoner<span class=\"_ _b\"></span>, pr<span class=\"_ _8\"></span>oduktivitet, kjedef<span class=\"_ _8\"></span>orhandlinger <span class=\"_ _b\"></span>og r\u00e5varepriser<span class=\"_ _b\"></span>. R\u00e5v<span class=\"_ _8\"></span>areprisene<span class=\"_ _8\"></span> vil normalt<span class=\"_ _8\"></span> forventes justert for<span class=\"_ _8\"></span> forventninger fremover\u00e5 \u00f8k<span class=\"_ _b\"></span>e noe over<span class=\"_ _8\"></span> tid i tr\u00e5d <span class=\"_ _3\"></span>med gener<span class=\"_ _8\"></span>ell inflasjon og <span class=\"_ _3\"></span>prisuttak.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>Virksomheten <span class=\"_ _8\"></span>f\u00f8lger<span class=\"_ _8\"></span> l\u00f8pende k<span class=\"_ _b\"></span>onsumenttrender <span class=\"_ _8\"></span>og jobber k<span class=\"_ _b\"></span>ontinuerlig med \u00e5 <span class=\"_ _8\"></span>s\u00f8k<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>vekst <span class=\"_ _8\"></span>og utvikling innenfor<span class=\"_ _8\"></span> ek<span class=\"_ _b\"></span>sisterende <span class=\"_ _8\"></span>og nye i samarbeid med k<span class=\"_ _8\"></span>undersegmenter<span class=\"_ _b\"></span>.Konjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _118\"> </span>Det forutsettes forholdsvis gode<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mark<span class=\"_ _8\"></span>edsutsikter og omsetning,<span class=\"_ _b\"></span> og virksomheten er gener<span class=\"_ _8\"></span>elt lite konjunkturp\u00e5virk<span class=\"_ _b\"></span>et.Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _196\"> </span>Klimarisiko<span class=\"_ _8\"></span> kan p\u00e5virk<span class=\"_ _b\"></span>e virk<span class=\"_ _b\"></span>somheten, p\u00e5 lik<span class=\"_ _b\"></span> linje med alle andr<span class=\"_ _8\"></span>e matpr<span class=\"_ _8\"></span>oduserende<span class=\"_ _8\"></span> selsk<span class=\"_ _8\"></span>aper<span class=\"_ _b\"></span>. India<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> et <span class=\"_ _8\"></span>sv\u00e6rt <span class=\"_ _8\"></span>stort land som i varierende<span class=\"_ _b\"></span> grad er s\u00e5rbart for<span class=\"_ _8\"></span> oversv\u00f8mmelser<span class=\"_ _b\"></span>, heteb\u00f8lger<span class=\"_ _b\"></span>, t\u00f8rk<span class=\"_ _8\"></span>e og lignende. Forventede \u00f8kninger i temperaturer<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>andre<span class=\"_ _b\"></span> ekstr<span class=\"_ _8\"></span>eme <span class=\"_ _b\"></span>v\u00e6rforhold kan ha negativ<span class=\"_ _b\"></span> innvirkning p\u00e5 jordbruk<span class=\"_ _b\"></span>ets produktivitet <span class=\"_ _b\"></span>og kan p\u00e5virke<span class=\"_ _b\"></span> b\u00e5de pris <span class=\"_ _b\"></span>og tilgjengelighet f<span class=\"_ _8\"></span>or r\u00e5stoffer<span class=\"_ _f\"></span>. Enhver klimar<span class=\"_ _8\"></span>elatert forstyrr<span class=\"_ _8\"></span>else av<span class=\"_ _b\"></span> matdistribusjon- og <span class=\"_ _b\"></span>transport kan ha k<span class=\"_ _b\"></span>onsekvenser f<span class=\"_ _8\"></span>or b\u00e5de<span class=\"_ _b\"></span> matsikkerhet-<span class=\"_ _8\"></span> og kvalitet,<span class=\"_ _8\"></span> men ogs\u00e5<span class=\"_ _b\"></span> mat<span class=\"_ _3\"></span>tilgang.<span class=\"_ _b\"></span> Situasjonen overv\u00e5kes<span class=\"_ _b\"></span> l\u00f8pende og <span class=\"_ _b\"></span>virksomheten vur<span class=\"_ _8\"></span>deres<span class=\"_ _8\"></span> \u00e5 ha<span class=\"_ _b\"></span> kun moderat <span class=\"_ _8\"></span>eksponering <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> slik<span class=\"_ _b\"></span> risik<span class=\"_ _8\"></span>o.T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _e4\"> </span><span class=\"ws64\">V<span class=\"_ _b\"></span>ekstrate<span class=\"_ _8\"></span> 5,5 %.</span>Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>OC&amp;<span class=\"_ _b\"></span>S)  <span class=\"_ _e3\"> </span>                           Goodwill                              V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>Enheter<span class=\"_ _2dd\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f2\"> </span>2022<span class=\"_ _38\"> </span>2021Enheter i segmentet<span class=\"_ _2d9\"> </span><span class=\"ws2\">OC&amp;<span class=\"_ _b\"></span>S Norge<span class=\"_ _186\"> </span>534<span class=\"_ _e2\"> </span>534<span class=\"_ _123\"> </span>201<span class=\"_ _123\"> </span>201</span>OC&amp;<span class=\"_ _b\"></span>S Sverige<span class=\"_ _249\"> </span>819<span class=\"_ _83\"> </span>844<span class=\"_ _9b\"> </span>372<span class=\"_ _e2\"> </span>384OC&amp;<span class=\"_ _b\"></span>S Danmark<span class=\"_ _2ac\"> </span>627<span class=\"_ _83\"> </span>594<span class=\"_ _e2\"> </span>430<span class=\"_ _e2\"> </span>409OC&amp;<span class=\"_ _b\"></span>S Finland<span class=\"_ _2e2\"> </span>622<span class=\"_ _b0\"> </span>591<span class=\"_ _15f\"> </span>769<span class=\"_ _9b\"> </span>730OC&amp;<span class=\"_ _b\"></span>S Island<span class=\"_ _2ce\"> </span>109<span class=\"_ _11d\"> </span><span class=\"ls5a ws74\">107<span class=\"_ _164\"> </span></span>60<span class=\"_ _164\"> </span>58OC&amp;<span class=\"_ _b\"></span>S Latvia<span class=\"_ _86\"> </span>500<span class=\"_ _15f\"> </span><span class=\"ls59 ws73\">47<span class=\"_ _3\"></span>5<span class=\"_ _15f\"> </span></span>222<span class=\"_ _f8\"> </span>211OC&amp;<span class=\"_ _b\"></span>S Estland<span class=\"_ _1d5\"> </span>-<span class=\"_ _168\"> </span>-<span class=\"_ _278\"> </span>58<span class=\"_ _164\"> </span>55Sum<span class=\"_ _21\"> </span><span class=\"ws64\">3 211<span class=\"_ _88\"> </span><span class=\"ws25\">3 145<span class=\"_ _9a\"> </span>2 112<span class=\"_ _93\"> </span></span>2 048</span>2022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _182\"> </span><span class=\"ws64\">8 690<span class=\"_ _5e\"> </span>7 639</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _2e1\"> </span>989<span class=\"_ _2e3\"> </span><span class=\"ws63\">1 113</span>Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"_ _1ae\"> </span><span class=\"ws2\">Opererer hovedsak<span class=\"_ _b\"></span>elig i de<span class=\"_ _8\"></span> nordisk<span class=\"_ _b\"></span>e og baltisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>edene; lav bransjerisik<span class=\"_ _b\"></span>o; budsjet<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span>er i lok<span class=\"_ _8\"></span>al v<span class=\"_ _8\"></span>aluta.</span>R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markeds <span class=\"_ _5\"></span>bildet <span class=\"ws2\"> </span>Sentrale<span class=\"_ _8\"></span> r\u00e5var<span class=\"_ _8\"></span>er: sukk<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>, poteter<span class=\"_ _b\"></span>, n\u00f8tter<span class=\"_ _b\"></span>, kak<span class=\"_ _8\"></span>ao, mel,<span class=\"_ _b\"></span> vegetabilsk <span class=\"_ _b\"></span>olje, krydder<span class=\"_ _8\"></span>, melk<span class=\"_ _b\"></span>epulver <span class=\"_ _8\"></span>og emballasje.p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetProduk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _45\"> </span>Pr<span class=\"_ _8\"></span>oduksjonen <span class=\"_ _b\"></span>skjer hovedsak<span class=\"_ _8\"></span>elig i Norden <span class=\"_ _8\"></span>og Baltikum.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span> Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av innovasjoner<span class=\"_ _b\"></span>, pr<span class=\"_ _8\"></span>oduktivitet, kjedef<span class=\"_ _8\"></span>orhandlinger <span class=\"_ _b\"></span>og r\u00e5varepriser<span class=\"_ _b\"></span>. R\u00e5v<span class=\"_ _8\"></span>areprisene<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> forventet  justert for<span class=\"_ _8\"></span> forventninger fremover\u00e5 \u00f8k<span class=\"_ _b\"></span>e p\u00e5 kort sikt.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>OC&amp;<span class=\"_ _b\"></span>S f\u00f8lger k<span class=\"_ _8\"></span>onsument <span class=\"_ _291\"></span>trender<span class=\"_ _8\"></span> \u2014 vek<span class=\"_ _b\"></span>st for<span class=\"_ _3\"></span>ventes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innenfor<span class=\"_ _8\"></span> eksister<span class=\"_ _8\"></span>ende segmenter<span class=\"_ _f\"></span>.i samarbeid med k<span class=\"_ _8\"></span>underKonjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _118\"> </span>Det forutsettes normale markeder<span class=\"_ _8\"></span> og omsetning \u2014 OC&amp;<span class=\"_ _b\"></span>S er<span class=\"_ _b\"></span> generelt lite konjunkturp\u00e5virk<span class=\"_ _b\"></span>et.Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _196\"> </span>Som leverand\u00f8r av<span class=\"_ _8\"></span> godteri,<span class=\"_ _b\"></span> kjeks <span class=\"_ _b\"></span>og snacks<span class=\"_ _b\"></span> samt knekk<span class=\"_ _b\"></span>ebr\u00f8d har <span class=\"_ _8\"></span>OC&amp;<span class=\"_ _b\"></span>S h\u00f8yt forbruk<span class=\"_ _8\"></span> av r<span class=\"_ _8\"></span>\u00e5varer<span class=\"_ _b\"></span> som sukk<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>, poteter<span class=\"_ _b\"></span>, n\u00f8tter<span class=\"_ _b\"></span>, kakao,<span class=\"_ _b\"></span> mel og vegetabilsk<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>oljer<span class=\"_ _b\"></span>, <span class=\"_ _8\"></span>og er<span class=\"_ _b\"></span> dermed utsatt for<span class=\"_ _b\"></span> potensielle klimarisik<span class=\"_ _8\"></span>oer<span class=\"_ _b\"></span>. Klimarelaterte<span class=\"_ _8\"></span> risik<span class=\"_ _8\"></span>oer <span class=\"_ _b\"></span>vil ha innvirkning p\u00e5 r\u00e5var<span class=\"_ _8\"></span>epriser <span class=\"_ _8\"></span>fremover<span class=\"_ _b\"></span>. Risik<span class=\"_ _b\"></span>o knyttet til naturkatastr<span class=\"_ _8\"></span>ofer<span class=\"_ _8\"></span> anses \u00e5<span class=\"_ _b\"></span> v\u00e6re<span class=\"_ _b\"></span> lav og h\u00e5ndter<span class=\"_ _8\"></span>es av<span class=\"_ _b\"></span> en beredskapsplan <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> hver <span class=\"_ _8\"></span>fabrikk. B\u00e6rekraftige<span class=\"_ _b\"></span> produkter blir<span class=\"_ _8\"></span> stadig mer<span class=\"_ _b\"></span> relevant faktor<span class=\"_ _b\"></span> for <span class=\"_ _8\"></span>forbruk<span class=\"_ _b\"></span>eren, med <span class=\"_ _8\"></span>et <span class=\"_ _8\"></span>gradvis<span class=\"_ _8\"></span> skifte<span class=\"_ _b\"></span> mot mer b\u00e6rekr<span class=\"_ _8\"></span>aftig emballasje<span class=\"_ _b\"></span> og mer b\u00e6r<span class=\"_ _8\"></span>ekraftige<span class=\"_ _8\"></span> produkter<span class=\"_ _8\"></span> (f<span class=\"_ _8\"></span>.eks.<span class=\"_ _b\"></span> ingen palmeolje). Kostnader<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet <span class=\"_ _8\"></span>til slik<span class=\"_ _b\"></span>e initiativ<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> inkluder<span class=\"_ _3\"></span>t i prisen,<span class=\"_ _b\"></span> og klimarisik<span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>er pr<span class=\"_ _b\"></span>. n\u00e5<span class=\"_ _8\"></span> vurdert \u00e5<span class=\"_ _8\"></span> ikk<span class=\"_ _8\"></span>e medf<span class=\"_ _8\"></span>\u00f8re<span class=\"_ _8\"></span> vesentlig <span class=\"_ _b\"></span>\u00f8konomisk<span class=\"_ _8\"></span> risik<span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> virk<span class=\"_ _b\"></span>somhetene i OC&amp;<span class=\"_ _b\"></span>S.T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _e4\"> </span><span class=\"ws63\">V<span class=\"_ _b\"></span>ekstrate<span class=\"_ _8\"></span> 1,5 %.</span>Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla Car<span class=\"_ _b\"></span>e  <span class=\"_ _2e0\"> </span>                          Goodwill                          V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>Enheter<span class=\"_ _2dd\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f3\"> </span>2022<span class=\"_ _38\"> </span>2021Enheter i segmentet<span class=\"_ _2d9\"> </span><span class=\"ws2\">Orkla Home<span class=\"_ _b\"></span> &amp; Personal <span class=\"_ _8\"></span>Care<span class=\"_ _253\"> </span><span class=\"ws71\">1 422<span class=\"_ _1c2\"> </span>1 430<span class=\"_ _15f\"> </span></span>308<span class=\"_ _e2\"> </span><span class=\"ls5a ws74\">324</span></span>Orkla Health<span class=\"_ _246\"> </span><span class=\"ws64\">2 048<span class=\"_ _1c2\"> </span>1 368<span class=\"_ _9b\"> </span></span>703<span class=\"_ _e2\"> </span>543NutraQ<span class=\"_ _2e4\"> </span><span class=\"ws64\">2 675<span class=\"_ _259\"> </span>2 692<span class=\"_ _e2\"> </span></span>400<span class=\"_ _83\"> </span>400Orkla W<span class=\"_ _b\"></span>ound Care<span class=\"_ _53\"> </span><span class=\"ws2\">289<span class=\"_ _e2\"> </span>293<span class=\"_ _f8\"> </span>114<span class=\"_ _f8\"> </span>116</span>HSNG<span class=\"_ _2e0\"> </span>275<span class=\"_ _e2\"> </span>284<span class=\"_ _f4\"> </span>115<span class=\"_ _f4\"> </span>118Sum<span class=\"_ _2e5\"> </span><span class=\"ws64\">6 709<span class=\"_ _b7\"> </span>6 067<span class=\"_ _7f\"> </span>1 640<span class=\"_ _9a\"> </span>1 501</span>2022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _1c0\"> </span><span class=\"ws64\">10 964<span class=\"_ _94\"> </span>9 269</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _2e1\"> </span>898<span class=\"_ _ea\"> </span><span class=\"ws64\">1 066</span>Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"_ _1ae\"> </span><span class=\"ws2\">Opererer hovedsak<span class=\"_ _b\"></span>elig i de<span class=\"_ _8\"></span> nordisk<span class=\"_ _b\"></span>e mark<span class=\"_ _8\"></span>edene <span class=\"_ _b\"></span>samt Storbritannia, Baltikum,<span class=\"_ _b\"></span> Polen <span class=\"_ _8\"></span>og Spania; lav br<span class=\"_ _8\"></span>ansjerisik<span class=\"_ _8\"></span>o; budsjetterer  </span>i lokal valuta.R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markeds <span class=\"_ _5\"></span>bildet <span class=\"ws2\"> </span>Viktige r<span class=\"_ _8\"></span>\u00e5varer: r<span class=\"_ _8\"></span>\u00e5olje, kjemik<span class=\"_ _8\"></span>alier<span class=\"_ _b\"></span>, fisk<span class=\"_ _b\"></span>eolje, melk<span class=\"_ _b\"></span>eprotein, <span class=\"_ _8\"></span>vitaminer<span class=\"_ _b\"></span>, plastemballasje,<span class=\"_ _8\"></span> plastk<span class=\"_ _8\"></span>omponenter<span class=\"_ _b\"></span>, papp-<span class=\"_ _8\"></span> og papirbasert p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetemballasje og tensider<span class=\"_ _f\"></span>.Produk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _45\"> </span>Egenpr<span class=\"_ _8\"></span>oduksjon <span class=\"_ _b\"></span>er i hovedsak i Nor<span class=\"_ _8\"></span>den og Malay<span class=\"_ _8\"></span>sia <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> den <span class=\"_ _b\"></span>delen av Jor<span class=\"_ _8\"></span>dan som inng\u00e5r<span class=\"_ _b\"></span> i Orkla Home<span class=\"_ _b\"></span> &amp; Personal <span class=\"_ _8\"></span>Care<span class=\"_ _8\"></span> (<span class=\"_ _b\"></span>OHPC<span class=\"_ _8\"></span>).  Orkla Health har<span class=\"_ _b\"></span> egenproduk<span class=\"_ _8\"></span>sjon i Norge<span class=\"_ _8\"></span> og Danmark.<span class=\"_ _b\"></span> S\u00e5rpleieprodukter produser<span class=\"_ _8\"></span>es i Spania<span class=\"_ _b\"></span> og Norge.<span class=\"_ _8\"></span> I tillegg kj\u00f8per<span class=\"_ _b\"></span> Orkla Health, Nutr<span class=\"_ _8\"></span>aQ<span class=\"_ _8\"></span>, <span class=\"_ _b\"></span>OHPC og HSNG<span class=\"_ _b\"></span> handelsvarer prim\u00e6rt <span class=\"_ _8\"></span>fra<span class=\"_ _8\"></span> Europa.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span> Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av innovasjoner<span class=\"_ _b\"></span>, pr<span class=\"_ _8\"></span>oduktivitet, kjedef<span class=\"_ _8\"></span>orhandlinger<span class=\"_ _b\"></span>, r\u00e5v<span class=\"_ _8\"></span>arepriser<span class=\"_ _8\"></span> og inflasjon.<span class=\"_ _b\"></span> \u00d8kninger i r<span class=\"_ _8\"></span>\u00e5varepriser<span class=\"_ _b\"></span>  justert for<span class=\"_ _8\"></span> forventninger fremoverog inflasjon forventes inn i <span class=\"_ _8\"></span>2023.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>Orkla Car<span class=\"_ _8\"></span>e f\u00f8lger<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>onsument<span class=\"_ _3\"></span>trender<span class=\"_ _b\"></span> \u2013 vekst<span class=\"_ _8\"></span> forventes innenfor ek<span class=\"_ _8\"></span>sisterende<span class=\"_ _8\"></span> segmenter<span class=\"_ _b\"></span>. i samarbeid med k<span class=\"_ _8\"></span>underKonjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _118\"> </span><span class=\"ws2\">Orkla Car<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>er gener<span class=\"_ _8\"></span>elt relativt lite<span class=\"_ _b\"></span> konjunkturp\u00e5virk<span class=\"_ _b\"></span>et, men vil p\u00e5virk<span class=\"_ _b\"></span>es av<span class=\"_ _8\"></span> st\u00f8rr<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>svingninger<span class=\"_ _8\"></span>. Ukr<span class=\"_ _8\"></span>aina-krigen har medvirk<span class=\"_ _b\"></span>et til </span>forstyrrelser<span class=\"_ _b\"></span> i verdikjeden,<span class=\"_ _8\"></span> herunder <span class=\"_ _b\"></span>\u00f8kte ener<span class=\"_ _8\"></span>gi- <span class=\"_ _b\"></span>og fraktk<span class=\"_ _8\"></span>ostnader<span class=\"_ _b\"></span>. De<span class=\"_ _8\"></span> negative implik<span class=\"_ _8\"></span>asjonene p\u00e5<span class=\"_ _b\"></span> kort <span class=\"_ _8\"></span>sikt <span class=\"_ _8\"></span>er usikr<span class=\"_ _8\"></span>e, men antas<span class=\"_ _b\"></span> \u00e5 utjevnes p\u00e5<span class=\"_ _b\"></span> lang sikt.  Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _196\"> </span>Klimarisiko<span class=\"_ _8\"></span> som <span class=\"_ _8\"></span>f\u00f8lger<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>ekstremv\u00e6r<span class=\"_ _b\"></span> vurderes<span class=\"_ _b\"></span> \u00e5 ha moder<span class=\"_ _8\"></span>at risik<span class=\"_ _b\"></span>o ettersom produk<span class=\"_ _b\"></span>sjonsanlegg i stor <span class=\"_ _b\"></span>grad er<span class=\"_ _8\"></span> posisjonert i Norden.<span class=\"_ _8\"></span> T<span class=\"_ _b\"></span>ran er et<span class=\"_ _8\"></span> av de st\u00f8rste<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>produktene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innenfor<span class=\"_ _8\"></span> helsekategorien, og sesongfisk<span class=\"_ _b\"></span>e vil kunne p\u00e5virkes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> st\u00f8rre<span class=\"_ _8\"></span> klimaendringer og knapphet. <span class=\"_ _b\"></span>Orkla Health reduserer<span class=\"_ _b\"></span> risiko<span class=\"_ _8\"></span> ved \u00e5<span class=\"_ _b\"></span> ta k<span class=\"_ _b\"></span>ontroll oppstr<span class=\"_ _8\"></span>\u00f8ms i <span class=\"_ _b\"></span>verdikjeden for<span class=\"_ _8\"></span> \u00e5 <span class=\"_ _b\"></span>sikre f<span class=\"_ _8\"></span>orsyningen. Risik<span class=\"_ _b\"></span>o i <span class=\"_ _8\"></span>tilknytning til politisk<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>forhold <span class=\"_ _8\"></span>som \u00f8kte<span class=\"_ _b\"></span> avgifter p\u00e5 klimagassutslipp<span class=\"_ _b\"></span> reduseres <span class=\"_ _b\"></span>gjennom Orklas langsiktige<span class=\"_ _b\"></span> og sy<span class=\"_ _8\"></span>stematisk<span class=\"_ _8\"></span>e klimaarbeid,<span class=\"_ _b\"></span> herunder arbeid <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> \u00e5 r<span class=\"_ _8\"></span>edusere<span class=\"_ _8\"></span> utslipp. Klimarisik<span class=\"_ _b\"></span>o <span class=\"_ _8\"></span>er pr<span class=\"_ _f\"></span>. n\u00e5  <span class=\"_ _b\"></span>vurdert \u00e5 ikk<span class=\"_ _b\"></span>e medf\u00f8re<span class=\"_ _b\"></span> vesentlig \u00f8k<span class=\"_ _b\"></span>onomisk risik<span class=\"_ _b\"></span>o for<span class=\"_ _b\"></span> virksomhetene<span class=\"_ _b\"></span> i  Orkla Car<span class=\"_ _8\"></span>e.T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _e4\"> </span><span class=\"ws63\">V<span class=\"_ _b\"></span>ekstrate<span class=\"_ _8\"></span> 1,5 %.</span>Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla Food Ingr<span class=\"_ _b\"></span>edients (<span class=\"_ _b\"></span>OFI<span class=\"ff2\">) </span> <span class=\"_ _e3\"> </span>                           Goodwill                             V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>Enheter<span class=\"_ _1c0\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f3\"> </span>2022<span class=\"_ _38\"> </span>2021Enheter i segmentet<span class=\"_ _2d9\"> </span><span class=\"ws2\">Bak<span class=\"_ _8\"></span>ery Norden<span class=\"_ _2e6\"> </span>867<span class=\"_ _b0\"> </span>861<span class=\"_ _192\"> </span>-<span class=\"_ _168\"> </span>-</span>Bak<span class=\"_ _8\"></span>ery Europa<span class=\"_ _8\"></span> (<span class=\"_ _b\"></span>ekskl. Nor<span class=\"_ _8\"></span>den)<span class=\"_ _2e7\"> </span>480<span class=\"_ _e2\"> </span>458<span class=\"_ _168\"> </span>-<span class=\"_ _168\"> </span>-Sweet Ingredients<span class=\"_ _23d\"> </span><span class=\"ws71\">2 420<span class=\"_ _e2\"> </span></span>925<span class=\"_ _168\"> </span>-<span class=\"_ _168\"> </span>-Plant based<span class=\"_ _2e8\"> </span>223<span class=\"_ _9b\"> </span><span class=\"ls5a ws74\">207<span class=\"_ _2c5\"> </span></span>5<span class=\"_ _29e\"> </span>4Sum<span class=\"_ _239\"> </span>3 990<span class=\"_ _1c2\"> </span><span class=\"ws71\">2 451<span class=\"_ _2c5\"> </span></span>5<span class=\"_ _2c5\"> </span>42022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _182\"> </span><span class=\"ws64\">9 262<span class=\"_ _5e\"> </span>6 352</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _2e9\"> </span>853<span class=\"_ _68\"> </span>646Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"ws2\"> <span class=\"_ _c9\"> </span>Opererer<span class=\"_ _8\"></span> i 23 land,<span class=\"_ _b\"></span> i hovedsak i Europa<span class=\"_ _8\"></span> samt<span class=\"_ _8\"></span> nylig oppkj\u00f8pt<span class=\"_ _8\"></span> virk<span class=\"_ _b\"></span>somhet i USA; moderat<span class=\"_ _8\"></span> bransjerisik<span class=\"_ _b\"></span>o; budsjet<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span>er i lok<span class=\"_ _8\"></span>al v<span class=\"_ _8\"></span>aluta. </span>R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markeds <span class=\"_ _5\"></span>bildet <span class=\"ws2\"> </span>Viktige r\u00e5var<span class=\"_ _8\"></span>er: vegetabilsk olje,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>meieriprodukter<span class=\"_ _f\"></span>, melasse, sukk<span class=\"_ _8\"></span>er og mel.p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetProduk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _45\"> </span>Egenpr<span class=\"_ _8\"></span>oduksjon hovedsak<span class=\"_ _b\"></span>elig i Skandinavia, men <span class=\"_ _b\"></span>ogs\u00e5 i Nederland, P<span class=\"_ _b\"></span>olen, Storbritannia,<span class=\"_ _8\"></span> Romania<span class=\"_ _8\"></span> samt<span class=\"_ _8\"></span> noen mindre<span class=\"_ _8\"></span> produk<span class=\"_ _8\"></span>sjonsenheter i Sentr<span class=\"_ _8\"></span>al- <span class=\"_ _b\"></span>og \u00d8st-Europa.<span class=\"_ _8\"></span> Nylig ogs\u00e5<span class=\"_ _b\"></span> kj\u00f8pt produksjonsselsk<span class=\"_ _8\"></span>ap i US<span class=\"_ _b\"></span>A.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span> Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av selsk<span class=\"_ _8\"></span>apenes k<span class=\"_ _b\"></span>onkurransekraft<span class=\"_ _8\"></span> i levering av pr<span class=\"_ _8\"></span>odukter <span class=\"_ _b\"></span>og tjenester<span class=\"_ _b\"></span>. Evne<span class=\"_ _8\"></span> til \u00e5<span class=\"_ _b\"></span> utvikle produkter<span class=\"_ _8\"></span> med justert for<span class=\"_ _8\"></span> forventninger fremoverh\u00f8y nytteverdi for<span class=\"_ _b\"></span> kundene hever<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>onkurransekr<span class=\"_ _8\"></span>aften. Endringer<span class=\"_ _b\"></span> i r\u00e5varek<span class=\"_ _b\"></span>ostnad s\u00f8k<span class=\"_ _8\"></span>es <span class=\"_ _b\"></span>dekket i k<span class=\"_ _8\"></span>undemark<span class=\"_ _8\"></span>edet.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>OFI f\u00f8lger k<span class=\"_ _8\"></span>onsumenttrender og har godt<span class=\"_ _8\"></span> samarbeid med sine kunder<span class=\"_ _b\"></span>, som er produsenter<span class=\"_ _8\"></span> og leverand\u00f8rer av bak<span class=\"_ _8\"></span>eri- og i samarbeid med k<span class=\"_ _8\"></span>underiskremprodukter<span class=\"_ _f\"></span>, samt<span class=\"_ _8\"></span> plantebaserte produkter<span class=\"_ _f\"></span>. OFI har<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>senere \u00e5rene<span class=\"_ _b\"></span> \u00f8kt f<span class=\"_ _8\"></span>okuset p\u00e5<span class=\"_ _b\"></span> b\u00e6rekraft, <span class=\"_ _b\"></span>og har en <span class=\"_ _b\"></span>\u00f8kende<span class=\"_ _8\"></span> andel av eksempelvis<span class=\"_ _b\"></span> plantebaser<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> produkter i portef\u00f8ljen.Konjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _118\"> </span><span class=\"ws2\">OFI ble rammet av<span class=\"_ _b\"></span> koronapandemien i <span class=\"_ _8\"></span>2020\u20132021 og <span class=\"_ _b\"></span>delvis i starten p\u00e5<span class=\"_ _8\"></span> 2022,<span class=\"_ _8\"></span> men har <span class=\"_ _b\"></span>tiln\u00e6rmet normal aktivitet i stor<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>deler  </span>av 2022.<span class=\"_ _8\"></span> Det for<span class=\"_ _3\"></span>ventes<span class=\"_ _b\"></span> delvis trygg et<span class=\"_ _3\"></span>tersp\u00f8rsel fremover<span class=\"_ _8\"></span> som f\u00f8lge av at produktene OFI leverer<span class=\"_ _8\"></span> er <span class=\"_ _8\"></span>\u00abbasisvarer\u00bb<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innenf<span class=\"_ _8\"></span>or bak<span class=\"_ _8\"></span>eri- og iskremingredienser<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>plantebaserte produkter<span class=\"_ _b\"></span>, men det er<span class=\"_ _8\"></span> noe usikkerhet knyt<span class=\"_ _3\"></span>tet til ettersp\u00f8rsel fremover<span class=\"_ _8\"></span> grunnet usikk<span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>\u00f8konomi i mange<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>v\u00e5re mark<span class=\"_ _b\"></span>eder <span class=\"_ _8\"></span>som f\u00f8lge<span class=\"_ _b\"></span> av h\u00f8y inflasjon <span class=\"_ _b\"></span>og redusert kj\u00f8pekraft f<span class=\"_ _8\"></span>or k<span class=\"_ _b\"></span>onsumentene.Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _196\"> </span>Som leverand\u00f8r av<span class=\"_ _8\"></span> matingredienser<span class=\"_ _8\"></span> har <span class=\"_ _b\"></span>OFI h\u00f8y<span class=\"_ _3\"></span>t <span class=\"_ _8\"></span>forbruk<span class=\"_ _8\"></span> av r<span class=\"_ _8\"></span>\u00e5varer<span class=\"_ _b\"></span> som k<span class=\"_ _8\"></span>orn, <span class=\"_ _b\"></span>sukker<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>oljer<span class=\"_ _8\"></span>, <span class=\"_ _b\"></span>og er <span class=\"_ _b\"></span>dermed utsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> for<span class=\"_ _b\"></span> potensielle klimarisik<span class=\"_ _8\"></span>oer<span class=\"_ _b\"></span>. OFI overv\u00e5k<span class=\"_ _8\"></span>er potensielle risik<span class=\"_ _8\"></span>oer og tar<span class=\"_ _b\"></span> sikte p\u00e5 \u00e5 redusere risik<span class=\"_ _8\"></span>o ved \u00e5 v<span class=\"_ _8\"></span>\u00e6re<span class=\"_ _8\"></span> en lokal <span class=\"_ _3\"></span>partner<span class=\"_ _8\"></span> med tilgang til en <span class=\"_ _3\"></span>bred og diversifisert <span class=\"_ _b\"></span>gruppe leverand\u00f8rer<span class=\"_ _b\"></span> gjennom hele <span class=\"_ _b\"></span>OFI-net<span class=\"_ _3\"></span>tverk<span class=\"_ _b\"></span>et. <span class=\"_ _8\"></span>OFI forventer ikk<span class=\"_ _b\"></span>e at risik<span class=\"_ _b\"></span>oen for<span class=\"_ _8\"></span> klimaendringer <span class=\"_ _b\"></span>vil ha betydelig negativ innvirkning p\u00e5<span class=\"_ _b\"></span> OFIs k<span class=\"_ _b\"></span>onkurranseposisjon i mark<span class=\"_ _b\"></span>edet de<span class=\"_ _8\"></span> neste <span class=\"_ _8\"></span>3\u20135 \u00e5rene.T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _e4\"> </span><span class=\"ws63\">V<span class=\"_ _b\"></span>ekstrate<span class=\"_ _8\"></span> 1,5 %.</span>Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla <span class=\"_ _b\"></span>Consumer Investments<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>OCI)  <span class=\"_ _2ea\"> </span> <span class=\"_ _139\"> </span>                           <span class=\"_ _b\"></span>Goodwill                             V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _2e7\"> </span>Enheter<span class=\"_ _2da\"> </span>2022<span class=\"_ _11a\"> </span>2021<span class=\"_ _f2\"> </span>2022<span class=\"_ _38\"> </span>20211Enheter i segmentet<span class=\"_ _8a\"> </span>Pierre<span class=\"_ _8\"></span> Robert Group41<span class=\"_ _164\"> </span>39<span class=\"_ _119\"> </span>18<span class=\"_ _119\"> </span>17Lilleborg<span class=\"_ _e3\"> </span>18<span class=\"_ _119\"> </span>18<span class=\"_ _168\"> </span>-<span class=\"_ _168\"> </span>-Orkla House Car<span class=\"_ _8\"></span>e<span class=\"_ _2eb\"> </span><span class=\"ws2\">519<span class=\"_ _15f\"> </span>505<span class=\"_ _117\"> </span>90<span class=\"_ _123\"> </span>156</span>Kotipizza<span class=\"_ _28f\"> </span>1 249<span class=\"_ _8f\"> </span><span class=\"ws63\">1 187<span class=\"_ _8b\"> </span></span>449<span class=\"_ _15f\"> </span>427New Y<span class=\"_ _f\"></span>ork<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Pizza<span class=\"_ _49\"> </span>1 166<span class=\"_ _96\"> </span>1 106<span class=\"_ _123\"> </span><span class=\"ws2\">219<span class=\"_ _e2\"> </span>208</span>2Da Gr<span class=\"_ _8\"></span>asso168<span class=\"_ _168\"> </span>-<span class=\"_ _117\"> </span>45<span class=\"_ _168\"> </span>-Sum<span class=\"_ _2ec\"> </span>3 161<span class=\"_ _1bb\"> </span><span class=\"ws64\">2 855<span class=\"_ _b0\"> </span></span>821<span class=\"_ _15f\"> </span>8082022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _1fc\"> </span><span class=\"ws64\">5 562<span class=\"_ _5e\"> </span>4 750</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _1ee\"> </span>383<span class=\"_ _1a0\"> </span>498Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"_ _224\"> </span><span class=\"ws2\">Opererer<span class=\"_ _8\"></span> hovedsak<span class=\"_ _8\"></span>elig i de<span class=\"_ _b\"></span> nordiske<span class=\"_ _b\"></span> markedene<span class=\"_ _8\"></span> samt<span class=\"_ _8\"></span> UK <span class=\"_ _b\"></span>og Benelux; lav bransjerisik<span class=\"_ _b\"></span>o; budsjet<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span>er i lok<span class=\"_ _8\"></span>al v<span class=\"_ _8\"></span>aluta.</span>R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markedsbildet<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>Viktige r<span class=\"_ _8\"></span>\u00e5varer: plastemballasje,<span class=\"_ _b\"></span> plastkomponenter<span class=\"_ _b\"></span>, kjemik<span class=\"_ _8\"></span>alier<span class=\"_ _b\"></span>, papp-<span class=\"_ _8\"></span> og papirbasert <span class=\"_ _b\"></span>emballasje, ull og bomull,<span class=\"_ _b\"></span> pizzabunner p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetog pizzatopping.Produk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _1a0\"> </span>Egenproduksjon i hovedsak<span class=\"_ _b\"></span> i Norden, UK<span class=\"_ _8\"></span> og Kina<span class=\"_ _b\"></span> for <span class=\"_ _b\"></span>Orkla House <span class=\"_ _b\"></span>Care. Pierre<span class=\"_ _b\"></span> Robert Group<span class=\"_ _b\"></span> kj\u00f8per sin pr<span class=\"_ _8\"></span>oduksjon i hovedsak<span class=\"_ _b\"></span> fra Italia <span class=\"_ _b\"></span>og Asia. Lillebor<span class=\"_ _8\"></span>g kj\u00f8per handelsv<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> prim\u00e6rt fra<span class=\"_ _b\"></span> Europa i <span class=\"_ _8\"></span>tillegg til kj\u00f8p<span class=\"_ _b\"></span> av v<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> som pr<span class=\"_ _8\"></span>oduseres<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>OHPC i Norge.<span class=\"_ _8\"></span> Kotipizza,<span class=\"_ _b\"></span> New <span class=\"_ _b\"></span>Y<span class=\"_ _f\"></span>ork Pizza <span class=\"_ _b\"></span>og Da Gr<span class=\"_ _8\"></span>asso <span class=\"_ _b\"></span>er hovedsak<span class=\"_ _8\"></span>elig franchisegiver<span class=\"_ _8\"></span>e av<span class=\"_ _b\"></span> pizzakonsepter<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>grossist for<span class=\"_ _b\"></span> net<span class=\"_ _3\"></span>tverk<span class=\"_ _b\"></span>et av <span class=\"_ _8\"></span>franchisetagere<span class=\"_ _b\"></span> og enk<span class=\"_ _8\"></span>elte ek<span class=\"_ _b\"></span>sterne kunder<span class=\"_ _b\"></span>. New Y<span class=\"_ _f\"></span>ork Pizza er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i tillegg produsent av pizzadeig til egen virksomhet og ek<span class=\"_ _b\"></span>sterne kunder<span class=\"_ _b\"></span>.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span> Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av innovasjoner<span class=\"_ _b\"></span>, pr<span class=\"_ _8\"></span>oduktivitet, kjedef<span class=\"_ _8\"></span>orhandlinger <span class=\"_ _b\"></span>og r\u00e5varepriser<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>Alle selsk<span class=\"_ _8\"></span>aper i <span class=\"_ _b\"></span>Consumer justert for<span class=\"_ _8\"></span> forventninger fremoverInvestments har<span class=\"_ _b\"></span> opplevd betydelig inflasjon i b\u00e5de r<span class=\"_ _8\"></span>\u00e5varepriser<span class=\"_ _b\"></span> og ener<span class=\"_ _8\"></span>gik<span class=\"_ _8\"></span>ostnader <span class=\"_ _b\"></span>som kompenseres<span class=\"_ _b\"></span> for <span class=\"_ _b\"></span>gjennom pris\u00f8kninger<span class=\"_ _8\"></span>. For r<span class=\"_ _8\"></span>estaurantvirk<span class=\"_ _8\"></span>somheten drives<span class=\"_ _b\"></span> brut<span class=\"_ _3\"></span>tof<span class=\"_ _8\"></span>ortjenesten prim\u00e6rt av <span class=\"_ _8\"></span>salg ut fr<span class=\"_ _8\"></span>a r<span class=\"_ _8\"></span>estaurant,<span class=\"_ _8\"></span> samt<span class=\"_ _8\"></span> innovasjon <span class=\"_ _8\"></span>og driftseff<span class=\"_ _8\"></span>ektivitet.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>Orkla Consumer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Investments<span class=\"_ _8\"></span> f\u00f8lger k<span class=\"_ _8\"></span>onsumenttrender \u2013<span class=\"_ _b\"></span> vekst forventes innenfor ek<span class=\"_ _b\"></span>sisterende segmenter<span class=\"_ _b\"></span>. i samarbeid med k<span class=\"_ _8\"></span>underKonjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _2ed\"> </span><span class=\"ws2\">Orkla <span class=\"_ _b\"></span>Consumer Investments <span class=\"_ _b\"></span>er gener<span class=\"_ _8\"></span>elt relativt lite<span class=\"_ _b\"></span> konjunkturp\u00e5virk<span class=\"_ _b\"></span>et. H\u00f8y inflasjon <span class=\"_ _b\"></span>og forventet lavere kj\u00f8pekr<span class=\"_ _8\"></span>aft i <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>fleste </span>mark<span class=\"_ _8\"></span>edene forventes dog \u00e5 redusere<span class=\"_ _b\"></span> et<span class=\"_ _3\"></span>tersp\u00f8rselen for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>flere<span class=\"_ _b\"></span> selskaper p\u00e5 kort sikt.Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _b9\"> </span><span class=\"ls5b\">OCI oper<span class=\"_ _8\"></span>erer<span class=\"_ _8\"></span> i flere<span class=\"_ _b\"></span> bransjer<span class=\"_ _b\"></span>. For Pierr<span class=\"_ _8\"></span>e R<span class=\"_ _8\"></span>obert som benytter r\u00e5v<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> som ull <span class=\"_ _b\"></span>og bomull, kan naturkatastr<span class=\"_ _8\"></span>ofer<span class=\"_ _8\"></span> redusere <span class=\"_ _8\"></span>tilgangen<span class=\"_ _3\"></span> p\u00e5<span class=\"_ _8\"></span> </span>disse r<span class=\"_ _8\"></span>\u00e5varene.<span class=\"_ _b\"></span> Det<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> kan resultere<span class=\"_ _8\"></span> i \u00f8kte<span class=\"_ _b\"></span> priser<span class=\"_ _8\"></span>, behov<span class=\"_ _b\"></span> for \u00e5<span class=\"_ _b\"></span> utvikle produkter<span class=\"_ _8\"></span> med andre<span class=\"_ _8\"></span> materialer <span class=\"_ _b\"></span>eller \u00e5 <span class=\"_ _b\"></span>gj\u00f8re andre<span class=\"_ _b\"></span> endringer i por<span class=\"_ _3\"></span>tef<span class=\"_ _8\"></span>\u00f8ljen. Alle<span class=\"_ _b\"></span> disse faktorene vil sette<span class=\"_ _8\"></span> marginene under press. Det samme<span class=\"_ _8\"></span> vil gjelde enhetene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i Orkla House Car<span class=\"_ _8\"></span>e og Lilleborg,<span class=\"_ _8\"></span> som produserer<span class=\"_ _b\"></span> maler<span class=\"_ _3\"></span>verkt\u00f8y<span class=\"_ _8\"></span> og r<span class=\"_ _8\"></span>engj\u00f8ringsmidler<span class=\"_ _b\"></span>, her<span class=\"_ _8\"></span> har <span class=\"_ _b\"></span>de ogs\u00e5<span class=\"_ _b\"></span> klimarisiko<span class=\"_ _8\"></span> i hele kjeden.<span class=\"_ _b\"></span> I Out <span class=\"_ _8\"></span>of Home<span class=\"_ _b\"></span> virksomheten,<span class=\"_ _b\"></span> som produserer<span class=\"_ _b\"></span> og selger<span class=\"_ _b\"></span> pizza, vil <span class=\"_ _b\"></span>ogs\u00e5 avhengighet av<span class=\"_ _8\"></span> tilgangen p\u00e5<span class=\"_ _b\"></span> r\u00e5varer<span class=\"_ _8\"></span> gj\u00f8r<span class=\"_ _8\"></span>e at<span class=\"_ _8\"></span> de<span class=\"_ _b\"></span> er utsatt <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> klimarisik<span class=\"_ _8\"></span>oer<span class=\"_ _b\"></span>. <span class=\"_ _8\"></span>OCI forventer ikk<span class=\"_ _b\"></span>e at risik<span class=\"_ _8\"></span>oen for<span class=\"_ _b\"></span> klimaendringer vil ha<span class=\"_ _b\"></span> betydelig negativ innvirkning p\u00e5 <span class=\"_ _b\"></span>OCIs k<span class=\"_ _8\"></span>onkurranseposisjon i mark<span class=\"_ _b\"></span>edet de<span class=\"_ _b\"></span> neste 3\u20135 \u00e5r<span class=\"_ _8\"></span>ene.T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _74\"> </span><span class=\"ws64\">V<span class=\"_ _b\"></span>ekstr<span class=\"_ _8\"></span>ate 0\u20132,5<span class=\"_ _8\"></span> %.</span>1 <span class=\"_ _75\"> </span>Bokf<span class=\"_ _8\"></span>\u00f8rt goodwill <span class=\"_ _b\"></span>og varemerk<span class=\"_ _b\"></span>er gjelder<span class=\"_ _8\"></span> i hovedsak Pierr<span class=\"_ _8\"></span>e R<span class=\"_ _8\"></span>obert Group<span class=\"_ _b\"></span> i Finland.2 <span class=\"_ _170\"> </span>Balansen er<span class=\"_ _8\"></span> konsolidert fr<span class=\"_ _8\"></span>a 31.<span class=\"_ _8\"></span> desember<span class=\"_ _8\"></span> 2022<span class=\"fc4 ws2\">.</span><span class=\"_ _2a4\"></span><span class=\"ff4 ls2 ws2\">Note 1<span class=\"_ _8\"></span>9 </span>I<span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>mater<span class=\"_ _3\"></span>iel<span class=\"_ _3\"></span>le eiendeler<span class=\"_ _3\"></span> P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Utgifter til forskning og utvikling (FoU) er utgifter konsernet p\u00e5drar<span class=\"_ _8\"></span> seg ved \u00e5 drive med forskning-<span class=\"_ _b\"></span> og utviklingsrelaterte aktiviteter<span class=\"_ _b\"></span>, <span class=\"_ _8\"></span>samt kartlegging av<span class=\"_ _8\"></span> ek<span class=\"_ _b\"></span>sisterende/nye<span class=\"_ _8\"></span> produkter<span class=\"_ _b\"></span>, produk<span class=\"_ _b\"></span>sjonsprosesser og lignende<span class=\"_ _b\"></span> i den hensikt \u00e5<span class=\"_ _8\"></span> sikre<span class=\"_ _b\"></span> fremtidig inntjening. Forskningsrelaterte utgifter<span class=\"_ _b\"></span> vil alltid bli kostnadsf<span class=\"_ _8\"></span>\u00f8rt dir<span class=\"_ _8\"></span>ekte, mens<span class=\"_ _8\"></span> utviklingsrelaterte utgifter<span class=\"_ _b\"></span> kan bli balansef\u00f8rt.<span class=\"_ _8\"></span> Det er<span class=\"_ _b\"></span> imidler<span class=\"_ _3\"></span>tid <span class=\"_ _b\"></span>stor usikkerhet<span class=\"_ _8\"></span> gjennom beslutningspr<span class=\"_ _8\"></span>osessen, <span class=\"_ _8\"></span>og det<span class=\"_ _8\"></span> faktum at kun <span class=\"_ _b\"></span>en liten andel av alle utviklingsprosjekter<span class=\"_ _b\"></span> ender med k<span class=\"_ _b\"></span>ommersielle produkter<span class=\"_ _b\"></span>, gj\u00f8r at<span class=\"_ _8\"></span> ingen prosjekter <span class=\"_ _b\"></span>ender med balansef\u00f8ring.<span class=\"_ _8\"></span> Samtidig vil utgifter<span class=\"_ _8\"></span> som <span class=\"_ _b\"></span>er aktuelle f<span class=\"_ _8\"></span>or balansef\u00f8ring,<span class=\"_ _8\"></span> v\u00e6re<span class=\"_ _8\"></span> relativt sm\u00e5.Utgifter til egenutviklede<span class=\"_ _b\"></span> eller spesialtilpassede IT<span class=\"_ _b\"></span>-systemer balansef\u00f8res og presenteres<span class=\"_ _b\"></span> som immaterielle eiendeler<span class=\"_ _b\"></span>.Utgifter knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til egenutvikling av varemerk<span class=\"_ _b\"></span>er og lignende (markedsf\u00f8ring) blir dir<span class=\"_ _8\"></span>ekte k<span class=\"_ _8\"></span>ostnadsf\u00f8rt og <span class=\"_ _b\"></span>vil aldri bli balansef\u00f8rt. Dette f<span class=\"_ _8\"></span>ordi identifikasjon <span class=\"_ _8\"></span>og sannsynliggj\u00f8ring av<span class=\"_ _b\"></span> de frem <span class=\"_ _5\"></span>tidige \u00f8konomisk<span class=\"_ _b\"></span>e fordelene<span class=\"_ _b\"></span> som skal tilfly<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> selskapet,<span class=\"_ _8\"></span> er for<span class=\"_ _8\"></span> usikre p\u00e5 lanserings-tidspunktet.Erver<span class=\"_ _3\"></span>v<span class=\"_ _8\"></span> av immaterielle verdier<span class=\"_ _8\"></span> gjennom oppkj\u00f8p balansef\u00f8res.<span class=\"_ _8\"></span> V<span class=\"_ _b\"></span>aremerker<span class=\"_ _8\"></span> som har eksistert <span class=\"ws2\"> </span>over lengr<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>tid og har<span class=\"_ _b\"></span> en sunn utvikling p\u00e5<span class=\"_ _8\"></span> oppkj\u00f8pstidspunktet,<span class=\"_ _b\"></span> har ubestemt levetid og avskrives ikk<span class=\"_ _b\"></span>e. Ubestemt levetid betyr<span class=\"_ _8\"></span> at <span class=\"_ _8\"></span>det p\u00e5 balansedagen ikk<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>er mulig \u00e5<span class=\"_ _8\"></span> estimer<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>den  perioden varemerk<span class=\"_ _b\"></span>et vil v\u00e6re<span class=\"_ _8\"></span> tilgjengelig for bruk. Andr<span class=\"_ _8\"></span>e identifiserte varemerk<span class=\"_ _b\"></span>er vil bli avskrevet <span class=\"_ _b\"></span>over forventet utnyttbar levetid, normalt <span class=\"_ _8\"></span>5\u201310 \u00e5r<span class=\"_ _b\"></span>. <span class=\"_ _8\"></span>\u00d8vrige immaterielle<span class=\"_ _b\"></span>  <span class=\"_ _291\"></span>eiendeler vil bli <span class=\"_ _3\"></span>avskrevet<span class=\"_ _8\"></span> over utnyt<span class=\"_ _3\"></span>tbar<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>levetid. Det er<span class=\"_ _8\"></span> s\u00e5ledes kun var<span class=\"_ _8\"></span>emerk<span class=\"_ _8\"></span>er som er<span class=\"_ _8\"></span> direkte<span class=\"_ _8\"></span> kj\u00f8pt eller indir<span class=\"_ _8\"></span>ekte kj\u00f8pt <span class=\"_ _b\"></span>gjennom erver<span class=\"_ _3\"></span>v<span class=\"_ _8\"></span> av <span class=\"_ _8\"></span>selskaper<span class=\"_ _8\"></span> som <span class=\"_ _b\"></span>er balansef\u00f8rt i k<span class=\"_ _8\"></span>onsernet, ikk<span class=\"_ _b\"></span>e egenutviklede. Goodwill er residualverdien mellom kj\u00f8pesum og <span class=\"_ _3\"></span>balansef\u00f8rte<span class=\"_ _8\"></span> verdier<span class=\"_ _8\"></span> i oppkj\u00f8pt virksomhet. <span class=\"ws2\"> </span>I goodwillbegrepet vil det<span class=\"_ _8\"></span> ligge betaling <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or synergier<span class=\"_ _f\"></span>, verdier knyttet til <span class=\"_ _3\"></span>ansatte, andre<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>immaterielle eiendeler<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>ikk<span class=\"_ _8\"></span>e kvalifiserer<span class=\"_ _b\"></span> til egen <span class=\"_ _3\"></span>balansef\u00f8ring,<span class=\"_ _8\"></span> fremtidig merinntjening, samt <span class=\"_ _8\"></span>det forhold at<span class=\"_ _8\"></span> utsatt sk<span class=\"_ _8\"></span>att ikk<span class=\"_ _8\"></span>e kan neddisk<span class=\"_ _b\"></span>onteres. Balansef<span class=\"_ _8\"></span>\u00f8rt goodwill k<span class=\"_ _b\"></span>ommer kun fr<span class=\"_ _8\"></span>a  <span class=\"_ _291\"></span>oppkj\u00f8pt virksomhet,<span class=\"_ _8\"></span> se note <span class=\"_ _8\"></span>18.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>Det <span class=\"_ _8\"></span>er betydelig <span class=\"_ _8\"></span>estimatusikk<span class=\"_ _8\"></span>erhet knyttet til <span class=\"_ _8\"></span>verdien av immaterielle<span class=\"_ _b\"></span> eiendeler<span class=\"_ _b\"></span>. Disse har<span class=\"_ _b\"></span> ingen direkte<span class=\"_ _8\"></span> \u00abk<span class=\"_ _8\"></span>ostpris\u00bb, men stammer i hovedsak fra egne<span class=\"_ _b\"></span> verdsettinger og er balansef\u00f8rt i forbindelse<span class=\"_ _b\"></span> med konsernets <span class=\"_ _b\"></span>oppkj\u00f8p av ny<span class=\"_ _8\"></span> virk<span class=\"_ _b\"></span>somhet. Goodwill <span class=\"_ _8\"></span>er \u00e5<span class=\"_ _b\"></span> anse som residual i samme oppkj\u00f8p.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Summen av all <span class=\"_ _3\"></span>merverdi inklusiv goodwill kny<span class=\"_ _3\"></span>ttet til oppkj\u00f8pene,<span class=\"_ _8\"></span> er s\u00e5ledes<span class=\"_ _b\"></span> i utgangspunktet \u00e5<span class=\"_ _8\"></span> anse <span class=\"_ _8\"></span>som mark<span class=\"_ _8\"></span>edsverdi (virk<span class=\"_ _b\"></span>elig verdi) av<span class=\"_ _8\"></span> de<span class=\"_ _b\"></span> totale netto <span class=\"_ _b\"></span>eiendelene, og fordelingen p\u00e5<span class=\"_ _b\"></span> ulike <span class=\"_ _b\"></span>typer eiendeler<span class=\"_ _8\"></span> (<span class=\"_ _b\"></span>gjeld) er avledet av<span class=\"_ _b\"></span> denne, <span class=\"_ _b\"></span>se note <span class=\"_ _b\"></span>18.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Orkla k<span class=\"_ _b\"></span>ostnadsf\u00f8rte 314 mill.<span class=\"_ _b\"></span> kroner til <span class=\"_ _8\"></span>forskning <span class=\"_ _8\"></span>og utvikling i 2022 (305<span class=\"_ _8\"></span> mill. kroner<span class=\"_ _b\"></span> i 2021). Dette <span class=\"_ _8\"></span>omfatter interne <span class=\"_ _b\"></span>og eksterne<span class=\"_ _b\"></span> kostnader knyttet til pr<span class=\"_ _8\"></span>oduktutvikling, <span class=\"_ _b\"></span>og inkluderer bl.a. tiltak <span class=\"_ _8\"></span>for \u00e5<span class=\"_ _b\"></span> redusere <span class=\"_ _b\"></span>salt, sukk<span class=\"_ _b\"></span>er og mettet f<span class=\"_ _8\"></span>ett i matvarer<span class=\"_ _b\"></span>, utvikle<span class=\"_ _b\"></span> sunne pr<span class=\"_ _8\"></span>odukter<span class=\"_ _b\"></span>, utvikle nye<span class=\"_ _b\"></span> emballasjel\u00f8sninger basert p\u00e5<span class=\"_ _b\"></span> fornybare <span class=\"_ _b\"></span>og gjenvunnede materialer<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>ta i bruk nye<span class=\"_ _8\"></span> r\u00e5var<span class=\"_ _8\"></span>er som bidrar<span class=\"_ _8\"></span> til b\u00e6rekr<span class=\"_ _8\"></span>aftig forbruk.Det ble<span class=\"_ _b\"></span> gjennomf\u00f8rt investeringer<span class=\"_ _b\"></span> i IT<span class=\"_ _b\"></span>-systemer i 2022<span class=\"_ _b\"></span> p\u00e5 <span class=\"_ _b\"></span>107 mill.<span class=\"_ _b\"></span> kroner som i hovedsak <span class=\"_ _b\"></span>er investeringer<span class=\"_ _b\"></span> i ERP-systemer i k<span class=\"_ _b\"></span>onsernet.  Det ble<span class=\"_ _b\"></span> i 2021 foretatt k<span class=\"_ _b\"></span>ostnadsf\u00f8ringer<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til <span class=\"_ _b\"></span>et felles<span class=\"_ _b\"></span> ERP-prosjekt i k<span class=\"_ _b\"></span>onsernet, se<span class=\"_ _b\"></span> note <span class=\"_ _b\"></span>14.  Immaterielle eiendelerV<span class=\"_ _b\"></span>aremerker<span class=\"_ _b\"></span>, ikk<span class=\"_ _b\"></span>e <span class=\"_ _5\"></span> V<span class=\"_ _b\"></span>aremerker<span class=\"_ _b\"></span>, <span class=\"_ _5\"></span> Andre<span class=\"_ _8\"></span> immaterielle Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOKavskrivbareavskrivbareeiendeler<span class=\"_ _177\"> </span>IT<span class=\"_ _22c\"> </span>Goodwill<span class=\"_ _ab\"> </span>SumBalansef\u00f8rt verdi 1.<span class=\"_ _b\"></span>1.2021<span class=\"_ _26f\"> </span><span class=\"wse\">6 226<span class=\"_ _1fe\"> </span><span class=\"ws2\">8<span class=\"_ _2ee\"> </span>135<span class=\"_ _122\"> </span><span class=\"ls13 ws15\">47<span class=\"_ _3\"></span>5<span class=\"_ _ef\"> </span></span></span>17 365<span class=\"_ _df\"> </span><span class=\"ls11 ws2\">24 2<span class=\"_ _3\"></span>09</span></span>Investeringer<span class=\"_ _1ef\"> </span>-<span class=\"_ _104\"> </span>1<span class=\"_ _72\"> </span>22<span class=\"_ _2ef\"> </span>70<span class=\"_ _9c\"> </span>-<span class=\"_ _159\"> </span>931Reklassifiseringer<span class=\"_ _27d\"> </span>2<span class=\"_ _105\"> </span>-<span class=\"_ _2f0\"> </span>-<span class=\"_ _11f\"> </span>514<span class=\"_ _183\"> </span>(2)<span class=\"_ _f7\"> </span>5142Oppkj\u00f8p av selsk<span class=\"_ _b\"></span>aper1 371<span class=\"_ _105\"> </span><span class=\"ws2\">-<span class=\"_ _2f0\"> </span>-<span class=\"_ _2ef\"> </span>27<span class=\"_ _12a\"> </span></span>5 323<span class=\"_ _12e\"> </span>6 721A<span class=\"_ _b\"></span>vskrivning<span class=\"_ _2dc\"> </span>-<span class=\"_ _185\"> </span>(1)<span class=\"_ _169\"> </span>(13<span class=\"_ _b\"></span>)<span class=\"_ _118\"> </span>(157)<span class=\"_ _66\"> </span>-<span class=\"_ _ab\"> </span>(171)Nedskrivning<span class=\"_ _2f1\"> </span>-<span class=\"_ _10e\"> </span>-<span class=\"_ _1cc\"> </span>(5)<span class=\"_ _11f\"> </span>(11)<span class=\"_ _66\"> </span>-<span class=\"_ _1cb\"> </span>(16)Omregningsdiffer<span class=\"_ _b\"></span>anser<span class=\"_ _db\"> </span>(181)<span class=\"_ _254\"> </span>-<span class=\"_ _2f2\"> </span>(5)<span class=\"_ _1bf\"> </span>(10)<span class=\"_ _11e\"> </span>(600)<span class=\"_ _11e\"> </span>(796)Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2021<span class=\"_ _24d\"> </span>7 418<span class=\"_ _1fe\"> </span>8<span class=\"_ _2f3\"> </span>134<span class=\"_ _1bf\"> </span>908<span class=\"_ _2ca\"> </span><span class=\"wse\">22 086<span class=\"_ _119\"> </span>30 554</span>Investeringer<span class=\"_ _2f4\"> </span>1<span class=\"_ _105\"> </span>-<span class=\"_ _72\"> </span>65<span class=\"_ _126\"> </span><span class=\"ls11 ws22\">107<span class=\"_ _2f5\"> </span></span>2<span class=\"_ _126\"> </span>1751Reklassifiseringer<span class=\"_ _294\"> </span>-<span class=\"_ _105\"> </span>-<span class=\"_ _197\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _116\"> </span></span>154<span class=\"_ _148\"> </span>-<span class=\"_ _2f6\"> </span>1782Oppkj\u00f8p av selsk<span class=\"_ _b\"></span>aper237<span class=\"_ _10e\"> </span>-<span class=\"_ _29b\"> </span>19<span class=\"_ _148\"> </span>1<span class=\"_ _12a\"> </span><span class=\"wse\">2 300<span class=\"_ _e0\"> </span><span class=\"ls13 ws22\">2 5<span class=\"_ _3\"></span>57</span></span>A<span class=\"_ _b\"></span>vskrivning<span class=\"_ _2dc\"> </span>-<span class=\"_ _185\"> </span>(1)<span class=\"_ _10d\"> </span>(28)<span class=\"_ _ad\"> </span>(163<span class=\"_ _b\"></span>)<span class=\"_ _66\"> </span>-<span class=\"_ _187\"> </span>(192)Nedskrivning<span class=\"_ _2f7\"> </span>(112)<span class=\"_ _2f8\"> </span>-<span class=\"_ _2f0\"> </span>-<span class=\"_ _148\"> </span>-<span class=\"_ _183\"> </span>(4)<span class=\"_ _1c4\"> </span>(116)Omregningsdiffer<span class=\"_ _b\"></span>anser<span class=\"_ _2f9\"> </span>142<span class=\"_ _2fa\"> </span>2<span class=\"_ _18d\"> </span>8<span class=\"_ _17b\"> </span>7<span class=\"_ _1bf\"> </span>309<span class=\"_ _1bf\"> </span>468Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2022<span class=\"_ _270\"> </span><span class=\"wse\">7<span class=\"_ _b\"></span> 686<span class=\"_ _2fa\"> </span><span class=\"ws2\">9<span class=\"_ _169\"> </span>222<span class=\"_ _118\"> </span></span>1 014<span class=\"_ _119\"> </span>24<span class=\"_ _8\"></span> 693<span class=\"_ _119\"> </span>33 624</span>Opprinnelig <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ost 1.1.2022<span class=\"_ _25\"> </span><span class=\"ls13 ws22\">7 57<span class=\"_ _3\"></span>8<span class=\"_ _226\"> </span></span>149<span class=\"_ _169\"> </span>987<span class=\"_ _12d\"> </span><span class=\"wse\">2 004<span class=\"_ _2ca\"> </span></span><span class=\"ls11\">24 789<span class=\"_ _2bf\"> </span>35 5<span class=\"_ _3\"></span>07</span>Akkumulerte av-<span class=\"_ _b\"></span> og nedskrivninger<span class=\"_ _2fb\"> </span>(160)<span class=\"_ _25e\"> </span>(141)<span class=\"_ _26e\"> </span>(853<span class=\"_ _b\"></span>)<span class=\"_ _df\"> </span><span class=\"wse\">(1 096)<span class=\"_ _248\"> </span>(2<span class=\"_ _8\"></span> 703<span class=\"_ _b\"></span>)<span class=\"_ _117\"> </span>(4 953<span class=\"_ _b\"></span>)</span>Balansef\u00f8rt verdi 1.1.2022<span class=\"_ _5b\"> </span>7<span class=\"_ _8\"></span> 418<span class=\"_ _2fa\"> </span>8<span class=\"_ _2f3\"> </span>134<span class=\"_ _1bf\"> </span>908<span class=\"_ _2ca\"> </span><span class=\"wse\">22 086<span class=\"_ _119\"> </span>30 554</span>Opprinnelig kost<span class=\"_ _b\"></span> 31.12.2022<span class=\"_ _2fc\"> </span>7 916<span class=\"_ _17f\"> </span>222<span class=\"_ _1d\"> </span><span class=\"ws25\">1 105<span class=\"_ _12d\"> </span></span>2 349<span class=\"_ _22c\"> </span><span class=\"ls13 ws2\">2<span class=\"_ _3\"></span>7 472<span class=\"_ _df\"> </span></span>39 064Akkumulerte av-<span class=\"_ _b\"></span> og nedskrivninger<span class=\"_ _295\"> </span>(230)<span class=\"_ _2bb\"> </span>(213<span class=\"_ _8\"></span>)<span class=\"_ _26e\"> </span>(883<span class=\"_ _b\"></span>)<span class=\"_ _119\"> </span><span class=\"wse\">(1 335)<span class=\"_ _164\"> </span>(2 779)<span class=\"_ _d8\"> </span><span class=\"wsc\">(5 440)</span></span>Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2022<span class=\"_ _270\"> </span><span class=\"wse\">7<span class=\"_ _b\"></span> 686<span class=\"_ _2fa\"> </span><span class=\"ws2\">9<span class=\"_ _169\"> </span>222<span class=\"_ _118\"> </span></span>1 014<span class=\"_ _119\"> </span>24<span class=\"_ _8\"></span> 693<span class=\"_ _119\"> </span>33 624</span>A<span class=\"_ _b\"></span>vskrivning<span class=\"_ _2dc\"> </span>-<span class=\"_ _242\"> </span>10\u201320 %<span class=\"_ _2fd\"> </span>10\u201320 %<span class=\"_ _e2\"> </span>10\u201333<span class=\"_ _8\"></span> %<span class=\"_ _66\"> </span>-<span class=\"_ _148\"> </span>-1 <span class=\"_ _75\"> </span>Netto<span class=\"_ _8\"></span> reklassifiseringer<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> overf\u00f8ring <span class=\"_ _8\"></span>fra<span class=\"_ _8\"></span> note 20<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>gjelder overf\u00f8ring av<span class=\"_ _8\"></span> anlegg under utf<span class=\"_ _8\"></span>\u00f8relse.2 <span class=\"_ _170\"> </span>Se note 5 for<span class=\"_ _8\"></span> immaterielle eiendeler i oppkj\u00f8pte selsk<span class=\"_ _8\"></span>aper<span class=\"_ _b\"></span>. E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>V<span class=\"_ _b\"></span>erdsetting av og <span class=\"_ _8\"></span>estimert utnyt<span class=\"_ _3\"></span>tbar<span class=\"_ _b\"></span> levetid for <span class=\"_ _8\"></span>varige<span class=\"_ _8\"></span> driftsmidler<span class=\"_ _8\"></span> bygger p\u00e5<span class=\"_ _b\"></span> fremtids-informasjon og vil alltid v\u00e6re<span class=\"_ _8\"></span> beheftet <span class=\"_ _3\"></span>med en viss<span class=\"_ _8\"></span> grad av usikkerhet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Spesielt i en situasjon hvor k<span class=\"_ _b\"></span>onsernet planlegger <span class=\"_ _8\"></span>store<span class=\"_ _8\"></span> endringer<span class=\"_ _8\"></span> i produk<span class=\"_ _8\"></span>sjonsstruktur <span class=\"_ _b\"></span>og antall produksjonssteder<span class=\"_ _b\"></span>, vil vur<span class=\"_ _8\"></span>deringer knyttet til ulik<span class=\"_ _b\"></span>e produk<span class=\"_ _8\"></span>sjonsanlegg komme<span class=\"_ _b\"></span> i ekstr<span class=\"_ _8\"></span>a f<span class=\"_ _8\"></span>okus.<span class=\"_ _8\"></span> De ulik<span class=\"_ _b\"></span>e produk<span class=\"_ _8\"></span>sjonsstedene er<span class=\"_ _8\"></span> l\u00f8pende vurdert ut fra en fortsatt drift tank<span class=\"_ _b\"></span>egang, men <span class=\"_ _3\"></span>i en situasjon hvor <span class=\"_ _b\"></span>endret organisering k<span class=\"_ _8\"></span>an bety at<span class=\"_ _8\"></span> enk<span class=\"_ _b\"></span>elte anlegg vil bli lagt<span class=\"_ _8\"></span> ned eller<span class=\"_ _8\"></span> reorganisert,<span class=\"_ _8\"></span> vil <span class=\"_ _b\"></span>disse vurderingene<span class=\"_ _8\"></span> l\u00f8pende m\u00e5tte <span class=\"_ _b\"></span>endres <span class=\"_ _8\"></span>og kan f\u00f8r<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>til at b\u00e5de mer-<span class=\"_ _8\"></span> og mindr<span class=\"_ _8\"></span>everdier<span class=\"_ _8\"></span> avdekkes.<span class=\"_ _b\"></span> Det <span class=\"_ _8\"></span>vurderes<span class=\"_ _8\"></span> ogs\u00e5<span class=\"_ _b\"></span> l\u00f8pende om klimarisik<span class=\"_ _b\"></span>o kan ha<span class=\"_ _8\"></span> betydning for<span class=\"_ _8\"></span> levetiden for<span class=\"_ _b\"></span> konsernets driftsmidler<span class=\"_ _b\"></span>. Det <span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>vurdert pr<span class=\"_ _8\"></span>. <span class=\"_ _8\"></span>31. <span class=\"_ _8\"></span>desember <span class=\"_ _8\"></span>2022 at klimarisik<span class=\"_ _b\"></span>o ikk<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>vil p\u00e5virke levetiden <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> noen av k<span class=\"_ _b\"></span>onsernets driftsmidler<span class=\"_ _b\"></span>.V<span class=\"_ _b\"></span>arige driftsmidlerT<span class=\"_ _b\"></span>omter<span class=\"_ _8\"></span>, bygninger og <span class=\"_ _5\"></span><span class=\"ws2\"> </span>Maskiner og <span class=\"_ _5\"></span><span class=\"ws2\"> </span>Anlegg under <span class=\"_ _5\"></span> Driftsl\u00f8s\u00f8re,<span class=\"_ _8\"></span> inventar<span class=\"_ _b\"></span>, <span class=\"_ _5\"></span> Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOKannen fast eiendomanlegg utf\u00f8relse<span class=\"_ _b\"></span> transportmidler<span class=\"_ _b\"></span>, IT<span class=\"_ _8\"></span>-utstyr etc.<span class=\"_ _17c\"> </span><span class=\"ws2\">Sum</span>Balansef\u00f8rt verdi 1.<span class=\"_ _b\"></span>1.2021<span class=\"_ _2d\"> </span><span class=\"wse\">7 302<span class=\"_ _300\"> </span></span>5 145<span class=\"_ _ec\"> </span><span class=\"wse\">1 943<span class=\"_ _198\"> </span><span class=\"ws2\">593<span class=\"_ _11c\"> </span></span>14 983</span>Investeringer<span class=\"_ _2e9\"> </span>142<span class=\"_ _301\"> </span>592<span class=\"_ _179\"> </span><span class=\"wse\">1 705<span class=\"_ _241\"> </span></span>137<span class=\"_ _116\"> </span><span class=\"ls13 ws22\">2 57<span class=\"_ _3\"></span>6</span>Salg/<span class=\"_ _b\"></span>utrangering<span class=\"_ _1f0\"> </span>(7)<span class=\"_ _260\"> </span>(67)<span class=\"_ _29d\"> </span>-<span class=\"_ _225\"> </span>(5)<span class=\"_ _17f\"> </span>(79)Oppkj\u00f8p av selsk<span class=\"_ _b\"></span>aper<span class=\"_ _18c\"> </span><span class=\"ws2\">231<span class=\"_ _1f\"> </span>206<span class=\"_ _2ee\"> </span>9<span class=\"_ _302\"> </span><span class=\"ls48 wse\">77<span class=\"_ _226\"> </span></span>523</span>1Overf\u00f8rt anlegg under utf<span class=\"_ _b\"></span>\u00f8relse/r<span class=\"_ _b\"></span>eklassifiseringer<span class=\"_ _94\"> </span>160<span class=\"_ _1f\"> </span>503<span class=\"_ _13b\"> </span><span class=\"wse\">(1 570)<span class=\"_ _303\"> </span></span>393<span class=\"_ _ec\"> </span>(514)Nedskrivninger<span class=\"_ _304\"> </span>(5)<span class=\"_ _254\"> </span><span class=\"ls29 ws36\">(<span class=\"_ _3\"></span>3)<span class=\"_ _fe\"> </span></span>-<span class=\"_ _b8\"> </span>(1)<span class=\"_ _148\"> </span>(9)A<span class=\"_ _b\"></span>vskrivninger<span class=\"_ _305\"> </span>(330)<span class=\"_ _ec\"> </span>(823<span class=\"_ _b\"></span>)<span class=\"_ _29d\"> </span>-<span class=\"_ _26d\"> </span>(245)<span class=\"_ _1c4\"> </span><span class=\"wse\">(1 398)</span>Omregningsdiffer<span class=\"_ _b\"></span>anser<span class=\"_ _306\"> </span>(103<span class=\"_ _b\"></span>)<span class=\"_ _2d1\"> </span>(160)<span class=\"_ _178\"> </span>(56)<span class=\"_ _bd\"> </span>(29)<span class=\"_ _116\"> </span>(348)Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2021<span class=\"_ _251\"> </span><span class=\"wse\">7 390<span class=\"_ _307\"> </span>5 393<span class=\"_ _17f\"> </span>2 031<span class=\"_ _198\"> </span><span class=\"ws2\">920<span class=\"_ _128\"> </span></span>15 734</span>Investeringer<span class=\"_ _2e9\"> </span><span class=\"ls11 ws22\">1<span class=\"_ _3\"></span>24<span class=\"_ _1f\"> </span></span>438<span class=\"_ _17f\"> </span><span class=\"wse\">1 934<span class=\"_ _74\"> </span></span>165<span class=\"_ _2f6\"> </span><span class=\"wse\">2 661</span>Salg/<span class=\"_ _b\"></span>utrangering<span class=\"_ _308\"> </span>(15)<span class=\"_ _260\"> </span>(22)<span class=\"_ _309\"> </span>-<span class=\"_ _225\"> </span>(6)<span class=\"_ _17f\"> </span>(43<span class=\"_ _f\"></span>)Oppkj\u00f8p av selsk<span class=\"_ _b\"></span>aper<span class=\"_ _12\"> </span>2<span class=\"_ _3\"></span>74<span class=\"_ _1f\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _3\"></span>4<span class=\"_ _2f3\"> </span></span><span class=\"ws2\">6<span class=\"_ _b9\"> </span>6<span class=\"_ _226\"> </span>530</span>Salg av selskaper<span class=\"_ _23b\"> </span><span class=\"ws2\">(46)<span class=\"_ _fb\"> </span>(5)<span class=\"_ _fb\"> </span>(4)<span class=\"_ _30a\"> </span>(1)<span class=\"_ _ec\"> </span>(56)</span>1Overf\u00f8rt anlegg under utf<span class=\"_ _b\"></span>\u00f8relse/r<span class=\"_ _b\"></span>eklassifiseringer<span class=\"_ _30b\"> </span>723<span class=\"_ _1f\"> </span>764<span class=\"_ _2fd\"> </span><span class=\"wse\">(1 759)<span class=\"_ _241\"> </span></span>94<span class=\"_ _300\"> </span>(178)Nedskrivninger<span class=\"_ _30c\"> </span>(4)<span class=\"_ _260\"> </span>(27)<span class=\"_ _29d\"> </span>-<span class=\"_ _44\"> </span>-<span class=\"_ _178\"> </span>(31)A<span class=\"_ _b\"></span>vskrivninger<span class=\"_ _30d\"> </span>(341)<span class=\"_ _30e\"> </span>(897)<span class=\"_ _178\"> </span>(20)<span class=\"_ _30f\"> </span>(260)<span class=\"_ _11c\"> </span><span class=\"wse\">(1 518)</span>Omregningsdiffer<span class=\"_ _b\"></span>anser<span class=\"_ _d3\"> </span>102<span class=\"_ _13d\"> </span>79<span class=\"_ _10a\"> </span><span class=\"ls29 ws36\">74<span class=\"_ _244\"> </span></span>5<span class=\"_ _226\"> </span>260Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2022<span class=\"_ _1d5\"> </span><span class=\"ls11 ws2\">8 207<span class=\"_ _263\"> </span></span><span class=\"wse\">5 967<span class=\"_ _307\"> </span>2 262<span class=\"_ _1c1\"> </span><span class=\"ws2\">923<span class=\"_ _310\"> </span></span>17 359</span>Opprinnelig <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ost 1.1.2022<span class=\"_ _1c0\"> </span><span class=\"wse\">13 001<span class=\"_ _1cb\"> </span><span class=\"wsc\">17 460<span class=\"_ _17f\"> </span></span>2 031<span class=\"_ _30f\"> </span><span class=\"ls11 ws2\">3 07<span class=\"_ _3\"></span>2<span class=\"_ _1c4\"> </span></span>35 564</span>Akkumulerte av-<span class=\"_ _b\"></span> og nedskrivninger<span class=\"_ _311\"> </span><span class=\"wse\">(5 611)<span class=\"_ _12b\"> </span>(12 067)<span class=\"_ _309\"> </span></span>-<span class=\"_ _2a7\"> </span><span class=\"ws25\">(2 152)<span class=\"_ _245\"> </span><span class=\"wse\">(19 830)</span></span>Balansef\u00f8rt verdi 1.1.2022<span class=\"_ _206\"> </span><span class=\"wse\">7 390<span class=\"_ _307\"> </span>5 393<span class=\"_ _17f\"> </span>2 031<span class=\"_ _198\"> </span><span class=\"ws2\">920<span class=\"_ _128\"> </span></span>15 734</span>Opprinnelig kost<span class=\"_ _b\"></span> 31.12.2022<span class=\"_ _312\"> </span><span class=\"ls11 ws2\">14 071<span class=\"_ _2a6\"> </span></span>19<span class=\"_ _8\"></span> 138<span class=\"_ _2ef\"> </span><span class=\"wse\">2 264<span class=\"_ _313\"> </span>3 309<span class=\"_ _121\"> </span>38 782</span>Akkumulerte av-<span class=\"_ _b\"></span> og nedskrivninger<span class=\"_ _13e\"> </span><span class=\"wse\">(5<span class=\"_ _b\"></span> 864)<span class=\"_ _f7\"> </span><span class=\"ws25\">(13 171)<span class=\"_ _fb\"> </span><span class=\"ws2\">(2)<span class=\"_ _9d\"> </span></span></span>(2<span class=\"_ _8\"></span> 386)<span class=\"_ _245\"> </span><span class=\"wsc\">(21 423<span class=\"_ _8\"></span>)</span></span>Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2022<span class=\"_ _1d5\"> </span><span class=\"ls11 ws2\">8 207<span class=\"_ _263\"> </span></span><span class=\"wse\">5 967<span class=\"_ _307\"> </span>2 262<span class=\"_ _1c1\"> </span><span class=\"ws2\">923<span class=\"_ _310\"> </span></span>17 359</span>Line\u00e6re<span class=\"_ _b\"></span> avskrivninger<span class=\"_ _314\"> </span>2\u20134 %<span class=\"_ _1bf\"> </span>5\u201315 %<span class=\"_ _309\"> </span>-<span class=\"_ _315\"> </span>15\u201325 %IT<span class=\"_ _b\"></span>-utstyr: 16\u201333 %1 <span class=\"_ _75\"> </span>-178<span class=\"_ _8\"></span> mill. kr<span class=\"_ _8\"></span>oner (514 mill.<span class=\"_ _b\"></span> kroner i 2021) <span class=\"_ _b\"></span>er overf\u00f8rt <span class=\"_ _8\"></span>til immaterielle <span class=\"_ _b\"></span>eiendeler i note <span class=\"_ _b\"></span>19.Balansef\u00f8rte rett-til-bruk eiendelerKontorlok<span class=\"_ _8\"></span>aler og <span class=\"_ _291\"></span><span class=\"ws2\"> </span>Produk<span class=\"_ _8\"></span>sjonslokaler og <span class=\"_ _5\"></span><span class=\"ws2\"> </span>Maskiner og <span class=\"_ _5\"></span><span class=\"ws2\"> </span>T<span class=\"_ _b\"></span>ransport- Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOKrestauranterannen fast eiendomanleggmidler etc.<span class=\"_ _8c\"> </span><span class=\"ws2\">Sum</span>Balansef\u00f8rt verdi 1.<span class=\"_ _b\"></span>1.2021<span class=\"_ _20c\"> </span><span class=\"ws2\">525<span class=\"_ _2d1\"> </span>365<span class=\"_ _8c\"> </span>221<span class=\"_ _8b\"> </span>180<span class=\"_ _f9\"> </span><span class=\"wse\">1 291</span></span>Investeringer<span class=\"_ _18b\"> </span>278<span class=\"_ _260\"> </span>110<span class=\"_ _8c\"> </span>103<span class=\"_ _8c\"> </span>123<span class=\"_ _38\"> </span>614Oppkj\u00f8p av selsk<span class=\"_ _b\"></span>aper<span class=\"_ _31d\"> </span><span class=\"ws2\">353<span class=\"_ _10d\"> </span>-<span class=\"_ _293\"> </span>-<span class=\"_ _f6\"> </span>3<span class=\"_ _f3\"> </span>356</span>Reklassifiseringer/<span class=\"_ _f\"></span>overf\u00f8rt fra<span class=\"_ _b\"></span> anlegg under utf\u00f8r<span class=\"_ _8\"></span>else<span class=\"_ _2e7\"> </span>-<span class=\"_ _10d\"> </span>-<span class=\"_ _293\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _242\"> </span>-A<span class=\"_ _b\"></span>vskrivninger<span class=\"_ _1e1\"> </span>(222)<span class=\"_ _17f\"> </span>(73<span class=\"_ _b\"></span>)<span class=\"_ _88\"> </span>(94)<span class=\"_ _91\"> </span>(109)<span class=\"_ _f0\"> </span>(498)Omregningsdiffer<span class=\"_ _b\"></span>anser<span class=\"_ _31e\"> </span>(26)<span class=\"_ _260\"> </span>(4)<span class=\"_ _b0\"> </span><span class=\"ls29 ws36\">(<span class=\"_ _3\"></span>3)<span class=\"_ _b0\"> </span></span>(6)<span class=\"_ _8d\"> </span>(39)Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2021<span class=\"_ _26\"> </span><span class=\"ws2\">908<span class=\"_ _190\"> </span>398<span class=\"_ _1a9\"> </span>227<span class=\"_ _e2\"> </span>191<span class=\"_ _85\"> </span><span class=\"wse\">1 724</span></span>Investeringer<span class=\"_ _31f\"> </span><span class=\"wse\"> 364 <span class=\"_ _70\"> </span></span> 5 <span class=\"_ _11a\"> </span> 82 <span class=\"_ _38\"> </span><span class=\"ls13 ws22\"> 97 <span class=\"_ _f9\"> </span></span><span class=\"wse\"> 548<span class=\"_ _8\"></span> </span>Oppkj\u00f8p av selsk<span class=\"_ _b\"></span>aper<span class=\"_ _20a\"> </span><span class=\"ws2\">4<span class=\"_ _10d\"> </span>-<span class=\"_ _293\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _22d\"> </span>4</span>Reklassifiseringer/<span class=\"_ _f\"></span>overf\u00f8rt fra<span class=\"_ _b\"></span> anlegg under utf\u00f8r<span class=\"_ _8\"></span>else<span class=\"_ _25f\"> </span>(13<span class=\"_ _f\"></span>)<span class=\"_ _9c\"> </span>13<span class=\"_ _242\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _ef\"> </span>0A<span class=\"_ _b\"></span>vskrivninger<span class=\"_ _320\"> </span>(283<span class=\"_ _b\"></span>)<span class=\"_ _321\"> </span> (68)<span class=\"_ _f9\"> </span> (90)<span class=\"_ _91\"> </span>(106)<span class=\"_ _1c8\"> </span> (547)Omregningsdiffer<span class=\"_ _b\"></span>anser<span class=\"_ _165\"> </span>43<span class=\"_ _10a\"> </span><span class=\"ls11 ws22\">3 <span class=\"_ _ef\"> </span></span>-<span class=\"_ _11b\"> </span>4<span class=\"_ _f4\"> </span><span class=\"ls11 ws22\">5<span class=\"_ _3\"></span>0 </span>Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2022<span class=\"_ _2e5\"> </span><span class=\"wse\">1 023<span class=\"_ _177\"> </span><span class=\"ws2\">351<span class=\"_ _38\"> </span>219<span class=\"_ _8c\"> </span>186<span class=\"_ _171\"> </span></span>1 779</span>Opprinnelig <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ost 1.1.2022<span class=\"_ _322\"> </span><span class=\"wse\">2 373<span class=\"_ _2d1\"> </span><span class=\"ws2\">884<span class=\"_ _f3\"> </span>500<span class=\"_ _f3\"> </span>854<span class=\"_ _1a6\"> </span></span>4 611</span>Akkumulerte av-<span class=\"_ _b\"></span> og nedskrivninger<span class=\"_ _31\"> </span><span class=\"wsc\">(1 465)<span class=\"_ _323\"> </span></span>(486)<span class=\"_ _16c\"> </span>(273<span class=\"_ _b\"></span>)<span class=\"_ _1b1\"> </span>(663<span class=\"_ _b\"></span>)<span class=\"_ _160\"> </span><span class=\"wse\">(2 887)</span>Balansef\u00f8rt verdi 1.1.2022<span class=\"_ _3f\"> </span><span class=\"ws2\">908<span class=\"_ _190\"> </span>398<span class=\"_ _1a9\"> </span>227<span class=\"_ _e2\"> </span>191<span class=\"_ _85\"> </span><span class=\"wse\">1 724</span></span>Opprinnelig kost<span class=\"_ _b\"></span> 31.12.2022<span class=\"_ _324\"> </span><span class=\"ls11 ws2\"> 2 77<span class=\"_ _3\"></span>1<span class=\"_ _183\"> </span></span> 905 <span class=\"_ _1a6\"> </span> 582 <span class=\"_ _f9\"> </span> 955 <span class=\"_ _1a1\"> </span>5 213Akkumulerte av-<span class=\"_ _b\"></span> og nedskrivninger<span class=\"_ _2fc\"> </span> (1 7<span class=\"_ _b\"></span>48)<span class=\"_ _ab\"> </span><span class=\"ws2\"> (554)<span class=\"_ _1c8\"> </span> (363<span class=\"_ _b\"></span>)<span class=\"_ _149\"> </span> (769)<span class=\"_ _c8\"> </span><span class=\"wsc\">(3 434)</span></span>Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2022<span class=\"_ _2e5\"> </span><span class=\"wse\">1 023<span class=\"_ _177\"> </span><span class=\"ws2\">351<span class=\"_ _38\"> </span>219<span class=\"_ _8c\"> </span>186<span class=\"_ _171\"> </span></span>1 779</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-91-4": {
   "value": "<span class=\"_ _287\"></span><span class=\"ff4 ls7 ws8\">Note 10 </span>V<span class=\"_ _f\"></span>arekostnader<span class=\"_ _3\"></span> P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>V<span class=\"_ _b\"></span>arekostnader<span class=\"_ _8\"></span> p\u00e5l\u00f8per i <span class=\"_ _b\"></span>takt med solgte <span class=\"_ _b\"></span>varer <span class=\"_ _8\"></span>etter <span class=\"_ _8\"></span>en prismessig <span class=\"_ _8\"></span>\u00abf\u00f8rst inn f<span class=\"_ _8\"></span>\u00f8rst ut\u00bb<span class=\"_ _b\"></span>  <span class=\"_ _3c\"></span>tiln\u00e6rming.<span class=\"_ _8\"></span> Endringer i <span class=\"_ _3\"></span>beholdning av egenproduserte<span class=\"_ _8\"></span> varer<span class=\"_ _8\"></span> vil v\u00e6re<span class=\"_ _b\"></span> tiln\u00e6rmet <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>esultat-n\u00f8ytral <span class=\"_ _3\"></span>ut<span class=\"_ _8\"></span> fra en fullk<span class=\"_ _8\"></span>ostprising. V<span class=\"_ _b\"></span>areforbruk<span class=\"_ _b\"></span>et er korr<span class=\"_ _8\"></span>elert til salget, og periodisering av  <span class=\"_ _3c\"></span>var<span class=\"_ _8\"></span>eforbruk<span class=\"_ _8\"></span>et skjer<span class=\"_ _8\"></span>  <span class=\"_ _3c\"></span>gjennom endringer<span class=\"_ _8\"></span> i varelager<span class=\"_ _b\"></span>. Dette gjelder b\u00e5de for<span class=\"_ _8\"></span> innkj\u00f8pte r\u00e5varer<span class=\"_ _8\"></span> og for<span class=\"_ _8\"></span> handelsvarer<span class=\"_ _b\"></span>. Innkj\u00f8pte varer<span class=\"_ _b\"></span> er ikke en k<span class=\"_ _8\"></span>ostnad, det<span class=\"_ _8\"></span> er f\u00f8rst n\u00e5r v<span class=\"_ _8\"></span>arene<span class=\"_ _8\"></span> settes i <span class=\"_ _3\"></span>pr<span class=\"_ _8\"></span>oduksjon at var<span class=\"_ _8\"></span>eforbruk<span class=\"_ _8\"></span>et oppst\u00e5r<span class=\"_ _b\"></span>.V<span class=\"_ _b\"></span>areforbruk<span class=\"_ _b\"></span>et beregnes<span class=\"_ _b\"></span> og innregnes<span class=\"_ _b\"></span> i hovedsak gjennom standardk<span class=\"_ _b\"></span>ostsystemer<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>V<span class=\"_ _b\"></span>arer p\u00e5<span class=\"_ _b\"></span> lager k<span class=\"_ _b\"></span>ontrolltelles minst <span class=\"_ _b\"></span>\u00e9n gang pr<span class=\"_ _b\"></span>. \u00e5r<span class=\"_ _f\"></span>. Endringen i beholdning av<span class=\"_ _b\"></span> egenproduserte<span class=\"_ _8\"></span> fer<span class=\"_ _b\"></span>digvarer <span class=\"_ _b\"></span>er av<span class=\"_ _b\"></span> vesentlighetshensyn  <span class=\"_ _3d\"></span>presentert p\u00e5<span class=\"_ _8\"></span> linjen for<span class=\"_ _b\"></span> var<span class=\"_ _8\"></span>ek<span class=\"_ _b\"></span>ostnader<span class=\"_ _b\"></span>.De <span class=\"_ _b\"></span>st\u00f8rste produktgruppene<span class=\"_ _b\"></span> i 2022 <span class=\"_ _b\"></span>er (tall i parentes<span class=\"_ _b\"></span> er <span class=\"_ _b\"></span>tilsvarende<span class=\"_ _b\"></span> rangering i 2021):1. <span class=\"_ _4\"> </span>(1.) Emballasje<span class=\"_ _b\"></span> 7<span class=\"_ _b\"></span>. <span class=\"_ _28a\"> </span>(6.) <span class=\"_ _202\"> </span>Animalsk<span class=\"_ _8\"></span> kj\u00f8tt2. <span class=\"_ _288\"> </span>(2.) <span class=\"_ _289\"> </span>V<span class=\"_ _b\"></span>egetabilsk olje<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>margarin8.  <span class=\"_ _19d\"> </span>(8.) <span class=\"_ _28b\"> </span>Frukt <span class=\"_ _b\"></span>og b\u00e6r3. <span class=\"_ _4\"> </span>(3.) Tilsetningsstoff<span class=\"_ _8\"></span>er9.  <span class=\"_ _19c\"> </span>(9.) <span class=\"_ _202\"> </span>Sukker4. <span class=\"_ _4\"> </span>(4.) Meieripr<span class=\"_ _8\"></span>odukter10. <span class=\"_ _3b\"> </span>(10.) <span class=\"_ _19c\"> </span>Marine produkter5.  <span class=\"_ _19d\"> </span>(5.) <span class=\"_ _289\"> </span>K<span class=\"_ _8\"></span>ornbaserte pr<span class=\"_ _8\"></span>odukter 11. <span class=\"_ _28c\"> </span>(11.)  <span class=\"_ _289\"> </span>N\u00f8tter 6. <span class=\"_ _204\"></span>(7<span class=\"_ _8\"></span>.) Gr\u00f8nnsak<span class=\"_ _b\"></span>er 12. <span class=\"_ _4\"> </span>(12.) <span class=\"_ _19c\"> </span>Kakao<span class=\"_ _b\"></span> og sjokoladeB    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Utfordringene<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til klimaendringer<span class=\"_ _b\"></span> og r\u00e5var<span class=\"_ _8\"></span>eknapphet medf\u00f8rer<span class=\"_ _b\"></span> risiko<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span> \u00f8kning i r\u00e5var<span class=\"_ _8\"></span>ekostnader<span class=\"_ _f\"></span>, redusert tilgang p\u00e5<span class=\"_ _b\"></span> enk<span class=\"_ _8\"></span>elte r\u00e5v<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> og brudd p\u00e5<span class=\"_ _8\"></span> Orklas<span class=\"_ _b\"></span> etisk<span class=\"_ _8\"></span>e leverand\u00f8rkr<span class=\"_ _8\"></span>av<span class=\"_ _b\"></span>. Orkla bidr<span class=\"_ _8\"></span>ar <span class=\"_ _8\"></span>til \u00e5 <span class=\"_ _b\"></span>sikre ansvarsfull produk<span class=\"_ _b\"></span>sjon av r\u00e5var<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>gjennom leverand\u00f8roppf<span class=\"_ _8\"></span>\u00f8lging, sertifiseringsordninger<span class=\"_ _b\"></span>, deltak<span class=\"_ _b\"></span>else i bransjeinitiativ<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>samarbeidsprosjekter med myndigheter og ek<span class=\"_ _b\"></span>sper<span class=\"_ _3\"></span>torganisasjoner<span class=\"_ _f\"></span>. Konsernet jobber<span class=\"_ _b\"></span> m\u00e5lrettet for at<span class=\"_ _8\"></span> alle prioriterte<span class=\"_ _8\"></span> r\u00e5var<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>skal v\u00e6re<span class=\"_ _b\"></span> b\u00e6rekraftig produsert innen 2025.<span class=\"_ _8\"></span> For \u00e5<span class=\"_ _b\"></span> redusere risik<span class=\"_ _b\"></span>oen for knapphet p\u00e5<span class=\"_ _b\"></span> r\u00e5varer<span class=\"_ _b\"></span>, har<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>onsernet alternative lever<span class=\"_ _8\"></span>and\u00f8rer<span class=\"_ _8\"></span> av risik<span class=\"_ _b\"></span>or\u00e5varer<span class=\"_ _b\"></span>.Orkla vil forhindr<span class=\"_ _8\"></span>e plastforurensning og oppn\u00e5<span class=\"_ _8\"></span> effektiv<span class=\"_ _8\"></span> ressursutny<span class=\"_ _3\"></span>ttelse<span class=\"_ _8\"></span> ved \u00e5 bidra til sirkul\u00e6re<span class=\"_ _b\"></span> verdikjeder for emballasjematerialer<span class=\"_ _b\"></span>. Arbeidet<span class=\"_ _8\"></span> omfatter \u00f8kt bruk av resirkulerte<span class=\"_ _8\"></span> emballasjematerialer<span class=\"_ _b\"></span>, utvikling <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> emballasjel\u00f8sninger som kan gjenvinnes<span class=\"_ _8\"></span> og samarbeid med andre<span class=\"_ _8\"></span> akt\u00f8rer i verdikjeden om tiltak for<span class=\"_ _8\"></span> \u00f8kt gjenvinning.<span class=\"_ _8\"></span> Kostnadene knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til dette arbeidet vurderes<span class=\"_ _b\"></span> som viktige for \u00e5 kunne tilby<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>produkter<span class=\"_ _8\"></span> som m\u00f8ter forventningene fra kunder<span class=\"_ _8\"></span> og forbruk<span class=\"_ _b\"></span>ere.<span class=\"_ _28d\"></span><span class=\"ff4 ls2 ws2\">Not<span class=\"_ _8\"></span>e 1<span class=\"_ _b\"></span>1 </span>L\u00f8n<span class=\"_ _3\"></span>nsk<span class=\"_ _b\"></span>o<span class=\"_ _3\"></span>stnader<span class=\"_ _3\"></span> P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>L\u00f8nn omfatter alle typer<span class=\"_ _8\"></span> godtgj\u00f8relser til egne<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ansatte i konsernet og k<span class=\"_ _8\"></span>ostnadsf\u00f8res<span class=\"_ _8\"></span> n\u00e5r den opptjenes. Or<span class=\"_ _8\"></span>din\u00e6r l\u00f8nn kan v\u00e6re b\u00e5de fastl\u00f8nn og timebasert l\u00f8nn og opptjenes og utbetales l\u00f8pende.<span class=\"_ _b\"></span> Feriel\u00f8nn opptjenes p\u00e5<span class=\"_ _8\"></span> basis av<span class=\"_ _b\"></span> ordin\u00e6r l\u00f8nn <span class=\"_ _b\"></span>og utbetales normalt i feriem\u00e5nedene<span class=\"_ _8\"></span>  <span class=\"_ _5\"></span>etterf\u00f8lgende \u00e5r<span class=\"_ _b\"></span>. Eventuelle bonuser<span class=\"_ _b\"></span> opptjenes <span class=\"_ _b\"></span>og beregnes p\u00e5 bak<span class=\"_ _b\"></span>grunn av ulike resultat<span class=\"_ _3\"></span>m\u00e5l, og utbetales etterskuddsvis.<span class=\"_ _8\"></span> Arbeidsgiveravgift beregnes<span class=\"_ _8\"></span> og kostnadsf\u00f8r<span class=\"_ _8\"></span>es for<span class=\"_ _b\"></span> alle <span class=\"_ _8\"></span>l\u00f8nnsr<span class=\"_ _8\"></span>elaterte<span class=\"_ _b\"></span> kostnader<span class=\"_ _b\"></span> og betales normalt <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>tersk<span class=\"_ _8\"></span>uddsvis annenhver<span class=\"_ _8\"></span> m\u00e5ned. P<span class=\"_ _8\"></span>ensjoner opptjenes<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>henhold til egne<span class=\"_ _8\"></span> regler<span class=\"_ _b\"></span>, se note 12.<span class=\"_ _b\"></span> \u00d8vrige l\u00f8nnskostnader<span class=\"_ _8\"></span> omfatter i hovedsak godtgj\u00f8relse<span class=\"_ _8\"></span> til styret, og opptjenes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>l\u00f8pende<span class=\"_ _8\"></span> ut fra egne<span class=\"_ _8\"></span> av<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> godkjent av generalforsamlingen.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Orkla \u00f8nsk<span class=\"_ _b\"></span>er \u00e5 v\u00e6re<span class=\"_ _b\"></span> en <span class=\"_ _3\"></span>attraktiv<span class=\"_ _8\"></span> arbeidsgiver med gode arbeidsforhold og <span class=\"_ _3\"></span>rettfer<span class=\"_ _8\"></span>dige og k<span class=\"_ _8\"></span>onkurransedyktige<span class=\"_ _8\"></span> betingelser <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> alle ansatte. L\u00f8nnsfastsettelsen <span class=\"_ _8\"></span>skjer lok<span class=\"_ _8\"></span>alt basert p\u00e5<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>onsernets overor<span class=\"_ _8\"></span>dnede retningslinjer<span class=\"_ _8\"></span> og ved hjelp av eksterne<span class=\"_ _b\"></span> verkt\u00f8y for benchmarking <span class=\"ws2\"> </span>av l\u00f8nn og betingelser<span class=\"_ _8\"></span>. Alle<span class=\"_ _8\"></span> heltidsansatte skal som et minimum, motta l\u00f8nn og tilleggsgoder <span class=\"ws2\"> </span>som er tilstr<span class=\"_ _8\"></span>ekkelige<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> dekk<span class=\"_ _8\"></span>e deres<span class=\"_ _b\"></span> grunnleggende behov.Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _28e\"> </span>2022<span class=\"_ _38\"> </span>2021L\u00f8nn<span class=\"_ _28f\"> </span><span class=\"wse\">(7 832)<span class=\"_ _160\"> </span>(7<span class=\"_ _b\"></span> 279)</span>Arbeidsgiveravgift<span class=\"_ _244\"> </span><span class=\"wse\">(1 328)<span class=\"_ _1bc\"> </span>(1 266)</span>1P<span class=\"_ _b\"></span>ensjonskostnader(553<span class=\"_ _b\"></span>)<span class=\"_ _84\"> </span>(526)\u00d8vrige godtgj\u00f8r<span class=\"_ _b\"></span>elser mv.<span class=\"_ _c1\"> </span><span class=\"ws2\">(4<span class=\"_ _b\"></span>7)<span class=\"_ _80\"> </span>(52)</span>L\u00f8nnsk<span class=\"_ _8\"></span>ostnader<span class=\"_ _290\"> </span><span class=\"wse\">(9 760)<span class=\"_ _155\"> </span><span class=\"ws29\">(9 123<span class=\"_ _b\"></span>)</span></span>Gjennomsnittlig antall \u00e5rsverk<span class=\"_ _26e\"> </span><span class=\"wse\">20 098<span class=\"_ _1b2\"> </span></span><span class=\"ls11\">20 07<span class=\"_ _8\"></span>4</span>1 <span class=\"_ _77\"> </span>P<span class=\"_ _8\"></span>ensjonskostnader<span class=\"_ _b\"></span> er n\u00e6rmer<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>omtalt i note<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>12.Godtgj\u00f8<span class=\"_ _8\"></span>relse t<span class=\"_ _8\"></span>il leden<span class=\"_ _8\"></span>de ansatte<span class=\"ff2 fc3\"> </span>Orklas leder<span class=\"_ _b\"></span>gruppe har hatt <span class=\"_ _b\"></span>f\u00f8lgende <span class=\"_ _b\"></span>opptjening av godtgj\u00f8r<span class=\"_ _b\"></span>else i l\u00f8pet av<span class=\"_ _b\"></span> \u00e5ret: 2022Utbetalt bonus<span class=\"_ _8\"></span> <span class=\"_ _291\"></span> T<span class=\"_ _b\"></span>otal utbetalt <span class=\"_ _291\"></span> Tildelt <span class=\"_ _5\"></span> Opptjent <span class=\"_ _5\"></span> Utbetalt l\u00f8nn og <span class=\"_ _3c\"></span><span class=\"ws2\"> </span>og andre<span class=\"_ _8\"></span> <span class=\"_ _291\"></span> l\u00f8nn og <span class=\"_ _291\"></span><span class=\"ws2\"> </span>Opptjent <span class=\"_ _5\"></span> langtids -<span class=\"ws2\"> </span>pensjons- Sum opptjent <span class=\"_ _291\"></span><span class=\"ws2\"> </span>Bel\u00f8p i <span class=\"_ _b\"></span>1 000 NOKferiepengergodtgj\u00f8relsergodtgj\u00f8relser\u00e5rsbonusinsentiv (L<span class=\"_ _f\"></span>TI)k<span class=\"_ _8\"></span>ostnadog tildelt1Godtgj\u00f8relse<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>onsernsjef7 882<span class=\"_ _1a6\"> </span><span class=\"ws2\">171<span class=\"_ _1e0\"> </span></span>8 053<span class=\"_ _15f\"> </span><span class=\"ws2\">0<span class=\"_ _e2\"> </span>0<span class=\"_ _1c3\"> </span></span>1 988<span class=\"_ _1c3\"> </span>1 988Godtgj\u00f8relse<span class=\"_ _b\"></span> til \u00f8vrige medlemmer i Orklas ledergruppe<span class=\"_ _1ae\"> </span><span class=\"ls11 ws2\">2<span class=\"_ _3\"></span>3 824<span class=\"_ _224\"> </span></span><span class=\"wse\">9 948<span class=\"_ _236\"> </span>33 772<span class=\"_ _15d\"> </span><span class=\"ws25\">3 103<span class=\"_ _224\"> </span></span>4 560<span class=\"_ _1e0\"> </span>5 583<span class=\"_ _113\"> </span><span class=\"ls11 ws2\">1<span class=\"_ _3\"></span>3 246</span></span>1 <span class=\"_ _75\"> </span>K<span class=\"_ _b\"></span>onsernsjef Nils K.<span class=\"_ _8\"></span> Selte <span class=\"_ _b\"></span>tiltr\u00e5dte <span class=\"_ _8\"></span>11. april <span class=\"_ _8\"></span>2022.2021Utbetalt bonus<span class=\"_ _8\"></span> <span class=\"_ _291\"></span> T<span class=\"_ _b\"></span>otal utbetalt <span class=\"_ _291\"></span> Tildelt <span class=\"_ _5\"></span> Opptjent <span class=\"_ _5\"></span> Utbetalt l\u00f8nn og <span class=\"_ _291\"></span><span class=\"ws2\"> </span>og andre<span class=\"_ _8\"></span> <span class=\"_ _291\"></span> l\u00f8nn og <span class=\"_ _291\"></span><span class=\"ws2\"> </span>Opptjent <span class=\"_ _5\"></span> langtids -<span class=\"ws2\"> </span>pensjons- Sum opptjent <span class=\"_ _291\"></span><span class=\"ws2\"> </span>Bel\u00f8p i <span class=\"_ _b\"></span>1 000 NOKferiepengergodtgj\u00f8relsergodtgj\u00f8relser\u00e5rsbonusinsentiv (L<span class=\"_ _f\"></span>TI)k<span class=\"_ _8\"></span>ostnadog tildeltGodtgj\u00f8relse<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>onsernsjef<span class=\"_ _1b3\"> </span><span class=\"wse\">8 504<span class=\"_ _c8\"> </span>3 870<span class=\"_ _1b8\"> </span>12 37<span class=\"_ _b\"></span>4<span class=\"_ _224\"> </span>2 999<span class=\"_ _160\"> </span><span class=\"wsc\">2 451<span class=\"_ _6c\"> </span></span>1 757<span class=\"_ _1b4\"> </span><span class=\"ls13 ws22\">7 20<span class=\"_ _3\"></span>7</span></span>Godtgj\u00f8relse<span class=\"_ _b\"></span> til \u00f8vrige medlemmer i Orklas ledergruppe<span class=\"_ _160\"> </span><span class=\"wse\">27<span class=\"_ _b\"></span> 264<span class=\"_ _15b\"> </span>16 639<span class=\"_ _7e\"> </span>43 903<span class=\"_ _224\"> </span>9 764<span class=\"_ _c8\"> </span>7 760<span class=\"_ _224\"> </span>5 932<span class=\"_ _50\"> </span><span class=\"wsc\">23 456</span></span>Orklas ledergruppe<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har til sammen 680.692 aksjeopsjoner<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i Orkla<span class=\"_ _8\"></span> A<span class=\"_ _8\"></span>SA<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember 2022. Det er ikk<span class=\"_ _b\"></span>e tildelt aksjeopsjoner<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>onsernsjefen siden han ble ansatt i <span class=\"_ _b\"></span>2022. Informasjon <span class=\"_ _b\"></span>om opsjonsordningen <span class=\"_ _b\"></span>er gitt i avsnittet <span class=\"_ _b\"></span>\u00abAksjebaserte insentivordninger\u00bb<span class=\"_ _b\"></span> i denne<span class=\"_ _b\"></span> noten.Det er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>betalt ut en total <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ompensasjon <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> total <span class=\"_ _3\"></span>21,3<span class=\"_ _8\"></span> mill. kroner til tidligere<span class=\"_ _b\"></span> k<span class=\"_ _b\"></span>onsernsjef Jaan Iv<span class=\"_ _b\"></span>ar Semlitsch, hvor<span class=\"_ _b\"></span>av 5,<span class=\"_ _b\"></span>1 mill. kroner<span class=\"_ _b\"></span> vedr\u00f8rer<span class=\"_ _b\"></span> endelig oppgj\u00f8r av<span class=\"_ _b\"></span> opptjente<span class=\"_ _b\"></span> pensjonsrettigheter knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til pensjonsordning for<span class=\"_ _b\"></span> l\u00f8nn over <span class=\"_ _b\"></span>12G. Til \u00f8vrige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>medlemmer i Orklas ledergruppe<span class=\"_ _8\"></span> som har sluttet i Orklak<span class=\"_ _b\"></span>onsernet i 2022,<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> det betalt ut<span class=\"_ _b\"></span> en total k<span class=\"_ _b\"></span>ompensasjon p\u00e5 <span class=\"_ _b\"></span>8,2 mill. kroner<span class=\"_ _f\"></span>. I 2021 ble<span class=\"_ _b\"></span> det <span class=\"_ _b\"></span>tilsvarende<span class=\"_ _8\"></span> utbetalt <span class=\"_ _b\"></span>18,1 mill.<span class=\"_ _8\"></span> kroner<span class=\"_ _f\"></span>. Godtgj\u00f8relse<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>ledende ansatte og styremedlemmer<span class=\"_ _b\"></span> er yt<span class=\"_ _3\"></span>terliger<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>edegjort for<span class=\"_ _b\"></span> i \u00abL\u00f8nn <span class=\"_ _b\"></span>og godtgj\u00f8relser<span class=\"_ _b\"></span> for ledende<span class=\"_ _b\"></span> personer\u00bb p\u00e5<span class=\"_ _b\"></span> side<span class=\"_ _b\"></span> 58 i denne<span class=\"_ _b\"></span> rapporten.Aks<span class=\"_ _8\"></span>jebaser<span class=\"_ _3\"></span>te in<span class=\"_ _8\"></span>sentivor<span class=\"_ _8\"></span>dninger<span class=\"ff2 fc3 ls2 ws2\"> </span>Opsjonsordning<span class=\"ff2 ls2 ws2\"> </span>Orkla innf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> i 2020<span class=\"_ _8\"></span> en langtidsinsentivor<span class=\"_ _8\"></span>dning (L<span class=\"_ _d\"></span>TI-ordning) basert p\u00e5 aksjeopsjoner<span class=\"_ _b\"></span> til erstatning for den tidligere<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ontantbaser<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>L<span class=\"_ _d\"></span>TI-ordningen. Tildeling av opsjoner etter<span class=\"_ _b\"></span> denne ordningen vil skje<span class=\"_ _b\"></span> \u00e9n gang <span class=\"_ _3\"></span>pr<span class=\"_ _b\"></span>. \u00e5r og det<span class=\"_ _8\"></span> er for<span class=\"_ _b\"></span>etat<span class=\"_ _3\"></span>t tildeling i 2021 og <span class=\"_ _3\"></span>2022.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>I \u00abL\u00f8nn og godtgj\u00f8r<span class=\"_ _8\"></span>elser<span class=\"_ _8\"></span> for ledende personer\u00bb<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5 side<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>58<span class=\"_ _8\"></span> gis<span class=\"_ _8\"></span> det yt<span class=\"_ _3\"></span>terliger<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>inf<span class=\"_ _8\"></span>ormasjon kny<span class=\"_ _3\"></span>ttet til <span class=\"_ _3\"></span>kriterier<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or tildeling samt tildeling til ledende ansatte. Den \u00e5rlige tildelingen vil skje med basis i <span class=\"_ _3\"></span>aksjek<span class=\"_ _8\"></span>urs<span class=\"_ _8\"></span> dagen etter general-forsamling.<span class=\"_ _b\"></span> Den samlede <span class=\"_ _b\"></span>opsjonstildelingen for<span class=\"_ _b\"></span> \u00e5ret kan ut\u00f8ves<span class=\"_ _b\"></span> med 20 % etter <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>t \u00e5r<span class=\"_ _b\"></span> (transje <span class=\"_ _b\"></span>1), nye<span class=\"_ _b\"></span> 20 % <span class=\"_ _8\"></span>etter <span class=\"_ _b\"></span>to \u00e5r<span class=\"_ _8\"></span> (transje<span class=\"_ _8\"></span> 2),<span class=\"_ _b\"></span> og <span class=\"_ _8\"></span>de r<span class=\"_ _8\"></span>esterende<span class=\"_ _b\"></span> 60 % <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>tre<span class=\"_ _8\"></span> \u00e5r<span class=\"_ _8\"></span> (transje<span class=\"_ _8\"></span> 3<span class=\"_ _b\"></span>).<span class=\"_ _8\"></span> For <span class=\"_ _b\"></span>Orklas ledergruppe<span class=\"_ _b\"></span> kan imidlertid ikke<span class=\"_ _b\"></span> noen opsjoner<span class=\"_ _b\"></span> ut\u00f8ves f<span class=\"_ _b\"></span>\u00f8r etter<span class=\"_ _b\"></span> tre<span class=\"_ _b\"></span> \u00e5r (som tr<span class=\"_ _b\"></span>ansje 3<span class=\"_ _b\"></span>). Siste<span class=\"_ _b\"></span> ut\u00f8velse kan senest skje<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fem \u00e5r etter<span class=\"_ _8\"></span> tildeling.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Innl\u00f8sningsk<span class=\"_ _8\"></span>urs<span class=\"_ _8\"></span> settes til markedsk<span class=\"_ _8\"></span>urs<span class=\"_ _8\"></span> p\u00e5 <span class=\"_ _b\"></span>tildelingstidspunktet med en <span class=\"_ _b\"></span>\u00f8king p\u00e5 3<span class=\"_ _b\"></span> % p.a. i opptjeningsperioden.<span class=\"_ _b\"></span> Innl\u00f8sningskursen justeres<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> utby<span class=\"_ _3\"></span>tte. <span class=\"_ _8\"></span>V<span class=\"_ _b\"></span>ed eventuell <span class=\"_ _8\"></span>fratredelse<span class=\"_ _b\"></span> bor<span class=\"_ _3\"></span>tfaller<span class=\"_ _b\"></span> alle opsjoner<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e er<span class=\"_ _8\"></span> ut\u00f8vd.Oversikt <span class=\"_ _b\"></span>over utvikling av utest\u00e5ende<span class=\"_ _b\"></span> opsjoner<span class=\"_ _b\"></span> 2022<span class=\"_ _22b\"> </span>2021Antall<span class=\"_ _1ce\"> </span>AntallUtest\u00e5ende opsjoner<span class=\"_ _b\"></span> 1.1.<span class=\"_ _26b\"> </span><span class=\"wse\">3<span class=\"_ _8\"></span> 854 529<span class=\"_ _11b\"> </span><span class=\"ws2\">0</span></span>Tildelinger<span class=\"_ _292\"> </span><span class=\"ws25\">2 980 120<span class=\"_ _a5\"> </span><span class=\"wse\">3 95<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span> 529</span></span>Innl\u00f8sninger<span class=\"_ _a6\"> </span>0<span class=\"_ _11b\"> </span>0T<span class=\"_ _b\"></span>ermineringer<span class=\"_ _10b\"> </span><span class=\"wse\">(355 838)<span class=\"_ _23a\"> </span>(103 000)</span>Utest\u00e5ende opsjoner<span class=\"_ _b\"></span> 31.12.<span class=\"_ _266\"> </span>6 478<span class=\"_ _8\"></span> 811<span class=\"_ _1a4\"> </span><span class=\"wse\">3 854 529</span>Herav<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innl\u00f8sbare<span class=\"_ _8\"></span> opsjoner<span class=\"_ _8\"></span> 31.12.<span class=\"_ _183\"> </span>604<span class=\"_ _8\"></span> 429<span class=\"_ _11b\"> </span><span class=\"ws2\">0</span>Beregning av<span class=\"_ _b\"></span> opsjonsverdi Opsjonsverdi beregnes<span class=\"_ _b\"></span> i henhold til Black-Scholes<span class=\"_ _b\"></span> modellen. I <span class=\"_ _b\"></span>tabellen under fremg\u00e5r<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>hvilk<span class=\"_ _b\"></span>e forutsetninger<span class=\"_ _8\"></span> som er<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>lagt<span class=\"_ _8\"></span> til grunn.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Innl\u00f8sningsk<span class=\"_ _8\"></span>urs<span class=\"_ _8\"></span> ved ut\u00f8velse <span class=\"_ _b\"></span>skal justeres<span class=\"_ _b\"></span> for utbetalt<span class=\"_ _b\"></span> utby<span class=\"_ _3\"></span>tte fr<span class=\"_ _8\"></span>em <span class=\"_ _8\"></span>til ut\u00f8velse. 2022   <span class=\"_ _a6\"> </span><span class=\"ws2\">2021</span>T<span class=\"_ _b\"></span>ransje 1<span class=\"_ _155\"> </span>T<span class=\"_ _b\"></span>ransje 2<span class=\"_ _155\"> </span>T<span class=\"_ _b\"></span>ransje 3<span class=\"_ _1a\"> </span>Tr<span class=\"_ _8\"></span>ansje 1<span class=\"_ _155\"> </span><span class=\"ws3\">T<span class=\"_ _b\"></span>ransje 2<span class=\"_ _145\"> </span>Tr<span class=\"_ _8\"></span>ansje 3</span>Antall opsjoner<span class=\"_ _26\"> </span><span class=\"wse\">506 396<span class=\"_ _b3\"> </span>506 396<span class=\"_ _23a\"> </span>1 938 325<span class=\"_ _25c\"> </span></span>604 429<span class=\"_ _1b8\"> </span>604 429<span class=\"_ _23a\"> </span><span class=\"wse\">2 318 836</span>Forventet tid til <span class=\"_ _3\"></span>ut\u00f8velse<span class=\"_ _8\"></span> (\u00e5r)<span class=\"_ _211\"> </span><span class=\"ws2\">2<span class=\"_ _f6\"> </span>3<span class=\"_ _22d\"> </span>4<span class=\"_ _293\"> </span>1<span class=\"_ _f6\"> </span>2<span class=\"_ _ef\"> </span>3</span>Risik<span class=\"_ _b\"></span>ofri rente (%)<span class=\"_ _d1\"> </span>2,68<span class=\"_ _88\"> </span>2,68<span class=\"_ _8e\"> </span>2,68<span class=\"_ _8f\"> </span>0,51<span class=\"_ _8d\"> </span>0,75<span class=\"_ _8e\"> </span>0,93V<span class=\"_ _b\"></span>olatilitet (%)<span class=\"_ _294\"> </span>20,45<span class=\"_ _67\"> </span>20,45<span class=\"_ _67\"> </span>20,45<span class=\"_ _1c2\"> </span>19,11<span class=\"_ _85\"> </span>23,12<span class=\"_ _1b1\"> </span>22,5<span class=\"_ _8\"></span>7Innl\u00f8sningskurs<span class=\"_ _b\"></span> ved tildeling <span class=\"_ _3\"></span>(NOK)<span class=\"_ _295\"> </span><span class=\"ws2\">75,18<span class=\"_ _91\"> </span>75,18<span class=\"_ _171\"> </span>75,18<span class=\"_ _67\"> </span>82,06<span class=\"_ _f0\"> </span>82,06<span class=\"_ _f0\"> </span>82,06</span>Innl\u00f8sningskurs<span class=\"_ _b\"></span> ved f\u00f8rste<span class=\"_ _b\"></span> mulige ut\u00f8velse <span class=\"_ _b\"></span><span class=\"ls2\"> </span>77<span class=\"_ _b\"></span>,44<span class=\"_ _1b1\"> </span><span class=\"ls2 ws2\">79,<span class=\"_ _b\"></span>76<span class=\"_ _91\"> </span>82,15<span class=\"_ _85\"> </span>81,52<span class=\"_ _67\"> </span>84,06<span class=\"_ _f0\"> </span>86,67</span>ekskl.<span class=\"_ _b\"></span> fremtidig utbyttejustering (NOK)V<span class=\"_ _b\"></span>eid gj<span class=\"_ _8\"></span>ennom<span class=\"_ _8\"></span>snittli<span class=\"_ _8\"></span>g gje<span class=\"_ _8\"></span>nv\u00e6<span class=\"_ _8\"></span>ren<span class=\"_ _8\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or<span class=\"_ _3\"></span>ventet<span class=\"_ _8\"></span> tid til ut\u00f8velse for<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>utest\u00e5ende<span class=\"_ _b\"></span> opsjoner pr<span class=\"_ _b\"></span>. 31. desember<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>2022<span class=\"_ _8\"></span> er 2,9 \u00e5r<span class=\"_ _b\"></span>.Opsjonenes p\u00e5virkning p\u00e5<span class=\"_ _b\"></span> regnskapet Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Opptjening av opsjoner<span class=\"_ _23e\"> </span><span class=\"ws2\">32<span class=\"_ _91\"> </span>13</span>Endring avsetning arbeidsgiveravgift<span class=\"_ _1d\"> </span>(0,3<span class=\"_ _b\"></span>)<span class=\"_ _1b2\"> </span>0,3Netto opsjonsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _a1\"> </span><span class=\"ws2\">32<span class=\"_ _171\"> </span>13</span>Gjeld (arbeidsgiveravgift)<span class=\"_ _296\"> </span>0<span class=\"_ _1c8\"> </span>0,3K<span class=\"_ _b\"></span>ontantbaser<span class=\"_ _3\"></span>t L<span class=\"_ _d\"></span>TI-ordning (<span class=\"_ _b\"></span>ordning frem <span class=\"_ _b\"></span>til 2020) Utbetaling fra<span class=\"_ _b\"></span> L<span class=\"_ _f\"></span>TI-or<span class=\"_ _8\"></span>dningen i 2022 <span class=\"_ _b\"></span>er i henhold <span class=\"_ _b\"></span>til den tidliger<span class=\"_ _b\"></span>e k<span class=\"_ _b\"></span>ontant-baserte ordningen.<span class=\"_ _b\"></span> Tildeling til deltagerne i den tidligere<span class=\"_ _b\"></span> ordningen <span class=\"_ _3\"></span>ble<span class=\"_ _8\"></span> gjort siste gang i mai <span class=\"_ _3\"></span>2020,<span class=\"_ _8\"></span> og utbetaling skjer med 1/3 etter 24<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>m\u00e5neder<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>1/3 etter 36 m\u00e5neder<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>1/3 etter <span class=\"_ _b\"></span>48 m\u00e5neder<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>Tildelt bel\u00f8p<span class=\"_ _b\"></span> reguleres med utviklingen i Orklas aksjek<span class=\"_ _b\"></span>urs fra dagen etter<span class=\"_ _b\"></span> generalforsamling og frem til utbetaling.Aksjer<span class=\"_ _b\"></span> med rabatt til ansatte Konsernet<span class=\"_ _b\"></span> har i flere<span class=\"_ _b\"></span> \u00e5r <span class=\"_ _b\"></span>gjennomf\u00f8rt en <span class=\"_ _b\"></span>ordning hvor <span class=\"_ _b\"></span>de ansatte <span class=\"_ _8\"></span>f\u00e5r anledning til \u00e5 kj\u00f8pe<span class=\"_ _b\"></span> et begr<span class=\"_ _b\"></span>enset antall aksjer<span class=\"_ _b\"></span> med en rabatt i f<span class=\"_ _b\"></span>orhold til b\u00f8rskurs.<span class=\"_ _b\"></span> For 2022 ble det<span class=\"_ _b\"></span> tilbudt tre ulik<span class=\"_ _b\"></span>e kj\u00f8psalternativer: <span class=\"_ _3\"></span>30.000,<span class=\"_ _8\"></span> 15.000<span class=\"_ _8\"></span> og 10.000 NOK (bel\u00f8p<span class=\"_ _b\"></span> f\u00f8r<span class=\"_ _b\"></span> rabatt). Rabatten var<span class=\"_ _b\"></span> 15<span class=\"_ _b\"></span> % i forhold til b\u00f8rsk<span class=\"_ _b\"></span>urs i 2022.<span class=\"_ _b\"></span> Bindingstiden for<span class=\"_ _b\"></span> kj\u00f8pte ak<span class=\"_ _b\"></span>sjer er<span class=\"_ _b\"></span> tre<span class=\"_ _b\"></span> \u00e5r<span class=\"_ _b\"></span>. K<span class=\"_ _b\"></span>ostnadene for<span class=\"_ _b\"></span> aksjespareor<span class=\"_ _b\"></span>dningen i 2022 var<span class=\"_ _b\"></span> ca. 8 mill. kroner<span class=\"_ _b\"></span>.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Opsjoner til ledende ansatte verdsettes<span class=\"_ _8\"></span> baser<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> p\u00e5 opsjonens virk<span class=\"_ _b\"></span>elige verdi p\u00e5 tildelingstidspunktet. <span class=\"_ _b\"></span>Ved <span class=\"_ _8\"></span>verdsettelse benyttes Black-Scholes<span class=\"_ _b\"></span> modellen. Kostnaden <span class=\"_ _8\"></span>ved opsjonen periodiseres over<span class=\"_ _8\"></span> den periode de ansatte opptjener rett til \u00e5 motta opsjonene. Opsjonsk<span class=\"_ _8\"></span>ostnadene k<span class=\"_ _b\"></span>ostnadsf\u00f8res <span class=\"_ _b\"></span>som l\u00f8nn med motpost i egenkapitalen.<span class=\"_ _8\"></span> Arbeidsgiver<span class=\"_ _8\"></span>avgift p\u00e5 ak<span class=\"_ _b\"></span>sjeopsjonsordninger relatert <span class=\"_ _8\"></span>til diff<span class=\"_ _8\"></span>eransen mellom utstedelseskurs<span class=\"_ _8\"></span> og mark<span class=\"_ _b\"></span>edspris p\u00e5 aksjen ved \u00e5rets<span class=\"_ _8\"></span> slutt, er avsatt i forhold til <span class=\"_ _3\"></span>hv<span class=\"_ _8\"></span>a som er<span class=\"_ _8\"></span> opptjent.Salg av ak<span class=\"_ _b\"></span>sjer til ansatte <span class=\"_ _b\"></span>til under markedsver<span class=\"_ _8\"></span>di regnskapsf<span class=\"_ _8\"></span>\u00f8res<span class=\"_ _8\"></span> ved at <span class=\"_ _b\"></span>differansen mellom  mark<span class=\"_ _8\"></span>edsverdi p\u00e5 ak<span class=\"_ _b\"></span>sjene og kj\u00f8pspris<span class=\"_ _b\"></span> blir l\u00f8nnskostnad.Orkla har tidliger<span class=\"_ _8\"></span>e hatt en L<span class=\"_ _f\"></span>TI-ordning <span class=\"_ _3\"></span>hvor<span class=\"_ _8\"></span> siste tildeling skjedde<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> generalforsamlingen i 2020. Kostnadene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyttet til ordningen kostnadsf\u00f8res<span class=\"_ _b\"></span> over opptjeningstiden.                   Norge<span class=\"_ _1a1\"> </span>           Sverige2022<span class=\"_ _ee\"> </span>2021<span class=\"_ _4c\"> </span>2022<span class=\"_ _1c5\"> </span>2021Disk<span class=\"_ _b\"></span>onteringsrente<span class=\"_ _12a\"> </span>3,4\u20133,8 %<span class=\"_ _298\"> </span>1,95\u20131,97<span class=\"_ _b\"></span> %<span class=\"_ _75\"> </span><span class=\"ls2 ws2\">4,0 %<span class=\"_ _5f\"> </span><span class=\"ls18 ws1d\">1<span class=\"_ _3\"></span>,7 %</span></span>Fremtidig l\u00f8nnsregulering<span class=\"_ _b0\"> </span>3,5 %<span class=\"_ _15b\"> </span>2,5 %<span class=\"_ _75\"> </span>2,8 %<span class=\"_ _12c\"> </span><span class=\"ls18 ws1d\">2<span class=\"_ _3\"></span>,7 %</span>1G-regulering3,5 %<span class=\"_ _113\"> </span>2,5 %<span class=\"_ _55\"> </span>2,8 %<span class=\"_ _115\"> </span><span class=\"ls18 ws1d\">2<span class=\"_ _3\"></span>,7 %</span>P<span class=\"_ _b\"></span>ensjonsregulering<span class=\"_ _260\"> </span><span class=\"ls18 ws1d\">1<span class=\"_ _3\"></span>,7 %<span class=\"_ _1d0\"> </span></span>1,0 %<span class=\"_ _1a3\"> </span>2,1 %<span class=\"_ _166\"> </span>2,0 %Frivillig avgang/turnover<span class=\"_ _15e\"> </span>0\u20135 %<span class=\"_ _58\"> </span>0\u20135 %<span class=\"_ _55\"> </span>3,0<span class=\"_ _8\"></span> %<span class=\"_ _15c\"> </span>3,0 %Forventet gjennomsnittlig <span class=\"_ _3\"></span><span class=\"ws2\"> </span>gjenv\u00e6rende<span class=\"_ _b\"></span> opptjeningstid <span class=\"_ _3\"></span>(\u00e5r)5,35,811,211,<span class=\"_ _b\"></span>71 <span class=\"_ _75\"> </span><span class=\"wsf\">1G<span class=\"_ _b\"></span> er pr.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>31.<span class=\"_ _b\"></span> desember 2022 NOK 111.477<span class=\"_ _b\"></span>.</span>Sammensetning av netto<span class=\"_ _b\"></span> pensjonskostnaderBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Innskuddsplaner<span class=\"_ _270\"> </span>(521)<span class=\"_ _208\"> </span>(456)N\u00e5verdi av<span class=\"_ _b\"></span> pensjonsopptjening  (33<span class=\"_ _b\"></span>)<span class=\"_ _1d0\"> </span>(69)(inkl. arbeidsgiver<span class=\"_ _b\"></span>avgift)1Oppgj\u00f8r pensjonsplaner(11)<span class=\"_ _152\"> </span>(5)P<span class=\"_ _b\"></span>ensjonskostnader<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f\u00f8rt som l\u00f8nnsk<span class=\"_ _8\"></span>ostnader<span class=\"_ _d8\"> </span><span class=\"ws2\">(565)<span class=\"_ _58\"> </span>(530)</span>2Rentek<span class=\"_ _b\"></span>ostnad av pensjonsforpliktelsen6<span class=\"_ _1b4\"> </span>(64)Forventet avkastning p\u00e5 pensjonsmidler<span class=\"_ _299\"> </span>7<span class=\"_ _1a6\"> </span>3P<span class=\"_ _b\"></span>ensjonskostnader<span class=\"_ _b\"></span> f\u00f8rt som finansk<span class=\"_ _b\"></span>ostnader<span class=\"_ _d9\"> </span><span class=\"ws2\">13<span class=\"_ _cb\"> </span>(61)</span>Netto pensjonsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _267\"> </span>(552)<span class=\"_ _50\"> </span>(591)1 <span class=\"_ _75\"> </span>Gjelder<span class=\"_ _b\"></span> i hovedsak omstrukturering i <span class=\"_ _b\"></span>Orkla A<span class=\"_ _b\"></span>SA <span class=\"_ _8\"></span>samt <span class=\"_ _8\"></span>omdanning av pensjonsordning i  LG<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Harris og er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>presentert som <span class=\"_ _8\"></span>\u00abAndre k<span class=\"_ _8\"></span>ostnader\u00bb.2 <span class=\"_ _170\"> </span>Den positive rentek<span class=\"_ _b\"></span>ostnaden skyldes i all hovedsak<span class=\"_ _b\"></span> den negative avk<span class=\"_ _8\"></span>astningen p\u00e5 l\u00f8nn <span class=\"_ _8\"></span>over <span class=\"_ _b\"></span>12G ordningene<span class=\"_ _8\"></span> i de<span class=\"_ _8\"></span> norsk<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>selskapene, hvilk<span class=\"_ _8\"></span>et rapporteres<span class=\"_ _b\"></span> som positiv rente<span class=\"_ _b\"></span> i de ber\u00f8rte<span class=\"_ _8\"></span> selsk<span class=\"_ _8\"></span>apene.Sammensetning av netto<span class=\"_ _b\"></span> pensjonsforpliktelser pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _b\"></span>12. Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Brutto pensjonsforpliktelser fondsbaserte<span class=\"_ _b\"></span> ordninger<span class=\"_ _36\"> </span><span class=\"ls2 ws2\">(437)<span class=\"_ _7e\"> </span>(616)</span>P<span class=\"_ _b\"></span>ensjonsmidler (virkelig ver<span class=\"_ _b\"></span>di)<span class=\"_ _25f\"> </span><span class=\"ws2\">437<span class=\"_ _160\"> </span>616</span>Faktisk netto<span class=\"_ _b\"></span> pensjonsforpliktelse<span class=\"_ _2a2\"> </span>0<span class=\"_ _1a6\"> </span>0P<span class=\"_ _b\"></span>ensjonsforpliktelser som dekk<span class=\"_ _b\"></span>es over<span class=\"_ _b\"></span> drift<span class=\"_ _f8\"> </span><span class=\"wse\">(1 832)<span class=\"_ _37\"> </span></span>(2 408)Balansef\u00f8rte netto<span class=\"_ _b\"></span> pensjonsforpliktelser<span class=\"_ _1c4\"> </span><span class=\"wse\">(1 832)<span class=\"_ _37\"> </span><span class=\"wsc\">(2 408)</span></span>Balansef\u00f8rte pensjonsf<span class=\"_ _b\"></span>orpliktelser<span class=\"_ _6d\"> </span><span class=\"wse\">(1 868)<span class=\"_ _37\"> </span><span class=\"wsc\">(2 447)</span></span>Balansef\u00f8rte pensjonsmidler<span class=\"_ _bb\"> </span>36<span class=\"_ _1af\"> </span>39Endring i brutto pensjonsforpliktelser<span class=\"_ _b\"></span> i l\u00f8pet av \u00e5r<span class=\"_ _b\"></span>etBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Brutto pensjonsforpliktelser 1.<span class=\"_ _b\"></span>1. <span class=\"_ _107\"> </span><span class=\"wse\">(3 02<span class=\"_ _8\"></span>4)<span class=\"_ _135\"> </span>(3 091)</span>N\u00e5verdi av<span class=\"_ _b\"></span> pensjonsopptjening  (33<span class=\"_ _b\"></span>)<span class=\"_ _1d0\"> </span>(69)(inkl. arbeidsgiver<span class=\"_ _b\"></span>avgift)Rentek<span class=\"_ _b\"></span>ostnad av forpliktelsene<span class=\"_ _21a\"> </span><span class=\"ws2\">6<span class=\"_ _1b4\"> </span>(64)</span>Estimatavvik f\u00f8rt mot totalresultatet<span class=\"_ _169\"> </span><span class=\"ws2\">605<span class=\"_ _1b1\"> </span>85</span>1Oppkj\u00f8p/<span class=\"_ _b\"></span>salg <span class=\"_ _3\"></span>av virk<span class=\"_ _b\"></span>somhet-<span class=\"_ _13f\"> </span>(107)2A<span class=\"_ _b\"></span>vkortning/<span class=\"_ _f\"></span>oppgj\u00f8r pensjonsplaner(<span class=\"_ _3\"></span>3)<span class=\"_ _1b0\"> </span>(<span class=\"_ _3\"></span>3)Utbetalinger i l\u00f8pet<span class=\"_ _b\"></span> av \u00e5ret<span class=\"_ _92\"> </span>140<span class=\"_ _1b2\"> </span>115V<span class=\"_ _b\"></span>alutaeffekt<span class=\"_ _a0\"> </span>40<span class=\"_ _1b2\"> </span>110Brutto pensjonsforpliktelser<span class=\"_ _b\"></span> 31.12.<span class=\"_ _108\"> </span>(2 269)<span class=\"_ _77\"> </span>(3 024)1 <span class=\"_ _75\"> </span>Gjelder<span class=\"_ _b\"></span> pensjon i selskapet Hans<span class=\"_ _8\"></span> Kaspar<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>oppkj\u00f8pt i 2021 (se note<span class=\"_ _b\"></span> 5).2 <span class=\"_ _14d\"> </span>Gjelder i hovedsak k<span class=\"_ _b\"></span>ostnader knyttet til omdanning av<span class=\"_ _b\"></span> pensjonsordningen i LG Harris.Endring i pensjonsmidler i l\u00f8pet<span class=\"_ _b\"></span> av \u00e5retBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021P<span class=\"_ _b\"></span>ensjonsmidler <span class=\"_ _3\"></span>(virk<span class=\"_ _b\"></span>elig verdi) 1.1.<span class=\"_ _b\"></span> <span class=\"_ _29a\"> </span><span class=\"ws2\">616<span class=\"_ _c7\"> </span><span class=\"ls13 ws15\">5<span class=\"_ _3\"></span>47</span></span>Forventet avkastning pensjonsmidler<span class=\"_ _29b\"> </span>7<span class=\"_ _1a6\"> </span>3A<span class=\"_ _b\"></span>vkastningsavvik f\u00f8rt mot totalresultatet<span class=\"_ _1bf\"> </span><span class=\"ws2\">(125)<span class=\"_ _c7\"> </span>(13)</span>1Oppkj\u00f8p/<span class=\"_ _b\"></span>salg virksomhet-<span class=\"_ _237\"> </span>982A<span class=\"_ _b\"></span>vkortning/<span class=\"_ _f\"></span>oppgj\u00f8r pensjonsordning-<span class=\"_ _99\"> </span>(2)Inn- <span class=\"_ _b\"></span>og utbetaling i l\u00f8pet av \u00e5r<span class=\"_ _b\"></span>et<span class=\"_ _109\"> </span>(29)<span class=\"_ _144\"> </span>(22)V<span class=\"_ _b\"></span>alutaeffekt<span class=\"_ _29c\"> </span>10<span class=\"_ _f9\"> </span>7Effekt av \u00f8vr<span class=\"_ _b\"></span>e grense<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>pensjonsmidler (asset ceiling)<span class=\"_ _1e0\"> </span><span class=\"ls2 ws2\">(42)<span class=\"_ _152\"> </span>(2)</span>P<span class=\"_ _b\"></span>ensjonsmidler (virkelig ver<span class=\"_ _b\"></span>di) <span class=\"_ _3\"></span>31.<span class=\"_ _8\"></span>12.<span class=\"_ _29d\"> </span><span class=\"ws2\">437<span class=\"_ _160\"> </span>616</span>Sammensetning av pensjonsmidler<span class=\"_ _b\"></span> (virk<span class=\"_ _8\"></span>elig <span class=\"_ _8\"></span>verdi) pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _b\"></span>12.2022<span class=\"_ _160\"> </span>2021Likvide midler<span class=\"_ _b\"></span> og pengemark<span class=\"_ _b\"></span>edsplasseringer<span class=\"_ _29e\"> </span><span class=\"ls13 ws15\">7 %<span class=\"_ _1b4\"> </span><span class=\"ls11 ws22\">8 %</span></span>Obligasjoner<span class=\"_ _29f\"> </span>61 %<span class=\"_ _143\"> </span><span class=\"ls11 ws22\">73 %</span>Aksjer<span class=\"_ _2a0\"> </span><span class=\"ls11 ws22\">13 %<span class=\"_ _b3\"> </span>1<span class=\"_ _3\"></span>0 %</span>Fast eiendom<span class=\"_ _2a1\"> </span><span class=\"ls11 ws22\">19 %<span class=\"_ _c8\"> </span>9 %</span>Sum pensjonsmidler<span class=\"_ _141\"> </span>100 %<span class=\"_ _23a\"> </span>100 %Oversikt over<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>netto pensjonsforpliktelser og avvik de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fir<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> siste \u00e5rBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _1f1\"> </span>2022<span class=\"_ _11a\"> </span>2021<span class=\"_ _f2\"> </span>2020<span class=\"_ _11a\"> </span>2019Brutto pensjonsforpliktelser<span class=\"_ _53\"> </span><span class=\"wse\">(2 269)<span class=\"_ _c8\"> </span>(3 024)<span class=\"_ _1bc\"> </span>(3 091)<span class=\"_ _160\"> </span>(2 763<span class=\"_ _b\"></span>)</span>P<span class=\"_ _b\"></span>ensjonsmidler<span class=\"_ _27d\"> </span>437<span class=\"_ _38\"> </span>616<span class=\"_ _1a9\"> </span><span class=\"ls13 ws15\">547<span class=\"_ _f2\"> </span></span>437Netto pensjonsforpliktelser<span class=\"_ _1ad\"> </span><span class=\"wse\">(1 832)<span class=\"_ _c8\"> </span><span class=\"wsc\">(2 408)<span class=\"_ _c7\"> </span></span>(2 544)<span class=\"_ _1b4\"> </span>(2 326)</span>Endring estimat-<span class=\"_ _b\"></span> og planavvik<span class=\"_ _b\"></span> i brut<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> pensjonsforpliktelser<span class=\"_ _f2\"> </span>605<span class=\"_ _f4\"> </span>85<span class=\"_ _8e\"> </span>(143<span class=\"_ _b\"></span>)<span class=\"_ _91\"> </span>(319)Endring avkastningsavvik<span class=\"_ _b\"></span> i pensjonsmidler<span class=\"_ _2a3\"> </span>(125)<span class=\"_ _f2\"> </span>(13<span class=\"_ _b\"></span>)<span class=\"_ _15f\"> </span><span class=\"ls11 ws22\">97<span class=\"_ _f4\"> </span></span>50<span class=\"_ _2a4\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 13 </span>A<span class=\"_ _3\"></span>n<span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>e dr<span class=\"_ _3\"></span>if<span class=\"_ _3\"></span>ts<span class=\"_ _8\"></span>k<span class=\"_ _b\"></span>ostnad<span class=\"_ _8\"></span>er De viktigste<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>postene<span class=\"_ _8\"></span> i \u00abAndre<span class=\"_ _8\"></span> driftsk<span class=\"_ _8\"></span>ostnader\u00bb<span class=\"_ _b\"></span> er splittet opp<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>nedenf<span class=\"_ _8\"></span>or<span class=\"_ _b\"></span>.<span class=\"_ _8\"></span> Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Eksterne<span class=\"_ _b\"></span> salgsfrakter<span class=\"_ _2a5\"> </span><span class=\"wse\">(1 605)<span class=\"_ _4e\"> </span>(1 314)</span>Energik<span class=\"_ _b\"></span>ostnader (produksjon og oppv<span class=\"_ _b\"></span>arming)<span class=\"_ _259\"> </span><span class=\"ws25\">(1 128)<span class=\"_ _e9\"> </span><span class=\"ws2\">(759)</span></span>V<span class=\"_ _b\"></span>annforbruk og avfallsh\u00e5ndtering<span class=\"_ _fd\"> </span><span class=\"ws2\">(146)<span class=\"_ _7e\"> </span>(124)</span>Reklame<span class=\"_ _207\"> </span><span class=\"wsc\">(2 433<span class=\"_ _b\"></span>)<span class=\"_ _37\"> </span><span class=\"wse\">(2 009)</span></span>Reparasjons-<span class=\"_ _b\"></span> og vedlikeholdsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _2a6\"> </span><span class=\"ws2\">(766)<span class=\"_ _208\"> </span>(600)</span>Konsulenter<span class=\"_ _f\"></span>, r<span class=\"_ _8\"></span>\u00e5dgivere<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og andre<span class=\"_ _8\"></span> innleide<span class=\"_ _8\"></span> tjenester<span class=\"_ _ca\"> </span>(727)<span class=\"_ _58\"> </span>(686)Driftsk<span class=\"_ _b\"></span>ostnader transportmidler<span class=\"_ _25b\"> </span><span class=\"ws2\">(195)<span class=\"_ _50\"> </span>(138)</span>Kortsiktig og variabel leasing<span class=\"_ _2a7\"> </span><span class=\"ws2\">(132)<span class=\"_ _50\"> </span>(102)</span>Annet<span class=\"_ _23\"> </span><span class=\"wse\">(2 963<span class=\"_ _b\"></span>)<span class=\"_ _73\"> </span><span class=\"ws25\">(2 183<span class=\"_ _b\"></span>)</span></span>Sum andre driftsk<span class=\"_ _8\"></span>ostnader<span class=\"_ _5e\"> </span><span class=\"wse\">(10 095)<span class=\"_ _73\"> </span>(7<span class=\"_ _b\"></span> 915)</span>Kostnader<span class=\"_ _b\"></span> som inng\u00e5r<span class=\"_ _b\"></span> i posten \u00abAnnet\u00bb<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> blant annet k<span class=\"_ _b\"></span>ostnader knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til IT<span class=\"_ _f\"></span>, f<span class=\"_ _8\"></span>orsikring, r<span class=\"_ _8\"></span>eiser<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> kurs<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og k<span class=\"_ _8\"></span>onfer<span class=\"_ _8\"></span>anser<span class=\"_ _b\"></span>. <span class=\"_ _2a8\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 1<span class=\"_ _8\"></span>4 </span>A<span class=\"_ _3\"></span>n<span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>e in<span class=\"_ _3\"></span>n<span class=\"_ _8\"></span>te<span class=\"_ _8\"></span>k<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span>er o<span class=\"_ _8\"></span>g k<span class=\"_ _b\"></span>ostnad<span class=\"_ _8\"></span>er P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>\u00abAndre<span class=\"_ _8\"></span> inntekter\u00bb og \u00abAndre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ostnader\u00bb er presentert etter k<span class=\"_ _8\"></span>onsernets segmentf<span class=\"_ _8\"></span>ordelte<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>resultat EBIT<span class=\"_ _b\"></span> (adj.) og inneholder poster<span class=\"_ _b\"></span> som M&amp;A-kostnader<span class=\"_ _b\"></span> (oppkj\u00f8psk<span class=\"_ _b\"></span>ostnader),  <span class=\"_ _291\"></span>restrukturerings- og integrasjons <span class=\"_ _291\"></span>kostnader<span class=\"_ _f\"></span>, eventuelle st\u00f8rre<span class=\"_ _b\"></span> gevinster og nedskrivninger p\u00e5 b\u00e5de<span class=\"_ _b\"></span> materielle og immaterielle<span class=\"_ _8\"></span> eiendeler<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>samt andre poster<span class=\"_ _8\"></span> som k<span class=\"_ _8\"></span>un i begrenset <span class=\"_ _b\"></span>grad er  <span class=\"_ _5\"></span>utsagnskraftige til \u00e5<span class=\"_ _b\"></span> forklare<span class=\"_ _8\"></span>  <span class=\"_ _291\"></span>l\u00f8pende l\u00f8nnsomhet.<span class=\"_ _b\"></span> M&amp;A-k<span class=\"_ _8\"></span>ostnader gjelder<span class=\"_ _8\"></span> kostnader<span class=\"_ _8\"></span> ved oppkj\u00f8p av selsk<span class=\"_ _8\"></span>aper som ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kan balansef\u00f8res<span class=\"_ _b\"></span> sammen <span class=\"_ _3\"></span>med aksjene.<span class=\"_ _8\"></span> Dette gjelder b\u00e5de gjennomf\u00f8rte<span class=\"_ _8\"></span> og ikke<span class=\"_ _8\"></span> gjennomf\u00f8rte oppkj\u00f8p.<span class=\"_ _8\"></span> P<span class=\"_ _8\"></span>eriodisering av k<span class=\"_ _b\"></span>ostnader ved <span class=\"_ _b\"></span>salg av selskap<span class=\"_ _b\"></span> inng\u00e5r ogs\u00e5<span class=\"_ _8\"></span> p\u00e5 <span class=\"_ _b\"></span>denne linjen, inntil <span class=\"_ _8\"></span>endelig salg blir gjennomf\u00f8rt. Da vil salgsk<span class=\"_ _b\"></span>ostnadene bli <span class=\"_ _3\"></span>innregnet<span class=\"_ _8\"></span> i gevinst-/tapsberegningen og  <span class=\"_ _291\"></span>presentert sammen <span class=\"_ _3\"></span>med denne.Andre<span class=\"_ _b\"></span> inntekterBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Gevinst ved salg<span class=\"_ _5b\"> </span><span class=\"ls29 ws36\">74<span class=\"_ _227\"> </span></span><span class=\"ws2\">16</span>Forsikringsoppgj\u00f8r<span class=\"_ _250\"> </span>23<span class=\"_ _15d\"> </span>108Tilbak<span class=\"_ _b\"></span>ebetaling offentlige avgifter tidligere<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>5<span class=\"_ _81\"> </span>27perioderEarn Out-avtale ved oppkj\u00f8p<span class=\"_ _2a9\"> </span><span class=\"ws2\">0<span class=\"_ _1b6\"> </span>16</span>Inntekt ved overgang fra<span class=\"_ _b\"></span> felleskontr<span class=\"_ _b\"></span>oller<span class=\"_ _3\"></span>t <span class=\"ws2\"> </span>25<span class=\"_ _133\"> </span>4selskap<span class=\"_ _b\"></span> til dat<span class=\"_ _3\"></span>terselskapSum andre<span class=\"_ _b\"></span> inntekter<span class=\"_ _2aa\"> </span>127<span class=\"_ _1b2\"> </span>171Andre<span class=\"_ _b\"></span> kostnaderBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021M&amp;A- og integrasjonsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _25a\"> </span><span class=\"ws2\">(17<span class=\"_ _8\"></span>4)<span class=\"_ _15b\"> </span>(161)</span>Sluttoppgj\u00f8r i ansettelsesforhold <span class=\"_ _b\"></span>og lignende<span class=\"_ _248\"> </span>(53<span class=\"_ _8\"></span>)<span class=\"_ _1d0\"> </span>(69)T<span class=\"_ _b\"></span>ap ved salg<span class=\"_ _1d4\"> </span><span class=\"ws2\">0<span class=\"_ _99\"> </span>(6)</span>Nedskrivninger av v<span class=\"_ _b\"></span>arige driftsmidler og <span class=\"ws2\"> </span>(147)<span class=\"_ _1b2\"> </span>(5)immaterielle eiendelerAndre<span class=\"_ _b\"></span> restruktureringsk<span class=\"_ _b\"></span>ostnader og andr<span class=\"_ _b\"></span>e poster<span class=\"_ _c7\"> </span>(267)<span class=\"_ _208\"> </span>(345)Sum andre<span class=\"_ _b\"></span> kostnader<span class=\"_ _b6\"> </span>(641)<span class=\"_ _58\"> </span>(586)Sum andre<span class=\"_ _b\"></span> inntekter og k<span class=\"_ _b\"></span>ostnader<span class=\"_ _2ab\"> </span>(514)<span class=\"_ _50\"> </span>(415)Herav: Nedskrivning varige driftsmidler<span class=\"_ _1f\"> </span><span class=\"ws2\">(31)<span class=\"_ _1a\"> </span>(5)</span>Nedskrivning immaterielle eiendeler<span class=\"_ _12e\"> </span><span class=\"ws2\">(116)<span class=\"_ _f0\"> </span>0</span>P<span class=\"_ _b\"></span>oster klassifisert som andr<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> inntekter <span class=\"_ _b\"></span>og kostnader<span class=\"_ _b\"></span>  kan henf\u00f8r<span class=\"_ _b\"></span>es til <span class=\"_ _b\"></span>f\u00f8lgende linjer<span class=\"_ _b\"></span> i regnskapet:Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Salgsinntekter<span class=\"_ _218\"> </span>5<span class=\"_ _81\"> </span>27Andre<span class=\"_ _b\"></span> driftsinntekter<span class=\"_ _256\"> </span><span class=\"ws2\">122<span class=\"_ _1b4\"> </span>14<span class=\"_ _3\"></span>4</span>L\u00f8nnsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _2ac\"> </span>(53<span class=\"_ _b\"></span>)<span class=\"_ _1d0\"> </span>(69)Andre<span class=\"_ _b\"></span> driftskostnader<span class=\"_ _a1\"> </span><span class=\"ws2\">(441)<span class=\"_ _50\"> </span>(512)</span>A<span class=\"_ _b\"></span>v- og nedskrivninger<span class=\"_ _b6\"> </span><span class=\"ws2\">(147)<span class=\"_ _152\"> </span>(5)</span>Sum andre<span class=\"_ _b\"></span> inntekter og k<span class=\"_ _b\"></span>ostnader<span class=\"_ _2ab\"> </span>(514)<span class=\"_ _50\"> </span>(415)St\u00f8rste poster<span class=\"_ _b\"></span> i andre inntekter<span class=\"_ _b\"></span> og k<span class=\"_ _b\"></span>ostnaderBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Forsikringsinntekt vedr\u00f8r<span class=\"_ _b\"></span>ende salmonellautbrudd<span class=\"_ _16c\"> </span><span class=\"ws2\">23<span class=\"_ _2ad\"> </span>85</span>Tilbak<span class=\"_ _b\"></span>ekallingskostnader<span class=\"_ _b\"></span> vedr\u00f8rende<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>(28)<span class=\"_ _144\"> </span>(85)salmonellautbruddOppkj\u00f8psk<span class=\"_ _b\"></span>ostnader (M&amp;A)<span class=\"_ _bd\"> </span>(153<span class=\"_ _8\"></span>)<span class=\"_ _7e\"> </span>(142)Nedskrivning og avvikling <span class=\"_ _b\"></span>virksomhet i Russland<span class=\"_ _1a1\"> </span>(118)<span class=\"_ _85\"> </span>-Forbedringsprosjekter<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til ny<span class=\"_ _b\"></span> kjeks-<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og  (72)<span class=\"_ _262\"> </span>(35)sjok<span class=\"_ _b\"></span>oladefabrikk i LatviaKonsernpr<span class=\"_ _b\"></span>osjekt <span class=\"_ _3\"></span>ny<span class=\"_ _8\"></span> forretningsmodell Orkla<span class=\"_ _192\"> </span><span class=\"ws2\">(68)<span class=\"_ _85\"> </span>-</span>Nedskrivning varemerk<span class=\"_ _b\"></span>er House Car<span class=\"_ _b\"></span>e UK(64)<span class=\"_ _85\"> </span>-Nedskrivning og k<span class=\"_ _b\"></span>ostnadsf\u00f8ring ERP-prosjekter<span class=\"_ _248\"> </span>-<span class=\"_ _13f\"> </span>(123<span class=\"_ _b\"></span>)B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>For \u00e5<span class=\"_ _b\"></span> skape langsiktig k<span class=\"_ _b\"></span>onkurransedyktig virk<span class=\"_ _b\"></span>somhet har <span class=\"_ _8\"></span>Orkla i perioden 2020\u20132022<span class=\"_ _8\"></span> gjennomf\u00f8rt enk<span class=\"_ _b\"></span>elte st\u00f8rre omstillingspr<span class=\"_ _8\"></span>osjekter<span class=\"_ _b\"></span>. Hensikten er \u00e5 styrk<span class=\"_ _8\"></span>e den langsiktige k<span class=\"_ _8\"></span>onkurranseevnen gjennom bedre kapasitetsutnyttelse, mer effektiv<span class=\"_ _8\"></span> drift og \u00f8kt eff<span class=\"_ _8\"></span>ekt av investeringer i pr<span class=\"_ _8\"></span>oduksjonsutstyr<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>Ansat<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> som har<span class=\"_ _b\"></span> mistet arbeidet har i <span class=\"_ _8\"></span>stor <span class=\"_ _b\"></span>grad f\u00e5tt tilbud om annet arbeid internt i <span class=\"_ _b\"></span>Orkla eller<span class=\"_ _8\"></span> st\u00f8tte<span class=\"_ _8\"></span> til \u00e5<span class=\"_ _8\"></span> s\u00f8k<span class=\"_ _b\"></span>e nytt arbeid.Andre<span class=\"_ _b\"></span> inntekter Orkla Foods<span class=\"_ _b\"></span> \u010cesk<span class=\"_ _b\"></span>o a<span class=\"_ _b\"></span> Slovensko<span class=\"_ _b\"></span> har i 2022 <span class=\"_ _b\"></span>solgt en <span class=\"_ _b\"></span>eiendom i Maratice (T<span class=\"_ _f\"></span>sjekkia). Det ble<span class=\"_ _b\"></span> inntektsf\u00f8rt en <span class=\"_ _b\"></span>gevinst p\u00e5 <span class=\"_ _8\"></span>35 mill.<span class=\"_ _b\"></span> kroner knyttet til <span class=\"_ _b\"></span>salget presentert som \u00abAndre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>inntekter\u00bb. Orkla har<span class=\"_ _b\"></span> kj\u00f8pt opp<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> resterende <span class=\"_ _b\"></span>50 % av ak<span class=\"_ _b\"></span>sjene i det<span class=\"_ _b\"></span> tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>selskapet Lofoten Marine<span class=\"_ _b\"></span> Oil A<span class=\"_ _b\"></span>S. Som f<span class=\"_ _b\"></span>\u00f8lge av at<span class=\"_ _b\"></span> Lofoten Marine <span class=\"_ _b\"></span>Oil har g\u00e5tt <span class=\"_ _b\"></span>fra \u00e5<span class=\"_ _b\"></span> v\u00e6re<span class=\"_ _b\"></span> et tilknyttet selskap til et<span class=\"_ _b\"></span> dat<span class=\"_ _3\"></span>terselskap,<span class=\"_ _b\"></span> er alle selskapets<span class=\"_ _b\"></span> eiendeler f\u00f8rt opp<span class=\"_ _8\"></span> til virk<span class=\"_ _b\"></span>elig ver<span class=\"_ _b\"></span>di. Dette har<span class=\"_ _b\"></span> medf\u00f8rt en inntektsf\u00f8ring p\u00e5<span class=\"_ _b\"></span> 25 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>se for<span class=\"_ _b\"></span> \u00f8vrig note 5.Orkla Latvija<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>Confectioner<span class=\"_ _3\"></span>y<span class=\"_ _8\"></span> &amp; Snack<span class=\"_ _8\"></span>s) solgte<span class=\"_ _b\"></span> i 2022 <span class=\"_ _8\"></span>sin <span class=\"_ _8\"></span>convenience virksomhet<span class=\"_ _b\"></span> i Latvia og Litauen med <span class=\"_ _b\"></span>en gevinst p\u00e5<span class=\"_ _b\"></span> totalt <span class=\"_ _b\"></span>19 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>. Se<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> \u00f8vrig y<span class=\"_ _3\"></span>tterligere informasjon om salget i <span class=\"_ _3\"></span>note<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>5.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Det er<span class=\"_ _b\"></span> ogs\u00e5 inntektsf\u00f8rt 12 mill.<span class=\"_ _b\"></span> kroner i <span class=\"_ _b\"></span>Orkla Foods Eur<span class=\"_ _b\"></span>ope relatert <span class=\"_ _b\"></span>til salget av<span class=\"_ _b\"></span> virksomhet<span class=\"_ _b\"></span> innen vann p\u00e5<span class=\"_ _b\"></span> flasker<span class=\"_ _b\"></span> i Orkla<span class=\"_ _b\"></span> Latvija som ble<span class=\"_ _b\"></span> gjennomf\u00f8rt i <span class=\"_ _b\"></span>2021. Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _b\"></span> Sverige <span class=\"_ _b\"></span>solgte i 2022 <span class=\"_ _b\"></span>varemerk<span class=\"_ _b\"></span>et K<span class=\"_ _b\"></span>ung Oscar (pepperkak<span class=\"_ _b\"></span>er) med en <span class=\"_ _b\"></span>gevinst p\u00e5 5<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _f\"></span>. Det <span class=\"_ _b\"></span>er inntektsf\u00f8rt 23<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>. 4.<span class=\"_ _b\"></span> kvartal 2022 knyttet til <span class=\"_ _b\"></span>et p\u00e5g\u00e5ende <span class=\"_ _b\"></span>forsikringsoppgj\u00f8r relatert <span class=\"_ _b\"></span>til tilbak<span class=\"_ _b\"></span>ekalling av Husk<span class=\"_ _b\"></span>-produkter (Norden) og Colon-C<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>produkter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(P<span class=\"_ _b\"></span>olen) <span class=\"_ _3\"></span>i Orkla<span class=\"_ _b\"></span> Care i forbindelse med et salmonellautbrudd. Det<span class=\"_ _b\"></span> er <span class=\"_ _b\"></span>f\u00f8rt 27 mill.<span class=\"_ _b\"></span> kroner i k<span class=\"_ _b\"></span>ostnader knyttet til <span class=\"_ _b\"></span>dette utbruddet <span class=\"_ _b\"></span>som inng\u00e5r i <span class=\"_ _b\"></span>\u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb. Orkla Eiendom <span class=\"_ _b\"></span>solgte i 2022<span class=\"_ _b\"></span> eiendommen Alvo<span class=\"_ _b\"></span> Park<span class=\"_ _b\"></span> i Latvia. Det ble<span class=\"_ _b\"></span> inntektsf\u00f8rt totalt 4<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mill. kroner<span class=\"_ _8\"></span> kny<span class=\"_ _3\"></span>ttet til salget.\u00abAndre<span class=\"_ _b\"></span> inntekter\u00bb ble<span class=\"_ _b\"></span> i 2021 i stor<span class=\"_ _b\"></span> grad p\u00e5virk<span class=\"_ _b\"></span>et av inntektsf<span class=\"_ _b\"></span>\u00f8ring av forsikringsoppgj\u00f8r<span class=\"_ _b\"></span> p\u00e5 til <span class=\"_ _b\"></span>sammen 108<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _f\"></span>, hvorav<span class=\"_ _b\"></span> inntektsf\u00f8ring knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til Husk-sak<span class=\"_ _8\"></span>en utgjorde<span class=\"_ _b\"></span> 85 mill.<span class=\"_ _8\"></span> kroner<span class=\"_ _f\"></span>. Det ble<span class=\"_ _b\"></span> f\u00f8rt <span class=\"_ _8\"></span>tilsvarende<span class=\"_ _b\"></span> k<span class=\"_ _b\"></span>ostnader kny<span class=\"_ _3\"></span>ttet til dette salmonellatbruddet som inngikk i \u00abAndre<span class=\"_ _b\"></span> k<span class=\"_ _b\"></span>ostnader\u00bb. Det ble<span class=\"_ _b\"></span> i 2021 inntektsf\u00f8rt en <span class=\"_ _b\"></span>tilbakebetaling av<span class=\"_ _b\"></span> offentlige<span class=\"_ _b\"></span> avgifter p\u00e5<span class=\"_ _b\"></span> 27 mill.<span class=\"_ _b\"></span> kroner <span class=\"_ _b\"></span>samt inntektsf\u00f8rt <span class=\"_ _b\"></span>gevinster knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til salg av<span class=\"_ _8\"></span> bygninger <span class=\"_ _b\"></span>og driftsmidler<span class=\"_ _b\"></span> p\u00e5 <span class=\"_ _b\"></span>17 mill. kr<span class=\"_ _b\"></span>oner<span class=\"_ _b\"></span>. Det ble<span class=\"_ _b\"></span> i tillegg inntektsf\u00f8rt 16 mill.<span class=\"_ _b\"></span> kroner <span class=\"_ _b\"></span>som f\u00f8lge av<span class=\"_ _b\"></span> en <span class=\"_ _b\"></span>tidligere inng\u00e5tt <span class=\"_ _b\"></span>earn-out avtale. Andre kostnader<span class=\"_ _3\"></span> Det er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>blitt foretatt nedskrivninger av var<span class=\"_ _8\"></span>emerk<span class=\"_ _b\"></span>er og goodwill p\u00e5 totalt 116 mill.<span class=\"_ _b\"></span> kroner i 2022.<span class=\"_ _b\"></span> Den st\u00f8rste<span class=\"_ _b\"></span> nedskrivningen gjelder <span class=\"_ _b\"></span>varemerk<span class=\"_ _b\"></span>et Harris i Orkla<span class=\"_ _b\"></span> House <span class=\"_ _b\"></span>Care UK<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla Consumer<span class=\"_ _b\"></span> Investments) som utgj\u00f8r<span class=\"_ _b\"></span> 64 mill. kroner<span class=\"_ _f\"></span>. V<span class=\"_ _b\"></span>aremerk<span class=\"_ _b\"></span>et er skr<span class=\"_ _8\"></span>evet ned som <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>\u00f8lge<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>at selsk<span class=\"_ _8\"></span>apet ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har<span class=\"_ _8\"></span> vist tilfredsstillende<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utvikling over tid til tr<span class=\"_ _8\"></span>oss<span class=\"_ _8\"></span> for et<span class=\"_ _8\"></span> oppsving under pandemien. Det <span class=\"_ _b\"></span>er utover <span class=\"_ _b\"></span>dette blitt for<span class=\"_ _b\"></span>etat<span class=\"_ _3\"></span>t nedskrivning av<span class=\"_ _b\"></span> fire<span class=\"_ _8\"></span> mindre<span class=\"_ _b\"></span> var<span class=\"_ _8\"></span>emerk<span class=\"_ _8\"></span>er<span class=\"_ _8\"></span> i Orkla Health (<span class=\"_ _b\"></span>Orkla Care) p\u00e5 til sammen 48 mill. kroner<span class=\"_ _b\"></span> samt en goodwillpost i Or<span class=\"_ _b\"></span>chard V<span class=\"_ _b\"></span>alley <span class=\"_ _b\"></span>Australia<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla Food Ingredients) p\u00e5<span class=\"_ _b\"></span> 4 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>. Det<span class=\"_ _b\"></span> ble i 2022 <span class=\"_ _b\"></span>ogs\u00e5 for<span class=\"_ _b\"></span>etat<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>en nedskrivning av produk<span class=\"_ _b\"></span>sjonsmidler p\u00e5<span class=\"_ _8\"></span> <span class=\"_ _b\"></span>10 mill. kr<span class=\"_ _8\"></span>oner i Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _b\"></span> Sverige. Se<span class=\"_ _b\"></span> for <span class=\"_ _b\"></span>\u00f8vrig note <span class=\"_ _b\"></span>18. Orkla besluttet i <span class=\"_ _b\"></span>f\u00f8rste halvdel av<span class=\"_ _b\"></span> mars 2022 \u00e5<span class=\"_ _b\"></span> avvikle <span class=\"_ _b\"></span>eierskapet til <span class=\"_ _b\"></span>sin russisk<span class=\"_ _b\"></span>e virk<span class=\"_ _b\"></span>somhet Ham\u00e9 Foods<span class=\"_ _b\"></span> ZA<span class=\"_ _f\"></span>O,<span class=\"_ _b\"></span> som produser<span class=\"_ _8\"></span>er langtidsholdbar<span class=\"_ _8\"></span>e matvarer<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> det russisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>edet. Det har<span class=\"_ _b\"></span> som f<span class=\"_ _b\"></span>\u00f8lge av <span class=\"_ _b\"></span>denne beslutningen blitt k<span class=\"_ _b\"></span>ostnadsf\u00f8rt 118<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> presentert som <span class=\"_ _b\"></span>\u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til nedskrivning <span class=\"_ _3\"></span>av bokf\u00f8rte ver<span class=\"_ _8\"></span>dier<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>i selsk<span class=\"_ _8\"></span>apet samt<span class=\"_ _8\"></span> \u00f8vrige eff<span class=\"_ _8\"></span>ekter<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>knyttet til avviklingen av <span class=\"_ _b\"></span>eierskapet. Det<span class=\"_ _b\"></span> er ikk<span class=\"_ _b\"></span>e blitt innr<span class=\"_ _b\"></span>egnet noe resultat<span class=\"_ _b\"></span> fra selskapet etter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>at denne<span class=\"_ _8\"></span> avviklingsbeslutningen <span class=\"_ _3\"></span>ble<span class=\"_ _8\"></span> tatt. Det <span class=\"_ _b\"></span>er p\u00e5l\u00f8pt <span class=\"_ _b\"></span>196 mill. kr<span class=\"_ _b\"></span>oner knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til restrukturerings-<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og samor<span class=\"_ _8\"></span>dnings-prosjekter<span class=\"_ _b\"></span> i konsernet i <span class=\"_ _b\"></span>2022. De <span class=\"_ _b\"></span>st\u00f8rste prosjektene<span class=\"_ _b\"></span> vedr\u00f8r<span class=\"_ _b\"></span>er et<span class=\"_ _b\"></span> prosjekt relatert <span class=\"_ _b\"></span>til byggingen av ny kjek<span class=\"_ _b\"></span>sfabrikk i Latvia<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla Conf<span class=\"_ _b\"></span>ectioner<span class=\"_ _3\"></span>y &amp; Snacks) <span class=\"_ _b\"></span>samt det<span class=\"_ _b\"></span> p\u00e5g\u00e5ende prosjektet p\u00e5<span class=\"_ _b\"></span> hovedkontor<span class=\"_ _b\"></span>et med \u00e5 <span class=\"_ _b\"></span>etablere en ny forretningsmodell med en tydeligere eierr<span class=\"_ _b\"></span>olle p\u00e5 AS<span class=\"_ _b\"></span>A-niv\u00e5et og med mer selvstendige<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>portef\u00f8ljeselskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i konsernet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Det er<span class=\"_ _b\"></span> star<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> opp et<span class=\"_ _b\"></span> st\u00f8rre<span class=\"_ _b\"></span> restruktureringsprosjekt i <span class=\"_ _b\"></span>Orkla Foods<span class=\"_ _b\"></span> \u010cesk<span class=\"_ _b\"></span>o a Slovensk<span class=\"_ _b\"></span>o i <span class=\"_ _b\"></span>4. kvartal.<span class=\"_ _b\"></span> Det p\u00e5g\u00e5r<span class=\"_ _b\"></span> i tillegg et<span class=\"_ _b\"></span> arbeid med \u00e5 omstruktur<span class=\"_ _b\"></span>ere <span class=\"_ _b\"></span>den legale struktur<span class=\"_ _b\"></span>en i Orkla Car<span class=\"_ _b\"></span>e. Det <span class=\"_ _b\"></span>er p\u00e5l\u00f8pt <span class=\"_ _b\"></span>17<span class=\"_ _b\"></span>4 mill. kroner<span class=\"_ _b\"></span> i kostnader<span class=\"_ _b\"></span> relatert til <span class=\"_ _b\"></span>oppkj\u00f8p <span class=\"_ _b\"></span>og integrasjon av <span class=\"_ _b\"></span>selskaper i <span class=\"_ _b\"></span>2022. Det ble<span class=\"_ _b\"></span> tilsvarende<span class=\"_ _b\"></span> kostnadsf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>161 mill. kr<span class=\"_ _8\"></span>oner<span class=\"_ _8\"></span> i 2021.<span class=\"_ _8\"></span> \u00abAndre<span class=\"_ _b\"></span> kostnader\u00bb<span class=\"_ _b\"></span> i 2021 v<span class=\"_ _b\"></span>ar i stor<span class=\"_ _b\"></span> grad p\u00e5virk<span class=\"_ _b\"></span>et av<span class=\"_ _b\"></span> nedskrivninger og k<span class=\"_ _b\"></span>ostnadsf\u00f8ringer p\u00e5<span class=\"_ _b\"></span> til sammen <span class=\"_ _b\"></span>123 mill.<span class=\"_ _b\"></span> kroner knyttet til <span class=\"_ _b\"></span>et prosjekt med \u00e5 <span class=\"_ _b\"></span>etablere <span class=\"_ _b\"></span>en felles<span class=\"_ _b\"></span> ERP-plat<span class=\"_ _3\"></span>tform i k<span class=\"_ _b\"></span>onsernet. Det<span class=\"_ _8\"></span> ble<span class=\"_ _8\"></span> gjennomf<span class=\"_ _8\"></span>\u00f8rt flere<span class=\"_ _b\"></span> restruktureringsprosjekter<span class=\"_ _b\"></span> i 2021 samt at<span class=\"_ _b\"></span> det ble<span class=\"_ _b\"></span> kostnadsf\u00f8rt <span class=\"_ _b\"></span>en etterbetaling av <span class=\"_ _b\"></span>offentlige avgifter<span class=\"_ _b\"></span> p\u00e5 41 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>. <span class=\"_ _2ae\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 1<span class=\"_ _8\"></span>5 </span>R<span class=\"_ _b\"></span>en<span class=\"_ _8\"></span>te<span class=\"_ _8\"></span>r og andre fi<span class=\"_ _3\"></span>nans<span class=\"_ _b\"></span>poste<span class=\"_ _8\"></span>r P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Renteinntekter<span class=\"_ _8\"></span> og rentekostnader<span class=\"_ _8\"></span> p\u00e5 l\u00e5n og fordringer er<span class=\"_ _8\"></span> beregnet etter effektiv<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>rentemetode.<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>Renter<span class=\"_ _8\"></span> knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til leieavtaler r<span class=\"_ _8\"></span>apporteres <span class=\"_ _b\"></span>som rentekostnader<span class=\"_ _b\"></span>, mens<span class=\"_ _8\"></span> beredskapspr<span class=\"_ _8\"></span>ovisjon  og k<span class=\"_ _8\"></span>ostnader <span class=\"_ _8\"></span>ved l\u00e5neopptak r<span class=\"_ _8\"></span>apporteres <span class=\"_ _b\"></span>som \u00ab\u00d8vrige <span class=\"_ _8\"></span>finansk<span class=\"_ _8\"></span>ostnader\u00bb. Finanselementet  i pensjonsk<span class=\"_ _8\"></span>ostnadene inng\u00e5r<span class=\"_ _8\"></span> i <span class=\"_ _8\"></span>\u00abAndre<span class=\"_ _8\"></span> finansk<span class=\"_ _8\"></span>ostnader\u00bb, <span class=\"_ _b\"></span>og er beskrevet<span class=\"_ _8\"></span> i note <span class=\"_ _b\"></span>12.  <span class=\"_ _291\"></span>L\u00e5nekostnader<span class=\"_ _8\"></span> for eiendom under oppf<span class=\"_ _8\"></span>\u00f8ring balansef\u00f8res sammen med driftsmiddelet. V<span class=\"_ _b\"></span>alutagevinst eller -tap som oppst\u00e5r<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fr<span class=\"_ _8\"></span>a operasjonelle<span class=\"_ _b\"></span> eiendeler og gjeld, samt<span class=\"_ _8\"></span> sikring av slik<span class=\"_ _8\"></span>e, rapporteres under driftsinntekter<span class=\"_ _b\"></span> eller driftsk<span class=\"_ _8\"></span>ostnader<span class=\"_ _b\"></span>. Annen valutagevinst eller<span class=\"_ _b\"></span> -tap  <span class=\"_ _291\"></span>rapporteres netto i finansinntekter og finanskostnader<span class=\"_ _b\"></span>. V<span class=\"_ _b\"></span>alutagevinst eller -tap<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyttet til nettoinvestering i utenlandsk <span class=\"_ _8\"></span>virksomhet <span class=\"_ _b\"></span>er omtalt<span class=\"_ _8\"></span> i note 31.Renteinntekter<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>rentek<span class=\"_ _b\"></span>ostnaderBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Renteinntekter<span class=\"_ _285\"> </span>52<span class=\"_ _1af\"> </span>30Rentek<span class=\"_ _b\"></span>ostnader<span class=\"_ _1ad\"> </span>(379)<span class=\"_ _7e\"> </span>(168)Balansef\u00f8rte r<span class=\"_ _b\"></span>entekostnader<span class=\"_ _e1\"> </span>9<span class=\"_ _1a6\"> </span>2Rentek<span class=\"_ _b\"></span>ostnader ek<span class=\"_ _8\"></span>skl. leieavtaler<span class=\"_ _2af\"> </span><span class=\"ws2\">(370)<span class=\"_ _50\"> </span>(166)</span>Rentek<span class=\"_ _b\"></span>ostnader<span class=\"_ _b\"></span>, leieavtaler (se<span class=\"_ _b\"></span> note 21)<span class=\"_ _66\"> </span>(35)<span class=\"_ _262\"> </span>(30)Sum rentek<span class=\"_ _b\"></span>ostnader<span class=\"_ _1d1\"> </span>(405)<span class=\"_ _7e\"> </span>(196)Renter<span class=\"_ _f\"></span>, netto<span class=\"_ _2b0\"> </span>(353<span class=\"_ _b\"></span>)<span class=\"_ _7e\"> </span>(166)Finansinntekter og finansk<span class=\"_ _b\"></span>ostnaderBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Netto valutagevinst<span class=\"_ _2b1\"> </span><span class=\"ws2\">2<span class=\"_ _1a6\"> </span>2</span>\u00d8vrige finansinntekter<span class=\"_ _1da\"> </span><span class=\"ws2\">1<span class=\"_ _1a6\"> </span>2</span>Sum andre finansinntekter<span class=\"_ _2b2\"> </span><span class=\"ws2\">3<span class=\"_ _133\"> </span>4</span>1Renter<span class=\"_ _b\"></span> pensjoner inklusiv <span class=\"_ _b\"></span>sikring(23<span class=\"_ _b\"></span>)<span class=\"_ _262\"> </span>(24)\u00d8vrige finansk<span class=\"_ _b\"></span>ostnader<span class=\"_ _296\"> </span><span class=\"ws2\">(40)<span class=\"_ _cc\"> </span>(33<span class=\"_ _8\"></span>)</span>Sum andre finansk<span class=\"_ _b\"></span>ostnader<span class=\"_ _c1\"> </span><span class=\"ws2\">(63<span class=\"_ _b\"></span>)<span class=\"_ _c9\"> </span>(5<span class=\"_ _8\"></span>7)</span>Sum andre finansposter<span class=\"_ _44\"> </span><span class=\"ws2\">(60)<span class=\"_ _cc\"> </span>(53<span class=\"_ _8\"></span>)</span>1 <span class=\"_ _75\"> </span>Inkluder<span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>sikring av pensjonsordning for<span class=\"_ _b\"></span> ansat<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> med l\u00f8nn over<span class=\"_ _b\"></span> 12G.A<span class=\"_ _b\"></span>vstemming mot kontantstr<span class=\"_ _8\"></span>\u00f8mBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Pos<span class=\"_ _b\"></span>ter uten<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ontantstr<span class=\"_ _8\"></span>\u00f8meffekt:Endring i avsatte renter<span class=\"_ _b\"></span> o.l.<span class=\"_ _e8\"> </span>40<span class=\"_ _155\"> </span>(10)Renter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>pensjoner ek<span class=\"_ _b\"></span>sklusiv sikring<span class=\"_ _6b\"> </span><span class=\"ws2\">(13<span class=\"_ _b\"></span>)<span class=\"_ _1a\"> </span>61</span>Virk<span class=\"_ _b\"></span>elig verdijustering f\u00f8rt som <span class=\"_ _3\"></span><span class=\"ls2 ws2\"> </span>(8)<span class=\"_ _1b2\"> </span>(9)renteinntekter/<span class=\"_ _b\"></span>rentek<span class=\"_ _b\"></span>ostnaderVirk<span class=\"_ _b\"></span>elig verdijustering f\u00f8rt som <span class=\"_ _3\"></span><span class=\"ws2\"> </span>(10)<span class=\"_ _67\"> </span>5finansinntekter/finansk<span class=\"_ _b\"></span>ostnaderSum poster uten k<span class=\"_ _b\"></span>ontantstr\u00f8meffekt,<span class=\"_ _b\"></span>  9<span class=\"_ _81\"> </span><span class=\"ls15 ws19\">47</span>se k<span class=\"_ _b\"></span>ontantstr\u00f8moppstillingSkattek<span class=\"_ _8\"></span>ostnadBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Resultat f\u00f8r<span class=\"_ _b\"></span> skattekostnad<span class=\"_ _2b4\"> </span><span class=\"wse\">7 345<span class=\"_ _130\"> </span>6 366</span>P<span class=\"_ _b\"></span>eriodeskatt <span class=\"_ _2b5\"> </span><span class=\"wse\">(2 017)<span class=\"_ _135\"> </span><span class=\"wsc\">(1 488)</span></span>Endring forpliktelser ved utsatt skatt<span class=\"_ _103\"> </span><span class=\"ws2\">(60)<span class=\"_ _6c\"> </span>20</span>Sum skattek<span class=\"_ _8\"></span>ostnad<span class=\"_ _2b6\"> </span><span class=\"ls11 ws2\">(2 07<span class=\"_ _3\"></span>7)<span class=\"_ _13a\"> </span></span>(1 468)Skatt i % av<span class=\"_ _b\"></span> \u00abResultat<span class=\"_ _b\"></span> f\u00f8r <span class=\"_ _b\"></span>skattekostnad\u00bb<span class=\"_ _12d\"> </span>28,3 %<span class=\"_ _1a4\"> </span>23,1 %Skatt i % av<span class=\"_ _b\"></span> \u00abResultat<span class=\"_ _b\"></span> f\u00f8r <span class=\"_ _b\"></span>skattekostnad\u00bb<span class=\"_ _b\"></span> k<span class=\"_ _b\"></span>orriger<span class=\"_ _3\"></span>t 32,0 %<span class=\"_ _4f\"> </span>26,6 %for<span class=\"_ _b\"></span> tilkny<span class=\"_ _3\"></span>ttede selskaperOrklas eff<span class=\"_ _b\"></span>ektive skattek<span class=\"_ _b\"></span>ostnad <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>orrigert for<span class=\"_ _8\"></span> tilkny<span class=\"_ _3\"></span>ttede<span class=\"_ _8\"></span> selskaper<span class=\"_ _b\"></span> er \u00f8kt med 5,4 %-poeng,<span class=\"_ _b\"></span> fra <span class=\"_ _b\"></span>26,6 % i 2021 til <span class=\"_ _8\"></span>32,0 % i <span class=\"_ _8\"></span>2022. Den <span class=\"_ _b\"></span>\u00f8kte <span class=\"_ _8\"></span>skattesatsen i 2022<span class=\"_ _8\"></span> skyldes hovedsak<span class=\"_ _b\"></span>elig en betydelig <span class=\"_ _b\"></span>\u00f8kning i grunnrentesk<span class=\"_ _b\"></span>at<span class=\"_ _3\"></span>ten,<span class=\"_ _8\"></span> herunder<span class=\"_ _8\"></span> \u00f8kning av grunnrenteskattesatsen.A<span class=\"_ _b\"></span>vstemming av k<span class=\"_ _8\"></span>onsernets<span class=\"_ _8\"></span> sk<span class=\"_ _8\"></span>atteprosent T<span class=\"_ _b\"></span>abellen nedenfor<span class=\"_ _b\"></span> gir <span class=\"_ _b\"></span>en avstemming av rapportert <span class=\"_ _b\"></span>skattekostnad mot <span class=\"_ _b\"></span>skattekostnad basert p\u00e5<span class=\"_ _b\"></span> norsk sk<span class=\"_ _b\"></span>at<span class=\"_ _3\"></span>tesats<span class=\"_ _8\"></span> 22<span class=\"_ _8\"></span> %. De<span class=\"_ _b\"></span> vesentligste<span class=\"_ _8\"></span> k<span class=\"_ _b\"></span>omponentene i skattekostnaden er<span class=\"_ _b\"></span> spesifiser<span class=\"_ _3\"></span>t.Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _a2\"> </span>2022<span class=\"_ _160\"> </span>2021Norsk sk<span class=\"_ _b\"></span>at<span class=\"_ _3\"></span>teprosent<span class=\"_ _8\"></span> av resultat f\u00f8r<span class=\"_ _8\"></span> skattek<span class=\"_ _8\"></span>ostnad<span class=\"_ _71\"> </span><span class=\"wse\">(1 616)<span class=\"_ _52\"> </span></span>(1 401)Tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> og fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _19f\"> </span><span class=\"ws2\">189<span class=\"_ _15d\"> </span>188</span>Utsatt skatt tilbak<span class=\"_ _b\"></span>eholdte overskudd i <span class=\"ws2\"> </span>(6)<span class=\"_ _1b2\"> </span>(4)tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> selskaperVirksomhet<span class=\"_ _b\"></span> med annen skattesats <span class=\"_ _b\"></span>enn i Norge<span class=\"_ _e6\"> </span>69<span class=\"_ _1b6\"> </span>51Skattelovsendringer<span class=\"_ _191\"> </span>4<span class=\"_ _1a6\"> </span>7A<span class=\"_ _b\"></span>vvikling Orkla Russland(24)<span class=\"_ _67\"> </span>0Ikk<span class=\"_ _b\"></span>e fradragsberettigede<span class=\"_ _b\"></span> transaksjonsk<span class=\"_ _b\"></span>ostnader<span class=\"_ _1c2\"> </span><span class=\"ws2\">(19)<span class=\"_ _1d0\"> </span>(24)</span>Skattefri gevinst ved salg av selskaper<span class=\"_ _2b7\"> </span><span class=\"ws2\">7<span class=\"_ _1a6\"> </span>0</span>T<span class=\"_ _b\"></span>rinnvis <span class=\"_ _b\"></span>oppkj\u00f8p Lofoten Marine<span class=\"_ _b\"></span> Oil / N\u00f3i S\u00edr\u00edus<span class=\"_ _247\"> </span>6<span class=\"_ _1bb\"> </span>1Andre<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> fradragsberettigede<span class=\"_ _b\"></span> kostnader<span class=\"_ _b\"></span> / (17)<span class=\"_ _152\"> </span>(5)skattefrie inntekter<span class=\"_ _b\"></span> Innregning av<span class=\"_ _b\"></span> tidligere<span class=\"_ _b\"></span> \u00e5rs ikk<span class=\"_ _b\"></span>e innregnede<span class=\"_ _b\"></span>  34<span class=\"_ _1a6\"> </span>8eiendelerIkk<span class=\"_ _b\"></span>e innregnede eiendeler<span class=\"_ _b\"></span> ved <span class=\"_ _3\"></span>utsatt skatt<span class=\"_ _1bf\"> </span><span class=\"ws2\">(67)<span class=\"_ _1e0\"> </span>(18)</span>Korr<span class=\"_ _b\"></span>eksjon tidligere<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5rs sk<span class=\"_ _8\"></span>atter<span class=\"_ _45\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _99\"> </span></span><span class=\"ws2\">(2)</span>Reversering netto skatteforpliktelse<span class=\"_ _b\"></span> <span class=\"_ _72\"> </span><span class=\"ws2\">25<span class=\"_ _1a6\"> </span>0</span>1Grunnrenteskatt(683<span class=\"_ _b\"></span>)<span class=\"_ _58\"> </span>(265)Andre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>betalbare<span class=\"_ _8\"></span> skatter<span class=\"_ _34\"> </span><span class=\"ls29 ws36\">(<span class=\"_ _3\"></span>3)<span class=\"_ _152\"> </span><span class=\"ls2 ws2\">(4)</span></span>Konsernets<span class=\"_ _b\"></span> skattekostnad<span class=\"_ _2b8\"> </span><span class=\"ls11 ws2\">(2 07<span class=\"_ _3\"></span>7)<span class=\"_ _13a\"> </span></span>(1 468)1 <span class=\"_ _75\"> </span>Her<span class=\"_ _8\"></span>av <span class=\"_ _b\"></span>118 mill. kroner<span class=\"_ _b\"></span> for\u00e5rsak<span class=\"_ _8\"></span>et av<span class=\"_ _8\"></span> \u00f8kning i <span class=\"_ _b\"></span>grunnrenteskattesats.Orkla har<span class=\"_ _b\"></span> betydelige <span class=\"_ _b\"></span>skattegrunnlag i Norden og India.<span class=\"_ _b\"></span> Ordin\u00e6r<span class=\"_ _b\"></span> selskapsskatt <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>selskaper hjemmeh\u00f8rende<span class=\"_ _b\"></span> i Norge <span class=\"_ _b\"></span>og Danmark <span class=\"_ _b\"></span>er 22 %,<span class=\"_ _b\"></span> Sverige <span class=\"_ _b\"></span>20,6 %, Finland 20<span class=\"_ _b\"></span> % og India <span class=\"_ _b\"></span>25,2 % i 2022. Orklas <span class=\"_ _b\"></span>virksomheter<span class=\"_ _b\"></span> i land med andre <span class=\"_ _b\"></span>skattesatser enn <span class=\"_ _b\"></span>22 %, bidrar<span class=\"_ _b\"></span> netto til at <span class=\"_ _b\"></span>skattekostnaden blir<span class=\"_ _b\"></span> redusert. I 2022 <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>effekten av <span class=\"_ _b\"></span>det<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>en netto reduk<span class=\"_ _b\"></span>sjon p\u00e5 69 mill.<span class=\"_ _b\"></span> kroner av<span class=\"_ _b\"></span> skattek<span class=\"_ _b\"></span>ostnaden, hvorav<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> baltiske,<span class=\"_ _b\"></span> svensk<span class=\"_ _b\"></span>e og finsk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>dat<span class=\"_ _3\"></span>terselskapene<span class=\"_ _b\"></span> utgj\u00f8r henholdsvis<span class=\"_ _8\"></span> 25<span class=\"_ _8\"></span> mill. kr<span class=\"_ _8\"></span>oner<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>18 mill.<span class=\"_ _b\"></span> kroner og <span class=\"_ _b\"></span>11 mill. kroner<span class=\"_ _f\"></span>. Resultater<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fra<span class=\"_ _b\"></span> tilkny<span class=\"_ _3\"></span>ttede selsk<span class=\"_ _8\"></span>aper<span class=\"_ _8\"></span> er innregnet etter<span class=\"_ _8\"></span> skatt og p\u00e5virk<span class=\"_ _8\"></span>er i utgangspunktet ikk<span class=\"_ _b\"></span>e k<span class=\"_ _b\"></span>onsernets <span class=\"_ _b\"></span>skattekostnad.<span class=\"_ _b\"></span> Det er<span class=\"_ _b\"></span> imidler<span class=\"_ _3\"></span>tid avsatt f<span class=\"_ _8\"></span>or<span class=\"_ _8\"></span> sjablongskatt p\u00e5 tilbak<span class=\"_ _b\"></span>eholdte overskudd i tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> selskaper<span class=\"_ _f\"></span>, til sammen 43 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>, hvorav<span class=\"_ _b\"></span> 6 mill.<span class=\"_ _b\"></span> kroner <span class=\"_ _b\"></span>er resultatf\u00f8rt i <span class=\"_ _b\"></span>2022.Endring i ikk<span class=\"_ _b\"></span>e innregnede<span class=\"_ _b\"></span> eiendeler <span class=\"_ _b\"></span>ved utsatt skatt p\u00e5<span class=\"_ _b\"></span> til <span class=\"_ _b\"></span>sammen 67 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span> gjelder hovedsak<span class=\"_ _b\"></span>elig sk<span class=\"_ _b\"></span>at<span class=\"_ _3\"></span>temessige<span class=\"_ _8\"></span> underskudd i US<span class=\"_ _b\"></span>A, Island,<span class=\"_ _8\"></span> Singapore,<span class=\"_ _b\"></span> Guernsey <span class=\"_ _b\"></span>og Storbritannia. Innregning av<span class=\"_ _b\"></span> tidligere<span class=\"_ _b\"></span> \u00e5rs ikk<span class=\"_ _b\"></span>e innregnede<span class=\"_ _b\"></span> eiendeler <span class=\"_ _b\"></span>ved utsatt skatt p\u00e5<span class=\"_ _b\"></span> 34 mill.<span class=\"_ _b\"></span> kroner <span class=\"_ _b\"></span>gjelder hovedsak<span class=\"_ _b\"></span>elig selskaper<span class=\"_ _b\"></span> i Nederland, P<span class=\"_ _b\"></span>olen, Spania <span class=\"_ _b\"></span>og Finland. Konsernet<span class=\"_ _b\"></span> har aktivitet i kraftbr<span class=\"_ _b\"></span>ansjen som er<span class=\"_ _b\"></span> underlagt s\u00e6rbesk<span class=\"_ _b\"></span>atning i Norge.<span class=\"_ _b\"></span> Grunnrenteskatten <span class=\"_ _b\"></span>er i 2022 hele<span class=\"_ _b\"></span> 683 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>dvs. k<span class=\"_ _b\"></span>onsernet har grunnrenteskatt som utgj\u00f8r <span class=\"_ _b\"></span>10,5 <span class=\"_ _3\"></span>%-poeng av den effektive<span class=\"_ _b\"></span> skattesatsen <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> 32,0 %, korrigert for<span class=\"_ _b\"></span> tilkny<span class=\"_ _3\"></span>ttede selsk<span class=\"_ _8\"></span>aper<span class=\"_ _b\"></span>.<span class=\"_ _8\"></span> Basert p\u00e5 en vurdering av konsernets<span class=\"_ _b\"></span> samlede skatteek<span class=\"_ _b\"></span>sponering er det innregnet avsetninger<span class=\"_ _b\"></span> i tr\u00e5d med <span class=\"_ _b\"></span>for<span class=\"_ _3\"></span>ventet risik<span class=\"_ _b\"></span>o i <span class=\"_ _8\"></span>forpliktelser<span class=\"_ _b\"></span> ved utsatt skatt i balansen.<span class=\"_ _2d3\"></span><span class=\"ff4 ls2 ws2\">Not<span class=\"_ _8\"></span>e 18 </span>Nedsk<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>iv<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ngsv<span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>rder<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>nger V<span class=\"_ _b\"></span>erdifallstester <span class=\"_ _b\"></span>og nedskrivninger  L\u00f8pende over<span class=\"_ _3\"></span>v<span class=\"_ _8\"></span>\u00e5king av langsiktige eiendeler<span class=\"_ _3\"></span> Orklak<span class=\"_ _b\"></span>onsernet har <span class=\"_ _b\"></span>vesentlige langsiktige <span class=\"_ _b\"></span>eiendeler i f<span class=\"_ _b\"></span>orm av materielle (varige<span class=\"_ _b\"></span> driftsmidler) og <span class=\"_ _3\"></span>immaterielle<span class=\"_ _8\"></span> eiendeler<span class=\"_ _b\"></span>.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Utvidet<span class=\"_ _8\"></span> forklaring og utviklingen i disse<span class=\"_ _b\"></span> eiendelene<span class=\"_ _b\"></span> er pr<span class=\"_ _b\"></span>esenter<span class=\"_ _3\"></span>t i note<span class=\"_ _b\"></span> 19<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og 20.<span class=\"_ _8\"></span> I <span class=\"_ _8\"></span>tillegg har k<span class=\"_ _b\"></span>onsernet andre langsiktige<span class=\"_ _b\"></span> eiendeler<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>som i hovedsak <span class=\"_ _b\"></span>gjelder investeringer<span class=\"_ _b\"></span> i selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f\u00f8rt etter<span class=\"_ _8\"></span> egenkapitalmetoden.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Disse<span class=\"_ _8\"></span> er behandlet i <span class=\"_ _3\"></span>note<span class=\"_ _8\"></span> 6 og inng\u00e5r ikk<span class=\"_ _b\"></span>e i <span class=\"_ _b\"></span>dr\u00f8ftelsen nedenfor<span class=\"_ _f\"></span>. De balansef\u00f8rte eiendelene<span class=\"_ _b\"></span> over<span class=\"_ _3\"></span>v\u00e5k<span class=\"_ _b\"></span>es l\u00f8pende, og dersom det<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>indik<span class=\"_ _8\"></span>atorer<span class=\"_ _b\"></span> p\u00e5 at verdiene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> eiendelene<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e lenger er<span class=\"_ _b\"></span> gjenvinnbare, vil det<span class=\"_ _8\"></span> strak<span class=\"_ _b\"></span>s bli foretatt verdifallstest<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> sjekk<span class=\"_ _b\"></span>e om eiendelene<span class=\"_ _8\"></span> fortsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> kan forsvare<span class=\"_ _b\"></span> sine r<span class=\"_ _b\"></span>egnskapsf\u00f8rte <span class=\"_ _b\"></span>verdier<span class=\"_ _b\"></span>. Dersom nye<span class=\"_ _b\"></span> estimater k<span class=\"_ _b\"></span>onkluderer<span class=\"_ _b\"></span> med at verdiene<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> lenger er<span class=\"_ _b\"></span> gjenvinnbare,<span class=\"_ _b\"></span> foretas<span class=\"_ _b\"></span> nedskrivning av <span class=\"_ _b\"></span>eiendelene til gjenvinnbart bel\u00f8p,<span class=\"_ _b\"></span> det h\u00f8yeste<span class=\"_ _b\"></span> av netto <span class=\"_ _b\"></span>salgsverdi og bruk<span class=\"_ _b\"></span>sverdi (neddisk<span class=\"_ _b\"></span>onter<span class=\"_ _3\"></span>t k<span class=\"_ _b\"></span>ontantstr\u00f8m).Nedskrivn<span class=\"_ _8\"></span>inger Det <span class=\"_ _b\"></span>er for<span class=\"_ _b\"></span>etat<span class=\"_ _3\"></span>t nedskrivninger<span class=\"_ _b\"></span> p\u00e5 <span class=\"_ _8\"></span>totalt <span class=\"_ _b\"></span>147<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> i 2022. Nedskrivningene f<span class=\"_ _b\"></span>ordeler seg <span class=\"_ _b\"></span>som f\u00f8lger p\u00e5 f<span class=\"_ _b\"></span>orretningsomr\u00e5dene:Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _160\"> </span>2021Orkla Foods<span class=\"_ _b\"></span> Europe<span class=\"_ _b1\"> </span>(21)<span class=\"_ _85\"> </span>-Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _2d4\"> </span>(10)<span class=\"_ _85\"> </span>-Orkla Car<span class=\"_ _b\"></span>e<span class=\"_ _2d5\"> </span><span class=\"ws2\">(48)<span class=\"_ _85\"> </span>-</span>Orkla Food Ingr<span class=\"_ _b\"></span>edients<span class=\"_ _2d6\"> </span>(4)<span class=\"_ _85\"> </span>-Orkla Consumer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Investments<span class=\"_ _102\"> </span><span class=\"ws2\">(64)<span class=\"_ _1b2\"> </span>(4)</span>Merk<span class=\"_ _8\"></span>evarevirk<span class=\"_ _b\"></span>somheten inkl. HK<span class=\"_ _273\"> </span>(147)<span class=\"_ _1b2\"> </span>(4)Financial Investments<span class=\"_ _2d7\"> </span>-<span class=\"_ _f0\"> </span>(1)Orkla<span class=\"_ _2d8\"> </span>(147)<span class=\"_ _152\"> </span>(5)Merke<span class=\"_ _b\"></span>varevirk<span class=\"_ _b\"></span>somheten inkl.<span class=\"_ _b\"></span> HK Konsernet<span class=\"_ _b\"></span> gjennomf\u00f8rte i tr\u00e5d <span class=\"_ _3\"></span>med vedtatte prinsipper<span class=\"_ _b\"></span>, ver<span class=\"_ _8\"></span>difallstester for<span class=\"_ _b\"></span> alle immaterielle <span class=\"_ _b\"></span>eiendeler med ubestemt levetid <span class=\"_ _b\"></span>og for<span class=\"_ _b\"></span> all goodwill f\u00f8r<span class=\"_ _b\"></span> avleggelse av<span class=\"_ _b\"></span> 3. kv<span class=\"_ _b\"></span>ar<span class=\"_ _3\"></span>tal.<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>et Harris<span class=\"_ _b\"></span> i House <span class=\"_ _8\"></span>Care<span class=\"_ _8\"></span> UK<span class=\"_ _8\"></span> (<span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>Consumer Investments) har utfr<span class=\"_ _b\"></span>a \u00e5rets<span class=\"_ _b\"></span> tester blitt nedskr<span class=\"_ _b\"></span>evet med 64 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>. Det er utover<span class=\"_ _b\"></span> dette <span class=\"_ _b\"></span>ogs\u00e5 blitt f<span class=\"_ _b\"></span>oretatt nedskrivning av fir<span class=\"_ _b\"></span>e mindre<span class=\"_ _b\"></span> varemerk<span class=\"_ _b\"></span>er i Orkla Health (<span class=\"_ _b\"></span>Orkla Care) p\u00e5 til sammen 48 mill. kroner<span class=\"_ _b\"></span> samt en goodwillpost i Or<span class=\"_ _b\"></span>chard V<span class=\"_ _b\"></span>alley <span class=\"_ _b\"></span>Australia<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla Food Ingredients) p\u00e5<span class=\"_ _b\"></span> 4 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>. Orkla besluttet i <span class=\"_ _b\"></span>f\u00f8rste halvdel av<span class=\"_ _b\"></span> mars 2022 \u00e5<span class=\"_ _b\"></span> avvikle <span class=\"_ _b\"></span>eierskapet til <span class=\"_ _b\"></span>sin russisk<span class=\"_ _b\"></span>e virk<span class=\"_ _b\"></span>somhet Ham\u00e9 Foods<span class=\"_ _b\"></span> ZA<span class=\"_ _f\"></span>O,<span class=\"_ _b\"></span> som produser<span class=\"_ _8\"></span>er langtidsholdbar<span class=\"_ _b\"></span>e matvarer<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> det russisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>edet. Det har<span class=\"_ _b\"></span> som f<span class=\"_ _b\"></span>\u00f8lge av <span class=\"_ _b\"></span>denne beslutningen blitt k<span class=\"_ _b\"></span>ostnadsf\u00f8rt 95 mill.<span class=\"_ _b\"></span> kroner presentert <span class=\"_ _b\"></span>som \u00abAndr<span class=\"_ _b\"></span>e k<span class=\"_ _b\"></span>ostnader\u00bb knyttet til nedskrivning av<span class=\"_ _b\"></span> bokf\u00f8rte ver<span class=\"_ _b\"></span>dier i selsk<span class=\"_ _b\"></span>apet, hvorav<span class=\"_ _b\"></span> 21 mill. kr<span class=\"_ _b\"></span>oner er<span class=\"_ _b\"></span> nedskrivning av <span class=\"_ _b\"></span>varige <span class=\"_ _b\"></span>driftsmidler i selsk<span class=\"_ _b\"></span>apet. Det <span class=\"_ _b\"></span>er i 2022 blitt <span class=\"_ _b\"></span>foretatt en nedskrivning av<span class=\"_ _b\"></span> produksjonsmidler<span class=\"_ _b\"></span> p\u00e5 <span class=\"_ _b\"></span>10 mill. kroner<span class=\"_ _b\"></span> i Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _b\"></span> Sverige i <span class=\"_ _b\"></span>\u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb.  Det har<span class=\"_ _b\"></span> utover dette<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> fremk<span class=\"_ _b\"></span>ommet indikasjoner p\u00e5<span class=\"_ _b\"></span> verdifall <span class=\"_ _b\"></span>for k<span class=\"_ _b\"></span>onsernets eiendeler pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember 2022, se<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> \u00f8vrig <span class=\"_ _3\"></span>avsnittet \u00abSensitivitet\u00bb<span class=\"_ _b\"></span> i denne noten.<span class=\"_ _b\"></span> Det ble<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> foretatt noen <span class=\"_ _b\"></span>vesentlige nedskrivninger i <span class=\"_ _b\"></span>2021. \u00d8vrig virksomhet Det er<span class=\"_ _b\"></span> ogs\u00e5 gjennomf\u00f8rt en oppdatert verdivur<span class=\"_ _b\"></span>dering <span class=\"_ _3\"></span>av kraftverk<span class=\"_ _b\"></span>ene i Sauda, og den for<span class=\"_ _b\"></span>etat<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> vurderingen forsv<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> konsernets<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>investering i Saudefaldene. Benyttet W<span class=\"_ _f\"></span>A<span class=\"_ _b\"></span>CC r<span class=\"_ _8\"></span>eflekterer<span class=\"_ _8\"></span> lavere<span class=\"_ _b\"></span> risiko<span class=\"_ _b\"></span> enn f<span class=\"_ _8\"></span>or <span class=\"_ _b\"></span>\u00f8vrige k<span class=\"_ _b\"></span>onsernselskaper<span class=\"_ _b\"></span>.\u00d8vrige vur<span class=\"_ _b\"></span>deringer Det er<span class=\"_ _b\"></span> ellers ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>identifisert <span class=\"_ _3\"></span>mindr<span class=\"_ _8\"></span>everdier<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyt<span class=\"_ _3\"></span>tet til v<span class=\"_ _b\"></span>arige driftsmidler eller<span class=\"_ _b\"></span> immaterielle <span class=\"_ _b\"></span>eiendeler i k<span class=\"_ _b\"></span>onsernet. Mark<span class=\"_ _b\"></span>edsutviklingen i 2022 har <span class=\"_ _b\"></span>v\u00e6rt p\u00e5virk<span class=\"_ _b\"></span>et av Russlands<span class=\"_ _b\"></span> invasjon av Ukraina<span class=\"_ _b\"></span> i kombinasjon med <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>tervirkninger av<span class=\"_ _8\"></span> pandemien.<span class=\"_ _8\"></span> Dette har<span class=\"_ _8\"></span> f<span class=\"_ _8\"></span>\u00f8rt til h\u00f8ye k<span class=\"_ _b\"></span>ostnads\u00f8kninger p\u00e5<span class=\"_ _b\"></span> viktige<span class=\"_ _b\"></span> r\u00e5varer<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>energi <span class=\"_ _8\"></span>og andre<span class=\"_ _b\"></span> innsatsfaktorer<span class=\"_ _b\"></span>. Situasjonen vil f\u00f8lges n\u00f8ye fremover<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i forhold til om dette vil f\u00f8r<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> til nedskrivningsindikasjoner<span class=\"_ _b\"></span> for noen av<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> virk<span class=\"_ _b\"></span>somheter<span class=\"_ _b\"></span>.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Goodwill og immaterielle<span class=\"_ _b\"></span> eiendeler med ubestemt levetid avskrives<span class=\"_ _b\"></span> ikke l\u00f8pende.<span class=\"_ _b\"></span> Disse eiendelene testes<span class=\"_ _b\"></span> der<span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>minst \u00e5rlig for ver<span class=\"_ _8\"></span>difall. I Orkla gj\u00f8res<span class=\"_ _b\"></span> det<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i 3. kvartal. I tilfelle det<span class=\"_ _8\"></span> foreligger<span class=\"_ _b\"></span> s\u00e6rlige indikasjoner p\u00e5 verdifall,<span class=\"_ _8\"></span> gjennomf\u00f8res<span class=\"_ _b\"></span> verdifallstester hyppigere. Kontant-str\u00f8mmer<span class=\"_ _8\"></span> knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til <span class=\"_ _8\"></span>eiendelene identifiser<span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>og neddisk<span class=\"_ _8\"></span>onteres.<span class=\"_ _8\"></span> Fremtidig k<span class=\"_ _8\"></span>ontantstr\u00f8m <span class=\"_ _8\"></span>er basert p\u00e5 gitte forutsetninger<span class=\"_ _8\"></span> (se egen tabell i denne noten) og enhetens vedtatte planer<span class=\"_ _b\"></span>. Dersom neddisk<span class=\"_ _8\"></span>ontert verdi av<span class=\"_ _b\"></span> fremtidige k<span class=\"_ _b\"></span>ontantstr\u00f8mmer <span class=\"_ _8\"></span>er laver<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>enn balansef\u00f8rt <span class=\"_ _8\"></span>verdi av <span class=\"_ _b\"></span>enhetens anvendte kapital,<span class=\"_ _b\"></span> gjennomf\u00f8res<span class=\"_ _8\"></span> nedskrivning til <span class=\"_ _b\"></span>gjenvinnbar<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> bel\u00f8p. Dersom neddisk<span class=\"_ _8\"></span>ontert verdi <span class=\"_ _b\"></span>er h\u00f8yere<span class=\"_ _8\"></span> enn anvendt k<span class=\"_ _8\"></span>apital, betyr<span class=\"_ _b\"></span> dette at <span class=\"_ _8\"></span>verdien av<span class=\"_ _8\"></span> den immaterielle<span class=\"_ _b\"></span> eiendelen eller goodwillen er<span class=\"_ _b\"></span> gjenvinnbar.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>I de<span class=\"_ _8\"></span> tilfellene neddisk<span class=\"_ _8\"></span>ontert verdi overstiger<span class=\"_ _8\"></span>  <span class=\"_ _291\"></span>anvendt kapital <span class=\"_ _3\"></span>med mindre enn 20 %, gj\u00f8r<span class=\"_ _8\"></span>es det<span class=\"_ _8\"></span> en yt<span class=\"_ _3\"></span>terliger<span class=\"_ _8\"></span>e sensitivitetsanalyse<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or \u00e5 sikr<span class=\"_ _8\"></span>e beregningen.<span class=\"_ _8\"></span> Anvendt kapital er definert gjennom presentasjonen av segmenter i note 7.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>I aktuelle tilfeller<span class=\"_ _8\"></span> gjennomg\u00e5s forutsetninger<span class=\"_ _8\"></span> og estimater p\u00e5 nytt, og det m\u00e5les i <span class=\"_ _3\"></span>hvor<span class=\"_ _8\"></span> stor gr<span class=\"_ _8\"></span>ad investeringen er robust i forhold til disse. Alternativt vil eiendelens<span class=\"_ _b\"></span> salgsverdi <span class=\"_ _3\"></span>beregnes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or \u00e5 se<span class=\"_ _8\"></span> om denne gir<span class=\"_ _b\"></span> st\u00f8t<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> til \u00e5 opprettholde bokf\u00f8rt verdi.V<span class=\"_ _b\"></span>aremerker<span class=\"_ _8\"></span> med <span class=\"_ _3\"></span>ubestemt levetid testes for<span class=\"_ _b\"></span> verdifall ved <span class=\"_ _3\"></span>at estimater<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> fremtidig salg av det aktuelle <span class=\"_ _b\"></span>varemerket<span class=\"_ _8\"></span> neddisk<span class=\"_ _8\"></span>onteres <span class=\"_ _b\"></span>og m\u00e5les opp<span class=\"_ _b\"></span> mot varemerk<span class=\"_ _b\"></span>ets bokf\u00f8rte <span class=\"_ _b\"></span>verdi. Dette blir<span class=\"_ _b\"></span> gjort ut fr<span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>en modell hvor <span class=\"_ _b\"></span>varemerkets<span class=\"_ _b\"></span> neddiskonterte <span class=\"_ _b\"></span>verdi blir kalkulert med <span class=\"_ _b\"></span>en prosentsats som indikerer<span class=\"_ _b\"></span> varemerkets<span class=\"_ _b\"></span> styrke. Denne styrk<span class=\"_ _b\"></span>en <span class=\"_ _3\"></span>ble<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>forutsatt ved kj\u00f8pet og videref<span class=\"_ _8\"></span>\u00f8res<span class=\"_ _8\"></span> i utgangspunktet ved verdifallstestingen.K<span class=\"_ _8\"></span>ontantstr\u00f8mgenererende enhet<span class=\"_ _8\"></span>er En k<span class=\"_ _b\"></span>ontantstr\u00f8mgenererende<span class=\"_ _b\"></span> enhet (K<span class=\"_ _b\"></span>GE) er<span class=\"_ _b\"></span> det laveste<span class=\"_ _b\"></span> niv\u00e5et <span class=\"_ _b\"></span>en kan m\u00e5le uavhengige k<span class=\"_ _b\"></span>ontantstr\u00f8mmer<span class=\"_ _b\"></span> fra. Ingen av<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> rapporter<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>segmentene pr<span class=\"_ _f\"></span>. 31. desember<span class=\"_ _b\"></span> 2022 <span class=\"_ _3\"></span>utgj\u00f8r<span class=\"_ _8\"></span> en egen K<span class=\"_ _8\"></span>GE. Orkla Foods<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>Orkla Conf<span class=\"_ _b\"></span>ectioner<span class=\"_ _3\"></span>y &amp; Snack<span class=\"_ _b\"></span>s har<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>en K<span class=\"_ _b\"></span>GE innenfor<span class=\"_ _b\"></span> hvert land og testes dermed pr<span class=\"_ _b\"></span>. land. Orkla Car<span class=\"_ _b\"></span>e derimot best\u00e5r av merk<span class=\"_ _b\"></span>evarevirksomheter<span class=\"_ _b\"></span> som har<span class=\"_ _b\"></span> virksomheter<span class=\"_ _b\"></span> innenfor <span class=\"_ _b\"></span>flere land.<span class=\"_ _b\"></span> B\u00e5de innenfor<span class=\"_ _b\"></span> Orkla Foods og Orkla Car<span class=\"_ _b\"></span>e er det<span class=\"_ _b\"></span> selskaper som har v\u00e6rt i k<span class=\"_ _b\"></span>onsernet <span class=\"_ _3\"></span>i lang tid, og disse<span class=\"_ _8\"></span> selskapene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> den grunn <span class=\"_ _3\"></span>lave<span class=\"_ _8\"></span> eller ingen balansef\u00f8rte immaterielle<span class=\"_ _b\"></span> eiendeler<span class=\"_ _f\"></span>. Store<span class=\"_ _b\"></span> oppkj\u00f8p<span class=\"_ _8\"></span> som kj\u00f8pet<span class=\"_ _b\"></span> av Rieber &amp; S\u00f8n Norge<span class=\"_ _b\"></span> i 2013 og <span class=\"_ _b\"></span>Cederroth i 2015 <span class=\"_ _b\"></span>er i hovedsak<span class=\"_ _b\"></span> blit<span class=\"_ _3\"></span>t <span class=\"_ _8\"></span>fullintegrert i eksister<span class=\"_ _b\"></span>ende virksomhet<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i Orkla og mer<span class=\"_ _3\"></span>ver<span class=\"_ _8\"></span>dier<span class=\"_ _8\"></span> ved oppkj\u00f8pene forsv<span class=\"_ _8\"></span>ares<span class=\"_ _b\"></span> dermed av de nye samlede<span class=\"_ _b\"></span> enhetene. Orkla India<span class=\"_ _b\"></span> har <span class=\"_ _b\"></span>to K<span class=\"_ _b\"></span>GE\u2019<span class=\"_ _b\"></span>er; MTR Foods <span class=\"_ _b\"></span>og Eastern Condiments.<span class=\"_ _b\"></span> Orkla Food Ingr<span class=\"_ _b\"></span>edients best\u00e5r av<span class=\"_ _b\"></span> mange ulik<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>enheter innenfor<span class=\"_ _b\"></span> bakeri-<span class=\"_ _b\"></span> og iskremingredienser<span class=\"_ _f\"></span>, <span class=\"_ _b\"></span>og disse<span class=\"_ _8\"></span> utgj\u00f8r i hovedsak<span class=\"_ _b\"></span> egne<span class=\"_ _8\"></span> K<span class=\"_ _b\"></span>GE'<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>. Disse<span class=\"_ _8\"></span> testes<span class=\"_ _b\"></span> individuelt og utgj\u00f8r til sammen 20 gjennomf\u00f8rte<span class=\"_ _b\"></span> tester<span class=\"_ _b\"></span>.Orkla <span class=\"_ _b\"></span>Consumer Investments<span class=\"_ _b\"></span> best\u00e5r av <span class=\"_ _b\"></span>Orkla House<span class=\"_ _b\"></span> Care,<span class=\"_ _b\"></span> Lilleborg, Pierre<span class=\"_ _b\"></span> Robert, K<span class=\"_ _b\"></span>otipizza, New<span class=\"_ _b\"></span> Y<span class=\"_ _f\"></span>ork<span class=\"_ _b\"></span> Pizza <span class=\"_ _8\"></span>og Da <span class=\"_ _b\"></span>Grasso. Lillebor<span class=\"_ _8\"></span>g,<span class=\"_ _8\"></span> Kotipizza<span class=\"_ _b\"></span> og New <span class=\"_ _b\"></span>Y<span class=\"_ _f\"></span>ork<span class=\"_ _8\"></span> Pizza utgj\u00f8r<span class=\"_ _b\"></span> egne<span class=\"_ _8\"></span> K<span class=\"_ _b\"></span>GE\u2019<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>. Da<span class=\"_ _8\"></span> Gr<span class=\"_ _8\"></span>asso,<span class=\"_ _8\"></span> hvor kj\u00f8pet<span class=\"_ _8\"></span> ble<span class=\"_ _8\"></span> gjennomf<span class=\"_ _8\"></span>\u00f8rt i desember 2022,<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>utgj\u00f8re<span class=\"_ _8\"></span> en egen K<span class=\"_ _8\"></span>GE for<span class=\"_ _b\"></span> verdifallstesting <span class=\"_ _3\"></span>i 2023.<span class=\"_ _8\"></span> For Pierre<span class=\"_ _b\"></span> Robert utgj\u00f8r Norge<span class=\"_ _b\"></span> og Finland <span class=\"_ _b\"></span>egne K<span class=\"_ _b\"></span>GE\u2019<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>. I Orkla<span class=\"_ _b\"></span> House <span class=\"_ _b\"></span>Care <span class=\"_ _b\"></span>er virksomhetene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i UK, Benelux-landene og Norge selvstendige<span class=\"_ _b\"></span> enheter som testes p\u00e5<span class=\"_ _b\"></span> individuell basis.Segmentene er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>beskrevet<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>note<span class=\"_ _8\"></span> 7 og oversikt over<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>bokf\u00f8rt goodwill og varemerk<span class=\"_ _b\"></span>er knyt<span class=\"_ _3\"></span>tet til de<span class=\"_ _b\"></span> st\u00f8rste K<span class=\"_ _8\"></span>GE\u2019<span class=\"_ _b\"></span>ene pr<span class=\"_ _b\"></span>. forr<span class=\"_ _8\"></span>etningsomr\u00e5de<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> vist i egen oversikt i <span class=\"_ _b\"></span>denne noten.V<span class=\"_ _b\"></span>aremerk<span class=\"_ _b\"></span>er For v<span class=\"_ _b\"></span>aremerker<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>ny<span class=\"_ _8\"></span> organisering normalt ikke<span class=\"_ _b\"></span> endre forutsetningene<span class=\"_ _b\"></span> knyt<span class=\"_ _3\"></span>tet til m\u00e5ling <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> de ulike<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>merk<span class=\"_ _b\"></span>enes styrk<span class=\"_ _b\"></span>e. V<span class=\"_ _b\"></span>aremerk<span class=\"_ _b\"></span>ene lever videre<span class=\"_ _b\"></span> i den nye organisasjonen.<span class=\"_ _b\"></span> Ver<span class=\"_ _b\"></span>dien <span class=\"_ _3\"></span>av et<span class=\"_ _8\"></span> var<span class=\"_ _8\"></span>emerk<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> vil v\u00e6re<span class=\"_ _b\"></span> dynamisk, og nye produkter<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>lanseres<span class=\"_ _8\"></span> under det gitte<span class=\"_ _8\"></span> varemerk<span class=\"_ _b\"></span>et, vil v<span class=\"_ _8\"></span>\u00e6re<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>med p\u00e5 \u00e5 opprettholde merk<span class=\"_ _b\"></span>ets verdi.Forutset<span class=\"_ _8\"></span>nin<span class=\"_ _8\"></span>ger Merk<span class=\"_ _b\"></span>evarevirksomheten <span class=\"_ _b\"></span>er i utgangspunktet r<span class=\"_ _b\"></span>elativ<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>stabil i forhold <span class=\"_ _8\"></span>til svingninger i mark<span class=\"_ _b\"></span>edene. Ber<span class=\"_ _b\"></span>egninger av <span class=\"_ _b\"></span>fremtidig kontantstr<span class=\"_ _b\"></span>\u00f8m bygger p\u00e5 en rekk<span class=\"_ _b\"></span>e forutsetninger<span class=\"_ _f\"></span>. Det<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> gjelder b\u00e5de forhold som forutsetninger<span class=\"_ _8\"></span> om den \u00f8k<span class=\"_ _b\"></span>onomiske<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utviklingen og forhold som forutsetninger om antatt levetid p\u00e5 viktige v<span class=\"_ _b\"></span>aremerker<span class=\"_ _f\"></span>. Fremtidig kontantstr<span class=\"_ _8\"></span>\u00f8m er estimert med utgangspunkt i budsjett f<span class=\"_ _b\"></span>or k<span class=\"_ _b\"></span>ommende \u00e5r <span class=\"_ _b\"></span>og fire<span class=\"_ _b\"></span> p\u00e5f\u00f8lgende prognose\u00e5r<span class=\"_ _f\"></span>. Fra<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>med <span class=\"_ _3\"></span>\u00e5r<span class=\"_ _b\"></span> seks<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> det beregnet en terminalverdi.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>De<span class=\"_ _8\"></span> viktigste<span class=\"_ _8\"></span> faktorene som er lagt til grunn ved verdifallstestene<span class=\"_ _b\"></span> er oppsummert pr<span class=\"_ _b\"></span>. segment i egen tabell i denne noten. KGE\u2019<span class=\"_ _f\"></span>ene operer<span class=\"_ _8\"></span>er i forskjellige mark<span class=\"_ _8\"></span>eder<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> og tabellen er ment \u00e5 gi en oversikt over<span class=\"_ _b\"></span> de viktigste<span class=\"_ _b\"></span> driverne. Disk<span class=\"_ _b\"></span>onteringssats Disk<span class=\"_ _b\"></span>onteringssatsen som benyt<span class=\"_ _3\"></span>tes,<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>tar utgangspunkt<span class=\"_ _8\"></span> i k<span class=\"_ _b\"></span>onsernets kapitalk<span class=\"_ _b\"></span>ostnad, <span class=\"_ _b\"></span>som er ber<span class=\"_ _b\"></span>egnet til 6,3<span class=\"_ _b\"></span> % etter <span class=\"_ _b\"></span>skatt (5,5 % i 2021),<span class=\"_ _b\"></span> baser<span class=\"_ _3\"></span>t p\u00e5 et<span class=\"_ _b\"></span> veid gjennomsnit<span class=\"_ _3\"></span>t av avkastningskrav<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or<span class=\"_ _8\"></span> egen- og fremmedk<span class=\"_ _8\"></span>apital (W<span class=\"_ _f\"></span>A<span class=\"_ _8\"></span>CC<span class=\"_ _b\"></span>) for<span class=\"_ _8\"></span> k<span class=\"_ _b\"></span>onsernet. K<span class=\"_ _8\"></span>onsernets <span class=\"_ _b\"></span>W<span class=\"_ _b\"></span>A<span class=\"_ _b\"></span>CC f<span class=\"_ _8\"></span>\u00f8r<span class=\"_ _8\"></span> sk<span class=\"_ _8\"></span>att utgj\u00f8r<span class=\"_ _8\"></span> 8,<span class=\"_ _8\"></span>1 % (7<span class=\"_ _b\"></span>,0 % i 2021). Egenkapitalavkastningskr<span class=\"_ _b\"></span>avet estimeres<span class=\"_ _b\"></span> ved bruk<span class=\"_ _b\"></span> av kapitalverdimodellen (<span class=\"_ _b\"></span>CAPM).<span class=\"_ _b\"></span> Fremmedkapitalavkastningskr<span class=\"_ _b\"></span>avet estimeres<span class=\"_ _b\"></span> ut fra<span class=\"_ _b\"></span> langsiktig risik<span class=\"_ _b\"></span>ofri rente <span class=\"_ _b\"></span>tillagt en kredittmargin utledet<span class=\"_ _b\"></span> av Orklas<span class=\"_ _b\"></span> marginale langsiktige<span class=\"_ _b\"></span> l\u00e5nerente.<span class=\"_ _b\"></span> Eksterne inf<span class=\"_ _b\"></span>ormasjonskilder benyt<span class=\"_ _3\"></span>tes<span class=\"_ _8\"></span> f<span class=\"_ _8\"></span>or ber<span class=\"_ _8\"></span>egning av<span class=\"_ _8\"></span> egenkapital-<span class=\"_ _b\"></span> og fremmedkapitalk<span class=\"_ _b\"></span>ostnad. Disk<span class=\"_ _b\"></span>onteringssatsen <span class=\"_ _3\"></span>justeres<span class=\"_ _b\"></span> for landrisik<span class=\"_ _b\"></span>o og inflasjonsniv\u00e5 tilpasset den aktuelle ver<span class=\"_ _b\"></span>diberegning. Sensitivitet De st\u00f8rste<span class=\"_ _b\"></span> varemerk<span class=\"_ _b\"></span>e- og goodwillpostene<span class=\"_ _b\"></span> er kny<span class=\"_ _3\"></span>ttet til virksomheter<span class=\"_ _b\"></span> i god utvikling.<span class=\"_ _b\"></span> En sammenligning av<span class=\"_ _b\"></span> bokf\u00f8rt anvendt kapital i merk<span class=\"_ _b\"></span>evarevirksomheten med en gjennomsnittsverdi av \u00abSum Of<span class=\"_ _b\"></span> The Parts\u00bb<span class=\"_ _b\"></span> (SO<span class=\"_ _b\"></span>TP) basert <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> analy<span class=\"_ _3\"></span>tik<span class=\"_ _b\"></span>ernes verdivur<span class=\"_ _8\"></span>dering <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> tilsvarende<span class=\"_ _8\"></span> omr\u00e5de,<span class=\"_ _b\"></span> viser betydelige merverdier<span class=\"_ _b\"></span>. Mer<span class=\"_ _3\"></span>verdier<span class=\"_ _b\"></span> varierer<span class=\"_ _8\"></span> fra<span class=\"_ _8\"></span> omr\u00e5de<span class=\"_ _8\"></span> til omr\u00e5de,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>men alle de <span class=\"_ _b\"></span>fem merkev<span class=\"_ _b\"></span>areomr\u00e5dene <span class=\"_ _b\"></span>viser at SO<span class=\"_ _b\"></span>TP<span class=\"_ _b\"></span> er klart h\u00f8yer<span class=\"_ _b\"></span>e enn <span class=\"_ _b\"></span>tilsvarende<span class=\"_ _b\"></span> bokf\u00f8rte ver<span class=\"_ _b\"></span>dier<span class=\"_ _b\"></span>. Det vil kunne v<span class=\"_ _b\"></span>\u00e6re usikkerhet<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kny<span class=\"_ _3\"></span>ttet til v<span class=\"_ _8\"></span>aremerk<span class=\"_ _b\"></span>e- og goodwillposter<span class=\"_ _b\"></span> i selskaper<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>nylig er kj\u00f8pt. For slik<span class=\"_ _b\"></span>e selsk<span class=\"_ _8\"></span>aper<span class=\"_ _8\"></span> er planer og forutsatt vekst<span class=\"_ _b\"></span> baser<span class=\"_ _3\"></span>t p\u00e5<span class=\"_ _b\"></span> utviklingen i relativt nye mark<span class=\"_ _b\"></span>eder <span class=\"_ _8\"></span>for<span class=\"_ _b\"></span> konsernet.<span class=\"_ _b\"></span> Ut fra<span class=\"_ _b\"></span> de<span class=\"_ _8\"></span> forutsetninger<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>forventninger som er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>lagt inn <span class=\"_ _3\"></span>b\u00e5de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i oppkj\u00f8pscasene<span class=\"_ _8\"></span> og videre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>planer<span class=\"_ _b\"></span>, forsv<span class=\"_ _8\"></span>arer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>imidlertid virksomhetene<span class=\"_ _b\"></span> sine balansef\u00f8rte verdier<span class=\"_ _f\"></span>. Utviklingen i Orkla<span class=\"_ _b\"></span> Confectionery &amp; Snack<span class=\"_ _b\"></span>s Latvija<span class=\"_ _b\"></span> har v<span class=\"_ _b\"></span>\u00e6r<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>svak<span class=\"_ _8\"></span>ere<span class=\"_ _b\"></span> enn forutsatt siden selskapet ble kj\u00f8pt opp.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Ut fra<span class=\"_ _8\"></span> forventede k<span class=\"_ _b\"></span>ontantstr\u00f8mmer f<span class=\"_ _b\"></span>orsvarer <span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>Confectioner<span class=\"_ _3\"></span>y<span class=\"_ _8\"></span> &amp; Snack<span class=\"_ _8\"></span>s Latvija<span class=\"_ _b\"></span> bokf\u00f8rt verdi,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>men <span class=\"_ _3\"></span>utviklingen fremover<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>bli fulgt opp<span class=\"_ _8\"></span> tett i <span class=\"_ _3\"></span>forhold til forutsatt resultatoppn\u00e5else.<span class=\"_ _b\"></span> Det ble f<span class=\"_ _b\"></span>oretatt en nedskrivningstest i <span class=\"_ _b\"></span>3. kvartal 2022.<span class=\"_ _b\"></span>  Denne ble<span class=\"_ _b\"></span> oppdatert i <span class=\"_ _b\"></span>en ny gjennomgang pr<span class=\"_ _f\"></span>. <span class=\"_ _8\"></span>31. <span class=\"_ _b\"></span>desember 2022.<span class=\"_ _b\"></span> I ned-skrivningstesten som ble foretatt pr<span class=\"_ _b\"></span>. 31. desember<span class=\"_ _b\"></span> 2022, vil en nedgang fra<span class=\"_ _b\"></span> 1,5 % til 1,0 % vekst i terminalleddet for Orkla<span class=\"_ _b\"></span> Confectionery &amp; <span class=\"_ _3\"></span>Snacks<span class=\"_ _b\"></span> Latvija, <span class=\"_ _b\"></span>gi en nedskrivning p\u00e5<span class=\"_ _b\"></span> i underkant av <span class=\"_ _b\"></span>40 mill. kr<span class=\"_ _b\"></span>oner<span class=\"_ _b\"></span>, mens <span class=\"_ _b\"></span>en \u00f8kning av W<span class=\"_ _f\"></span>A<span class=\"_ _b\"></span>CC f\u00f8r<span class=\"_ _b\"></span> skatt <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>0,5<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>%-poeng vil gi en nedskrivning <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> ca. 55 mill. kroner<span class=\"_ _f\"></span>. En nedgang p\u00e5<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>1 %-poeng i prognoseperioden <span class=\"_ _b\"></span>og i terminalleddet for<span class=\"_ _b\"></span> EBIT (adj.)-marginen <span class=\"_ _b\"></span>vil gi <span class=\"_ _b\"></span>en nedskrivning p\u00e5 ca.<span class=\"_ _b\"></span> 100<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _f\"></span>. Dette bildet vil raskt kunne endr<span class=\"_ _b\"></span>e seg da det<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>avhenger av forventet fremtidig resultatutvikling i <span class=\"_ _b\"></span>selskapet. Selskapet<span class=\"_ _b\"></span> har v<span class=\"_ _b\"></span>\u00e6r<span class=\"_ _3\"></span>t negativt p\u00e5virk<span class=\"_ _b\"></span>et av<span class=\"_ _8\"></span> k<span class=\"_ _b\"></span>oronapandemien, men har<span class=\"_ _b\"></span> vist <span class=\"_ _b\"></span>en bedret utvikling i 4.<span class=\"_ _b\"></span> kvartal 2022. For de<span class=\"_ _b\"></span> \u00f8vrige K<span class=\"_ _b\"></span>GE'ene<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e tilsvar<span class=\"_ _8\"></span>ende<span class=\"_ _8\"></span> endringer i forutsetningene som beskrevet i avsnitt <span class=\"_ _b\"></span>over<span class=\"_ _b\"></span>, medf\u00f8r<span class=\"_ _b\"></span>e vesentlige<span class=\"_ _b\"></span> nedskrivninger<span class=\"_ _b\"></span>.Goodwill- og v<span class=\"_ _b\"></span>aremerkeposter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innenfor<span class=\"_ _b\"></span> Orklas forretningsomr<span class=\"_ _8\"></span>\u00e5der<span class=\"_ _8\"></span> er listet i tabellene p\u00e5 de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>neste<span class=\"_ _8\"></span> sidene.Risik<span class=\"_ _b\"></span>o for end<span class=\"_ _b\"></span>ringer i ram<span class=\"_ _8\"></span>mebeti<span class=\"_ _8\"></span>ngelser f<span class=\"_ _8\"></span>remo<span class=\"_ _b\"></span>ver  De <span class=\"_ _b\"></span>globale utfor<span class=\"_ _b\"></span>dringene knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til klimaendringer<span class=\"_ _b\"></span>, ressursknapphet,<span class=\"_ _b\"></span> ern\u00e6ring og helse<span class=\"_ _b\"></span> p\u00e5virker<span class=\"_ _b\"></span> Orklas<span class=\"_ _b\"></span> virksomhet<span class=\"_ _b\"></span> i form av risik<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>for endringer i r<span class=\"_ _b\"></span>\u00e5varetilgang, k<span class=\"_ _b\"></span>ostnader<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>forbrukerpr<span class=\"_ _b\"></span>eferanser <span class=\"_ _b\"></span>og politiske<span class=\"_ _b\"></span> rammebetingelser<span class=\"_ _f\"></span>. K<span class=\"_ _8\"></span>onsernet f<span class=\"_ _8\"></span>\u00f8lger<span class=\"_ _8\"></span> utviklingen n\u00f8ye <span class=\"_ _b\"></span>gjennom aktiv inter<span class=\"_ _b\"></span>essentdialog og l\u00f8pende analy<span class=\"_ _b\"></span>ser<span class=\"_ _b\"></span>. Utfordringene<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til klimaendringer <span class=\"_ _b\"></span>og r\u00e5vareknapphet<span class=\"_ _b\"></span> medf\u00f8rer risik<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>\u00f8kning i r\u00e5var<span class=\"_ _b\"></span>ekostnader<span class=\"_ _f\"></span>, redusert <span class=\"_ _b\"></span>tilgang p\u00e5 <span class=\"_ _8\"></span>enk<span class=\"_ _8\"></span>elte<span class=\"_ _8\"></span> r\u00e5var<span class=\"_ _8\"></span>er<span class=\"_ _8\"></span> og brudd p\u00e5<span class=\"_ _b\"></span> Orklas<span class=\"_ _8\"></span> etisk<span class=\"_ _b\"></span>e leverand\u00f8rkrav<span class=\"_ _f\"></span>. Denne<span class=\"_ _8\"></span> risik<span class=\"_ _8\"></span>oen m\u00f8tes<span class=\"_ _8\"></span> gjennom <span class=\"_ _b\"></span>tet<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>oppf\u00f8lging mot leverand\u00f8rer<span class=\"_ _f\"></span>, lager<span class=\"_ _8\"></span>oppbygging p\u00e5 utv<span class=\"_ _8\"></span>algte<span class=\"_ _8\"></span> omr<span class=\"_ _8\"></span>\u00e5der<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> ressurseffektivisering,<span class=\"_ _b\"></span> samt <span class=\"_ _b\"></span>godkjenning av bruk av<span class=\"_ _b\"></span> alternative r\u00e5v<span class=\"_ _b\"></span>arer<span class=\"_ _b\"></span>. Klimaforandringer<span class=\"_ _b\"></span> kan for<span class=\"_ _b\"></span>\u00e5rsake<span class=\"_ _b\"></span> flom, jordskjelv<span class=\"_ _b\"></span> og andre<span class=\"_ _b\"></span> naturkatastrofer<span class=\"_ _f\"></span>, og det vurder<span class=\"_ _b\"></span>es \u00e5 v\u00e6re<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>risik<span class=\"_ _b\"></span>o kny<span class=\"_ _3\"></span>ttet til om Orklas<span class=\"_ _8\"></span> fabrikk<span class=\"_ _8\"></span>er ligger i <span class=\"_ _3\"></span>utsatte<span class=\"_ _8\"></span> omr\u00e5der<span class=\"_ _f\"></span>. Orkla<span class=\"_ _8\"></span> gj\u00f8r vur<span class=\"_ _8\"></span>deringer<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>b\u00e5de<span class=\"_ _8\"></span> nye og ek<span class=\"_ _8\"></span>sisterende<span class=\"_ _8\"></span> lokasjoner og hvor utsatte<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>er f<span class=\"_ _b\"></span>or naturkatastrof<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>. Risik<span class=\"_ _b\"></span>oen vurderes<span class=\"_ _b\"></span> \u00e5 <span class=\"_ _b\"></span>v\u00e6re lav<span class=\"_ _f\"></span>.Disse <span class=\"_ _b\"></span>forholdene kan imidlertid ha<span class=\"_ _b\"></span> innvirkning p\u00e5 fremtidig utvikling av<span class=\"_ _b\"></span> Orklas virk<span class=\"_ _b\"></span>somheter<span class=\"_ _b\"></span>. For<span class=\"_ _3\"></span>ventet utvikling <span class=\"_ _3\"></span>knyttet til disse forholdene<span class=\"_ _b\"></span> er dermed elementer<span class=\"_ _b\"></span> som hensyntas<span class=\"_ _b\"></span> b\u00e5de i forbindelse<span class=\"_ _b\"></span> med vurdering av<span class=\"_ _b\"></span> nedskrivningsindikatorer<span class=\"_ _b\"></span> og ved gjennomf\u00f8ring av nedskrivningstestene.Beskrivelser knyttet til klimarisik<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>de ulik<span class=\"_ _b\"></span>e forr<span class=\"_ _b\"></span>etningsomr\u00e5dene innenfor<span class=\"_ _b\"></span> merk<span class=\"_ _b\"></span>evarevirksomheten er<span class=\"_ _b\"></span> gitt <span class=\"_ _3\"></span>i tabellene<span class=\"_ _8\"></span> p\u00e5 de<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>neste<span class=\"_ _b\"></span> sidene. Spesifikke<span class=\"_ _b\"></span> risik<span class=\"_ _b\"></span>oer knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til hver<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> f<span class=\"_ _8\"></span>orretningsomr\u00e5de<span class=\"_ _b\"></span> fremg\u00e5r<span class=\"_ _8\"></span> av<span class=\"_ _8\"></span> tabellene.<span class=\"_ _b\"></span> V<span class=\"_ _b\"></span>ed utgangen av 2022<span class=\"_ _b\"></span> er <span class=\"_ _b\"></span>det ikk<span class=\"_ _b\"></span>e blitt identifisert noe <span class=\"_ _b\"></span>vesentlig klimarisiko<span class=\"_ _b\"></span> i \u00e5rets<span class=\"_ _b\"></span> tester <span class=\"_ _b\"></span>som har f<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>til nedskrivninger <span class=\"_ _8\"></span>som f<span class=\"_ _8\"></span>\u00f8lge av<span class=\"_ _b\"></span> klimarelatert p\u00e5virkning. Det er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>imidlertid <span class=\"_ _3\"></span>usikk<span class=\"_ _b\"></span>erhet <span class=\"_ _3\"></span>knyttet til dette og vurderingene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kan endres<span class=\"_ _b\"></span> fremover<span class=\"_ _b\"></span>. Det<span class=\"_ _b\"></span> er heller<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> identifisert noen \u00abstr<span class=\"_ _b\"></span>andede eiendeler\u00bb<span class=\"_ _b\"></span> som gj\u00f8r<span class=\"_ _b\"></span> at forventet levetid <span class=\"_ _b\"></span>og restverdi blir <span class=\"_ _b\"></span>endret.Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla Foods<span class=\"_ _b\"></span> Europe (<span class=\"_ _f\"></span>OF)<span class=\"fc3\"> </span> <span class=\"_ _49\"> </span> <span class=\"_ _48\"> </span>                          Goodwill                            V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>Enheter<span class=\"_ _1c0\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f3\"> </span>2022<span class=\"_ _38\"> </span>2021Enheter i segmentet<span class=\"_ _2d9\"> </span>OF<span class=\"_ _b\"></span> Norge<span class=\"_ _1d5\"> </span><span class=\"ws64\">3 545<span class=\"_ _259\"> </span>3 545<span class=\"_ _1c2\"> </span>1 260<span class=\"_ _88\"> </span>1 260</span>OF<span class=\"_ _b\"></span> Sverige<span class=\"_ _29f\"> </span>1 497<span class=\"_ _88\"> </span><span class=\"ws64\">1 537<span class=\"_ _e2\"> </span></span>392<span class=\"_ _e2\"> </span>394OF<span class=\"_ _b\"></span> Danmark<span class=\"_ _21f\"> </span>4<span class=\"_ _3\"></span>42<span class=\"_ _83\"> </span>420<span class=\"_ _164\"> </span>63<span class=\"_ _164\"> </span>59OF<span class=\"_ _b\"></span> Finland<span class=\"_ _57\"> </span><span class=\"ls58 ws72\">1<span class=\"_ _3\"></span>74<span class=\"_ _123\"> </span></span>166<span class=\"_ _2c5\"> </span>2<span class=\"_ _2c5\"> </span>2OF<span class=\"_ _b\"></span> Baltics<span class=\"_ _1be\"> </span>60<span class=\"_ _248\"> </span><span class=\"ls59 ws73\">57<span class=\"_ _164\"> </span></span>48<span class=\"_ _117\"> </span>46OF<span class=\"_ _b\"></span> Central <span class=\"_ _3\"></span>Eur<span class=\"_ _8\"></span>ope<span class=\"_ _191\"> </span><span class=\"ws2\">671<span class=\"_ _123\"> </span>618<span class=\"_ _b0\"> </span>551<span class=\"_ _9b\"> </span>508</span>Sum<span class=\"_ _239\"> </span><span class=\"ws64\">6 389<span class=\"_ _93\"> </span>6 343<span class=\"_ _8e\"> </span>2 316<span class=\"_ _93\"> </span>2 269</span>2022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _2da\"> </span><span class=\"ws71\">16 417<span class=\"_ _2db\"> </span><span class=\"ws64\">14 7<span class=\"_ _b\"></span>40</span></span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _2dc\"> </span><span class=\"ws64\">1 973<span class=\"_ _5e\"> </span></span><span class=\"ls5a\">2 243</span>Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"_ _1ae\"> </span><span class=\"ws2\">Opererer hovedsak<span class=\"_ _b\"></span>elig i de<span class=\"_ _8\"></span> nordisk<span class=\"_ _b\"></span>e og baltisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>edene samt<span class=\"_ _8\"></span> i \u00d8sterrik<span class=\"_ _b\"></span>e, <span class=\"_ _b\"></span>T<span class=\"_ _b\"></span>sjekkia, Slovakia<span class=\"_ _8\"></span> og Ungarn.<span class=\"_ _b\"></span> Bransjerisiko<span class=\"_ _b\"></span> anses  </span>som lav <span class=\"_ _b\"></span>og budsjet<span class=\"_ _3\"></span>ter<span class=\"_ _b\"></span> gj\u00f8res<span class=\"_ _8\"></span> i lokal <span class=\"_ _8\"></span>valuta.R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markeds <span class=\"_ _5\"></span>bildet <span class=\"ws2\"> </span>Sentrale<span class=\"_ _8\"></span> r\u00e5varer: kj\u00f8tt, egg, gr<span class=\"_ _8\"></span>\u00f8nnsak<span class=\"_ _8\"></span>er<span class=\"_ _b\"></span>, meieriprodukter<span class=\"_ _b\"></span>, fisk, krydder og andre tilsetningsprodukter<span class=\"_ _f\"></span>, frukt og b\u00e6r samt glass-,<span class=\"_ _8\"></span> p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetpapp-, plast-<span class=\"_ _b\"></span> og metallemballasje. Ustabile<span class=\"_ _b\"></span> markeder<span class=\"_ _8\"></span> i etterkant<span class=\"_ _8\"></span> av k<span class=\"_ _b\"></span>oronapandemien, klimatisk<span class=\"_ _b\"></span>e f<span class=\"_ _8\"></span>orhold og krig i Ukr<span class=\"_ _8\"></span>aina har<span class=\"_ _b\"></span> medf\u00f8rt h\u00f8yere<span class=\"_ _b\"></span> risiko<span class=\"_ _8\"></span> enn normalt<span class=\"_ _8\"></span> for<span class=\"_ _b\"></span> \u00f8kt priser<span class=\"_ _8\"></span> p\u00e5 b\u00e5de<span class=\"_ _b\"></span> r\u00e5varer<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>emballasje og <span class=\"_ _b\"></span>energi.Produk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _45\"> </span>Pr<span class=\"_ _8\"></span>oduksjonen <span class=\"_ _b\"></span>skjer i Norden,<span class=\"_ _8\"></span> Baltikum,<span class=\"_ _8\"></span> \u00d8sterrik<span class=\"_ _b\"></span>e, <span class=\"_ _b\"></span>T<span class=\"_ _b\"></span>sjekkia og Slov<span class=\"_ _8\"></span>akia.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span> Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av innovasjoner<span class=\"_ _b\"></span>, pr<span class=\"_ _8\"></span>oduktivitet, kjedef<span class=\"_ _8\"></span>orhandlinger<span class=\"_ _b\"></span>, <span class=\"_ _8\"></span>energi <span class=\"_ _8\"></span>og r\u00e5var<span class=\"_ _8\"></span>epriser<span class=\"_ _b\"></span>. Det <span class=\"_ _b\"></span>er h\u00f8yere<span class=\"_ _8\"></span> usikk<span class=\"_ _8\"></span>erhet justert for<span class=\"_ _8\"></span> forventninger fremoverenn normalt rundt b\u00e5de<span class=\"_ _b\"></span> energi <span class=\"_ _8\"></span>og r\u00e5var<span class=\"_ _8\"></span>eprisene <span class=\"_ _b\"></span>som f\u00f8lge av<span class=\"_ _b\"></span> ustabile  mark<span class=\"_ _8\"></span>eder <span class=\"_ _b\"></span>som etter<span class=\"_ _3\"></span>virkninger<span class=\"_ _b\"></span> av k<span class=\"_ _8\"></span>oronapandemien <span class=\"_ _8\"></span>og den p\u00e5g\u00e5ende krigen i Ukr<span class=\"_ _8\"></span>aina.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>F\u00f8lger l\u00f8pende<span class=\"_ _b\"></span> konsumenttrender<span class=\"_ _8\"></span> og jobber<span class=\"_ _b\"></span> kontinuerlig med \u00e5<span class=\"_ _8\"></span> s\u00f8k<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>vekst<span class=\"_ _8\"></span> og utvikling innenf<span class=\"_ _8\"></span>or <span class=\"_ _b\"></span>eksisterende<span class=\"_ _8\"></span> og nye<span class=\"_ _b\"></span> segmenter<span class=\"_ _b\"></span>.i samarbeid med k<span class=\"_ _8\"></span>underKonjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _118\"> </span><span class=\"ws2\">Det forutsettes r<span class=\"_ _8\"></span>elativt normale mark<span class=\"_ _b\"></span>eder <span class=\"_ _8\"></span>og omsetning <span class=\"_ _b\"></span>\u2013 virk<span class=\"_ _b\"></span>somheten er <span class=\"_ _b\"></span>generelt lite k<span class=\"_ _b\"></span>onjunkturp\u00e5virket,<span class=\"_ _b\"></span> men i perioder med </span>store<span class=\"_ _8\"></span> prisendringer k<span class=\"_ _8\"></span>an volumet<span class=\"_ _8\"></span> p\u00e5virk<span class=\"_ _8\"></span>es noe.Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _196\"> </span>Klimarisiko<span class=\"_ _8\"></span> kan p\u00e5virk<span class=\"_ _b\"></span>e virk<span class=\"_ _b\"></span>somheten p\u00e5 lik linje<span class=\"_ _b\"></span> som alle andr<span class=\"_ _8\"></span>e matpr<span class=\"_ _8\"></span>oduserende<span class=\"_ _8\"></span> selsk<span class=\"_ _8\"></span>aper<span class=\"_ _b\"></span>. Forventede <span class=\"_ _8\"></span>temperatur\u00f8kninger<span class=\"_ _b\"></span> og tilh\u00f8rende<span class=\"_ _8\"></span> ek<span class=\"_ _b\"></span>streme <span class=\"_ _8\"></span>v\u00e6rfenomener<span class=\"_ _8\"></span> i \u00e5rene<span class=\"_ _8\"></span> fremover<span class=\"_ _b\"></span> vil ha <span class=\"_ _b\"></span>en effekt p\u00e5<span class=\"_ _b\"></span> jordbrukets<span class=\"_ _b\"></span> produktivitet. Dette k<span class=\"_ _8\"></span>an f\u00f8r<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>til ubalanser i r\u00e5var<span class=\"_ _8\"></span>emark<span class=\"_ _8\"></span>eder b\u00e5de<span class=\"_ _b\"></span> lokalt og <span class=\"_ _b\"></span>globalt. Situasjonen overv\u00e5k<span class=\"_ _b\"></span>es l\u00f8pende b\u00e5de<span class=\"_ _b\"></span> sentralt <span class=\"_ _b\"></span>og lokalt. T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _e4\"> </span><span class=\"ws63\">V<span class=\"_ _b\"></span>ekstrate<span class=\"_ _8\"></span> 1,5 %.</span>Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla India<span class=\"_ _b\"></span>  <span class=\"_ _239\"> </span>                           Goodwill                              V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>Enheter<span class=\"_ _2dd\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f3\"> </span>2022<span class=\"_ _38\"> </span>2021Enheter i segmentet<span class=\"_ _2d9\"> </span><span class=\"ws2\">MTR Foods<span class=\"_ _2de\"> </span>292<span class=\"_ _b0\"> </span>291<span class=\"_ _123\"> </span>109<span class=\"_ _123\"> </span>109</span>Eastern Condiments<span class=\"_ _2df\"> </span>1 002<span class=\"_ _e2\"> </span><span class=\"ws2\">996<span class=\"_ _e2\"> </span>683<span class=\"_ _e2\"> </span>680</span>Sum<span class=\"_ _2e0\"> </span><span class=\"ws64\">1 294<span class=\"_ _8d\"> </span>1 287<span class=\"_ _15f\"> </span></span>792<span class=\"_ _15f\"> </span>7892022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _182\"> </span><span class=\"ws64\">2 528<span class=\"_ _9d\"> </span>2<span class=\"_ _8\"></span> 517</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _2e1\"> </span>303<span class=\"_ _2a7\"> </span>228Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"_ _1ae\"> </span>Opererer hovedsak<span class=\"_ _8\"></span>elig i <span class=\"_ _3\"></span>India, samt<span class=\"_ _8\"></span> eksporterer<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>Midt\u00f8sten,<span class=\"_ _8\"></span> USA, Canada,<span class=\"_ _b\"></span> Australia,<span class=\"_ _8\"></span> New Zealand,<span class=\"_ _b\"></span> Japan og <span class=\"_ _3\"></span>S\u00f8r\u00f8st-Asia.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>Det f<span class=\"_ _8\"></span>oreligger<span class=\"_ _8\"></span> lav br<span class=\"_ _8\"></span>ansjerisik<span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>og budsjet<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span>es i lok<span class=\"_ _8\"></span>al v<span class=\"_ _8\"></span>aluta.R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markeds <span class=\"_ _5\"></span>bildet <span class=\"ws2\"> </span>Sentrale<span class=\"_ _8\"></span> r\u00e5varer: kr<span class=\"_ _3\"></span>ydder<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>andre<span class=\"_ _8\"></span> tilsetningsprodukter<span class=\"_ _b\"></span>, meieriprodukter<span class=\"_ _b\"></span>, k<span class=\"_ _8\"></span>orn, n\u00f8tter og fr\u00f8,<span class=\"_ _8\"></span> sukk<span class=\"_ _8\"></span>er<span class=\"_ _b\"></span>, vegetabilsk<span class=\"_ _b\"></span>e oljer og <span class=\"ws2\"> </span>p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetpapir-<span class=\"_ _8\"></span> og metalemballasje.Produk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _45\"> </span>MTR<span class=\"_ _b\"></span> Foods har <span class=\"_ _b\"></span>tre fabrikk<span class=\"_ _b\"></span>er i <span class=\"_ _8\"></span>to ulik<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>stater i India<span class=\"_ _b\"></span> (i tillegg benyt<span class=\"_ _3\"></span>tes<span class=\"_ _b\"></span> tredjeparts pr<span class=\"_ _8\"></span>oduksjon <span class=\"_ _b\"></span>som utgj\u00f8r <span class=\"_ _8\"></span>11 % av <span class=\"_ _b\"></span>totalt volum),<span class=\"_ _b\"></span>  mens Eastern <span class=\"_ _b\"></span>Condiments har <span class=\"_ _b\"></span>syv fabrikk<span class=\"_ _b\"></span>er i fire<span class=\"_ _b\"></span> ulike<span class=\"_ _8\"></span> stater<span class=\"_ _b\"></span> i India.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span>  Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av innovasjoner<span class=\"_ _b\"></span>, pr<span class=\"_ _8\"></span>oduktivitet, kjedef<span class=\"_ _8\"></span>orhandlinger <span class=\"_ _b\"></span>og r\u00e5varepriser<span class=\"_ _b\"></span>. R\u00e5v<span class=\"_ _8\"></span>areprisene<span class=\"_ _8\"></span> vil normalt<span class=\"_ _8\"></span> forventes justert for<span class=\"_ _8\"></span> forventninger fremover\u00e5 \u00f8k<span class=\"_ _b\"></span>e noe over<span class=\"_ _8\"></span> tid i tr\u00e5d <span class=\"_ _3\"></span>med gener<span class=\"_ _8\"></span>ell inflasjon og <span class=\"_ _3\"></span>prisuttak.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>Virksomheten <span class=\"_ _8\"></span>f\u00f8lger<span class=\"_ _8\"></span> l\u00f8pende k<span class=\"_ _b\"></span>onsumenttrender <span class=\"_ _8\"></span>og jobber k<span class=\"_ _b\"></span>ontinuerlig med \u00e5 <span class=\"_ _8\"></span>s\u00f8k<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>vekst <span class=\"_ _8\"></span>og utvikling innenfor<span class=\"_ _8\"></span> ek<span class=\"_ _b\"></span>sisterende <span class=\"_ _8\"></span>og nye i samarbeid med k<span class=\"_ _8\"></span>undersegmenter<span class=\"_ _b\"></span>.Konjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _118\"> </span>Det forutsettes forholdsvis gode<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mark<span class=\"_ _8\"></span>edsutsikter og omsetning,<span class=\"_ _b\"></span> og virksomheten er gener<span class=\"_ _8\"></span>elt lite konjunkturp\u00e5virk<span class=\"_ _b\"></span>et.Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _196\"> </span>Klimarisiko<span class=\"_ _8\"></span> kan p\u00e5virk<span class=\"_ _b\"></span>e virk<span class=\"_ _b\"></span>somheten, p\u00e5 lik<span class=\"_ _b\"></span> linje med alle andr<span class=\"_ _8\"></span>e matpr<span class=\"_ _8\"></span>oduserende<span class=\"_ _8\"></span> selsk<span class=\"_ _8\"></span>aper<span class=\"_ _b\"></span>. India<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> et <span class=\"_ _8\"></span>sv\u00e6rt <span class=\"_ _8\"></span>stort land som i varierende<span class=\"_ _b\"></span> grad er s\u00e5rbart for<span class=\"_ _8\"></span> oversv\u00f8mmelser<span class=\"_ _b\"></span>, heteb\u00f8lger<span class=\"_ _b\"></span>, t\u00f8rk<span class=\"_ _8\"></span>e og lignende. Forventede \u00f8kninger i temperaturer<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>andre<span class=\"_ _b\"></span> ekstr<span class=\"_ _8\"></span>eme <span class=\"_ _b\"></span>v\u00e6rforhold kan ha negativ<span class=\"_ _b\"></span> innvirkning p\u00e5 jordbruk<span class=\"_ _b\"></span>ets produktivitet <span class=\"_ _b\"></span>og kan p\u00e5virke<span class=\"_ _b\"></span> b\u00e5de pris <span class=\"_ _b\"></span>og tilgjengelighet f<span class=\"_ _8\"></span>or r\u00e5stoffer<span class=\"_ _f\"></span>. Enhver klimar<span class=\"_ _8\"></span>elatert forstyrr<span class=\"_ _8\"></span>else av<span class=\"_ _b\"></span> matdistribusjon- og <span class=\"_ _b\"></span>transport kan ha k<span class=\"_ _b\"></span>onsekvenser f<span class=\"_ _8\"></span>or b\u00e5de<span class=\"_ _b\"></span> matsikkerhet-<span class=\"_ _8\"></span> og kvalitet,<span class=\"_ _8\"></span> men ogs\u00e5<span class=\"_ _b\"></span> mat<span class=\"_ _3\"></span>tilgang.<span class=\"_ _b\"></span> Situasjonen overv\u00e5kes<span class=\"_ _b\"></span> l\u00f8pende og <span class=\"_ _b\"></span>virksomheten vur<span class=\"_ _8\"></span>deres<span class=\"_ _8\"></span> \u00e5 ha<span class=\"_ _b\"></span> kun moderat <span class=\"_ _8\"></span>eksponering <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> slik<span class=\"_ _b\"></span> risik<span class=\"_ _8\"></span>o.T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _e4\"> </span><span class=\"ws64\">V<span class=\"_ _b\"></span>ekstrate<span class=\"_ _8\"></span> 5,5 %.</span>Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>OC&amp;<span class=\"_ _b\"></span>S)  <span class=\"_ _e3\"> </span>                           Goodwill                              V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>Enheter<span class=\"_ _2dd\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f2\"> </span>2022<span class=\"_ _38\"> </span>2021Enheter i segmentet<span class=\"_ _2d9\"> </span><span class=\"ws2\">OC&amp;<span class=\"_ _b\"></span>S Norge<span class=\"_ _186\"> </span>534<span class=\"_ _e2\"> </span>534<span class=\"_ _123\"> </span>201<span class=\"_ _123\"> </span>201</span>OC&amp;<span class=\"_ _b\"></span>S Sverige<span class=\"_ _249\"> </span>819<span class=\"_ _83\"> </span>844<span class=\"_ _9b\"> </span>372<span class=\"_ _e2\"> </span>384OC&amp;<span class=\"_ _b\"></span>S Danmark<span class=\"_ _2ac\"> </span>627<span class=\"_ _83\"> </span>594<span class=\"_ _e2\"> </span>430<span class=\"_ _e2\"> </span>409OC&amp;<span class=\"_ _b\"></span>S Finland<span class=\"_ _2e2\"> </span>622<span class=\"_ _b0\"> </span>591<span class=\"_ _15f\"> </span>769<span class=\"_ _9b\"> </span>730OC&amp;<span class=\"_ _b\"></span>S Island<span class=\"_ _2ce\"> </span>109<span class=\"_ _11d\"> </span><span class=\"ls5a ws74\">107<span class=\"_ _164\"> </span></span>60<span class=\"_ _164\"> </span>58OC&amp;<span class=\"_ _b\"></span>S Latvia<span class=\"_ _86\"> </span>500<span class=\"_ _15f\"> </span><span class=\"ls59 ws73\">47<span class=\"_ _3\"></span>5<span class=\"_ _15f\"> </span></span>222<span class=\"_ _f8\"> </span>211OC&amp;<span class=\"_ _b\"></span>S Estland<span class=\"_ _1d5\"> </span>-<span class=\"_ _168\"> </span>-<span class=\"_ _278\"> </span>58<span class=\"_ _164\"> </span>55Sum<span class=\"_ _21\"> </span><span class=\"ws64\">3 211<span class=\"_ _88\"> </span><span class=\"ws25\">3 145<span class=\"_ _9a\"> </span>2 112<span class=\"_ _93\"> </span></span>2 048</span>2022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _182\"> </span><span class=\"ws64\">8 690<span class=\"_ _5e\"> </span>7 639</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _2e1\"> </span>989<span class=\"_ _2e3\"> </span><span class=\"ws63\">1 113</span>Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"_ _1ae\"> </span><span class=\"ws2\">Opererer hovedsak<span class=\"_ _b\"></span>elig i de<span class=\"_ _8\"></span> nordisk<span class=\"_ _b\"></span>e og baltisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>edene; lav bransjerisik<span class=\"_ _b\"></span>o; budsjet<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span>er i lok<span class=\"_ _8\"></span>al v<span class=\"_ _8\"></span>aluta.</span>R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markeds <span class=\"_ _5\"></span>bildet <span class=\"ws2\"> </span>Sentrale<span class=\"_ _8\"></span> r\u00e5var<span class=\"_ _8\"></span>er: sukk<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>, poteter<span class=\"_ _b\"></span>, n\u00f8tter<span class=\"_ _b\"></span>, kak<span class=\"_ _8\"></span>ao, mel,<span class=\"_ _b\"></span> vegetabilsk <span class=\"_ _b\"></span>olje, krydder<span class=\"_ _8\"></span>, melk<span class=\"_ _b\"></span>epulver <span class=\"_ _8\"></span>og emballasje.p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetProduk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _45\"> </span>Pr<span class=\"_ _8\"></span>oduksjonen <span class=\"_ _b\"></span>skjer hovedsak<span class=\"_ _8\"></span>elig i Norden <span class=\"_ _8\"></span>og Baltikum.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span> Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av innovasjoner<span class=\"_ _b\"></span>, pr<span class=\"_ _8\"></span>oduktivitet, kjedef<span class=\"_ _8\"></span>orhandlinger <span class=\"_ _b\"></span>og r\u00e5varepriser<span class=\"_ _b\"></span>. R\u00e5v<span class=\"_ _8\"></span>areprisene<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> forventet  justert for<span class=\"_ _8\"></span> forventninger fremover\u00e5 \u00f8k<span class=\"_ _b\"></span>e p\u00e5 kort sikt.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>OC&amp;<span class=\"_ _b\"></span>S f\u00f8lger k<span class=\"_ _8\"></span>onsument <span class=\"_ _291\"></span>trender<span class=\"_ _8\"></span> \u2014 vek<span class=\"_ _b\"></span>st for<span class=\"_ _3\"></span>ventes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innenfor<span class=\"_ _8\"></span> eksister<span class=\"_ _8\"></span>ende segmenter<span class=\"_ _f\"></span>.i samarbeid med k<span class=\"_ _8\"></span>underKonjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _118\"> </span>Det forutsettes normale markeder<span class=\"_ _8\"></span> og omsetning \u2014 OC&amp;<span class=\"_ _b\"></span>S er<span class=\"_ _b\"></span> generelt lite konjunkturp\u00e5virk<span class=\"_ _b\"></span>et.Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _196\"> </span>Som leverand\u00f8r av<span class=\"_ _8\"></span> godteri,<span class=\"_ _b\"></span> kjeks <span class=\"_ _b\"></span>og snacks<span class=\"_ _b\"></span> samt knekk<span class=\"_ _b\"></span>ebr\u00f8d har <span class=\"_ _8\"></span>OC&amp;<span class=\"_ _b\"></span>S h\u00f8yt forbruk<span class=\"_ _8\"></span> av r<span class=\"_ _8\"></span>\u00e5varer<span class=\"_ _b\"></span> som sukk<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>, poteter<span class=\"_ _b\"></span>, n\u00f8tter<span class=\"_ _b\"></span>, kakao,<span class=\"_ _b\"></span> mel og vegetabilsk<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>oljer<span class=\"_ _b\"></span>, <span class=\"_ _8\"></span>og er<span class=\"_ _b\"></span> dermed utsatt for<span class=\"_ _b\"></span> potensielle klimarisik<span class=\"_ _8\"></span>oer<span class=\"_ _b\"></span>. Klimarelaterte<span class=\"_ _8\"></span> risik<span class=\"_ _8\"></span>oer <span class=\"_ _b\"></span>vil ha innvirkning p\u00e5 r\u00e5var<span class=\"_ _8\"></span>epriser <span class=\"_ _8\"></span>fremover<span class=\"_ _b\"></span>. Risik<span class=\"_ _b\"></span>o knyttet til naturkatastr<span class=\"_ _8\"></span>ofer<span class=\"_ _8\"></span> anses \u00e5<span class=\"_ _b\"></span> v\u00e6re<span class=\"_ _b\"></span> lav og h\u00e5ndter<span class=\"_ _8\"></span>es av<span class=\"_ _b\"></span> en beredskapsplan <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> hver <span class=\"_ _8\"></span>fabrikk. B\u00e6rekraftige<span class=\"_ _b\"></span> produkter blir<span class=\"_ _8\"></span> stadig mer<span class=\"_ _b\"></span> relevant faktor<span class=\"_ _b\"></span> for <span class=\"_ _8\"></span>forbruk<span class=\"_ _b\"></span>eren, med <span class=\"_ _8\"></span>et <span class=\"_ _8\"></span>gradvis<span class=\"_ _8\"></span> skifte<span class=\"_ _b\"></span> mot mer b\u00e6rekr<span class=\"_ _8\"></span>aftig emballasje<span class=\"_ _b\"></span> og mer b\u00e6r<span class=\"_ _8\"></span>ekraftige<span class=\"_ _8\"></span> produkter<span class=\"_ _8\"></span> (f<span class=\"_ _8\"></span>.eks.<span class=\"_ _b\"></span> ingen palmeolje). Kostnader<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet <span class=\"_ _8\"></span>til slik<span class=\"_ _b\"></span>e initiativ<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> inkluder<span class=\"_ _3\"></span>t i prisen,<span class=\"_ _b\"></span> og klimarisik<span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>er pr<span class=\"_ _b\"></span>. n\u00e5<span class=\"_ _8\"></span> vurdert \u00e5<span class=\"_ _8\"></span> ikk<span class=\"_ _8\"></span>e medf<span class=\"_ _8\"></span>\u00f8re<span class=\"_ _8\"></span> vesentlig <span class=\"_ _b\"></span>\u00f8konomisk<span class=\"_ _8\"></span> risik<span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> virk<span class=\"_ _b\"></span>somhetene i OC&amp;<span class=\"_ _b\"></span>S.T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _e4\"> </span><span class=\"ws63\">V<span class=\"_ _b\"></span>ekstrate<span class=\"_ _8\"></span> 1,5 %.</span>Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla Car<span class=\"_ _b\"></span>e  <span class=\"_ _2e0\"> </span>                          Goodwill                          V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>Enheter<span class=\"_ _2dd\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f3\"> </span>2022<span class=\"_ _38\"> </span>2021Enheter i segmentet<span class=\"_ _2d9\"> </span><span class=\"ws2\">Orkla Home<span class=\"_ _b\"></span> &amp; Personal <span class=\"_ _8\"></span>Care<span class=\"_ _253\"> </span><span class=\"ws71\">1 422<span class=\"_ _1c2\"> </span>1 430<span class=\"_ _15f\"> </span></span>308<span class=\"_ _e2\"> </span><span class=\"ls5a ws74\">324</span></span>Orkla Health<span class=\"_ _246\"> </span><span class=\"ws64\">2 048<span class=\"_ _1c2\"> </span>1 368<span class=\"_ _9b\"> </span></span>703<span class=\"_ _e2\"> </span>543NutraQ<span class=\"_ _2e4\"> </span><span class=\"ws64\">2 675<span class=\"_ _259\"> </span>2 692<span class=\"_ _e2\"> </span></span>400<span class=\"_ _83\"> </span>400Orkla W<span class=\"_ _b\"></span>ound Care<span class=\"_ _53\"> </span><span class=\"ws2\">289<span class=\"_ _e2\"> </span>293<span class=\"_ _f8\"> </span>114<span class=\"_ _f8\"> </span>116</span>HSNG<span class=\"_ _2e0\"> </span>275<span class=\"_ _e2\"> </span>284<span class=\"_ _f4\"> </span>115<span class=\"_ _f4\"> </span>118Sum<span class=\"_ _2e5\"> </span><span class=\"ws64\">6 709<span class=\"_ _b7\"> </span>6 067<span class=\"_ _7f\"> </span>1 640<span class=\"_ _9a\"> </span>1 501</span>2022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _1c0\"> </span><span class=\"ws64\">10 964<span class=\"_ _94\"> </span>9 269</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _2e1\"> </span>898<span class=\"_ _ea\"> </span><span class=\"ws64\">1 066</span>Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"_ _1ae\"> </span><span class=\"ws2\">Opererer hovedsak<span class=\"_ _b\"></span>elig i de<span class=\"_ _8\"></span> nordisk<span class=\"_ _b\"></span>e mark<span class=\"_ _8\"></span>edene <span class=\"_ _b\"></span>samt Storbritannia, Baltikum,<span class=\"_ _b\"></span> Polen <span class=\"_ _8\"></span>og Spania; lav br<span class=\"_ _8\"></span>ansjerisik<span class=\"_ _8\"></span>o; budsjetterer  </span>i lokal valuta.R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markeds <span class=\"_ _5\"></span>bildet <span class=\"ws2\"> </span>Viktige r<span class=\"_ _8\"></span>\u00e5varer: r<span class=\"_ _8\"></span>\u00e5olje, kjemik<span class=\"_ _8\"></span>alier<span class=\"_ _b\"></span>, fisk<span class=\"_ _b\"></span>eolje, melk<span class=\"_ _b\"></span>eprotein, <span class=\"_ _8\"></span>vitaminer<span class=\"_ _b\"></span>, plastemballasje,<span class=\"_ _8\"></span> plastk<span class=\"_ _8\"></span>omponenter<span class=\"_ _b\"></span>, papp-<span class=\"_ _8\"></span> og papirbasert p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetemballasje og tensider<span class=\"_ _f\"></span>.Produk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _45\"> </span>Egenpr<span class=\"_ _8\"></span>oduksjon <span class=\"_ _b\"></span>er i hovedsak i Nor<span class=\"_ _8\"></span>den og Malay<span class=\"_ _8\"></span>sia <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> den <span class=\"_ _b\"></span>delen av Jor<span class=\"_ _8\"></span>dan som inng\u00e5r<span class=\"_ _b\"></span> i Orkla Home<span class=\"_ _b\"></span> &amp; Personal <span class=\"_ _8\"></span>Care<span class=\"_ _8\"></span> (<span class=\"_ _b\"></span>OHPC<span class=\"_ _8\"></span>).  Orkla Health har<span class=\"_ _b\"></span> egenproduk<span class=\"_ _8\"></span>sjon i Norge<span class=\"_ _8\"></span> og Danmark.<span class=\"_ _b\"></span> S\u00e5rpleieprodukter produser<span class=\"_ _8\"></span>es i Spania<span class=\"_ _b\"></span> og Norge.<span class=\"_ _8\"></span> I tillegg kj\u00f8per<span class=\"_ _b\"></span> Orkla Health, Nutr<span class=\"_ _8\"></span>aQ<span class=\"_ _8\"></span>, <span class=\"_ _b\"></span>OHPC og HSNG<span class=\"_ _b\"></span> handelsvarer prim\u00e6rt <span class=\"_ _8\"></span>fra<span class=\"_ _8\"></span> Europa.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span> Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av innovasjoner<span class=\"_ _b\"></span>, pr<span class=\"_ _8\"></span>oduktivitet, kjedef<span class=\"_ _8\"></span>orhandlinger<span class=\"_ _b\"></span>, r\u00e5v<span class=\"_ _8\"></span>arepriser<span class=\"_ _8\"></span> og inflasjon.<span class=\"_ _b\"></span> \u00d8kninger i r<span class=\"_ _8\"></span>\u00e5varepriser<span class=\"_ _b\"></span>  justert for<span class=\"_ _8\"></span> forventninger fremoverog inflasjon forventes inn i <span class=\"_ _8\"></span>2023.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>Orkla Car<span class=\"_ _8\"></span>e f\u00f8lger<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>onsument<span class=\"_ _3\"></span>trender<span class=\"_ _b\"></span> \u2013 vekst<span class=\"_ _8\"></span> forventes innenfor ek<span class=\"_ _8\"></span>sisterende<span class=\"_ _8\"></span> segmenter<span class=\"_ _b\"></span>. i samarbeid med k<span class=\"_ _8\"></span>underKonjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _118\"> </span><span class=\"ws2\">Orkla Car<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>er gener<span class=\"_ _8\"></span>elt relativt lite<span class=\"_ _b\"></span> konjunkturp\u00e5virk<span class=\"_ _b\"></span>et, men vil p\u00e5virk<span class=\"_ _b\"></span>es av<span class=\"_ _8\"></span> st\u00f8rr<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>svingninger<span class=\"_ _8\"></span>. Ukr<span class=\"_ _8\"></span>aina-krigen har medvirk<span class=\"_ _b\"></span>et til </span>forstyrrelser<span class=\"_ _b\"></span> i verdikjeden,<span class=\"_ _8\"></span> herunder <span class=\"_ _b\"></span>\u00f8kte ener<span class=\"_ _8\"></span>gi- <span class=\"_ _b\"></span>og fraktk<span class=\"_ _8\"></span>ostnader<span class=\"_ _b\"></span>. De<span class=\"_ _8\"></span> negative implik<span class=\"_ _8\"></span>asjonene p\u00e5<span class=\"_ _b\"></span> kort <span class=\"_ _8\"></span>sikt <span class=\"_ _8\"></span>er usikr<span class=\"_ _8\"></span>e, men antas<span class=\"_ _b\"></span> \u00e5 utjevnes p\u00e5<span class=\"_ _b\"></span> lang sikt.  Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _196\"> </span>Klimarisiko<span class=\"_ _8\"></span> som <span class=\"_ _8\"></span>f\u00f8lger<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>ekstremv\u00e6r<span class=\"_ _b\"></span> vurderes<span class=\"_ _b\"></span> \u00e5 ha moder<span class=\"_ _8\"></span>at risik<span class=\"_ _b\"></span>o ettersom produk<span class=\"_ _b\"></span>sjonsanlegg i stor <span class=\"_ _b\"></span>grad er<span class=\"_ _8\"></span> posisjonert i Norden.<span class=\"_ _8\"></span> T<span class=\"_ _b\"></span>ran er et<span class=\"_ _8\"></span> av de st\u00f8rste<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>produktene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innenfor<span class=\"_ _8\"></span> helsekategorien, og sesongfisk<span class=\"_ _b\"></span>e vil kunne p\u00e5virkes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> st\u00f8rre<span class=\"_ _8\"></span> klimaendringer og knapphet. <span class=\"_ _b\"></span>Orkla Health reduserer<span class=\"_ _b\"></span> risiko<span class=\"_ _8\"></span> ved \u00e5<span class=\"_ _b\"></span> ta k<span class=\"_ _b\"></span>ontroll oppstr<span class=\"_ _8\"></span>\u00f8ms i <span class=\"_ _b\"></span>verdikjeden for<span class=\"_ _8\"></span> \u00e5 <span class=\"_ _b\"></span>sikre f<span class=\"_ _8\"></span>orsyningen. Risik<span class=\"_ _b\"></span>o i <span class=\"_ _8\"></span>tilknytning til politisk<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>forhold <span class=\"_ _8\"></span>som \u00f8kte<span class=\"_ _b\"></span> avgifter p\u00e5 klimagassutslipp<span class=\"_ _b\"></span> reduseres <span class=\"_ _b\"></span>gjennom Orklas langsiktige<span class=\"_ _b\"></span> og sy<span class=\"_ _8\"></span>stematisk<span class=\"_ _8\"></span>e klimaarbeid,<span class=\"_ _b\"></span> herunder arbeid <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> \u00e5 r<span class=\"_ _8\"></span>edusere<span class=\"_ _8\"></span> utslipp. Klimarisik<span class=\"_ _b\"></span>o <span class=\"_ _8\"></span>er pr<span class=\"_ _f\"></span>. n\u00e5  <span class=\"_ _b\"></span>vurdert \u00e5 ikk<span class=\"_ _b\"></span>e medf\u00f8re<span class=\"_ _b\"></span> vesentlig \u00f8k<span class=\"_ _b\"></span>onomisk risik<span class=\"_ _b\"></span>o for<span class=\"_ _b\"></span> virksomhetene<span class=\"_ _b\"></span> i  Orkla Car<span class=\"_ _8\"></span>e.T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _e4\"> </span><span class=\"ws63\">V<span class=\"_ _b\"></span>ekstrate<span class=\"_ _8\"></span> 1,5 %.</span>Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla Food Ingr<span class=\"_ _b\"></span>edients (<span class=\"_ _b\"></span>OFI<span class=\"ff2\">) </span> <span class=\"_ _e3\"> </span>                           Goodwill                             V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>Enheter<span class=\"_ _1c0\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f3\"> </span>2022<span class=\"_ _38\"> </span>2021Enheter i segmentet<span class=\"_ _2d9\"> </span><span class=\"ws2\">Bak<span class=\"_ _8\"></span>ery Norden<span class=\"_ _2e6\"> </span>867<span class=\"_ _b0\"> </span>861<span class=\"_ _192\"> </span>-<span class=\"_ _168\"> </span>-</span>Bak<span class=\"_ _8\"></span>ery Europa<span class=\"_ _8\"></span> (<span class=\"_ _b\"></span>ekskl. Nor<span class=\"_ _8\"></span>den)<span class=\"_ _2e7\"> </span>480<span class=\"_ _e2\"> </span>458<span class=\"_ _168\"> </span>-<span class=\"_ _168\"> </span>-Sweet Ingredients<span class=\"_ _23d\"> </span><span class=\"ws71\">2 420<span class=\"_ _e2\"> </span></span>925<span class=\"_ _168\"> </span>-<span class=\"_ _168\"> </span>-Plant based<span class=\"_ _2e8\"> </span>223<span class=\"_ _9b\"> </span><span class=\"ls5a ws74\">207<span class=\"_ _2c5\"> </span></span>5<span class=\"_ _29e\"> </span>4Sum<span class=\"_ _239\"> </span>3 990<span class=\"_ _1c2\"> </span><span class=\"ws71\">2 451<span class=\"_ _2c5\"> </span></span>5<span class=\"_ _2c5\"> </span>42022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _182\"> </span><span class=\"ws64\">9 262<span class=\"_ _5e\"> </span>6 352</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _2e9\"> </span>853<span class=\"_ _68\"> </span>646Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"ws2\"> <span class=\"_ _c9\"> </span>Opererer<span class=\"_ _8\"></span> i 23 land,<span class=\"_ _b\"></span> i hovedsak i Europa<span class=\"_ _8\"></span> samt<span class=\"_ _8\"></span> nylig oppkj\u00f8pt<span class=\"_ _8\"></span> virk<span class=\"_ _b\"></span>somhet i USA; moderat<span class=\"_ _8\"></span> bransjerisik<span class=\"_ _b\"></span>o; budsjet<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span>er i lok<span class=\"_ _8\"></span>al v<span class=\"_ _8\"></span>aluta. </span>R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markeds <span class=\"_ _5\"></span>bildet <span class=\"ws2\"> </span>Viktige r\u00e5var<span class=\"_ _8\"></span>er: vegetabilsk olje,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>meieriprodukter<span class=\"_ _f\"></span>, melasse, sukk<span class=\"_ _8\"></span>er og mel.p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetProduk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _45\"> </span>Egenpr<span class=\"_ _8\"></span>oduksjon hovedsak<span class=\"_ _b\"></span>elig i Skandinavia, men <span class=\"_ _b\"></span>ogs\u00e5 i Nederland, P<span class=\"_ _b\"></span>olen, Storbritannia,<span class=\"_ _8\"></span> Romania<span class=\"_ _8\"></span> samt<span class=\"_ _8\"></span> noen mindre<span class=\"_ _8\"></span> produk<span class=\"_ _8\"></span>sjonsenheter i Sentr<span class=\"_ _8\"></span>al- <span class=\"_ _b\"></span>og \u00d8st-Europa.<span class=\"_ _8\"></span> Nylig ogs\u00e5<span class=\"_ _b\"></span> kj\u00f8pt produksjonsselsk<span class=\"_ _8\"></span>ap i US<span class=\"_ _b\"></span>A.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span> Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av selsk<span class=\"_ _8\"></span>apenes k<span class=\"_ _b\"></span>onkurransekraft<span class=\"_ _8\"></span> i levering av pr<span class=\"_ _8\"></span>odukter <span class=\"_ _b\"></span>og tjenester<span class=\"_ _b\"></span>. Evne<span class=\"_ _8\"></span> til \u00e5<span class=\"_ _b\"></span> utvikle produkter<span class=\"_ _8\"></span> med justert for<span class=\"_ _8\"></span> forventninger fremoverh\u00f8y nytteverdi for<span class=\"_ _b\"></span> kundene hever<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>onkurransekr<span class=\"_ _8\"></span>aften. Endringer<span class=\"_ _b\"></span> i r\u00e5varek<span class=\"_ _b\"></span>ostnad s\u00f8k<span class=\"_ _8\"></span>es <span class=\"_ _b\"></span>dekket i k<span class=\"_ _8\"></span>undemark<span class=\"_ _8\"></span>edet.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>OFI f\u00f8lger k<span class=\"_ _8\"></span>onsumenttrender og har godt<span class=\"_ _8\"></span> samarbeid med sine kunder<span class=\"_ _b\"></span>, som er produsenter<span class=\"_ _8\"></span> og leverand\u00f8rer av bak<span class=\"_ _8\"></span>eri- og i samarbeid med k<span class=\"_ _8\"></span>underiskremprodukter<span class=\"_ _f\"></span>, samt<span class=\"_ _8\"></span> plantebaserte produkter<span class=\"_ _f\"></span>. OFI har<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>senere \u00e5rene<span class=\"_ _b\"></span> \u00f8kt f<span class=\"_ _8\"></span>okuset p\u00e5<span class=\"_ _b\"></span> b\u00e6rekraft, <span class=\"_ _b\"></span>og har en <span class=\"_ _b\"></span>\u00f8kende<span class=\"_ _8\"></span> andel av eksempelvis<span class=\"_ _b\"></span> plantebaser<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> produkter i portef\u00f8ljen.Konjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _118\"> </span><span class=\"ws2\">OFI ble rammet av<span class=\"_ _b\"></span> koronapandemien i <span class=\"_ _8\"></span>2020\u20132021 og <span class=\"_ _b\"></span>delvis i starten p\u00e5<span class=\"_ _8\"></span> 2022,<span class=\"_ _8\"></span> men har <span class=\"_ _b\"></span>tiln\u00e6rmet normal aktivitet i stor<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>deler  </span>av 2022.<span class=\"_ _8\"></span> Det for<span class=\"_ _3\"></span>ventes<span class=\"_ _b\"></span> delvis trygg et<span class=\"_ _3\"></span>tersp\u00f8rsel fremover<span class=\"_ _8\"></span> som f\u00f8lge av at produktene OFI leverer<span class=\"_ _8\"></span> er <span class=\"_ _8\"></span>\u00abbasisvarer\u00bb<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innenf<span class=\"_ _8\"></span>or bak<span class=\"_ _8\"></span>eri- og iskremingredienser<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>plantebaserte produkter<span class=\"_ _b\"></span>, men det er<span class=\"_ _8\"></span> noe usikkerhet knyt<span class=\"_ _3\"></span>tet til ettersp\u00f8rsel fremover<span class=\"_ _8\"></span> grunnet usikk<span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>\u00f8konomi i mange<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>v\u00e5re mark<span class=\"_ _b\"></span>eder <span class=\"_ _8\"></span>som f\u00f8lge<span class=\"_ _b\"></span> av h\u00f8y inflasjon <span class=\"_ _b\"></span>og redusert kj\u00f8pekraft f<span class=\"_ _8\"></span>or k<span class=\"_ _b\"></span>onsumentene.Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _196\"> </span>Som leverand\u00f8r av<span class=\"_ _8\"></span> matingredienser<span class=\"_ _8\"></span> har <span class=\"_ _b\"></span>OFI h\u00f8y<span class=\"_ _3\"></span>t <span class=\"_ _8\"></span>forbruk<span class=\"_ _8\"></span> av r<span class=\"_ _8\"></span>\u00e5varer<span class=\"_ _b\"></span> som k<span class=\"_ _8\"></span>orn, <span class=\"_ _b\"></span>sukker<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>oljer<span class=\"_ _8\"></span>, <span class=\"_ _b\"></span>og er <span class=\"_ _b\"></span>dermed utsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> for<span class=\"_ _b\"></span> potensielle klimarisik<span class=\"_ _8\"></span>oer<span class=\"_ _b\"></span>. OFI overv\u00e5k<span class=\"_ _8\"></span>er potensielle risik<span class=\"_ _8\"></span>oer og tar<span class=\"_ _b\"></span> sikte p\u00e5 \u00e5 redusere risik<span class=\"_ _8\"></span>o ved \u00e5 v<span class=\"_ _8\"></span>\u00e6re<span class=\"_ _8\"></span> en lokal <span class=\"_ _3\"></span>partner<span class=\"_ _8\"></span> med tilgang til en <span class=\"_ _3\"></span>bred og diversifisert <span class=\"_ _b\"></span>gruppe leverand\u00f8rer<span class=\"_ _b\"></span> gjennom hele <span class=\"_ _b\"></span>OFI-net<span class=\"_ _3\"></span>tverk<span class=\"_ _b\"></span>et. <span class=\"_ _8\"></span>OFI forventer ikk<span class=\"_ _b\"></span>e at risik<span class=\"_ _b\"></span>oen for<span class=\"_ _8\"></span> klimaendringer <span class=\"_ _b\"></span>vil ha betydelig negativ innvirkning p\u00e5<span class=\"_ _b\"></span> OFIs k<span class=\"_ _b\"></span>onkurranseposisjon i mark<span class=\"_ _b\"></span>edet de<span class=\"_ _8\"></span> neste <span class=\"_ _8\"></span>3\u20135 \u00e5rene.T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _e4\"> </span><span class=\"ws63\">V<span class=\"_ _b\"></span>ekstrate<span class=\"_ _8\"></span> 1,5 %.</span>Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla <span class=\"_ _b\"></span>Consumer Investments<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>OCI)  <span class=\"_ _2ea\"> </span> <span class=\"_ _139\"> </span>                           <span class=\"_ _b\"></span>Goodwill                             V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _2e7\"> </span>Enheter<span class=\"_ _2da\"> </span>2022<span class=\"_ _11a\"> </span>2021<span class=\"_ _f2\"> </span>2022<span class=\"_ _38\"> </span>20211Enheter i segmentet<span class=\"_ _8a\"> </span>Pierre<span class=\"_ _8\"></span> Robert Group41<span class=\"_ _164\"> </span>39<span class=\"_ _119\"> </span>18<span class=\"_ _119\"> </span>17Lilleborg<span class=\"_ _e3\"> </span>18<span class=\"_ _119\"> </span>18<span class=\"_ _168\"> </span>-<span class=\"_ _168\"> </span>-Orkla House Car<span class=\"_ _8\"></span>e<span class=\"_ _2eb\"> </span><span class=\"ws2\">519<span class=\"_ _15f\"> </span>505<span class=\"_ _117\"> </span>90<span class=\"_ _123\"> </span>156</span>Kotipizza<span class=\"_ _28f\"> </span>1 249<span class=\"_ _8f\"> </span><span class=\"ws63\">1 187<span class=\"_ _8b\"> </span></span>449<span class=\"_ _15f\"> </span>427New Y<span class=\"_ _f\"></span>ork<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Pizza<span class=\"_ _49\"> </span>1 166<span class=\"_ _96\"> </span>1 106<span class=\"_ _123\"> </span><span class=\"ws2\">219<span class=\"_ _e2\"> </span>208</span>2Da Gr<span class=\"_ _8\"></span>asso168<span class=\"_ _168\"> </span>-<span class=\"_ _117\"> </span>45<span class=\"_ _168\"> </span>-Sum<span class=\"_ _2ec\"> </span>3 161<span class=\"_ _1bb\"> </span><span class=\"ws64\">2 855<span class=\"_ _b0\"> </span></span>821<span class=\"_ _15f\"> </span>8082022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _1fc\"> </span><span class=\"ws64\">5 562<span class=\"_ _5e\"> </span>4 750</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _1ee\"> </span>383<span class=\"_ _1a0\"> </span>498Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"_ _224\"> </span><span class=\"ws2\">Opererer<span class=\"_ _8\"></span> hovedsak<span class=\"_ _8\"></span>elig i de<span class=\"_ _b\"></span> nordiske<span class=\"_ _b\"></span> markedene<span class=\"_ _8\"></span> samt<span class=\"_ _8\"></span> UK <span class=\"_ _b\"></span>og Benelux; lav bransjerisik<span class=\"_ _b\"></span>o; budsjet<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span>er i lok<span class=\"_ _8\"></span>al v<span class=\"_ _8\"></span>aluta.</span>R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markedsbildet<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>Viktige r<span class=\"_ _8\"></span>\u00e5varer: plastemballasje,<span class=\"_ _b\"></span> plastkomponenter<span class=\"_ _b\"></span>, kjemik<span class=\"_ _8\"></span>alier<span class=\"_ _b\"></span>, papp-<span class=\"_ _8\"></span> og papirbasert <span class=\"_ _b\"></span>emballasje, ull og bomull,<span class=\"_ _b\"></span> pizzabunner p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetog pizzatopping.Produk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _1a0\"> </span>Egenproduksjon i hovedsak<span class=\"_ _b\"></span> i Norden, UK<span class=\"_ _8\"></span> og Kina<span class=\"_ _b\"></span> for <span class=\"_ _b\"></span>Orkla House <span class=\"_ _b\"></span>Care. Pierre<span class=\"_ _b\"></span> Robert Group<span class=\"_ _b\"></span> kj\u00f8per sin pr<span class=\"_ _8\"></span>oduksjon i hovedsak<span class=\"_ _b\"></span> fra Italia <span class=\"_ _b\"></span>og Asia. Lillebor<span class=\"_ _8\"></span>g kj\u00f8per handelsv<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> prim\u00e6rt fra<span class=\"_ _b\"></span> Europa i <span class=\"_ _8\"></span>tillegg til kj\u00f8p<span class=\"_ _b\"></span> av v<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> som pr<span class=\"_ _8\"></span>oduseres<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>OHPC i Norge.<span class=\"_ _8\"></span> Kotipizza,<span class=\"_ _b\"></span> New <span class=\"_ _b\"></span>Y<span class=\"_ _f\"></span>ork Pizza <span class=\"_ _b\"></span>og Da Gr<span class=\"_ _8\"></span>asso <span class=\"_ _b\"></span>er hovedsak<span class=\"_ _8\"></span>elig franchisegiver<span class=\"_ _8\"></span>e av<span class=\"_ _b\"></span> pizzakonsepter<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>grossist for<span class=\"_ _b\"></span> net<span class=\"_ _3\"></span>tverk<span class=\"_ _b\"></span>et av <span class=\"_ _8\"></span>franchisetagere<span class=\"_ _b\"></span> og enk<span class=\"_ _8\"></span>elte ek<span class=\"_ _b\"></span>sterne kunder<span class=\"_ _b\"></span>. New Y<span class=\"_ _f\"></span>ork Pizza er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i tillegg produsent av pizzadeig til egen virksomhet og ek<span class=\"_ _b\"></span>sterne kunder<span class=\"_ _b\"></span>.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span> Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av innovasjoner<span class=\"_ _b\"></span>, pr<span class=\"_ _8\"></span>oduktivitet, kjedef<span class=\"_ _8\"></span>orhandlinger <span class=\"_ _b\"></span>og r\u00e5varepriser<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>Alle selsk<span class=\"_ _8\"></span>aper i <span class=\"_ _b\"></span>Consumer justert for<span class=\"_ _8\"></span> forventninger fremoverInvestments har<span class=\"_ _b\"></span> opplevd betydelig inflasjon i b\u00e5de r<span class=\"_ _8\"></span>\u00e5varepriser<span class=\"_ _b\"></span> og ener<span class=\"_ _8\"></span>gik<span class=\"_ _8\"></span>ostnader <span class=\"_ _b\"></span>som kompenseres<span class=\"_ _b\"></span> for <span class=\"_ _b\"></span>gjennom pris\u00f8kninger<span class=\"_ _8\"></span>. For r<span class=\"_ _8\"></span>estaurantvirk<span class=\"_ _8\"></span>somheten drives<span class=\"_ _b\"></span> brut<span class=\"_ _3\"></span>tof<span class=\"_ _8\"></span>ortjenesten prim\u00e6rt av <span class=\"_ _8\"></span>salg ut fr<span class=\"_ _8\"></span>a r<span class=\"_ _8\"></span>estaurant,<span class=\"_ _8\"></span> samt<span class=\"_ _8\"></span> innovasjon <span class=\"_ _8\"></span>og driftseff<span class=\"_ _8\"></span>ektivitet.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>Orkla Consumer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Investments<span class=\"_ _8\"></span> f\u00f8lger k<span class=\"_ _8\"></span>onsumenttrender \u2013<span class=\"_ _b\"></span> vekst forventes innenfor ek<span class=\"_ _b\"></span>sisterende segmenter<span class=\"_ _b\"></span>. i samarbeid med k<span class=\"_ _8\"></span>underKonjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _2ed\"> </span><span class=\"ws2\">Orkla <span class=\"_ _b\"></span>Consumer Investments <span class=\"_ _b\"></span>er gener<span class=\"_ _8\"></span>elt relativt lite<span class=\"_ _b\"></span> konjunkturp\u00e5virk<span class=\"_ _b\"></span>et. H\u00f8y inflasjon <span class=\"_ _b\"></span>og forventet lavere kj\u00f8pekr<span class=\"_ _8\"></span>aft i <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>fleste </span>mark<span class=\"_ _8\"></span>edene forventes dog \u00e5 redusere<span class=\"_ _b\"></span> et<span class=\"_ _3\"></span>tersp\u00f8rselen for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>flere<span class=\"_ _b\"></span> selskaper p\u00e5 kort sikt.Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _b9\"> </span><span class=\"ls5b\">OCI oper<span class=\"_ _8\"></span>erer<span class=\"_ _8\"></span> i flere<span class=\"_ _b\"></span> bransjer<span class=\"_ _b\"></span>. For Pierr<span class=\"_ _8\"></span>e R<span class=\"_ _8\"></span>obert som benytter r\u00e5v<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> som ull <span class=\"_ _b\"></span>og bomull, kan naturkatastr<span class=\"_ _8\"></span>ofer<span class=\"_ _8\"></span> redusere <span class=\"_ _8\"></span>tilgangen<span class=\"_ _3\"></span> p\u00e5<span class=\"_ _8\"></span> </span>disse r<span class=\"_ _8\"></span>\u00e5varene.<span class=\"_ _b\"></span> Det<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> kan resultere<span class=\"_ _8\"></span> i \u00f8kte<span class=\"_ _b\"></span> priser<span class=\"_ _8\"></span>, behov<span class=\"_ _b\"></span> for \u00e5<span class=\"_ _b\"></span> utvikle produkter<span class=\"_ _8\"></span> med andre<span class=\"_ _8\"></span> materialer <span class=\"_ _b\"></span>eller \u00e5 <span class=\"_ _b\"></span>gj\u00f8re andre<span class=\"_ _b\"></span> endringer i por<span class=\"_ _3\"></span>tef<span class=\"_ _8\"></span>\u00f8ljen. Alle<span class=\"_ _b\"></span> disse faktorene vil sette<span class=\"_ _8\"></span> marginene under press. Det samme<span class=\"_ _8\"></span> vil gjelde enhetene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i Orkla House Car<span class=\"_ _8\"></span>e og Lilleborg,<span class=\"_ _8\"></span> som produserer<span class=\"_ _b\"></span> maler<span class=\"_ _3\"></span>verkt\u00f8y<span class=\"_ _8\"></span> og r<span class=\"_ _8\"></span>engj\u00f8ringsmidler<span class=\"_ _b\"></span>, her<span class=\"_ _8\"></span> har <span class=\"_ _b\"></span>de ogs\u00e5<span class=\"_ _b\"></span> klimarisiko<span class=\"_ _8\"></span> i hele kjeden.<span class=\"_ _b\"></span> I Out <span class=\"_ _8\"></span>of Home<span class=\"_ _b\"></span> virksomheten,<span class=\"_ _b\"></span> som produserer<span class=\"_ _b\"></span> og selger<span class=\"_ _b\"></span> pizza, vil <span class=\"_ _b\"></span>ogs\u00e5 avhengighet av<span class=\"_ _8\"></span> tilgangen p\u00e5<span class=\"_ _b\"></span> r\u00e5varer<span class=\"_ _8\"></span> gj\u00f8r<span class=\"_ _8\"></span>e at<span class=\"_ _8\"></span> de<span class=\"_ _b\"></span> er utsatt <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> klimarisik<span class=\"_ _8\"></span>oer<span class=\"_ _b\"></span>. <span class=\"_ _8\"></span>OCI forventer ikk<span class=\"_ _b\"></span>e at risik<span class=\"_ _8\"></span>oen for<span class=\"_ _b\"></span> klimaendringer vil ha<span class=\"_ _b\"></span> betydelig negativ innvirkning p\u00e5 <span class=\"_ _b\"></span>OCIs k<span class=\"_ _8\"></span>onkurranseposisjon i mark<span class=\"_ _b\"></span>edet de<span class=\"_ _b\"></span> neste 3\u20135 \u00e5r<span class=\"_ _8\"></span>ene.T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _74\"> </span><span class=\"ws64\">V<span class=\"_ _b\"></span>ekstr<span class=\"_ _8\"></span>ate 0\u20132,5<span class=\"_ _8\"></span> %.</span>1 <span class=\"_ _75\"> </span>Bokf<span class=\"_ _8\"></span>\u00f8rt goodwill <span class=\"_ _b\"></span>og varemerk<span class=\"_ _b\"></span>er gjelder<span class=\"_ _8\"></span> i hovedsak Pierr<span class=\"_ _8\"></span>e R<span class=\"_ _8\"></span>obert Group<span class=\"_ _b\"></span> i Finland.2 <span class=\"_ _170\"> </span>Balansen er<span class=\"_ _8\"></span> konsolidert fr<span class=\"_ _8\"></span>a 31.<span class=\"_ _8\"></span> desember<span class=\"_ _8\"></span> 2022<span class=\"fc4 ws2\">.</span><span class=\"_ _2a4\"></span><span class=\"ff4 ls2 ws2\">Note 1<span class=\"_ _8\"></span>9 </span>I<span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>mater<span class=\"_ _3\"></span>iel<span class=\"_ _3\"></span>le eiendeler<span class=\"_ _3\"></span> P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Utgifter til forskning og utvikling (FoU) er utgifter konsernet p\u00e5drar<span class=\"_ _8\"></span> seg ved \u00e5 drive med forskning-<span class=\"_ _b\"></span> og utviklingsrelaterte aktiviteter<span class=\"_ _b\"></span>, <span class=\"_ _8\"></span>samt kartlegging av<span class=\"_ _8\"></span> ek<span class=\"_ _b\"></span>sisterende/nye<span class=\"_ _8\"></span> produkter<span class=\"_ _b\"></span>, produk<span class=\"_ _b\"></span>sjonsprosesser og lignende<span class=\"_ _b\"></span> i den hensikt \u00e5<span class=\"_ _8\"></span> sikre<span class=\"_ _b\"></span> fremtidig inntjening. Forskningsrelaterte utgifter<span class=\"_ _b\"></span> vil alltid bli kostnadsf<span class=\"_ _8\"></span>\u00f8rt dir<span class=\"_ _8\"></span>ekte, mens<span class=\"_ _8\"></span> utviklingsrelaterte utgifter<span class=\"_ _b\"></span> kan bli balansef\u00f8rt.<span class=\"_ _8\"></span> Det er<span class=\"_ _b\"></span> imidler<span class=\"_ _3\"></span>tid <span class=\"_ _b\"></span>stor usikkerhet<span class=\"_ _8\"></span> gjennom beslutningspr<span class=\"_ _8\"></span>osessen, <span class=\"_ _8\"></span>og det<span class=\"_ _8\"></span> faktum at kun <span class=\"_ _b\"></span>en liten andel av alle utviklingsprosjekter<span class=\"_ _b\"></span> ender med k<span class=\"_ _b\"></span>ommersielle produkter<span class=\"_ _b\"></span>, gj\u00f8r at<span class=\"_ _8\"></span> ingen prosjekter <span class=\"_ _b\"></span>ender med balansef\u00f8ring.<span class=\"_ _8\"></span> Samtidig vil utgifter<span class=\"_ _8\"></span> som <span class=\"_ _b\"></span>er aktuelle f<span class=\"_ _8\"></span>or balansef\u00f8ring,<span class=\"_ _8\"></span> v\u00e6re<span class=\"_ _8\"></span> relativt sm\u00e5.Utgifter til egenutviklede<span class=\"_ _b\"></span> eller spesialtilpassede IT<span class=\"_ _b\"></span>-systemer balansef\u00f8res og presenteres<span class=\"_ _b\"></span> som immaterielle eiendeler<span class=\"_ _b\"></span>.Utgifter knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til egenutvikling av varemerk<span class=\"_ _b\"></span>er og lignende (markedsf\u00f8ring) blir dir<span class=\"_ _8\"></span>ekte k<span class=\"_ _8\"></span>ostnadsf\u00f8rt og <span class=\"_ _b\"></span>vil aldri bli balansef\u00f8rt. Dette f<span class=\"_ _8\"></span>ordi identifikasjon <span class=\"_ _8\"></span>og sannsynliggj\u00f8ring av<span class=\"_ _b\"></span> de frem <span class=\"_ _5\"></span>tidige \u00f8konomisk<span class=\"_ _b\"></span>e fordelene<span class=\"_ _b\"></span> som skal tilfly<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> selskapet,<span class=\"_ _8\"></span> er for<span class=\"_ _8\"></span> usikre p\u00e5 lanserings-tidspunktet.Erver<span class=\"_ _3\"></span>v<span class=\"_ _8\"></span> av immaterielle verdier<span class=\"_ _8\"></span> gjennom oppkj\u00f8p balansef\u00f8res.<span class=\"_ _8\"></span> V<span class=\"_ _b\"></span>aremerker<span class=\"_ _8\"></span> som har eksistert <span class=\"ws2\"> </span>over lengr<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>tid og har<span class=\"_ _b\"></span> en sunn utvikling p\u00e5<span class=\"_ _8\"></span> oppkj\u00f8pstidspunktet,<span class=\"_ _b\"></span> har ubestemt levetid og avskrives ikk<span class=\"_ _b\"></span>e. Ubestemt levetid betyr<span class=\"_ _8\"></span> at <span class=\"_ _8\"></span>det p\u00e5 balansedagen ikk<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>er mulig \u00e5<span class=\"_ _8\"></span> estimer<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>den  perioden varemerk<span class=\"_ _b\"></span>et vil v\u00e6re<span class=\"_ _8\"></span> tilgjengelig for bruk. Andr<span class=\"_ _8\"></span>e identifiserte varemerk<span class=\"_ _b\"></span>er vil bli avskrevet <span class=\"_ _b\"></span>over forventet utnyttbar levetid, normalt <span class=\"_ _8\"></span>5\u201310 \u00e5r<span class=\"_ _b\"></span>. <span class=\"_ _8\"></span>\u00d8vrige immaterielle<span class=\"_ _b\"></span>  <span class=\"_ _291\"></span>eiendeler vil bli <span class=\"_ _3\"></span>avskrevet<span class=\"_ _8\"></span> over utnyt<span class=\"_ _3\"></span>tbar<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>levetid. Det er<span class=\"_ _8\"></span> s\u00e5ledes kun var<span class=\"_ _8\"></span>emerk<span class=\"_ _8\"></span>er som er<span class=\"_ _8\"></span> direkte<span class=\"_ _8\"></span> kj\u00f8pt eller indir<span class=\"_ _8\"></span>ekte kj\u00f8pt <span class=\"_ _b\"></span>gjennom erver<span class=\"_ _3\"></span>v<span class=\"_ _8\"></span> av <span class=\"_ _8\"></span>selskaper<span class=\"_ _8\"></span> som <span class=\"_ _b\"></span>er balansef\u00f8rt i k<span class=\"_ _8\"></span>onsernet, ikk<span class=\"_ _b\"></span>e egenutviklede. Goodwill er residualverdien mellom kj\u00f8pesum og <span class=\"_ _3\"></span>balansef\u00f8rte<span class=\"_ _8\"></span> verdier<span class=\"_ _8\"></span> i oppkj\u00f8pt virksomhet. <span class=\"ws2\"> </span>I goodwillbegrepet vil det<span class=\"_ _8\"></span> ligge betaling <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or synergier<span class=\"_ _f\"></span>, verdier knyttet til <span class=\"_ _3\"></span>ansatte, andre<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>immaterielle eiendeler<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>ikk<span class=\"_ _8\"></span>e kvalifiserer<span class=\"_ _b\"></span> til egen <span class=\"_ _3\"></span>balansef\u00f8ring,<span class=\"_ _8\"></span> fremtidig merinntjening, samt <span class=\"_ _8\"></span>det forhold at<span class=\"_ _8\"></span> utsatt sk<span class=\"_ _8\"></span>att ikk<span class=\"_ _8\"></span>e kan neddisk<span class=\"_ _b\"></span>onteres. Balansef<span class=\"_ _8\"></span>\u00f8rt goodwill k<span class=\"_ _b\"></span>ommer kun fr<span class=\"_ _8\"></span>a  <span class=\"_ _291\"></span>oppkj\u00f8pt virksomhet,<span class=\"_ _8\"></span> se note <span class=\"_ _8\"></span>18.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>Det <span class=\"_ _8\"></span>er betydelig <span class=\"_ _8\"></span>estimatusikk<span class=\"_ _8\"></span>erhet knyttet til <span class=\"_ _8\"></span>verdien av immaterielle<span class=\"_ _b\"></span> eiendeler<span class=\"_ _b\"></span>. Disse har<span class=\"_ _b\"></span> ingen direkte<span class=\"_ _8\"></span> \u00abk<span class=\"_ _8\"></span>ostpris\u00bb, men stammer i hovedsak fra egne<span class=\"_ _b\"></span> verdsettinger og er balansef\u00f8rt i forbindelse<span class=\"_ _b\"></span> med konsernets <span class=\"_ _b\"></span>oppkj\u00f8p av ny<span class=\"_ _8\"></span> virk<span class=\"_ _b\"></span>somhet. Goodwill <span class=\"_ _8\"></span>er \u00e5<span class=\"_ _b\"></span> anse som residual i samme oppkj\u00f8p.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Summen av all <span class=\"_ _3\"></span>merverdi inklusiv goodwill kny<span class=\"_ _3\"></span>ttet til oppkj\u00f8pene,<span class=\"_ _8\"></span> er s\u00e5ledes<span class=\"_ _b\"></span> i utgangspunktet \u00e5<span class=\"_ _8\"></span> anse <span class=\"_ _8\"></span>som mark<span class=\"_ _8\"></span>edsverdi (virk<span class=\"_ _b\"></span>elig verdi) av<span class=\"_ _8\"></span> de<span class=\"_ _b\"></span> totale netto <span class=\"_ _b\"></span>eiendelene, og fordelingen p\u00e5<span class=\"_ _b\"></span> ulike <span class=\"_ _b\"></span>typer eiendeler<span class=\"_ _8\"></span> (<span class=\"_ _b\"></span>gjeld) er avledet av<span class=\"_ _b\"></span> denne, <span class=\"_ _b\"></span>se note <span class=\"_ _b\"></span>18.B    <span class=\"ff4 ls24 ws2b\"> B\u00e6rekraft<span class=\"_ _3\"></span>selement </span>Orkla k<span class=\"_ _b\"></span>ostnadsf\u00f8rte 314 mill.<span class=\"_ _b\"></span> kroner til <span class=\"_ _8\"></span>forskning <span class=\"_ _8\"></span>og utvikling i 2022 (305<span class=\"_ _8\"></span> mill. kroner<span class=\"_ _b\"></span> i 2021). Dette <span class=\"_ _8\"></span>omfatter interne <span class=\"_ _b\"></span>og eksterne<span class=\"_ _b\"></span> kostnader knyttet til pr<span class=\"_ _8\"></span>oduktutvikling, <span class=\"_ _b\"></span>og inkluderer bl.a. tiltak <span class=\"_ _8\"></span>for \u00e5<span class=\"_ _b\"></span> redusere <span class=\"_ _b\"></span>salt, sukk<span class=\"_ _b\"></span>er og mettet f<span class=\"_ _8\"></span>ett i matvarer<span class=\"_ _b\"></span>, utvikle<span class=\"_ _b\"></span> sunne pr<span class=\"_ _8\"></span>odukter<span class=\"_ _b\"></span>, utvikle nye<span class=\"_ _b\"></span> emballasjel\u00f8sninger basert p\u00e5<span class=\"_ _b\"></span> fornybare <span class=\"_ _b\"></span>og gjenvunnede materialer<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>ta i bruk nye<span class=\"_ _8\"></span> r\u00e5var<span class=\"_ _8\"></span>er som bidrar<span class=\"_ _8\"></span> til b\u00e6rekr<span class=\"_ _8\"></span>aftig forbruk.Det ble<span class=\"_ _b\"></span> gjennomf\u00f8rt investeringer<span class=\"_ _b\"></span> i IT<span class=\"_ _b\"></span>-systemer i 2022<span class=\"_ _b\"></span> p\u00e5 <span class=\"_ _b\"></span>107 mill.<span class=\"_ _b\"></span> kroner som i hovedsak <span class=\"_ _b\"></span>er investeringer<span class=\"_ _b\"></span> i ERP-systemer i k<span class=\"_ _b\"></span>onsernet.  Det ble<span class=\"_ _b\"></span> i 2021 foretatt k<span class=\"_ _b\"></span>ostnadsf\u00f8ringer<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til <span class=\"_ _b\"></span>et felles<span class=\"_ _b\"></span> ERP-prosjekt i k<span class=\"_ _b\"></span>onsernet, se<span class=\"_ _b\"></span> note <span class=\"_ _b\"></span>14.  Immaterielle eiendelerV<span class=\"_ _b\"></span>aremerker<span class=\"_ _b\"></span>, ikk<span class=\"_ _b\"></span>e <span class=\"_ _5\"></span> V<span class=\"_ _b\"></span>aremerker<span class=\"_ _b\"></span>, <span class=\"_ _5\"></span> Andre<span class=\"_ _8\"></span> immaterielle Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOKavskrivbareavskrivbareeiendeler<span class=\"_ _177\"> </span>IT<span class=\"_ _22c\"> </span>Goodwill<span class=\"_ _ab\"> </span>SumBalansef\u00f8rt verdi 1.<span class=\"_ _b\"></span>1.2021<span class=\"_ _26f\"> </span><span class=\"wse\">6 226<span class=\"_ _1fe\"> </span><span class=\"ws2\">8<span class=\"_ _2ee\"> </span>135<span class=\"_ _122\"> </span><span class=\"ls13 ws15\">47<span class=\"_ _3\"></span>5<span class=\"_ _ef\"> </span></span></span>17 365<span class=\"_ _df\"> </span><span class=\"ls11 ws2\">24 2<span class=\"_ _3\"></span>09</span></span>Investeringer<span class=\"_ _1ef\"> </span>-<span class=\"_ _104\"> </span>1<span class=\"_ _72\"> </span>22<span class=\"_ _2ef\"> </span>70<span class=\"_ _9c\"> </span>-<span class=\"_ _159\"> </span>931Reklassifiseringer<span class=\"_ _27d\"> </span>2<span class=\"_ _105\"> </span>-<span class=\"_ _2f0\"> </span>-<span class=\"_ _11f\"> </span>514<span class=\"_ _183\"> </span>(2)<span class=\"_ _f7\"> </span>5142Oppkj\u00f8p av selsk<span class=\"_ _b\"></span>aper1 371<span class=\"_ _105\"> </span><span class=\"ws2\">-<span class=\"_ _2f0\"> </span>-<span class=\"_ _2ef\"> </span>27<span class=\"_ _12a\"> </span></span>5 323<span class=\"_ _12e\"> </span>6 721A<span class=\"_ _b\"></span>vskrivning<span class=\"_ _2dc\"> </span>-<span class=\"_ _185\"> </span>(1)<span class=\"_ _169\"> </span>(13<span class=\"_ _b\"></span>)<span class=\"_ _118\"> </span>(157)<span class=\"_ _66\"> </span>-<span class=\"_ _ab\"> </span>(171)Nedskrivning<span class=\"_ _2f1\"> </span>-<span class=\"_ _10e\"> </span>-<span class=\"_ _1cc\"> </span>(5)<span class=\"_ _11f\"> </span>(11)<span class=\"_ _66\"> </span>-<span class=\"_ _1cb\"> </span>(16)Omregningsdiffer<span class=\"_ _b\"></span>anser<span class=\"_ _db\"> </span>(181)<span class=\"_ _254\"> </span>-<span class=\"_ _2f2\"> </span>(5)<span class=\"_ _1bf\"> </span>(10)<span class=\"_ _11e\"> </span>(600)<span class=\"_ _11e\"> </span>(796)Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2021<span class=\"_ _24d\"> </span>7 418<span class=\"_ _1fe\"> </span>8<span class=\"_ _2f3\"> </span>134<span class=\"_ _1bf\"> </span>908<span class=\"_ _2ca\"> </span><span class=\"wse\">22 086<span class=\"_ _119\"> </span>30 554</span>Investeringer<span class=\"_ _2f4\"> </span>1<span class=\"_ _105\"> </span>-<span class=\"_ _72\"> </span>65<span class=\"_ _126\"> </span><span class=\"ls11 ws22\">107<span class=\"_ _2f5\"> </span></span>2<span class=\"_ _126\"> </span>1751Reklassifiseringer<span class=\"_ _294\"> </span>-<span class=\"_ _105\"> </span>-<span class=\"_ _197\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _116\"> </span></span>154<span class=\"_ _148\"> </span>-<span class=\"_ _2f6\"> </span>1782Oppkj\u00f8p av selsk<span class=\"_ _b\"></span>aper237<span class=\"_ _10e\"> </span>-<span class=\"_ _29b\"> </span>19<span class=\"_ _148\"> </span>1<span class=\"_ _12a\"> </span><span class=\"wse\">2 300<span class=\"_ _e0\"> </span><span class=\"ls13 ws22\">2 5<span class=\"_ _3\"></span>57</span></span>A<span class=\"_ _b\"></span>vskrivning<span class=\"_ _2dc\"> </span>-<span class=\"_ _185\"> </span>(1)<span class=\"_ _10d\"> </span>(28)<span class=\"_ _ad\"> </span>(163<span class=\"_ _b\"></span>)<span class=\"_ _66\"> </span>-<span class=\"_ _187\"> </span>(192)Nedskrivning<span class=\"_ _2f7\"> </span>(112)<span class=\"_ _2f8\"> </span>-<span class=\"_ _2f0\"> </span>-<span class=\"_ _148\"> </span>-<span class=\"_ _183\"> </span>(4)<span class=\"_ _1c4\"> </span>(116)Omregningsdiffer<span class=\"_ _b\"></span>anser<span class=\"_ _2f9\"> </span>142<span class=\"_ _2fa\"> </span>2<span class=\"_ _18d\"> </span>8<span class=\"_ _17b\"> </span>7<span class=\"_ _1bf\"> </span>309<span class=\"_ _1bf\"> </span>468Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2022<span class=\"_ _270\"> </span><span class=\"wse\">7<span class=\"_ _b\"></span> 686<span class=\"_ _2fa\"> </span><span class=\"ws2\">9<span class=\"_ _169\"> </span>222<span class=\"_ _118\"> </span></span>1 014<span class=\"_ _119\"> </span>24<span class=\"_ _8\"></span> 693<span class=\"_ _119\"> </span>33 624</span>Opprinnelig <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ost 1.1.2022<span class=\"_ _25\"> </span><span class=\"ls13 ws22\">7 57<span class=\"_ _3\"></span>8<span class=\"_ _226\"> </span></span>149<span class=\"_ _169\"> </span>987<span class=\"_ _12d\"> </span><span class=\"wse\">2 004<span class=\"_ _2ca\"> </span></span><span class=\"ls11\">24 789<span class=\"_ _2bf\"> </span>35 5<span class=\"_ _3\"></span>07</span>Akkumulerte av-<span class=\"_ _b\"></span> og nedskrivninger<span class=\"_ _2fb\"> </span>(160)<span class=\"_ _25e\"> </span>(141)<span class=\"_ _26e\"> </span>(853<span class=\"_ _b\"></span>)<span class=\"_ _df\"> </span><span class=\"wse\">(1 096)<span class=\"_ _248\"> </span>(2<span class=\"_ _8\"></span> 703<span class=\"_ _b\"></span>)<span class=\"_ _117\"> </span>(4 953<span class=\"_ _b\"></span>)</span>Balansef\u00f8rt verdi 1.1.2022<span class=\"_ _5b\"> </span>7<span class=\"_ _8\"></span> 418<span class=\"_ _2fa\"> </span>8<span class=\"_ _2f3\"> </span>134<span class=\"_ _1bf\"> </span>908<span class=\"_ _2ca\"> </span><span class=\"wse\">22 086<span class=\"_ _119\"> </span>30 554</span>Opprinnelig kost<span class=\"_ _b\"></span> 31.12.2022<span class=\"_ _2fc\"> </span>7 916<span class=\"_ _17f\"> </span>222<span class=\"_ _1d\"> </span><span class=\"ws25\">1 105<span class=\"_ _12d\"> </span></span>2 349<span class=\"_ _22c\"> </span><span class=\"ls13 ws2\">2<span class=\"_ _3\"></span>7 472<span class=\"_ _df\"> </span></span>39 064Akkumulerte av-<span class=\"_ _b\"></span> og nedskrivninger<span class=\"_ _295\"> </span>(230)<span class=\"_ _2bb\"> </span>(213<span class=\"_ _8\"></span>)<span class=\"_ _26e\"> </span>(883<span class=\"_ _b\"></span>)<span class=\"_ _119\"> </span><span class=\"wse\">(1 335)<span class=\"_ _164\"> </span>(2 779)<span class=\"_ _d8\"> </span><span class=\"wsc\">(5 440)</span></span>Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2022<span class=\"_ _270\"> </span><span class=\"wse\">7<span class=\"_ _b\"></span> 686<span class=\"_ _2fa\"> </span><span class=\"ws2\">9<span class=\"_ _169\"> </span>222<span class=\"_ _118\"> </span></span>1 014<span class=\"_ _119\"> </span>24<span class=\"_ _8\"></span> 693<span class=\"_ _119\"> </span>33 624</span>A<span class=\"_ _b\"></span>vskrivning<span class=\"_ _2dc\"> </span>-<span class=\"_ _242\"> </span>10\u201320 %<span class=\"_ _2fd\"> </span>10\u201320 %<span class=\"_ _e2\"> </span>10\u201333<span class=\"_ _8\"></span> %<span class=\"_ _66\"> </span>-<span class=\"_ _148\"> </span>-1 <span class=\"_ _75\"> </span>Netto<span class=\"_ _8\"></span> reklassifiseringer<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> overf\u00f8ring <span class=\"_ _8\"></span>fra<span class=\"_ _8\"></span> note 20<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>gjelder overf\u00f8ring av<span class=\"_ _8\"></span> anlegg under utf<span class=\"_ _8\"></span>\u00f8relse.2 <span class=\"_ _170\"> </span>Se note 5 for<span class=\"_ _8\"></span> immaterielle eiendeler i oppkj\u00f8pte selsk<span class=\"_ _8\"></span>aper<span class=\"_ _b\"></span>. P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>V<span class=\"_ _b\"></span>arige driftsmidler omfatter eiendom,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>anlegg og utstyr som er<span class=\"_ _8\"></span> beregnet for produksjon,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>levering av varer<span class=\"_ _b\"></span> eller administrative form\u00e5l, og som har v<span class=\"_ _8\"></span>arig levetid. Disse balansef\u00f8res til k<span class=\"_ _8\"></span>ost fratrukk<span class=\"_ _b\"></span>et eventuelle<span class=\"_ _b\"></span> akkumulerte av- <span class=\"_ _8\"></span>og nedskrivninger<span class=\"_ _b\"></span>. Utgifter <span class=\"_ _b\"></span>til l\u00f8pende vedlik<span class=\"_ _b\"></span>ehold av driftsmidler<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ostnadsf\u00f8res<span class=\"_ _b\"></span> som driftskostnader<span class=\"_ _b\"></span>, mens st\u00f8rre<span class=\"_ _8\"></span> periodiske<span class=\"_ _8\"></span> vedlik<span class=\"_ _8\"></span>ehold og utskiftninger <span class=\"_ _b\"></span>eller forbedringer<span class=\"_ _8\"></span> tillegges<span class=\"_ _b\"></span> driftsmidlenes k<span class=\"_ _b\"></span>ostpris. Driftsmidler med ubegrenset<span class=\"_ _8\"></span>  levetid avskrives ikk<span class=\"_ _b\"></span>e (tomt <span class=\"_ _8\"></span>og lignende), mens<span class=\"_ _b\"></span> andre driftsmidler<span class=\"_ _b\"></span> avskrives line\u00e6rt over<span class=\"_ _8\"></span> utnyt<span class=\"_ _3\"></span>tbar<span class=\"_ _b\"></span> levetid. Utrangeringsverdi hensyntas<span class=\"_ _8\"></span> (<span class=\"_ _b\"></span>gjelder spesielt <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> eiendommer),<span class=\"_ _8\"></span> og  <span class=\"_ _5\"></span>avskrivningsplanen gjennomg\u00e5s \u00e5rlig.<span class=\"_ _8\"></span> Dersom det<span class=\"_ _8\"></span> finnes<span class=\"_ _8\"></span> indikasjoner p\u00e5<span class=\"_ _b\"></span> at et <span class=\"_ _b\"></span>driftsmiddel har falt i verdi,<span class=\"_ _8\"></span> blir driftsmiddelet nedskrevet til gjenvinnbar ver<span class=\"_ _8\"></span>di, dersom denne<span class=\"_ _b\"></span> er lavere enn regnskapsf<span class=\"_ _8\"></span>\u00f8rt verdi.V<span class=\"_ _b\"></span>ed en analyse av<span class=\"_ _b\"></span> virkelig <span class=\"_ _b\"></span>verdi i forbindelse<span class=\"_ _8\"></span> med oppkj\u00f8p<span class=\"_ _8\"></span> henf\u00f8res<span class=\"_ _b\"></span> mer-/mindrever<span class=\"_ _8\"></span>dier <span class=\"_ _b\"></span>til  <span class=\"_ _5\"></span>aktuelle eiendeler<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>slik at disse<span class=\"_ _b\"></span> blir balansef\u00f8rt til k<span class=\"_ _b\"></span>onsernets anskaff<span class=\"_ _8\"></span>elseskost.<span class=\"_ _b\"></span> Finansierings-utgifter ved tilvirkning av egne<span class=\"_ _b\"></span> driftsmidler balansef\u00f8res, se<span class=\"_ _8\"></span> note 15.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>V<span class=\"_ _b\"></span>erdsetting av og <span class=\"_ _8\"></span>estimert utnyt<span class=\"_ _3\"></span>tbar<span class=\"_ _b\"></span> levetid for <span class=\"_ _8\"></span>varige<span class=\"_ _8\"></span> driftsmidler<span class=\"_ _8\"></span> bygger p\u00e5<span class=\"_ _b\"></span> fremtids-informasjon og vil alltid v\u00e6re<span class=\"_ _8\"></span> beheftet <span class=\"_ _3\"></span>med en viss<span class=\"_ _8\"></span> grad av usikkerhet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Spesielt i en situasjon hvor k<span class=\"_ _b\"></span>onsernet planlegger <span class=\"_ _8\"></span>store<span class=\"_ _8\"></span> endringer<span class=\"_ _8\"></span> i produk<span class=\"_ _8\"></span>sjonsstruktur <span class=\"_ _b\"></span>og antall produksjonssteder<span class=\"_ _b\"></span>, vil vur<span class=\"_ _8\"></span>deringer knyttet til ulik<span class=\"_ _b\"></span>e produk<span class=\"_ _8\"></span>sjonsanlegg komme<span class=\"_ _b\"></span> i ekstr<span class=\"_ _8\"></span>a f<span class=\"_ _8\"></span>okus.<span class=\"_ _8\"></span> De ulik<span class=\"_ _b\"></span>e produk<span class=\"_ _8\"></span>sjonsstedene er<span class=\"_ _8\"></span> l\u00f8pende vurdert ut fra en fortsatt drift tank<span class=\"_ _b\"></span>egang, men <span class=\"_ _3\"></span>i en situasjon hvor <span class=\"_ _b\"></span>endret organisering k<span class=\"_ _8\"></span>an bety at<span class=\"_ _8\"></span> enk<span class=\"_ _b\"></span>elte anlegg vil bli lagt<span class=\"_ _8\"></span> ned eller<span class=\"_ _8\"></span> reorganisert,<span class=\"_ _8\"></span> vil <span class=\"_ _b\"></span>disse vurderingene<span class=\"_ _8\"></span> l\u00f8pende m\u00e5tte <span class=\"_ _b\"></span>endres <span class=\"_ _8\"></span>og kan f\u00f8r<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>til at b\u00e5de mer-<span class=\"_ _8\"></span> og mindr<span class=\"_ _8\"></span>everdier<span class=\"_ _8\"></span> avdekkes.<span class=\"_ _b\"></span> Det <span class=\"_ _8\"></span>vurderes<span class=\"_ _8\"></span> ogs\u00e5<span class=\"_ _b\"></span> l\u00f8pende om klimarisik<span class=\"_ _b\"></span>o kan ha<span class=\"_ _8\"></span> betydning for<span class=\"_ _8\"></span> levetiden for<span class=\"_ _b\"></span> konsernets driftsmidler<span class=\"_ _b\"></span>. Det <span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>vurdert pr<span class=\"_ _8\"></span>. <span class=\"_ _8\"></span>31. <span class=\"_ _8\"></span>desember <span class=\"_ _8\"></span>2022 at klimarisik<span class=\"_ _b\"></span>o ikk<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>vil p\u00e5virke levetiden <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> noen av k<span class=\"_ _b\"></span>onsernets driftsmidler<span class=\"_ _b\"></span>.V<span class=\"_ _b\"></span>arige driftsmidlerT<span class=\"_ _b\"></span>omter<span class=\"_ _8\"></span>, bygninger og <span class=\"_ _5\"></span><span class=\"ws2\"> </span>Maskiner og <span class=\"_ _5\"></span><span class=\"ws2\"> </span>Anlegg under <span class=\"_ _5\"></span> Driftsl\u00f8s\u00f8re,<span class=\"_ _8\"></span> inventar<span class=\"_ _b\"></span>, <span class=\"_ _5\"></span> Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOKannen fast eiendomanlegg utf\u00f8relse<span class=\"_ _b\"></span> transportmidler<span class=\"_ _b\"></span>, IT<span class=\"_ _8\"></span>-utstyr etc.<span class=\"_ _17c\"> </span><span class=\"ws2\">Sum</span>Balansef\u00f8rt verdi 1.<span class=\"_ _b\"></span>1.2021<span class=\"_ _2d\"> </span><span class=\"wse\">7 302<span class=\"_ _300\"> </span></span>5 145<span class=\"_ _ec\"> </span><span class=\"wse\">1 943<span class=\"_ _198\"> </span><span class=\"ws2\">593<span class=\"_ _11c\"> </span></span>14 983</span>Investeringer<span class=\"_ _2e9\"> </span>142<span class=\"_ _301\"> </span>592<span class=\"_ _179\"> </span><span class=\"wse\">1 705<span class=\"_ _241\"> </span></span>137<span class=\"_ _116\"> </span><span class=\"ls13 ws22\">2 57<span class=\"_ _3\"></span>6</span>Salg/<span class=\"_ _b\"></span>utrangering<span class=\"_ _1f0\"> </span>(7)<span class=\"_ _260\"> </span>(67)<span class=\"_ _29d\"> </span>-<span class=\"_ _225\"> </span>(5)<span class=\"_ _17f\"> </span>(79)Oppkj\u00f8p av selsk<span class=\"_ _b\"></span>aper<span class=\"_ _18c\"> </span><span class=\"ws2\">231<span class=\"_ _1f\"> </span>206<span class=\"_ _2ee\"> </span>9<span class=\"_ _302\"> </span><span class=\"ls48 wse\">77<span class=\"_ _226\"> </span></span>523</span>1Overf\u00f8rt anlegg under utf<span class=\"_ _b\"></span>\u00f8relse/r<span class=\"_ _b\"></span>eklassifiseringer<span class=\"_ _94\"> </span>160<span class=\"_ _1f\"> </span>503<span class=\"_ _13b\"> </span><span class=\"wse\">(1 570)<span class=\"_ _303\"> </span></span>393<span class=\"_ _ec\"> </span>(514)Nedskrivninger<span class=\"_ _304\"> </span>(5)<span class=\"_ _254\"> </span><span class=\"ls29 ws36\">(<span class=\"_ _3\"></span>3)<span class=\"_ _fe\"> </span></span>-<span class=\"_ _b8\"> </span>(1)<span class=\"_ _148\"> </span>(9)A<span class=\"_ _b\"></span>vskrivninger<span class=\"_ _305\"> </span>(330)<span class=\"_ _ec\"> </span>(823<span class=\"_ _b\"></span>)<span class=\"_ _29d\"> </span>-<span class=\"_ _26d\"> </span>(245)<span class=\"_ _1c4\"> </span><span class=\"wse\">(1 398)</span>Omregningsdiffer<span class=\"_ _b\"></span>anser<span class=\"_ _306\"> </span>(103<span class=\"_ _b\"></span>)<span class=\"_ _2d1\"> </span>(160)<span class=\"_ _178\"> </span>(56)<span class=\"_ _bd\"> </span>(29)<span class=\"_ _116\"> </span>(348)Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2021<span class=\"_ _251\"> </span><span class=\"wse\">7 390<span class=\"_ _307\"> </span>5 393<span class=\"_ _17f\"> </span>2 031<span class=\"_ _198\"> </span><span class=\"ws2\">920<span class=\"_ _128\"> </span></span>15 734</span>Investeringer<span class=\"_ _2e9\"> </span><span class=\"ls11 ws22\">1<span class=\"_ _3\"></span>24<span class=\"_ _1f\"> </span></span>438<span class=\"_ _17f\"> </span><span class=\"wse\">1 934<span class=\"_ _74\"> </span></span>165<span class=\"_ _2f6\"> </span><span class=\"wse\">2 661</span>Salg/<span class=\"_ _b\"></span>utrangering<span class=\"_ _308\"> </span>(15)<span class=\"_ _260\"> </span>(22)<span class=\"_ _309\"> </span>-<span class=\"_ _225\"> </span>(6)<span class=\"_ _17f\"> </span>(43<span class=\"_ _f\"></span>)Oppkj\u00f8p av selsk<span class=\"_ _b\"></span>aper<span class=\"_ _12\"> </span>2<span class=\"_ _3\"></span>74<span class=\"_ _1f\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _3\"></span>4<span class=\"_ _2f3\"> </span></span><span class=\"ws2\">6<span class=\"_ _b9\"> </span>6<span class=\"_ _226\"> </span>530</span>Salg av selskaper<span class=\"_ _23b\"> </span><span class=\"ws2\">(46)<span class=\"_ _fb\"> </span>(5)<span class=\"_ _fb\"> </span>(4)<span class=\"_ _30a\"> </span>(1)<span class=\"_ _ec\"> </span>(56)</span>1Overf\u00f8rt anlegg under utf<span class=\"_ _b\"></span>\u00f8relse/r<span class=\"_ _b\"></span>eklassifiseringer<span class=\"_ _30b\"> </span>723<span class=\"_ _1f\"> </span>764<span class=\"_ _2fd\"> </span><span class=\"wse\">(1 759)<span class=\"_ _241\"> </span></span>94<span class=\"_ _300\"> </span>(178)Nedskrivninger<span class=\"_ _30c\"> </span>(4)<span class=\"_ _260\"> </span>(27)<span class=\"_ _29d\"> </span>-<span class=\"_ _44\"> </span>-<span class=\"_ _178\"> </span>(31)A<span class=\"_ _b\"></span>vskrivninger<span class=\"_ _30d\"> </span>(341)<span class=\"_ _30e\"> </span>(897)<span class=\"_ _178\"> </span>(20)<span class=\"_ _30f\"> </span>(260)<span class=\"_ _11c\"> </span><span class=\"wse\">(1 518)</span>Omregningsdiffer<span class=\"_ _b\"></span>anser<span class=\"_ _d3\"> </span>102<span class=\"_ _13d\"> </span>79<span class=\"_ _10a\"> </span><span class=\"ls29 ws36\">74<span class=\"_ _244\"> </span></span>5<span class=\"_ _226\"> </span>260Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2022<span class=\"_ _1d5\"> </span><span class=\"ls11 ws2\">8 207<span class=\"_ _263\"> </span></span><span class=\"wse\">5 967<span class=\"_ _307\"> </span>2 262<span class=\"_ _1c1\"> </span><span class=\"ws2\">923<span class=\"_ _310\"> </span></span>17 359</span>Opprinnelig <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ost 1.1.2022<span class=\"_ _1c0\"> </span><span class=\"wse\">13 001<span class=\"_ _1cb\"> </span><span class=\"wsc\">17 460<span class=\"_ _17f\"> </span></span>2 031<span class=\"_ _30f\"> </span><span class=\"ls11 ws2\">3 07<span class=\"_ _3\"></span>2<span class=\"_ _1c4\"> </span></span>35 564</span>Akkumulerte av-<span class=\"_ _b\"></span> og nedskrivninger<span class=\"_ _311\"> </span><span class=\"wse\">(5 611)<span class=\"_ _12b\"> </span>(12 067)<span class=\"_ _309\"> </span></span>-<span class=\"_ _2a7\"> </span><span class=\"ws25\">(2 152)<span class=\"_ _245\"> </span><span class=\"wse\">(19 830)</span></span>Balansef\u00f8rt verdi 1.1.2022<span class=\"_ _206\"> </span><span class=\"wse\">7 390<span class=\"_ _307\"> </span>5 393<span class=\"_ _17f\"> </span>2 031<span class=\"_ _198\"> </span><span class=\"ws2\">920<span class=\"_ _128\"> </span></span>15 734</span>Opprinnelig kost<span class=\"_ _b\"></span> 31.12.2022<span class=\"_ _312\"> </span><span class=\"ls11 ws2\">14 071<span class=\"_ _2a6\"> </span></span>19<span class=\"_ _8\"></span> 138<span class=\"_ _2ef\"> </span><span class=\"wse\">2 264<span class=\"_ _313\"> </span>3 309<span class=\"_ _121\"> </span>38 782</span>Akkumulerte av-<span class=\"_ _b\"></span> og nedskrivninger<span class=\"_ _13e\"> </span><span class=\"wse\">(5<span class=\"_ _b\"></span> 864)<span class=\"_ _f7\"> </span><span class=\"ws25\">(13 171)<span class=\"_ _fb\"> </span><span class=\"ws2\">(2)<span class=\"_ _9d\"> </span></span></span>(2<span class=\"_ _8\"></span> 386)<span class=\"_ _245\"> </span><span class=\"wsc\">(21 423<span class=\"_ _8\"></span>)</span></span>Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2022<span class=\"_ _1d5\"> </span><span class=\"ls11 ws2\">8 207<span class=\"_ _263\"> </span></span><span class=\"wse\">5 967<span class=\"_ _307\"> </span>2 262<span class=\"_ _1c1\"> </span><span class=\"ws2\">923<span class=\"_ _310\"> </span></span>17 359</span>Line\u00e6re<span class=\"_ _b\"></span> avskrivninger<span class=\"_ _314\"> </span>2\u20134 %<span class=\"_ _1bf\"> </span>5\u201315 %<span class=\"_ _309\"> </span>-<span class=\"_ _315\"> </span>15\u201325 %IT<span class=\"_ _b\"></span>-utstyr: 16\u201333 %1 <span class=\"_ _75\"> </span>-178<span class=\"_ _8\"></span> mill. kr<span class=\"_ _8\"></span>oner (514 mill.<span class=\"_ _b\"></span> kroner i 2021) <span class=\"_ _b\"></span>er overf\u00f8rt <span class=\"_ _8\"></span>til immaterielle <span class=\"_ _b\"></span>eiendeler i note <span class=\"_ _b\"></span>19.Balansef\u00f8rte rett-til-bruk eiendelerKontorlok<span class=\"_ _8\"></span>aler og <span class=\"_ _291\"></span><span class=\"ws2\"> </span>Produk<span class=\"_ _8\"></span>sjonslokaler og <span class=\"_ _5\"></span><span class=\"ws2\"> </span>Maskiner og <span class=\"_ _5\"></span><span class=\"ws2\"> </span>T<span class=\"_ _b\"></span>ransport- Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOKrestauranterannen fast eiendomanleggmidler etc.<span class=\"_ _8c\"> </span><span class=\"ws2\">Sum</span>Balansef\u00f8rt verdi 1.<span class=\"_ _b\"></span>1.2021<span class=\"_ _20c\"> </span><span class=\"ws2\">525<span class=\"_ _2d1\"> </span>365<span class=\"_ _8c\"> </span>221<span class=\"_ _8b\"> </span>180<span class=\"_ _f9\"> </span><span class=\"wse\">1 291</span></span>Investeringer<span class=\"_ _18b\"> </span>278<span class=\"_ _260\"> </span>110<span class=\"_ _8c\"> </span>103<span class=\"_ _8c\"> </span>123<span class=\"_ _38\"> </span>614Oppkj\u00f8p av selsk<span class=\"_ _b\"></span>aper<span class=\"_ _31d\"> </span><span class=\"ws2\">353<span class=\"_ _10d\"> </span>-<span class=\"_ _293\"> </span>-<span class=\"_ _f6\"> </span>3<span class=\"_ _f3\"> </span>356</span>Reklassifiseringer/<span class=\"_ _f\"></span>overf\u00f8rt fra<span class=\"_ _b\"></span> anlegg under utf\u00f8r<span class=\"_ _8\"></span>else<span class=\"_ _2e7\"> </span>-<span class=\"_ _10d\"> </span>-<span class=\"_ _293\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _242\"> </span>-A<span class=\"_ _b\"></span>vskrivninger<span class=\"_ _1e1\"> </span>(222)<span class=\"_ _17f\"> </span>(73<span class=\"_ _b\"></span>)<span class=\"_ _88\"> </span>(94)<span class=\"_ _91\"> </span>(109)<span class=\"_ _f0\"> </span>(498)Omregningsdiffer<span class=\"_ _b\"></span>anser<span class=\"_ _31e\"> </span>(26)<span class=\"_ _260\"> </span>(4)<span class=\"_ _b0\"> </span><span class=\"ls29 ws36\">(<span class=\"_ _3\"></span>3)<span class=\"_ _b0\"> </span></span>(6)<span class=\"_ _8d\"> </span>(39)Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2021<span class=\"_ _26\"> </span><span class=\"ws2\">908<span class=\"_ _190\"> </span>398<span class=\"_ _1a9\"> </span>227<span class=\"_ _e2\"> </span>191<span class=\"_ _85\"> </span><span class=\"wse\">1 724</span></span>Investeringer<span class=\"_ _31f\"> </span><span class=\"wse\"> 364 <span class=\"_ _70\"> </span></span> 5 <span class=\"_ _11a\"> </span> 82 <span class=\"_ _38\"> </span><span class=\"ls13 ws22\"> 97 <span class=\"_ _f9\"> </span></span><span class=\"wse\"> 548<span class=\"_ _8\"></span> </span>Oppkj\u00f8p av selsk<span class=\"_ _b\"></span>aper<span class=\"_ _20a\"> </span><span class=\"ws2\">4<span class=\"_ _10d\"> </span>-<span class=\"_ _293\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _22d\"> </span>4</span>Reklassifiseringer/<span class=\"_ _f\"></span>overf\u00f8rt fra<span class=\"_ _b\"></span> anlegg under utf\u00f8r<span class=\"_ _8\"></span>else<span class=\"_ _25f\"> </span>(13<span class=\"_ _f\"></span>)<span class=\"_ _9c\"> </span>13<span class=\"_ _242\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _ef\"> </span>0A<span class=\"_ _b\"></span>vskrivninger<span class=\"_ _320\"> </span>(283<span class=\"_ _b\"></span>)<span class=\"_ _321\"> </span> (68)<span class=\"_ _f9\"> </span> (90)<span class=\"_ _91\"> </span>(106)<span class=\"_ _1c8\"> </span> (547)Omregningsdiffer<span class=\"_ _b\"></span>anser<span class=\"_ _165\"> </span>43<span class=\"_ _10a\"> </span><span class=\"ls11 ws22\">3 <span class=\"_ _ef\"> </span></span>-<span class=\"_ _11b\"> </span>4<span class=\"_ _f4\"> </span><span class=\"ls11 ws22\">5<span class=\"_ _3\"></span>0 </span>Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2022<span class=\"_ _2e5\"> </span><span class=\"wse\">1 023<span class=\"_ _177\"> </span><span class=\"ws2\">351<span class=\"_ _38\"> </span>219<span class=\"_ _8c\"> </span>186<span class=\"_ _171\"> </span></span>1 779</span>Opprinnelig <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ost 1.1.2022<span class=\"_ _322\"> </span><span class=\"wse\">2 373<span class=\"_ _2d1\"> </span><span class=\"ws2\">884<span class=\"_ _f3\"> </span>500<span class=\"_ _f3\"> </span>854<span class=\"_ _1a6\"> </span></span>4 611</span>Akkumulerte av-<span class=\"_ _b\"></span> og nedskrivninger<span class=\"_ _31\"> </span><span class=\"wsc\">(1 465)<span class=\"_ _323\"> </span></span>(486)<span class=\"_ _16c\"> </span>(273<span class=\"_ _b\"></span>)<span class=\"_ _1b1\"> </span>(663<span class=\"_ _b\"></span>)<span class=\"_ _160\"> </span><span class=\"wse\">(2 887)</span>Balansef\u00f8rt verdi 1.1.2022<span class=\"_ _3f\"> </span><span class=\"ws2\">908<span class=\"_ _190\"> </span>398<span class=\"_ _1a9\"> </span>227<span class=\"_ _e2\"> </span>191<span class=\"_ _85\"> </span><span class=\"wse\">1 724</span></span>Opprinnelig kost<span class=\"_ _b\"></span> 31.12.2022<span class=\"_ _324\"> </span><span class=\"ls11 ws2\"> 2 77<span class=\"_ _3\"></span>1<span class=\"_ _183\"> </span></span> 905 <span class=\"_ _1a6\"> </span> 582 <span class=\"_ _f9\"> </span> 955 <span class=\"_ _1a1\"> </span>5 213Akkumulerte av-<span class=\"_ _b\"></span> og nedskrivninger<span class=\"_ _2fc\"> </span> (1 7<span class=\"_ _b\"></span>48)<span class=\"_ _ab\"> </span><span class=\"ws2\"> (554)<span class=\"_ _1c8\"> </span> (363<span class=\"_ _b\"></span>)<span class=\"_ _149\"> </span> (769)<span class=\"_ _c8\"> </span><span class=\"wsc\">(3 434)</span></span>Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2022<span class=\"_ _2e5\"> </span><span class=\"wse\">1 023<span class=\"_ _177\"> </span><span class=\"ws2\">351<span class=\"_ _38\"> </span>219<span class=\"_ _8c\"> </span>186<span class=\"_ _171\"> </span></span>1 779</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-93-6": {
   "value": "P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>V<span class=\"_ _b\"></span>arekostnader<span class=\"_ _8\"></span> p\u00e5l\u00f8per i <span class=\"_ _b\"></span>takt med solgte <span class=\"_ _b\"></span>varer <span class=\"_ _8\"></span>etter <span class=\"_ _8\"></span>en prismessig <span class=\"_ _8\"></span>\u00abf\u00f8rst inn f<span class=\"_ _8\"></span>\u00f8rst ut\u00bb<span class=\"_ _b\"></span>  <span class=\"_ _3c\"></span>tiln\u00e6rming.<span class=\"_ _8\"></span> Endringer i <span class=\"_ _3\"></span>beholdning av egenproduserte<span class=\"_ _8\"></span> varer<span class=\"_ _8\"></span> vil v\u00e6re<span class=\"_ _b\"></span> tiln\u00e6rmet <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>esultat-n\u00f8ytral <span class=\"_ _3\"></span>ut<span class=\"_ _8\"></span> fra en fullk<span class=\"_ _8\"></span>ostprising. V<span class=\"_ _b\"></span>areforbruk<span class=\"_ _b\"></span>et er korr<span class=\"_ _8\"></span>elert til salget, og periodisering av  <span class=\"_ _3c\"></span>var<span class=\"_ _8\"></span>eforbruk<span class=\"_ _8\"></span>et skjer<span class=\"_ _8\"></span>  <span class=\"_ _3c\"></span>gjennom endringer<span class=\"_ _8\"></span> i varelager<span class=\"_ _b\"></span>. Dette gjelder b\u00e5de for<span class=\"_ _8\"></span> innkj\u00f8pte r\u00e5varer<span class=\"_ _8\"></span> og for<span class=\"_ _8\"></span> handelsvarer<span class=\"_ _b\"></span>. Innkj\u00f8pte varer<span class=\"_ _b\"></span> er ikke en k<span class=\"_ _8\"></span>ostnad, det<span class=\"_ _8\"></span> er f\u00f8rst n\u00e5r v<span class=\"_ _8\"></span>arene<span class=\"_ _8\"></span> settes i <span class=\"_ _3\"></span>pr<span class=\"_ _8\"></span>oduksjon at var<span class=\"_ _8\"></span>eforbruk<span class=\"_ _8\"></span>et oppst\u00e5r<span class=\"_ _b\"></span>.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>L\u00f8nn omfatter alle typer<span class=\"_ _8\"></span> godtgj\u00f8relser til egne<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ansatte i konsernet og k<span class=\"_ _8\"></span>ostnadsf\u00f8res<span class=\"_ _8\"></span> n\u00e5r den opptjenes. Or<span class=\"_ _8\"></span>din\u00e6r l\u00f8nn kan v\u00e6re b\u00e5de fastl\u00f8nn og timebasert l\u00f8nn og opptjenes og utbetales l\u00f8pende.<span class=\"_ _b\"></span> Feriel\u00f8nn opptjenes p\u00e5<span class=\"_ _8\"></span> basis av<span class=\"_ _b\"></span> ordin\u00e6r l\u00f8nn <span class=\"_ _b\"></span>og utbetales normalt i feriem\u00e5nedene<span class=\"_ _8\"></span>  <span class=\"_ _5\"></span>etterf\u00f8lgende \u00e5r<span class=\"_ _b\"></span>. Eventuelle bonuser<span class=\"_ _b\"></span> opptjenes <span class=\"_ _b\"></span>og beregnes p\u00e5 bak<span class=\"_ _b\"></span>grunn av ulike resultat<span class=\"_ _3\"></span>m\u00e5l, og utbetales etterskuddsvis.<span class=\"_ _8\"></span> Arbeidsgiveravgift beregnes<span class=\"_ _8\"></span> og kostnadsf\u00f8r<span class=\"_ _8\"></span>es for<span class=\"_ _b\"></span> alle <span class=\"_ _8\"></span>l\u00f8nnsr<span class=\"_ _8\"></span>elaterte<span class=\"_ _b\"></span> kostnader<span class=\"_ _b\"></span> og betales normalt <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>tersk<span class=\"_ _8\"></span>uddsvis annenhver<span class=\"_ _8\"></span> m\u00e5ned. P<span class=\"_ _8\"></span>ensjoner opptjenes<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>henhold til egne<span class=\"_ _8\"></span> regler<span class=\"_ _b\"></span>, se note 12.<span class=\"_ _b\"></span> \u00d8vrige l\u00f8nnskostnader<span class=\"_ _8\"></span> omfatter i hovedsak godtgj\u00f8relse<span class=\"_ _8\"></span> til styret, og opptjenes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>l\u00f8pende<span class=\"_ _8\"></span> ut fra egne<span class=\"_ _8\"></span> av<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> godkjent av generalforsamlingen.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>\u00abAndre<span class=\"_ _8\"></span> inntekter\u00bb og \u00abAndre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ostnader\u00bb er presentert etter k<span class=\"_ _8\"></span>onsernets segmentf<span class=\"_ _8\"></span>ordelte<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>resultat EBIT<span class=\"_ _b\"></span> (adj.) og inneholder poster<span class=\"_ _b\"></span> som M&amp;A-kostnader<span class=\"_ _b\"></span> (oppkj\u00f8psk<span class=\"_ _b\"></span>ostnader),  <span class=\"_ _291\"></span>restrukturerings- og integrasjons <span class=\"_ _291\"></span>kostnader<span class=\"_ _f\"></span>, eventuelle st\u00f8rre<span class=\"_ _b\"></span> gevinster og nedskrivninger p\u00e5 b\u00e5de<span class=\"_ _b\"></span> materielle og immaterielle<span class=\"_ _8\"></span> eiendeler<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>samt andre poster<span class=\"_ _8\"></span> som k<span class=\"_ _8\"></span>un i begrenset <span class=\"_ _b\"></span>grad er  <span class=\"_ _5\"></span>utsagnskraftige til \u00e5<span class=\"_ _b\"></span> forklare<span class=\"_ _8\"></span>  <span class=\"_ _291\"></span>l\u00f8pende l\u00f8nnsomhet.<span class=\"_ _b\"></span> M&amp;A-k<span class=\"_ _8\"></span>ostnader gjelder<span class=\"_ _8\"></span> kostnader<span class=\"_ _8\"></span> ved oppkj\u00f8p av selsk<span class=\"_ _8\"></span>aper som ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kan balansef\u00f8res<span class=\"_ _b\"></span> sammen <span class=\"_ _3\"></span>med aksjene.<span class=\"_ _8\"></span> Dette gjelder b\u00e5de gjennomf\u00f8rte<span class=\"_ _8\"></span> og ikke<span class=\"_ _8\"></span> gjennomf\u00f8rte oppkj\u00f8p.<span class=\"_ _8\"></span> P<span class=\"_ _8\"></span>eriodisering av k<span class=\"_ _b\"></span>ostnader ved <span class=\"_ _b\"></span>salg av selskap<span class=\"_ _b\"></span> inng\u00e5r ogs\u00e5<span class=\"_ _8\"></span> p\u00e5 <span class=\"_ _b\"></span>denne linjen, inntil <span class=\"_ _8\"></span>endelig salg blir gjennomf\u00f8rt. Da vil salgsk<span class=\"_ _b\"></span>ostnadene bli <span class=\"_ _3\"></span>innregnet<span class=\"_ _8\"></span> i gevinst-/tapsberegningen og  <span class=\"_ _291\"></span>presentert sammen <span class=\"_ _3\"></span>med denne.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Utgifter til forskning og utvikling (FoU) er utgifter konsernet p\u00e5drar<span class=\"_ _8\"></span> seg ved \u00e5 drive med forskning-<span class=\"_ _b\"></span> og utviklingsrelaterte aktiviteter<span class=\"_ _b\"></span>, <span class=\"_ _8\"></span>samt kartlegging av<span class=\"_ _8\"></span> ek<span class=\"_ _b\"></span>sisterende/nye<span class=\"_ _8\"></span> produkter<span class=\"_ _b\"></span>, produk<span class=\"_ _b\"></span>sjonsprosesser og lignende<span class=\"_ _b\"></span> i den hensikt \u00e5<span class=\"_ _8\"></span> sikre<span class=\"_ _b\"></span> fremtidig inntjening. Forskningsrelaterte utgifter<span class=\"_ _b\"></span> vil alltid bli kostnadsf<span class=\"_ _8\"></span>\u00f8rt dir<span class=\"_ _8\"></span>ekte, mens<span class=\"_ _8\"></span> utviklingsrelaterte utgifter<span class=\"_ _b\"></span> kan bli balansef\u00f8rt.<span class=\"_ _8\"></span> Det er<span class=\"_ _b\"></span> imidler<span class=\"_ _3\"></span>tid <span class=\"_ _b\"></span>stor usikkerhet<span class=\"_ _8\"></span> gjennom beslutningspr<span class=\"_ _8\"></span>osessen, <span class=\"_ _8\"></span>og det<span class=\"_ _8\"></span> faktum at kun <span class=\"_ _b\"></span>en liten andel av alle utviklingsprosjekter<span class=\"_ _b\"></span> ender med k<span class=\"_ _b\"></span>ommersielle produkter<span class=\"_ _b\"></span>, gj\u00f8r at<span class=\"_ _8\"></span> ingen prosjekter <span class=\"_ _b\"></span>ender med balansef\u00f8ring.<span class=\"_ _8\"></span> Samtidig vil utgifter<span class=\"_ _8\"></span> som <span class=\"_ _b\"></span>er aktuelle f<span class=\"_ _8\"></span>or balansef\u00f8ring,<span class=\"_ _8\"></span> v\u00e6re<span class=\"_ _8\"></span> relativt sm\u00e5.Utgifter til egenutviklede<span class=\"_ _b\"></span> eller spesialtilpassede IT<span class=\"_ _b\"></span>-systemer balansef\u00f8res og presenteres<span class=\"_ _b\"></span> som immaterielle eiendeler<span class=\"_ _b\"></span>.Utgifter knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til egenutvikling av varemerk<span class=\"_ _b\"></span>er og lignende (markedsf\u00f8ring) blir dir<span class=\"_ _8\"></span>ekte k<span class=\"_ _8\"></span>ostnadsf\u00f8rt og <span class=\"_ _b\"></span>vil aldri bli balansef\u00f8rt. Dette f<span class=\"_ _8\"></span>ordi identifikasjon <span class=\"_ _8\"></span>og sannsynliggj\u00f8ring av<span class=\"_ _b\"></span> de frem <span class=\"_ _5\"></span>tidige \u00f8konomisk<span class=\"_ _b\"></span>e fordelene<span class=\"_ _b\"></span> som skal tilfly<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> selskapet,<span class=\"_ _8\"></span> er for<span class=\"_ _8\"></span> usikre p\u00e5 lanserings-tidspunktet.Erver<span class=\"_ _3\"></span>v<span class=\"_ _8\"></span> av immaterielle verdier<span class=\"_ _8\"></span> gjennom oppkj\u00f8p balansef\u00f8res.<span class=\"_ _8\"></span> V<span class=\"_ _b\"></span>aremerker<span class=\"_ _8\"></span> som har eksistert <span class=\"ws2\"> </span>over lengr<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>tid og har<span class=\"_ _b\"></span> en sunn utvikling p\u00e5<span class=\"_ _8\"></span> oppkj\u00f8pstidspunktet,<span class=\"_ _b\"></span> har ubestemt levetid og avskrives ikk<span class=\"_ _b\"></span>e. Ubestemt levetid betyr<span class=\"_ _8\"></span> at <span class=\"_ _8\"></span>det p\u00e5 balansedagen ikk<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>er mulig \u00e5<span class=\"_ _8\"></span> estimer<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>den  perioden varemerk<span class=\"_ _b\"></span>et vil v\u00e6re<span class=\"_ _8\"></span> tilgjengelig for bruk. Andr<span class=\"_ _8\"></span>e identifiserte varemerk<span class=\"_ _b\"></span>er vil bli avskrevet <span class=\"_ _b\"></span>over forventet utnyttbar levetid, normalt <span class=\"_ _8\"></span>5\u201310 \u00e5r<span class=\"_ _b\"></span>. <span class=\"_ _8\"></span>\u00d8vrige immaterielle<span class=\"_ _b\"></span>  <span class=\"_ _291\"></span>eiendeler vil bli <span class=\"_ _3\"></span>avskrevet<span class=\"_ _8\"></span> over utnyt<span class=\"_ _3\"></span>tbar<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>levetid. Det er<span class=\"_ _8\"></span> s\u00e5ledes kun var<span class=\"_ _8\"></span>emerk<span class=\"_ _8\"></span>er som er<span class=\"_ _8\"></span> direkte<span class=\"_ _8\"></span> kj\u00f8pt eller indir<span class=\"_ _8\"></span>ekte kj\u00f8pt <span class=\"_ _b\"></span>gjennom erver<span class=\"_ _3\"></span>v<span class=\"_ _8\"></span> av <span class=\"_ _8\"></span>selskaper<span class=\"_ _8\"></span> som <span class=\"_ _b\"></span>er balansef\u00f8rt i k<span class=\"_ _8\"></span>onsernet, ikk<span class=\"_ _b\"></span>e egenutviklede. Goodwill er residualverdien mellom kj\u00f8pesum og <span class=\"_ _3\"></span>balansef\u00f8rte<span class=\"_ _8\"></span> verdier<span class=\"_ _8\"></span> i oppkj\u00f8pt virksomhet. <span class=\"ws2\"> </span>I goodwillbegrepet vil det<span class=\"_ _8\"></span> ligge betaling <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or synergier<span class=\"_ _f\"></span>, verdier knyttet til <span class=\"_ _3\"></span>ansatte, andre<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>immaterielle eiendeler<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>ikk<span class=\"_ _8\"></span>e kvalifiserer<span class=\"_ _b\"></span> til egen <span class=\"_ _3\"></span>balansef\u00f8ring,<span class=\"_ _8\"></span> fremtidig merinntjening, samt <span class=\"_ _8\"></span>det forhold at<span class=\"_ _8\"></span> utsatt sk<span class=\"_ _8\"></span>att ikk<span class=\"_ _8\"></span>e kan neddisk<span class=\"_ _b\"></span>onteres. Balansef<span class=\"_ _8\"></span>\u00f8rt goodwill k<span class=\"_ _b\"></span>ommer kun fr<span class=\"_ _8\"></span>a  <span class=\"_ _291\"></span>oppkj\u00f8pt virksomhet,<span class=\"_ _8\"></span> se note <span class=\"_ _8\"></span>18.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-97-4": {
   "value": "Note 11 L\u00f8nnskostnader P     Regnskapsprinsipper L\u00f8nn omfatter alle typer godtgj\u00f8relser til egne ansatte i konsernet og kostnadsf\u00f8res n\u00e5r den opptjenes. Ordin\u00e6r l\u00f8nn kan v\u00e6re b\u00e5de fastl\u00f8nn og timebasert l\u00f8nn og opptjenes og utbetales l\u00f8pende. Feriel\u00f8nn opptjenes p\u00e5 basis av ordin\u00e6r l\u00f8nn og utbetales normalt i feriem\u00e5nedene  etterf\u00f8lgende \u00e5r. Eventuelle bonuser opptjenes og beregnes p\u00e5 bakgrunn av ulike resultatm\u00e5l, og utbetales etterskuddsvis. Arbeidsgiveravgift beregnes og kostnadsf\u00f8res for alle l\u00f8nnsrelaterte kostnader og betales normalt etterskuddsvis annenhver m\u00e5ned. Pensjoner opptjenes i henhold til egne regler, se note 12. \u00d8vrige l\u00f8nnskostnader omfatter i hovedsak godtgj\u00f8relse til styret, og opptjenes l\u00f8pende ut fra egne avtaler godkjent av generalforsamlingen.B     B\u00e6rekraftselement Orkla \u00f8nsker \u00e5 v\u00e6re en attraktiv arbeidsgiver med gode arbeidsforhold og rettferdige og konkurransedyktige betingelser for alle ansatte. L\u00f8nnsfastsettelsen skjer lokalt basert p\u00e5 konsernets overordnede retningslinjer og ved hjelp av eksterne verkt\u00f8y for benchmarking  av l\u00f8nn og betingelser. Alle heltidsansatte skal som et minimum, motta l\u00f8nn og tilleggsgoder  som er tilstrekkelige til \u00e5 dekke deres grunnleggende behov.Bel\u00f8p i mill. NOK 2022 2021L\u00f8nn (7 832) (7 279)Arbeidsgiveravgift (1 328) (1 266)1Pensjonskostnader(553) (526)\u00d8vrige godtgj\u00f8relser mv. (47) (52)L\u00f8nnskostnader (9 760) (9 123)Gjennomsnittlig antall \u00e5rsverk 20 098 20 0741  Pensjonskostnader er n\u00e6rmere omtalt i note 12.Godtgj\u00f8relse til ledende ansatte Orklas ledergruppe har hatt f\u00f8lgende opptjening av godtgj\u00f8relse i l\u00f8pet av \u00e5ret: 2022Utbetalt bonus  Total utbetalt  Tildelt  Opptjent  Utbetalt l\u00f8nn og  og andre  l\u00f8nn og  Opptjent  langtids - pensjons- Sum opptjent  Bel\u00f8p i 1 000 NOKferiepengergodtgj\u00f8relsergodtgj\u00f8relser\u00e5rsbonusinsentiv (LTI)kostnadog tildelt1Godtgj\u00f8relse til konsernsjef7 882 171 8 053 0 0 1 988 1 988Godtgj\u00f8relse til \u00f8vrige medlemmer i Orklas ledergruppe 23 824 9 948 33 772 3 103 4 560 5 583 13 2461  Konsernsjef Nils K. Selte tiltr\u00e5dte 11. april 2022.2021Utbetalt bonus  Total utbetalt  Tildelt  Opptjent  Utbetalt l\u00f8nn og  og andre  l\u00f8nn og  Opptjent  langtids - pensjons- Sum opptjent  Bel\u00f8p i 1 000 NOKferiepengergodtgj\u00f8relsergodtgj\u00f8relser\u00e5rsbonusinsentiv (LTI)kostnadog tildeltGodtgj\u00f8relse til konsernsjef 8 504 3 870 12 374 2 999 2 451 1 757 7 207Godtgj\u00f8relse til \u00f8vrige medlemmer i Orklas ledergruppe 27 264 16 639 43 903 9 764 7 760 5 932 23 456Orklas ledergruppe har til sammen 680.692 aksjeopsjoner i Orkla ASA  pr. 31. desember 2022. Det er ikke tildelt aksjeopsjoner til konsernsjefen siden han ble ansatt i 2022. Informasjon om opsjonsordningen er gitt i avsnittet \u00abAksjebaserte insentivordninger\u00bb i denne noten.Det er betalt ut en total kompensasjon p\u00e5 total 21,3 mill. kroner til tidligere konsernsjef Jaan Ivar Semlitsch, hvorav 5,1 mill. kroner vedr\u00f8rer endelig oppgj\u00f8r av opptjente pensjonsrettigheter knyttet til pensjonsordning for l\u00f8nn over 12G. Til \u00f8vrige medlemmer i Orklas ledergruppe som har sluttet i Orklakonsernet i 2022, er det betalt ut en total kompensasjon p\u00e5 8,2 mill. kroner. I 2021 ble det tilsvarende utbetalt 18,1 mill. kroner. Godtgj\u00f8relse til ledende ansatte og styremedlemmer er ytterligere redegjort for i \u00abL\u00f8nn og godtgj\u00f8relser for ledende personer\u00bb p\u00e5 side 58 i denne rapporten.Aksjebaserte insentivordninger Opsjonsordning Orkla innf\u00f8rte i 2020 en langtidsinsentivordning (LTI-ordning) basert p\u00e5 aksjeopsjoner til erstatning for den tidligere kontantbaserte LTI-ordningen. Tildeling av opsjoner etter denne ordningen vil skje \u00e9n gang pr. \u00e5r og det er foretatt tildeling i 2021 og 2022. I \u00abL\u00f8nn og godtgj\u00f8relser for ledende personer\u00bb p\u00e5 side 58 gis det ytterligere informasjon knyttet til kriterier for tildeling samt tildeling til ledende ansatte. Den \u00e5rlige tildelingen vil skje med basis i aksjekurs dagen etter general-forsamling. Den samlede opsjonstildelingen for \u00e5ret kan ut\u00f8ves med 20 % etter ett \u00e5r (transje 1), nye 20 % etter to \u00e5r (transje 2), og de resterende 60 % etter tre \u00e5r (transje 3). For Orklas ledergruppe kan imidlertid ikke noen opsjoner ut\u00f8ves f\u00f8r etter tre \u00e5r (som transje 3). Siste ut\u00f8velse kan senest skje fem \u00e5r etter tildeling. Innl\u00f8sningskurs settes til markedskurs p\u00e5 tildelingstidspunktet med en \u00f8king p\u00e5 3 % p.a. i opptjeningsperioden. Innl\u00f8sningskursen justeres for utbytte. Ved eventuell fratredelse bortfaller alle opsjoner som ikke er ut\u00f8vd.Oversikt over utvikling av utest\u00e5ende opsjoner 2022 2021Antall AntallUtest\u00e5ende opsjoner 1.1. 3 854 529 0Tildelinger 2 980 120 3 957 529Innl\u00f8sninger 0 0Termineringer (355 838) (103 000)Utest\u00e5ende opsjoner 31.12. 6 478 811 3 854 529Herav innl\u00f8sbare opsjoner 31.12. 604 429 0Beregning av opsjonsverdi Opsjonsverdi beregnes i henhold til Black-Scholes modellen. I tabellen under fremg\u00e5r hvilke forutsetninger som er lagt til grunn. Innl\u00f8sningskurs ved ut\u00f8velse skal justeres for utbetalt utbytte frem til ut\u00f8velse. 2022    2021Transje 1 Transje 2 Transje 3 Transje 1 Transje 2 Transje 3Antall opsjoner 506 396 506 396 1 938 325 604 429 604 429 2 318 836Forventet tid til ut\u00f8velse (\u00e5r) 2 3 4 1 2 3Risikofri rente (%) 2,68 2,68 2,68 0,51 0,75 0,93Volatilitet (%) 20,45 20,45 20,45 19,11 23,12 22,57Innl\u00f8sningskurs ved tildeling (NOK) 75,18 75,18 75,18 82,06 82,06 82,06Innl\u00f8sningskurs ved f\u00f8rste mulige ut\u00f8velse  77,44 79,76 82,15 81,52 84,06 86,67ekskl. fremtidig utbyttejustering (NOK)Veid gjennomsnittlig gjenv\u00e6rende forventet tid til ut\u00f8velse for utest\u00e5ende opsjoner pr. 31. desember 2022 er 2,9 \u00e5r.Opsjonenes p\u00e5virkning p\u00e5 regnskapet Bel\u00f8p i mill. NOK 2022 2021Opptjening av opsjoner 32 13Endring avsetning arbeidsgiveravgift (0,3) 0,3Netto opsjonskostnader 32 13Gjeld (arbeidsgiveravgift) 0 0,3Kontantbasert LTI-ordning (ordning frem til 2020) Utbetaling fra LTI-ordningen i 2022 er i henhold til den tidligere kontant-baserte ordningen. Tildeling til deltagerne i den tidligere ordningen ble gjort siste gang i mai 2020, og utbetaling skjer med 1/3 etter 24 m\u00e5neder, 1/3 etter 36 m\u00e5neder og 1/3 etter 48 m\u00e5neder. Tildelt bel\u00f8p reguleres med utviklingen i Orklas aksjekurs fra dagen etter generalforsamling og frem til utbetaling.Aksjer med rabatt til ansatte Konsernet har i flere \u00e5r gjennomf\u00f8rt en ordning hvor de ansatte f\u00e5r anledning til \u00e5 kj\u00f8pe et begrenset antall aksjer med en rabatt i forhold til b\u00f8rskurs. For 2022 ble det tilbudt tre ulike kj\u00f8psalternativer: 30.000, 15.000 og 10.000 NOK (bel\u00f8p f\u00f8r rabatt). Rabatten var 15 % i forhold til b\u00f8rskurs i 2022. Bindingstiden for kj\u00f8pte aksjer er tre \u00e5r. Kostnadene for aksjespareordningen i 2022 var ca. 8 mill. kroner.P     Regnskapsprinsipper Opsjoner til ledende ansatte verdsettes basert p\u00e5 opsjonens virkelige verdi p\u00e5 tildelingstidspunktet. Ved verdsettelse benyttes Black-Scholes modellen. Kostnaden ved opsjonen periodiseres over den periode de ansatte opptjener rett til \u00e5 motta opsjonene. Opsjonskostnadene kostnadsf\u00f8res som l\u00f8nn med motpost i egenkapitalen. Arbeidsgiveravgift p\u00e5 aksjeopsjonsordninger relatert til differansen mellom utstedelseskurs og markedspris p\u00e5 aksjen ved \u00e5rets slutt, er avsatt i forhold til hva som er opptjent.Salg av aksjer til ansatte til under markedsverdi regnskapsf\u00f8res ved at differansen mellom  markedsverdi p\u00e5 aksjene og kj\u00f8pspris blir l\u00f8nnskostnad.Orkla har tidligere hatt en LTI-ordning hvor siste tildeling skjedde p\u00e5 generalforsamlingen i 2020. Kostnadene knyttet til ordningen kostnadsf\u00f8res over opptjeningstiden. Note 12 Pensjoner P     Regnskapsprinsipper I en innskuddsbasert pensjonsplan har foretaket ansvaret for \u00e5 yte et avtalt tilskudd til den ansattes pensjonsbeholdning. Den fremtidige pensjonen er avhengig av bidragenes st\u00f8rrelse og avkastningen p\u00e5 pensjonssparingen. N\u00e5r innskuddene er betalt gjenst\u00e5r ingen ytterligere  betalingsforpliktelser knyttet til innskuddspensjonen, og det foreligger ingen forpliktelse \u00e5  balansef\u00f8re. Pensjonskostnaden for innskuddsplaner vil v\u00e6re lik periodens innskudd til de ansattes pensjonssparing.I en ytelsesbasert pensjonsplan har foretaket gitt de ansatte et l\u00f8fte om et fremtidig pensjons-niv\u00e5, normalt angitt i prosent av sluttl\u00f8nn ved pensjonstidspunktet. Foretaket har ansvaret for st\u00f8rrelsen p\u00e5 den fremtidige pensjonsytelsen, og den \u00f8konomiske verdien av denne forpliktelsen m\u00e5 resultat- og balansef\u00f8res.Den p\u00e5l\u00f8pte forpliktelsen beregnes etter en line\u00e6r opptjeningsmodell, og m\u00e5les som n\u00e5verdien av de estimerte fremtidige pensjonsutbetalinger som er opptjent p\u00e5 balansedagen. Den balansef\u00f8rte nettoforpliktelsen utgj\u00f8r summen av p\u00e5l\u00f8pt pensjonsforpliktelse minus virkelig verdi av eventuelle tilknyttede pensjonsmidler.Endringer i forpliktelsen for ytelsesplaner som skyldes endringer i pensjonsplaner, resultatf\u00f8res i sin helhet for de endringene som gir en eventuell umiddelbar fripoliserett. Estimatavvik f\u00f8res mot egenkapitalen gjennom totalresultatet i perioden de oppst\u00e5r. Diskonteringseffekten av pensjons forpliktelsen og forventet avkastning p\u00e5 pensjonsmidler presenteres netto under \u00abAndre finanskostnader\u00bb i resultatregnskapet.Innskuddsplaner De fleste ansatte i Orklakonsernet er tilknyttet pensjonsordninger definert som innskuddsplaner. Innskuddsplaner omfatter ogs\u00e5 pensjonsordninger som er felles for flere selskaper, og der pensjonspremien fastsettes uavhengig av demografisk profil i det enkelte selskap (flerforetaksplan). Orkla har innskuddssatser for selskapene i Norge som er tilpasset de forskriftssatte rammene for innskuddssatser for private tjenestepensjonsordninger. Ytelsesplaner Konsernet har noen pensjonsordninger klassifisert som fondsbaserte ytelsesplaner og noen ytelsesplaner som dekkes over selskapenes drift. Konsernets ytelsesplaner finnes i stor grad i Sverige og Norge. Disse landene st\u00e5r for henholdsvis ca. 57 % og 42 % av konsernets netto bokf\u00f8rte pensjonsforpliktelser. Sverige Pensjonsplanene i Sverige er \u00abnettoordninger\u00bb, som ikke knytter konsernets forpliktelser til endringer i den svenske sosialtrygden. Ordningene er i hovedsak bestemt av tariffavtaler. De blir ikke fondert, men avsatt i selskapenes balanse. For sikring av opptjente pensjonsrettigheter har selskapene tegnet en kredittforsikring i forsikringsselskapet PRI Pensionsgaranti, som registrerer og beregner selskapenes pensjonsforpliktelser. Det er tariffestet at alle som er f\u00f8dt i 1979 eller senere, skal omfattes av en innskuddsordning, slik at omfanget av de ytelsesbaserte pensjonsplanene etter hvert reduseres. Det finnes ogs\u00e5 noen pensjonsordninger, i hovedsak knyttet til ledende ansatte, finansiert gjennom kapitalforsikringer. Disse rapporteres brutto i regnskapet.Det er hensyntatt l\u00f8nnsskatt p\u00e5 pensjonsforpliktelsene i Sverige.Norge Netto pensjonsforpliktelser i Norge best\u00e5r i hovedsak av usikrede pensjonsordninger for tidligere n\u00f8kkelpersoner, f\u00f8rtidspensjonsordninger for Orklas ledergruppe og et f\u00e5tall andre n\u00f8kkelpersoner samt bokf\u00f8rte forpliktelser knyttet til innskuddsbasert ordning for ansatte med l\u00f8nn over 12G.Pensjonsordningen for ansatte i Norge med l\u00f8nn over 12G har karakter av en innskuddsbasert ordning, men blir i samsvar med IFRS behandlet som en ytelsesordning. Pr. 31. desember rapporteres de faktiske innskudd og renter som p\u00e5l\u00f8per i ordningen.AFP-ordningen er en flerforetaks ytelsesbasert pensjonsordning, men f\u00f8res som en innskuddsordning i tr\u00e5d med retningslinjer fra Finansdepartementet. Foretak som deltar i AFP-ordningen, er solidarisk ansvarlig for to tredeler av pensjonen som skal utbetales. Majoriteten av Orklas selskaper i Norge er tilknyttet AFP-ordningen. Premien for AFP har i 2022 v\u00e6rt 2,6 % av samlede l\u00f8nnsutbetalinger mellom 1 og 7,1 ganger gjennomsnittlig grunnbel\u00f8p (G).Forutsetninger ytelsesplaner Diskonteringsrenten i Norge blir fastsatt med utgangspunkt i obligasjoner med fortrinnsrett (OMF). Norsk Regnskapsstiftelse legger til grunn at OMF-markedet representerer et tilstrekkelig dypt marked til \u00e5 kunne brukes ved beregning av diskonteringsrenten. Orkla har valgt diskonteringsrente ut fra gjennomsnittlig l\u00f8petid p\u00e5 pensjonene i hvert selskap og i hver pensjonsordning. Der l\u00f8petiden er lenger enn 15 \u00e5r, er OMF-rentekurven ekstrapolert med utgangspunkt i swaprenten. Diskonteringsrenten er tilpasset renteniv\u00e5et i de enkelte land. I Norge varierer diskonteringsrenten mellom 3,4 % og 3,8 %, avhengig av l\u00f8petid p\u00e5 den enkelte pensjonsplan.Diskonteringsrenten i Sverige tar utgangspunkt i svenske bostads-obligationer og er \u00f8kt til 4,0 % for 2022, mot 1,7 % i 2021. I tr\u00e5d med det h\u00f8yere renteniv\u00e5et er ogs\u00e5 anslaget for forventet inflasjon \u00f8kt noe, fra 2,0 % til 2,1 % og forventet l\u00f8nnsvekst \u00f8kt fra 2,7 % til 2,8 %. Endringene vil samlet gi lavere forpliktelser med effekt over totalresultatet.Parametere som l\u00f8nns- og G-vekst samt inflasjon er fastsatt i tr\u00e5d med anbefalinger i de enkelte land.D\u00f8delighetsestimat er basert p\u00e5 mest mulig oppdaterte d\u00f8delighetstabeller for de ulike landene. For Norge er det K2013 som tillempes, i Sverige er tabellene oppdatert fra DUS14 til DUS21 og i Storbritannia har man brukt sist oppdaterte versjonen av d\u00f8delighetstabell, CMI_2019. Estimatavvikene f\u00f8res i totalresultatet og er i hovedsak knyttet til endringer i de \u00f8konomiske forutsetningene.Sensitivitetsanalyser Det er utf\u00f8rt sensitivitetsanalyser for beregningene i Norge og Sverige, i hovedsak basert p\u00e5 samme data, populasjon og metodikk som ligger til grunn for beregningene av den totale p\u00e5l\u00f8pte pensjonsforpliktelsen i Norge og Sverige. For Norge viser en \u00f8kning av diskonteringsrenten med 0,5 %-poeng en reduksjon i p\u00e5l\u00f8pt forpliktelse med 3,5 %. En reduksjon av diskonteringsrenten med 0,5 %-poeng viser en \u00f8kning i p\u00e5l\u00f8pt forpliktelse med 3,7 %. For Sverige viser en \u00f8kning av diskonteringsrenten med 0,5 %-poeng en reduksjon i p\u00e5l\u00f8pt forpliktelse med 7,0 %. En reduksjon av diskonteringsrenten med 0,5 %-poeng viser en \u00f8kning i p\u00e5l\u00f8pt forpliktelse med 7,9 %.Pensjonsmidler Pensjonsavtaler med pensjonsmidler finnes n\u00e5 i det alt vesentlige i Storbritannia. Pensjonsmidlene er i all hovedsak investert i obligasjoner og noe i aksjer. Estimert avkastning vil variere basert p\u00e5 sammensetningen av de ulike aktiva klassene. Sammensetning av pensjonsmidler fremkommer i egen tabell i denne noten. Forventede innbetalinger av pensjonsmidler i 2023 er 1,8 mill. kroner.E     Estimatusikkerhet Ytelsespensjoner beregnes ut fra et sett valgte \u00f8konomiske og aktuarielle forutsetninger.  Endringer i parametere som diskonteringsrente, fremtidig l\u00f8nnsregulering etc. vil kunne gi til dels store utslag i beregnet pensjonsforpliktelse. P\u00e5 samme m\u00e5te vil endringer i valgte forutsetninger for avkastning p\u00e5 pensjonsmidler kunne p\u00e5virke pensjonsmidlenes st\u00f8rrelse. En rimelig forventet endring i sentrale forutsetninger vil ikke v\u00e6re vesentlig for konsernet. Endringene i disse parameterne vil i hovedsak bli rapportert i totalresultatet. Orkla har fastsatt parametere i tr\u00e5d med anbefalinger i de enkelte land.                  Norge            Sverige2022 2021 2022 2021Diskonteringsrente 3,4\u20133,8 % 1,95\u20131,97 % 4,0 % 1,7 %Fremtidig l\u00f8nnsregulering 3,5 % 2,5 % 2,8 % 2,7 %1G-regulering3,5 % 2,5 % 2,8 % 2,7 %Pensjonsregulering 1,7 % 1,0 % 2,1 % 2,0 %Frivillig avgang/turnover 0\u20135 % 0\u20135 % 3,0 % 3,0 %Forventet gjennomsnittlig  gjenv\u00e6rende opptjeningstid (\u00e5r)5,35,811,211,71  1G er pr. 31. desember 2022 NOK 111.477.Sammensetning av netto pensjonskostnaderBel\u00f8p i mill. NOK 2022 2021Innskuddsplaner (521) (456)N\u00e5verdi av pensjonsopptjening  (33) (69)(inkl. arbeidsgiveravgift)1Oppgj\u00f8r pensjonsplaner(11) (5)Pensjonskostnader f\u00f8rt som l\u00f8nnskostnader (565) (530)2Rentekostnad av pensjonsforpliktelsen6 (64)Forventet avkastning p\u00e5 pensjonsmidler 7 3Pensjonskostnader f\u00f8rt som finanskostnader 13 (61)Netto pensjonskostnader (552) (591)1  Gjelder i hovedsak omstrukturering i Orkla ASA samt omdanning av pensjonsordning i  LG Harris og er presentert som \u00abAndre kostnader\u00bb.2  Den positive rentekostnaden skyldes i all hovedsak den negative avkastningen p\u00e5 l\u00f8nn over 12G ordningene i de norske selskapene, hvilket rapporteres som positiv rente i de ber\u00f8rte selskapene.Sammensetning av netto pensjonsforpliktelser pr. 31.12. Bel\u00f8p i mill. NOK 2022 2021Brutto pensjonsforpliktelser fondsbaserte ordninger (437) (616)Pensjonsmidler (virkelig verdi) 437 616Faktisk netto pensjonsforpliktelse 0 0Pensjonsforpliktelser som dekkes over drift (1 832) (2 408)Balansef\u00f8rte netto pensjonsforpliktelser (1 832) (2 408)Balansef\u00f8rte pensjonsforpliktelser (1 868) (2 447)Balansef\u00f8rte pensjonsmidler 36 39Endring i brutto pensjonsforpliktelser i l\u00f8pet av \u00e5retBel\u00f8p i mill. NOK 2022 2021Brutto pensjonsforpliktelser 1.1.  (3 024) (3 091)N\u00e5verdi av pensjonsopptjening  (33) (69)(inkl. arbeidsgiveravgift)Rentekostnad av forpliktelsene 6 (64)Estimatavvik f\u00f8rt mot totalresultatet 605 851Oppkj\u00f8p/salg av virksomhet- (107)2Avkortning/oppgj\u00f8r pensjonsplaner(3) (3)Utbetalinger i l\u00f8pet av \u00e5ret 140 115Valutaeffekt 40 110Brutto pensjonsforpliktelser 31.12. (2 269) (3 024)1  Gjelder pensjon i selskapet Hans Kaspar, oppkj\u00f8pt i 2021 (se note 5).2  Gjelder i hovedsak kostnader knyttet til omdanning av pensjonsordningen i LG Harris.Endring i pensjonsmidler i l\u00f8pet av \u00e5retBel\u00f8p i mill. NOK 2022 2021Pensjonsmidler (virkelig verdi) 1.1.  616 547Forventet avkastning pensjonsmidler 7 3Avkastningsavvik f\u00f8rt mot totalresultatet (125) (13)1Oppkj\u00f8p/salg virksomhet- 982Avkortning/oppgj\u00f8r pensjonsordning- (2)Inn- og utbetaling i l\u00f8pet av \u00e5ret (29) (22)Valutaeffekt 10 7Effekt av \u00f8vre grense pensjonsmidler (asset ceiling) (42) (2)Pensjonsmidler (virkelig verdi) 31.12. 437 616Sammensetning av pensjonsmidler (virkelig verdi) pr. 31.12.2022 2021Likvide midler og pengemarkedsplasseringer 7 % 8 %Obligasjoner 61 % 73 %Aksjer 13 % 10 %Fast eiendom 19 % 9 %Sum pensjonsmidler 100 % 100 %Oversikt over netto pensjonsforpliktelser og avvik de fire siste \u00e5rBel\u00f8p i mill. NOK 2022 2021 2020 2019Brutto pensjonsforpliktelser (2 269) (3 024) (3 091) (2 763)Pensjonsmidler 437 616 547 437Netto pensjonsforpliktelser (1 832) (2 408) (2 544) (2 326)Endring estimat- og planavvik i brutto pensjonsforpliktelser 605 85 (143) (319)Endring avkastningsavvik i pensjonsmidler (125) (13) 97 50Note 13 Andre driftskostnader ",
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   "value": "P     Regnskapsprinsipper L\u00f8nn omfatter alle typer godtgj\u00f8relser til egne ansatte i konsernet og kostnadsf\u00f8res n\u00e5r den opptjenes. Ordin\u00e6r l\u00f8nn kan v\u00e6re b\u00e5de fastl\u00f8nn og timebasert l\u00f8nn og opptjenes og utbetales l\u00f8pende. Feriel\u00f8nn opptjenes p\u00e5 basis av ordin\u00e6r l\u00f8nn og utbetales normalt i feriem\u00e5nedene  etterf\u00f8lgende \u00e5r. Eventuelle bonuser opptjenes og beregnes p\u00e5 bakgrunn av ulike resultatm\u00e5l, og utbetales etterskuddsvis. Arbeidsgiveravgift beregnes og kostnadsf\u00f8res for alle l\u00f8nnsrelaterte kostnader og betales normalt etterskuddsvis annenhver m\u00e5ned. Pensjoner opptjenes i henhold til egne regler, se note 12. \u00d8vrige l\u00f8nnskostnader omfatter i hovedsak godtgj\u00f8relse til styret, og opptjenes l\u00f8pende ut fra egne avtaler godkjent av generalforsamlingen.P     Regnskapsprinsipper Opsjoner til ledende ansatte verdsettes basert p\u00e5 opsjonens virkelige verdi p\u00e5 tildelingstidspunktet. Ved verdsettelse benyttes Black-Scholes modellen. Kostnaden ved opsjonen periodiseres over den periode de ansatte opptjener rett til \u00e5 motta opsjonene. Opsjonskostnadene kostnadsf\u00f8res som l\u00f8nn med motpost i egenkapitalen. Arbeidsgiveravgift p\u00e5 aksjeopsjonsordninger relatert til differansen mellom utstedelseskurs og markedspris p\u00e5 aksjen ved \u00e5rets slutt, er avsatt i forhold til hva som er opptjent.Salg av aksjer til ansatte til under markedsverdi regnskapsf\u00f8res ved at differansen mellom  markedsverdi p\u00e5 aksjene og kj\u00f8pspris blir l\u00f8nnskostnad.Orkla har tidligere hatt en LTI-ordning hvor siste tildeling skjedde p\u00e5 generalforsamlingen i 2020. Kostnadene knyttet til ordningen kostnadsf\u00f8res over opptjeningstiden. P     Regnskapsprinsipper I en innskuddsbasert pensjonsplan har foretaket ansvaret for \u00e5 yte et avtalt tilskudd til den ansattes pensjonsbeholdning. Den fremtidige pensjonen er avhengig av bidragenes st\u00f8rrelse og avkastningen p\u00e5 pensjonssparingen. N\u00e5r innskuddene er betalt gjenst\u00e5r ingen ytterligere  betalingsforpliktelser knyttet til innskuddspensjonen, og det foreligger ingen forpliktelse \u00e5  balansef\u00f8re. Pensjonskostnaden for innskuddsplaner vil v\u00e6re lik periodens innskudd til de ansattes pensjonssparing.I en ytelsesbasert pensjonsplan har foretaket gitt de ansatte et l\u00f8fte om et fremtidig pensjons-niv\u00e5, normalt angitt i prosent av sluttl\u00f8nn ved pensjonstidspunktet. Foretaket har ansvaret for st\u00f8rrelsen p\u00e5 den fremtidige pensjonsytelsen, og den \u00f8konomiske verdien av denne forpliktelsen m\u00e5 resultat- og balansef\u00f8res.Den p\u00e5l\u00f8pte forpliktelsen beregnes etter en line\u00e6r opptjeningsmodell, og m\u00e5les som n\u00e5verdien av de estimerte fremtidige pensjonsutbetalinger som er opptjent p\u00e5 balansedagen. Den balansef\u00f8rte nettoforpliktelsen utgj\u00f8r summen av p\u00e5l\u00f8pt pensjonsforpliktelse minus virkelig verdi av eventuelle tilknyttede pensjonsmidler.Endringer i forpliktelsen for ytelsesplaner som skyldes endringer i pensjonsplaner, resultatf\u00f8res i sin helhet for de endringene som gir en eventuell umiddelbar fripoliserett. Estimatavvik f\u00f8res mot egenkapitalen gjennom totalresultatet i perioden de oppst\u00e5r. Diskonteringseffekten av pensjons forpliktelsen og forventet avkastning p\u00e5 pensjonsmidler presenteres netto under \u00abAndre finanskostnader\u00bb i resultatregnskapet.",
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   "value": "Godtgj\u00f8relse til ledende ansatte Orklas ledergruppe har hatt f\u00f8lgende opptjening av godtgj\u00f8relse i l\u00f8pet av \u00e5ret: 2022Utbetalt bonus  Total utbetalt  Tildelt  Opptjent  Utbetalt l\u00f8nn og  og andre  l\u00f8nn og  Opptjent  langtids - pensjons- Sum opptjent  Bel\u00f8p i 1 000 NOKferiepengergodtgj\u00f8relsergodtgj\u00f8relser\u00e5rsbonusinsentiv (LTI)kostnadog tildelt1Godtgj\u00f8relse til konsernsjef7 882 171 8 053 0 0 1 988 1 988Godtgj\u00f8relse til \u00f8vrige medlemmer i Orklas ledergruppe 23 824 9 948 33 772 3 103 4 560 5 583 13 2461  Konsernsjef Nils K. Selte tiltr\u00e5dte 11. april 2022.2021Utbetalt bonus  Total utbetalt  Tildelt  Opptjent  Utbetalt l\u00f8nn og  og andre  l\u00f8nn og  Opptjent  langtids - pensjons- Sum opptjent  Bel\u00f8p i 1 000 NOKferiepengergodtgj\u00f8relsergodtgj\u00f8relser\u00e5rsbonusinsentiv (LTI)kostnadog tildeltGodtgj\u00f8relse til konsernsjef 8 504 3 870 12 374 2 999 2 451 1 757 7 207Godtgj\u00f8relse til \u00f8vrige medlemmer i Orklas ledergruppe 27 264 16 639 43 903 9 764 7 760 5 932 23 456Orklas ledergruppe har til sammen 680.692 aksjeopsjoner i Orkla ASA  pr. 31. desember 2022. Det er ikke tildelt aksjeopsjoner til konsernsjefen siden han ble ansatt i 2022. Informasjon om opsjonsordningen er gitt i avsnittet \u00abAksjebaserte insentivordninger\u00bb i denne noten.Det er betalt ut en total kompensasjon p\u00e5 total 21,3 mill. kroner til tidligere konsernsjef Jaan Ivar Semlitsch, hvorav 5,1 mill. kroner vedr\u00f8rer endelig oppgj\u00f8r av opptjente pensjonsrettigheter knyttet til pensjonsordning for l\u00f8nn over 12G. Til \u00f8vrige medlemmer i Orklas ledergruppe som har sluttet i Orklakonsernet i 2022, er det betalt ut en total kompensasjon p\u00e5 8,2 mill. kroner. I 2021 ble det tilsvarende utbetalt 18,1 mill. kroner. Godtgj\u00f8relse til ledende ansatte og styremedlemmer er ytterligere redegjort for i \u00abL\u00f8nn og godtgj\u00f8relser for ledende personer\u00bb p\u00e5 side 58 i denne rapporten.Aksjebaserte insentivordninger Opsjonsordning Orkla innf\u00f8rte i 2020 en langtidsinsentivordning (LTI-ordning) basert p\u00e5 aksjeopsjoner til erstatning for den tidligere kontantbaserte LTI-ordningen. Tildeling av opsjoner etter denne ordningen vil skje \u00e9n gang pr. \u00e5r og det er foretatt tildeling i 2021 og 2022. I \u00abL\u00f8nn og godtgj\u00f8relser for ledende personer\u00bb p\u00e5 side 58 gis det ytterligere informasjon knyttet til kriterier for tildeling samt tildeling til ledende ansatte. Den \u00e5rlige tildelingen vil skje med basis i aksjekurs dagen etter general-forsamling. Den samlede opsjonstildelingen for \u00e5ret kan ut\u00f8ves med 20 % etter ett \u00e5r (transje 1), nye 20 % etter to \u00e5r (transje 2), og de resterende 60 % etter tre \u00e5r (transje 3). For Orklas ledergruppe kan imidlertid ikke noen opsjoner ut\u00f8ves f\u00f8r etter tre \u00e5r (som transje 3). Siste ut\u00f8velse kan senest skje fem \u00e5r etter tildeling. Innl\u00f8sningskurs settes til markedskurs p\u00e5 tildelingstidspunktet med en \u00f8king p\u00e5 3 % p.a. i opptjeningsperioden. Innl\u00f8sningskursen justeres for utbytte. Ved eventuell fratredelse bortfaller alle opsjoner som ikke er ut\u00f8vd.Oversikt over utvikling av utest\u00e5ende opsjoner 2022 2021Antall AntallUtest\u00e5ende opsjoner 1.1. 3 854 529 0Tildelinger 2 980 120 3 957 529Innl\u00f8sninger 0 0Termineringer (355 838) (103 000)Utest\u00e5ende opsjoner 31.12. 6 478 811 3 854 529Herav innl\u00f8sbare opsjoner 31.12. 604 429 0Beregning av opsjonsverdi Opsjonsverdi beregnes i henhold til Black-Scholes modellen. I tabellen under fremg\u00e5r hvilke forutsetninger som er lagt til grunn. Innl\u00f8sningskurs ved ut\u00f8velse skal justeres for utbetalt utbytte frem til ut\u00f8velse. 2022    2021Transje 1 Transje 2 Transje 3 Transje 1 Transje 2 Transje 3Antall opsjoner 506 396 506 396 1 938 325 604 429 604 429 2 318 836Forventet tid til ut\u00f8velse (\u00e5r) 2 3 4 1 2 3Risikofri rente (%) 2,68 2,68 2,68 0,51 0,75 0,93Volatilitet (%) 20,45 20,45 20,45 19,11 23,12 22,57Innl\u00f8sningskurs ved tildeling (NOK) 75,18 75,18 75,18 82,06 82,06 82,06Innl\u00f8sningskurs ved f\u00f8rste mulige ut\u00f8velse  77,44 79,76 82,15 81,52 84,06 86,67ekskl. fremtidig utbyttejustering (NOK)Veid gjennomsnittlig gjenv\u00e6rende forventet tid til ut\u00f8velse for utest\u00e5ende opsjoner pr. 31. desember 2022 er 2,9 \u00e5r.Opsjonenes p\u00e5virkning p\u00e5 regnskapet Bel\u00f8p i mill. NOK 2022 2021Opptjening av opsjoner 32 13Endring avsetning arbeidsgiveravgift (0,3) 0,3Netto opsjonskostnader 32 13Gjeld (arbeidsgiveravgift) 0 0,3Kontantbasert LTI-ordning (ordning frem til 2020) Utbetaling fra LTI-ordningen i 2022 er i henhold til den tidligere kontant-baserte ordningen. Tildeling til deltagerne i den tidligere ordningen ble gjort siste gang i mai 2020, og utbetaling skjer med 1/3 etter 24 m\u00e5neder, 1/3 etter 36 m\u00e5neder og 1/3 etter 48 m\u00e5neder. Tildelt bel\u00f8p reguleres med utviklingen i Orklas aksjekurs fra dagen etter generalforsamling og frem til utbetaling.Aksjer med rabatt til ansatte Konsernet har i flere \u00e5r gjennomf\u00f8rt en ordning hvor de ansatte f\u00e5r anledning til \u00e5 kj\u00f8pe et begrenset antall aksjer med en rabatt i forhold til b\u00f8rskurs. For 2022 ble det tilbudt tre ulike kj\u00f8psalternativer: 30.000, 15.000 og 10.000 NOK (bel\u00f8p f\u00f8r rabatt). Rabatten var 15 % i forhold til b\u00f8rskurs i 2022. Bindingstiden for kj\u00f8pte aksjer er tre \u00e5r. Kostnadene for aksjespareordningen i 2022 var ca. 8 mill. kroner.P     Regnskapsprinsipper Opsjoner til ledende ansatte verdsettes basert p\u00e5 opsjonens virkelige verdi p\u00e5 tildelingstidspunktet. Ved verdsettelse benyttes Black-Scholes modellen. Kostnaden ved opsjonen periodiseres over den periode de ansatte opptjener rett til \u00e5 motta opsjonene. Opsjonskostnadene kostnadsf\u00f8res som l\u00f8nn med motpost i egenkapitalen. Arbeidsgiveravgift p\u00e5 aksjeopsjonsordninger relatert til differansen mellom utstedelseskurs og markedspris p\u00e5 aksjen ved \u00e5rets slutt, er avsatt i forhold til hva som er opptjent.Salg av aksjer til ansatte til under markedsverdi regnskapsf\u00f8res ved at differansen mellom  markedsverdi p\u00e5 aksjene og kj\u00f8pspris blir l\u00f8nnskostnad.Orkla har tidligere hatt en LTI-ordning hvor siste tildeling skjedde p\u00e5 generalforsamlingen i 2020. Kostnadene knyttet til ordningen kostnadsf\u00f8res over opptjeningstiden. ",
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   "value": "Godtgj\u00f8relse til ledende ansatte Orklas ledergruppe har hatt f\u00f8lgende opptjening av godtgj\u00f8relse i l\u00f8pet av \u00e5ret: 2022Utbetalt bonus  Total utbetalt  Tildelt  Opptjent  Utbetalt l\u00f8nn og  og andre  l\u00f8nn og  Opptjent  langtids - pensjons- Sum opptjent  Bel\u00f8p i 1 000 NOKferiepengergodtgj\u00f8relsergodtgj\u00f8relser\u00e5rsbonusinsentiv (LTI)kostnadog tildelt1Godtgj\u00f8relse til konsernsjef7 882 171 8 053 0 0 1 988 1 988Godtgj\u00f8relse til \u00f8vrige medlemmer i Orklas ledergruppe 23 824 9 948 33 772 3 103 4 560 5 583 13 2461  Konsernsjef Nils K. Selte tiltr\u00e5dte 11. april 2022.2021Utbetalt bonus  Total utbetalt  Tildelt  Opptjent  Utbetalt l\u00f8nn og  og andre  l\u00f8nn og  Opptjent  langtids - pensjons- Sum opptjent  Bel\u00f8p i 1 000 NOKferiepengergodtgj\u00f8relsergodtgj\u00f8relser\u00e5rsbonusinsentiv (LTI)kostnadog tildeltGodtgj\u00f8relse til konsernsjef 8 504 3 870 12 374 2 999 2 451 1 757 7 207Godtgj\u00f8relse til \u00f8vrige medlemmer i Orklas ledergruppe 27 264 16 639 43 903 9 764 7 760 5 932 23 456Orklas ledergruppe har til sammen 680.692 aksjeopsjoner i Orkla ASA  pr. 31. desember 2022. Det er ikke tildelt aksjeopsjoner til konsernsjefen siden han ble ansatt i 2022. Informasjon om opsjonsordningen er gitt i avsnittet \u00abAksjebaserte insentivordninger\u00bb i denne noten.Det er betalt ut en total kompensasjon p\u00e5 total 21,3 mill. kroner til tidligere konsernsjef Jaan Ivar Semlitsch, hvorav 5,1 mill. kroner vedr\u00f8rer endelig oppgj\u00f8r av opptjente pensjonsrettigheter knyttet til pensjonsordning for l\u00f8nn over 12G. Til \u00f8vrige medlemmer i Orklas ledergruppe som har sluttet i Orklakonsernet i 2022, er det betalt ut en total kompensasjon p\u00e5 8,2 mill. kroner. I 2021 ble det tilsvarende utbetalt 18,1 mill. kroner. Godtgj\u00f8relse til ledende ansatte og styremedlemmer er ytterligere redegjort for i \u00abL\u00f8nn og godtgj\u00f8relser for ledende personer\u00bb p\u00e5 side 58 i denne rapporten.Aksjebaserte insentivordninger Opsjonsordning Orkla innf\u00f8rte i 2020 en langtidsinsentivordning (LTI-ordning) basert p\u00e5 aksjeopsjoner til erstatning for den tidligere kontantbaserte LTI-ordningen. Tildeling av opsjoner etter denne ordningen vil skje \u00e9n gang pr. \u00e5r og det er foretatt tildeling i 2021 og 2022. I \u00abL\u00f8nn og godtgj\u00f8relser for ledende personer\u00bb p\u00e5 side 58 gis det ytterligere informasjon knyttet til kriterier for tildeling samt tildeling til ledende ansatte. Den \u00e5rlige tildelingen vil skje med basis i aksjekurs dagen etter general-forsamling. Den samlede opsjonstildelingen for \u00e5ret kan ut\u00f8ves med 20 % etter ett \u00e5r (transje 1), nye 20 % etter to \u00e5r (transje 2), og de resterende 60 % etter tre \u00e5r (transje 3). For Orklas ledergruppe kan imidlertid ikke noen opsjoner ut\u00f8ves f\u00f8r etter tre \u00e5r (som transje 3). Siste ut\u00f8velse kan senest skje fem \u00e5r etter tildeling. Innl\u00f8sningskurs settes til markedskurs p\u00e5 tildelingstidspunktet med en \u00f8king p\u00e5 3 % p.a. i opptjeningsperioden. Innl\u00f8sningskursen justeres for utbytte. Ved eventuell fratredelse bortfaller alle opsjoner som ikke er ut\u00f8vd.Oversikt over utvikling av utest\u00e5ende opsjoner 2022 2021Antall AntallUtest\u00e5ende opsjoner 1.1. 3 854 529 0Tildelinger 2 980 120 3 957 529Innl\u00f8sninger 0 0Termineringer (355 838) (103 000)Utest\u00e5ende opsjoner 31.12. 6 478 811 3 854 529Herav innl\u00f8sbare opsjoner 31.12. 604 429 0Beregning av opsjonsverdi Opsjonsverdi beregnes i henhold til Black-Scholes modellen. I tabellen under fremg\u00e5r hvilke forutsetninger som er lagt til grunn. Innl\u00f8sningskurs ved ut\u00f8velse skal justeres for utbetalt utbytte frem til ut\u00f8velse. 2022    2021Transje 1 Transje 2 Transje 3 Transje 1 Transje 2 Transje 3Antall opsjoner 506 396 506 396 1 938 325 604 429 604 429 2 318 836Forventet tid til ut\u00f8velse (\u00e5r) 2 3 4 1 2 3Risikofri rente (%) 2,68 2,68 2,68 0,51 0,75 0,93Volatilitet (%) 20,45 20,45 20,45 19,11 23,12 22,57Innl\u00f8sningskurs ved tildeling (NOK) 75,18 75,18 75,18 82,06 82,06 82,06Innl\u00f8sningskurs ved f\u00f8rste mulige ut\u00f8velse  77,44 79,76 82,15 81,52 84,06 86,67ekskl. fremtidig utbyttejustering (NOK)Veid gjennomsnittlig gjenv\u00e6rende forventet tid til ut\u00f8velse for utest\u00e5ende opsjoner pr. 31. desember 2022 er 2,9 \u00e5r.Opsjonenes p\u00e5virkning p\u00e5 regnskapet Bel\u00f8p i mill. NOK 2022 2021Opptjening av opsjoner 32 13Endring avsetning arbeidsgiveravgift (0,3) 0,3Netto opsjonskostnader 32 13Gjeld (arbeidsgiveravgift) 0 0,3Kontantbasert LTI-ordning (ordning frem til 2020) Utbetaling fra LTI-ordningen i 2022 er i henhold til den tidligere kontant-baserte ordningen. Tildeling til deltagerne i den tidligere ordningen ble gjort siste gang i mai 2020, og utbetaling skjer med 1/3 etter 24 m\u00e5neder, 1/3 etter 36 m\u00e5neder og 1/3 etter 48 m\u00e5neder. Tildelt bel\u00f8p reguleres med utviklingen i Orklas aksjekurs fra dagen etter generalforsamling og frem til utbetaling.Aksjer med rabatt til ansatte Konsernet har i flere \u00e5r gjennomf\u00f8rt en ordning hvor de ansatte f\u00e5r anledning til \u00e5 kj\u00f8pe et begrenset antall aksjer med en rabatt i forhold til b\u00f8rskurs. For 2022 ble det tilbudt tre ulike kj\u00f8psalternativer: 30.000, 15.000 og 10.000 NOK (bel\u00f8p f\u00f8r rabatt). Rabatten var 15 % i forhold til b\u00f8rskurs i 2022. Bindingstiden for kj\u00f8pte aksjer er tre \u00e5r. Kostnadene for aksjespareordningen i 2022 var ca. 8 mill. kroner.P     Regnskapsprinsipper Opsjoner til ledende ansatte verdsettes basert p\u00e5 opsjonens virkelige verdi p\u00e5 tildelingstidspunktet. Ved verdsettelse benyttes Black-Scholes modellen. Kostnaden ved opsjonen periodiseres over den periode de ansatte opptjener rett til \u00e5 motta opsjonene. Opsjonskostnadene kostnadsf\u00f8res som l\u00f8nn med motpost i egenkapitalen. Arbeidsgiveravgift p\u00e5 aksjeopsjonsordninger relatert til differansen mellom utstedelseskurs og markedspris p\u00e5 aksjen ved \u00e5rets slutt, er avsatt i forhold til hva som er opptjent.Salg av aksjer til ansatte til under markedsverdi regnskapsf\u00f8res ved at differansen mellom  markedsverdi p\u00e5 aksjene og kj\u00f8pspris blir l\u00f8nnskostnad.Orkla har tidligere hatt en LTI-ordning hvor siste tildeling skjedde p\u00e5 generalforsamlingen i 2020. Kostnadene knyttet til ordningen kostnadsf\u00f8res over opptjeningstiden. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-109-9": {
   "value": "P     Regnskapsprinsipper Opsjoner til ledende ansatte verdsettes basert p\u00e5 opsjonens virkelige verdi p\u00e5 tildelingstidspunktet. Ved verdsettelse benyttes Black-Scholes modellen. Kostnaden ved opsjonen periodiseres over den periode de ansatte opptjener rett til \u00e5 motta opsjonene. Opsjonskostnadene kostnadsf\u00f8res som l\u00f8nn med motpost i egenkapitalen. Arbeidsgiveravgift p\u00e5 aksjeopsjonsordninger relatert til differansen mellom utstedelseskurs og markedspris p\u00e5 aksjen ved \u00e5rets slutt, er avsatt i forhold til hva som er opptjent.Salg av aksjer til ansatte til under markedsverdi regnskapsf\u00f8res ved at differansen mellom  markedsverdi p\u00e5 aksjene og kj\u00f8pspris blir l\u00f8nnskostnad.Orkla har tidligere hatt en LTI-ordning hvor siste tildeling skjedde p\u00e5 generalforsamlingen i 2020. Kostnadene knyttet til ordningen kostnadsf\u00f8res over opptjeningstiden. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-124-5": {
   "value": "De viktigste postene i \u00abAndre driftskostnader\u00bb er splittet opp nedenfor. Bel\u00f8p i mill. NOK 2022 2021Eksterne salgsfrakter (1 605) (1 314)Energikostnader (produksjon og oppvarming) (1 128) (759)Vannforbruk og avfallsh\u00e5ndtering (146) (124)Reklame (2 433) (2 009)Reparasjons- og vedlikeholdskostnader (766) (600)Konsulenter, r\u00e5dgivere og andre innleide tjenester (727) (686)Driftskostnader transportmidler (195) (138)Kortsiktig og variabel leasing (132) (102)Annet (2 963) (2 183)Sum andre driftskostnader (10 095) (7 915)Kostnader som inng\u00e5r i posten \u00abAnnet\u00bb er blant annet kostnader knyttet til IT, forsikring, reiser, kurs og konferanser. P     Regnskapsprinsipper Andre driftskostnader regnskapsf\u00f8res n\u00e5r de p\u00e5l\u00f8per og utgj\u00f8r kostnadsarter som ikke  klassifiseres p\u00e5 linjene for varekostnader, l\u00f8nnskostnader eller av- og nedskrivninger.B     B\u00e6rekraftselement Orkla har et m\u00e5l om 30 % reduksjon i energiforbruket for perioden 2014\u20132025. Erfaringer og beste praksis deles mellom selskaper og fabrikker og er et viktig tiltak for \u00e5 redusere energiforbruket. Forbruket reduseres gjennom effektiviseringsprosjekter og forbedring av produksjonsprosesser. Justert for oppkj\u00f8p av selskaper og \u00f8kt omsetning, er energiforbruket redusert med 37 % siden 2014.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-137-4": {
   "value": "Note 15 Renter og andre finansposter P     Regnskapsprinsipper Renteinntekter og rentekostnader p\u00e5 l\u00e5n og fordringer er beregnet etter effektiv rentemetode.  Renter knyttet til leieavtaler rapporteres som rentekostnader, mens beredskapsprovisjon  og kostnader ved l\u00e5neopptak rapporteres som \u00ab\u00d8vrige finanskostnader\u00bb. Finanselementet  i pensjonskostnadene inng\u00e5r i \u00abAndre finanskostnader\u00bb, og er beskrevet i note 12.  L\u00e5nekostnader for eiendom under oppf\u00f8ring balansef\u00f8res sammen med driftsmiddelet. Valutagevinst eller -tap som oppst\u00e5r fra operasjonelle eiendeler og gjeld, samt sikring av slike, rapporteres under driftsinntekter eller driftskostnader. Annen valutagevinst eller -tap  rapporteres netto i finansinntekter og finanskostnader. Valutagevinst eller -tap knyttet til nettoinvestering i utenlandsk virksomhet er omtalt i note 31.Renteinntekter og rentekostnaderBel\u00f8p i mill. NOK 2022 2021Renteinntekter 52 30Rentekostnader (379) (168)Balansef\u00f8rte rentekostnader 9 2Rentekostnader ekskl. leieavtaler (370) (166)Rentekostnader, leieavtaler (se note 21) (35) (30)Sum rentekostnader (405) (196)Renter, netto (353) (166)Finansinntekter og finanskostnaderBel\u00f8p i mill. NOK 2022 2021Netto valutagevinst 2 2\u00d8vrige finansinntekter 1 2Sum andre finansinntekter 3 41Renter pensjoner inklusiv sikring(23) (24)\u00d8vrige finanskostnader (40) (33)Sum andre finanskostnader (63) (57)Sum andre finansposter (60) (53)1  Inkluderer sikring av pensjonsordning for ansatte med l\u00f8nn over 12G.Avstemming mot kontantstr\u00f8mBel\u00f8p i mill. NOK 2022 2021Poster uten kontantstr\u00f8meffekt:Endring i avsatte renter o.l. 40 (10)Renter pensjoner eksklusiv sikring (13) 61Virkelig verdijustering f\u00f8rt som  (8) (9)renteinntekter/rentekostnaderVirkelig verdijustering f\u00f8rt som  (10) 5finansinntekter/finanskostnaderSum poster uten kontantstr\u00f8meffekt,  9 47se kontantstr\u00f8moppstilling",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-137-5": {
   "value": "Note 15 Renter og andre finansposter P     Regnskapsprinsipper Renteinntekter og rentekostnader p\u00e5 l\u00e5n og fordringer er beregnet etter effektiv rentemetode.  Renter knyttet til leieavtaler rapporteres som rentekostnader, mens beredskapsprovisjon  og kostnader ved l\u00e5neopptak rapporteres som \u00ab\u00d8vrige finanskostnader\u00bb. Finanselementet  i pensjonskostnadene inng\u00e5r i \u00abAndre finanskostnader\u00bb, og er beskrevet i note 12.  L\u00e5nekostnader for eiendom under oppf\u00f8ring balansef\u00f8res sammen med driftsmiddelet. Valutagevinst eller -tap som oppst\u00e5r fra operasjonelle eiendeler og gjeld, samt sikring av slike, rapporteres under driftsinntekter eller driftskostnader. Annen valutagevinst eller -tap  rapporteres netto i finansinntekter og finanskostnader. Valutagevinst eller -tap knyttet til nettoinvestering i utenlandsk virksomhet er omtalt i note 31.Renteinntekter og rentekostnaderBel\u00f8p i mill. NOK 2022 2021Renteinntekter 52 30Rentekostnader (379) (168)Balansef\u00f8rte rentekostnader 9 2Rentekostnader ekskl. leieavtaler (370) (166)Rentekostnader, leieavtaler (se note 21) (35) (30)Sum rentekostnader (405) (196)Renter, netto (353) (166)Finansinntekter og finanskostnaderBel\u00f8p i mill. NOK 2022 2021Netto valutagevinst 2 2\u00d8vrige finansinntekter 1 2Sum andre finansinntekter 3 41Renter pensjoner inklusiv sikring(23) (24)\u00d8vrige finanskostnader (40) (33)Sum andre finanskostnader (63) (57)Sum andre finansposter (60) (53)1  Inkluderer sikring av pensjonsordning for ansatte med l\u00f8nn over 12G.Avstemming mot kontantstr\u00f8mBel\u00f8p i mill. NOK 2022 2021Poster uten kontantstr\u00f8meffekt:Endring i avsatte renter o.l. 40 (10)Renter pensjoner eksklusiv sikring (13) 61Virkelig verdijustering f\u00f8rt som  (8) (9)renteinntekter/rentekostnaderVirkelig verdijustering f\u00f8rt som  (10) 5finansinntekter/finanskostnaderSum poster uten kontantstr\u00f8meffekt,  9 47se kontantstr\u00f8moppstilling",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-137-6": {
   "value": "Note 15 Renter og andre finansposter P     Regnskapsprinsipper Renteinntekter og rentekostnader p\u00e5 l\u00e5n og fordringer er beregnet etter effektiv rentemetode.  Renter knyttet til leieavtaler rapporteres som rentekostnader, mens beredskapsprovisjon  og kostnader ved l\u00e5neopptak rapporteres som \u00ab\u00d8vrige finanskostnader\u00bb. Finanselementet  i pensjonskostnadene inng\u00e5r i \u00abAndre finanskostnader\u00bb, og er beskrevet i note 12.  L\u00e5nekostnader for eiendom under oppf\u00f8ring balansef\u00f8res sammen med driftsmiddelet. Valutagevinst eller -tap som oppst\u00e5r fra operasjonelle eiendeler og gjeld, samt sikring av slike, rapporteres under driftsinntekter eller driftskostnader. Annen valutagevinst eller -tap  rapporteres netto i finansinntekter og finanskostnader. Valutagevinst eller -tap knyttet til nettoinvestering i utenlandsk virksomhet er omtalt i note 31.Renteinntekter og rentekostnaderBel\u00f8p i mill. NOK 2022 2021Renteinntekter 52 30Rentekostnader (379) (168)Balansef\u00f8rte rentekostnader 9 2Rentekostnader ekskl. leieavtaler (370) (166)Rentekostnader, leieavtaler (se note 21) (35) (30)Sum rentekostnader (405) (196)Renter, netto (353) (166)Avstemming mot kontantstr\u00f8mBel\u00f8p i mill. NOK 2022 2021Poster uten kontantstr\u00f8meffekt:Endring i avsatte renter o.l. 40 (10)Renter pensjoner eksklusiv sikring (13) 61Virkelig verdijustering f\u00f8rt som  (8) (9)renteinntekter/rentekostnaderVirkelig verdijustering f\u00f8rt som  (10) 5finansinntekter/finanskostnaderSum poster uten kontantstr\u00f8meffekt,  9 47se kontantstr\u00f8moppstilling",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-137-7": {
   "value": "Note 15 Renter og andre finansposter P     Regnskapsprinsipper Renteinntekter og rentekostnader p\u00e5 l\u00e5n og fordringer er beregnet etter effektiv rentemetode.  Renter knyttet til leieavtaler rapporteres som rentekostnader, mens beredskapsprovisjon  og kostnader ved l\u00e5neopptak rapporteres som \u00ab\u00d8vrige finanskostnader\u00bb. Finanselementet  i pensjonskostnadene inng\u00e5r i \u00abAndre finanskostnader\u00bb, og er beskrevet i note 12.  L\u00e5nekostnader for eiendom under oppf\u00f8ring balansef\u00f8res sammen med driftsmiddelet. Valutagevinst eller -tap som oppst\u00e5r fra operasjonelle eiendeler og gjeld, samt sikring av slike, rapporteres under driftsinntekter eller driftskostnader. Annen valutagevinst eller -tap  rapporteres netto i finansinntekter og finanskostnader. Valutagevinst eller -tap knyttet til nettoinvestering i utenlandsk virksomhet er omtalt i note 31.Renteinntekter og rentekostnaderBel\u00f8p i mill. NOK 2022 2021Renteinntekter 52 30Rentekostnader (379) (168)Balansef\u00f8rte rentekostnader 9 2Rentekostnader ekskl. leieavtaler (370) (166)Rentekostnader, leieavtaler (se note 21) (35) (30)Sum rentekostnader (405) (196)Renter, netto (353) (166)Avstemming mot kontantstr\u00f8mBel\u00f8p i mill. NOK 2022 2021Poster uten kontantstr\u00f8meffekt:Endring i avsatte renter o.l. 40 (10)Renter pensjoner eksklusiv sikring (13) 61Virkelig verdijustering f\u00f8rt som  (8) (9)renteinntekter/rentekostnaderVirkelig verdijustering f\u00f8rt som  (10) 5finansinntekter/finanskostnaderSum poster uten kontantstr\u00f8meffekt,  9 47se kontantstr\u00f8moppstilling",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-137-8": {
   "value": "Note 15 Renter og andre finansposter P     Regnskapsprinsipper Renteinntekter og rentekostnader p\u00e5 l\u00e5n og fordringer er beregnet etter effektiv rentemetode.  Renter knyttet til leieavtaler rapporteres som rentekostnader, mens beredskapsprovisjon  og kostnader ved l\u00e5neopptak rapporteres som \u00ab\u00d8vrige finanskostnader\u00bb. Finanselementet  i pensjonskostnadene inng\u00e5r i \u00abAndre finanskostnader\u00bb, og er beskrevet i note 12.  L\u00e5nekostnader for eiendom under oppf\u00f8ring balansef\u00f8res sammen med driftsmiddelet. Valutagevinst eller -tap som oppst\u00e5r fra operasjonelle eiendeler og gjeld, samt sikring av slike, rapporteres under driftsinntekter eller driftskostnader. Annen valutagevinst eller -tap  rapporteres netto i finansinntekter og finanskostnader. Valutagevinst eller -tap knyttet til nettoinvestering i utenlandsk virksomhet er omtalt i note 31.Renteinntekter og rentekostnaderBel\u00f8p i mill. NOK 2022 2021Renteinntekter 52 30Rentekostnader (379) (168)Balansef\u00f8rte rentekostnader 9 2Rentekostnader ekskl. leieavtaler (370) (166)Rentekostnader, leieavtaler (se note 21) (35) (30)Sum rentekostnader (405) (196)Renter, netto (353) (166)Avstemming mot kontantstr\u00f8mBel\u00f8p i mill. NOK 2022 2021Poster uten kontantstr\u00f8meffekt:Endring i avsatte renter o.l. 40 (10)Renter pensjoner eksklusiv sikring (13) 61Virkelig verdijustering f\u00f8rt som  (8) (9)renteinntekter/rentekostnaderVirkelig verdijustering f\u00f8rt som  (10) 5finansinntekter/finanskostnaderSum poster uten kontantstr\u00f8meffekt,  9 47se kontantstr\u00f8moppstilling",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-139-9": {
   "value": "P     Regnskapsprinsipper Renteinntekter og rentekostnader p\u00e5 l\u00e5n og fordringer er beregnet etter effektiv rentemetode.  Renter knyttet til leieavtaler rapporteres som rentekostnader, mens beredskapsprovisjon  og kostnader ved l\u00e5neopptak rapporteres som \u00ab\u00d8vrige finanskostnader\u00bb. Finanselementet  i pensjonskostnadene inng\u00e5r i \u00abAndre finanskostnader\u00bb, og er beskrevet i note 12.  L\u00e5nekostnader for eiendom under oppf\u00f8ring balansef\u00f8res sammen med driftsmiddelet. Valutagevinst eller -tap som oppst\u00e5r fra operasjonelle eiendeler og gjeld, samt sikring av slike, rapporteres under driftsinntekter eller driftskostnader. Annen valutagevinst eller -tap  rapporteres netto i finansinntekter og finanskostnader. Valutagevinst eller -tap knyttet til nettoinvestering i utenlandsk virksomhet er omtalt i note 31.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-143-2": {
   "value": "Note 16 Ska\ue67fer P     Regnskapsprinsipper Forpliktelser og eiendeler ved betalbar skatt vurderes til det bel\u00f8pet som forventes betalt til eller mottatt fra skattemyndighetene. Skattesatser og skatteregler som benyttes, er de som er vedtatt eller i hovedsak vedtatt innen slutten av rapporteringsperioden i de landene hvor konsernet opererer og genererer skattepliktige inntekter.Forpliktelse og eiendel ved utsatt skatt er beregnet for alle midlertidige forskjeller mellom regnskapsmessige verdier i konsernregnskapet og deres skattemessig verdier p\u00e5 eiendels- og gjeldsposter samt p\u00e5 skattemessige underskudd. For beregning av eiendeler og forpliktelser ved utsatt skatt benyttes de nominelle skattesatser som forventes \u00e5 gjelde n\u00e5r eiendelen realiseres eller forpliktelsen gj\u00f8res opp.Eiendel ved utsatt skatt p\u00e5 skattemessige underskudd og andre skattereduserende midlertidige forskjeller er innregnet i den grad det er sannsynlig at disse kan anvendes mot fremtidige skattepliktige inntekter.Forpliktelse ved utsatt skatt knyttet til sjablongskatt, kildeskatt og annen skatt p\u00e5 utbytte er f\u00f8rt opp p\u00e5 tilbakeholdte overskudd i tilknyttede selskaper samt utenlandske datterselskaper n\u00e5r det forventes at det vil bli betalt utbytte i overskuelig fremtid.Forpliktelse ved utsatt skatt p\u00e5 midlertidige forskjeller knyttet til investeringer i datterselskaper og tilknyttede selskaper er f\u00f8rt opp n\u00e5r det er sannsynlig at forskjellen kommer til \u00e5 bli reversert i overskuelig fremtid. Forpliktelse eller eiendel ved utsatt skatt som oppst\u00e5r ved f\u00f8rstegangsinnregning av goodwill f\u00f8res ikke opp.Forpliktelse og eiendel ved utsatt skatt utlignes n\u00e5r det f\u00f8lger av de lokale skattereglene, og konsernet har til hensikt \u00e5 benytte seg av mulighetene til \u00e5 konsolidere skatteposisjonene ved hjelp av konsernbidrag eller annen skattekonsolidering.SkattekostnadBel\u00f8p i mill. NOK 2022 2021Resultat f\u00f8r skattekostnad 7 345 6 366Periodeskatt  (2 017) (1 488)Endring forpliktelser ved utsatt skatt (60) 20Sum skattekostnad (2 077) (1 468)Skatt i % av \u00abResultat f\u00f8r skattekostnad\u00bb 28,3 % 23,1 %Skatt i % av \u00abResultat f\u00f8r skattekostnad\u00bb korrigert 32,0 % 26,6 %for tilknyttede selskaperOrklas effektive skattekostnad korrigert for tilknyttede selskaper er \u00f8kt med 5,4 %-poeng, fra 26,6 % i 2021 til 32,0 % i 2022. Den \u00f8kte skattesatsen i 2022 skyldes hovedsakelig en betydelig \u00f8kning i grunnrenteskatten, herunder \u00f8kning av grunnrenteskattesatsen.Avstemming av konsernets skatteprosent Tabellen nedenfor gir en avstemming av rapportert skattekostnad mot skattekostnad basert p\u00e5 norsk skattesats 22 %. De vesentligste komponentene i skattekostnaden er spesifisert.Bel\u00f8p i mill. NOK 2022 2021Norsk skatteprosent av resultat f\u00f8r skattekostnad (1 616) (1 401)Tilknyttede og felleskontrollerte selskaper 189 188Utsatt skatt tilbakeholdte overskudd i  (6) (4)tilknyttede selskaperVirksomhet med annen skattesats enn i Norge 69 51Skattelovsendringer 4 7Avvikling Orkla Russland(24) 0Ikke fradragsberettigede transaksjonskostnader (19) (24)Skattefri gevinst ved salg av selskaper 7 0Trinnvis oppkj\u00f8p Lofoten Marine Oil / N\u00f3i S\u00edr\u00edus 6 1Andre ikke fradragsberettigede kostnader / (17) (5)skattefrie inntekter Innregning av tidligere \u00e5rs ikke innregnede  34 8eiendelerIkke innregnede eiendeler ved utsatt skatt (67) (18)Korreksjon tidligere \u00e5rs skatter 24 (2)Reversering netto skatteforpliktelse  25 01Grunnrenteskatt(683) (265)Andre betalbare skatter (3) (4)Konsernets skattekostnad (2 077) (1 468)1  Herav 118 mill. kroner for\u00e5rsaket av \u00f8kning i grunnrenteskattesats.Orkla har betydelige skattegrunnlag i Norden og India. Ordin\u00e6r selskapsskatt for selskaper hjemmeh\u00f8rende i Norge og Danmark er 22 %, Sverige 20,6 %, Finland 20 % og India 25,2 % i 2022. Orklas virksomheter i land med andre skattesatser enn 22 %, bidrar netto til at skattekostnaden blir redusert. I 2022 er effekten av dette en netto reduksjon p\u00e5 69 mill. kroner av skattekostnaden, hvorav de baltiske, svenske og finske datterselskapene utgj\u00f8r henholdsvis 25 mill. kroner, 18 mill. kroner og 11 mill. kroner. Resultater fra tilknyttede selskaper er innregnet etter skatt og p\u00e5virker i utgangspunktet ikke konsernets skattekostnad. Det er imidlertid avsatt for sjablongskatt p\u00e5 tilbakeholdte overskudd i tilknyttede selskaper, til sammen 43 mill. kroner, hvorav 6 mill. kroner er resultatf\u00f8rt i 2022.Endring i ikke innregnede eiendeler ved utsatt skatt p\u00e5 til sammen 67 mill. kroner gjelder hovedsakelig skattemessige underskudd i USA, Island, Singapore, Guernsey og Storbritannia. Innregning av tidligere \u00e5rs ikke innregnede eiendeler ved utsatt skatt p\u00e5 34 mill. kroner gjelder hovedsakelig selskaper i Nederland, Polen, Spania og Finland. Konsernet har aktivitet i kraftbransjen som er underlagt s\u00e6rbeskatning i Norge. Grunnrenteskatten er i 2022 hele 683 mill. kroner, dvs. konsernet har grunnrenteskatt som utgj\u00f8r 10,5 %-poeng av den effektive skattesatsen p\u00e5 32,0 %, korrigert for tilknyttede selskaper. Basert p\u00e5 en vurdering av konsernets samlede skatteeksponering er det innregnet avsetninger i tr\u00e5d med forventet risiko i forpliktelser ved utsatt skatt i balansen.Forpliktelser ved utsatt skatt p\u00e5 midlertidige forskjellerBel\u00f8p i mill. NOK 2022 2021Sikringsreserve i egenkapitalen (3) (15)Immaterielle eiendeler 1 571 1 548Varige driftsmidler 528 411Netto pensjonsforpliktelser (201) (342)Periodiseringsfond, gevinst og tapskonto 345 360Leieavtaler (46) (43)\u00d8vrige langsiktige poster 96 162Sum langsiktige poster 2 290  2 081Avsetninger og andre kortsiktige poster (105) (98)Underskudd til fremf\u00f8ring (207) (144)Netto forpliktelser ved utsatt skatt 1 978 1 8391Utsatt skattefordel kraftverkskatt(7) (28)Ikke balansef\u00f8rte eiendeler ved utsatt skatt 184 144Netto forpliktelser ved utsatt skatt 2 155 1 955Endring forpliktelser ved utsatt skatt  (200) (399)Endring utsatt skatt sikringsreserven f\u00f8rt  12 49mot totalresultatetEndring utsatt skatt estimatavvik pensjoner  92 14mot totalresultatetKj\u00f8p/salg av selskaper, omklassifiseringer mv. 89 295Sikring av nettoinvestering i utenlandsk virksomhet (53) 61Endringer forpliktelser ved utsatt skatt i  (60) 20resultatregnskapet1  Forpliktelser og eiendel ved utsatt skatt knyttet til kraftverkskatt er f\u00f8rt brutto pr. kraftverk.Netto forpliktelser ved utsatt skatt presentert i balansenBel\u00f8p i mill. NOK 2022 2021Forpliktelser ved utsatt skatt 2 241 2 084Eiendeler ved utsatt skatt 86 129Netto forpliktelser ved utsatt skatt 2 155 1 955Utl\u00f8pstidspunkt for fremf\u00f8rbare skattemessige underskudd Skattemessige underskudd til fremf\u00f8ring p\u00e5 836 mill. kroner utgj\u00f8r en fordel ved utsatt skatt p\u00e5 202 mill. kroner, hvorav 39 mill. kroner er innregnet. Fremf\u00f8rte skattemessige underskudd som ikke er innregnet, bel\u00f8per seg til 671 mill. kroner. Av disse er 533 mill. kroner uten forfallstidspunkt, 84 mill. kroner forfaller fra 2029 og fremover, 8 mill. kroner forfaller i perioden 2026\u20132028, og 46 mill. kroner forfaller i perioden 2023\u20132025. I tillegg er det fremf\u00f8rt ikke fradragsberettigede renter p\u00e5 21 mill. kroner i norske selskaper hvor Orklas eierandel er under 90 %. Bel\u00f8p i mill. NOK 2022 20212022 - 142023 46 162024 2 142025 0 12026 5 522027 35 182028 28 1142029 eller senere 61 60Uten utl\u00f8pstidspunkt 659 337Sum skattemessige fremf\u00f8rbare underskudd 836 626Skattereduserende midlertidige forskjeller med tilh\u00f8rende eiendel ved utsatt skatt  Skattereduserende  Balansef\u00f8rt eiendel  Ikke balansef\u00f8rt  Sum eiendel  Bel\u00f8p i mill. NOKmidlertidige forskjellerutsatt skatteiendel utsatt skattutsatt skattSkattemessige underskudd til fremf\u00f8ring:USA 221 24 37 61Spania 182 - 47 47Storbritannia 93 - 24 24Polen 74 5 9 14\u00d8st-Europa ekskl. Polen 23 2 1 3Island 38 - 8 8Norden 84 8 9 17Tyskland 37 - 12 12Singapore 31 - 5 5Nederland 28 - 6 6Andre 25 - 5 5Sum skattemessige underskudd til fremf\u00f8ring 836 39 163 202Andre skattereduserende forskjeller 1 981 395 21 416Sum skattereduserende midlertidige forskjeller 2 817 434 184 618Nettof\u00f8ring av utsatt skatt (1 582) (348) 0 (348)Netto skattereduserende midlertidige forskjeller 1 235 86 184 270Eiendel ved utsatt skatt er bare balansef\u00f8rt i den grad det er sannsynlig at det vil oppst\u00e5 fremtidig skattepliktig overskudd som er stort nok til \u00e5 utnytte skattefordelen, enten ved at enheten har vist overskudd nylig, eller ved at det er identifisert eiendeler med merverdier. I den utstrekning man ikke kan sannsynliggj\u00f8re tilstrekkelige overskudd i fremtiden til \u00e5 absorbere de skattereduserende midlertidige forskjellene, er eiendel ved utsatt skatt ikke innregnet.B\u00e5de de norske, svenske, finske og islandske skattekonsernene har benyttet alle tilgjengelige skattemessige underskudd til fremf\u00f8ring og er i betalbar skatteposisjon i 2022. Det britiske skattekonsernet har benyttet betydelige skattemessige underskudd (s\u00e5 mye som mulig) og har fremf\u00f8rt det resterende.B     B\u00e6rekraftselement Gjennom tilstedev\u00e6relse i mange land bidrar Orkla til samfunnet ved betaling av ulike skatter og avgifter, herunder selskapsskatt. Orklas konsernstrategi for skatt beskriver viktige skatteprinsipper som alle selskapene i konsernet skal f\u00f8lge. Disse er basert p\u00e5 \u00f8nsket om \u00e5penhet, etterlevelse av regelverk og god risikostyring. Orklas selskaper skal betale skatt i samsvar med lover og regler i de landene hvor de har virksomhet.Nedenfor listes periodeskatt (betalbar selskapsskatt) i resultatregnskapet for Orklas  hovedomr\u00e5der:Bel\u00f8p i mill. NOK 2022 2021Norge 1 426 835Sverige 163 194Danmark 111 150Finland og Island 108 121Resten av verden 209 188Resultatf\u00f8rt periodeskatt 2 017 1 488",
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    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-143-3": {
   "value": "Note 16 Ska\ue67fer P     Regnskapsprinsipper Forpliktelser og eiendeler ved betalbar skatt vurderes til det bel\u00f8pet som forventes betalt til eller mottatt fra skattemyndighetene. Skattesatser og skatteregler som benyttes, er de som er vedtatt eller i hovedsak vedtatt innen slutten av rapporteringsperioden i de landene hvor konsernet opererer og genererer skattepliktige inntekter.Forpliktelse og eiendel ved utsatt skatt er beregnet for alle midlertidige forskjeller mellom regnskapsmessige verdier i konsernregnskapet og deres skattemessig verdier p\u00e5 eiendels- og gjeldsposter samt p\u00e5 skattemessige underskudd. For beregning av eiendeler og forpliktelser ved utsatt skatt benyttes de nominelle skattesatser som forventes \u00e5 gjelde n\u00e5r eiendelen realiseres eller forpliktelsen gj\u00f8res opp.Eiendel ved utsatt skatt p\u00e5 skattemessige underskudd og andre skattereduserende midlertidige forskjeller er innregnet i den grad det er sannsynlig at disse kan anvendes mot fremtidige skattepliktige inntekter.Forpliktelse ved utsatt skatt knyttet til sjablongskatt, kildeskatt og annen skatt p\u00e5 utbytte er f\u00f8rt opp p\u00e5 tilbakeholdte overskudd i tilknyttede selskaper samt utenlandske datterselskaper n\u00e5r det forventes at det vil bli betalt utbytte i overskuelig fremtid.Forpliktelse ved utsatt skatt p\u00e5 midlertidige forskjeller knyttet til investeringer i datterselskaper og tilknyttede selskaper er f\u00f8rt opp n\u00e5r det er sannsynlig at forskjellen kommer til \u00e5 bli reversert i overskuelig fremtid. Forpliktelse eller eiendel ved utsatt skatt som oppst\u00e5r ved f\u00f8rstegangsinnregning av goodwill f\u00f8res ikke opp.Forpliktelse og eiendel ved utsatt skatt utlignes n\u00e5r det f\u00f8lger av de lokale skattereglene, og konsernet har til hensikt \u00e5 benytte seg av mulighetene til \u00e5 konsolidere skatteposisjonene ved hjelp av konsernbidrag eller annen skattekonsolidering.SkattekostnadBel\u00f8p i mill. NOK 2022 2021Resultat f\u00f8r skattekostnad 7 345 6 366Periodeskatt  (2 017) (1 488)Endring forpliktelser ved utsatt skatt (60) 20Sum skattekostnad (2 077) (1 468)Skatt i % av \u00abResultat f\u00f8r skattekostnad\u00bb 28,3 % 23,1 %Skatt i % av \u00abResultat f\u00f8r skattekostnad\u00bb korrigert 32,0 % 26,6 %for tilknyttede selskaperOrklas effektive skattekostnad korrigert for tilknyttede selskaper er \u00f8kt med 5,4 %-poeng, fra 26,6 % i 2021 til 32,0 % i 2022. Den \u00f8kte skattesatsen i 2022 skyldes hovedsakelig en betydelig \u00f8kning i grunnrenteskatten, herunder \u00f8kning av grunnrenteskattesatsen.Avstemming av konsernets skatteprosent Tabellen nedenfor gir en avstemming av rapportert skattekostnad mot skattekostnad basert p\u00e5 norsk skattesats 22 %. De vesentligste komponentene i skattekostnaden er spesifisert.Bel\u00f8p i mill. NOK 2022 2021Norsk skatteprosent av resultat f\u00f8r skattekostnad (1 616) (1 401)Tilknyttede og felleskontrollerte selskaper 189 188Utsatt skatt tilbakeholdte overskudd i  (6) (4)tilknyttede selskaperVirksomhet med annen skattesats enn i Norge 69 51Skattelovsendringer 4 7Avvikling Orkla Russland(24) 0Ikke fradragsberettigede transaksjonskostnader (19) (24)Skattefri gevinst ved salg av selskaper 7 0Trinnvis oppkj\u00f8p Lofoten Marine Oil / N\u00f3i S\u00edr\u00edus 6 1Andre ikke fradragsberettigede kostnader / (17) (5)skattefrie inntekter Innregning av tidligere \u00e5rs ikke innregnede  34 8eiendelerIkke innregnede eiendeler ved utsatt skatt (67) (18)Korreksjon tidligere \u00e5rs skatter 24 (2)Reversering netto skatteforpliktelse  25 01Grunnrenteskatt(683) (265)Andre betalbare skatter (3) (4)Konsernets skattekostnad (2 077) (1 468)1  Herav 118 mill. kroner for\u00e5rsaket av \u00f8kning i grunnrenteskattesats.Orkla har betydelige skattegrunnlag i Norden og India. Ordin\u00e6r selskapsskatt for selskaper hjemmeh\u00f8rende i Norge og Danmark er 22 %, Sverige 20,6 %, Finland 20 % og India 25,2 % i 2022. Orklas virksomheter i land med andre skattesatser enn 22 %, bidrar netto til at skattekostnaden blir redusert. I 2022 er effekten av dette en netto reduksjon p\u00e5 69 mill. kroner av skattekostnaden, hvorav de baltiske, svenske og finske datterselskapene utgj\u00f8r henholdsvis 25 mill. kroner, 18 mill. kroner og 11 mill. kroner. Resultater fra tilknyttede selskaper er innregnet etter skatt og p\u00e5virker i utgangspunktet ikke konsernets skattekostnad. Det er imidlertid avsatt for sjablongskatt p\u00e5 tilbakeholdte overskudd i tilknyttede selskaper, til sammen 43 mill. kroner, hvorav 6 mill. kroner er resultatf\u00f8rt i 2022.Endring i ikke innregnede eiendeler ved utsatt skatt p\u00e5 til sammen 67 mill. kroner gjelder hovedsakelig skattemessige underskudd i USA, Island, Singapore, Guernsey og Storbritannia. Innregning av tidligere \u00e5rs ikke innregnede eiendeler ved utsatt skatt p\u00e5 34 mill. kroner gjelder hovedsakelig selskaper i Nederland, Polen, Spania og Finland. Konsernet har aktivitet i kraftbransjen som er underlagt s\u00e6rbeskatning i Norge. Grunnrenteskatten er i 2022 hele 683 mill. kroner, dvs. konsernet har grunnrenteskatt som utgj\u00f8r 10,5 %-poeng av den effektive skattesatsen p\u00e5 32,0 %, korrigert for tilknyttede selskaper. Basert p\u00e5 en vurdering av konsernets samlede skatteeksponering er det innregnet avsetninger i tr\u00e5d med forventet risiko i forpliktelser ved utsatt skatt i balansen.Forpliktelser ved utsatt skatt p\u00e5 midlertidige forskjellerBel\u00f8p i mill. NOK 2022 2021Sikringsreserve i egenkapitalen (3) (15)Immaterielle eiendeler 1 571 1 548Varige driftsmidler 528 411Netto pensjonsforpliktelser (201) (342)Periodiseringsfond, gevinst og tapskonto 345 360Leieavtaler (46) (43)\u00d8vrige langsiktige poster 96 162Sum langsiktige poster 2 290  2 081Avsetninger og andre kortsiktige poster (105) (98)Underskudd til fremf\u00f8ring (207) (144)Netto forpliktelser ved utsatt skatt 1 978 1 8391Utsatt skattefordel kraftverkskatt(7) (28)Ikke balansef\u00f8rte eiendeler ved utsatt skatt 184 144Netto forpliktelser ved utsatt skatt 2 155 1 955Endring forpliktelser ved utsatt skatt  (200) (399)Endring utsatt skatt sikringsreserven f\u00f8rt  12 49mot totalresultatetEndring utsatt skatt estimatavvik pensjoner  92 14mot totalresultatetKj\u00f8p/salg av selskaper, omklassifiseringer mv. 89 295Sikring av nettoinvestering i utenlandsk virksomhet (53) 61Endringer forpliktelser ved utsatt skatt i  (60) 20resultatregnskapet1  Forpliktelser og eiendel ved utsatt skatt knyttet til kraftverkskatt er f\u00f8rt brutto pr. kraftverk.Netto forpliktelser ved utsatt skatt presentert i balansenBel\u00f8p i mill. NOK 2022 2021Forpliktelser ved utsatt skatt 2 241 2 084Eiendeler ved utsatt skatt 86 129Netto forpliktelser ved utsatt skatt 2 155 1 955Utl\u00f8pstidspunkt for fremf\u00f8rbare skattemessige underskudd Skattemessige underskudd til fremf\u00f8ring p\u00e5 836 mill. kroner utgj\u00f8r en fordel ved utsatt skatt p\u00e5 202 mill. kroner, hvorav 39 mill. kroner er innregnet. Fremf\u00f8rte skattemessige underskudd som ikke er innregnet, bel\u00f8per seg til 671 mill. kroner. Av disse er 533 mill. kroner uten forfallstidspunkt, 84 mill. kroner forfaller fra 2029 og fremover, 8 mill. kroner forfaller i perioden 2026\u20132028, og 46 mill. kroner forfaller i perioden 2023\u20132025. I tillegg er det fremf\u00f8rt ikke fradragsberettigede renter p\u00e5 21 mill. kroner i norske selskaper hvor Orklas eierandel er under 90 %. Bel\u00f8p i mill. NOK 2022 20212022 - 142023 46 162024 2 142025 0 12026 5 522027 35 182028 28 1142029 eller senere 61 60Uten utl\u00f8pstidspunkt 659 337Sum skattemessige fremf\u00f8rbare underskudd 836 626Skattereduserende midlertidige forskjeller med tilh\u00f8rende eiendel ved utsatt skatt  Skattereduserende  Balansef\u00f8rt eiendel  Ikke balansef\u00f8rt  Sum eiendel  Bel\u00f8p i mill. NOKmidlertidige forskjellerutsatt skatteiendel utsatt skattutsatt skattSkattemessige underskudd til fremf\u00f8ring:USA 221 24 37 61Spania 182 - 47 47Storbritannia 93 - 24 24Polen 74 5 9 14\u00d8st-Europa ekskl. Polen 23 2 1 3Island 38 - 8 8Norden 84 8 9 17Tyskland 37 - 12 12Singapore 31 - 5 5Nederland 28 - 6 6Andre 25 - 5 5Sum skattemessige underskudd til fremf\u00f8ring 836 39 163 202Andre skattereduserende forskjeller 1 981 395 21 416Sum skattereduserende midlertidige forskjeller 2 817 434 184 618Nettof\u00f8ring av utsatt skatt (1 582) (348) 0 (348)Netto skattereduserende midlertidige forskjeller 1 235 86 184 270Eiendel ved utsatt skatt er bare balansef\u00f8rt i den grad det er sannsynlig at det vil oppst\u00e5 fremtidig skattepliktig overskudd som er stort nok til \u00e5 utnytte skattefordelen, enten ved at enheten har vist overskudd nylig, eller ved at det er identifisert eiendeler med merverdier. I den utstrekning man ikke kan sannsynliggj\u00f8re tilstrekkelige overskudd i fremtiden til \u00e5 absorbere de skattereduserende midlertidige forskjellene, er eiendel ved utsatt skatt ikke innregnet.B\u00e5de de norske, svenske, finske og islandske skattekonsernene har benyttet alle tilgjengelige skattemessige underskudd til fremf\u00f8ring og er i betalbar skatteposisjon i 2022. Det britiske skattekonsernet har benyttet betydelige skattemessige underskudd (s\u00e5 mye som mulig) og har fremf\u00f8rt det resterende.B     B\u00e6rekraftselement Gjennom tilstedev\u00e6relse i mange land bidrar Orkla til samfunnet ved betaling av ulike skatter og avgifter, herunder selskapsskatt. Orklas konsernstrategi for skatt beskriver viktige skatteprinsipper som alle selskapene i konsernet skal f\u00f8lge. Disse er basert p\u00e5 \u00f8nsket om \u00e5penhet, etterlevelse av regelverk og god risikostyring. Orklas selskaper skal betale skatt i samsvar med lover og regler i de landene hvor de har virksomhet.Nedenfor listes periodeskatt (betalbar selskapsskatt) i resultatregnskapet for Orklas  hovedomr\u00e5der:Bel\u00f8p i mill. NOK 2022 2021Norge 1 426 835Sverige 163 194Danmark 111 150Finland og Island 108 121Resten av verden 209 188Resultatf\u00f8rt periodeskatt 2 017 1 488",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-143-4": {
   "value": "Note 16 Ska\ue67fer P     Regnskapsprinsipper Forpliktelser og eiendeler ved betalbar skatt vurderes til det bel\u00f8pet som forventes betalt til eller mottatt fra skattemyndighetene. Skattesatser og skatteregler som benyttes, er de som er vedtatt eller i hovedsak vedtatt innen slutten av rapporteringsperioden i de landene hvor konsernet opererer og genererer skattepliktige inntekter.Forpliktelse og eiendel ved utsatt skatt er beregnet for alle midlertidige forskjeller mellom regnskapsmessige verdier i konsernregnskapet og deres skattemessig verdier p\u00e5 eiendels- og gjeldsposter samt p\u00e5 skattemessige underskudd. For beregning av eiendeler og forpliktelser ved utsatt skatt benyttes de nominelle skattesatser som forventes \u00e5 gjelde n\u00e5r eiendelen realiseres eller forpliktelsen gj\u00f8res opp.Eiendel ved utsatt skatt p\u00e5 skattemessige underskudd og andre skattereduserende midlertidige forskjeller er innregnet i den grad det er sannsynlig at disse kan anvendes mot fremtidige skattepliktige inntekter.Forpliktelse ved utsatt skatt knyttet til sjablongskatt, kildeskatt og annen skatt p\u00e5 utbytte er f\u00f8rt opp p\u00e5 tilbakeholdte overskudd i tilknyttede selskaper samt utenlandske datterselskaper n\u00e5r det forventes at det vil bli betalt utbytte i overskuelig fremtid.Forpliktelse ved utsatt skatt p\u00e5 midlertidige forskjeller knyttet til investeringer i datterselskaper og tilknyttede selskaper er f\u00f8rt opp n\u00e5r det er sannsynlig at forskjellen kommer til \u00e5 bli reversert i overskuelig fremtid. Forpliktelse eller eiendel ved utsatt skatt som oppst\u00e5r ved f\u00f8rstegangsinnregning av goodwill f\u00f8res ikke opp.Forpliktelse og eiendel ved utsatt skatt utlignes n\u00e5r det f\u00f8lger av de lokale skattereglene, og konsernet har til hensikt \u00e5 benytte seg av mulighetene til \u00e5 konsolidere skatteposisjonene ved hjelp av konsernbidrag eller annen skattekonsolidering.SkattekostnadBel\u00f8p i mill. NOK 2022 2021Resultat f\u00f8r skattekostnad 7 345 6 366Periodeskatt  (2 017) (1 488)Endring forpliktelser ved utsatt skatt (60) 20Sum skattekostnad (2 077) (1 468)Skatt i % av \u00abResultat f\u00f8r skattekostnad\u00bb 28,3 % 23,1 %Skatt i % av \u00abResultat f\u00f8r skattekostnad\u00bb korrigert 32,0 % 26,6 %for tilknyttede selskaperOrklas effektive skattekostnad korrigert for tilknyttede selskaper er \u00f8kt med 5,4 %-poeng, fra 26,6 % i 2021 til 32,0 % i 2022. Den \u00f8kte skattesatsen i 2022 skyldes hovedsakelig en betydelig \u00f8kning i grunnrenteskatten, herunder \u00f8kning av grunnrenteskattesatsen.Avstemming av konsernets skatteprosent Tabellen nedenfor gir en avstemming av rapportert skattekostnad mot skattekostnad basert p\u00e5 norsk skattesats 22 %. De vesentligste komponentene i skattekostnaden er spesifisert.Bel\u00f8p i mill. NOK 2022 2021Norsk skatteprosent av resultat f\u00f8r skattekostnad (1 616) (1 401)Tilknyttede og felleskontrollerte selskaper 189 188Utsatt skatt tilbakeholdte overskudd i  (6) (4)tilknyttede selskaperVirksomhet med annen skattesats enn i Norge 69 51Skattelovsendringer 4 7Avvikling Orkla Russland(24) 0Ikke fradragsberettigede transaksjonskostnader (19) (24)Skattefri gevinst ved salg av selskaper 7 0Trinnvis oppkj\u00f8p Lofoten Marine Oil / N\u00f3i S\u00edr\u00edus 6 1Andre ikke fradragsberettigede kostnader / (17) (5)skattefrie inntekter Innregning av tidligere \u00e5rs ikke innregnede  34 8eiendelerIkke innregnede eiendeler ved utsatt skatt (67) (18)Korreksjon tidligere \u00e5rs skatter 24 (2)Reversering netto skatteforpliktelse  25 01Grunnrenteskatt(683) (265)Andre betalbare skatter (3) (4)Konsernets skattekostnad (2 077) (1 468)1  Herav 118 mill. kroner for\u00e5rsaket av \u00f8kning i grunnrenteskattesats.Orkla har betydelige skattegrunnlag i Norden og India. Ordin\u00e6r selskapsskatt for selskaper hjemmeh\u00f8rende i Norge og Danmark er 22 %, Sverige 20,6 %, Finland 20 % og India 25,2 % i 2022. Orklas virksomheter i land med andre skattesatser enn 22 %, bidrar netto til at skattekostnaden blir redusert. I 2022 er effekten av dette en netto reduksjon p\u00e5 69 mill. kroner av skattekostnaden, hvorav de baltiske, svenske og finske datterselskapene utgj\u00f8r henholdsvis 25 mill. kroner, 18 mill. kroner og 11 mill. kroner. Resultater fra tilknyttede selskaper er innregnet etter skatt og p\u00e5virker i utgangspunktet ikke konsernets skattekostnad. Det er imidlertid avsatt for sjablongskatt p\u00e5 tilbakeholdte overskudd i tilknyttede selskaper, til sammen 43 mill. kroner, hvorav 6 mill. kroner er resultatf\u00f8rt i 2022.Endring i ikke innregnede eiendeler ved utsatt skatt p\u00e5 til sammen 67 mill. kroner gjelder hovedsakelig skattemessige underskudd i USA, Island, Singapore, Guernsey og Storbritannia. Innregning av tidligere \u00e5rs ikke innregnede eiendeler ved utsatt skatt p\u00e5 34 mill. kroner gjelder hovedsakelig selskaper i Nederland, Polen, Spania og Finland. Konsernet har aktivitet i kraftbransjen som er underlagt s\u00e6rbeskatning i Norge. Grunnrenteskatten er i 2022 hele 683 mill. kroner, dvs. konsernet har grunnrenteskatt som utgj\u00f8r 10,5 %-poeng av den effektive skattesatsen p\u00e5 32,0 %, korrigert for tilknyttede selskaper. Basert p\u00e5 en vurdering av konsernets samlede skatteeksponering er det innregnet avsetninger i tr\u00e5d med forventet risiko i forpliktelser ved utsatt skatt i balansen.Forpliktelser ved utsatt skatt p\u00e5 midlertidige forskjellerBel\u00f8p i mill. NOK 2022 2021Sikringsreserve i egenkapitalen (3) (15)Immaterielle eiendeler 1 571 1 548Varige driftsmidler 528 411Netto pensjonsforpliktelser (201) (342)Periodiseringsfond, gevinst og tapskonto 345 360Leieavtaler (46) (43)\u00d8vrige langsiktige poster 96 162Sum langsiktige poster 2 290  2 081Avsetninger og andre kortsiktige poster (105) (98)Underskudd til fremf\u00f8ring (207) (144)Netto forpliktelser ved utsatt skatt 1 978 1 8391Utsatt skattefordel kraftverkskatt(7) (28)Ikke balansef\u00f8rte eiendeler ved utsatt skatt 184 144Netto forpliktelser ved utsatt skatt 2 155 1 955Endring forpliktelser ved utsatt skatt  (200) (399)Endring utsatt skatt sikringsreserven f\u00f8rt  12 49mot totalresultatetEndring utsatt skatt estimatavvik pensjoner  92 14mot totalresultatetKj\u00f8p/salg av selskaper, omklassifiseringer mv. 89 295Sikring av nettoinvestering i utenlandsk virksomhet (53) 61Endringer forpliktelser ved utsatt skatt i  (60) 20resultatregnskapet1  Forpliktelser og eiendel ved utsatt skatt knyttet til kraftverkskatt er f\u00f8rt brutto pr. kraftverk.Netto forpliktelser ved utsatt skatt presentert i balansenBel\u00f8p i mill. NOK 2022 2021Forpliktelser ved utsatt skatt 2 241 2 084Eiendeler ved utsatt skatt 86 129Netto forpliktelser ved utsatt skatt 2 155 1 955Utl\u00f8pstidspunkt for fremf\u00f8rbare skattemessige underskudd Skattemessige underskudd til fremf\u00f8ring p\u00e5 836 mill. kroner utgj\u00f8r en fordel ved utsatt skatt p\u00e5 202 mill. kroner, hvorav 39 mill. kroner er innregnet. Fremf\u00f8rte skattemessige underskudd som ikke er innregnet, bel\u00f8per seg til 671 mill. kroner. Av disse er 533 mill. kroner uten forfallstidspunkt, 84 mill. kroner forfaller fra 2029 og fremover, 8 mill. kroner forfaller i perioden 2026\u20132028, og 46 mill. kroner forfaller i perioden 2023\u20132025. I tillegg er det fremf\u00f8rt ikke fradragsberettigede renter p\u00e5 21 mill. kroner i norske selskaper hvor Orklas eierandel er under 90 %. Bel\u00f8p i mill. NOK 2022 20212022 - 142023 46 162024 2 142025 0 12026 5 522027 35 182028 28 1142029 eller senere 61 60Uten utl\u00f8pstidspunkt 659 337Sum skattemessige fremf\u00f8rbare underskudd 836 626Skattereduserende midlertidige forskjeller med tilh\u00f8rende eiendel ved utsatt skatt  Skattereduserende  Balansef\u00f8rt eiendel  Ikke balansef\u00f8rt  Sum eiendel  Bel\u00f8p i mill. NOKmidlertidige forskjellerutsatt skatteiendel utsatt skattutsatt skattSkattemessige underskudd til fremf\u00f8ring:USA 221 24 37 61Spania 182 - 47 47Storbritannia 93 - 24 24Polen 74 5 9 14\u00d8st-Europa ekskl. Polen 23 2 1 3Island 38 - 8 8Norden 84 8 9 17Tyskland 37 - 12 12Singapore 31 - 5 5Nederland 28 - 6 6Andre 25 - 5 5Sum skattemessige underskudd til fremf\u00f8ring 836 39 163 202Andre skattereduserende forskjeller 1 981 395 21 416Sum skattereduserende midlertidige forskjeller 2 817 434 184 618Nettof\u00f8ring av utsatt skatt (1 582) (348) 0 (348)Netto skattereduserende midlertidige forskjeller 1 235 86 184 270Eiendel ved utsatt skatt er bare balansef\u00f8rt i den grad det er sannsynlig at det vil oppst\u00e5 fremtidig skattepliktig overskudd som er stort nok til \u00e5 utnytte skattefordelen, enten ved at enheten har vist overskudd nylig, eller ved at det er identifisert eiendeler med merverdier. I den utstrekning man ikke kan sannsynliggj\u00f8re tilstrekkelige overskudd i fremtiden til \u00e5 absorbere de skattereduserende midlertidige forskjellene, er eiendel ved utsatt skatt ikke innregnet.B\u00e5de de norske, svenske, finske og islandske skattekonsernene har benyttet alle tilgjengelige skattemessige underskudd til fremf\u00f8ring og er i betalbar skatteposisjon i 2022. Det britiske skattekonsernet har benyttet betydelige skattemessige underskudd (s\u00e5 mye som mulig) og har fremf\u00f8rt det resterende.B     B\u00e6rekraftselement Gjennom tilstedev\u00e6relse i mange land bidrar Orkla til samfunnet ved betaling av ulike skatter og avgifter, herunder selskapsskatt. Orklas konsernstrategi for skatt beskriver viktige skatteprinsipper som alle selskapene i konsernet skal f\u00f8lge. Disse er basert p\u00e5 \u00f8nsket om \u00e5penhet, etterlevelse av regelverk og god risikostyring. Orklas selskaper skal betale skatt i samsvar med lover og regler i de landene hvor de har virksomhet.Nedenfor listes periodeskatt (betalbar selskapsskatt) i resultatregnskapet for Orklas  hovedomr\u00e5der:Bel\u00f8p i mill. NOK 2022 2021Norge 1 426 835Sverige 163 194Danmark 111 150Finland og Island 108 121Resten av verden 209 188Resultatf\u00f8rt periodeskatt 2 017 1 488",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-145-6": {
   "value": "P     Regnskapsprinsipper Forpliktelser og eiendeler ved betalbar skatt vurderes til det bel\u00f8pet som forventes betalt til eller mottatt fra skattemyndighetene. Skattesatser og skatteregler som benyttes, er de som er vedtatt eller i hovedsak vedtatt innen slutten av rapporteringsperioden i de landene hvor konsernet opererer og genererer skattepliktige inntekter.Forpliktelse og eiendel ved utsatt skatt er beregnet for alle midlertidige forskjeller mellom regnskapsmessige verdier i konsernregnskapet og deres skattemessig verdier p\u00e5 eiendels- og gjeldsposter samt p\u00e5 skattemessige underskudd. For beregning av eiendeler og forpliktelser ved utsatt skatt benyttes de nominelle skattesatser som forventes \u00e5 gjelde n\u00e5r eiendelen realiseres eller forpliktelsen gj\u00f8res opp.Eiendel ved utsatt skatt p\u00e5 skattemessige underskudd og andre skattereduserende midlertidige forskjeller er innregnet i den grad det er sannsynlig at disse kan anvendes mot fremtidige skattepliktige inntekter.Forpliktelse ved utsatt skatt knyttet til sjablongskatt, kildeskatt og annen skatt p\u00e5 utbytte er f\u00f8rt opp p\u00e5 tilbakeholdte overskudd i tilknyttede selskaper samt utenlandske datterselskaper n\u00e5r det forventes at det vil bli betalt utbytte i overskuelig fremtid.Forpliktelse ved utsatt skatt p\u00e5 midlertidige forskjeller knyttet til investeringer i datterselskaper og tilknyttede selskaper er f\u00f8rt opp n\u00e5r det er sannsynlig at forskjellen kommer til \u00e5 bli reversert i overskuelig fremtid. Forpliktelse eller eiendel ved utsatt skatt som oppst\u00e5r ved f\u00f8rstegangsinnregning av goodwill f\u00f8res ikke opp.Forpliktelse og eiendel ved utsatt skatt utlignes n\u00e5r det f\u00f8lger av de lokale skattereglene, og konsernet har til hensikt \u00e5 benytte seg av mulighetene til \u00e5 konsolidere skatteposisjonene ved hjelp av konsernbidrag eller annen skattekonsolidering.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-154-2": {
   "value": "<span class=\"_ _2d2\"></span><span class=\"ff4 ls4b ws57\">No<span class=\"_ _3\"></span>te 17<span class=\"_ _3\"></span> </span>R<span class=\"_ _b\"></span>esu<span class=\"_ _3\"></span>l<span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _b\"></span>t pr<span class=\"_ _f\"></span>. aksje P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Resultat pr<span class=\"_ _b\"></span>. ak<span class=\"_ _b\"></span>sje viser<span class=\"_ _8\"></span> hvor mye<span class=\"_ _b\"></span> periodens \u00e5rsresultat <span class=\"_ _8\"></span>etter minoriteter<span class=\"_ _8\"></span> utgj\u00f8r pr<span class=\"_ _b\"></span>. ak<span class=\"_ _b\"></span>sje og blir<span class=\"_ _8\"></span> beregnet ved \u00e5 divider<span class=\"_ _8\"></span>e \u00e5rsresultat etter minoriteter p\u00e5 gjennomsnittlig ek<span class=\"_ _8\"></span>sternt eide<span class=\"_ _8\"></span> aksjer gjennom perioden.Resultat pr<span class=\"_ _b\"></span>. ak<span class=\"_ _b\"></span>sje (adj.) viser<span class=\"_ _8\"></span> \u00e5rsresultat <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> minoriteter pr<span class=\"_ _f\"></span>. aksje<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>orrigert for<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>\u00abAndre<span class=\"_ _8\"></span> inntekter\u00bb<span class=\"_ _8\"></span> og \u00abAndre<span class=\"_ _8\"></span> kostnader\u00bb<span class=\"_ _b\"></span> et<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> estimert skatt for<span class=\"_ _8\"></span> disse to<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>regnskapspostene.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>P<span class=\"_ _b\"></span>oster som inng\u00e5r i <span class=\"_ _b\"></span>\u00abAndre inntekter\u00bb<span class=\"_ _b\"></span> og \u00abAndr<span class=\"_ _8\"></span>e k<span class=\"_ _b\"></span>ostnader\u00bb <span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>omtalt i note <span class=\"_ _8\"></span>14. Dersom <span class=\"_ _b\"></span>det oppst\u00e5r andre<span class=\"_ _8\"></span> poster av<span class=\"_ _8\"></span> spesiell k<span class=\"_ _8\"></span>arakter<span class=\"_ _8\"></span> p\u00e5 regnsk<span class=\"_ _8\"></span>apslinjene nedenf<span class=\"_ _8\"></span>or <span class=\"_ _b\"></span>selskapets driftsr<span class=\"_ _8\"></span>esultat, <span class=\"_ _b\"></span>vil disse <span class=\"_ _b\"></span>ogs\u00e5 bli korrigert <span class=\"_ _8\"></span>for<span class=\"_ _b\"></span>.Orkla har en opsjonsor<span class=\"_ _8\"></span>dning for ledende ansatte som vil kunne gi en mindre utvanningseffekt<span class=\"_ _8\"></span> for<span class=\"_ _8\"></span> \u00f8vrige<span class=\"_ _8\"></span> aksjon\u00e6r<span class=\"_ _8\"></span>er<span class=\"_ _b\"></span>. <span class=\"_ _8\"></span>\u00abResultat pr<span class=\"_ _b\"></span>. ak<span class=\"_ _b\"></span>sje\u00bb og <span class=\"_ _b\"></span>\u00abresultat pr<span class=\"_ _b\"></span>. ak<span class=\"_ _8\"></span>sje (adj.)\u00bb<span class=\"_ _b\"></span> vises av<span class=\"_ _b\"></span> den grunn b\u00e5de med <span class=\"_ _b\"></span>og uten utvanningseffekt. Eventuell utvanningseff<span class=\"_ _8\"></span>ekt fr<span class=\"_ _8\"></span>emkommer<span class=\"_ _b\"></span> som diff<span class=\"_ _8\"></span>eranse mellom det antall <span class=\"_ _3\"></span>ak<span class=\"_ _b\"></span>sjer som kan er<span class=\"_ _3\"></span>verves ved ut\u00f8velse av utest\u00e5ende opsjoner<span class=\"_ _8\"></span> og det antall aksjer<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>kunne<span class=\"_ _8\"></span> v\u00e6rt erver<span class=\"_ _3\"></span>vet<span class=\"_ _8\"></span> til virk<span class=\"_ _8\"></span>elig verdi for det<span class=\"_ _8\"></span> vederlag som ytes for aksjer<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>kan erver<span class=\"_ _3\"></span>ves<span class=\"_ _8\"></span> baser<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> p\u00e5 utest\u00e5ende opsjoner<span class=\"_ _b\"></span>. Virk<span class=\"_ _8\"></span>elig verdi er beregnet ut fra<span class=\"_ _8\"></span> gjennomsnittlig b\u00f8rskurs<span class=\"_ _8\"></span> p\u00e5 <span class=\"_ _8\"></span>Orkla-aksjen <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> den aktuelle<span class=\"_ _8\"></span> perioden.Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _160\"> </span>2021Majoritetens andel av<span class=\"_ _b\"></span> \u00e5rsresultatet<span class=\"_ _195\"> </span><span class=\"wse\">5 019<span class=\"_ _130\"> </span>4 808</span>K<span class=\"_ _b\"></span>orrigeringer i majoritet<span class=\"_ _b\"></span>ens andel a<span class=\"_ _b\"></span>v  resultat pr<span class=\"_ _b\"></span>. ak<span class=\"_ _b\"></span>sje (adj.):Andre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>inntekter og k<span class=\"_ _8\"></span>ostnader<span class=\"_ _8\"></span> etter skatt <span class=\"_ _183\"> </span><span class=\"ws2\">427<span class=\"_ _224\"> </span>349</span>Majoritetens andel av<span class=\"_ _b\"></span> korrigert \u00e5rsresultat<span class=\"_ _119\"> </span><span class=\"ls11 wse\">5 44<span class=\"_ _3\"></span>6<span class=\"_ _236\"> </span><span class=\"ls15 ws31\">5 157</span></span>Gjennomsnittlig ek<span class=\"_ _b\"></span>sternt eide<span class=\"_ _b\"></span> aksjer (tusen ak<span class=\"_ _b\"></span>sjer)<span class=\"_ _60\"> </span><span class=\"wse\">996 876<span class=\"_ _5a\"> </span><span class=\"ws25\">997<span class=\"_ _b\"></span> 105</span></span>Gjennomsnittlig eksternt eide<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ak<span class=\"_ _8\"></span>sjer<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>utv<span class=\"_ _8\"></span>annet 996 880<span class=\"_ _5a\"> </span><span class=\"ws25\">997<span class=\"_ _b\"></span> 105</span>(tusen aksjer)Resultat pr<span class=\"_ _f\"></span>. ak<span class=\"_ _b\"></span>sje (NOK)<span class=\"_ _dc\"> </span>5,04<span class=\"_ _13f\"> </span>4,82Resultat pr<span class=\"_ _f\"></span>. ak<span class=\"_ _b\"></span>sje, utvannet<span class=\"_ _8\"></span> (NOK)<span class=\"_ _2d0\"> </span>5,04<span class=\"_ _137\"> </span>4,82Resultat pr<span class=\"_ _f\"></span>. ak<span class=\"_ _b\"></span>sje (adj.) (NOK)<span class=\"_ _1a0\"> </span>5,46<span class=\"_ _1e0\"> </span>5,17Resultat pr<span class=\"_ _f\"></span>. ak<span class=\"_ _b\"></span>sje (adj.),<span class=\"_ _8\"></span> utvannet (NOK)<span class=\"_ _2d1\"> </span>5,46<span class=\"_ _1e0\"> </span>5,17K<span class=\"_ _b\"></span>orrigeringer i resultat pr<span class=\"_ _b\"></span>. ak<span class=\"_ _b\"></span>sje (adj.) Resultat pr<span class=\"_ _f\"></span>. ak<span class=\"_ _b\"></span>sje (adj.) <span class=\"_ _8\"></span>viser \u00e5rsr<span class=\"_ _8\"></span>esultat <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>ter<span class=\"_ _b\"></span> minoriteter pr<span class=\"_ _b\"></span>.<span class=\"_ _8\"></span> aksje<span class=\"_ _b\"></span> korrigert for<span class=\"_ _b\"></span> \u00abAndre inntekter\u00bb<span class=\"_ _b\"></span> og \u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb etter estimert sk<span class=\"_ _b\"></span>at<span class=\"_ _3\"></span>t for<span class=\"_ _b\"></span> disse <span class=\"_ _b\"></span>to regnsk<span class=\"_ _b\"></span>apspostene. P<span class=\"_ _b\"></span>oster som inng\u00e5r<span class=\"_ _b\"></span> i \u00abAndr<span class=\"_ _b\"></span>e inntekter\u00bb<span class=\"_ _b\"></span> og \u00abAndre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ostnader\u00bb<span class=\"_ _b\"></span> er omtalt i <span class=\"_ _3\"></span>note<span class=\"_ _b\"></span> 14. Effektiv<span class=\"_ _8\"></span> skatt kny<span class=\"_ _3\"></span>ttet til disse<span class=\"_ _8\"></span> regnskapspostene<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> lavere <span class=\"_ _b\"></span>enn konsernets<span class=\"_ _b\"></span> skattesats b\u00e5de<span class=\"_ _b\"></span> i 2022 <span class=\"_ _b\"></span>og 2021 i hovedsak <span class=\"_ _b\"></span>som f\u00f8lge<span class=\"_ _b\"></span> av at <span class=\"_ _b\"></span>en stor<span class=\"_ _8\"></span> del av<span class=\"_ _b\"></span> kostnadsf<span class=\"_ _8\"></span>\u00f8rte M&amp;A-k<span class=\"_ _b\"></span>ostnader ikk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>erskattemessig fradr<span class=\"_ _b\"></span>agsberettiget. I 2022 <span class=\"_ _b\"></span>er nedskrivningen av<span class=\"_ _b\"></span> virksomheten i Russland <span class=\"_ _3\"></span>uten skattemessig effekt,<span class=\"_ _8\"></span> mens ikke<span class=\"_ _b\"></span> skattepliktige gevinster trekk<span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>skattesatsen kny<span class=\"_ _3\"></span>ttet til <span class=\"_ _b\"></span>\u00abAndre<span class=\"_ _8\"></span> inntekter\u00bb<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>\u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb<span class=\"_ _8\"></span> noe oppover<span class=\"_ _b\"></span>. Eff<span class=\"_ _b\"></span>ektiv sk<span class=\"_ _b\"></span>at<span class=\"_ _3\"></span>tesats<span class=\"_ _8\"></span> utgjorde<span class=\"_ _b\"></span> 17<span class=\"_ _b\"></span> % i 2022 <span class=\"_ _8\"></span>og <span class=\"_ _8\"></span>16 % <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> 2021.<span class=\"_ _8\"></span> Dersom det<span class=\"_ _b\"></span> oppst\u00e5r andr<span class=\"_ _b\"></span>e poster av<span class=\"_ _b\"></span> spesiell kar<span class=\"_ _b\"></span>akter under <span class=\"_ _b\"></span>selskapets driftsresultat,<span class=\"_ _b\"></span> vil disse ogs\u00e5 bli korrigert for<span class=\"_ _f\"></span>. Det er ikk<span class=\"_ _8\"></span>e for<span class=\"_ _8\"></span>etatt noen slike<span class=\"_ _b\"></span> k<span class=\"_ _b\"></span>orrigeringer i 2022 eller<span class=\"_ _b\"></span> 2021.Utvanningseffekt Det var<span class=\"_ _b\"></span> en <span class=\"_ _3\"></span>mindre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utvanningseff<span class=\"_ _8\"></span>ekt kny<span class=\"_ _3\"></span>ttet til opsjonspr<span class=\"_ _8\"></span>ogrammet pr<span class=\"_ _b\"></span>. <span class=\"ws2\"> </span>31. <span class=\"_ _b\"></span>desember 2022. Det f<span class=\"_ _b\"></span>orel\u00e5 ingen utvanningseffekt pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span> desember<span class=\"_ _b\"></span> 2021. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-156-4": {
   "value": "P     Regnskapsprinsipper Resultat pr. aksje viser hvor mye periodens \u00e5rsresultat etter minoriteter utgj\u00f8r pr. aksje og blir beregnet ved \u00e5 dividere \u00e5rsresultat etter minoriteter p\u00e5 gjennomsnittlig eksternt eide aksjer gjennom perioden.Resultat pr. aksje (adj.) viser \u00e5rsresultat etter minoriteter pr. aksje korrigert for \u00abAndre inntekter\u00bb og \u00abAndre kostnader\u00bb etter estimert skatt for disse to regnskapspostene. Poster som inng\u00e5r i \u00abAndre inntekter\u00bb og \u00abAndre kostnader\u00bb er omtalt i note 14. Dersom det oppst\u00e5r andre poster av spesiell karakter p\u00e5 regnskapslinjene nedenfor selskapets driftsresultat, vil disse ogs\u00e5 bli korrigert for.Orkla har en opsjonsordning for ledende ansatte som vil kunne gi en mindre utvanningseffekt for \u00f8vrige aksjon\u00e6rer. \u00abResultat pr. aksje\u00bb og \u00abresultat pr. aksje (adj.)\u00bb vises av den grunn b\u00e5de med og uten utvanningseffekt. Eventuell utvanningseffekt fremkommer som differanse mellom det antall aksjer som kan erverves ved ut\u00f8velse av utest\u00e5ende opsjoner og det antall aksjer som kunne v\u00e6rt ervervet til virkelig verdi for det vederlag som ytes for aksjer som kan erverves basert p\u00e5 utest\u00e5ende opsjoner. Virkelig verdi er beregnet ut fra gjennomsnittlig b\u00f8rskurs p\u00e5 Orkla-aksjen for den aktuelle perioden.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-159-4": {
   "value": "<span class=\"_ _2d3\"></span><span class=\"ff4 ls2 ws2\">Not<span class=\"_ _8\"></span>e 18 </span>Nedsk<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>iv<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ngsv<span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>rder<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>nger V<span class=\"_ _b\"></span>erdifallstester <span class=\"_ _b\"></span>og nedskrivninger  L\u00f8pende over<span class=\"_ _3\"></span>v<span class=\"_ _8\"></span>\u00e5king av langsiktige eiendeler<span class=\"_ _3\"></span> Orklak<span class=\"_ _b\"></span>onsernet har <span class=\"_ _b\"></span>vesentlige langsiktige <span class=\"_ _b\"></span>eiendeler i f<span class=\"_ _b\"></span>orm av materielle (varige<span class=\"_ _b\"></span> driftsmidler) og <span class=\"_ _3\"></span>immaterielle<span class=\"_ _8\"></span> eiendeler<span class=\"_ _b\"></span>.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Utvidet<span class=\"_ _8\"></span> forklaring og utviklingen i disse<span class=\"_ _b\"></span> eiendelene<span class=\"_ _b\"></span> er pr<span class=\"_ _b\"></span>esenter<span class=\"_ _3\"></span>t i note<span class=\"_ _b\"></span> 19<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og 20.<span class=\"_ _8\"></span> I <span class=\"_ _8\"></span>tillegg har k<span class=\"_ _b\"></span>onsernet andre langsiktige<span class=\"_ _b\"></span> eiendeler<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>som i hovedsak <span class=\"_ _b\"></span>gjelder investeringer<span class=\"_ _b\"></span> i selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f\u00f8rt etter<span class=\"_ _8\"></span> egenkapitalmetoden.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Disse<span class=\"_ _8\"></span> er behandlet i <span class=\"_ _3\"></span>note<span class=\"_ _8\"></span> 6 og inng\u00e5r ikk<span class=\"_ _b\"></span>e i <span class=\"_ _b\"></span>dr\u00f8ftelsen nedenfor<span class=\"_ _f\"></span>. De balansef\u00f8rte eiendelene<span class=\"_ _b\"></span> over<span class=\"_ _3\"></span>v\u00e5k<span class=\"_ _b\"></span>es l\u00f8pende, og dersom det<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>indik<span class=\"_ _8\"></span>atorer<span class=\"_ _b\"></span> p\u00e5 at verdiene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> eiendelene<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e lenger er<span class=\"_ _b\"></span> gjenvinnbare, vil det<span class=\"_ _8\"></span> strak<span class=\"_ _b\"></span>s bli foretatt verdifallstest<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> sjekk<span class=\"_ _b\"></span>e om eiendelene<span class=\"_ _8\"></span> fortsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> kan forsvare<span class=\"_ _b\"></span> sine r<span class=\"_ _b\"></span>egnskapsf\u00f8rte <span class=\"_ _b\"></span>verdier<span class=\"_ _b\"></span>. Dersom nye<span class=\"_ _b\"></span> estimater k<span class=\"_ _b\"></span>onkluderer<span class=\"_ _b\"></span> med at verdiene<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> lenger er<span class=\"_ _b\"></span> gjenvinnbare,<span class=\"_ _b\"></span> foretas<span class=\"_ _b\"></span> nedskrivning av <span class=\"_ _b\"></span>eiendelene til gjenvinnbart bel\u00f8p,<span class=\"_ _b\"></span> det h\u00f8yeste<span class=\"_ _b\"></span> av netto <span class=\"_ _b\"></span>salgsverdi og bruk<span class=\"_ _b\"></span>sverdi (neddisk<span class=\"_ _b\"></span>onter<span class=\"_ _3\"></span>t k<span class=\"_ _b\"></span>ontantstr\u00f8m).Nedskrivn<span class=\"_ _8\"></span>inger Det <span class=\"_ _b\"></span>er for<span class=\"_ _b\"></span>etat<span class=\"_ _3\"></span>t nedskrivninger<span class=\"_ _b\"></span> p\u00e5 <span class=\"_ _8\"></span>totalt <span class=\"_ _b\"></span>147<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> i 2022. Nedskrivningene f<span class=\"_ _b\"></span>ordeler seg <span class=\"_ _b\"></span>som f\u00f8lger p\u00e5 f<span class=\"_ _b\"></span>orretningsomr\u00e5dene:Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _160\"> </span>2021Orkla Foods<span class=\"_ _b\"></span> Europe<span class=\"_ _b1\"> </span>(21)<span class=\"_ _85\"> </span>-Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _2d4\"> </span>(10)<span class=\"_ _85\"> </span>-Orkla Car<span class=\"_ _b\"></span>e<span class=\"_ _2d5\"> </span><span class=\"ws2\">(48)<span class=\"_ _85\"> </span>-</span>Orkla Food Ingr<span class=\"_ _b\"></span>edients<span class=\"_ _2d6\"> </span>(4)<span class=\"_ _85\"> </span>-Orkla Consumer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Investments<span class=\"_ _102\"> </span><span class=\"ws2\">(64)<span class=\"_ _1b2\"> </span>(4)</span>Merk<span class=\"_ _8\"></span>evarevirk<span class=\"_ _b\"></span>somheten inkl. HK<span class=\"_ _273\"> </span>(147)<span class=\"_ _1b2\"> </span>(4)Financial Investments<span class=\"_ _2d7\"> </span>-<span class=\"_ _f0\"> </span>(1)Orkla<span class=\"_ _2d8\"> </span>(147)<span class=\"_ _152\"> </span>(5)Merke<span class=\"_ _b\"></span>varevirk<span class=\"_ _b\"></span>somheten inkl.<span class=\"_ _b\"></span> HK Konsernet<span class=\"_ _b\"></span> gjennomf\u00f8rte i tr\u00e5d <span class=\"_ _3\"></span>med vedtatte prinsipper<span class=\"_ _b\"></span>, ver<span class=\"_ _8\"></span>difallstester for<span class=\"_ _b\"></span> alle immaterielle <span class=\"_ _b\"></span>eiendeler med ubestemt levetid <span class=\"_ _b\"></span>og for<span class=\"_ _b\"></span> all goodwill f\u00f8r<span class=\"_ _b\"></span> avleggelse av<span class=\"_ _b\"></span> 3. kv<span class=\"_ _b\"></span>ar<span class=\"_ _3\"></span>tal.<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>et Harris<span class=\"_ _b\"></span> i House <span class=\"_ _8\"></span>Care<span class=\"_ _8\"></span> UK<span class=\"_ _8\"></span> (<span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>Consumer Investments) har utfr<span class=\"_ _b\"></span>a \u00e5rets<span class=\"_ _b\"></span> tester blitt nedskr<span class=\"_ _b\"></span>evet med 64 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>. Det er utover<span class=\"_ _b\"></span> dette <span class=\"_ _b\"></span>ogs\u00e5 blitt f<span class=\"_ _b\"></span>oretatt nedskrivning av fir<span class=\"_ _b\"></span>e mindre<span class=\"_ _b\"></span> varemerk<span class=\"_ _b\"></span>er i Orkla Health (<span class=\"_ _b\"></span>Orkla Care) p\u00e5 til sammen 48 mill. kroner<span class=\"_ _b\"></span> samt en goodwillpost i Or<span class=\"_ _b\"></span>chard V<span class=\"_ _b\"></span>alley <span class=\"_ _b\"></span>Australia<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>Orkla Food Ingredients) p\u00e5<span class=\"_ _b\"></span> 4 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>. Orkla besluttet i <span class=\"_ _b\"></span>f\u00f8rste halvdel av<span class=\"_ _b\"></span> mars 2022 \u00e5<span class=\"_ _b\"></span> avvikle <span class=\"_ _b\"></span>eierskapet til <span class=\"_ _b\"></span>sin russisk<span class=\"_ _b\"></span>e virk<span class=\"_ _b\"></span>somhet Ham\u00e9 Foods<span class=\"_ _b\"></span> ZA<span class=\"_ _f\"></span>O,<span class=\"_ _b\"></span> som produser<span class=\"_ _8\"></span>er langtidsholdbar<span class=\"_ _b\"></span>e matvarer<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> det russisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>edet. Det har<span class=\"_ _b\"></span> som f<span class=\"_ _b\"></span>\u00f8lge av <span class=\"_ _b\"></span>denne beslutningen blitt k<span class=\"_ _b\"></span>ostnadsf\u00f8rt 95 mill.<span class=\"_ _b\"></span> kroner presentert <span class=\"_ _b\"></span>som \u00abAndr<span class=\"_ _b\"></span>e k<span class=\"_ _b\"></span>ostnader\u00bb knyttet til nedskrivning av<span class=\"_ _b\"></span> bokf\u00f8rte ver<span class=\"_ _b\"></span>dier i selsk<span class=\"_ _b\"></span>apet, hvorav<span class=\"_ _b\"></span> 21 mill. kr<span class=\"_ _b\"></span>oner er<span class=\"_ _b\"></span> nedskrivning av <span class=\"_ _b\"></span>varige <span class=\"_ _b\"></span>driftsmidler i selsk<span class=\"_ _b\"></span>apet. Det <span class=\"_ _b\"></span>er i 2022 blitt <span class=\"_ _b\"></span>foretatt en nedskrivning av<span class=\"_ _b\"></span> produksjonsmidler<span class=\"_ _b\"></span> p\u00e5 <span class=\"_ _b\"></span>10 mill. kroner<span class=\"_ _b\"></span> i Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _b\"></span> Sverige i <span class=\"_ _b\"></span>\u00abAndre k<span class=\"_ _b\"></span>ostnader\u00bb.  Det har<span class=\"_ _b\"></span> utover dette<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> fremk<span class=\"_ _b\"></span>ommet indikasjoner p\u00e5<span class=\"_ _b\"></span> verdifall <span class=\"_ _b\"></span>for k<span class=\"_ _b\"></span>onsernets eiendeler pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember 2022, se<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> \u00f8vrig <span class=\"_ _3\"></span>avsnittet \u00abSensitivitet\u00bb<span class=\"_ _b\"></span> i denne noten.<span class=\"_ _b\"></span> Det ble<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> foretatt noen <span class=\"_ _b\"></span>vesentlige nedskrivninger i <span class=\"_ _b\"></span>2021. \u00d8vrig virksomhet Det er<span class=\"_ _b\"></span> ogs\u00e5 gjennomf\u00f8rt en oppdatert verdivur<span class=\"_ _b\"></span>dering <span class=\"_ _3\"></span>av kraftverk<span class=\"_ _b\"></span>ene i Sauda, og den for<span class=\"_ _b\"></span>etat<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> vurderingen forsv<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> konsernets<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>investering i Saudefaldene. Benyttet W<span class=\"_ _f\"></span>A<span class=\"_ _b\"></span>CC r<span class=\"_ _8\"></span>eflekterer<span class=\"_ _8\"></span> lavere<span class=\"_ _b\"></span> risiko<span class=\"_ _b\"></span> enn f<span class=\"_ _8\"></span>or <span class=\"_ _b\"></span>\u00f8vrige k<span class=\"_ _b\"></span>onsernselskaper<span class=\"_ _b\"></span>.\u00d8vrige vur<span class=\"_ _b\"></span>deringer Det er<span class=\"_ _b\"></span> ellers ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>identifisert <span class=\"_ _3\"></span>mindr<span class=\"_ _8\"></span>everdier<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyt<span class=\"_ _3\"></span>tet til v<span class=\"_ _b\"></span>arige driftsmidler eller<span class=\"_ _b\"></span> immaterielle <span class=\"_ _b\"></span>eiendeler i k<span class=\"_ _b\"></span>onsernet. Mark<span class=\"_ _b\"></span>edsutviklingen i 2022 har <span class=\"_ _b\"></span>v\u00e6rt p\u00e5virk<span class=\"_ _b\"></span>et av Russlands<span class=\"_ _b\"></span> invasjon av Ukraina<span class=\"_ _b\"></span> i kombinasjon med <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>tervirkninger av<span class=\"_ _8\"></span> pandemien.<span class=\"_ _8\"></span> Dette har<span class=\"_ _8\"></span> f<span class=\"_ _8\"></span>\u00f8rt til h\u00f8ye k<span class=\"_ _b\"></span>ostnads\u00f8kninger p\u00e5<span class=\"_ _b\"></span> viktige<span class=\"_ _b\"></span> r\u00e5varer<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>energi <span class=\"_ _8\"></span>og andre<span class=\"_ _b\"></span> innsatsfaktorer<span class=\"_ _b\"></span>. Situasjonen vil f\u00f8lges n\u00f8ye fremover<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i forhold til om dette vil f\u00f8r<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> til nedskrivningsindikasjoner<span class=\"_ _b\"></span> for noen av<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> virk<span class=\"_ _b\"></span>somheter<span class=\"_ _b\"></span>.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Goodwill og immaterielle<span class=\"_ _b\"></span> eiendeler med ubestemt levetid avskrives<span class=\"_ _b\"></span> ikke l\u00f8pende.<span class=\"_ _b\"></span> Disse eiendelene testes<span class=\"_ _b\"></span> der<span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>minst \u00e5rlig for ver<span class=\"_ _8\"></span>difall. I Orkla gj\u00f8res<span class=\"_ _b\"></span> det<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i 3. kvartal. I tilfelle det<span class=\"_ _8\"></span> foreligger<span class=\"_ _b\"></span> s\u00e6rlige indikasjoner p\u00e5 verdifall,<span class=\"_ _8\"></span> gjennomf\u00f8res<span class=\"_ _b\"></span> verdifallstester hyppigere. Kontant-str\u00f8mmer<span class=\"_ _8\"></span> knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til <span class=\"_ _8\"></span>eiendelene identifiser<span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>og neddisk<span class=\"_ _8\"></span>onteres.<span class=\"_ _8\"></span> Fremtidig k<span class=\"_ _8\"></span>ontantstr\u00f8m <span class=\"_ _8\"></span>er basert p\u00e5 gitte forutsetninger<span class=\"_ _8\"></span> (se egen tabell i denne noten) og enhetens vedtatte planer<span class=\"_ _b\"></span>. Dersom neddisk<span class=\"_ _8\"></span>ontert verdi av<span class=\"_ _b\"></span> fremtidige k<span class=\"_ _b\"></span>ontantstr\u00f8mmer <span class=\"_ _8\"></span>er laver<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>enn balansef\u00f8rt <span class=\"_ _8\"></span>verdi av <span class=\"_ _b\"></span>enhetens anvendte kapital,<span class=\"_ _b\"></span> gjennomf\u00f8res<span class=\"_ _8\"></span> nedskrivning til <span class=\"_ _b\"></span>gjenvinnbar<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> bel\u00f8p. Dersom neddisk<span class=\"_ _8\"></span>ontert verdi <span class=\"_ _b\"></span>er h\u00f8yere<span class=\"_ _8\"></span> enn anvendt k<span class=\"_ _8\"></span>apital, betyr<span class=\"_ _b\"></span> dette at <span class=\"_ _8\"></span>verdien av<span class=\"_ _8\"></span> den immaterielle<span class=\"_ _b\"></span> eiendelen eller goodwillen er<span class=\"_ _b\"></span> gjenvinnbar.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>I de<span class=\"_ _8\"></span> tilfellene neddisk<span class=\"_ _8\"></span>ontert verdi overstiger<span class=\"_ _8\"></span>  <span class=\"_ _291\"></span>anvendt kapital <span class=\"_ _3\"></span>med mindre enn 20 %, gj\u00f8r<span class=\"_ _8\"></span>es det<span class=\"_ _8\"></span> en yt<span class=\"_ _3\"></span>terliger<span class=\"_ _8\"></span>e sensitivitetsanalyse<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or \u00e5 sikr<span class=\"_ _8\"></span>e beregningen.<span class=\"_ _8\"></span> Anvendt kapital er definert gjennom presentasjonen av segmenter i note 7.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>I aktuelle tilfeller<span class=\"_ _8\"></span> gjennomg\u00e5s forutsetninger<span class=\"_ _8\"></span> og estimater p\u00e5 nytt, og det m\u00e5les i <span class=\"_ _3\"></span>hvor<span class=\"_ _8\"></span> stor gr<span class=\"_ _8\"></span>ad investeringen er robust i forhold til disse. Alternativt vil eiendelens<span class=\"_ _b\"></span> salgsverdi <span class=\"_ _3\"></span>beregnes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or \u00e5 se<span class=\"_ _8\"></span> om denne gir<span class=\"_ _b\"></span> st\u00f8t<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> til \u00e5 opprettholde bokf\u00f8rt verdi.V<span class=\"_ _b\"></span>aremerker<span class=\"_ _8\"></span> med <span class=\"_ _3\"></span>ubestemt levetid testes for<span class=\"_ _b\"></span> verdifall ved <span class=\"_ _3\"></span>at estimater<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> fremtidig salg av det aktuelle <span class=\"_ _b\"></span>varemerket<span class=\"_ _8\"></span> neddisk<span class=\"_ _8\"></span>onteres <span class=\"_ _b\"></span>og m\u00e5les opp<span class=\"_ _b\"></span> mot varemerk<span class=\"_ _b\"></span>ets bokf\u00f8rte <span class=\"_ _b\"></span>verdi. Dette blir<span class=\"_ _b\"></span> gjort ut fr<span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>en modell hvor <span class=\"_ _b\"></span>varemerkets<span class=\"_ _b\"></span> neddiskonterte <span class=\"_ _b\"></span>verdi blir kalkulert med <span class=\"_ _b\"></span>en prosentsats som indikerer<span class=\"_ _b\"></span> varemerkets<span class=\"_ _b\"></span> styrke. Denne styrk<span class=\"_ _b\"></span>en <span class=\"_ _3\"></span>ble<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>forutsatt ved kj\u00f8pet og videref<span class=\"_ _8\"></span>\u00f8res<span class=\"_ _8\"></span> i utgangspunktet ved verdifallstestingen.K<span class=\"_ _8\"></span>ontantstr\u00f8mgenererende enhet<span class=\"_ _8\"></span>er En k<span class=\"_ _b\"></span>ontantstr\u00f8mgenererende<span class=\"_ _b\"></span> enhet (K<span class=\"_ _b\"></span>GE) er<span class=\"_ _b\"></span> det laveste<span class=\"_ _b\"></span> niv\u00e5et <span class=\"_ _b\"></span>en kan m\u00e5le uavhengige k<span class=\"_ _b\"></span>ontantstr\u00f8mmer<span class=\"_ _b\"></span> fra. Ingen av<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> rapporter<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>segmentene pr<span class=\"_ _f\"></span>. 31. desember<span class=\"_ _b\"></span> 2022 <span class=\"_ _3\"></span>utgj\u00f8r<span class=\"_ _8\"></span> en egen K<span class=\"_ _8\"></span>GE. Orkla Foods<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>Orkla Conf<span class=\"_ _b\"></span>ectioner<span class=\"_ _3\"></span>y &amp; Snack<span class=\"_ _b\"></span>s har<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>en K<span class=\"_ _b\"></span>GE innenfor<span class=\"_ _b\"></span> hvert land og testes dermed pr<span class=\"_ _b\"></span>. land. Orkla Car<span class=\"_ _b\"></span>e derimot best\u00e5r av merk<span class=\"_ _b\"></span>evarevirksomheter<span class=\"_ _b\"></span> som har<span class=\"_ _b\"></span> virksomheter<span class=\"_ _b\"></span> innenfor <span class=\"_ _b\"></span>flere land.<span class=\"_ _b\"></span> B\u00e5de innenfor<span class=\"_ _b\"></span> Orkla Foods og Orkla Car<span class=\"_ _b\"></span>e er det<span class=\"_ _b\"></span> selskaper som har v\u00e6rt i k<span class=\"_ _b\"></span>onsernet <span class=\"_ _3\"></span>i lang tid, og disse<span class=\"_ _8\"></span> selskapene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> den grunn <span class=\"_ _3\"></span>lave<span class=\"_ _8\"></span> eller ingen balansef\u00f8rte immaterielle<span class=\"_ _b\"></span> eiendeler<span class=\"_ _f\"></span>. Store<span class=\"_ _b\"></span> oppkj\u00f8p<span class=\"_ _8\"></span> som kj\u00f8pet<span class=\"_ _b\"></span> av Rieber &amp; S\u00f8n Norge<span class=\"_ _b\"></span> i 2013 og <span class=\"_ _b\"></span>Cederroth i 2015 <span class=\"_ _b\"></span>er i hovedsak<span class=\"_ _b\"></span> blit<span class=\"_ _3\"></span>t <span class=\"_ _8\"></span>fullintegrert i eksister<span class=\"_ _b\"></span>ende virksomhet<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i Orkla og mer<span class=\"_ _3\"></span>ver<span class=\"_ _8\"></span>dier<span class=\"_ _8\"></span> ved oppkj\u00f8pene forsv<span class=\"_ _8\"></span>ares<span class=\"_ _b\"></span> dermed av de nye samlede<span class=\"_ _b\"></span> enhetene. Orkla India<span class=\"_ _b\"></span> har <span class=\"_ _b\"></span>to K<span class=\"_ _b\"></span>GE\u2019<span class=\"_ _b\"></span>er; MTR Foods <span class=\"_ _b\"></span>og Eastern Condiments.<span class=\"_ _b\"></span> Orkla Food Ingr<span class=\"_ _b\"></span>edients best\u00e5r av<span class=\"_ _b\"></span> mange ulik<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>enheter innenfor<span class=\"_ _b\"></span> bakeri-<span class=\"_ _b\"></span> og iskremingredienser<span class=\"_ _f\"></span>, <span class=\"_ _b\"></span>og disse<span class=\"_ _8\"></span> utgj\u00f8r i hovedsak<span class=\"_ _b\"></span> egne<span class=\"_ _8\"></span> K<span class=\"_ _b\"></span>GE'<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>. Disse<span class=\"_ _8\"></span> testes<span class=\"_ _b\"></span> individuelt og utgj\u00f8r til sammen 20 gjennomf\u00f8rte<span class=\"_ _b\"></span> tester<span class=\"_ _b\"></span>.Orkla <span class=\"_ _b\"></span>Consumer Investments<span class=\"_ _b\"></span> best\u00e5r av <span class=\"_ _b\"></span>Orkla House<span class=\"_ _b\"></span> Care,<span class=\"_ _b\"></span> Lilleborg, Pierre<span class=\"_ _b\"></span> Robert, K<span class=\"_ _b\"></span>otipizza, New<span class=\"_ _b\"></span> Y<span class=\"_ _f\"></span>ork<span class=\"_ _b\"></span> Pizza <span class=\"_ _8\"></span>og Da <span class=\"_ _b\"></span>Grasso. Lillebor<span class=\"_ _8\"></span>g,<span class=\"_ _8\"></span> Kotipizza<span class=\"_ _b\"></span> og New <span class=\"_ _b\"></span>Y<span class=\"_ _f\"></span>ork<span class=\"_ _8\"></span> Pizza utgj\u00f8r<span class=\"_ _b\"></span> egne<span class=\"_ _8\"></span> K<span class=\"_ _b\"></span>GE\u2019<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>. Da<span class=\"_ _8\"></span> Gr<span class=\"_ _8\"></span>asso,<span class=\"_ _8\"></span> hvor kj\u00f8pet<span class=\"_ _8\"></span> ble<span class=\"_ _8\"></span> gjennomf<span class=\"_ _8\"></span>\u00f8rt i desember 2022,<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>utgj\u00f8re<span class=\"_ _8\"></span> en egen K<span class=\"_ _8\"></span>GE for<span class=\"_ _b\"></span> verdifallstesting <span class=\"_ _3\"></span>i 2023.<span class=\"_ _8\"></span> For Pierre<span class=\"_ _b\"></span> Robert utgj\u00f8r Norge<span class=\"_ _b\"></span> og Finland <span class=\"_ _b\"></span>egne K<span class=\"_ _b\"></span>GE\u2019<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>. I Orkla<span class=\"_ _b\"></span> House <span class=\"_ _b\"></span>Care <span class=\"_ _b\"></span>er virksomhetene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i UK, Benelux-landene og Norge selvstendige<span class=\"_ _b\"></span> enheter som testes p\u00e5<span class=\"_ _b\"></span> individuell basis.Segmentene er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>beskrevet<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>note<span class=\"_ _8\"></span> 7 og oversikt over<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>bokf\u00f8rt goodwill og varemerk<span class=\"_ _b\"></span>er knyt<span class=\"_ _3\"></span>tet til de<span class=\"_ _b\"></span> st\u00f8rste K<span class=\"_ _8\"></span>GE\u2019<span class=\"_ _b\"></span>ene pr<span class=\"_ _b\"></span>. forr<span class=\"_ _8\"></span>etningsomr\u00e5de<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> vist i egen oversikt i <span class=\"_ _b\"></span>denne noten.V<span class=\"_ _b\"></span>aremerk<span class=\"_ _b\"></span>er For v<span class=\"_ _b\"></span>aremerker<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>ny<span class=\"_ _8\"></span> organisering normalt ikke<span class=\"_ _b\"></span> endre forutsetningene<span class=\"_ _b\"></span> knyt<span class=\"_ _3\"></span>tet til m\u00e5ling <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> de ulike<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>merk<span class=\"_ _b\"></span>enes styrk<span class=\"_ _b\"></span>e. V<span class=\"_ _b\"></span>aremerk<span class=\"_ _b\"></span>ene lever videre<span class=\"_ _b\"></span> i den nye organisasjonen.<span class=\"_ _b\"></span> Ver<span class=\"_ _b\"></span>dien <span class=\"_ _3\"></span>av et<span class=\"_ _8\"></span> var<span class=\"_ _8\"></span>emerk<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> vil v\u00e6re<span class=\"_ _b\"></span> dynamisk, og nye produkter<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>lanseres<span class=\"_ _8\"></span> under det gitte<span class=\"_ _8\"></span> varemerk<span class=\"_ _b\"></span>et, vil v<span class=\"_ _8\"></span>\u00e6re<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>med p\u00e5 \u00e5 opprettholde merk<span class=\"_ _b\"></span>ets verdi.Forutset<span class=\"_ _8\"></span>nin<span class=\"_ _8\"></span>ger Merk<span class=\"_ _b\"></span>evarevirksomheten <span class=\"_ _b\"></span>er i utgangspunktet r<span class=\"_ _b\"></span>elativ<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>stabil i forhold <span class=\"_ _8\"></span>til svingninger i mark<span class=\"_ _b\"></span>edene. Ber<span class=\"_ _b\"></span>egninger av <span class=\"_ _b\"></span>fremtidig kontantstr<span class=\"_ _b\"></span>\u00f8m bygger p\u00e5 en rekk<span class=\"_ _b\"></span>e forutsetninger<span class=\"_ _f\"></span>. Det<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> gjelder b\u00e5de forhold som forutsetninger<span class=\"_ _8\"></span> om den \u00f8k<span class=\"_ _b\"></span>onomiske<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utviklingen og forhold som forutsetninger om antatt levetid p\u00e5 viktige v<span class=\"_ _b\"></span>aremerker<span class=\"_ _f\"></span>. Fremtidig kontantstr<span class=\"_ _8\"></span>\u00f8m er estimert med utgangspunkt i budsjett f<span class=\"_ _b\"></span>or k<span class=\"_ _b\"></span>ommende \u00e5r <span class=\"_ _b\"></span>og fire<span class=\"_ _b\"></span> p\u00e5f\u00f8lgende prognose\u00e5r<span class=\"_ _f\"></span>. Fra<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>med <span class=\"_ _3\"></span>\u00e5r<span class=\"_ _b\"></span> seks<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> det beregnet en terminalverdi.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>De<span class=\"_ _8\"></span> viktigste<span class=\"_ _8\"></span> faktorene som er lagt til grunn ved verdifallstestene<span class=\"_ _b\"></span> er oppsummert pr<span class=\"_ _b\"></span>. segment i egen tabell i denne noten. KGE\u2019<span class=\"_ _f\"></span>ene operer<span class=\"_ _8\"></span>er i forskjellige mark<span class=\"_ _8\"></span>eder<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> og tabellen er ment \u00e5 gi en oversikt over<span class=\"_ _b\"></span> de viktigste<span class=\"_ _b\"></span> driverne. Disk<span class=\"_ _b\"></span>onteringssats Disk<span class=\"_ _b\"></span>onteringssatsen som benyt<span class=\"_ _3\"></span>tes,<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>tar utgangspunkt<span class=\"_ _8\"></span> i k<span class=\"_ _b\"></span>onsernets kapitalk<span class=\"_ _b\"></span>ostnad, <span class=\"_ _b\"></span>som er ber<span class=\"_ _b\"></span>egnet til 6,3<span class=\"_ _b\"></span> % etter <span class=\"_ _b\"></span>skatt (5,5 % i 2021),<span class=\"_ _b\"></span> baser<span class=\"_ _3\"></span>t p\u00e5 et<span class=\"_ _b\"></span> veid gjennomsnit<span class=\"_ _3\"></span>t av avkastningskrav<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or<span class=\"_ _8\"></span> egen- og fremmedk<span class=\"_ _8\"></span>apital (W<span class=\"_ _f\"></span>A<span class=\"_ _8\"></span>CC<span class=\"_ _b\"></span>) for<span class=\"_ _8\"></span> k<span class=\"_ _b\"></span>onsernet. K<span class=\"_ _8\"></span>onsernets <span class=\"_ _b\"></span>W<span class=\"_ _b\"></span>A<span class=\"_ _b\"></span>CC f<span class=\"_ _8\"></span>\u00f8r<span class=\"_ _8\"></span> sk<span class=\"_ _8\"></span>att utgj\u00f8r<span class=\"_ _8\"></span> 8,<span class=\"_ _8\"></span>1 % (7<span class=\"_ _b\"></span>,0 % i 2021). Egenkapitalavkastningskr<span class=\"_ _b\"></span>avet estimeres<span class=\"_ _b\"></span> ved bruk<span class=\"_ _b\"></span> av kapitalverdimodellen (<span class=\"_ _b\"></span>CAPM).<span class=\"_ _b\"></span> Fremmedkapitalavkastningskr<span class=\"_ _b\"></span>avet estimeres<span class=\"_ _b\"></span> ut fra<span class=\"_ _b\"></span> langsiktig risik<span class=\"_ _b\"></span>ofri rente <span class=\"_ _b\"></span>tillagt en kredittmargin utledet<span class=\"_ _b\"></span> av Orklas<span class=\"_ _b\"></span> marginale langsiktige<span class=\"_ _b\"></span> l\u00e5nerente.<span class=\"_ _b\"></span> Eksterne inf<span class=\"_ _b\"></span>ormasjonskilder benyt<span class=\"_ _3\"></span>tes<span class=\"_ _8\"></span> f<span class=\"_ _8\"></span>or ber<span class=\"_ _8\"></span>egning av<span class=\"_ _8\"></span> egenkapital-<span class=\"_ _b\"></span> og fremmedkapitalk<span class=\"_ _b\"></span>ostnad. Disk<span class=\"_ _b\"></span>onteringssatsen <span class=\"_ _3\"></span>justeres<span class=\"_ _b\"></span> for landrisik<span class=\"_ _b\"></span>o og inflasjonsniv\u00e5 tilpasset den aktuelle ver<span class=\"_ _b\"></span>diberegning. Sensitivitet De st\u00f8rste<span class=\"_ _b\"></span> varemerk<span class=\"_ _b\"></span>e- og goodwillpostene<span class=\"_ _b\"></span> er kny<span class=\"_ _3\"></span>ttet til virksomheter<span class=\"_ _b\"></span> i god utvikling.<span class=\"_ _b\"></span> En sammenligning av<span class=\"_ _b\"></span> bokf\u00f8rt anvendt kapital i merk<span class=\"_ _b\"></span>evarevirksomheten med en gjennomsnittsverdi av \u00abSum Of<span class=\"_ _b\"></span> The Parts\u00bb<span class=\"_ _b\"></span> (SO<span class=\"_ _b\"></span>TP) basert <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> analy<span class=\"_ _3\"></span>tik<span class=\"_ _b\"></span>ernes verdivur<span class=\"_ _8\"></span>dering <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> tilsvarende<span class=\"_ _8\"></span> omr\u00e5de,<span class=\"_ _b\"></span> viser betydelige merverdier<span class=\"_ _b\"></span>. Mer<span class=\"_ _3\"></span>verdier<span class=\"_ _b\"></span> varierer<span class=\"_ _8\"></span> fra<span class=\"_ _8\"></span> omr\u00e5de<span class=\"_ _8\"></span> til omr\u00e5de,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>men alle de <span class=\"_ _b\"></span>fem merkev<span class=\"_ _b\"></span>areomr\u00e5dene <span class=\"_ _b\"></span>viser at SO<span class=\"_ _b\"></span>TP<span class=\"_ _b\"></span> er klart h\u00f8yer<span class=\"_ _b\"></span>e enn <span class=\"_ _b\"></span>tilsvarende<span class=\"_ _b\"></span> bokf\u00f8rte ver<span class=\"_ _b\"></span>dier<span class=\"_ _b\"></span>. Det vil kunne v<span class=\"_ _b\"></span>\u00e6re usikkerhet<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kny<span class=\"_ _3\"></span>ttet til v<span class=\"_ _8\"></span>aremerk<span class=\"_ _b\"></span>e- og goodwillposter<span class=\"_ _b\"></span> i selskaper<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>nylig er kj\u00f8pt. For slik<span class=\"_ _b\"></span>e selsk<span class=\"_ _8\"></span>aper<span class=\"_ _8\"></span> er planer og forutsatt vekst<span class=\"_ _b\"></span> baser<span class=\"_ _3\"></span>t p\u00e5<span class=\"_ _b\"></span> utviklingen i relativt nye mark<span class=\"_ _b\"></span>eder <span class=\"_ _8\"></span>for<span class=\"_ _b\"></span> konsernet.<span class=\"_ _b\"></span> Ut fra<span class=\"_ _b\"></span> de<span class=\"_ _8\"></span> forutsetninger<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>forventninger som er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>lagt inn <span class=\"_ _3\"></span>b\u00e5de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i oppkj\u00f8pscasene<span class=\"_ _8\"></span> og videre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>planer<span class=\"_ _b\"></span>, forsv<span class=\"_ _8\"></span>arer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>imidlertid virksomhetene<span class=\"_ _b\"></span> sine balansef\u00f8rte verdier<span class=\"_ _f\"></span>. Utviklingen i Orkla<span class=\"_ _b\"></span> Confectionery &amp; Snack<span class=\"_ _b\"></span>s Latvija<span class=\"_ _b\"></span> har v<span class=\"_ _b\"></span>\u00e6r<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>svak<span class=\"_ _8\"></span>ere<span class=\"_ _b\"></span> enn forutsatt siden selskapet ble kj\u00f8pt opp.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Ut fra<span class=\"_ _8\"></span> forventede k<span class=\"_ _b\"></span>ontantstr\u00f8mmer f<span class=\"_ _b\"></span>orsvarer <span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>Confectioner<span class=\"_ _3\"></span>y<span class=\"_ _8\"></span> &amp; Snack<span class=\"_ _8\"></span>s Latvija<span class=\"_ _b\"></span> bokf\u00f8rt verdi,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>men <span class=\"_ _3\"></span>utviklingen fremover<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>bli fulgt opp<span class=\"_ _8\"></span> tett i <span class=\"_ _3\"></span>forhold til forutsatt resultatoppn\u00e5else.<span class=\"_ _b\"></span> Det ble f<span class=\"_ _b\"></span>oretatt en nedskrivningstest i <span class=\"_ _b\"></span>3. kvartal 2022.<span class=\"_ _b\"></span>  Denne ble<span class=\"_ _b\"></span> oppdatert i <span class=\"_ _b\"></span>en ny gjennomgang pr<span class=\"_ _f\"></span>. <span class=\"_ _8\"></span>31. <span class=\"_ _b\"></span>desember 2022.<span class=\"_ _b\"></span> I ned-skrivningstesten som ble foretatt pr<span class=\"_ _b\"></span>. 31. desember<span class=\"_ _b\"></span> 2022, vil en nedgang fra<span class=\"_ _b\"></span> 1,5 % til 1,0 % vekst i terminalleddet for Orkla<span class=\"_ _b\"></span> Confectionery &amp; <span class=\"_ _3\"></span>Snacks<span class=\"_ _b\"></span> Latvija, <span class=\"_ _b\"></span>gi en nedskrivning p\u00e5<span class=\"_ _b\"></span> i underkant av <span class=\"_ _b\"></span>40 mill. kr<span class=\"_ _b\"></span>oner<span class=\"_ _b\"></span>, mens <span class=\"_ _b\"></span>en \u00f8kning av W<span class=\"_ _f\"></span>A<span class=\"_ _b\"></span>CC f\u00f8r<span class=\"_ _b\"></span> skatt <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>0,5<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>%-poeng vil gi en nedskrivning <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> ca. 55 mill. kroner<span class=\"_ _f\"></span>. En nedgang p\u00e5<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>1 %-poeng i prognoseperioden <span class=\"_ _b\"></span>og i terminalleddet for<span class=\"_ _b\"></span> EBIT (adj.)-marginen <span class=\"_ _b\"></span>vil gi <span class=\"_ _b\"></span>en nedskrivning p\u00e5 ca.<span class=\"_ _b\"></span> 100<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _f\"></span>. Dette bildet vil raskt kunne endr<span class=\"_ _b\"></span>e seg da det<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>avhenger av forventet fremtidig resultatutvikling i <span class=\"_ _b\"></span>selskapet. Selskapet<span class=\"_ _b\"></span> har v<span class=\"_ _b\"></span>\u00e6r<span class=\"_ _3\"></span>t negativt p\u00e5virk<span class=\"_ _b\"></span>et av<span class=\"_ _8\"></span> k<span class=\"_ _b\"></span>oronapandemien, men har<span class=\"_ _b\"></span> vist <span class=\"_ _b\"></span>en bedret utvikling i 4.<span class=\"_ _b\"></span> kvartal 2022. For de<span class=\"_ _b\"></span> \u00f8vrige K<span class=\"_ _b\"></span>GE'ene<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e tilsvar<span class=\"_ _8\"></span>ende<span class=\"_ _8\"></span> endringer i forutsetningene som beskrevet i avsnitt <span class=\"_ _b\"></span>over<span class=\"_ _b\"></span>, medf\u00f8r<span class=\"_ _b\"></span>e vesentlige<span class=\"_ _b\"></span> nedskrivninger<span class=\"_ _b\"></span>.Goodwill- og v<span class=\"_ _b\"></span>aremerkeposter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innenfor<span class=\"_ _b\"></span> Orklas forretningsomr<span class=\"_ _8\"></span>\u00e5der<span class=\"_ _8\"></span> er listet i tabellene p\u00e5 de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>neste<span class=\"_ _8\"></span> sidene.Risik<span class=\"_ _b\"></span>o for end<span class=\"_ _b\"></span>ringer i ram<span class=\"_ _8\"></span>mebeti<span class=\"_ _8\"></span>ngelser f<span class=\"_ _8\"></span>remo<span class=\"_ _b\"></span>ver  De <span class=\"_ _b\"></span>globale utfor<span class=\"_ _b\"></span>dringene knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til klimaendringer<span class=\"_ _b\"></span>, ressursknapphet,<span class=\"_ _b\"></span> ern\u00e6ring og helse<span class=\"_ _b\"></span> p\u00e5virker<span class=\"_ _b\"></span> Orklas<span class=\"_ _b\"></span> virksomhet<span class=\"_ _b\"></span> i form av risik<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>for endringer i r<span class=\"_ _b\"></span>\u00e5varetilgang, k<span class=\"_ _b\"></span>ostnader<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>forbrukerpr<span class=\"_ _b\"></span>eferanser <span class=\"_ _b\"></span>og politiske<span class=\"_ _b\"></span> rammebetingelser<span class=\"_ _f\"></span>. K<span class=\"_ _8\"></span>onsernet f<span class=\"_ _8\"></span>\u00f8lger<span class=\"_ _8\"></span> utviklingen n\u00f8ye <span class=\"_ _b\"></span>gjennom aktiv inter<span class=\"_ _b\"></span>essentdialog og l\u00f8pende analy<span class=\"_ _b\"></span>ser<span class=\"_ _b\"></span>. Utfordringene<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til klimaendringer <span class=\"_ _b\"></span>og r\u00e5vareknapphet<span class=\"_ _b\"></span> medf\u00f8rer risik<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>\u00f8kning i r\u00e5var<span class=\"_ _b\"></span>ekostnader<span class=\"_ _f\"></span>, redusert <span class=\"_ _b\"></span>tilgang p\u00e5 <span class=\"_ _8\"></span>enk<span class=\"_ _8\"></span>elte<span class=\"_ _8\"></span> r\u00e5var<span class=\"_ _8\"></span>er<span class=\"_ _8\"></span> og brudd p\u00e5<span class=\"_ _b\"></span> Orklas<span class=\"_ _8\"></span> etisk<span class=\"_ _b\"></span>e leverand\u00f8rkrav<span class=\"_ _f\"></span>. Denne<span class=\"_ _8\"></span> risik<span class=\"_ _8\"></span>oen m\u00f8tes<span class=\"_ _8\"></span> gjennom <span class=\"_ _b\"></span>tet<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>oppf\u00f8lging mot leverand\u00f8rer<span class=\"_ _f\"></span>, lager<span class=\"_ _8\"></span>oppbygging p\u00e5 utv<span class=\"_ _8\"></span>algte<span class=\"_ _8\"></span> omr<span class=\"_ _8\"></span>\u00e5der<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> ressurseffektivisering,<span class=\"_ _b\"></span> samt <span class=\"_ _b\"></span>godkjenning av bruk av<span class=\"_ _b\"></span> alternative r\u00e5v<span class=\"_ _b\"></span>arer<span class=\"_ _b\"></span>. Klimaforandringer<span class=\"_ _b\"></span> kan for<span class=\"_ _b\"></span>\u00e5rsake<span class=\"_ _b\"></span> flom, jordskjelv<span class=\"_ _b\"></span> og andre<span class=\"_ _b\"></span> naturkatastrofer<span class=\"_ _f\"></span>, og det vurder<span class=\"_ _b\"></span>es \u00e5 v\u00e6re<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>risik<span class=\"_ _b\"></span>o kny<span class=\"_ _3\"></span>ttet til om Orklas<span class=\"_ _8\"></span> fabrikk<span class=\"_ _8\"></span>er ligger i <span class=\"_ _3\"></span>utsatte<span class=\"_ _8\"></span> omr\u00e5der<span class=\"_ _f\"></span>. Orkla<span class=\"_ _8\"></span> gj\u00f8r vur<span class=\"_ _8\"></span>deringer<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>b\u00e5de<span class=\"_ _8\"></span> nye og ek<span class=\"_ _8\"></span>sisterende<span class=\"_ _8\"></span> lokasjoner og hvor utsatte<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>er f<span class=\"_ _b\"></span>or naturkatastrof<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>. Risik<span class=\"_ _b\"></span>oen vurderes<span class=\"_ _b\"></span> \u00e5 <span class=\"_ _b\"></span>v\u00e6re lav<span class=\"_ _f\"></span>.Disse <span class=\"_ _b\"></span>forholdene kan imidlertid ha<span class=\"_ _b\"></span> innvirkning p\u00e5 fremtidig utvikling av<span class=\"_ _b\"></span> Orklas virk<span class=\"_ _b\"></span>somheter<span class=\"_ _b\"></span>. For<span class=\"_ _3\"></span>ventet utvikling <span class=\"_ _3\"></span>knyttet til disse forholdene<span class=\"_ _b\"></span> er dermed elementer<span class=\"_ _b\"></span> som hensyntas<span class=\"_ _b\"></span> b\u00e5de i forbindelse<span class=\"_ _b\"></span> med vurdering av<span class=\"_ _b\"></span> nedskrivningsindikatorer<span class=\"_ _b\"></span> og ved gjennomf\u00f8ring av nedskrivningstestene.Beskrivelser knyttet til klimarisik<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>de ulik<span class=\"_ _b\"></span>e forr<span class=\"_ _b\"></span>etningsomr\u00e5dene innenfor<span class=\"_ _b\"></span> merk<span class=\"_ _b\"></span>evarevirksomheten er<span class=\"_ _b\"></span> gitt <span class=\"_ _3\"></span>i tabellene<span class=\"_ _8\"></span> p\u00e5 de<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>neste<span class=\"_ _b\"></span> sidene. Spesifikke<span class=\"_ _b\"></span> risik<span class=\"_ _b\"></span>oer knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til hver<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> f<span class=\"_ _8\"></span>orretningsomr\u00e5de<span class=\"_ _b\"></span> fremg\u00e5r<span class=\"_ _8\"></span> av<span class=\"_ _8\"></span> tabellene.<span class=\"_ _b\"></span> V<span class=\"_ _b\"></span>ed utgangen av 2022<span class=\"_ _b\"></span> er <span class=\"_ _b\"></span>det ikk<span class=\"_ _b\"></span>e blitt identifisert noe <span class=\"_ _b\"></span>vesentlig klimarisiko<span class=\"_ _b\"></span> i \u00e5rets<span class=\"_ _b\"></span> tester <span class=\"_ _b\"></span>som har f<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>til nedskrivninger <span class=\"_ _8\"></span>som f<span class=\"_ _8\"></span>\u00f8lge av<span class=\"_ _b\"></span> klimarelatert p\u00e5virkning. Det er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>imidlertid <span class=\"_ _3\"></span>usikk<span class=\"_ _b\"></span>erhet <span class=\"_ _3\"></span>knyttet til dette og vurderingene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kan endres<span class=\"_ _b\"></span> fremover<span class=\"_ _b\"></span>. Det<span class=\"_ _b\"></span> er heller<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> identifisert noen \u00abstr<span class=\"_ _b\"></span>andede eiendeler\u00bb<span class=\"_ _b\"></span> som gj\u00f8r<span class=\"_ _b\"></span> at forventet levetid <span class=\"_ _b\"></span>og restverdi blir <span class=\"_ _b\"></span>endret.Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla Foods<span class=\"_ _b\"></span> Europe (<span class=\"_ _f\"></span>OF)<span class=\"fc3\"> </span> <span class=\"_ _49\"> </span> <span class=\"_ _48\"> </span>                          Goodwill                            V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>Enheter<span class=\"_ _1c0\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f3\"> </span>2022<span class=\"_ _38\"> </span>2021Enheter i segmentet<span class=\"_ _2d9\"> </span>OF<span class=\"_ _b\"></span> Norge<span class=\"_ _1d5\"> </span><span class=\"ws64\">3 545<span class=\"_ _259\"> </span>3 545<span class=\"_ _1c2\"> </span>1 260<span class=\"_ _88\"> </span>1 260</span>OF<span class=\"_ _b\"></span> Sverige<span class=\"_ _29f\"> </span>1 497<span class=\"_ _88\"> </span><span class=\"ws64\">1 537<span class=\"_ _e2\"> </span></span>392<span class=\"_ _e2\"> </span>394OF<span class=\"_ _b\"></span> Danmark<span class=\"_ _21f\"> </span>4<span class=\"_ _3\"></span>42<span class=\"_ _83\"> </span>420<span class=\"_ _164\"> </span>63<span class=\"_ _164\"> </span>59OF<span class=\"_ _b\"></span> Finland<span class=\"_ _57\"> </span><span class=\"ls58 ws72\">1<span class=\"_ _3\"></span>74<span class=\"_ _123\"> </span></span>166<span class=\"_ _2c5\"> </span>2<span class=\"_ _2c5\"> </span>2OF<span class=\"_ _b\"></span> Baltics<span class=\"_ _1be\"> </span>60<span class=\"_ _248\"> </span><span class=\"ls59 ws73\">57<span class=\"_ _164\"> </span></span>48<span class=\"_ _117\"> </span>46OF<span class=\"_ _b\"></span> Central <span class=\"_ _3\"></span>Eur<span class=\"_ _8\"></span>ope<span class=\"_ _191\"> </span><span class=\"ws2\">671<span class=\"_ _123\"> </span>618<span class=\"_ _b0\"> </span>551<span class=\"_ _9b\"> </span>508</span>Sum<span class=\"_ _239\"> </span><span class=\"ws64\">6 389<span class=\"_ _93\"> </span>6 343<span class=\"_ _8e\"> </span>2 316<span class=\"_ _93\"> </span>2 269</span>2022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _2da\"> </span><span class=\"ws71\">16 417<span class=\"_ _2db\"> </span><span class=\"ws64\">14 7<span class=\"_ _b\"></span>40</span></span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _2dc\"> </span><span class=\"ws64\">1 973<span class=\"_ _5e\"> </span></span><span class=\"ls5a\">2 243</span>Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"_ _1ae\"> </span><span class=\"ws2\">Opererer hovedsak<span class=\"_ _b\"></span>elig i de<span class=\"_ _8\"></span> nordisk<span class=\"_ _b\"></span>e og baltisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>edene samt<span class=\"_ _8\"></span> i \u00d8sterrik<span class=\"_ _b\"></span>e, <span class=\"_ _b\"></span>T<span class=\"_ _b\"></span>sjekkia, Slovakia<span class=\"_ _8\"></span> og Ungarn.<span class=\"_ _b\"></span> Bransjerisiko<span class=\"_ _b\"></span> anses  </span>som lav <span class=\"_ _b\"></span>og budsjet<span class=\"_ _3\"></span>ter<span class=\"_ _b\"></span> gj\u00f8res<span class=\"_ _8\"></span> i lokal <span class=\"_ _8\"></span>valuta.R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markeds <span class=\"_ _5\"></span>bildet <span class=\"ws2\"> </span>Sentrale<span class=\"_ _8\"></span> r\u00e5varer: kj\u00f8tt, egg, gr<span class=\"_ _8\"></span>\u00f8nnsak<span class=\"_ _8\"></span>er<span class=\"_ _b\"></span>, meieriprodukter<span class=\"_ _b\"></span>, fisk, krydder og andre tilsetningsprodukter<span class=\"_ _f\"></span>, frukt og b\u00e6r samt glass-,<span class=\"_ _8\"></span> p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetpapp-, plast-<span class=\"_ _b\"></span> og metallemballasje. Ustabile<span class=\"_ _b\"></span> markeder<span class=\"_ _8\"></span> i etterkant<span class=\"_ _8\"></span> av k<span class=\"_ _b\"></span>oronapandemien, klimatisk<span class=\"_ _b\"></span>e f<span class=\"_ _8\"></span>orhold og krig i Ukr<span class=\"_ _8\"></span>aina har<span class=\"_ _b\"></span> medf\u00f8rt h\u00f8yere<span class=\"_ _b\"></span> risiko<span class=\"_ _8\"></span> enn normalt<span class=\"_ _8\"></span> for<span class=\"_ _b\"></span> \u00f8kt priser<span class=\"_ _8\"></span> p\u00e5 b\u00e5de<span class=\"_ _b\"></span> r\u00e5varer<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>emballasje og <span class=\"_ _b\"></span>energi.Produk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _45\"> </span>Pr<span class=\"_ _8\"></span>oduksjonen <span class=\"_ _b\"></span>skjer i Norden,<span class=\"_ _8\"></span> Baltikum,<span class=\"_ _8\"></span> \u00d8sterrik<span class=\"_ _b\"></span>e, <span class=\"_ _b\"></span>T<span class=\"_ _b\"></span>sjekkia og Slov<span class=\"_ _8\"></span>akia.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span> Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av innovasjoner<span class=\"_ _b\"></span>, pr<span class=\"_ _8\"></span>oduktivitet, kjedef<span class=\"_ _8\"></span>orhandlinger<span class=\"_ _b\"></span>, <span class=\"_ _8\"></span>energi <span class=\"_ _8\"></span>og r\u00e5var<span class=\"_ _8\"></span>epriser<span class=\"_ _b\"></span>. Det <span class=\"_ _b\"></span>er h\u00f8yere<span class=\"_ _8\"></span> usikk<span class=\"_ _8\"></span>erhet justert for<span class=\"_ _8\"></span> forventninger fremoverenn normalt rundt b\u00e5de<span class=\"_ _b\"></span> energi <span class=\"_ _8\"></span>og r\u00e5var<span class=\"_ _8\"></span>eprisene <span class=\"_ _b\"></span>som f\u00f8lge av<span class=\"_ _b\"></span> ustabile  mark<span class=\"_ _8\"></span>eder <span class=\"_ _b\"></span>som etter<span class=\"_ _3\"></span>virkninger<span class=\"_ _b\"></span> av k<span class=\"_ _8\"></span>oronapandemien <span class=\"_ _8\"></span>og den p\u00e5g\u00e5ende krigen i Ukr<span class=\"_ _8\"></span>aina.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>F\u00f8lger l\u00f8pende<span class=\"_ _b\"></span> konsumenttrender<span class=\"_ _8\"></span> og jobber<span class=\"_ _b\"></span> kontinuerlig med \u00e5<span class=\"_ _8\"></span> s\u00f8k<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>vekst<span class=\"_ _8\"></span> og utvikling innenf<span class=\"_ _8\"></span>or <span class=\"_ _b\"></span>eksisterende<span class=\"_ _8\"></span> og nye<span class=\"_ _b\"></span> segmenter<span class=\"_ _b\"></span>.i samarbeid med k<span class=\"_ _8\"></span>underKonjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _118\"> </span><span class=\"ws2\">Det forutsettes r<span class=\"_ _8\"></span>elativt normale mark<span class=\"_ _b\"></span>eder <span class=\"_ _8\"></span>og omsetning <span class=\"_ _b\"></span>\u2013 virk<span class=\"_ _b\"></span>somheten er <span class=\"_ _b\"></span>generelt lite k<span class=\"_ _b\"></span>onjunkturp\u00e5virket,<span class=\"_ _b\"></span> men i perioder med </span>store<span class=\"_ _8\"></span> prisendringer k<span class=\"_ _8\"></span>an volumet<span class=\"_ _8\"></span> p\u00e5virk<span class=\"_ _8\"></span>es noe.Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _196\"> </span>Klimarisiko<span class=\"_ _8\"></span> kan p\u00e5virk<span class=\"_ _b\"></span>e virk<span class=\"_ _b\"></span>somheten p\u00e5 lik linje<span class=\"_ _b\"></span> som alle andr<span class=\"_ _8\"></span>e matpr<span class=\"_ _8\"></span>oduserende<span class=\"_ _8\"></span> selsk<span class=\"_ _8\"></span>aper<span class=\"_ _b\"></span>. Forventede <span class=\"_ _8\"></span>temperatur\u00f8kninger<span class=\"_ _b\"></span> og tilh\u00f8rende<span class=\"_ _8\"></span> ek<span class=\"_ _b\"></span>streme <span class=\"_ _8\"></span>v\u00e6rfenomener<span class=\"_ _8\"></span> i \u00e5rene<span class=\"_ _8\"></span> fremover<span class=\"_ _b\"></span> vil ha <span class=\"_ _b\"></span>en effekt p\u00e5<span class=\"_ _b\"></span> jordbrukets<span class=\"_ _b\"></span> produktivitet. Dette k<span class=\"_ _8\"></span>an f\u00f8r<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>til ubalanser i r\u00e5var<span class=\"_ _8\"></span>emark<span class=\"_ _8\"></span>eder b\u00e5de<span class=\"_ _b\"></span> lokalt og <span class=\"_ _b\"></span>globalt. Situasjonen overv\u00e5k<span class=\"_ _b\"></span>es l\u00f8pende b\u00e5de<span class=\"_ _b\"></span> sentralt <span class=\"_ _b\"></span>og lokalt. T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _e4\"> </span><span class=\"ws63\">V<span class=\"_ _b\"></span>ekstrate<span class=\"_ _8\"></span> 1,5 %.</span>Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla India<span class=\"_ _b\"></span>  <span class=\"_ _239\"> </span>                           Goodwill                              V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>Enheter<span class=\"_ _2dd\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f3\"> </span>2022<span class=\"_ _38\"> </span>2021Enheter i segmentet<span class=\"_ _2d9\"> </span><span class=\"ws2\">MTR Foods<span class=\"_ _2de\"> </span>292<span class=\"_ _b0\"> </span>291<span class=\"_ _123\"> </span>109<span class=\"_ _123\"> </span>109</span>Eastern Condiments<span class=\"_ _2df\"> </span>1 002<span class=\"_ _e2\"> </span><span class=\"ws2\">996<span class=\"_ _e2\"> </span>683<span class=\"_ _e2\"> </span>680</span>Sum<span class=\"_ _2e0\"> </span><span class=\"ws64\">1 294<span class=\"_ _8d\"> </span>1 287<span class=\"_ _15f\"> </span></span>792<span class=\"_ _15f\"> </span>7892022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _182\"> </span><span class=\"ws64\">2 528<span class=\"_ _9d\"> </span>2<span class=\"_ _8\"></span> 517</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _2e1\"> </span>303<span class=\"_ _2a7\"> </span>228Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"_ _1ae\"> </span>Opererer hovedsak<span class=\"_ _8\"></span>elig i <span class=\"_ _3\"></span>India, samt<span class=\"_ _8\"></span> eksporterer<span class=\"_ _b\"></span> til <span class=\"_ _3\"></span>Midt\u00f8sten,<span class=\"_ _8\"></span> USA, Canada,<span class=\"_ _b\"></span> Australia,<span class=\"_ _8\"></span> New Zealand,<span class=\"_ _b\"></span> Japan og <span class=\"_ _3\"></span>S\u00f8r\u00f8st-Asia.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ws2\"> </span>Det f<span class=\"_ _8\"></span>oreligger<span class=\"_ _8\"></span> lav br<span class=\"_ _8\"></span>ansjerisik<span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>og budsjet<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span>es i lok<span class=\"_ _8\"></span>al v<span class=\"_ _8\"></span>aluta.R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markeds <span class=\"_ _5\"></span>bildet <span class=\"ws2\"> </span>Sentrale<span class=\"_ _8\"></span> r\u00e5varer: kr<span class=\"_ _3\"></span>ydder<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>andre<span class=\"_ _8\"></span> tilsetningsprodukter<span class=\"_ _b\"></span>, meieriprodukter<span class=\"_ _b\"></span>, k<span class=\"_ _8\"></span>orn, n\u00f8tter og fr\u00f8,<span class=\"_ _8\"></span> sukk<span class=\"_ _8\"></span>er<span class=\"_ _b\"></span>, vegetabilsk<span class=\"_ _b\"></span>e oljer og <span class=\"ws2\"> </span>p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetpapir-<span class=\"_ _8\"></span> og metalemballasje.Produk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _45\"> </span>MTR<span class=\"_ _b\"></span> Foods har <span class=\"_ _b\"></span>tre fabrikk<span class=\"_ _b\"></span>er i <span class=\"_ _8\"></span>to ulik<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>stater i India<span class=\"_ _b\"></span> (i tillegg benyt<span class=\"_ _3\"></span>tes<span class=\"_ _b\"></span> tredjeparts pr<span class=\"_ _8\"></span>oduksjon <span class=\"_ _b\"></span>som utgj\u00f8r <span class=\"_ _8\"></span>11 % av <span class=\"_ _b\"></span>totalt volum),<span class=\"_ _b\"></span>  mens Eastern <span class=\"_ _b\"></span>Condiments har <span class=\"_ _b\"></span>syv fabrikk<span class=\"_ _b\"></span>er i fire<span class=\"_ _b\"></span> ulike<span class=\"_ _8\"></span> stater<span class=\"_ _b\"></span> i India.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span>  Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av innovasjoner<span class=\"_ _b\"></span>, pr<span class=\"_ _8\"></span>oduktivitet, kjedef<span class=\"_ _8\"></span>orhandlinger <span class=\"_ _b\"></span>og r\u00e5varepriser<span class=\"_ _b\"></span>. R\u00e5v<span class=\"_ _8\"></span>areprisene<span class=\"_ _8\"></span> vil normalt<span class=\"_ _8\"></span> forventes justert for<span class=\"_ _8\"></span> forventninger fremover\u00e5 \u00f8k<span class=\"_ _b\"></span>e noe over<span class=\"_ _8\"></span> tid i tr\u00e5d <span class=\"_ _3\"></span>med gener<span class=\"_ _8\"></span>ell inflasjon og <span class=\"_ _3\"></span>prisuttak.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>Virksomheten <span class=\"_ _8\"></span>f\u00f8lger<span class=\"_ _8\"></span> l\u00f8pende k<span class=\"_ _b\"></span>onsumenttrender <span class=\"_ _8\"></span>og jobber k<span class=\"_ _b\"></span>ontinuerlig med \u00e5 <span class=\"_ _8\"></span>s\u00f8k<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>vekst <span class=\"_ _8\"></span>og utvikling innenfor<span class=\"_ _8\"></span> ek<span class=\"_ _b\"></span>sisterende <span class=\"_ _8\"></span>og nye i samarbeid med k<span class=\"_ _8\"></span>undersegmenter<span class=\"_ _b\"></span>.Konjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _118\"> </span>Det forutsettes forholdsvis gode<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mark<span class=\"_ _8\"></span>edsutsikter og omsetning,<span class=\"_ _b\"></span> og virksomheten er gener<span class=\"_ _8\"></span>elt lite konjunkturp\u00e5virk<span class=\"_ _b\"></span>et.Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _196\"> </span>Klimarisiko<span class=\"_ _8\"></span> kan p\u00e5virk<span class=\"_ _b\"></span>e virk<span class=\"_ _b\"></span>somheten, p\u00e5 lik<span class=\"_ _b\"></span> linje med alle andr<span class=\"_ _8\"></span>e matpr<span class=\"_ _8\"></span>oduserende<span class=\"_ _8\"></span> selsk<span class=\"_ _8\"></span>aper<span class=\"_ _b\"></span>. India<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> et <span class=\"_ _8\"></span>sv\u00e6rt <span class=\"_ _8\"></span>stort land som i varierende<span class=\"_ _b\"></span> grad er s\u00e5rbart for<span class=\"_ _8\"></span> oversv\u00f8mmelser<span class=\"_ _b\"></span>, heteb\u00f8lger<span class=\"_ _b\"></span>, t\u00f8rk<span class=\"_ _8\"></span>e og lignende. Forventede \u00f8kninger i temperaturer<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>andre<span class=\"_ _b\"></span> ekstr<span class=\"_ _8\"></span>eme <span class=\"_ _b\"></span>v\u00e6rforhold kan ha negativ<span class=\"_ _b\"></span> innvirkning p\u00e5 jordbruk<span class=\"_ _b\"></span>ets produktivitet <span class=\"_ _b\"></span>og kan p\u00e5virke<span class=\"_ _b\"></span> b\u00e5de pris <span class=\"_ _b\"></span>og tilgjengelighet f<span class=\"_ _8\"></span>or r\u00e5stoffer<span class=\"_ _f\"></span>. Enhver klimar<span class=\"_ _8\"></span>elatert forstyrr<span class=\"_ _8\"></span>else av<span class=\"_ _b\"></span> matdistribusjon- og <span class=\"_ _b\"></span>transport kan ha k<span class=\"_ _b\"></span>onsekvenser f<span class=\"_ _8\"></span>or b\u00e5de<span class=\"_ _b\"></span> matsikkerhet-<span class=\"_ _8\"></span> og kvalitet,<span class=\"_ _8\"></span> men ogs\u00e5<span class=\"_ _b\"></span> mat<span class=\"_ _3\"></span>tilgang.<span class=\"_ _b\"></span> Situasjonen overv\u00e5kes<span class=\"_ _b\"></span> l\u00f8pende og <span class=\"_ _b\"></span>virksomheten vur<span class=\"_ _8\"></span>deres<span class=\"_ _8\"></span> \u00e5 ha<span class=\"_ _b\"></span> kun moderat <span class=\"_ _8\"></span>eksponering <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> slik<span class=\"_ _b\"></span> risik<span class=\"_ _8\"></span>o.T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _e4\"> </span><span class=\"ws64\">V<span class=\"_ _b\"></span>ekstrate<span class=\"_ _8\"></span> 5,5 %.</span>Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>OC&amp;<span class=\"_ _b\"></span>S)  <span class=\"_ _e3\"> </span>                           Goodwill                              V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>Enheter<span class=\"_ _2dd\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f2\"> </span>2022<span class=\"_ _38\"> </span>2021Enheter i segmentet<span class=\"_ _2d9\"> </span><span class=\"ws2\">OC&amp;<span class=\"_ _b\"></span>S Norge<span class=\"_ _186\"> </span>534<span class=\"_ _e2\"> </span>534<span class=\"_ _123\"> </span>201<span class=\"_ _123\"> </span>201</span>OC&amp;<span class=\"_ _b\"></span>S Sverige<span class=\"_ _249\"> </span>819<span class=\"_ _83\"> </span>844<span class=\"_ _9b\"> </span>372<span class=\"_ _e2\"> </span>384OC&amp;<span class=\"_ _b\"></span>S Danmark<span class=\"_ _2ac\"> </span>627<span class=\"_ _83\"> </span>594<span class=\"_ _e2\"> </span>430<span class=\"_ _e2\"> </span>409OC&amp;<span class=\"_ _b\"></span>S Finland<span class=\"_ _2e2\"> </span>622<span class=\"_ _b0\"> </span>591<span class=\"_ _15f\"> </span>769<span class=\"_ _9b\"> </span>730OC&amp;<span class=\"_ _b\"></span>S Island<span class=\"_ _2ce\"> </span>109<span class=\"_ _11d\"> </span><span class=\"ls5a ws74\">107<span class=\"_ _164\"> </span></span>60<span class=\"_ _164\"> </span>58OC&amp;<span class=\"_ _b\"></span>S Latvia<span class=\"_ _86\"> </span>500<span class=\"_ _15f\"> </span><span class=\"ls59 ws73\">47<span class=\"_ _3\"></span>5<span class=\"_ _15f\"> </span></span>222<span class=\"_ _f8\"> </span>211OC&amp;<span class=\"_ _b\"></span>S Estland<span class=\"_ _1d5\"> </span>-<span class=\"_ _168\"> </span>-<span class=\"_ _278\"> </span>58<span class=\"_ _164\"> </span>55Sum<span class=\"_ _21\"> </span><span class=\"ws64\">3 211<span class=\"_ _88\"> </span><span class=\"ws25\">3 145<span class=\"_ _9a\"> </span>2 112<span class=\"_ _93\"> </span></span>2 048</span>2022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _182\"> </span><span class=\"ws64\">8 690<span class=\"_ _5e\"> </span>7 639</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _2e1\"> </span>989<span class=\"_ _2e3\"> </span><span class=\"ws63\">1 113</span>Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"_ _1ae\"> </span><span class=\"ws2\">Opererer hovedsak<span class=\"_ _b\"></span>elig i de<span class=\"_ _8\"></span> nordisk<span class=\"_ _b\"></span>e og baltisk<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>edene; lav bransjerisik<span class=\"_ _b\"></span>o; budsjet<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span>er i lok<span class=\"_ _8\"></span>al v<span class=\"_ _8\"></span>aluta.</span>R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markeds <span class=\"_ _5\"></span>bildet <span class=\"ws2\"> </span>Sentrale<span class=\"_ _8\"></span> r\u00e5var<span class=\"_ _8\"></span>er: sukk<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>, poteter<span class=\"_ _b\"></span>, n\u00f8tter<span class=\"_ _b\"></span>, kak<span class=\"_ _8\"></span>ao, mel,<span class=\"_ _b\"></span> vegetabilsk <span class=\"_ _b\"></span>olje, krydder<span class=\"_ _8\"></span>, melk<span class=\"_ _b\"></span>epulver <span class=\"_ _8\"></span>og emballasje.p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetProduk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _45\"> </span>Pr<span class=\"_ _8\"></span>oduksjonen <span class=\"_ _b\"></span>skjer hovedsak<span class=\"_ _8\"></span>elig i Norden <span class=\"_ _8\"></span>og Baltikum.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span> Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av innovasjoner<span class=\"_ _b\"></span>, pr<span class=\"_ _8\"></span>oduktivitet, kjedef<span class=\"_ _8\"></span>orhandlinger <span class=\"_ _b\"></span>og r\u00e5varepriser<span class=\"_ _b\"></span>. R\u00e5v<span class=\"_ _8\"></span>areprisene<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> forventet  justert for<span class=\"_ _8\"></span> forventninger fremover\u00e5 \u00f8k<span class=\"_ _b\"></span>e p\u00e5 kort sikt.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>OC&amp;<span class=\"_ _b\"></span>S f\u00f8lger k<span class=\"_ _8\"></span>onsument <span class=\"_ _291\"></span>trender<span class=\"_ _8\"></span> \u2014 vek<span class=\"_ _b\"></span>st for<span class=\"_ _3\"></span>ventes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innenfor<span class=\"_ _8\"></span> eksister<span class=\"_ _8\"></span>ende segmenter<span class=\"_ _f\"></span>.i samarbeid med k<span class=\"_ _8\"></span>underKonjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _118\"> </span>Det forutsettes normale markeder<span class=\"_ _8\"></span> og omsetning \u2014 OC&amp;<span class=\"_ _b\"></span>S er<span class=\"_ _b\"></span> generelt lite konjunkturp\u00e5virk<span class=\"_ _b\"></span>et.Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _196\"> </span>Som leverand\u00f8r av<span class=\"_ _8\"></span> godteri,<span class=\"_ _b\"></span> kjeks <span class=\"_ _b\"></span>og snacks<span class=\"_ _b\"></span> samt knekk<span class=\"_ _b\"></span>ebr\u00f8d har <span class=\"_ _8\"></span>OC&amp;<span class=\"_ _b\"></span>S h\u00f8yt forbruk<span class=\"_ _8\"></span> av r<span class=\"_ _8\"></span>\u00e5varer<span class=\"_ _b\"></span> som sukk<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>, poteter<span class=\"_ _b\"></span>, n\u00f8tter<span class=\"_ _b\"></span>, kakao,<span class=\"_ _b\"></span> mel og vegetabilsk<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>oljer<span class=\"_ _b\"></span>, <span class=\"_ _8\"></span>og er<span class=\"_ _b\"></span> dermed utsatt for<span class=\"_ _b\"></span> potensielle klimarisik<span class=\"_ _8\"></span>oer<span class=\"_ _b\"></span>. Klimarelaterte<span class=\"_ _8\"></span> risik<span class=\"_ _8\"></span>oer <span class=\"_ _b\"></span>vil ha innvirkning p\u00e5 r\u00e5var<span class=\"_ _8\"></span>epriser <span class=\"_ _8\"></span>fremover<span class=\"_ _b\"></span>. Risik<span class=\"_ _b\"></span>o knyttet til naturkatastr<span class=\"_ _8\"></span>ofer<span class=\"_ _8\"></span> anses \u00e5<span class=\"_ _b\"></span> v\u00e6re<span class=\"_ _b\"></span> lav og h\u00e5ndter<span class=\"_ _8\"></span>es av<span class=\"_ _b\"></span> en beredskapsplan <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> hver <span class=\"_ _8\"></span>fabrikk. B\u00e6rekraftige<span class=\"_ _b\"></span> produkter blir<span class=\"_ _8\"></span> stadig mer<span class=\"_ _b\"></span> relevant faktor<span class=\"_ _b\"></span> for <span class=\"_ _8\"></span>forbruk<span class=\"_ _b\"></span>eren, med <span class=\"_ _8\"></span>et <span class=\"_ _8\"></span>gradvis<span class=\"_ _8\"></span> skifte<span class=\"_ _b\"></span> mot mer b\u00e6rekr<span class=\"_ _8\"></span>aftig emballasje<span class=\"_ _b\"></span> og mer b\u00e6r<span class=\"_ _8\"></span>ekraftige<span class=\"_ _8\"></span> produkter<span class=\"_ _8\"></span> (f<span class=\"_ _8\"></span>.eks.<span class=\"_ _b\"></span> ingen palmeolje). Kostnader<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet <span class=\"_ _8\"></span>til slik<span class=\"_ _b\"></span>e initiativ<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> inkluder<span class=\"_ _3\"></span>t i prisen,<span class=\"_ _b\"></span> og klimarisik<span class=\"_ _8\"></span>o <span class=\"_ _b\"></span>er pr<span class=\"_ _b\"></span>. n\u00e5<span class=\"_ _8\"></span> vurdert \u00e5<span class=\"_ _8\"></span> ikk<span class=\"_ _8\"></span>e medf<span class=\"_ _8\"></span>\u00f8re<span class=\"_ _8\"></span> vesentlig <span class=\"_ _b\"></span>\u00f8konomisk<span class=\"_ _8\"></span> risik<span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> virk<span class=\"_ _b\"></span>somhetene i OC&amp;<span class=\"_ _b\"></span>S.T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _e4\"> </span><span class=\"ws63\">V<span class=\"_ _b\"></span>ekstrate<span class=\"_ _8\"></span> 1,5 %.</span>Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla Car<span class=\"_ _b\"></span>e  <span class=\"_ _2e0\"> </span>                          Goodwill                          V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>Enheter<span class=\"_ _2dd\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f3\"> </span>2022<span class=\"_ _38\"> </span>2021Enheter i segmentet<span class=\"_ _2d9\"> </span><span class=\"ws2\">Orkla Home<span class=\"_ _b\"></span> &amp; Personal <span class=\"_ _8\"></span>Care<span class=\"_ _253\"> </span><span class=\"ws71\">1 422<span class=\"_ _1c2\"> </span>1 430<span class=\"_ _15f\"> </span></span>308<span class=\"_ _e2\"> </span><span class=\"ls5a ws74\">324</span></span>Orkla Health<span class=\"_ _246\"> </span><span class=\"ws64\">2 048<span class=\"_ _1c2\"> </span>1 368<span class=\"_ _9b\"> </span></span>703<span class=\"_ _e2\"> </span>543NutraQ<span class=\"_ _2e4\"> </span><span class=\"ws64\">2 675<span class=\"_ _259\"> </span>2 692<span class=\"_ _e2\"> </span></span>400<span class=\"_ _83\"> </span>400Orkla W<span class=\"_ _b\"></span>ound Care<span class=\"_ _53\"> </span><span class=\"ws2\">289<span class=\"_ _e2\"> </span>293<span class=\"_ _f8\"> </span>114<span class=\"_ _f8\"> </span>116</span>HSNG<span class=\"_ _2e0\"> </span>275<span class=\"_ _e2\"> </span>284<span class=\"_ _f4\"> </span>115<span class=\"_ _f4\"> </span>118Sum<span class=\"_ _2e5\"> </span><span class=\"ws64\">6 709<span class=\"_ _b7\"> </span>6 067<span class=\"_ _7f\"> </span>1 640<span class=\"_ _9a\"> </span>1 501</span>2022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _1c0\"> </span><span class=\"ws64\">10 964<span class=\"_ _94\"> </span>9 269</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _2e1\"> </span>898<span class=\"_ _ea\"> </span><span class=\"ws64\">1 066</span>Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"_ _1ae\"> </span><span class=\"ws2\">Opererer hovedsak<span class=\"_ _b\"></span>elig i de<span class=\"_ _8\"></span> nordisk<span class=\"_ _b\"></span>e mark<span class=\"_ _8\"></span>edene <span class=\"_ _b\"></span>samt Storbritannia, Baltikum,<span class=\"_ _b\"></span> Polen <span class=\"_ _8\"></span>og Spania; lav br<span class=\"_ _8\"></span>ansjerisik<span class=\"_ _8\"></span>o; budsjetterer  </span>i lokal valuta.R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markeds <span class=\"_ _5\"></span>bildet <span class=\"ws2\"> </span>Viktige r<span class=\"_ _8\"></span>\u00e5varer: r<span class=\"_ _8\"></span>\u00e5olje, kjemik<span class=\"_ _8\"></span>alier<span class=\"_ _b\"></span>, fisk<span class=\"_ _b\"></span>eolje, melk<span class=\"_ _b\"></span>eprotein, <span class=\"_ _8\"></span>vitaminer<span class=\"_ _b\"></span>, plastemballasje,<span class=\"_ _8\"></span> plastk<span class=\"_ _8\"></span>omponenter<span class=\"_ _b\"></span>, papp-<span class=\"_ _8\"></span> og papirbasert p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetemballasje og tensider<span class=\"_ _f\"></span>.Produk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _45\"> </span>Egenpr<span class=\"_ _8\"></span>oduksjon <span class=\"_ _b\"></span>er i hovedsak i Nor<span class=\"_ _8\"></span>den og Malay<span class=\"_ _8\"></span>sia <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> den <span class=\"_ _b\"></span>delen av Jor<span class=\"_ _8\"></span>dan som inng\u00e5r<span class=\"_ _b\"></span> i Orkla Home<span class=\"_ _b\"></span> &amp; Personal <span class=\"_ _8\"></span>Care<span class=\"_ _8\"></span> (<span class=\"_ _b\"></span>OHPC<span class=\"_ _8\"></span>).  Orkla Health har<span class=\"_ _b\"></span> egenproduk<span class=\"_ _8\"></span>sjon i Norge<span class=\"_ _8\"></span> og Danmark.<span class=\"_ _b\"></span> S\u00e5rpleieprodukter produser<span class=\"_ _8\"></span>es i Spania<span class=\"_ _b\"></span> og Norge.<span class=\"_ _8\"></span> I tillegg kj\u00f8per<span class=\"_ _b\"></span> Orkla Health, Nutr<span class=\"_ _8\"></span>aQ<span class=\"_ _8\"></span>, <span class=\"_ _b\"></span>OHPC og HSNG<span class=\"_ _b\"></span> handelsvarer prim\u00e6rt <span class=\"_ _8\"></span>fra<span class=\"_ _8\"></span> Europa.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span> Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av innovasjoner<span class=\"_ _b\"></span>, pr<span class=\"_ _8\"></span>oduktivitet, kjedef<span class=\"_ _8\"></span>orhandlinger<span class=\"_ _b\"></span>, r\u00e5v<span class=\"_ _8\"></span>arepriser<span class=\"_ _8\"></span> og inflasjon.<span class=\"_ _b\"></span> \u00d8kninger i r<span class=\"_ _8\"></span>\u00e5varepriser<span class=\"_ _b\"></span>  justert for<span class=\"_ _8\"></span> forventninger fremoverog inflasjon forventes inn i <span class=\"_ _8\"></span>2023.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>Orkla Car<span class=\"_ _8\"></span>e f\u00f8lger<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>onsument<span class=\"_ _3\"></span>trender<span class=\"_ _b\"></span> \u2013 vekst<span class=\"_ _8\"></span> forventes innenfor ek<span class=\"_ _8\"></span>sisterende<span class=\"_ _8\"></span> segmenter<span class=\"_ _b\"></span>. i samarbeid med k<span class=\"_ _8\"></span>underKonjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _118\"> </span><span class=\"ws2\">Orkla Car<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>er gener<span class=\"_ _8\"></span>elt relativt lite<span class=\"_ _b\"></span> konjunkturp\u00e5virk<span class=\"_ _b\"></span>et, men vil p\u00e5virk<span class=\"_ _b\"></span>es av<span class=\"_ _8\"></span> st\u00f8rr<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>svingninger<span class=\"_ _8\"></span>. Ukr<span class=\"_ _8\"></span>aina-krigen har medvirk<span class=\"_ _b\"></span>et til </span>forstyrrelser<span class=\"_ _b\"></span> i verdikjeden,<span class=\"_ _8\"></span> herunder <span class=\"_ _b\"></span>\u00f8kte ener<span class=\"_ _8\"></span>gi- <span class=\"_ _b\"></span>og fraktk<span class=\"_ _8\"></span>ostnader<span class=\"_ _b\"></span>. De<span class=\"_ _8\"></span> negative implik<span class=\"_ _8\"></span>asjonene p\u00e5<span class=\"_ _b\"></span> kort <span class=\"_ _8\"></span>sikt <span class=\"_ _8\"></span>er usikr<span class=\"_ _8\"></span>e, men antas<span class=\"_ _b\"></span> \u00e5 utjevnes p\u00e5<span class=\"_ _b\"></span> lang sikt.  Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _196\"> </span>Klimarisiko<span class=\"_ _8\"></span> som <span class=\"_ _8\"></span>f\u00f8lger<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>ekstremv\u00e6r<span class=\"_ _b\"></span> vurderes<span class=\"_ _b\"></span> \u00e5 ha moder<span class=\"_ _8\"></span>at risik<span class=\"_ _b\"></span>o ettersom produk<span class=\"_ _b\"></span>sjonsanlegg i stor <span class=\"_ _b\"></span>grad er<span class=\"_ _8\"></span> posisjonert i Norden.<span class=\"_ _8\"></span> T<span class=\"_ _b\"></span>ran er et<span class=\"_ _8\"></span> av de st\u00f8rste<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>produktene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innenfor<span class=\"_ _8\"></span> helsekategorien, og sesongfisk<span class=\"_ _b\"></span>e vil kunne p\u00e5virkes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> st\u00f8rre<span class=\"_ _8\"></span> klimaendringer og knapphet. <span class=\"_ _b\"></span>Orkla Health reduserer<span class=\"_ _b\"></span> risiko<span class=\"_ _8\"></span> ved \u00e5<span class=\"_ _b\"></span> ta k<span class=\"_ _b\"></span>ontroll oppstr<span class=\"_ _8\"></span>\u00f8ms i <span class=\"_ _b\"></span>verdikjeden for<span class=\"_ _8\"></span> \u00e5 <span class=\"_ _b\"></span>sikre f<span class=\"_ _8\"></span>orsyningen. Risik<span class=\"_ _b\"></span>o i <span class=\"_ _8\"></span>tilknytning til politisk<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>forhold <span class=\"_ _8\"></span>som \u00f8kte<span class=\"_ _b\"></span> avgifter p\u00e5 klimagassutslipp<span class=\"_ _b\"></span> reduseres <span class=\"_ _b\"></span>gjennom Orklas langsiktige<span class=\"_ _b\"></span> og sy<span class=\"_ _8\"></span>stematisk<span class=\"_ _8\"></span>e klimaarbeid,<span class=\"_ _b\"></span> herunder arbeid <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> \u00e5 r<span class=\"_ _8\"></span>edusere<span class=\"_ _8\"></span> utslipp. Klimarisik<span class=\"_ _b\"></span>o <span class=\"_ _8\"></span>er pr<span class=\"_ _f\"></span>. n\u00e5  <span class=\"_ _b\"></span>vurdert \u00e5 ikk<span class=\"_ _b\"></span>e medf\u00f8re<span class=\"_ _b\"></span> vesentlig \u00f8k<span class=\"_ _b\"></span>onomisk risik<span class=\"_ _b\"></span>o for<span class=\"_ _b\"></span> virksomhetene<span class=\"_ _b\"></span> i  Orkla Car<span class=\"_ _8\"></span>e.T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _e4\"> </span><span class=\"ws63\">V<span class=\"_ _b\"></span>ekstrate<span class=\"_ _8\"></span> 1,5 %.</span>Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla Food Ingr<span class=\"_ _b\"></span>edients (<span class=\"_ _b\"></span>OFI<span class=\"ff2\">) </span> <span class=\"_ _e3\"> </span>                           Goodwill                             V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>Enheter<span class=\"_ _1c0\"> </span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _f3\"> </span>2022<span class=\"_ _38\"> </span>2021Enheter i segmentet<span class=\"_ _2d9\"> </span><span class=\"ws2\">Bak<span class=\"_ _8\"></span>ery Norden<span class=\"_ _2e6\"> </span>867<span class=\"_ _b0\"> </span>861<span class=\"_ _192\"> </span>-<span class=\"_ _168\"> </span>-</span>Bak<span class=\"_ _8\"></span>ery Europa<span class=\"_ _8\"></span> (<span class=\"_ _b\"></span>ekskl. Nor<span class=\"_ _8\"></span>den)<span class=\"_ _2e7\"> </span>480<span class=\"_ _e2\"> </span>458<span class=\"_ _168\"> </span>-<span class=\"_ _168\"> </span>-Sweet Ingredients<span class=\"_ _23d\"> </span><span class=\"ws71\">2 420<span class=\"_ _e2\"> </span></span>925<span class=\"_ _168\"> </span>-<span class=\"_ _168\"> </span>-Plant based<span class=\"_ _2e8\"> </span>223<span class=\"_ _9b\"> </span><span class=\"ls5a ws74\">207<span class=\"_ _2c5\"> </span></span>5<span class=\"_ _29e\"> </span>4Sum<span class=\"_ _239\"> </span>3 990<span class=\"_ _1c2\"> </span><span class=\"ws71\">2 451<span class=\"_ _2c5\"> </span></span>5<span class=\"_ _2c5\"> </span>42022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _182\"> </span><span class=\"ws64\">9 262<span class=\"_ _5e\"> </span>6 352</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _2e9\"> </span>853<span class=\"_ _68\"> </span>646Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"ws2\"> <span class=\"_ _c9\"> </span>Opererer<span class=\"_ _8\"></span> i 23 land,<span class=\"_ _b\"></span> i hovedsak i Europa<span class=\"_ _8\"></span> samt<span class=\"_ _8\"></span> nylig oppkj\u00f8pt<span class=\"_ _8\"></span> virk<span class=\"_ _b\"></span>somhet i USA; moderat<span class=\"_ _8\"></span> bransjerisik<span class=\"_ _b\"></span>o; budsjet<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span>er i lok<span class=\"_ _8\"></span>al v<span class=\"_ _8\"></span>aluta. </span>R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markeds <span class=\"_ _5\"></span>bildet <span class=\"ws2\"> </span>Viktige r\u00e5var<span class=\"_ _8\"></span>er: vegetabilsk olje,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>meieriprodukter<span class=\"_ _f\"></span>, melasse, sukk<span class=\"_ _8\"></span>er og mel.p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetProduk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _45\"> </span>Egenpr<span class=\"_ _8\"></span>oduksjon hovedsak<span class=\"_ _b\"></span>elig i Skandinavia, men <span class=\"_ _b\"></span>ogs\u00e5 i Nederland, P<span class=\"_ _b\"></span>olen, Storbritannia,<span class=\"_ _8\"></span> Romania<span class=\"_ _8\"></span> samt<span class=\"_ _8\"></span> noen mindre<span class=\"_ _8\"></span> produk<span class=\"_ _8\"></span>sjonsenheter i Sentr<span class=\"_ _8\"></span>al- <span class=\"_ _b\"></span>og \u00d8st-Europa.<span class=\"_ _8\"></span> Nylig ogs\u00e5<span class=\"_ _b\"></span> kj\u00f8pt produksjonsselsk<span class=\"_ _8\"></span>ap i US<span class=\"_ _b\"></span>A.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span> Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av selsk<span class=\"_ _8\"></span>apenes k<span class=\"_ _b\"></span>onkurransekraft<span class=\"_ _8\"></span> i levering av pr<span class=\"_ _8\"></span>odukter <span class=\"_ _b\"></span>og tjenester<span class=\"_ _b\"></span>. Evne<span class=\"_ _8\"></span> til \u00e5<span class=\"_ _b\"></span> utvikle produkter<span class=\"_ _8\"></span> med justert for<span class=\"_ _8\"></span> forventninger fremoverh\u00f8y nytteverdi for<span class=\"_ _b\"></span> kundene hever<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>onkurransekr<span class=\"_ _8\"></span>aften. Endringer<span class=\"_ _b\"></span> i r\u00e5varek<span class=\"_ _b\"></span>ostnad s\u00f8k<span class=\"_ _8\"></span>es <span class=\"_ _b\"></span>dekket i k<span class=\"_ _8\"></span>undemark<span class=\"_ _8\"></span>edet.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>OFI f\u00f8lger k<span class=\"_ _8\"></span>onsumenttrender og har godt<span class=\"_ _8\"></span> samarbeid med sine kunder<span class=\"_ _b\"></span>, som er produsenter<span class=\"_ _8\"></span> og leverand\u00f8rer av bak<span class=\"_ _8\"></span>eri- og i samarbeid med k<span class=\"_ _8\"></span>underiskremprodukter<span class=\"_ _f\"></span>, samt<span class=\"_ _8\"></span> plantebaserte produkter<span class=\"_ _f\"></span>. OFI har<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>senere \u00e5rene<span class=\"_ _b\"></span> \u00f8kt f<span class=\"_ _8\"></span>okuset p\u00e5<span class=\"_ _b\"></span> b\u00e6rekraft, <span class=\"_ _b\"></span>og har en <span class=\"_ _b\"></span>\u00f8kende<span class=\"_ _8\"></span> andel av eksempelvis<span class=\"_ _b\"></span> plantebaser<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> produkter i portef\u00f8ljen.Konjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _118\"> </span><span class=\"ws2\">OFI ble rammet av<span class=\"_ _b\"></span> koronapandemien i <span class=\"_ _8\"></span>2020\u20132021 og <span class=\"_ _b\"></span>delvis i starten p\u00e5<span class=\"_ _8\"></span> 2022,<span class=\"_ _8\"></span> men har <span class=\"_ _b\"></span>tiln\u00e6rmet normal aktivitet i stor<span class=\"_ _8\"></span>e <span class=\"_ _b\"></span>deler  </span>av 2022.<span class=\"_ _8\"></span> Det for<span class=\"_ _3\"></span>ventes<span class=\"_ _b\"></span> delvis trygg et<span class=\"_ _3\"></span>tersp\u00f8rsel fremover<span class=\"_ _8\"></span> som f\u00f8lge av at produktene OFI leverer<span class=\"_ _8\"></span> er <span class=\"_ _8\"></span>\u00abbasisvarer\u00bb<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>innenf<span class=\"_ _8\"></span>or bak<span class=\"_ _8\"></span>eri- og iskremingredienser<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>plantebaserte produkter<span class=\"_ _b\"></span>, men det er<span class=\"_ _8\"></span> noe usikkerhet knyt<span class=\"_ _3\"></span>tet til ettersp\u00f8rsel fremover<span class=\"_ _8\"></span> grunnet usikk<span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>\u00f8konomi i mange<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>v\u00e5re mark<span class=\"_ _b\"></span>eder <span class=\"_ _8\"></span>som f\u00f8lge<span class=\"_ _b\"></span> av h\u00f8y inflasjon <span class=\"_ _b\"></span>og redusert kj\u00f8pekraft f<span class=\"_ _8\"></span>or k<span class=\"_ _b\"></span>onsumentene.Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _196\"> </span>Som leverand\u00f8r av<span class=\"_ _8\"></span> matingredienser<span class=\"_ _8\"></span> har <span class=\"_ _b\"></span>OFI h\u00f8y<span class=\"_ _3\"></span>t <span class=\"_ _8\"></span>forbruk<span class=\"_ _8\"></span> av r<span class=\"_ _8\"></span>\u00e5varer<span class=\"_ _b\"></span> som k<span class=\"_ _8\"></span>orn, <span class=\"_ _b\"></span>sukker<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>oljer<span class=\"_ _8\"></span>, <span class=\"_ _b\"></span>og er <span class=\"_ _b\"></span>dermed utsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> for<span class=\"_ _b\"></span> potensielle klimarisik<span class=\"_ _8\"></span>oer<span class=\"_ _b\"></span>. OFI overv\u00e5k<span class=\"_ _8\"></span>er potensielle risik<span class=\"_ _8\"></span>oer og tar<span class=\"_ _b\"></span> sikte p\u00e5 \u00e5 redusere risik<span class=\"_ _8\"></span>o ved \u00e5 v<span class=\"_ _8\"></span>\u00e6re<span class=\"_ _8\"></span> en lokal <span class=\"_ _3\"></span>partner<span class=\"_ _8\"></span> med tilgang til en <span class=\"_ _3\"></span>bred og diversifisert <span class=\"_ _b\"></span>gruppe leverand\u00f8rer<span class=\"_ _b\"></span> gjennom hele <span class=\"_ _b\"></span>OFI-net<span class=\"_ _3\"></span>tverk<span class=\"_ _b\"></span>et. <span class=\"_ _8\"></span>OFI forventer ikk<span class=\"_ _b\"></span>e at risik<span class=\"_ _b\"></span>oen for<span class=\"_ _8\"></span> klimaendringer <span class=\"_ _b\"></span>vil ha betydelig negativ innvirkning p\u00e5<span class=\"_ _b\"></span> OFIs k<span class=\"_ _b\"></span>onkurranseposisjon i mark<span class=\"_ _b\"></span>edet de<span class=\"_ _8\"></span> neste <span class=\"_ _8\"></span>3\u20135 \u00e5rene.T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _e4\"> </span><span class=\"ws63\">V<span class=\"_ _b\"></span>ekstrate<span class=\"_ _8\"></span> 1,5 %.</span>Sentrale<span class=\"_ _b\"></span> forutsetninger for<span class=\"_ _b\"></span> \u00e5 beregne fr<span class=\"_ _b\"></span>emtidig <span class=\"_ _3\"></span>utvikling Orkla <span class=\"_ _b\"></span>Consumer Investments<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>OCI)  <span class=\"_ _2ea\"> </span> <span class=\"_ _139\"> </span>                           <span class=\"_ _b\"></span>Goodwill                             V<span class=\"_ _b\"></span>aremerk<span class=\"_ _8\"></span>erBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _2e7\"> </span>Enheter<span class=\"_ _2da\"> </span>2022<span class=\"_ _11a\"> </span>2021<span class=\"_ _f2\"> </span>2022<span class=\"_ _38\"> </span>20211Enheter i segmentet<span class=\"_ _8a\"> </span>Pierre<span class=\"_ _8\"></span> Robert Group41<span class=\"_ _164\"> </span>39<span class=\"_ _119\"> </span>18<span class=\"_ _119\"> </span>17Lilleborg<span class=\"_ _e3\"> </span>18<span class=\"_ _119\"> </span>18<span class=\"_ _168\"> </span>-<span class=\"_ _168\"> </span>-Orkla House Car<span class=\"_ _8\"></span>e<span class=\"_ _2eb\"> </span><span class=\"ws2\">519<span class=\"_ _15f\"> </span>505<span class=\"_ _117\"> </span>90<span class=\"_ _123\"> </span>156</span>Kotipizza<span class=\"_ _28f\"> </span>1 249<span class=\"_ _8f\"> </span><span class=\"ws63\">1 187<span class=\"_ _8b\"> </span></span>449<span class=\"_ _15f\"> </span>427New Y<span class=\"_ _f\"></span>ork<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Pizza<span class=\"_ _49\"> </span>1 166<span class=\"_ _96\"> </span>1 106<span class=\"_ _123\"> </span><span class=\"ws2\">219<span class=\"_ _e2\"> </span>208</span>2Da Gr<span class=\"_ _8\"></span>asso168<span class=\"_ _168\"> </span>-<span class=\"_ _117\"> </span>45<span class=\"_ _168\"> </span>-Sum<span class=\"_ _2ec\"> </span>3 161<span class=\"_ _1bb\"> </span><span class=\"ws64\">2 855<span class=\"_ _b0\"> </span></span>821<span class=\"_ _15f\"> </span>8082022<span class=\"_ _10c\"> </span>2021Anvendt kapital pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _8\"></span>12.<span class=\"_ _1fc\"> </span><span class=\"ws64\">5 562<span class=\"_ _5e\"> </span>4 750</span>EBIT<span class=\"_ _8\"></span> (adj.)<span class=\"_ _1ee\"> </span>383<span class=\"_ _1a0\"> </span>498Forhold som p\u00e5virker<span class=\"_ _8\"></span> disk<span class=\"_ _8\"></span>onteringsrenten<span class=\"_ _224\"> </span><span class=\"ws2\">Opererer<span class=\"_ _8\"></span> hovedsak<span class=\"_ _8\"></span>elig i de<span class=\"_ _b\"></span> nordiske<span class=\"_ _b\"></span> markedene<span class=\"_ _8\"></span> samt<span class=\"_ _8\"></span> UK <span class=\"_ _b\"></span>og Benelux; lav bransjerisik<span class=\"_ _b\"></span>o; budsjet<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span>er i lok<span class=\"_ _8\"></span>al v<span class=\"_ _8\"></span>aluta.</span>R\u00e5vareprisene<span class=\"_ _b\"></span> er estimert ut fra markedsbildet<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>Viktige r<span class=\"_ _8\"></span>\u00e5varer: plastemballasje,<span class=\"_ _b\"></span> plastkomponenter<span class=\"_ _b\"></span>, kjemik<span class=\"_ _8\"></span>alier<span class=\"_ _b\"></span>, papp-<span class=\"_ _8\"></span> og papirbasert <span class=\"_ _b\"></span>emballasje, ull og bomull,<span class=\"_ _b\"></span> pizzabunner p\u00e5 ber<span class=\"_ _8\"></span>egningstidspunktetog pizzatopping.Produk<span class=\"_ _8\"></span>sjonssted<span class=\"_ _1a0\"> </span>Egenproduksjon i hovedsak<span class=\"_ _b\"></span> i Norden, UK<span class=\"_ _8\"></span> og Kina<span class=\"_ _b\"></span> for <span class=\"_ _b\"></span>Orkla House <span class=\"_ _b\"></span>Care. Pierre<span class=\"_ _b\"></span> Robert Group<span class=\"_ _b\"></span> kj\u00f8per sin pr<span class=\"_ _8\"></span>oduksjon i hovedsak<span class=\"_ _b\"></span> fra Italia <span class=\"_ _b\"></span>og Asia. Lillebor<span class=\"_ _8\"></span>g kj\u00f8per handelsv<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> prim\u00e6rt fra<span class=\"_ _b\"></span> Europa i <span class=\"_ _8\"></span>tillegg til kj\u00f8p<span class=\"_ _b\"></span> av v<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> som pr<span class=\"_ _8\"></span>oduseres<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>OHPC i Norge.<span class=\"_ _8\"></span> Kotipizza,<span class=\"_ _b\"></span> New <span class=\"_ _b\"></span>Y<span class=\"_ _f\"></span>ork Pizza <span class=\"_ _b\"></span>og Da Gr<span class=\"_ _8\"></span>asso <span class=\"_ _b\"></span>er hovedsak<span class=\"_ _8\"></span>elig franchisegiver<span class=\"_ _8\"></span>e av<span class=\"_ _b\"></span> pizzakonsepter<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>grossist for<span class=\"_ _b\"></span> net<span class=\"_ _3\"></span>tverk<span class=\"_ _b\"></span>et av <span class=\"_ _8\"></span>franchisetagere<span class=\"_ _b\"></span> og enk<span class=\"_ _8\"></span>elte ek<span class=\"_ _b\"></span>sterne kunder<span class=\"_ _b\"></span>. New Y<span class=\"_ _f\"></span>ork Pizza er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i tillegg produsent av pizzadeig til egen virksomhet og ek<span class=\"_ _b\"></span>sterne kunder<span class=\"_ _b\"></span>.Bruttofortjeneste basert p\u00e5<span class=\"_ _8\"></span> historisk utvikling,<span class=\"_ _b\"></span> Bruttofortjenesten p\u00e5virkes<span class=\"_ _b\"></span> av innovasjoner<span class=\"_ _b\"></span>, pr<span class=\"_ _8\"></span>oduktivitet, kjedef<span class=\"_ _8\"></span>orhandlinger <span class=\"_ _b\"></span>og r\u00e5varepriser<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>Alle selsk<span class=\"_ _8\"></span>aper i <span class=\"_ _b\"></span>Consumer justert for<span class=\"_ _8\"></span> forventninger fremoverInvestments har<span class=\"_ _b\"></span> opplevd betydelig inflasjon i b\u00e5de r<span class=\"_ _8\"></span>\u00e5varepriser<span class=\"_ _b\"></span> og ener<span class=\"_ _8\"></span>gik<span class=\"_ _8\"></span>ostnader <span class=\"_ _b\"></span>som kompenseres<span class=\"_ _b\"></span> for <span class=\"_ _b\"></span>gjennom pris\u00f8kninger<span class=\"_ _8\"></span>. For r<span class=\"_ _8\"></span>estaurantvirk<span class=\"_ _8\"></span>somheten drives<span class=\"_ _b\"></span> brut<span class=\"_ _3\"></span>tof<span class=\"_ _8\"></span>ortjenesten prim\u00e6rt av <span class=\"_ _8\"></span>salg ut fr<span class=\"_ _8\"></span>a r<span class=\"_ _8\"></span>estaurant,<span class=\"_ _8\"></span> samt<span class=\"_ _8\"></span> innovasjon <span class=\"_ _8\"></span>og driftseff<span class=\"_ _8\"></span>ektivitet.K<span class=\"_ _8\"></span>undetilpasning og evne til \u00e5 utvikle produkter<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>Orkla Consumer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Investments<span class=\"_ _8\"></span> f\u00f8lger k<span class=\"_ _8\"></span>onsumenttrender \u2013<span class=\"_ _b\"></span> vekst forventes innenfor ek<span class=\"_ _b\"></span>sisterende segmenter<span class=\"_ _b\"></span>. i samarbeid med k<span class=\"_ _8\"></span>underKonjunktur<span class=\"_ _8\"></span>er og mark<span class=\"_ _8\"></span>edsutsikter<span class=\"_ _2ed\"> </span><span class=\"ws2\">Orkla <span class=\"_ _b\"></span>Consumer Investments <span class=\"_ _b\"></span>er gener<span class=\"_ _8\"></span>elt relativt lite<span class=\"_ _b\"></span> konjunkturp\u00e5virk<span class=\"_ _b\"></span>et. H\u00f8y inflasjon <span class=\"_ _b\"></span>og forventet lavere kj\u00f8pekr<span class=\"_ _8\"></span>aft i <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>fleste </span>mark<span class=\"_ _8\"></span>edene forventes dog \u00e5 redusere<span class=\"_ _b\"></span> et<span class=\"_ _3\"></span>tersp\u00f8rselen for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>flere<span class=\"_ _b\"></span> selskaper p\u00e5 kort sikt.Klimarisik<span class=\"_ _8\"></span>o<span class=\"_ _b9\"> </span><span class=\"ls5b\">OCI oper<span class=\"_ _8\"></span>erer<span class=\"_ _8\"></span> i flere<span class=\"_ _b\"></span> bransjer<span class=\"_ _b\"></span>. For Pierr<span class=\"_ _8\"></span>e R<span class=\"_ _8\"></span>obert som benytter r\u00e5v<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> som ull <span class=\"_ _b\"></span>og bomull, kan naturkatastr<span class=\"_ _8\"></span>ofer<span class=\"_ _8\"></span> redusere <span class=\"_ _8\"></span>tilgangen<span class=\"_ _3\"></span> p\u00e5<span class=\"_ _8\"></span> </span>disse r<span class=\"_ _8\"></span>\u00e5varene.<span class=\"_ _b\"></span> Det<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> kan resultere<span class=\"_ _8\"></span> i \u00f8kte<span class=\"_ _b\"></span> priser<span class=\"_ _8\"></span>, behov<span class=\"_ _b\"></span> for \u00e5<span class=\"_ _b\"></span> utvikle produkter<span class=\"_ _8\"></span> med andre<span class=\"_ _8\"></span> materialer <span class=\"_ _b\"></span>eller \u00e5 <span class=\"_ _b\"></span>gj\u00f8re andre<span class=\"_ _b\"></span> endringer i por<span class=\"_ _3\"></span>tef<span class=\"_ _8\"></span>\u00f8ljen. Alle<span class=\"_ _b\"></span> disse faktorene vil sette<span class=\"_ _8\"></span> marginene under press. Det samme<span class=\"_ _8\"></span> vil gjelde enhetene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i Orkla House Car<span class=\"_ _8\"></span>e og Lilleborg,<span class=\"_ _8\"></span> som produserer<span class=\"_ _b\"></span> maler<span class=\"_ _3\"></span>verkt\u00f8y<span class=\"_ _8\"></span> og r<span class=\"_ _8\"></span>engj\u00f8ringsmidler<span class=\"_ _b\"></span>, her<span class=\"_ _8\"></span> har <span class=\"_ _b\"></span>de ogs\u00e5<span class=\"_ _b\"></span> klimarisiko<span class=\"_ _8\"></span> i hele kjeden.<span class=\"_ _b\"></span> I Out <span class=\"_ _8\"></span>of Home<span class=\"_ _b\"></span> virksomheten,<span class=\"_ _b\"></span> som produserer<span class=\"_ _b\"></span> og selger<span class=\"_ _b\"></span> pizza, vil <span class=\"_ _b\"></span>ogs\u00e5 avhengighet av<span class=\"_ _8\"></span> tilgangen p\u00e5<span class=\"_ _b\"></span> r\u00e5varer<span class=\"_ _8\"></span> gj\u00f8r<span class=\"_ _8\"></span>e at<span class=\"_ _8\"></span> de<span class=\"_ _b\"></span> er utsatt <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> klimarisik<span class=\"_ _8\"></span>oer<span class=\"_ _b\"></span>. <span class=\"_ _8\"></span>OCI forventer ikk<span class=\"_ _b\"></span>e at risik<span class=\"_ _8\"></span>oen for<span class=\"_ _b\"></span> klimaendringer vil ha<span class=\"_ _b\"></span> betydelig negativ innvirkning p\u00e5 <span class=\"_ _b\"></span>OCIs k<span class=\"_ _8\"></span>onkurranseposisjon i mark<span class=\"_ _b\"></span>edet de<span class=\"_ _b\"></span> neste 3\u20135 \u00e5r<span class=\"_ _8\"></span>ene.T<span class=\"_ _b\"></span>erminalverdi<span class=\"_ _74\"> </span><span class=\"ws64\">V<span class=\"_ _b\"></span>ekstr<span class=\"_ _8\"></span>ate 0\u20132,5<span class=\"_ _8\"></span> %.</span>1 <span class=\"_ _75\"> </span>Bokf<span class=\"_ _8\"></span>\u00f8rt goodwill <span class=\"_ _b\"></span>og varemerk<span class=\"_ _b\"></span>er gjelder<span class=\"_ _8\"></span> i hovedsak Pierr<span class=\"_ _8\"></span>e R<span class=\"_ _8\"></span>obert Group<span class=\"_ _b\"></span> i Finland.2 <span class=\"_ _170\"> </span>Balansen er<span class=\"_ _8\"></span> konsolidert fr<span class=\"_ _8\"></span>a 31.<span class=\"_ _8\"></span> desember<span class=\"_ _8\"></span> 2022<span class=\"fc4 ws2\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-165-6": {
   "value": "P     Regnskapsprinsipper Goodwill og immaterielle eiendeler med ubestemt levetid avskrives ikke l\u00f8pende. Disse eiendelene testes derfor minst \u00e5rlig for verdifall. I Orkla gj\u00f8res dette i 3. kvartal. I tilfelle det foreligger s\u00e6rlige indikasjoner p\u00e5 verdifall, gjennomf\u00f8res verdifallstester hyppigere. Kontant-str\u00f8mmer knyttet til eiendelene identifiseres og neddiskonteres. Fremtidig kontantstr\u00f8m er basert p\u00e5 gitte forutsetninger (se egen tabell i denne noten) og enhetens vedtatte planer. Dersom neddiskontert verdi av fremtidige kontantstr\u00f8mmer er lavere enn balansef\u00f8rt verdi av enhetens anvendte kapital, gjennomf\u00f8res nedskrivning til gjenvinnbart bel\u00f8p. Dersom neddiskontert verdi er h\u00f8yere enn anvendt kapital, betyr dette at verdien av den immaterielle eiendelen eller goodwillen er gjenvinnbar. I de tilfellene neddiskontert verdi overstiger  anvendt kapital med mindre enn 20 %, gj\u00f8res det en ytterligere sensitivitetsanalyse for \u00e5 sikre beregningen. Anvendt kapital er definert gjennom presentasjonen av segmenter i note 7.  I aktuelle tilfeller gjennomg\u00e5s forutsetninger og estimater p\u00e5 nytt, og det m\u00e5les i hvor stor grad investeringen er robust i forhold til disse. Alternativt vil eiendelens salgsverdi beregnes for \u00e5 se om denne gir st\u00f8tte til \u00e5 opprettholde bokf\u00f8rt verdi.Varemerker med ubestemt levetid testes for verdifall ved at estimater p\u00e5 fremtidig salg av det aktuelle varemerket neddiskonteres og m\u00e5les opp mot varemerkets bokf\u00f8rte verdi. Dette blir gjort ut fra en modell hvor varemerkets neddiskonterte verdi blir kalkulert med en prosentsats som indikerer varemerkets styrke. Denne styrken ble forutsatt ved kj\u00f8pet og videref\u00f8res i utgangspunktet ved verdifallstestingen.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-172-5": {
   "value": "Risiko for endringer i rammebetingelser fremover  De globale utfordringene knyttet til klimaendringer, ressursknapphet, ern\u00e6ring og helse p\u00e5virker Orklas virksomhet i form av risiko for endringer i r\u00e5varetilgang, kostnader, forbrukerpreferanser og politiske rammebetingelser. Konsernet f\u00f8lger utviklingen n\u00f8ye gjennom aktiv interessentdialog og l\u00f8pende analyser. Utfordringene knyttet til klimaendringer og r\u00e5vareknapphet medf\u00f8rer risiko for \u00f8kning i r\u00e5varekostnader, redusert tilgang p\u00e5 enkelte r\u00e5varer og brudd p\u00e5 Orklas etiske leverand\u00f8rkrav. Denne risikoen m\u00f8tes gjennom tett oppf\u00f8lging mot leverand\u00f8rer, lageroppbygging p\u00e5 utvalgte omr\u00e5der, ressurseffektivisering, samt godkjenning av bruk av alternative r\u00e5varer. Klimaforandringer kan for\u00e5rsake flom, jordskjelv og andre naturkatastrofer, og det vurderes \u00e5 v\u00e6re risiko knyttet til om Orklas fabrikker ligger i utsatte omr\u00e5der. Orkla gj\u00f8r vurderinger av b\u00e5de nye og eksisterende lokasjoner og hvor utsatte de er for naturkatastrofer. Risikoen vurderes \u00e5 v\u00e6re lav.Disse forholdene kan imidlertid ha innvirkning p\u00e5 fremtidig utvikling av Orklas virksomheter. Forventet utvikling knyttet til disse forholdene er dermed elementer som hensyntas b\u00e5de i forbindelse med vurdering av nedskrivningsindikatorer og ved gjennomf\u00f8ring av nedskrivningstestene.Beskrivelser knyttet til klimarisiko for de ulike forretningsomr\u00e5dene innenfor merkevarevirksomheten er gitt i tabellene p\u00e5 de neste sidene. Spesifikke risikoer knyttet til hvert forretningsomr\u00e5de fremg\u00e5r av tabellene. Ved utgangen av 2022 er det ikke blitt identifisert noe vesentlig klimarisiko i \u00e5rets tester som har f\u00f8rt til nedskrivninger som f\u00f8lge av klimarelatert p\u00e5virkning. Det er imidlertid usikkerhet knyttet til dette og vurderingene kan endres fremover. Det er heller ikke identifisert noen \u00abstrandede eiendeler\u00bb som gj\u00f8r at forventet levetid og restverdi blir endret.E     Estimatusikkerhet Det er betydelig estimatusikkerhet knyttet til verdien av immaterielle eiendeler. Disse har ingen direkte \u00abkostpris\u00bb, men stammer i hovedsak fra egne verdsettinger og er balansef\u00f8rt i forbindelse med konsernets oppkj\u00f8p av ny virksomhet. Goodwill er \u00e5 anse som residual i samme oppkj\u00f8p. Summen av all merverdi inklusiv goodwill knyttet til oppkj\u00f8pene, er s\u00e5ledes i utgangspunktet \u00e5 anse som markedsverdi (virkelig verdi) av de totale netto eiendelene, og fordelingen p\u00e5 ulike typer eiendeler (gjeld) er avledet av denne, se note 18.",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-172-6": {
   "value": "Risiko for endringer i rammebetingelser fremover  De globale utfordringene knyttet til klimaendringer, ressursknapphet, ern\u00e6ring og helse p\u00e5virker Orklas virksomhet i form av risiko for endringer i r\u00e5varetilgang, kostnader, forbrukerpreferanser og politiske rammebetingelser. Konsernet f\u00f8lger utviklingen n\u00f8ye gjennom aktiv interessentdialog og l\u00f8pende analyser. Utfordringene knyttet til klimaendringer og r\u00e5vareknapphet medf\u00f8rer risiko for \u00f8kning i r\u00e5varekostnader, redusert tilgang p\u00e5 enkelte r\u00e5varer og brudd p\u00e5 Orklas etiske leverand\u00f8rkrav. Denne risikoen m\u00f8tes gjennom tett oppf\u00f8lging mot leverand\u00f8rer, lageroppbygging p\u00e5 utvalgte omr\u00e5der, ressurseffektivisering, samt godkjenning av bruk av alternative r\u00e5varer. Klimaforandringer kan for\u00e5rsake flom, jordskjelv og andre naturkatastrofer, og det vurderes \u00e5 v\u00e6re risiko knyttet til om Orklas fabrikker ligger i utsatte omr\u00e5der. Orkla gj\u00f8r vurderinger av b\u00e5de nye og eksisterende lokasjoner og hvor utsatte de er for naturkatastrofer. Risikoen vurderes \u00e5 v\u00e6re lav.Disse forholdene kan imidlertid ha innvirkning p\u00e5 fremtidig utvikling av Orklas virksomheter. Forventet utvikling knyttet til disse forholdene er dermed elementer som hensyntas b\u00e5de i forbindelse med vurdering av nedskrivningsindikatorer og ved gjennomf\u00f8ring av nedskrivningstestene.Beskrivelser knyttet til klimarisiko for de ulike forretningsomr\u00e5dene innenfor merkevarevirksomheten er gitt i tabellene p\u00e5 de neste sidene. Spesifikke risikoer knyttet til hvert forretningsomr\u00e5de fremg\u00e5r av tabellene. Ved utgangen av 2022 er det ikke blitt identifisert noe vesentlig klimarisiko i \u00e5rets tester som har f\u00f8rt til nedskrivninger som f\u00f8lge av klimarelatert p\u00e5virkning. Det er imidlertid usikkerhet knyttet til dette og vurderingene kan endres fremover. Det er heller ikke identifisert noen \u00abstrandede eiendeler\u00bb som gj\u00f8r at forventet levetid og restverdi blir endret.",
   "dimensions": {
    "concept": "ORK:DisclosureOfClimateRisks",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-180-4": {
   "value": "Note 19 Immaterielle eiendeler P     Regnskapsprinsipper Utgifter til forskning og utvikling (FoU) er utgifter konsernet p\u00e5drar seg ved \u00e5 drive med forskning- og utviklingsrelaterte aktiviteter, samt kartlegging av eksisterende/nye produkter, produksjonsprosesser og lignende i den hensikt \u00e5 sikre fremtidig inntjening. Forskningsrelaterte utgifter vil alltid bli kostnadsf\u00f8rt direkte, mens utviklingsrelaterte utgifter kan bli balansef\u00f8rt. Det er imidlertid stor usikkerhet gjennom beslutningsprosessen, og det faktum at kun en liten andel av alle utviklingsprosjekter ender med kommersielle produkter, gj\u00f8r at ingen prosjekter ender med balansef\u00f8ring. Samtidig vil utgifter som er aktuelle for balansef\u00f8ring, v\u00e6re relativt sm\u00e5.Utgifter til egenutviklede eller spesialtilpassede IT-systemer balansef\u00f8res og presenteres som immaterielle eiendeler.Utgifter knyttet til egenutvikling av varemerker og lignende (markedsf\u00f8ring) blir direkte kostnadsf\u00f8rt og vil aldri bli balansef\u00f8rt. Dette fordi identifikasjon og sannsynliggj\u00f8ring av de frem tidige \u00f8konomiske fordelene som skal tilflyte selskapet, er for usikre p\u00e5 lanserings-tidspunktet.Erverv av immaterielle verdier gjennom oppkj\u00f8p balansef\u00f8res. Varemerker som har eksistert  over lengre tid og har en sunn utvikling p\u00e5 oppkj\u00f8pstidspunktet, har ubestemt levetid og avskrives ikke. Ubestemt levetid betyr at det p\u00e5 balansedagen ikke er mulig \u00e5 estimere den  perioden varemerket vil v\u00e6re tilgjengelig for bruk. Andre identifiserte varemerker vil bli avskrevet over forventet utnyttbar levetid, normalt 5\u201310 \u00e5r. \u00d8vrige immaterielle  eiendeler vil bli avskrevet over utnyttbar levetid. Det er s\u00e5ledes kun varemerker som er direkte kj\u00f8pt eller indirekte kj\u00f8pt gjennom erverv av selskaper som er balansef\u00f8rt i konsernet, ikke egenutviklede. Goodwill er residualverdien mellom kj\u00f8pesum og balansef\u00f8rte verdier i oppkj\u00f8pt virksomhet.  I goodwillbegrepet vil det ligge betaling for synergier, verdier knyttet til ansatte, andre  immaterielle eiendeler som ikke kvalifiserer til egen balansef\u00f8ring, fremtidig merinntjening, samt det forhold at utsatt skatt ikke kan neddiskonteres. Balansef\u00f8rt goodwill kommer kun fra  oppkj\u00f8pt virksomhet, se note 18.E     Estimatusikkerhet Det er betydelig estimatusikkerhet knyttet til verdien av immaterielle eiendeler. Disse har ingen direkte \u00abkostpris\u00bb, men stammer i hovedsak fra egne verdsettinger og er balansef\u00f8rt i forbindelse med konsernets oppkj\u00f8p av ny virksomhet. Goodwill er \u00e5 anse som residual i samme oppkj\u00f8p. Summen av all merverdi inklusiv goodwill knyttet til oppkj\u00f8pene, er s\u00e5ledes i utgangspunktet \u00e5 anse som markedsverdi (virkelig verdi) av de totale netto eiendelene, og fordelingen p\u00e5 ulike typer eiendeler (gjeld) er avledet av denne, se note 18.B     B\u00e6rekraftselement Orkla kostnadsf\u00f8rte 314 mill. kroner til forskning og utvikling i 2022 (305 mill. kroner i 2021). Dette omfatter interne og eksterne kostnader knyttet til produktutvikling, og inkluderer bl.a. tiltak for \u00e5 redusere salt, sukker og mettet fett i matvarer, utvikle sunne produkter, utvikle nye emballasjel\u00f8sninger basert p\u00e5 fornybare og gjenvunnede materialer og ta i bruk nye r\u00e5varer som bidrar til b\u00e6rekraftig forbruk.Det ble gjennomf\u00f8rt investeringer i IT-systemer i 2022 p\u00e5 107 mill. kroner som i hovedsak er investeringer i ERP-systemer i konsernet.  Det ble i 2021 foretatt kostnadsf\u00f8ringer knyttet til et felles ERP-prosjekt i konsernet, se note 14.  Immaterielle eiendelerVaremerker, ikke  Varemerker,  Andre immaterielle Bel\u00f8p i mill. NOKavskrivbareavskrivbareeiendeler IT Goodwill SumBalansef\u00f8rt verdi 1.1.2021 6 226 8 135 475 17 365 24 209Investeringer - 1 22 70 - 931Reklassifiseringer 2 - - 514 (2) 5142Oppkj\u00f8p av selskaper1 371 - - 27 5 323 6 721Avskrivning - (1) (13) (157) - (171)Nedskrivning - - (5) (11) - (16)Omregningsdifferanser (181) - (5) (10) (600) (796)Balansef\u00f8rt verdi 31.12.2021 7 418 8 134 908 22 086 30 554Investeringer 1 - 65 107 2 1751Reklassifiseringer - - 24 154 - 1782Oppkj\u00f8p av selskaper237 - 19 1 2 300 2 557Avskrivning - (1) (28) (163) - (192)Nedskrivning (112) - - - (4) (116)Omregningsdifferanser 142 2 8 7 309 468Balansef\u00f8rt verdi 31.12.2022 7 686 9 222 1 014 24 693 33 624Opprinnelig kost 1.1.2022 7 578 149 987 2 004 24 789 35 507Akkumulerte av- og nedskrivninger (160) (141) (853) (1 096) (2 703) (4 953)Balansef\u00f8rt verdi 1.1.2022 7 418 8 134 908 22 086 30 554Opprinnelig kost 31.12.2022 7 916 222 1 105 2 349 27 472 39 064Akkumulerte av- og nedskrivninger (230) (213) (883) (1 335) (2 779) (5 440)Balansef\u00f8rt verdi 31.12.2022 7 686 9 222 1 014 24 693 33 624Avskrivning - 10\u201320 % 10\u201320 % 10\u201333 % - -1  Netto reklassifiseringer er overf\u00f8ring fra note 20 og gjelder overf\u00f8ring av anlegg under utf\u00f8relse.2  Se note 5 for immaterielle eiendeler i oppkj\u00f8pte selskaper. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-180-5": {
   "value": "Note 19 Immaterielle eiendeler P     Regnskapsprinsipper Utgifter til forskning og utvikling (FoU) er utgifter konsernet p\u00e5drar seg ved \u00e5 drive med forskning- og utviklingsrelaterte aktiviteter, samt kartlegging av eksisterende/nye produkter, produksjonsprosesser og lignende i den hensikt \u00e5 sikre fremtidig inntjening. Forskningsrelaterte utgifter vil alltid bli kostnadsf\u00f8rt direkte, mens utviklingsrelaterte utgifter kan bli balansef\u00f8rt. Det er imidlertid stor usikkerhet gjennom beslutningsprosessen, og det faktum at kun en liten andel av alle utviklingsprosjekter ender med kommersielle produkter, gj\u00f8r at ingen prosjekter ender med balansef\u00f8ring. Samtidig vil utgifter som er aktuelle for balansef\u00f8ring, v\u00e6re relativt sm\u00e5.Utgifter til egenutviklede eller spesialtilpassede IT-systemer balansef\u00f8res og presenteres som immaterielle eiendeler.Utgifter knyttet til egenutvikling av varemerker og lignende (markedsf\u00f8ring) blir direkte kostnadsf\u00f8rt og vil aldri bli balansef\u00f8rt. Dette fordi identifikasjon og sannsynliggj\u00f8ring av de frem tidige \u00f8konomiske fordelene som skal tilflyte selskapet, er for usikre p\u00e5 lanserings-tidspunktet.Erverv av immaterielle verdier gjennom oppkj\u00f8p balansef\u00f8res. Varemerker som har eksistert  over lengre tid og har en sunn utvikling p\u00e5 oppkj\u00f8pstidspunktet, har ubestemt levetid og avskrives ikke. Ubestemt levetid betyr at det p\u00e5 balansedagen ikke er mulig \u00e5 estimere den  perioden varemerket vil v\u00e6re tilgjengelig for bruk. Andre identifiserte varemerker vil bli avskrevet over forventet utnyttbar levetid, normalt 5\u201310 \u00e5r. \u00d8vrige immaterielle  eiendeler vil bli avskrevet over utnyttbar levetid. Det er s\u00e5ledes kun varemerker som er direkte kj\u00f8pt eller indirekte kj\u00f8pt gjennom erverv av selskaper som er balansef\u00f8rt i konsernet, ikke egenutviklede. Goodwill er residualverdien mellom kj\u00f8pesum og balansef\u00f8rte verdier i oppkj\u00f8pt virksomhet.  I goodwillbegrepet vil det ligge betaling for synergier, verdier knyttet til ansatte, andre  immaterielle eiendeler som ikke kvalifiserer til egen balansef\u00f8ring, fremtidig merinntjening, samt det forhold at utsatt skatt ikke kan neddiskonteres. Balansef\u00f8rt goodwill kommer kun fra  oppkj\u00f8pt virksomhet, se note 18.E     Estimatusikkerhet Det er betydelig estimatusikkerhet knyttet til verdien av immaterielle eiendeler. Disse har ingen direkte \u00abkostpris\u00bb, men stammer i hovedsak fra egne verdsettinger og er balansef\u00f8rt i forbindelse med konsernets oppkj\u00f8p av ny virksomhet. Goodwill er \u00e5 anse som residual i samme oppkj\u00f8p. Summen av all merverdi inklusiv goodwill knyttet til oppkj\u00f8pene, er s\u00e5ledes i utgangspunktet \u00e5 anse som markedsverdi (virkelig verdi) av de totale netto eiendelene, og fordelingen p\u00e5 ulike typer eiendeler (gjeld) er avledet av denne, se note 18.B     B\u00e6rekraftselement Orkla kostnadsf\u00f8rte 314 mill. kroner til forskning og utvikling i 2022 (305 mill. kroner i 2021). Dette omfatter interne og eksterne kostnader knyttet til produktutvikling, og inkluderer bl.a. tiltak for \u00e5 redusere salt, sukker og mettet fett i matvarer, utvikle sunne produkter, utvikle nye emballasjel\u00f8sninger basert p\u00e5 fornybare og gjenvunnede materialer og ta i bruk nye r\u00e5varer som bidrar til b\u00e6rekraftig forbruk.Det ble gjennomf\u00f8rt investeringer i IT-systemer i 2022 p\u00e5 107 mill. kroner som i hovedsak er investeringer i ERP-systemer i konsernet.  Det ble i 2021 foretatt kostnadsf\u00f8ringer knyttet til et felles ERP-prosjekt i konsernet, se note 14.  Immaterielle eiendelerVaremerker, ikke  Varemerker,  Andre immaterielle Bel\u00f8p i mill. NOKavskrivbareavskrivbareeiendeler IT Goodwill SumBalansef\u00f8rt verdi 1.1.2021 6 226 8 135 475 17 365 24 209Investeringer - 1 22 70 - 931Reklassifiseringer 2 - - 514 (2) 5142Oppkj\u00f8p av selskaper1 371 - - 27 5 323 6 721Avskrivning - (1) (13) (157) - (171)Nedskrivning - - (5) (11) - (16)Omregningsdifferanser (181) - (5) (10) (600) (796)Balansef\u00f8rt verdi 31.12.2021 7 418 8 134 908 22 086 30 554Investeringer 1 - 65 107 2 1751Reklassifiseringer - - 24 154 - 1782Oppkj\u00f8p av selskaper237 - 19 1 2 300 2 557Avskrivning - (1) (28) (163) - (192)Nedskrivning (112) - - - (4) (116)Omregningsdifferanser 142 2 8 7 309 468Balansef\u00f8rt verdi 31.12.2022 7 686 9 222 1 014 24 693 33 624Opprinnelig kost 1.1.2022 7 578 149 987 2 004 24 789 35 507Akkumulerte av- og nedskrivninger (160) (141) (853) (1 096) (2 703) (4 953)Balansef\u00f8rt verdi 1.1.2022 7 418 8 134 908 22 086 30 554Opprinnelig kost 31.12.2022 7 916 222 1 105 2 349 27 472 39 064Akkumulerte av- og nedskrivninger (230) (213) (883) (1 335) (2 779) (5 440)Balansef\u00f8rt verdi 31.12.2022 7 686 9 222 1 014 24 693 33 624Avskrivning - 10\u201320 % 10\u201320 % 10\u201333 % - -1  Netto reklassifiseringer er overf\u00f8ring fra note 20 og gjelder overf\u00f8ring av anlegg under utf\u00f8relse.2  Se note 5 for immaterielle eiendeler i oppkj\u00f8pte selskaper. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-180-6": {
   "value": "Note 19 Immaterielle eiendeler P     Regnskapsprinsipper Utgifter til forskning og utvikling (FoU) er utgifter konsernet p\u00e5drar seg ved \u00e5 drive med forskning- og utviklingsrelaterte aktiviteter, samt kartlegging av eksisterende/nye produkter, produksjonsprosesser og lignende i den hensikt \u00e5 sikre fremtidig inntjening. Forskningsrelaterte utgifter vil alltid bli kostnadsf\u00f8rt direkte, mens utviklingsrelaterte utgifter kan bli balansef\u00f8rt. Det er imidlertid stor usikkerhet gjennom beslutningsprosessen, og det faktum at kun en liten andel av alle utviklingsprosjekter ender med kommersielle produkter, gj\u00f8r at ingen prosjekter ender med balansef\u00f8ring. Samtidig vil utgifter som er aktuelle for balansef\u00f8ring, v\u00e6re relativt sm\u00e5.Utgifter til egenutviklede eller spesialtilpassede IT-systemer balansef\u00f8res og presenteres som immaterielle eiendeler.Utgifter knyttet til egenutvikling av varemerker og lignende (markedsf\u00f8ring) blir direkte kostnadsf\u00f8rt og vil aldri bli balansef\u00f8rt. Dette fordi identifikasjon og sannsynliggj\u00f8ring av de frem tidige \u00f8konomiske fordelene som skal tilflyte selskapet, er for usikre p\u00e5 lanserings-tidspunktet.Erverv av immaterielle verdier gjennom oppkj\u00f8p balansef\u00f8res. Varemerker som har eksistert  over lengre tid og har en sunn utvikling p\u00e5 oppkj\u00f8pstidspunktet, har ubestemt levetid og avskrives ikke. Ubestemt levetid betyr at det p\u00e5 balansedagen ikke er mulig \u00e5 estimere den  perioden varemerket vil v\u00e6re tilgjengelig for bruk. Andre identifiserte varemerker vil bli avskrevet over forventet utnyttbar levetid, normalt 5\u201310 \u00e5r. \u00d8vrige immaterielle  eiendeler vil bli avskrevet over utnyttbar levetid. Det er s\u00e5ledes kun varemerker som er direkte kj\u00f8pt eller indirekte kj\u00f8pt gjennom erverv av selskaper som er balansef\u00f8rt i konsernet, ikke egenutviklede. Goodwill er residualverdien mellom kj\u00f8pesum og balansef\u00f8rte verdier i oppkj\u00f8pt virksomhet.  I goodwillbegrepet vil det ligge betaling for synergier, verdier knyttet til ansatte, andre  immaterielle eiendeler som ikke kvalifiserer til egen balansef\u00f8ring, fremtidig merinntjening, samt det forhold at utsatt skatt ikke kan neddiskonteres. Balansef\u00f8rt goodwill kommer kun fra  oppkj\u00f8pt virksomhet, se note 18.E     Estimatusikkerhet Det er betydelig estimatusikkerhet knyttet til verdien av immaterielle eiendeler. Disse har ingen direkte \u00abkostpris\u00bb, men stammer i hovedsak fra egne verdsettinger og er balansef\u00f8rt i forbindelse med konsernets oppkj\u00f8p av ny virksomhet. Goodwill er \u00e5 anse som residual i samme oppkj\u00f8p. Summen av all merverdi inklusiv goodwill knyttet til oppkj\u00f8pene, er s\u00e5ledes i utgangspunktet \u00e5 anse som markedsverdi (virkelig verdi) av de totale netto eiendelene, og fordelingen p\u00e5 ulike typer eiendeler (gjeld) er avledet av denne, se note 18.B     B\u00e6rekraftselement Orkla kostnadsf\u00f8rte 314 mill. kroner til forskning og utvikling i 2022 (305 mill. kroner i 2021). Dette omfatter interne og eksterne kostnader knyttet til produktutvikling, og inkluderer bl.a. tiltak for \u00e5 redusere salt, sukker og mettet fett i matvarer, utvikle sunne produkter, utvikle nye emballasjel\u00f8sninger basert p\u00e5 fornybare og gjenvunnede materialer og ta i bruk nye r\u00e5varer som bidrar til b\u00e6rekraftig forbruk.Det ble gjennomf\u00f8rt investeringer i IT-systemer i 2022 p\u00e5 107 mill. kroner som i hovedsak er investeringer i ERP-systemer i konsernet.  Det ble i 2021 foretatt kostnadsf\u00f8ringer knyttet til et felles ERP-prosjekt i konsernet, se note 14.  Immaterielle eiendelerVaremerker, ikke  Varemerker,  Andre immaterielle Bel\u00f8p i mill. NOKavskrivbareavskrivbareeiendeler IT Goodwill SumBalansef\u00f8rt verdi 1.1.2021 6 226 8 135 475 17 365 24 209Investeringer - 1 22 70 - 931Reklassifiseringer 2 - - 514 (2) 5142Oppkj\u00f8p av selskaper1 371 - - 27 5 323 6 721Avskrivning - (1) (13) (157) - (171)Nedskrivning - - (5) (11) - (16)Omregningsdifferanser (181) - (5) (10) (600) (796)Balansef\u00f8rt verdi 31.12.2021 7 418 8 134 908 22 086 30 554Investeringer 1 - 65 107 2 1751Reklassifiseringer - - 24 154 - 1782Oppkj\u00f8p av selskaper237 - 19 1 2 300 2 557Avskrivning - (1) (28) (163) - (192)Nedskrivning (112) - - - (4) (116)Omregningsdifferanser 142 2 8 7 309 468Balansef\u00f8rt verdi 31.12.2022 7 686 9 222 1 014 24 693 33 624Opprinnelig kost 1.1.2022 7 578 149 987 2 004 24 789 35 507Akkumulerte av- og nedskrivninger (160) (141) (853) (1 096) (2 703) (4 953)Balansef\u00f8rt verdi 1.1.2022 7 418 8 134 908 22 086 30 554Opprinnelig kost 31.12.2022 7 916 222 1 105 2 349 27 472 39 064Akkumulerte av- og nedskrivninger (230) (213) (883) (1 335) (2 779) (5 440)Balansef\u00f8rt verdi 31.12.2022 7 686 9 222 1 014 24 693 33 624Avskrivning - 10\u201320 % 10\u201320 % 10\u201333 % - -1  Netto reklassifiseringer er overf\u00f8ring fra note 20 og gjelder overf\u00f8ring av anlegg under utf\u00f8relse.2  Se note 5 for immaterielle eiendeler i oppkj\u00f8pte selskaper. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-180-7": {
   "value": "Note 19 Immaterielle eiendeler P     Regnskapsprinsipper Utgifter til forskning og utvikling (FoU) er utgifter konsernet p\u00e5drar seg ved \u00e5 drive med forskning- og utviklingsrelaterte aktiviteter, samt kartlegging av eksisterende/nye produkter, produksjonsprosesser og lignende i den hensikt \u00e5 sikre fremtidig inntjening. Forskningsrelaterte utgifter vil alltid bli kostnadsf\u00f8rt direkte, mens utviklingsrelaterte utgifter kan bli balansef\u00f8rt. Det er imidlertid stor usikkerhet gjennom beslutningsprosessen, og det faktum at kun en liten andel av alle utviklingsprosjekter ender med kommersielle produkter, gj\u00f8r at ingen prosjekter ender med balansef\u00f8ring. Samtidig vil utgifter som er aktuelle for balansef\u00f8ring, v\u00e6re relativt sm\u00e5.Utgifter til egenutviklede eller spesialtilpassede IT-systemer balansef\u00f8res og presenteres som immaterielle eiendeler.Utgifter knyttet til egenutvikling av varemerker og lignende (markedsf\u00f8ring) blir direkte kostnadsf\u00f8rt og vil aldri bli balansef\u00f8rt. Dette fordi identifikasjon og sannsynliggj\u00f8ring av de frem tidige \u00f8konomiske fordelene som skal tilflyte selskapet, er for usikre p\u00e5 lanserings-tidspunktet.Erverv av immaterielle verdier gjennom oppkj\u00f8p balansef\u00f8res. Varemerker som har eksistert  over lengre tid og har en sunn utvikling p\u00e5 oppkj\u00f8pstidspunktet, har ubestemt levetid og avskrives ikke. Ubestemt levetid betyr at det p\u00e5 balansedagen ikke er mulig \u00e5 estimere den  perioden varemerket vil v\u00e6re tilgjengelig for bruk. Andre identifiserte varemerker vil bli avskrevet over forventet utnyttbar levetid, normalt 5\u201310 \u00e5r. \u00d8vrige immaterielle  eiendeler vil bli avskrevet over utnyttbar levetid. Det er s\u00e5ledes kun varemerker som er direkte kj\u00f8pt eller indirekte kj\u00f8pt gjennom erverv av selskaper som er balansef\u00f8rt i konsernet, ikke egenutviklede. Goodwill er residualverdien mellom kj\u00f8pesum og balansef\u00f8rte verdier i oppkj\u00f8pt virksomhet.  I goodwillbegrepet vil det ligge betaling for synergier, verdier knyttet til ansatte, andre  immaterielle eiendeler som ikke kvalifiserer til egen balansef\u00f8ring, fremtidig merinntjening, samt det forhold at utsatt skatt ikke kan neddiskonteres. Balansef\u00f8rt goodwill kommer kun fra  oppkj\u00f8pt virksomhet, se note 18.E     Estimatusikkerhet Det er betydelig estimatusikkerhet knyttet til verdien av immaterielle eiendeler. Disse har ingen direkte \u00abkostpris\u00bb, men stammer i hovedsak fra egne verdsettinger og er balansef\u00f8rt i forbindelse med konsernets oppkj\u00f8p av ny virksomhet. Goodwill er \u00e5 anse som residual i samme oppkj\u00f8p. Summen av all merverdi inklusiv goodwill knyttet til oppkj\u00f8pene, er s\u00e5ledes i utgangspunktet \u00e5 anse som markedsverdi (virkelig verdi) av de totale netto eiendelene, og fordelingen p\u00e5 ulike typer eiendeler (gjeld) er avledet av denne, se note 18.B     B\u00e6rekraftselement Orkla kostnadsf\u00f8rte 314 mill. kroner til forskning og utvikling i 2022 (305 mill. kroner i 2021). Dette omfatter interne og eksterne kostnader knyttet til produktutvikling, og inkluderer bl.a. tiltak for \u00e5 redusere salt, sukker og mettet fett i matvarer, utvikle sunne produkter, utvikle nye emballasjel\u00f8sninger basert p\u00e5 fornybare og gjenvunnede materialer og ta i bruk nye r\u00e5varer som bidrar til b\u00e6rekraftig forbruk.Det ble gjennomf\u00f8rt investeringer i IT-systemer i 2022 p\u00e5 107 mill. kroner som i hovedsak er investeringer i ERP-systemer i konsernet.  Det ble i 2021 foretatt kostnadsf\u00f8ringer knyttet til et felles ERP-prosjekt i konsernet, se note 14.  Immaterielle eiendelerVaremerker, ikke  Varemerker,  Andre immaterielle Bel\u00f8p i mill. NOKavskrivbareavskrivbareeiendeler IT Goodwill SumBalansef\u00f8rt verdi 1.1.2021 6 226 8 135 475 17 365 24 209Investeringer - 1 22 70 - 931Reklassifiseringer 2 - - 514 (2) 5142Oppkj\u00f8p av selskaper1 371 - - 27 5 323 6 721Avskrivning - (1) (13) (157) - (171)Nedskrivning - - (5) (11) - (16)Omregningsdifferanser (181) - (5) (10) (600) (796)Balansef\u00f8rt verdi 31.12.2021 7 418 8 134 908 22 086 30 554Investeringer 1 - 65 107 2 1751Reklassifiseringer - - 24 154 - 1782Oppkj\u00f8p av selskaper237 - 19 1 2 300 2 557Avskrivning - (1) (28) (163) - (192)Nedskrivning (112) - - - (4) (116)Omregningsdifferanser 142 2 8 7 309 468Balansef\u00f8rt verdi 31.12.2022 7 686 9 222 1 014 24 693 33 624Opprinnelig kost 1.1.2022 7 578 149 987 2 004 24 789 35 507Akkumulerte av- og nedskrivninger (160) (141) (853) (1 096) (2 703) (4 953)Balansef\u00f8rt verdi 1.1.2022 7 418 8 134 908 22 086 30 554Opprinnelig kost 31.12.2022 7 916 222 1 105 2 349 27 472 39 064Akkumulerte av- og nedskrivninger (230) (213) (883) (1 335) (2 779) (5 440)Balansef\u00f8rt verdi 31.12.2022 7 686 9 222 1 014 24 693 33 624Avskrivning - 10\u201320 % 10\u201320 % 10\u201333 % - -1  Netto reklassifiseringer er overf\u00f8ring fra note 20 og gjelder overf\u00f8ring av anlegg under utf\u00f8relse.2  Se note 5 for immaterielle eiendeler i oppkj\u00f8pte selskaper. P     Regnskapsprinsipper Varige driftsmidler omfatter eiendom, anlegg og utstyr som er beregnet for produksjon,  levering av varer eller administrative form\u00e5l, og som har varig levetid. Disse balansef\u00f8res til kost fratrukket eventuelle akkumulerte av- og nedskrivninger. Utgifter til l\u00f8pende vedlikehold av driftsmidler kostnadsf\u00f8res som driftskostnader, mens st\u00f8rre periodiske vedlikehold og utskiftninger eller forbedringer tillegges driftsmidlenes kostpris. Driftsmidler med ubegrenset  levetid avskrives ikke (tomt og lignende), mens andre driftsmidler avskrives line\u00e6rt over utnyttbar levetid. Utrangeringsverdi hensyntas (gjelder spesielt for eiendommer), og  avskrivningsplanen gjennomg\u00e5s \u00e5rlig. Dersom det finnes indikasjoner p\u00e5 at et driftsmiddel har falt i verdi, blir driftsmiddelet nedskrevet til gjenvinnbar verdi, dersom denne er lavere enn regnskapsf\u00f8rt verdi.Ved en analyse av virkelig verdi i forbindelse med oppkj\u00f8p henf\u00f8res mer-/mindreverdier til  aktuelle eiendeler, slik at disse blir balansef\u00f8rt til konsernets anskaffelseskost. Finansierings-utgifter ved tilvirkning av egne driftsmidler balansef\u00f8res, se note 15.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-182-10": {
   "value": "P     Regnskapsprinsipper Utgifter til forskning og utvikling (FoU) er utgifter konsernet p\u00e5drar seg ved \u00e5 drive med forskning- og utviklingsrelaterte aktiviteter, samt kartlegging av eksisterende/nye produkter, produksjonsprosesser og lignende i den hensikt \u00e5 sikre fremtidig inntjening. Forskningsrelaterte utgifter vil alltid bli kostnadsf\u00f8rt direkte, mens utviklingsrelaterte utgifter kan bli balansef\u00f8rt. Det er imidlertid stor usikkerhet gjennom beslutningsprosessen, og det faktum at kun en liten andel av alle utviklingsprosjekter ender med kommersielle produkter, gj\u00f8r at ingen prosjekter ender med balansef\u00f8ring. Samtidig vil utgifter som er aktuelle for balansef\u00f8ring, v\u00e6re relativt sm\u00e5.Utgifter til egenutviklede eller spesialtilpassede IT-systemer balansef\u00f8res og presenteres som immaterielle eiendeler.Utgifter knyttet til egenutvikling av varemerker og lignende (markedsf\u00f8ring) blir direkte kostnadsf\u00f8rt og vil aldri bli balansef\u00f8rt. Dette fordi identifikasjon og sannsynliggj\u00f8ring av de frem tidige \u00f8konomiske fordelene som skal tilflyte selskapet, er for usikre p\u00e5 lanserings-tidspunktet.Erverv av immaterielle verdier gjennom oppkj\u00f8p balansef\u00f8res. Varemerker som har eksistert  over lengre tid og har en sunn utvikling p\u00e5 oppkj\u00f8pstidspunktet, har ubestemt levetid og avskrives ikke. Ubestemt levetid betyr at det p\u00e5 balansedagen ikke er mulig \u00e5 estimere den  perioden varemerket vil v\u00e6re tilgjengelig for bruk. Andre identifiserte varemerker vil bli avskrevet over forventet utnyttbar levetid, normalt 5\u201310 \u00e5r. \u00d8vrige immaterielle  eiendeler vil bli avskrevet over utnyttbar levetid. Det er s\u00e5ledes kun varemerker som er direkte kj\u00f8pt eller indirekte kj\u00f8pt gjennom erverv av selskaper som er balansef\u00f8rt i konsernet, ikke egenutviklede. Goodwill er residualverdien mellom kj\u00f8pesum og balansef\u00f8rte verdier i oppkj\u00f8pt virksomhet.  I goodwillbegrepet vil det ligge betaling for synergier, verdier knyttet til ansatte, andre  immaterielle eiendeler som ikke kvalifiserer til egen balansef\u00f8ring, fremtidig merinntjening, samt det forhold at utsatt skatt ikke kan neddiskonteres. Balansef\u00f8rt goodwill kommer kun fra  oppkj\u00f8pt virksomhet, se note 18.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-182-11": {
   "value": "P     Regnskapsprinsipper Utgifter til forskning og utvikling (FoU) er utgifter konsernet p\u00e5drar seg ved \u00e5 drive med forskning- og utviklingsrelaterte aktiviteter, samt kartlegging av eksisterende/nye produkter, produksjonsprosesser og lignende i den hensikt \u00e5 sikre fremtidig inntjening. Forskningsrelaterte utgifter vil alltid bli kostnadsf\u00f8rt direkte, mens utviklingsrelaterte utgifter kan bli balansef\u00f8rt. Det er imidlertid stor usikkerhet gjennom beslutningsprosessen, og det faktum at kun en liten andel av alle utviklingsprosjekter ender med kommersielle produkter, gj\u00f8r at ingen prosjekter ender med balansef\u00f8ring. Samtidig vil utgifter som er aktuelle for balansef\u00f8ring, v\u00e6re relativt sm\u00e5.Utgifter til egenutviklede eller spesialtilpassede IT-systemer balansef\u00f8res og presenteres som immaterielle eiendeler.Utgifter knyttet til egenutvikling av varemerker og lignende (markedsf\u00f8ring) blir direkte kostnadsf\u00f8rt og vil aldri bli balansef\u00f8rt. Dette fordi identifikasjon og sannsynliggj\u00f8ring av de frem tidige \u00f8konomiske fordelene som skal tilflyte selskapet, er for usikre p\u00e5 lanserings-tidspunktet.Erverv av immaterielle verdier gjennom oppkj\u00f8p balansef\u00f8res. Varemerker som har eksistert  over lengre tid og har en sunn utvikling p\u00e5 oppkj\u00f8pstidspunktet, har ubestemt levetid og avskrives ikke. Ubestemt levetid betyr at det p\u00e5 balansedagen ikke er mulig \u00e5 estimere den  perioden varemerket vil v\u00e6re tilgjengelig for bruk. Andre identifiserte varemerker vil bli avskrevet over forventet utnyttbar levetid, normalt 5\u201310 \u00e5r. \u00d8vrige immaterielle  eiendeler vil bli avskrevet over utnyttbar levetid. Det er s\u00e5ledes kun varemerker som er direkte kj\u00f8pt eller indirekte kj\u00f8pt gjennom erverv av selskaper som er balansef\u00f8rt i konsernet, ikke egenutviklede. Goodwill er residualverdien mellom kj\u00f8pesum og balansef\u00f8rte verdier i oppkj\u00f8pt virksomhet.  I goodwillbegrepet vil det ligge betaling for synergier, verdier knyttet til ansatte, andre  immaterielle eiendeler som ikke kvalifiserer til egen balansef\u00f8ring, fremtidig merinntjening, samt det forhold at utsatt skatt ikke kan neddiskonteres. Balansef\u00f8rt goodwill kommer kun fra  oppkj\u00f8pt virksomhet, se note 18.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-182-12": {
   "value": "P     Regnskapsprinsipper Utgifter til forskning og utvikling (FoU) er utgifter konsernet p\u00e5drar seg ved \u00e5 drive med forskning- og utviklingsrelaterte aktiviteter, samt kartlegging av eksisterende/nye produkter, produksjonsprosesser og lignende i den hensikt \u00e5 sikre fremtidig inntjening. Forskningsrelaterte utgifter vil alltid bli kostnadsf\u00f8rt direkte, mens utviklingsrelaterte utgifter kan bli balansef\u00f8rt. Det er imidlertid stor usikkerhet gjennom beslutningsprosessen, og det faktum at kun en liten andel av alle utviklingsprosjekter ender med kommersielle produkter, gj\u00f8r at ingen prosjekter ender med balansef\u00f8ring. Samtidig vil utgifter som er aktuelle for balansef\u00f8ring, v\u00e6re relativt sm\u00e5.Utgifter til egenutviklede eller spesialtilpassede IT-systemer balansef\u00f8res og presenteres som immaterielle eiendeler.Utgifter knyttet til egenutvikling av varemerker og lignende (markedsf\u00f8ring) blir direkte kostnadsf\u00f8rt og vil aldri bli balansef\u00f8rt. Dette fordi identifikasjon og sannsynliggj\u00f8ring av de frem tidige \u00f8konomiske fordelene som skal tilflyte selskapet, er for usikre p\u00e5 lanserings-tidspunktet.Erverv av immaterielle verdier gjennom oppkj\u00f8p balansef\u00f8res. Varemerker som har eksistert  over lengre tid og har en sunn utvikling p\u00e5 oppkj\u00f8pstidspunktet, har ubestemt levetid og avskrives ikke. Ubestemt levetid betyr at det p\u00e5 balansedagen ikke er mulig \u00e5 estimere den  perioden varemerket vil v\u00e6re tilgjengelig for bruk. Andre identifiserte varemerker vil bli avskrevet over forventet utnyttbar levetid, normalt 5\u201310 \u00e5r. \u00d8vrige immaterielle  eiendeler vil bli avskrevet over utnyttbar levetid. Det er s\u00e5ledes kun varemerker som er direkte kj\u00f8pt eller indirekte kj\u00f8pt gjennom erverv av selskaper som er balansef\u00f8rt i konsernet, ikke egenutviklede. Goodwill er residualverdien mellom kj\u00f8pesum og balansef\u00f8rte verdier i oppkj\u00f8pt virksomhet.  I goodwillbegrepet vil det ligge betaling for synergier, verdier knyttet til ansatte, andre  immaterielle eiendeler som ikke kvalifiserer til egen balansef\u00f8ring, fremtidig merinntjening, samt det forhold at utsatt skatt ikke kan neddiskonteres. Balansef\u00f8rt goodwill kommer kun fra  oppkj\u00f8pt virksomhet, se note 18.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-186-8": {
   "value": "Immaterielle eiendelerVaremerker, ikke  Varemerker,  Andre immaterielle Bel\u00f8p i mill. NOKavskrivbareavskrivbareeiendeler IT Goodwill SumBalansef\u00f8rt verdi 1.1.2021 6 226 8 135 475 17 365 24 209Investeringer - 1 22 70 - 931Reklassifiseringer 2 - - 514 (2) 5142Oppkj\u00f8p av selskaper1 371 - - 27 5 323 6 721Avskrivning - (1) (13) (157) - (171)Nedskrivning - - (5) (11) - (16)Omregningsdifferanser (181) - (5) (10) (600) (796)Balansef\u00f8rt verdi 31.12.2021 7 418 8 134 908 22 086 30 554Investeringer 1 - 65 107 2 1751Reklassifiseringer - - 24 154 - 1782Oppkj\u00f8p av selskaper237 - 19 1 2 300 2 557Avskrivning - (1) (28) (163) - (192)Nedskrivning (112) - - - (4) (116)Omregningsdifferanser 142 2 8 7 309 468Balansef\u00f8rt verdi 31.12.2022 7 686 9 222 1 014 24 693 33 624Opprinnelig kost 1.1.2022 7 578 149 987 2 004 24 789 35 507Akkumulerte av- og nedskrivninger (160) (141) (853) (1 096) (2 703) (4 953)Balansef\u00f8rt verdi 1.1.2022 7 418 8 134 908 22 086 30 554Opprinnelig kost 31.12.2022 7 916 222 1 105 2 349 27 472 39 064Akkumulerte av- og nedskrivninger (230) (213) (883) (1 335) (2 779) (5 440)Balansef\u00f8rt verdi 31.12.2022 7 686 9 222 1 014 24 693 33 624Avskrivning - 10\u201320 % 10\u201320 % 10\u201333 % - -1  Netto reklassifiseringer er overf\u00f8ring fra note 20 og gjelder overf\u00f8ring av anlegg under utf\u00f8relse.2  Se note 5 for immaterielle eiendeler i oppkj\u00f8pte selskaper. P     Regnskapsprinsipper Varige driftsmidler omfatter eiendom, anlegg og utstyr som er beregnet for produksjon,  levering av varer eller administrative form\u00e5l, og som har varig levetid. Disse balansef\u00f8res til kost fratrukket eventuelle akkumulerte av- og nedskrivninger. Utgifter til l\u00f8pende vedlikehold av driftsmidler kostnadsf\u00f8res som driftskostnader, mens st\u00f8rre periodiske vedlikehold og utskiftninger eller forbedringer tillegges driftsmidlenes kostpris. Driftsmidler med ubegrenset  levetid avskrives ikke (tomt og lignende), mens andre driftsmidler avskrives line\u00e6rt over utnyttbar levetid. Utrangeringsverdi hensyntas (gjelder spesielt for eiendommer), og  avskrivningsplanen gjennomg\u00e5s \u00e5rlig. Dersom det finnes indikasjoner p\u00e5 at et driftsmiddel har falt i verdi, blir driftsmiddelet nedskrevet til gjenvinnbar verdi, dersom denne er lavere enn regnskapsf\u00f8rt verdi.Ved en analyse av virkelig verdi i forbindelse med oppkj\u00f8p henf\u00f8res mer-/mindreverdier til  aktuelle eiendeler, slik at disse blir balansef\u00f8rt til konsernets anskaffelseskost. Finansierings-utgifter ved tilvirkning av egne driftsmidler balansef\u00f8res, se note 15.E     Estimatusikkerhet Verdsetting av og estimert utnyttbar levetid for varige driftsmidler bygger p\u00e5 fremtids-informasjon og vil alltid v\u00e6re beheftet med en viss grad av usikkerhet. Spesielt i en situasjon hvor konsernet planlegger store endringer i produksjonsstruktur og antall produksjonssteder, vil vurderinger knyttet til ulike produksjonsanlegg komme i ekstra fokus. De ulike produksjonsstedene er l\u00f8pende vurdert ut fra en fortsatt drift tankegang, men i en situasjon hvor endret organisering kan bety at enkelte anlegg vil bli lagt ned eller reorganisert, vil disse vurderingene l\u00f8pende m\u00e5tte endres og kan f\u00f8re til at b\u00e5de mer- og mindreverdier avdekkes. Det vurderes ogs\u00e5 l\u00f8pende om klimarisiko kan ha betydning for levetiden for konsernets driftsmidler. Det er vurdert pr. 31. desember 2022 at klimarisiko ikke vil p\u00e5virke levetiden for noen av konsernets driftsmidler.Varige driftsmidlerTomter, bygninger og  Maskiner og  Anlegg under  Driftsl\u00f8s\u00f8re, inventar,  Bel\u00f8p i mill. NOKannen fast eiendomanlegg utf\u00f8relse transportmidler, IT-utstyr etc. SumBalansef\u00f8rt verdi 1.1.2021 7 302 5 145 1 943 593 14 983Investeringer 142 592 1 705 137 2 576Salg/utrangering (7) (67) - (5) (79)Oppkj\u00f8p av selskaper 231 206 9 77 5231Overf\u00f8rt anlegg under utf\u00f8relse/reklassifiseringer 160 503 (1 570) 393 (514)Nedskrivninger (5) (3) - (1) (9)Avskrivninger (330) (823) - (245) (1 398)Omregningsdifferanser (103) (160) (56) (29) (348)Balansef\u00f8rt verdi 31.12.2021 7 390 5 393 2 031 920 15 734Investeringer 124 438 1 934 165 2 661Salg/utrangering (15) (22) - (6) (43)Oppkj\u00f8p av selskaper 274 244 6 6 530Salg av selskaper (46) (5) (4) (1) (56)1Overf\u00f8rt anlegg under utf\u00f8relse/reklassifiseringer 723 764 (1 759) 94 (178)Nedskrivninger (4) (27) - - (31)Avskrivninger (341) (897) (20) (260) (1 518)Omregningsdifferanser 102 79 74 5 260Balansef\u00f8rt verdi 31.12.2022 8 207 5 967 2 262 923 17 359Opprinnelig kost 1.1.2022 13 001 17 460 2 031 3 072 35 564Akkumulerte av- og nedskrivninger (5 611) (12 067) - (2 152) (19 830)Balansef\u00f8rt verdi 1.1.2022 7 390 5 393 2 031 920 15 734Opprinnelig kost 31.12.2022 14 071 19 138 2 264 3 309 38 782Akkumulerte av- og nedskrivninger (5 864) (13 171) (2) (2 386) (21 423)Balansef\u00f8rt verdi 31.12.2022 8 207 5 967 2 262 923 17 359Line\u00e6re avskrivninger 2\u20134 % 5\u201315 % - 15\u201325 %IT-utstyr: 16\u201333 %1  -178 mill. kroner (514 mill. kroner i 2021) er overf\u00f8rt til immaterielle eiendeler i note 19.Balansef\u00f8rte rett-til-bruk eiendelerKontorlokaler og  Produksjonslokaler og  Maskiner og  Transport- Bel\u00f8p i mill. NOKrestauranterannen fast eiendomanleggmidler etc. SumBalansef\u00f8rt verdi 1.1.2021 525 365 221 180 1 291Investeringer 278 110 103 123 614Oppkj\u00f8p av selskaper 353 - - 3 356Reklassifiseringer/overf\u00f8rt fra anlegg under utf\u00f8relse - - - - -Avskrivninger (222) (73) (94) (109) (498)Omregningsdifferanser (26) (4) (3) (6) (39)Balansef\u00f8rt verdi 31.12.2021 908 398 227 191 1 724Investeringer  364   5   82   97   548 Oppkj\u00f8p av selskaper 4 - - - 4Reklassifiseringer/overf\u00f8rt fra anlegg under utf\u00f8relse (13) 13 - - 0Avskrivninger (283)  (68)  (90) (106)  (547)Omregningsdifferanser 43 3  - 4 50 Balansef\u00f8rt verdi 31.12.2022 1 023 351 219 186 1 779Opprinnelig kost 1.1.2022 2 373 884 500 854 4 611Akkumulerte av- og nedskrivninger (1 465) (486) (273) (663) (2 887)Balansef\u00f8rt verdi 1.1.2022 908 398 227 191 1 724Opprinnelig kost 31.12.2022  2 771  905   582   955  5 213Akkumulerte av- og nedskrivninger  (1 748)  (554)  (363)  (769) (3 434)Balansef\u00f8rt verdi 31.12.2022 1 023 351 219 186 1 779",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-187-2": {
   "value": "Note 20 Varige driftsmidler P     Regnskapsprinsipper Varige driftsmidler omfatter eiendom, anlegg og utstyr som er beregnet for produksjon,  levering av varer eller administrative form\u00e5l, og som har varig levetid. Disse balansef\u00f8res til kost fratrukket eventuelle akkumulerte av- og nedskrivninger. Utgifter til l\u00f8pende vedlikehold av driftsmidler kostnadsf\u00f8res som driftskostnader, mens st\u00f8rre periodiske vedlikehold og utskiftninger eller forbedringer tillegges driftsmidlenes kostpris. Driftsmidler med ubegrenset  levetid avskrives ikke (tomt og lignende), mens andre driftsmidler avskrives line\u00e6rt over utnyttbar levetid. Utrangeringsverdi hensyntas (gjelder spesielt for eiendommer), og  avskrivningsplanen gjennomg\u00e5s \u00e5rlig. Dersom det finnes indikasjoner p\u00e5 at et driftsmiddel har falt i verdi, blir driftsmiddelet nedskrevet til gjenvinnbar verdi, dersom denne er lavere enn regnskapsf\u00f8rt verdi.Ved en analyse av virkelig verdi i forbindelse med oppkj\u00f8p henf\u00f8res mer-/mindreverdier til  aktuelle eiendeler, slik at disse blir balansef\u00f8rt til konsernets anskaffelseskost. Finansierings-utgifter ved tilvirkning av egne driftsmidler balansef\u00f8res, se note 15.E     Estimatusikkerhet Verdsetting av og estimert utnyttbar levetid for varige driftsmidler bygger p\u00e5 fremtids-informasjon og vil alltid v\u00e6re beheftet med en viss grad av usikkerhet. Spesielt i en situasjon hvor konsernet planlegger store endringer i produksjonsstruktur og antall produksjonssteder, vil vurderinger knyttet til ulike produksjonsanlegg komme i ekstra fokus. De ulike produksjonsstedene er l\u00f8pende vurdert ut fra en fortsatt drift tankegang, men i en situasjon hvor endret organisering kan bety at enkelte anlegg vil bli lagt ned eller reorganisert, vil disse vurderingene l\u00f8pende m\u00e5tte endres og kan f\u00f8re til at b\u00e5de mer- og mindreverdier avdekkes. Det vurderes ogs\u00e5 l\u00f8pende om klimarisiko kan ha betydning for levetiden for konsernets driftsmidler. Det er vurdert pr. 31. desember 2022 at klimarisiko ikke vil p\u00e5virke levetiden for noen av konsernets driftsmidler.Det ble gjennomf\u00f8rt investeringer i varige driftsmidler p\u00e5 2,7 mrd. kroner i 2022. Det st\u00f8rste prosjektet var byggingen av ny kjeksfabrikk i Latvia. Det ble i tillegg foretatt investeringer i \u00f8kt produksjons- og lagerkapasitet hovedsakelig i Orkla Foods Europe, Orkla Food Ingredients og Orkla Care.Se note 35 for informasjon om pant og pantstillelser knyttet til konsernets driftsmidler.Varige driftsmidlerTomter, bygninger og  Maskiner og  Anlegg under  Driftsl\u00f8s\u00f8re, inventar,  Bel\u00f8p i mill. NOKannen fast eiendomanlegg utf\u00f8relse transportmidler, IT-utstyr etc. SumBalansef\u00f8rt verdi 1.1.2021 7 302 5 145 1 943 593 14 983Investeringer 142 592 1 705 137 2 576Salg/utrangering (7) (67) - (5) (79)Oppkj\u00f8p av selskaper 231 206 9 77 5231Overf\u00f8rt anlegg under utf\u00f8relse/reklassifiseringer 160 503 (1 570) 393 (514)Nedskrivninger (5) (3) - (1) (9)Avskrivninger (330) (823) - (245) (1 398)Omregningsdifferanser (103) (160) (56) (29) (348)Balansef\u00f8rt verdi 31.12.2021 7 390 5 393 2 031 920 15 734Investeringer 124 438 1 934 165 2 661Salg/utrangering (15) (22) - (6) (43)Oppkj\u00f8p av selskaper 274 244 6 6 530Salg av selskaper (46) (5) (4) (1) (56)1Overf\u00f8rt anlegg under utf\u00f8relse/reklassifiseringer 723 764 (1 759) 94 (178)Nedskrivninger (4) (27) - - (31)Avskrivninger (341) (897) (20) (260) (1 518)Omregningsdifferanser 102 79 74 5 260Balansef\u00f8rt verdi 31.12.2022 8 207 5 967 2 262 923 17 359Opprinnelig kost 1.1.2022 13 001 17 460 2 031 3 072 35 564Akkumulerte av- og nedskrivninger (5 611) (12 067) - (2 152) (19 830)Balansef\u00f8rt verdi 1.1.2022 7 390 5 393 2 031 920 15 734Opprinnelig kost 31.12.2022 14 071 19 138 2 264 3 309 38 782Akkumulerte av- og nedskrivninger (5 864) (13 171) (2) (2 386) (21 423)Balansef\u00f8rt verdi 31.12.2022 8 207 5 967 2 262 923 17 359Line\u00e6re avskrivninger 2\u20134 % 5\u201315 % - 15\u201325 %IT-utstyr: 16\u201333 %1  -178 mill. kroner (514 mill. kroner i 2021) er overf\u00f8rt til immaterielle eiendeler i note 19.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-189-7": {
   "value": "P     Regnskapsprinsipper Varige driftsmidler omfatter eiendom, anlegg og utstyr som er beregnet for produksjon,  levering av varer eller administrative form\u00e5l, og som har varig levetid. Disse balansef\u00f8res til kost fratrukket eventuelle akkumulerte av- og nedskrivninger. Utgifter til l\u00f8pende vedlikehold av driftsmidler kostnadsf\u00f8res som driftskostnader, mens st\u00f8rre periodiske vedlikehold og utskiftninger eller forbedringer tillegges driftsmidlenes kostpris. Driftsmidler med ubegrenset  levetid avskrives ikke (tomt og lignende), mens andre driftsmidler avskrives line\u00e6rt over utnyttbar levetid. Utrangeringsverdi hensyntas (gjelder spesielt for eiendommer), og  avskrivningsplanen gjennomg\u00e5s \u00e5rlig. Dersom det finnes indikasjoner p\u00e5 at et driftsmiddel har falt i verdi, blir driftsmiddelet nedskrevet til gjenvinnbar verdi, dersom denne er lavere enn regnskapsf\u00f8rt verdi.Ved en analyse av virkelig verdi i forbindelse med oppkj\u00f8p henf\u00f8res mer-/mindreverdier til  aktuelle eiendeler, slik at disse blir balansef\u00f8rt til konsernets anskaffelseskost. Finansierings-utgifter ved tilvirkning av egne driftsmidler balansef\u00f8res, se note 15.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-193-2": {
   "value": "<span class=\"_ _316\"></span><span class=\"ff4 ls2 ws2\">Not<span class=\"_ _8\"></span>e 21 </span>Lei<span class=\"_ _3\"></span>ea<span class=\"_ _b\"></span>v<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>al<span class=\"_ _3\"></span>erP    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Det blir<span class=\"_ _8\"></span> ved k<span class=\"_ _b\"></span>ontraktsinng\u00e5else <span class=\"_ _8\"></span>vurdert om <span class=\"_ _b\"></span>en av<span class=\"_ _3\"></span>tale<span class=\"_ _b\"></span> inneholder et leief<span class=\"_ _8\"></span>orhold hvor k<span class=\"_ _b\"></span>onsernet  f\u00e5r <span class=\"_ _b\"></span>en rett til \u00e5 k<span class=\"_ _b\"></span>ontrollere bruk<span class=\"_ _b\"></span>en av <span class=\"_ _8\"></span>en identifisert eiendel.<span class=\"_ _8\"></span> For identifiserte<span class=\"_ _8\"></span> leieavtaler innregnes<span class=\"_ _8\"></span> eiendeler og tilh\u00f8rende<span class=\"_ _b\"></span> gjeld ved oppstar<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> av leieav<span class=\"_ _3\"></span>talen,<span class=\"_ _b\"></span> dvs. datoen som den  <span class=\"_ _5\"></span>underliggende eiendelen <span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>tilgjengelig for k<span class=\"_ _b\"></span>onsernet. Kortsiktige<span class=\"_ _8\"></span> avtaler p\u00e5 <span class=\"_ _b\"></span>12 m\u00e5neder <span class=\"_ _b\"></span>eller k<span class=\"_ _8\"></span>ortere <span class=\"_ _8\"></span>og avtaler med lav<span class=\"_ _8\"></span> ver<span class=\"_ _8\"></span>di blir ikk<span class=\"_ _b\"></span>e balansef\u00f8rt. For<span class=\"_ _b\"></span> disse avtalene blir<span class=\"_ _b\"></span> leiebetalingene resultatf\u00f8rt dir<span class=\"_ _8\"></span>ekte som annen driftskostnad.<span class=\"_ _b\"></span> Leieforpliktelsene<span class=\"_ _8\"></span> blir <span class=\"_ _8\"></span>ved k<span class=\"_ _8\"></span>ontraktsinng\u00e5else<span class=\"_ _8\"></span> m\u00e5lt til n\u00e5ver<span class=\"_ _8\"></span>dien av alle<span class=\"_ _b\"></span> fremtidige leie-betalinger<span class=\"_ _b\"></span>. Leiebetalingene inkluderer faste betalinger og eventuelle<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>betalinger<span class=\"_ _8\"></span> som varierer<span class=\"_ _8\"></span> med en indek<span class=\"_ _b\"></span>s eller<span class=\"_ _8\"></span> en r<span class=\"_ _8\"></span>entesats, men ikk<span class=\"_ _b\"></span>e v<span class=\"_ _8\"></span>ariable leiebetalinger<span class=\"_ _8\"></span> som avhenger<span class=\"_ _b\"></span> av bruken av<span class=\"_ _b\"></span> eiendelen. I <span class=\"_ _b\"></span>tillegg inkluderer leiebetalinger r<span class=\"_ _8\"></span>estverdigarantier<span class=\"_ _b\"></span>, kj\u00f8psopsjoner<span class=\"_ _b\"></span> og eventuelle<span class=\"_ _8\"></span> terminerings <span class=\"_ _5\"></span>utgifter.<span class=\"_ _b\"></span> Leieforpliktelsen reduseres<span class=\"_ _8\"></span> med l\u00f8pende avdrag.<span class=\"_ _b\"></span> Diskonteringsrenten er den implisitte renten i <span class=\"_ _3\"></span>leieavtalen, s\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fremt<span class=\"_ _8\"></span> denne er<span class=\"_ _b\"></span> tilgjengelig. Hvis denne ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>lar<span class=\"_ _8\"></span> seg fremskaffe, legg<span class=\"_ _3\"></span>es<span class=\"_ _8\"></span> leietakers<span class=\"_ _b\"></span> marginale l\u00e5nerente<span class=\"_ _8\"></span> til <span class=\"_ _b\"></span>grunn. Leieforpliktelsene klassifiser<span class=\"_ _8\"></span>es <span class=\"_ _b\"></span>som<span class=\"_ _3\"></span> annen <span class=\"_ _8\"></span>rente<span class=\"_ _8\"></span>b\u00e6re<span class=\"_ _8\"></span>nde <span class=\"_ _b\"></span>gjeld i balansen. Renteeffekten av<span class=\"_ _8\"></span> neddisk<span class=\"_ _8\"></span>onteringen presenteres<span class=\"_ _8\"></span> som rentek<span class=\"_ _b\"></span>ostnader.Balansef\u00f8ring av<span class=\"_ _8\"></span> rett-til-bruk <span class=\"_ _8\"></span>eiendeler <span class=\"_ _b\"></span>tilsvarer beregnet<span class=\"_ _8\"></span> leieforpliktelse<span class=\"_ _8\"></span> ved inng\u00e5else<span class=\"_ _b\"></span> av leiek<span class=\"_ _8\"></span>ontrakten. R<span class=\"_ _8\"></span>ett-til-bruk <span class=\"_ _8\"></span>eiendeler avskrives<span class=\"_ _b\"></span> line\u00e6r<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>over leieperioden og blir<span class=\"_ _8\"></span> vur<span class=\"_ _8\"></span>dert for<span class=\"_ _8\"></span>  <span class=\"_ _3c\"></span>nedskrivningsbehov dersom det er<span class=\"_ _8\"></span> indikatorer for<span class=\"_ _b\"></span> verdifall. Eiendelene inng\u00e5r i varige driftsmidler i balansen.Orklas leiea<span class=\"_ _b\"></span>vtaler Selskapene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i Orklak<span class=\"_ _8\"></span>onsernet eier<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i stor<span class=\"_ _8\"></span> grad produksjonsmidler<span class=\"_ _b\"></span> og produk<span class=\"_ _b\"></span>sjonslokaler <span class=\"_ _b\"></span>selv.<span class=\"_ _b\"></span> Konsernets<span class=\"_ _b\"></span> leieav<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>er i hovedsak<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet <span class=\"_ _8\"></span>til leie<span class=\"_ _8\"></span> av r<span class=\"_ _b\"></span>estauranter (K<span class=\"_ _b\"></span>otipizza og New<span class=\"_ _b\"></span> Y<span class=\"_ _d\"></span>ork Pizza),<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>ontor-<span class=\"_ _b\"></span> og lagerlokaler<span class=\"_ _b\"></span> samt kj\u00f8ret\u00f8y<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>biler og truck<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>. Leieavtalene er<span class=\"_ _8\"></span> balansef\u00f8rt <span class=\"_ _3\"></span>under<span class=\"_ _b\"></span> \u00abV<span class=\"_ _b\"></span>arige<span class=\"_ _8\"></span> driftsmidler\u00bb<span class=\"_ _b\"></span> i balansen.I tillegg <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>Orklas leieavtaler med Statkraft,<span class=\"_ _b\"></span> hvor <span class=\"_ _b\"></span>AS Saudefaldene<span class=\"_ _b\"></span> disponerer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>alle kraftstasjoner<span class=\"_ _8\"></span> frem til 2030, vur<span class=\"_ _8\"></span>dert <span class=\"_ _3\"></span>innenf<span class=\"_ _8\"></span>or<span class=\"_ _8\"></span> virk<span class=\"_ _8\"></span>eomr\u00e5det<span class=\"_ _8\"></span> til IFRS<span class=\"_ _b\"></span> 16.<span class=\"_ _b\"></span> Leieavtalene utgj\u00f8r <span class=\"_ _b\"></span>om lag 184<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> av innregnede<span class=\"_ _b\"></span> rett-til-bruk <span class=\"_ _b\"></span>eiendeler i k<span class=\"_ _b\"></span>onsernet pr<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>31. desember<span class=\"_ _b\"></span> 2022 (183 mill.<span class=\"_ _b\"></span> kroner i <span class=\"_ _b\"></span>2021). Orkla har<span class=\"_ _b\"></span> l\u00f8pende rett <span class=\"_ _b\"></span>til \u00e5 <span class=\"_ _b\"></span>si opp avtalene<span class=\"_ _b\"></span> med Statkraft med tr<span class=\"_ _b\"></span>e til <span class=\"_ _b\"></span>fire \u00e5rs<span class=\"_ _b\"></span> oppsigelsestid og leieav<span class=\"_ _3\"></span>talene<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>\u00e5rlig til vur<span class=\"_ _8\"></span>dering i <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>orhold til forlengelse. Det vil til enhver<span class=\"_ _b\"></span> tid v\u00e6re balansef\u00f8rt mellom tre og fire<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5rs<span class=\"_ _8\"></span> leie. Disse avtalene ligger<span class=\"_ _b\"></span> presentert i tabellen under<span class=\"_ _b\"></span> \u00abMaskiner<span class=\"_ _b\"></span> og anlegg\u00bb.Sentrale vur<span class=\"_ _b\"></span>deringer Flere<span class=\"_ _b\"></span> av k<span class=\"_ _b\"></span>onsernets leieavtaler inkluderer<span class=\"_ _b\"></span> opsjoner<span class=\"_ _b\"></span> for <span class=\"_ _b\"></span>forlengelse av leieavtalen.<span class=\"_ _b\"></span> Det<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>gjelder <span class=\"_ _b\"></span>spesielt leieavtaler knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>til leie av<span class=\"_ _b\"></span> restaurantlok<span class=\"_ _b\"></span>aler samt<span class=\"_ _b\"></span> kontor-<span class=\"_ _b\"></span> og lagerlokaler<span class=\"_ _f\"></span>. Det<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> kun opsjoner<span class=\"_ _b\"></span> hvor man er rimelig <span class=\"_ _b\"></span>sikker<span class=\"_ _b\"></span> p\u00e5 ut\u00f8velsen,<span class=\"_ _b\"></span> som innregnes<span class=\"_ _b\"></span> i leieforpliktelsen. Leieopsjoner<span class=\"_ _b\"></span> ved lange k<span class=\"_ _b\"></span>ontrakter<span class=\"_ _f\"></span>, i hovedsak<span class=\"_ _8\"></span> over<span class=\"_ _b\"></span> fem \u00e5r<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>er ikk<span class=\"_ _b\"></span>e hensyntatt <span class=\"_ _b\"></span>da <span class=\"_ _8\"></span>det til enhver tid skjer<span class=\"_ _b\"></span> endringer i <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>onsernet. Det er av den grunn v<span class=\"_ _8\"></span>ansk<span class=\"_ _b\"></span>elig <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> forutse<span class=\"_ _b\"></span> sannsynligheten for fr<span class=\"_ _b\"></span>emtidige forlengelser<span class=\"_ _f\"></span>. For leie<span class=\"_ _b\"></span> av restaur<span class=\"_ _b\"></span>antlokaler knyttet til pizzavirk<span class=\"_ _b\"></span>somheten i Kotipizza <span class=\"_ _b\"></span>og  New <span class=\"_ _b\"></span>Y<span class=\"_ _f\"></span>ork Pizza, blir det senest<span class=\"_ _8\"></span> ett <span class=\"_ _3\"></span>\u00e5r<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>\u00f8r<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>utl\u00f8p<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>avtalen tatt stilling til om man skal fortsette virk<span class=\"_ _b\"></span>somheten <span class=\"_ _3\"></span>p\u00e5 de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>aktuelle<span class=\"_ _8\"></span> utsalgsstedene. Det er <span class=\"ws2\"> </span>totalt 677<span class=\"_ _b\"></span> utsalgssteder knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til pizzavirksomheten innenfor<span class=\"_ _b\"></span> Orkla<span class=\"_ _8\"></span> Consumer Investments,<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>tilh\u00f8rende balansef\u00f8rt bel\u00f8p<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> 625 mill. kr<span class=\"_ _b\"></span>oner<span class=\"_ _b\"></span>.  Dersom man <span class=\"_ _3\"></span>hensyntar en opsjonsperiode<span class=\"_ _b\"></span> ekstra<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>alle<span class=\"_ _b\"></span> disse restaurant-lokalene,<span class=\"_ _b\"></span> vil balansef\u00f8rt <span class=\"_ _b\"></span>verdi kunne <span class=\"_ _b\"></span>stige med i <span class=\"_ _b\"></span>overkant av <span class=\"_ _b\"></span>60\u201380 %.Leieavtaler <span class=\"_ _b\"></span>som faller inn under<span class=\"_ _b\"></span> definisjonen <span class=\"_ _b\"></span>\u00abeiendeler av mindr<span class=\"_ _b\"></span>e ver<span class=\"_ _b\"></span>di\u00bb balansef\u00f8res<span class=\"_ _b\"></span> ikke.<span class=\"_ _b\"></span> Dette vil i hovedsak<span class=\"_ _b\"></span> gjelde<span class=\"_ _b\"></span> leieav<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til k<span class=\"_ _b\"></span>ontorutstyr<span class=\"_ _b\"></span>. Leiek<span class=\"_ _b\"></span>ostnadene knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til kortsiktige<span class=\"_ _8\"></span> leieavtaler hvor<span class=\"_ _b\"></span> den ikk<span class=\"_ _b\"></span>e-kansellerbare leieperioden <span class=\"_ _b\"></span>er under<span class=\"_ _b\"></span> 12 m\u00e5neder<span class=\"_ _f\"></span>, r<span class=\"_ _8\"></span>esultatf\u00f8res<span class=\"_ _b\"></span> ogs\u00e5<span class=\"_ _b\"></span> direkte<span class=\"_ _b\"></span> forutsatt at <span class=\"_ _b\"></span>selskapet ikk<span class=\"_ _b\"></span>e forventer bruk<span class=\"_ _b\"></span> av <span class=\"_ _b\"></span>eiendelen utover denne<span class=\"_ _b\"></span> perioden. Orklak<span class=\"_ _b\"></span>onsernet har <span class=\"_ _b\"></span>valgt \u00e5 anvende<span class=\"_ _b\"></span> standardens<span class=\"_ _b\"></span> mulighet for<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> \u00e5 benyt<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> IFR<span class=\"_ _8\"></span>S <span class=\"_ _b\"></span>16 f<span class=\"_ _8\"></span>or<span class=\"_ _8\"></span> immaterielle <span class=\"_ _b\"></span>eiendeler<span class=\"_ _b\"></span>. For<span class=\"_ _8\"></span> Saudefaldene<span class=\"_ _8\"></span> gjelder<span class=\"_ _b\"></span> dette fallrettigheter <span class=\"_ _b\"></span>som representerer<span class=\"_ _b\"></span> en rettighet <span class=\"_ _b\"></span>til \u00e5 utnytte kraften av<span class=\"_ _b\"></span> vannet i Saudavassdraget.<span class=\"_ _b\"></span> Forpliktelsen kny<span class=\"_ _3\"></span>ttet <span class=\"_ _8\"></span>til <span class=\"_ _8\"></span>denne bruk<span class=\"_ _b\"></span>sretten er<span class=\"_ _8\"></span> ikk<span class=\"_ _b\"></span>e innregnet og er<span class=\"_ _b\"></span> s\u00e5ledes ikke<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>balansef\u00f8rt.Det har<span class=\"_ _b\"></span> blit<span class=\"_ _3\"></span>t <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span>etatt en <span class=\"_ _b\"></span>gjennomgang av ulik<span class=\"_ _b\"></span>e leieavtaler <span class=\"_ _b\"></span>og av<span class=\"_ _3\"></span>talene<span class=\"_ _b\"></span> er vur<span class=\"_ _b\"></span>der<span class=\"_ _3\"></span>t i forhold til <span class=\"_ _3\"></span>avgr<span class=\"_ _8\"></span>ensningen mot tjenesteavtaler<span class=\"_ _b\"></span>. Det<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> gjelder blant annet avtaler<span class=\"_ _b\"></span> med transport\u00f8rer<span class=\"_ _b\"></span> (transportav<span class=\"_ _3\"></span>taler).<span class=\"_ _8\"></span> Hoveddelen av <span class=\"_ _b\"></span>transport <span class=\"_ _3d\"></span>av<span class=\"_ _3\"></span>talene<span class=\"_ _b\"></span> i konsernet<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> av <span class=\"_ _8\"></span>en kar<span class=\"_ _8\"></span>akter hvor<span class=\"_ _b\"></span> det ikk<span class=\"_ _b\"></span>e k<span class=\"_ _8\"></span>an identifiseres<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>noen spesifikk eiendel,<span class=\"_ _b\"></span> eller er<span class=\"_ _8\"></span> av kortsiktig ar<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> som faller utenfor<span class=\"_ _b\"></span> definisjonen <span class=\"_ _3\"></span>av en leieavtale i <span class=\"_ _3\"></span>henhold til standarden.Flere<span class=\"_ _b\"></span> av k<span class=\"_ _b\"></span>onsernets leieavtaler inkluderer<span class=\"_ _b\"></span> \u00f8vrige<span class=\"_ _b\"></span> tjenester <span class=\"_ _b\"></span>og komponenter<span class=\"_ _f\"></span>, for<span class=\"_ _b\"></span> eksempel fellesk<span class=\"_ _b\"></span>ostnader<span class=\"_ _b\"></span>, drivstoff og avgifter<span class=\"_ _b\"></span>. Ikk<span class=\"_ _b\"></span>e-leiekomponenter<span class=\"_ _8\"></span> adskilles <span class=\"_ _b\"></span>fra leieavtalen og innr<span class=\"_ _b\"></span>egnes som <span class=\"_ _b\"></span>driftskostnad i k<span class=\"_ _b\"></span>onsernregnskapet.Det <span class=\"_ _b\"></span>er ikk<span class=\"_ _b\"></span>e for<span class=\"_ _b\"></span>etat<span class=\"_ _3\"></span>t noen nedskrivninger<span class=\"_ _b\"></span> p\u00e5 leieavtaler i <span class=\"_ _8\"></span>2022 <span class=\"_ _b\"></span>eller i 2021.Diskont<span class=\"_ _b\"></span>eringsrenten N\u00e5r <span class=\"_ _b\"></span>den implisitte renten i leieavtalen ikk<span class=\"_ _b\"></span>e er<span class=\"_ _b\"></span> tilgjengelig,<span class=\"_ _b\"></span> legges leietak<span class=\"_ _b\"></span>ers marginale<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>l\u00e5nerente<span class=\"_ _8\"></span> til grunn.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>For<span class=\"_ _b\"></span> de fleste av Orklas<span class=\"_ _b\"></span> dat<span class=\"_ _3\"></span>terselsk<span class=\"_ _8\"></span>aper<span class=\"_ _8\"></span> vil dette v\u00e6r<span class=\"_ _b\"></span>e den interne l\u00e5nerenten <span class=\"_ _3\"></span>i Orkla<span class=\"_ _8\"></span> A<span class=\"_ _8\"></span>SA.<span class=\"_ _b\"></span> Orklas interne l\u00e5nerente fastsettes <span class=\"_ _b\"></span>til fly<span class=\"_ _3\"></span>tende<span class=\"_ _8\"></span> mark<span class=\"_ _b\"></span>edsrente med risik<span class=\"_ _b\"></span>op\u00e5slag (selskaps-<span class=\"_ _8\"></span> og landrisik<span class=\"_ _b\"></span>o).<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Dette vur<span class=\"_ _8\"></span>deres<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> v\u00e6re<span class=\"_ _b\"></span> et godt estimat for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>rente<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> armlengdes avstand. Den vektede disk<span class=\"_ _b\"></span>onteringsrenten for<span class=\"_ _b\"></span> Orklas leieforpliktelser i 2022 utgj\u00f8r <span class=\"_ _b\"></span>2,0 % (1,9 % i 2021).<span class=\"_ _b\"></span> Nye og <span class=\"_ _b\"></span>endrede avtaler<span class=\"_ _b\"></span> vil ha <span class=\"_ _b\"></span>en h\u00f8yre r<span class=\"_ _b\"></span>ente sidenrenteniv\u00e5et<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har \u00f8kt<span class=\"_ _8\"></span> gjennom 2022.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>Regnskapsf<span class=\"_ _8\"></span>\u00f8ring av leieavtaler bygger<span class=\"_ _b\"></span> p\u00e5 en n\u00e5ver<span class=\"_ _8\"></span>diberegning hvor <span class=\"_ _8\"></span>forutsetninger<span class=\"_ _8\"></span> knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til disk<span class=\"_ _8\"></span>onteringsrente, leiebetalinger<span class=\"_ _b\"></span>, leieperiode samt utnyt<span class=\"_ _3\"></span>telse<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av opsjoner<span class=\"_ _b\"></span> er vurdert og  <span class=\"_ _5\"></span>hensyntat<span class=\"_ _3\"></span>t.<span class=\"_ _8\"></span> Endringer i <span class=\"_ _b\"></span>en eller fler<span class=\"_ _8\"></span>e av<span class=\"_ _b\"></span> disse f<span class=\"_ _8\"></span>orutsetningene <span class=\"_ _b\"></span>vil gi utslag i beregnede effekter<span class=\"_ _8\"></span> av leieavtalene <span class=\"_ _8\"></span>for<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>onsernet. <span class=\"_ _8\"></span>Vur<span class=\"_ _8\"></span>deringen om <span class=\"_ _b\"></span>en av<span class=\"_ _3\"></span>tale<span class=\"_ _8\"></span> anses \u00e5<span class=\"_ _b\"></span> v\u00e6re<span class=\"_ _8\"></span> en leie-<span class=\"_ _b\"></span> eller tjenesteavtale, <span class=\"_ _8\"></span>vil ogs\u00e5<span class=\"_ _8\"></span> gi <span class=\"_ _b\"></span>store utslag i regnskapsmessig behandling av<span class=\"_ _b\"></span> av<span class=\"_ _3\"></span>talene.Udisk<span class=\"_ _8\"></span>onterte leieforpliktelser<span class=\"_ _b\"></span> og f<span class=\"_ _8\"></span>orfall av betalingerKontorlok<span class=\"_ _8\"></span>aler og <span class=\"_ _291\"></span><span class=\"ws2\"> </span>Produk<span class=\"_ _8\"></span>sjonslokaler og <span class=\"_ _5\"></span><span class=\"ws2\"> </span>Maskiner og <span class=\"_ _5\"></span><span class=\"ws2\"> </span>T<span class=\"_ _b\"></span>ransport- Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOKrestauranterannen fast eiendomanleggmidler etc.<span class=\"_ _ef\"> </span><span class=\"ws2\">Sum</span>&lt; 1 <span class=\"_ _3\"></span>\u00e5r<span class=\"_ _317\"> </span><span class=\"ws2\">320<span class=\"_ _26e\"> </span>43<span class=\"_ _f6\"> </span>100<span class=\"_ _11e\"> </span>95<span class=\"_ _22c\"> </span>558</span>1\u20132 \u00e5r<span class=\"_ _318\"> </span>276<span class=\"_ _111\"> </span>39<span class=\"_ _e0\"> </span><span class=\"ls11 ws22\">97<span class=\"_ _11e\"> </span></span>59<span class=\"_ _f6\"> </span><span class=\"ls13 ws15\">471</span>2\u20133 \u00e5r<span class=\"_ _319\"> </span>221<span class=\"_ _111\"> </span>35<span class=\"_ _11e\"> </span>95<span class=\"_ _e0\"> </span>30<span class=\"_ _ef\"> </span>3813\u20134 \u00e5r<span class=\"_ _31a\"> </span>150<span class=\"_ _1fe\"> </span>31<span class=\"_ _12a\"> </span>94<span class=\"_ _19\"> </span>11<span class=\"_ _22c\"> </span>2864\u20135 \u00e5r<span class=\"_ _31a\"> </span>105<span class=\"_ _1fe\"> </span>31<span class=\"_ _1bf\"> </span>1<span class=\"_ _128\"> </span>4<span class=\"_ _264\"> </span>141&gt; 5 \u00e5r<span class=\"_ _31b\"> </span><span class=\"ws2\">173<span class=\"_ _fc\"> </span>114<span class=\"_ _31c\"> </span>-<span class=\"_ _122\"> </span>-<span class=\"_ _2bf\"> </span>287</span>T<span class=\"_ _b\"></span>otale udisk<span class=\"_ _b\"></span>onter<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> leieforpliktelser pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _b\"></span>12.2022<span class=\"_ _10d\"> </span><span class=\"wse\">1 245<span class=\"_ _17b\"> </span></span>293<span class=\"_ _2bf\"> </span>387<span class=\"_ _11b\"> </span>199<span class=\"_ _95\"> </span><span class=\"ls11 ws75\">2 124</span>Balansef\u00f8rte rett-til-bruk eiendelerKontorlok<span class=\"_ _8\"></span>aler og <span class=\"_ _291\"></span><span class=\"ws2\"> </span>Produk<span class=\"_ _8\"></span>sjonslokaler og <span class=\"_ _5\"></span><span class=\"ws2\"> </span>Maskiner og <span class=\"_ _5\"></span><span class=\"ws2\"> </span>T<span class=\"_ _b\"></span>ransport- Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOKrestauranterannen fast eiendomanleggmidler etc.<span class=\"_ _8c\"> </span><span class=\"ws2\">Sum</span>Balansef\u00f8rt verdi 1.<span class=\"_ _b\"></span>1.2021<span class=\"_ _20c\"> </span><span class=\"ws2\">525<span class=\"_ _2d1\"> </span>365<span class=\"_ _8c\"> </span>221<span class=\"_ _8b\"> </span>180<span class=\"_ _f9\"> </span><span class=\"wse\">1 291</span></span>Investeringer<span class=\"_ _18b\"> </span>278<span class=\"_ _260\"> </span>110<span class=\"_ _8c\"> </span>103<span class=\"_ _8c\"> </span>123<span class=\"_ _38\"> </span>614Oppkj\u00f8p av selsk<span class=\"_ _b\"></span>aper<span class=\"_ _31d\"> </span><span class=\"ws2\">353<span class=\"_ _10d\"> </span>-<span class=\"_ _293\"> </span>-<span class=\"_ _f6\"> </span>3<span class=\"_ _f3\"> </span>356</span>Reklassifiseringer/<span class=\"_ _f\"></span>overf\u00f8rt fra<span class=\"_ _b\"></span> anlegg under utf\u00f8r<span class=\"_ _8\"></span>else<span class=\"_ _2e7\"> </span>-<span class=\"_ _10d\"> </span>-<span class=\"_ _293\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _242\"> </span>-A<span class=\"_ _b\"></span>vskrivninger<span class=\"_ _1e1\"> </span>(222)<span class=\"_ _17f\"> </span>(73<span class=\"_ _b\"></span>)<span class=\"_ _88\"> </span>(94)<span class=\"_ _91\"> </span>(109)<span class=\"_ _f0\"> </span>(498)Omregningsdiffer<span class=\"_ _b\"></span>anser<span class=\"_ _31e\"> </span>(26)<span class=\"_ _260\"> </span>(4)<span class=\"_ _b0\"> </span><span class=\"ls29 ws36\">(<span class=\"_ _3\"></span>3)<span class=\"_ _b0\"> </span></span>(6)<span class=\"_ _8d\"> </span>(39)Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2021<span class=\"_ _26\"> </span><span class=\"ws2\">908<span class=\"_ _190\"> </span>398<span class=\"_ _1a9\"> </span>227<span class=\"_ _e2\"> </span>191<span class=\"_ _85\"> </span><span class=\"wse\">1 724</span></span>Investeringer<span class=\"_ _31f\"> </span><span class=\"wse\"> 364 <span class=\"_ _70\"> </span></span> 5 <span class=\"_ _11a\"> </span> 82 <span class=\"_ _38\"> </span><span class=\"ls13 ws22\"> 97 <span class=\"_ _f9\"> </span></span><span class=\"wse\"> 548<span class=\"_ _8\"></span> </span>Oppkj\u00f8p av selsk<span class=\"_ _b\"></span>aper<span class=\"_ _20a\"> </span><span class=\"ws2\">4<span class=\"_ _10d\"> </span>-<span class=\"_ _293\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _22d\"> </span>4</span>Reklassifiseringer/<span class=\"_ _f\"></span>overf\u00f8rt fra<span class=\"_ _b\"></span> anlegg under utf\u00f8r<span class=\"_ _8\"></span>else<span class=\"_ _25f\"> </span>(13<span class=\"_ _f\"></span>)<span class=\"_ _9c\"> </span>13<span class=\"_ _242\"> </span>-<span class=\"_ _242\"> </span>-<span class=\"_ _ef\"> </span>0A<span class=\"_ _b\"></span>vskrivninger<span class=\"_ _320\"> </span>(283<span class=\"_ _b\"></span>)<span class=\"_ _321\"> </span> (68)<span class=\"_ _f9\"> </span> (90)<span class=\"_ _91\"> </span>(106)<span class=\"_ _1c8\"> </span> (547)Omregningsdiffer<span class=\"_ _b\"></span>anser<span class=\"_ _165\"> </span>43<span class=\"_ _10a\"> </span><span class=\"ls11 ws22\">3 <span class=\"_ _ef\"> </span></span>-<span class=\"_ _11b\"> </span>4<span class=\"_ _f4\"> </span><span class=\"ls11 ws22\">5<span class=\"_ _3\"></span>0 </span>Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2022<span class=\"_ _2e5\"> </span><span class=\"wse\">1 023<span class=\"_ _177\"> </span><span class=\"ws2\">351<span class=\"_ _38\"> </span>219<span class=\"_ _8c\"> </span>186<span class=\"_ _171\"> </span></span>1 779</span>Opprinnelig <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ost 1.1.2022<span class=\"_ _322\"> </span><span class=\"wse\">2 373<span class=\"_ _2d1\"> </span><span class=\"ws2\">884<span class=\"_ _f3\"> </span>500<span class=\"_ _f3\"> </span>854<span class=\"_ _1a6\"> </span></span>4 611</span>Akkumulerte av-<span class=\"_ _b\"></span> og nedskrivninger<span class=\"_ _31\"> </span><span class=\"wsc\">(1 465)<span class=\"_ _323\"> </span></span>(486)<span class=\"_ _16c\"> </span>(273<span class=\"_ _b\"></span>)<span class=\"_ _1b1\"> </span>(663<span class=\"_ _b\"></span>)<span class=\"_ _160\"> </span><span class=\"wse\">(2 887)</span>Balansef\u00f8rt verdi 1.1.2022<span class=\"_ _3f\"> </span><span class=\"ws2\">908<span class=\"_ _190\"> </span>398<span class=\"_ _1a9\"> </span>227<span class=\"_ _e2\"> </span>191<span class=\"_ _85\"> </span><span class=\"wse\">1 724</span></span>Opprinnelig kost<span class=\"_ _b\"></span> 31.12.2022<span class=\"_ _324\"> </span><span class=\"ls11 ws2\"> 2 77<span class=\"_ _3\"></span>1<span class=\"_ _183\"> </span></span> 905 <span class=\"_ _1a6\"> </span> 582 <span class=\"_ _f9\"> </span> 955 <span class=\"_ _1a1\"> </span>5 213Akkumulerte av-<span class=\"_ _b\"></span> og nedskrivninger<span class=\"_ _2fc\"> </span> (1 7<span class=\"_ _b\"></span>48)<span class=\"_ _ab\"> </span><span class=\"ws2\"> (554)<span class=\"_ _1c8\"> </span> (363<span class=\"_ _b\"></span>)<span class=\"_ _149\"> </span> (769)<span class=\"_ _c8\"> </span><span class=\"wsc\">(3 434)</span></span>Balansef\u00f8rt verdi 31.<span class=\"_ _8\"></span>12.2022<span class=\"_ _2e5\"> </span><span class=\"wse\">1 023<span class=\"_ _177\"> </span><span class=\"ws2\">351<span class=\"_ _38\"> </span>219<span class=\"_ _8c\"> </span>186<span class=\"_ _171\"> </span></span>1 779</span>Bevegelse i r<span class=\"_ _b\"></span>enteb\u00e6rende <span class=\"_ _b\"></span>gjeld leieav<span class=\"_ _3\"></span>talerBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Leieforpliktelse<span class=\"_ _b\"></span> 1.1.<span class=\"_ _292\"> </span><span class=\"wse\">1 924<span class=\"_ _7e\"> </span><span class=\"wsc\">1 487</span></span>Nye/<span class=\"_ _f\"></span>endrede leief<span class=\"_ _8\"></span>orpliktelser innr<span class=\"_ _8\"></span>egnet i perioden <span class=\"_ _160\"> </span>541<span class=\"_ _160\"> </span>614Leieforpliktelse<span class=\"_ _b\"></span> oppkj\u00f8pte selskaper<span class=\"_ _18d\"> </span><span class=\"ws2\">5<span class=\"_ _c8\"> </span>372</span>Leiebetalinger<span class=\"_ _326\"> </span>(570)<span class=\"_ _58\"> </span>(543<span class=\"_ _b\"></span>)Rentek<span class=\"_ _b\"></span>ostnad tilkny<span class=\"_ _3\"></span>ttet leieforpliktelser<span class=\"_ _301\"> </span><span class=\"ws2\">35<span class=\"_ _1af\"> </span>30</span>Indeksr<span class=\"_ _b\"></span>egulering<span class=\"_ _26f\"> </span>-<span class=\"_ _1a6\"> </span>3Omregningsdiffer<span class=\"_ _b\"></span>anser<span class=\"_ _327\"> </span>36<span class=\"_ _1ae\"> </span>(39)T<span class=\"_ _b\"></span>otale leieforpliktelser<span class=\"_ _b\"></span> 31.12.<span class=\"_ _243\"> </span>1 9<span class=\"_ _8\"></span>71<span class=\"_ _139\"> </span>1 924Kortsiktig leieforpliktelser<span class=\"_ _d4\"> </span>442<span class=\"_ _cb\"> </span>408Langsiktige leief<span class=\"_ _b\"></span>orpliktelser<span class=\"_ _313\"> </span><span class=\"wse\">1 529<span class=\"_ _143\"> </span>1 516</span>Netto k<span class=\"_ _b\"></span>ontantstr\u00f8m fra<span class=\"_ _b\"></span> leieforpliktelser<span class=\"_ _178\"> </span><span class=\"ls13 ws15\">57<span class=\"_ _3\"></span>0<span class=\"_ _cb\"> </span></span>543Kortsiktige<span class=\"_ _8\"></span> avtaler <span class=\"_ _8\"></span>og avtaler med lav<span class=\"_ _b\"></span> verdiBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Leiek<span class=\"_ _b\"></span>ostnader - k<span class=\"_ _b\"></span>or<span class=\"_ _3\"></span>tsiktige<span class=\"_ _8\"></span> av<span class=\"_ _3\"></span>taler<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span><span class=\"ws2\"> </span>(96)<span class=\"_ _cc\"> </span>(83<span class=\"_ _8\"></span>)avtaler med lav<span class=\"_ _b\"></span> verdiV<span class=\"_ _b\"></span>ariable leiebetalinger<span class=\"_ _325\"> </span>(36)<span class=\"_ _224\"> </span>(19)Sum k<span class=\"_ _8\"></span>ostnadsf\u00f8rte leiek<span class=\"_ _b\"></span>ostnader (132)<span class=\"_ _50\"> </span>(102)(andre<span class=\"_ _b\"></span> drif<span class=\"_ _3\"></span>tsk<span class=\"_ _b\"></span>ostnader)Utleiea<span class=\"_ _b\"></span>v<span class=\"_ _3\"></span>taler Konsernet<span class=\"_ _b\"></span> er ogs\u00e5 utleier av fast eiendom med operasjonelle<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>leieavtaler<span class=\"_ _b\"></span>. Leieinntekter i <span class=\"_ _b\"></span>2022 utgjorde <span class=\"_ _b\"></span>32 mill. kroner<span class=\"_ _f\"></span>. Det<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> forventet at <span class=\"_ _b\"></span>totale leieinntekter <span class=\"_ _b\"></span>vil utgj\u00f8re <span class=\"_ _b\"></span>ca. 20<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>. \u00e5r <span class=\"_ _b\"></span>de neste<span class=\"_ _b\"></span> \u00e5rene. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-195-4": {
   "value": "P     Regnskapsprinsipper Det blir ved kontraktsinng\u00e5else vurdert om en avtale inneholder et leieforhold hvor konsernet  f\u00e5r en rett til \u00e5 kontrollere bruken av en identifisert eiendel. For identifiserte leieavtaler innregnes eiendeler og tilh\u00f8rende gjeld ved oppstart av leieavtalen, dvs. datoen som den  underliggende eiendelen er tilgjengelig for konsernet. Kortsiktige avtaler p\u00e5 12 m\u00e5neder eller kortere og avtaler med lav verdi blir ikke balansef\u00f8rt. For disse avtalene blir leiebetalingene resultatf\u00f8rt direkte som annen driftskostnad. Leieforpliktelsene blir ved kontraktsinng\u00e5else m\u00e5lt til n\u00e5verdien av alle fremtidige leie-betalinger. Leiebetalingene inkluderer faste betalinger og eventuelle betalinger som varierer med en indeks eller en rentesats, men ikke variable leiebetalinger som avhenger av bruken av eiendelen. I tillegg inkluderer leiebetalinger restverdigarantier, kj\u00f8psopsjoner og eventuelle terminerings utgifter. Leieforpliktelsen reduseres med l\u00f8pende avdrag. Diskonteringsrenten er den implisitte renten i leieavtalen, s\u00e5 fremt denne er tilgjengelig. Hvis denne ikke lar seg fremskaffe, legges leietakers marginale l\u00e5nerente til grunn. Leieforpliktelsene klassifiseres som annen renteb\u00e6rende gjeld i balansen. Renteeffekten av neddiskonteringen presenteres som rentekostnader.Balansef\u00f8ring av rett-til-bruk eiendeler tilsvarer beregnet leieforpliktelse ved inng\u00e5else av leiekontrakten. Rett-til-bruk eiendeler avskrives line\u00e6rt over leieperioden og blir vurdert for  nedskrivningsbehov dersom det er indikatorer for verdifall. Eiendelene inng\u00e5r i varige driftsmidler i balansen.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-202-3": {
   "value": "Bevegelse i renteb\u00e6rende gjeld leieavtalerBel\u00f8p i mill. NOK 2022 2021Leieforpliktelse 1.1. 1 924 1 487Nye/endrede leieforpliktelser innregnet i perioden  541 614Leieforpliktelse oppkj\u00f8pte selskaper 5 372Leiebetalinger (570) (543)Rentekostnad tilknyttet leieforpliktelser 35 30Indeksregulering - 3Omregningsdifferanser 36 (39)Totale leieforpliktelser 31.12. 1 971 1 924Kortsiktig leieforpliktelser 442 408Langsiktige leieforpliktelser 1 529 1 516Netto kontantstr\u00f8m fra leieforpliktelser 570 543Kortsiktige avtaler og avtaler med lav verdiBel\u00f8p i mill. NOK 2022 2021Leiekostnader - kortsiktige avtaler og  (96) (83)avtaler med lav verdiVariable leiebetalinger (36) (19)Sum kostnadsf\u00f8rte leiekostnader (132) (102)(andre driftskostnader)Utleieavtaler Konsernet er ogs\u00e5 utleier av fast eiendom med operasjonelle leieavtaler. Leieinntekter i 2022 utgjorde 32 mill. kroner. Det er forventet at totale leieinntekter vil utgj\u00f8re ca. 20 mill. kroner pr. \u00e5r de neste \u00e5rene. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasePrepaymentsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-204-2": {
   "value": "Note 22 Andre finansielle eiendeler (langsiktige) P     Regnskapsprinsipper Andre eiendeler er klassifisert som langsiktige n\u00e5r de ikke er en del av normalt varekretsl\u00f8p, ikke gjelder for handelsform\u00e5l eller n\u00e5r en har en ubetinget rett til \u00e5 utsette betaling i minst  12 m\u00e5neder. Andre eiendeler er kortsiktige.Aksjer og finansielle investeringer representerer investeringer av finansiell karakter og  innregnes til virkelig verdi med b\u00e5de verdiendring og gevinst/tap f\u00f8rt som andre poster i totalresultatet. Mottatte utbytter resultatf\u00f8res i ordin\u00e6rt resultat n\u00e5r de ikke er \u00e5 anse som en form for tilbakebetaling av kapital fra selskapet. Eventuelt utbytte blir resultatf\u00f8rt n\u00e5r det er vedtatt i avgivende selskap, noe som i hovedsak er sammenfallende med betalingstidspunktet. Kj\u00f8p og salg av aksjer regnskapsf\u00f8res p\u00e5 handledato. Dette gjelder b\u00e5de for aksjer klassifisert som langsiktige aksjer i denne noten og for kortsiktige aksjer i note 24.Derivater er beskrevet i note 31. Pensjonsmidler er beskrevet i note 12.Bel\u00f8p i mill. NOK 2022 2021Aksjeinvesteringer 263 206Fordringer renteb\u00e6rende 396 395Fordringer ikke renteb\u00e6rende 8 7Pensjonsmidler 36 39Sum andre finansielle eiendeler (langsiktige) 703 647Fordringer er bokf\u00f8rt til virkelig verdi etter verdsettelsesniv\u00e5 3 og derivater etter verdsettelsesniv\u00e5 2. Se m\u00e5lehierarkiet i note 31.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-204-3": {
   "value": "Note 22 Andre finansielle eiendeler (langsiktige) P     Regnskapsprinsipper Andre eiendeler er klassifisert som langsiktige n\u00e5r de ikke er en del av normalt varekretsl\u00f8p, ikke gjelder for handelsform\u00e5l eller n\u00e5r en har en ubetinget rett til \u00e5 utsette betaling i minst  12 m\u00e5neder. Andre eiendeler er kortsiktige.Aksjer og finansielle investeringer representerer investeringer av finansiell karakter og  innregnes til virkelig verdi med b\u00e5de verdiendring og gevinst/tap f\u00f8rt som andre poster i totalresultatet. Mottatte utbytter resultatf\u00f8res i ordin\u00e6rt resultat n\u00e5r de ikke er \u00e5 anse som en form for tilbakebetaling av kapital fra selskapet. Eventuelt utbytte blir resultatf\u00f8rt n\u00e5r det er vedtatt i avgivende selskap, noe som i hovedsak er sammenfallende med betalingstidspunktet. Kj\u00f8p og salg av aksjer regnskapsf\u00f8res p\u00e5 handledato. Dette gjelder b\u00e5de for aksjer klassifisert som langsiktige aksjer i denne noten og for kortsiktige aksjer i note 24.Derivater er beskrevet i note 31. Pensjonsmidler er beskrevet i note 12.Bel\u00f8p i mill. NOK 2022 2021Aksjeinvesteringer 263 206Fordringer renteb\u00e6rende 396 395Fordringer ikke renteb\u00e6rende 8 7Pensjonsmidler 36 39Sum andre finansielle eiendeler (langsiktige) 703 647Fordringer er bokf\u00f8rt til virkelig verdi etter verdsettelsesniv\u00e5 3 og derivater etter verdsettelsesniv\u00e5 2. Se m\u00e5lehierarkiet i note 31.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-206-5": {
   "value": "P     Regnskapsprinsipper Andre eiendeler er klassifisert som langsiktige n\u00e5r de ikke er en del av normalt varekretsl\u00f8p, ikke gjelder for handelsform\u00e5l eller n\u00e5r en har en ubetinget rett til \u00e5 utsette betaling i minst  12 m\u00e5neder. Andre eiendeler er kortsiktige.Aksjer og finansielle investeringer representerer investeringer av finansiell karakter og  innregnes til virkelig verdi med b\u00e5de verdiendring og gevinst/tap f\u00f8rt som andre poster i totalresultatet. Mottatte utbytter resultatf\u00f8res i ordin\u00e6rt resultat n\u00e5r de ikke er \u00e5 anse som en form for tilbakebetaling av kapital fra selskapet. Eventuelt utbytte blir resultatf\u00f8rt n\u00e5r det er vedtatt i avgivende selskap, noe som i hovedsak er sammenfallende med betalingstidspunktet. Kj\u00f8p og salg av aksjer regnskapsf\u00f8res p\u00e5 handledato. Dette gjelder b\u00e5de for aksjer klassifisert som langsiktige aksjer i denne noten og for kortsiktige aksjer i note 24.Derivater er beskrevet i note 31. Pensjonsmidler er beskrevet i note 12.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-208-2": {
   "value": "<span class=\"_ _32a\"></span><span class=\"ff4 ls2 ws78\">Not<span class=\"_ _8\"></span>e <span class=\"_ _0\"> </span>23  </span>Va<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>a<span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _1\"></span> V<span class=\"_ _b\"></span>arelagerBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021R\u00e5varer<span class=\"_ _d2\"> </span><span class=\"wse\">3 649<span class=\"_ _58\"> </span><span class=\"ls13 ws22\">2<span class=\"_ _3\"></span> 578</span></span>V<span class=\"_ _b\"></span>arer under tilvirkning<span class=\"_ _2d6\"> </span><span class=\"ls13 ws15\">4<span class=\"_ _3\"></span>57<span class=\"_ _224\"> </span></span><span class=\"ws2\">364</span>Ferdigvar<span class=\"_ _b\"></span>er og handelsvarer<span class=\"_ _32b\"> </span><span class=\"wse\">5 905<span class=\"_ _15a\"> </span>4 372</span>Sum varelager<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>merk<span class=\"_ _b\"></span>evarevirk<span class=\"_ _8\"></span>somheten<span class=\"_ _1bf\"> </span><span class=\"wse\">10<span class=\"_ _8\"></span> 011<span class=\"_ _50\"> </span>7 314</span>Beholdning av <span class=\"_ _b\"></span>eiendom under utvikling<span class=\"_ _1f\"> </span>348<span class=\"_ _1e0\"> </span>220Sum varelager<span class=\"_ _219\"> </span><span class=\"wse\">10 359<span class=\"_ _58\"> </span>7 534</span>V<span class=\"_ _b\"></span>arelageret for<span class=\"_ _b\"></span>deler seg som f\u00f8lger p\u00e5 merk<span class=\"_ _8\"></span>evar<span class=\"_ _8\"></span>evirksomhetenBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Orkla Foods<span class=\"_ _b\"></span> Europe<span class=\"_ _32c\"> </span><span class=\"ls11\"> 3 880 <span class=\"_ _4e\"> </span> 2 8<span class=\"_ _3\"></span>38 </span>Orkla India<span class=\"_ _32d\"> </span><span class=\"wse\"> 265 <span class=\"_ _15b\"> </span><span class=\"ls13 ws22\"> 2<span class=\"_ _3\"></span>57 </span></span>Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _114\"> </span><span class=\"wse\"> 932 <span class=\"_ _1d0\"> </span></span>708Orkla Car<span class=\"_ _b\"></span>e<span class=\"_ _47\"> </span><span class=\"ws25\"> 1 7<span class=\"_ _8\"></span>45 <span class=\"_ _130\"> </span><span class=\"wse\">1 338</span></span>Orkla Food Ingr<span class=\"_ _b\"></span>edients<span class=\"_ _9e\"> </span><span class=\"ls11\"> 2 38<span class=\"_ _3\"></span>3 <span class=\"_ _69\"> </span></span><span class=\"wse\">1 533</span>Orkla Consumer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Investments<span class=\"_ _102\"> </span><span class=\"wse\"> 806<span class=\"_ _8\"></span> <span class=\"_ _b4\"> </span><span class=\"ws2\">640</span></span>Merk<span class=\"_ _8\"></span>evarevirk<span class=\"_ _b\"></span>somheten<span class=\"_ _188\"> </span><span class=\"ws29\"> 10 011 <span class=\"_ _208\"> </span><span class=\"wse\">7 314</span></span>P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>V<span class=\"_ _b\"></span>arelager er ver<span class=\"_ _8\"></span>dsatt til laveste verdi av anskaffelsesk<span class=\"_ _b\"></span>ost og <span class=\"_ _3\"></span>netto realiserbar<span class=\"_ _8\"></span> verdi for<span class=\"_ _8\"></span> Orkla-k<span class=\"_ _8\"></span>onsernet samlet. Innkj\u00f8pte v<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> er ver<span class=\"_ _8\"></span>dsatt til kost etter tiln\u00e6rmet<span class=\"_ _8\"></span> FIFU-prinsippet, mens egentilvirk<span class=\"_ _8\"></span>ede ferdigv<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> og varer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>under tilvirkning er<span class=\"_ _b\"></span> vurdert til tilvirkningskost.<span class=\"_ _8\"></span> Det er gjort fradrag for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ukurans.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Netto realiserbar<span class=\"_ _8\"></span> verdi er estimert salgspris<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fr<span class=\"_ _8\"></span>atrukk<span class=\"_ _8\"></span>et  <span class=\"_ _291\"></span>salgsomkostninger<span class=\"_ _b\"></span>. Beholdning av <span class=\"_ _b\"></span>eiendom under utvikling er<span class=\"_ _8\"></span> ver<span class=\"_ _8\"></span>dsatt til p\u00e5l\u00f8pte<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>ostnader<span class=\"_ _b\"></span>.Det er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>for<span class=\"_ _8\"></span>etatt en vurdering av netto realiserbar ver<span class=\"_ _8\"></span>di etter fradrag for<span class=\"_ _b\"></span> salgsomk<span class=\"_ _b\"></span>ostninger<span class=\"_ _b\"></span>. Dette har<span class=\"_ _b\"></span> medf\u00f8rt en <span class=\"_ _b\"></span>total nedskrivning av v<span class=\"_ _b\"></span>arelageret pr<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>31. desember<span class=\"_ _b\"></span> 2022 p\u00e5<span class=\"_ _b\"></span> 83 mill. kr<span class=\"_ _b\"></span>oner (64 mill.<span class=\"_ _b\"></span> kroner i 2021).<span class=\"_ _b\"></span> V<span class=\"_ _b\"></span>arelager<span class=\"_ _b\"></span> verdsatt <span class=\"_ _b\"></span>til net<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> realiserbar<span class=\"_ _b\"></span> verdi utgj\u00f8r<span class=\"_ _b\"></span> 43 mill.<span class=\"_ _b\"></span> kroner pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _b\"></span> desember<span class=\"_ _8\"></span> 2022 (52 mill.<span class=\"_ _b\"></span> kroner i <span class=\"_ _b\"></span>2021).Behold<span class=\"_ _8\"></span>nin<span class=\"_ _8\"></span>g av ei<span class=\"_ _8\"></span>endom u<span class=\"_ _8\"></span>nder utvikl<span class=\"_ _b\"></span>ing Beholdning av <span class=\"_ _b\"></span>eiendom under utvikling inng\u00e5r<span class=\"_ _b\"></span> i konsernets<span class=\"_ _b\"></span> varelager<span class=\"_ _f\"></span>, <span class=\"_ _b\"></span>se tabell v<span class=\"_ _b\"></span>arelager<span class=\"_ _b\"></span>. Beholdningen <span class=\"_ _b\"></span>gjelder hovedsak<span class=\"_ _b\"></span>elig boligprosjekter under utvikling/bygging og relaterer seg prim\u00e6rt til Sandakerveien 56 <span class=\"_ _3\"></span>i Oslo<span class=\"_ _8\"></span> og et utviklingsprosjekt i Larvik.E    <span class=\"ff4 ls1c ws21\"> Es<span class=\"_ _3\"></span>timatusikkerhet </span>V<span class=\"_ _b\"></span>arelageret best\u00e5r av<span class=\"_ _b\"></span> sv\u00e6rt mange individuelle<span class=\"_ _b\"></span> varelinjer<span class=\"_ _b\"></span> i form av b\u00e5de<span class=\"_ _8\"></span> r\u00e5var<span class=\"_ _8\"></span>er <span class=\"_ _8\"></span>og fer<span class=\"_ _8\"></span>digvarer<span class=\"_ _b\"></span>. V<span class=\"_ _b\"></span>arene er talt<span class=\"_ _8\"></span> og vurdert til konsernets<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>anskaffelsesk<span class=\"_ _b\"></span>ost, og det er<span class=\"_ _8\"></span> tatt hensyn til <span class=\"_ _3\"></span>ukur<span class=\"_ _8\"></span>ante <span class=\"ws2\"> </span>varer<span class=\"_ _b\"></span>. Konsernet<span class=\"_ _8\"></span> har et stort antall enheter p\u00e5 lager til enhver<span class=\"_ _8\"></span> tid, men det er ikk<span class=\"_ _8\"></span>e vur<span class=\"_ _8\"></span>dert \u00e5 ligge noen <span class=\"_ _b\"></span>vesentlig form for<span class=\"_ _8\"></span> usikk<span class=\"_ _8\"></span>erhet, <span class=\"_ _8\"></span>verk<span class=\"_ _8\"></span>en i antall eller<span class=\"_ _b\"></span> kvalitet, p\u00e5 k<span class=\"_ _b\"></span>onsernets v<span class=\"_ _8\"></span>arelagre.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-211-4": {
   "value": "P     Regnskapsprinsipper Varelager er verdsatt til laveste verdi av anskaffelseskost og netto realiserbar verdi for Orkla-konsernet samlet. Innkj\u00f8pte varer er verdsatt til kost etter tiln\u00e6rmet FIFU-prinsippet, mens egentilvirkede ferdigvarer og varer under tilvirkning er vurdert til tilvirkningskost. Det er gjort fradrag for ukurans. Netto realiserbar verdi er estimert salgspris fratrukket  salgsomkostninger. Beholdning av eiendom under utvikling er verdsatt til p\u00e5l\u00f8pte kostnader.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-216-4": {
   "value": "Kunde- og andre handelsfordringerBel\u00f8p i mill. NOK 2022 2021Kundefordringer (A - B)  7 484  6 337Andre handelsfordringer  222  189Derivater ikke renteb\u00e6rende  3  2Sum kunde- og andre handelsfordringer  7 709  6 528Kundefordringer har f\u00f8lgende forfallsfordelingBel\u00f8p i mill. NOK 2022 2021Ikke forfalte fordringer 6 520 5 611Forfalte fordringer 1\ue61b30 dager 629 518Forfalte fordringer 31\u201360 dager 186 134Forfalte fordringer 61\u201390 dager 79 42Forfalte fordringer over 90 dager 220 162Kundefordringer p\u00e5lydende 31.12. (A)  7 634   6 467 Avsetning for tap p\u00e5 kundefordringer har hatt f\u00f8lgende bevegelseBel\u00f8p i mill. NOK 2022 2021Avsetning for tap p\u00e5 kundefordringer 1.1. 130 134Kostnadsf\u00f8rt tap p\u00e5 kundefordringer 59 14Avsetning i oppkj\u00f8pte selskaper 4 1Avsetning i solgte selskaper 0 (1)Endelig konstaterte tap (39) (11)Valutaeffekt (4) (7)Avsetning for tap p\u00e5 kundefordringer 31.12. (B) 150 130P     Regnskapsprinsipper Kunde- og andre handelsfordringer er fordringer knyttet direkte til varekretsl\u00f8pet. Kundefordringer er i utgangspunktet innregnet og presentert til opprinnelig fakturabel\u00f8p og m\u00e5lt til amortisert kost ved bruk av effektiv rentemetode. Renteelementet er sett bort fra dersom det er uvesentlig, og dette er tilfellet for de aller fleste av konsernets kundefordringer.Forventet tap p\u00e5 fordringer blir avsatt basert p\u00e5 relevant informasjon som er tilgjengelig p\u00e5  rapporteringstidspunktet, herunder historisk, gjeldende og fremtidig informasjon etter en  forventet tapsmodell. Avsetning vil m\u00e5tte bygge p\u00e5 objektive kriterier. Dersom en faktura ikke er betalt, vil dette v\u00e6re en klar indikasjon p\u00e5 at fare for mislighold \u00f8ker.Prinsipp for vurdering av finansielle investeringer er beskrevet i note 22. Derivater er beskrevet i note 31.E     Estimatusikkerhet Kredittrisikoen knyttet til kundefordringer anses som forholdsvis lav. Det er foretatt avsetninger for tap p\u00e5 kundefordringer, og avsetningene dekker i rimelig grad usikre fordringer. Se for \u00f8vrig ogs\u00e5 forfallsfordeling i denne noten og beskrivelse av kredittrisiko  i note 30.Derivater er bokf\u00f8rt til virkelig verdi etter verdsettelsesniv\u00e5 2 og finansielle eiendeler etter verdsettelsesniv\u00e5 3, se m\u00e5lehierarkiet i note 31.Fordringer og finansielle eiendeler (kortsiktige)Bel\u00f8p i mill. NOK 2022 2021Derivater ikke renteb\u00e6rende  19   14 Derivater renteb\u00e6rende   -     43 Renteb\u00e6rende fordringer  16   11 Andre kortsiktige fordringer  572   470 Sum finansielle fordringer og investeringer  607  538Forskudd leverand\u00f8r / opptjente inntekter  609  597Fordring betalbar skatt  180  120Sum kortsiktige fordringer og finansielle eiendeler  1 396  1 255",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-216-5": {
   "value": "Kunde- og andre handelsfordringerBel\u00f8p i mill. NOK 2022 2021Kundefordringer (A - B)  7 484  6 337Andre handelsfordringer  222  189Derivater ikke renteb\u00e6rende  3  2Sum kunde- og andre handelsfordringer  7 709  6 528Kundefordringer har f\u00f8lgende forfallsfordelingBel\u00f8p i mill. NOK 2022 2021Ikke forfalte fordringer 6 520 5 611Forfalte fordringer 1\ue61b30 dager 629 518Forfalte fordringer 31\u201360 dager 186 134Forfalte fordringer 61\u201390 dager 79 42Forfalte fordringer over 90 dager 220 162Kundefordringer p\u00e5lydende 31.12. (A)  7 634   6 467 Avsetning for tap p\u00e5 kundefordringer har hatt f\u00f8lgende bevegelseBel\u00f8p i mill. NOK 2022 2021Avsetning for tap p\u00e5 kundefordringer 1.1. 130 134Kostnadsf\u00f8rt tap p\u00e5 kundefordringer 59 14Avsetning i oppkj\u00f8pte selskaper 4 1Avsetning i solgte selskaper 0 (1)Endelig konstaterte tap (39) (11)Valutaeffekt (4) (7)Avsetning for tap p\u00e5 kundefordringer 31.12. (B) 150 130P     Regnskapsprinsipper Kunde- og andre handelsfordringer er fordringer knyttet direkte til varekretsl\u00f8pet. Kundefordringer er i utgangspunktet innregnet og presentert til opprinnelig fakturabel\u00f8p og m\u00e5lt til amortisert kost ved bruk av effektiv rentemetode. Renteelementet er sett bort fra dersom det er uvesentlig, og dette er tilfellet for de aller fleste av konsernets kundefordringer.Forventet tap p\u00e5 fordringer blir avsatt basert p\u00e5 relevant informasjon som er tilgjengelig p\u00e5  rapporteringstidspunktet, herunder historisk, gjeldende og fremtidig informasjon etter en  forventet tapsmodell. Avsetning vil m\u00e5tte bygge p\u00e5 objektive kriterier. Dersom en faktura ikke er betalt, vil dette v\u00e6re en klar indikasjon p\u00e5 at fare for mislighold \u00f8ker.Prinsipp for vurdering av finansielle investeringer er beskrevet i note 22. Derivater er beskrevet i note 31.E     Estimatusikkerhet Kredittrisikoen knyttet til kundefordringer anses som forholdsvis lav. Det er foretatt avsetninger for tap p\u00e5 kundefordringer, og avsetningene dekker i rimelig grad usikre fordringer. Se for \u00f8vrig ogs\u00e5 forfallsfordeling i denne noten og beskrivelse av kredittrisiko  i note 30.Derivater er bokf\u00f8rt til virkelig verdi etter verdsettelsesniv\u00e5 2 og finansielle eiendeler etter verdsettelsesniv\u00e5 3, se m\u00e5lehierarkiet i note 31.Fordringer og finansielle eiendeler (kortsiktige)Bel\u00f8p i mill. NOK 2022 2021Derivater ikke renteb\u00e6rende  19   14 Derivater renteb\u00e6rende   -     43 Renteb\u00e6rende fordringer  16   11 Andre kortsiktige fordringer  572   470 Sum finansielle fordringer og investeringer  607  538Forskudd leverand\u00f8r / opptjente inntekter  609  597Fordring betalbar skatt  180  120Sum kortsiktige fordringer og finansielle eiendeler  1 396  1 255",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-214-2": {
   "value": "Note 24 Fordringer og finansielle eiendeler (kortsiktig) Kunde- og andre handelsfordringerBel\u00f8p i mill. NOK 2022 2021Kundefordringer (A - B)  7 484  6 337Andre handelsfordringer  222  189Derivater ikke renteb\u00e6rende  3  2Sum kunde- og andre handelsfordringer  7 709  6 528Kundefordringer har f\u00f8lgende forfallsfordelingBel\u00f8p i mill. NOK 2022 2021Ikke forfalte fordringer 6 520 5 611Forfalte fordringer 1\ue61b30 dager 629 518Forfalte fordringer 31\u201360 dager 186 134Forfalte fordringer 61\u201390 dager 79 42Forfalte fordringer over 90 dager 220 162Kundefordringer p\u00e5lydende 31.12. (A)  7 634   6 467 Avsetning for tap p\u00e5 kundefordringer har hatt f\u00f8lgende bevegelseBel\u00f8p i mill. NOK 2022 2021Avsetning for tap p\u00e5 kundefordringer 1.1. 130 134Kostnadsf\u00f8rt tap p\u00e5 kundefordringer 59 14Avsetning i oppkj\u00f8pte selskaper 4 1Avsetning i solgte selskaper 0 (1)Endelig konstaterte tap (39) (11)Valutaeffekt (4) (7)Avsetning for tap p\u00e5 kundefordringer 31.12. (B) 150 130P     Regnskapsprinsipper Kunde- og andre handelsfordringer er fordringer knyttet direkte til varekretsl\u00f8pet. Kundefordringer er i utgangspunktet innregnet og presentert til opprinnelig fakturabel\u00f8p og m\u00e5lt til amortisert kost ved bruk av effektiv rentemetode. Renteelementet er sett bort fra dersom det er uvesentlig, og dette er tilfellet for de aller fleste av konsernets kundefordringer.Forventet tap p\u00e5 fordringer blir avsatt basert p\u00e5 relevant informasjon som er tilgjengelig p\u00e5  rapporteringstidspunktet, herunder historisk, gjeldende og fremtidig informasjon etter en  forventet tapsmodell. Avsetning vil m\u00e5tte bygge p\u00e5 objektive kriterier. Dersom en faktura ikke er betalt, vil dette v\u00e6re en klar indikasjon p\u00e5 at fare for mislighold \u00f8ker.Prinsipp for vurdering av finansielle investeringer er beskrevet i note 22. Derivater er beskrevet i note 31.E     Estimatusikkerhet Kredittrisikoen knyttet til kundefordringer anses som forholdsvis lav. Det er foretatt avsetninger for tap p\u00e5 kundefordringer, og avsetningene dekker i rimelig grad usikre fordringer. Se for \u00f8vrig ogs\u00e5 forfallsfordeling i denne noten og beskrivelse av kredittrisiko  i note 30.Derivater er bokf\u00f8rt til virkelig verdi etter verdsettelsesniv\u00e5 2 og finansielle eiendeler etter verdsettelsesniv\u00e5 3, se m\u00e5lehierarkiet i note 31.Fordringer og finansielle eiendeler (kortsiktige)Bel\u00f8p i mill. NOK 2022 2021Derivater ikke renteb\u00e6rende  19   14 Derivater renteb\u00e6rende   -     43 Renteb\u00e6rende fordringer  16   11 Andre kortsiktige fordringer  572   470 Sum finansielle fordringer og investeringer  607  538Forskudd leverand\u00f8r / opptjente inntekter  609  597Fordring betalbar skatt  180  120Sum kortsiktige fordringer og finansielle eiendeler  1 396  1 255",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-214-3": {
   "value": "Note 24 Fordringer og finansielle eiendeler (kortsiktig) Kunde- og andre handelsfordringerBel\u00f8p i mill. NOK 2022 2021Kundefordringer (A - B)  7 484  6 337Andre handelsfordringer  222  189Derivater ikke renteb\u00e6rende  3  2Sum kunde- og andre handelsfordringer  7 709  6 528Kundefordringer har f\u00f8lgende forfallsfordelingBel\u00f8p i mill. NOK 2022 2021Ikke forfalte fordringer 6 520 5 611Forfalte fordringer 1\ue61b30 dager 629 518Forfalte fordringer 31\u201360 dager 186 134Forfalte fordringer 61\u201390 dager 79 42Forfalte fordringer over 90 dager 220 162Kundefordringer p\u00e5lydende 31.12. (A)  7 634   6 467 Avsetning for tap p\u00e5 kundefordringer har hatt f\u00f8lgende bevegelseBel\u00f8p i mill. NOK 2022 2021Avsetning for tap p\u00e5 kundefordringer 1.1. 130 134Kostnadsf\u00f8rt tap p\u00e5 kundefordringer 59 14Avsetning i oppkj\u00f8pte selskaper 4 1Avsetning i solgte selskaper 0 (1)Endelig konstaterte tap (39) (11)Valutaeffekt (4) (7)Avsetning for tap p\u00e5 kundefordringer 31.12. (B) 150 130P     Regnskapsprinsipper Kunde- og andre handelsfordringer er fordringer knyttet direkte til varekretsl\u00f8pet. Kundefordringer er i utgangspunktet innregnet og presentert til opprinnelig fakturabel\u00f8p og m\u00e5lt til amortisert kost ved bruk av effektiv rentemetode. Renteelementet er sett bort fra dersom det er uvesentlig, og dette er tilfellet for de aller fleste av konsernets kundefordringer.Forventet tap p\u00e5 fordringer blir avsatt basert p\u00e5 relevant informasjon som er tilgjengelig p\u00e5  rapporteringstidspunktet, herunder historisk, gjeldende og fremtidig informasjon etter en  forventet tapsmodell. Avsetning vil m\u00e5tte bygge p\u00e5 objektive kriterier. Dersom en faktura ikke er betalt, vil dette v\u00e6re en klar indikasjon p\u00e5 at fare for mislighold \u00f8ker.Prinsipp for vurdering av finansielle investeringer er beskrevet i note 22. Derivater er beskrevet i note 31.E     Estimatusikkerhet Kredittrisikoen knyttet til kundefordringer anses som forholdsvis lav. Det er foretatt avsetninger for tap p\u00e5 kundefordringer, og avsetningene dekker i rimelig grad usikre fordringer. Se for \u00f8vrig ogs\u00e5 forfallsfordeling i denne noten og beskrivelse av kredittrisiko  i note 30.Derivater er bokf\u00f8rt til virkelig verdi etter verdsettelsesniv\u00e5 2 og finansielle eiendeler etter verdsettelsesniv\u00e5 3, se m\u00e5lehierarkiet i note 31.Fordringer og finansielle eiendeler (kortsiktige)Bel\u00f8p i mill. NOK 2022 2021Derivater ikke renteb\u00e6rende  19   14 Derivater renteb\u00e6rende   -     43 Renteb\u00e6rende fordringer  16   11 Andre kortsiktige fordringer  572   470 Sum finansielle fordringer og investeringer  607  538Forskudd leverand\u00f8r / opptjente inntekter  609  597Fordring betalbar skatt  180  120Sum kortsiktige fordringer og finansielle eiendeler  1 396  1 255",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialAssetsHeldForTradingExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-214-4": {
   "value": "Note 24 Fordringer og finansielle eiendeler (kortsiktig) P     Regnskapsprinsipper Kunde- og andre handelsfordringer er fordringer knyttet direkte til varekretsl\u00f8pet. Kundefordringer er i utgangspunktet innregnet og presentert til opprinnelig fakturabel\u00f8p og m\u00e5lt til amortisert kost ved bruk av effektiv rentemetode. Renteelementet er sett bort fra dersom det er uvesentlig, og dette er tilfellet for de aller fleste av konsernets kundefordringer.Forventet tap p\u00e5 fordringer blir avsatt basert p\u00e5 relevant informasjon som er tilgjengelig p\u00e5  rapporteringstidspunktet, herunder historisk, gjeldende og fremtidig informasjon etter en  forventet tapsmodell. Avsetning vil m\u00e5tte bygge p\u00e5 objektive kriterier. Dersom en faktura ikke er betalt, vil dette v\u00e6re en klar indikasjon p\u00e5 at fare for mislighold \u00f8ker.Prinsipp for vurdering av finansielle investeringer er beskrevet i note 22. Derivater er beskrevet i note 31.E     Estimatusikkerhet Kredittrisikoen knyttet til kundefordringer anses som forholdsvis lav. Det er foretatt avsetninger for tap p\u00e5 kundefordringer, og avsetningene dekker i rimelig grad usikre fordringer. Se for \u00f8vrig ogs\u00e5 forfallsfordeling i denne noten og beskrivelse av kredittrisiko  i note 30.Note 26  Avsetninger og annen langsiktig gjeld P     Regnskapsprinsipper Avsetninger regnskapsf\u00f8res for forhold som for eksempel tvistesaker, tapsbringende kontrakter og vedtatte restruktureringer. Eventuelle fremtidige driftstap vil ikke v\u00e6re en del av avsetningene. For restruktureringsavsetninger m\u00e5 det foreligge en detaljert plan som identifiserer hvilke deler av virksomheten som skal restruktureres, og det m\u00e5 v\u00e6re skapt en berettiget forventning hos dem som ber\u00f8res, om at restruktureringen skal gjennomf\u00f8res. I tillegg m\u00e5 det kunne gis et p\u00e5litelig estimat for forpliktelsesbel\u00f8pet. Det forutsettes at restruktureringen vesentlig endrer omfanget av virksomheten eller m\u00e5ten den drives p\u00e5. Avsetningen beregnes ut fra beste estimat p\u00e5 de utgiftene som forventes \u00e5 p\u00e5l\u00f8pe.  Dersom effekten er vesentlig, vil forventet fremtidig kontantstr\u00f8m bli neddiskontert med  en f\u00f8r-skatt-rente som reflekterer risikoen i avsetningen. Betingede forpliktelser eller eiendeler er en mulig plikt eller en mulig eiendel hvis eksistens er usikker, og vil bli bekreftet ved at det i fremtiden enten inntreffer eller ikke inntreffer en spesiell hendelse, for eksempel utfallet av en rettssak eller sluttf\u00f8ring av et forsikringsoppgj\u00f8r. Betingede forpliktelser innregnes i regnskapet, basert p\u00e5 estimert utfall dersom det er mer enn 50 % sannsynlighet for at forpliktelsen er oppst\u00e5tt. Ved lavere sannsynlighet opplyses det om forholdene i noter til regnskapet hvis vesentlig og dersom ikke sannsynligheten for utbetaling er sv\u00e6rt liten. En eiendel vil kun balansef\u00f8res dersom det er overveiende sannsynlig (95 %) at konsernet vil motta eiendelen. Krav om noteopplysning gjelder for andre betingede eiendeler. Se note 37 for ytterligere omtale.Derivater er beskrevet i note 31. Pensjonsforpliktelser er beskrevet i note 12.E     Estimatusikkerhet Det ligger i en avsetnings natur at den er beheftet med noen grad av usikkerhet. En avsetning er gjort og beregnet ut fra forutsetninger p\u00e5 avsetningstidspunktet og blir l\u00f8pende ajourf\u00f8rt n\u00e5r ny informasjon er tilgjengelig.Avsetninger og annen langsiktig gjeldBel\u00f8p i mill. NOK 2022 2021Pensjonsforpliktelser 1 868 2 4471Derivater32 72Langsiktig gjeld 245 175Avsetninger for forpliktelser 500 481Sum avsetninger og annen langsiktig gjeld 2 645 3 1751  Kontantstr\u00f8msikringer renter: Sikrer fremtidige rentebetalinger (som ikke er i balansen).Annen langsiktig gjeld vedr\u00f8rer i hovedsak gjeld relatert til inng\u00e5tte avtaler om ytterligere oppkj\u00f8p i selskaper.Avsetninger for forpliktelser har hatt f\u00f8lgende utvikling gjennom \u00e5ret:Merkevare- \u00d8vrig  Bel\u00f8p i mill. NOKvirksomhetenvirksomhetSumAvsetninger 1.1.2021 121 386 507Nye avsetninger 28 - 28Oppkj\u00f8p av selskaper 20 - 20Benyttet avsetninger eller  (56) (14) (70)reklassifisert til kortsiktig Omregningsdifferanser (4) - (4)Avsetninger 31.12.2021 109 372 481Nye avsetninger 19 26 45Oppkj\u00f8p av selskaper 4 - 4Reverserte avsetninger(8) (7) (15)Benyttede avsetninger(16) (5) (21)Reklassifisert til kortsiktig(3) - (3)Omregningsdifferanser 5 4 9Avsetninger 31.12.2022 110 390 500Merkevarevirksomheten Avsetninger for forpliktelser i merkevarevirksomheten best\u00e5r i hovedsak av forpliktelser knyttet til avsetningsgrupperingen restruktureringer samt noen mindre personalavsetninger.\u00d8vrig virksomhet N\u00e5r det gjelder \u00f8vrig virksomhet, vedr\u00f8rer avsetninger for forpliktelser estimert forpliktelse knyttet til Orklas avgitte garantier og skadesl\u00f8s-holdelseserkl\u00e6ringer til Norsk Hydro i forbindelse med salg av Sapa, grunneiererstatning og rivningskostnader Sauda samt avsetninger knyttet til annen ikke videref\u00f8rt virksomhet. Orkla har i tillegg enkelte av sine eksponeringer forsikret via et egenforsikringsselskap (\u00abcaptive\u00bb), Orkla Insurance Company DAC. Orkla har avsatt for disse eksponeringene. Gjenst\u00e5ende avsetning knyttet til skadesl\u00f8sholdelseserkl\u00e6ringene til Norsk Hydro er 286 mill. kroner, se for \u00f8vrig beskrivelse i note 4. Se for \u00f8vrig informasjon om sak knyttet til Denofa do Brasil i note 37.Avsetninger som forfaller innen 12 m\u00e5neder, er presentert som  \u00abAnnen gjeld\u00bb (kortsiktig).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-218-8": {
   "value": "P     Regnskapsprinsipper Kunde- og andre handelsfordringer er fordringer knyttet direkte til varekretsl\u00f8pet. Kundefordringer er i utgangspunktet innregnet og presentert til opprinnelig fakturabel\u00f8p og m\u00e5lt til amortisert kost ved bruk av effektiv rentemetode. Renteelementet er sett bort fra dersom det er uvesentlig, og dette er tilfellet for de aller fleste av konsernets kundefordringer.Forventet tap p\u00e5 fordringer blir avsatt basert p\u00e5 relevant informasjon som er tilgjengelig p\u00e5  rapporteringstidspunktet, herunder historisk, gjeldende og fremtidig informasjon etter en  forventet tapsmodell. Avsetning vil m\u00e5tte bygge p\u00e5 objektive kriterier. Dersom en faktura ikke er betalt, vil dette v\u00e6re en klar indikasjon p\u00e5 at fare for mislighold \u00f8ker.Prinsipp for vurdering av finansielle investeringer er beskrevet i note 22. Derivater er beskrevet i note 31.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-222-3": {
   "value": "Note 25 Kontanter og kontantekvivalenter P     Regnskapsprinsipper Kontanter og kontantekvivalenter best\u00e5r av kontanter, bankinnskudd og kortsiktige plasseringer med forfall p\u00e5 tre m\u00e5neder eller kortere, og som har en uvesentlig risiko for endring i verdi. Bundne midler er midler som i begrenset grad er disponible for konsernet  for \u00f8vrig.Kontanter og kontantekvivalenter holdes for \u00e5 m\u00f8te kortsiktige svingninger i likviditet, fremfor investeringsform\u00e5l. For Orkla er konsernets niv\u00e5 p\u00e5 netto renteb\u00e6rende gjeld et viktigere styringsparameter enn niv\u00e5 p\u00e5 kontanter og kontantekvivalenter.Bel\u00f8p i mill. NOK 2022 20211Kontanter, bankinnskudd 718   716 Kortsiktige plasseringer  462   201 Bundne midler  322   210 Sum kontanter og kontantekvivalenter  1 502   1 127 1   Av bankinnskuddene pr. 31. desember 2022 er til sammen 183 mill. kroner i selskap med minoritets eiere og i Orkla Insurance Company (135 mill. kroner i 2021). Disse midlene er i  begrenset grad disponible for konsernet.Bundne midler utgj\u00f8res av sikkerhet for kraftsalg, margininnskudd for aksjederivater, samt innskudd til dekning av lovp\u00e5lagte solvenskrav i  Orkla Insurance Company DAC.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-224-5": {
   "value": "P     Regnskapsprinsipper Kontanter og kontantekvivalenter best\u00e5r av kontanter, bankinnskudd og kortsiktige plasseringer med forfall p\u00e5 tre m\u00e5neder eller kortere, og som har en uvesentlig risiko for endring i verdi. Bundne midler er midler som i begrenset grad er disponible for konsernet  for \u00f8vrig.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-227-3": {
   "value": "Note 26  Avsetninger og annen langsiktig gjeld P     Regnskapsprinsipper Avsetninger regnskapsf\u00f8res for forhold som for eksempel tvistesaker, tapsbringende kontrakter og vedtatte restruktureringer. Eventuelle fremtidige driftstap vil ikke v\u00e6re en del av avsetningene. For restruktureringsavsetninger m\u00e5 det foreligge en detaljert plan som identifiserer hvilke deler av virksomheten som skal restruktureres, og det m\u00e5 v\u00e6re skapt en berettiget forventning hos dem som ber\u00f8res, om at restruktureringen skal gjennomf\u00f8res. I tillegg m\u00e5 det kunne gis et p\u00e5litelig estimat for forpliktelsesbel\u00f8pet. Det forutsettes at restruktureringen vesentlig endrer omfanget av virksomheten eller m\u00e5ten den drives p\u00e5. Avsetningen beregnes ut fra beste estimat p\u00e5 de utgiftene som forventes \u00e5 p\u00e5l\u00f8pe.  Dersom effekten er vesentlig, vil forventet fremtidig kontantstr\u00f8m bli neddiskontert med  en f\u00f8r-skatt-rente som reflekterer risikoen i avsetningen. Betingede forpliktelser eller eiendeler er en mulig plikt eller en mulig eiendel hvis eksistens er usikker, og vil bli bekreftet ved at det i fremtiden enten inntreffer eller ikke inntreffer en spesiell hendelse, for eksempel utfallet av en rettssak eller sluttf\u00f8ring av et forsikringsoppgj\u00f8r. Betingede forpliktelser innregnes i regnskapet, basert p\u00e5 estimert utfall dersom det er mer enn 50 % sannsynlighet for at forpliktelsen er oppst\u00e5tt. Ved lavere sannsynlighet opplyses det om forholdene i noter til regnskapet hvis vesentlig og dersom ikke sannsynligheten for utbetaling er sv\u00e6rt liten. En eiendel vil kun balansef\u00f8res dersom det er overveiende sannsynlig (95 %) at konsernet vil motta eiendelen. Krav om noteopplysning gjelder for andre betingede eiendeler. Se note 37 for ytterligere omtale.Derivater er beskrevet i note 31. Pensjonsforpliktelser er beskrevet i note 12.E     Estimatusikkerhet Det ligger i en avsetnings natur at den er beheftet med noen grad av usikkerhet. En avsetning er gjort og beregnet ut fra forutsetninger p\u00e5 avsetningstidspunktet og blir l\u00f8pende ajourf\u00f8rt n\u00e5r ny informasjon er tilgjengelig.Avsetninger og annen langsiktig gjeldBel\u00f8p i mill. NOK 2022 2021Pensjonsforpliktelser 1 868 2 4471Derivater32 72Langsiktig gjeld 245 175Avsetninger for forpliktelser 500 481Sum avsetninger og annen langsiktig gjeld 2 645 3 1751  Kontantstr\u00f8msikringer renter: Sikrer fremtidige rentebetalinger (som ikke er i balansen).Annen langsiktig gjeld vedr\u00f8rer i hovedsak gjeld relatert til inng\u00e5tte avtaler om ytterligere oppkj\u00f8p i selskaper.Avsetninger for forpliktelser har hatt f\u00f8lgende utvikling gjennom \u00e5ret:Merkevare- \u00d8vrig  Bel\u00f8p i mill. NOKvirksomhetenvirksomhetSumAvsetninger 1.1.2021 121 386 507Nye avsetninger 28 - 28Oppkj\u00f8p av selskaper 20 - 20Benyttet avsetninger eller  (56) (14) (70)reklassifisert til kortsiktig Omregningsdifferanser (4) - (4)Avsetninger 31.12.2021 109 372 481Nye avsetninger 19 26 45Oppkj\u00f8p av selskaper 4 - 4Reverserte avsetninger(8) (7) (15)Benyttede avsetninger(16) (5) (21)Reklassifisert til kortsiktig(3) - (3)Omregningsdifferanser 5 4 9Avsetninger 31.12.2022 110 390 500Merkevarevirksomheten Avsetninger for forpliktelser i merkevarevirksomheten best\u00e5r i hovedsak av forpliktelser knyttet til avsetningsgrupperingen restruktureringer samt noen mindre personalavsetninger.\u00d8vrig virksomhet N\u00e5r det gjelder \u00f8vrig virksomhet, vedr\u00f8rer avsetninger for forpliktelser estimert forpliktelse knyttet til Orklas avgitte garantier og skadesl\u00f8s-holdelseserkl\u00e6ringer til Norsk Hydro i forbindelse med salg av Sapa, grunneiererstatning og rivningskostnader Sauda samt avsetninger knyttet til annen ikke videref\u00f8rt virksomhet. Orkla har i tillegg enkelte av sine eksponeringer forsikret via et egenforsikringsselskap (\u00abcaptive\u00bb), Orkla Insurance Company DAC. Orkla har avsatt for disse eksponeringene. Gjenst\u00e5ende avsetning knyttet til skadesl\u00f8sholdelseserkl\u00e6ringene til Norsk Hydro er 286 mill. kroner, se for \u00f8vrig beskrivelse i note 4. Se for \u00f8vrig informasjon om sak knyttet til Denofa do Brasil i note 37.Avsetninger som forfaller innen 12 m\u00e5neder, er presentert som  \u00abAnnen gjeld\u00bb (kortsiktig).Note 27 Kortsiktig gjeld P     Regnskapsprinsipper Ikke renteb\u00e6rende gjeld er klassifisert som kortsiktig n\u00e5r den er en del av normalt varekretsl\u00f8p, gjelder for handelsform\u00e5l og har forfall innen 12 m\u00e5neder. Annen gjeld er langsiktig.E     Estimatusikkerhet Alle former for periodiseringer/avsetninger vil v\u00e6re beheftet med en viss estimatusikkerhet.  Periodiseringer/avsetninger er beregnet ut fra forutsetninger p\u00e5 avsetningstidspunktet.  Estimatusikkerhet knyttet til rabatter o.l. er omtalt i note 4.Leverand\u00f8r- og annen handelsgjeldBel\u00f8p i mill. NOK 2022 2021Leverand\u00f8rgjeld 6 253 5 5611Annen handelsgjeld1 881 1 725Sum leverand\u00f8r- og annen handelsgjeld 8 134 7 2861  Inkluderer avsatte rabatter p\u00e5 1.637 mill. kroner pr. 31. desember 2022 (1.539 mill. kroner i 2021), se note 4.Annen gjeld (kortsiktig)Bel\u00f8p i mill. NOK 2022 2021Derivater ikke renteb\u00e6rende 14 2Kortsiktig gjeld ikke renteb\u00e6rende 192 135Sum finansiell gjeld ikke renteb\u00e6rende 206 137Skyldige offentlige avgifter 1 088 954Skyldig l\u00f8nn og feriepenger 1 123 1 140Andre p\u00e5l\u00f8pte kostnader 1 309 1 113Sum annen gjeld (kortsiktig) 3 726 3 344",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-227-4": {
   "value": "Note 26  Avsetninger og annen langsiktig gjeld P     Regnskapsprinsipper Avsetninger regnskapsf\u00f8res for forhold som for eksempel tvistesaker, tapsbringende kontrakter og vedtatte restruktureringer. Eventuelle fremtidige driftstap vil ikke v\u00e6re en del av avsetningene. For restruktureringsavsetninger m\u00e5 det foreligge en detaljert plan som identifiserer hvilke deler av virksomheten som skal restruktureres, og det m\u00e5 v\u00e6re skapt en berettiget forventning hos dem som ber\u00f8res, om at restruktureringen skal gjennomf\u00f8res. I tillegg m\u00e5 det kunne gis et p\u00e5litelig estimat for forpliktelsesbel\u00f8pet. Det forutsettes at restruktureringen vesentlig endrer omfanget av virksomheten eller m\u00e5ten den drives p\u00e5. Avsetningen beregnes ut fra beste estimat p\u00e5 de utgiftene som forventes \u00e5 p\u00e5l\u00f8pe.  Dersom effekten er vesentlig, vil forventet fremtidig kontantstr\u00f8m bli neddiskontert med  en f\u00f8r-skatt-rente som reflekterer risikoen i avsetningen. Betingede forpliktelser eller eiendeler er en mulig plikt eller en mulig eiendel hvis eksistens er usikker, og vil bli bekreftet ved at det i fremtiden enten inntreffer eller ikke inntreffer en spesiell hendelse, for eksempel utfallet av en rettssak eller sluttf\u00f8ring av et forsikringsoppgj\u00f8r. Betingede forpliktelser innregnes i regnskapet, basert p\u00e5 estimert utfall dersom det er mer enn 50 % sannsynlighet for at forpliktelsen er oppst\u00e5tt. Ved lavere sannsynlighet opplyses det om forholdene i noter til regnskapet hvis vesentlig og dersom ikke sannsynligheten for utbetaling er sv\u00e6rt liten. En eiendel vil kun balansef\u00f8res dersom det er overveiende sannsynlig (95 %) at konsernet vil motta eiendelen. Krav om noteopplysning gjelder for andre betingede eiendeler. Se note 37 for ytterligere omtale.Derivater er beskrevet i note 31. Pensjonsforpliktelser er beskrevet i note 12.E     Estimatusikkerhet Det ligger i en avsetnings natur at den er beheftet med noen grad av usikkerhet. En avsetning er gjort og beregnet ut fra forutsetninger p\u00e5 avsetningstidspunktet og blir l\u00f8pende ajourf\u00f8rt n\u00e5r ny informasjon er tilgjengelig.Avsetninger og annen langsiktig gjeldBel\u00f8p i mill. NOK 2022 2021Pensjonsforpliktelser 1 868 2 4471Derivater32 72Langsiktig gjeld 245 175Avsetninger for forpliktelser 500 481Sum avsetninger og annen langsiktig gjeld 2 645 3 1751  Kontantstr\u00f8msikringer renter: Sikrer fremtidige rentebetalinger (som ikke er i balansen).Annen langsiktig gjeld vedr\u00f8rer i hovedsak gjeld relatert til inng\u00e5tte avtaler om ytterligere oppkj\u00f8p i selskaper.Avsetninger for forpliktelser har hatt f\u00f8lgende utvikling gjennom \u00e5ret:Merkevare- \u00d8vrig  Bel\u00f8p i mill. NOKvirksomhetenvirksomhetSumAvsetninger 1.1.2021 121 386 507Nye avsetninger 28 - 28Oppkj\u00f8p av selskaper 20 - 20Benyttet avsetninger eller  (56) (14) (70)reklassifisert til kortsiktig Omregningsdifferanser (4) - (4)Avsetninger 31.12.2021 109 372 481Nye avsetninger 19 26 45Oppkj\u00f8p av selskaper 4 - 4Reverserte avsetninger(8) (7) (15)Benyttede avsetninger(16) (5) (21)Reklassifisert til kortsiktig(3) - (3)Omregningsdifferanser 5 4 9Avsetninger 31.12.2022 110 390 500Merkevarevirksomheten Avsetninger for forpliktelser i merkevarevirksomheten best\u00e5r i hovedsak av forpliktelser knyttet til avsetningsgrupperingen restruktureringer samt noen mindre personalavsetninger.\u00d8vrig virksomhet N\u00e5r det gjelder \u00f8vrig virksomhet, vedr\u00f8rer avsetninger for forpliktelser estimert forpliktelse knyttet til Orklas avgitte garantier og skadesl\u00f8s-holdelseserkl\u00e6ringer til Norsk Hydro i forbindelse med salg av Sapa, grunneiererstatning og rivningskostnader Sauda samt avsetninger knyttet til annen ikke videref\u00f8rt virksomhet. Orkla har i tillegg enkelte av sine eksponeringer forsikret via et egenforsikringsselskap (\u00abcaptive\u00bb), Orkla Insurance Company DAC. Orkla har avsatt for disse eksponeringene. Gjenst\u00e5ende avsetning knyttet til skadesl\u00f8sholdelseserkl\u00e6ringene til Norsk Hydro er 286 mill. kroner, se for \u00f8vrig beskrivelse i note 4. Se for \u00f8vrig informasjon om sak knyttet til Denofa do Brasil i note 37.Avsetninger som forfaller innen 12 m\u00e5neder, er presentert som  \u00abAnnen gjeld\u00bb (kortsiktig).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-229-6": {
   "value": "P     Regnskapsprinsipper Avsetninger regnskapsf\u00f8res for forhold som for eksempel tvistesaker, tapsbringende kontrakter og vedtatte restruktureringer. Eventuelle fremtidige driftstap vil ikke v\u00e6re en del av avsetningene. For restruktureringsavsetninger m\u00e5 det foreligge en detaljert plan som identifiserer hvilke deler av virksomheten som skal restruktureres, og det m\u00e5 v\u00e6re skapt en berettiget forventning hos dem som ber\u00f8res, om at restruktureringen skal gjennomf\u00f8res. I tillegg m\u00e5 det kunne gis et p\u00e5litelig estimat for forpliktelsesbel\u00f8pet. Det forutsettes at restruktureringen vesentlig endrer omfanget av virksomheten eller m\u00e5ten den drives p\u00e5. Avsetningen beregnes ut fra beste estimat p\u00e5 de utgiftene som forventes \u00e5 p\u00e5l\u00f8pe.  Dersom effekten er vesentlig, vil forventet fremtidig kontantstr\u00f8m bli neddiskontert med  en f\u00f8r-skatt-rente som reflekterer risikoen i avsetningen. Betingede forpliktelser eller eiendeler er en mulig plikt eller en mulig eiendel hvis eksistens er usikker, og vil bli bekreftet ved at det i fremtiden enten inntreffer eller ikke inntreffer en spesiell hendelse, for eksempel utfallet av en rettssak eller sluttf\u00f8ring av et forsikringsoppgj\u00f8r. Betingede forpliktelser innregnes i regnskapet, basert p\u00e5 estimert utfall dersom det er mer enn 50 % sannsynlighet for at forpliktelsen er oppst\u00e5tt. Ved lavere sannsynlighet opplyses det om forholdene i noter til regnskapet hvis vesentlig og dersom ikke sannsynligheten for utbetaling er sv\u00e6rt liten. En eiendel vil kun balansef\u00f8res dersom det er overveiende sannsynlig (95 %) at konsernet vil motta eiendelen. Krav om noteopplysning gjelder for andre betingede eiendeler. Se note 37 for ytterligere omtale.Derivater er beskrevet i note 31. Pensjonsforpliktelser er beskrevet i note 12.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-234-3": {
   "value": "Note 27 Kortsiktig gjeld P     Regnskapsprinsipper Ikke renteb\u00e6rende gjeld er klassifisert som kortsiktig n\u00e5r den er en del av normalt varekretsl\u00f8p, gjelder for handelsform\u00e5l og har forfall innen 12 m\u00e5neder. Annen gjeld er langsiktig.E     Estimatusikkerhet Alle former for periodiseringer/avsetninger vil v\u00e6re beheftet med en viss estimatusikkerhet.  Periodiseringer/avsetninger er beregnet ut fra forutsetninger p\u00e5 avsetningstidspunktet.  Estimatusikkerhet knyttet til rabatter o.l. er omtalt i note 4.Leverand\u00f8r- og annen handelsgjeldBel\u00f8p i mill. NOK 2022 2021Leverand\u00f8rgjeld 6 253 5 5611Annen handelsgjeld1 881 1 725Sum leverand\u00f8r- og annen handelsgjeld 8 134 7 2861  Inkluderer avsatte rabatter p\u00e5 1.637 mill. kroner pr. 31. desember 2022 (1.539 mill. kroner i 2021), se note 4.Annen gjeld (kortsiktig)Bel\u00f8p i mill. NOK 2022 2021Derivater ikke renteb\u00e6rende 14 2Kortsiktig gjeld ikke renteb\u00e6rende 192 135Sum finansiell gjeld ikke renteb\u00e6rende 206 137Skyldige offentlige avgifter 1 088 954Skyldig l\u00f8nn og feriepenger 1 123 1 140Andre p\u00e5l\u00f8pte kostnader 1 309 1 113Sum annen gjeld (kortsiktig) 3 726 3 344",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-234-4": {
   "value": "Note 27 Kortsiktig gjeld P     Regnskapsprinsipper Ikke renteb\u00e6rende gjeld er klassifisert som kortsiktig n\u00e5r den er en del av normalt varekretsl\u00f8p, gjelder for handelsform\u00e5l og har forfall innen 12 m\u00e5neder. Annen gjeld er langsiktig.E     Estimatusikkerhet Alle former for periodiseringer/avsetninger vil v\u00e6re beheftet med en viss estimatusikkerhet.  Periodiseringer/avsetninger er beregnet ut fra forutsetninger p\u00e5 avsetningstidspunktet.  Estimatusikkerhet knyttet til rabatter o.l. er omtalt i note 4.Leverand\u00f8r- og annen handelsgjeldBel\u00f8p i mill. NOK 2022 2021Leverand\u00f8rgjeld 6 253 5 5611Annen handelsgjeld1 881 1 725Sum leverand\u00f8r- og annen handelsgjeld 8 134 7 2861  Inkluderer avsatte rabatter p\u00e5 1.637 mill. kroner pr. 31. desember 2022 (1.539 mill. kroner i 2021), se note 4.Annen gjeld (kortsiktig)Bel\u00f8p i mill. NOK 2022 2021Derivater ikke renteb\u00e6rende 14 2Kortsiktig gjeld ikke renteb\u00e6rende 192 135Sum finansiell gjeld ikke renteb\u00e6rende 206 137Skyldige offentlige avgifter 1 088 954Skyldig l\u00f8nn og feriepenger 1 123 1 140Andre p\u00e5l\u00f8pte kostnader 1 309 1 113Sum annen gjeld (kortsiktig) 3 726 3 344",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-234-5": {
   "value": "Note 27 Kortsiktig gjeld P     Regnskapsprinsipper Ikke renteb\u00e6rende gjeld er klassifisert som kortsiktig n\u00e5r den er en del av normalt varekretsl\u00f8p, gjelder for handelsform\u00e5l og har forfall innen 12 m\u00e5neder. Annen gjeld er langsiktig.E     Estimatusikkerhet Alle former for periodiseringer/avsetninger vil v\u00e6re beheftet med en viss estimatusikkerhet.  Periodiseringer/avsetninger er beregnet ut fra forutsetninger p\u00e5 avsetningstidspunktet.  Estimatusikkerhet knyttet til rabatter o.l. er omtalt i note 4.Leverand\u00f8r- og annen handelsgjeldBel\u00f8p i mill. NOK 2022 2021Leverand\u00f8rgjeld 6 253 5 5611Annen handelsgjeld1 881 1 725Sum leverand\u00f8r- og annen handelsgjeld 8 134 7 2861  Inkluderer avsatte rabatter p\u00e5 1.637 mill. kroner pr. 31. desember 2022 (1.539 mill. kroner i 2021), se note 4.Annen gjeld (kortsiktig)Bel\u00f8p i mill. NOK 2022 2021Derivater ikke renteb\u00e6rende 14 2Kortsiktig gjeld ikke renteb\u00e6rende 192 135Sum finansiell gjeld ikke renteb\u00e6rende 206 137Skyldige offentlige avgifter 1 088 954Skyldig l\u00f8nn og feriepenger 1 123 1 140Andre p\u00e5l\u00f8pte kostnader 1 309 1 113Sum annen gjeld (kortsiktig) 3 726 3 344",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-236-7": {
   "value": "P     Regnskapsprinsipper Ikke renteb\u00e6rende gjeld er klassifisert som kortsiktig n\u00e5r den er en del av normalt varekretsl\u00f8p, gjelder for handelsform\u00e5l og har forfall innen 12 m\u00e5neder. Annen gjeld er langsiktig.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-236-8": {
   "value": "P     Regnskapsprinsipper Ikke renteb\u00e6rende gjeld er klassifisert som kortsiktig n\u00e5r den er en del av normalt varekretsl\u00f8p, gjelder for handelsform\u00e5l og har forfall innen 12 m\u00e5neder. Annen gjeld er langsiktig.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-237-7": {
   "value": "E     Estimatusikkerhet Alle former for periodiseringer/avsetninger vil v\u00e6re beheftet med en viss estimatusikkerhet.  Periodiseringer/avsetninger er beregnet ut fra forutsetninger p\u00e5 avsetningstidspunktet.  Estimatusikkerhet knyttet til rabatter o.l. er omtalt i note 4.Annen gjeld (kortsiktig)Bel\u00f8p i mill. NOK 2022 2021Derivater ikke renteb\u00e6rende 14 2Kortsiktig gjeld ikke renteb\u00e6rende 192 135Sum finansiell gjeld ikke renteb\u00e6rende 206 137Skyldige offentlige avgifter 1 088 954Skyldig l\u00f8nn og feriepenger 1 123 1 140Andre p\u00e5l\u00f8pte kostnader 1 309 1 113Sum annen gjeld (kortsiktig) 3 726 3 344",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-240-2": {
   "value": "Note 28 Kapitalstyring og finansiering Kapitalstyring Konsernets kapitalstyring skal sikre konsernets finansielle handlefrihet p\u00e5 kort og lang sikt. Det er en m\u00e5lsetting \u00e5 ha en finansiell struktur som gjennom soliditet og kontantstr\u00f8m sikrer en god, langsiktig kredittverdighet samt konkurransedyktig avkastning til aksjon\u00e6rene gjennom en kombinasjon av utbytte og verdi\u00f8kning p\u00e5 aksjen.Ved allokering av kapital til oppkj\u00f8p og \u00f8vrige investeringer legges et kapital avkastningskrav til grunn, justert for prosjektspesifikke risikofaktorer. Konsernets kapitalbruk og allokering er underlagt formaliserte fullmaktstrukturer, og beslutningsprosesser i relevante fora. Ekstern oppl\u00e5ning er sentralisert p\u00e5 morselskapsniv\u00e5, og kapitalbehov i datterselskaper dekkes normalt gjennom interne l\u00e5n, samt eventuelt egenkapital. Kapitalstruktur i datterselskaper tilpasses forretningsmessige hensyn samt juridiske og skattemessige rammebetingelser. Konsernselskapenes kortsiktige likviditetsbehov styres sentralt gjennom konsernkontosystemer. Interne l\u00e5n til deleide datterselskaper gis etter s\u00e6rskilt vurdering, eller ekstern finansiering benyttes.Orkla har en kredittrating fra Scope Ratings GmbH, med langsiktig utstederrating p\u00e5 A-, med stabile utsikter, som ble etablert i januar 2022 og bekreftet i januar 2023. Tilsvarende rating er gitt for Orklas obligasjonsl\u00e5n (Senior unsecured rating). Det er m\u00e5lsatt at konsernets netto renteb\u00e6rende gjeld over tid ikke skal overstige 2,5x EBITDA. Det har ikke v\u00e6rt endringer i Orklas m\u00e5lsettinger og tiln\u00e6rming til kapitalstyring i 2022.Konsernets netto renteb\u00e6rende gjeld og egenkapital best\u00e5r av:Bel\u00f8p i mill. NOK 2022 2021Renteb\u00e6rende gjeld langsiktig (13 446) (9 215)Renteb\u00e6rende gjeld kortsiktig (3 685) (3 195)Renteb\u00e6rende fordringer langsiktig 396 395Renteb\u00e6rende fordringer kortsiktig 16 54Kontanter og kontantekvivalenter 1 502 1 127Netto renteb\u00e6rende gjeld ekskl. leieforpliktelser (15 217) (10 834)Gjeld leieforpliktelser (1 971) (1 924)Netto renteb\u00e6rende gjeld (17 188) (12 758)1Konsernets egenkapital43 156 39 351Net gearing (netto renteb\u00e6rende gjeld/egenkapital) 0,40 0,321   Konsernets egenkapital omfatter ogs\u00e5 verdien av kontantstr\u00f8msikringer f\u00f8rt som  andre poster i totalresultatet.Orklas netto renteb\u00e6rende gjeld \u00f8kte i 2022 med 4,4 mrd. kroner p\u00e5virket av kj\u00f8p av selskaper for 3,1 mrd. kroner, utover ordin\u00e6re kontantstr\u00f8mmer, skatt og utbytte. Orkla er som industrikonsern ikke underlagt noen eksternt p\u00e5lagte kapitalkrav. Datterselskapet Orkla Insurance Company DAC (Irland) er underlagt solvenskrav under gjeldende regelverk i Irland. Kravene var oppfylt i 2022.Avstemming av endring renteb\u00e6rende poster mot konsernets  kontantstr\u00f8moppstillingNetto 2022Rente- Rente- rente-  b\u00e6rende  b\u00e6rende b\u00e6rende Bel\u00f8p i mill. NOKfordringergjeldgjeldBalanse 1.1.2022 1 576 (14 334) (12 758)Balanse 31.12.2022 1 914 (19 102) (17 188)Endring netto renteb\u00e6rende gjeld (338) 4 768 4 430Herav utgj\u00f8r endring kontanter og 375 - 375kontantekvivalenterEndring netto renteb\u00e6rende gjeld ekskl. 37 4 768 4 805kontanter og kontantekvivalenterPoster uten kontanteffekt:Renteb\u00e6rende poster fra kj\u00f8pte og  - (174) (174)solgte selskaperRenteb\u00e6rende gjeld nye leieavtaler - (548) (548)Valutaeffekt renteb\u00e6rende poster 2 (422) (420)Netto kontantstr\u00f8m fra finansierings-39 3 624 3 663aktiviteter i kontantstr\u00f8moppstillingenNetto 2021Rente- Rente- rente-  b\u00e6rende  b\u00e6rende b\u00e6rende Bel\u00f8p i mill. NOKfordringergjeldgjeldBalanse 1.1.2021 3 643 (10 023) (6 380)Balanse 31.12.2021 1 576 (14 334) (12 758)Endring netto renteb\u00e6rende gjeld 2 067 4 311 6 378Herav utgj\u00f8r endring kontanter og (2 086) - (2 086)kontantekvivalenterEndring netto renteb\u00e6rende gjeld ekskl. (19) 4 311 4 292kontanter og kontantekvivalenterPoster uten kontanteffekt:Renteb\u00e6rende poster fra kj\u00f8pte og  0 (1 219) (1 219)solgte selskaperRenteb\u00e6rende gjeld nye leieavtaler - (614) (614)Valutaeffekt renteb\u00e6rende poster (4) 644 640Netto kontantstr\u00f8m fra finansierings-(23) 3 122 3 099aktiviteter i kontantstr\u00f8moppstillingenFinansiering En overordnet m\u00e5lsetting i Orklas finanspolicy er \u00e5 sikre at konsernet har finansiell handlefrihet p\u00e5 kort og lang sikt til \u00e5 oppn\u00e5 strategiske og operasjonelle m\u00e5l.Orklas styringsm\u00e5l for finansieringsaktiviteten er \u00e5 opprettholde ubenyttede langsiktige, kommiterte l\u00e5nerammer, som sammen med tilgjengelige likvide plasseringer er tilstrekkelige til \u00e5 dekke l\u00e5neforfall og kjente kapitalbehov de n\u00e6rmeste 12 m\u00e5neder, i tillegg til en strategisk reserve. Dette inneb\u00e6rer at Orklas l\u00e5neavtaler normalt blir refinansiert ett \u00e5r f\u00f8r forfall, og at kortsiktig renteb\u00e6rende gjeld til enhver tid er dekket av langsiktige, ubenyttede l\u00e5nerammer. Sertifikat- og pengemarkedet benyttes som en likviditetskilde n\u00e5r betingelsene i disse markedene er konkurransedyktige, som et alternativ til \u00e5 trekke p\u00e5 langsiktige, kommiterte l\u00e5nerammer. Pr. 31. desember 2022 var det trukket 2.421 mill. kroner p\u00e5 disse l\u00e5nerammene (538 mill. kroner pr.  31. desember 2021).Orklas viktigste finansieringskilder er bilaterale l\u00e5n fra relasjonsbanker og l\u00e5n i det norske obligasjonsmarkedet. Sentral finansavdeling vurderer til enhver tid ogs\u00e5 andre finansieringskilder. Orkla etablerte i 2021 et rammeverk for gr\u00f8nne obligasjonsl\u00e5n, og det er utstedt obligasjoner p\u00e5lydende 1.500 mill. kroner under dette rammeverket.Orkla har i 2022 innfridd l\u00e5n og kansellert l\u00e5neavtaler med l\u00e5nerammer p\u00e5 i alt 3,2 mrd. kroner. Det er etablert nye langsiktige l\u00e5n og l\u00e5nerammer for 5,1 mrd. kroner, samt tatt opp l\u00e5n i det norske obligasjonsmarkedet for 1,75 mrd. kroner ved salg fra egenbeholdning. L\u00f8petiden er forlenget med ett \u00e5r for 2,2 mrd. kroner av de bilaterale langsiktige l\u00e5nerammene.Orkla har ikke l\u00e5neavtaler med krav til finansielle n\u00f8kkeltall (financial covenants) for konsernet eller Orkla ASA. L\u00e5neavtalene inneholder enkelte begrensninger p\u00e5 salg av virksomheter samt begrensninger p\u00e5 sikkerhetsstillelse, oppl\u00e5ning p\u00e5 datterselskapsniv\u00e5, og kryssmisligholdsklausuler. Obligasjonsl\u00e5n tatt opp i det norske obligasjonsmarkedet b\u00f8rsnoteres.B     B\u00e6rekraftselement B\u00e6rekraft har blitt en naturlig del av Orklas forretningsmodell. Hensynet til ansvarlig forretningsdrift, og god styring av b\u00e6rekraftsrelatert risiko inng\u00e5r som en integrert del av konsernets investeringsvurderinger. Orklas b\u00e6rekraftsm\u00e5l samt kommersielt attraktive, b\u00e6rekraftsrelaterte forretningsmuligheter medf\u00f8rer investeringer i produktutvikling og prosessforbedringer, og i enkelte tilfeller oppkj\u00f8p av ny virksomhet. Slike b\u00e6rekraftsrelaterte investeringer vurderes etter de samme avkastningskriteriene som andre prosjekter. Det er etablert rammeverk for gr\u00f8nne obligasjonsl\u00e5n til finansiering av kvalifiserende investeringer.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-249-2": {
   "value": "<span class=\"_ _33d\"></span><span class=\"ff4 ls2 ws2\">Not<span class=\"_ _8\"></span>e 29 </span>Ren<span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>eb\u00e6rende<span class=\"_ _3\"></span> gj<span class=\"_ _3\"></span>eld 1                           Bokf\u00f8rt <span class=\"_ _8\"></span>verdi<span class=\"_ _227\"> </span>                               Virk<span class=\"_ _b\"></span>elig verdiP\u00e5lydende23Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _1fb\"> </span><span class=\"ws3\"> 2022<span class=\"_ _e2\"> </span> 2021<span class=\"_ _f2\"> </span></span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _11c\"> </span>V<span class=\"_ _8\"></span>aluta<span class=\"_ _1c8\"> </span><span class=\"wsf\">i valuta</span>Nom. r<span class=\"_ _8\"></span>enteL\u00f8petidLangsiktig renteb\u00e6rende gjeldObligasjonsl\u00e5nORK 80<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(10694680)<span class=\"_ _10b\"> </span><span class=\"ws2\">881<span class=\"_ _38\"> </span>914<span class=\"_ _f2\"> </span>885<span class=\"_ _8f\"> </span>929<span class=\"_ _323\"> </span>NOK<span class=\"_ _f5\"> </span></span>1 000<span class=\"_ _259\"> </span><span class=\"wsc\">Fast 4,35 %<span class=\"_ _1b2\"> </span><span class=\"ws2\">2013/2024</span></span>ORK 82<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(11731730)<span class=\"_ _33e\"> </span><span class=\"ws2\">-<span class=\"_ _f3\"> </span><span class=\"ls11 ws22\">724<span class=\"_ _240\"> </span></span>-<span class=\"_ _f3\"> </span><span class=\"ls11 ws22\">724<span class=\"_ _323\"> </span></span>NOK<span class=\"_ _f5\"> </span></span>1 500<span class=\"_ _1ae\"> </span><span class=\"ws2\">Nibor +0,69<span class=\"_ _8\"></span> %<span class=\"_ _152\"> </span>2015/2022</span>ORK 83<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(1177<span class=\"_ _b\"></span>4383<span class=\"_ _8\"></span>)<span class=\"_ _33f\"> </span><span class=\"ws2\">675<span class=\"_ _f2\"> </span>675<span class=\"_ _f2\"> </span>675<span class=\"_ _f3\"> </span>680<span class=\"_ _19f\"> </span>NOK<span class=\"_ _85\"> </span></span>1 000<span class=\"_ _160\"> </span><span class=\"ws2\">Nibor<span class=\"_ _b\"></span> +0,85 %<span class=\"_ _152\"> </span>2016/2023</span>ORK 84<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(1177<span class=\"_ _b\"></span>4391)<span class=\"_ _2b6\"> </span><span class=\"ws2\">939<span class=\"_ _8f\"> </span>984<span class=\"_ _8f\"> </span>934<span class=\"_ _89\"> </span>999<span class=\"_ _323\"> </span>NOK<span class=\"_ _f5\"> </span></span>1 000<span class=\"_ _93\"> </span>Fast 2,35 %<span class=\"_ _1b2\"> </span><span class=\"ws2\">2016/2026</span>ORK 87<span class=\"_ _b\"></span> (11095499)<span class=\"_ _340\"> </span><span class=\"wsc\">1 494<span class=\"_ _f5\"> </span></span>1 000<span class=\"_ _85\"> </span><span class=\"wsc\">1 467<span class=\"_ _f5\"> </span></span>1 000<span class=\"_ _323\"> </span><span class=\"ws2\">NOK<span class=\"_ _1a1\"> </span><span class=\"ws25\"> 1 <span class=\"_ _3\"></span>500 <span class=\"_ _1b8\"> </span></span> Nibor +0,62<span class=\"_ _8\"></span> % <span class=\"_ _1c3\"> </span>2021/2027</span>ORK 85<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(11013708)<span class=\"_ _dc\"> </span>1 000<span class=\"_ _f5\"> </span>1 000<span class=\"_ _f2\"> </span><span class=\"ls11 ws22\">97<span class=\"_ _3\"></span>0<span class=\"_ _8f\"> </span></span>996<span class=\"_ _19f\"> </span>NOK<span class=\"_ _227\"> </span> 1 <span class=\"_ _3\"></span>500<span class=\"_ _8\"></span> <span class=\"_ _b3\"> </span><span class=\"ws2\"> Nibor<span class=\"_ _8\"></span> +0,62 % <span class=\"_ _160\"> </span>2021/2028</span>ORK 88<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(11095507)<span class=\"_ _44\"> </span>1 329<span class=\"_ _8f\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _3\"></span>3<span class=\"_ _87\"> </span></span>1 317<span class=\"_ _89\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _3\"></span>4<span class=\"_ _323\"> </span></span>NOK<span class=\"_ _1a1\"> </span> 1 <span class=\"_ _3\"></span>500<span class=\"_ _8\"></span> <span class=\"_ _227\"> </span><span class=\"ws2\"> Fast 2,20 % <span class=\"_ _1ae\"> </span>2021/2029</span>ORK 86<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(11013716)<span class=\"_ _341\"> </span><span class=\"ls48\">444<span class=\"_ _342\"> </span></span><span class=\"ws2\">490<span class=\"_ _f3\"> </span>427<span class=\"_ _342\"> </span>492<span class=\"_ _323\"> </span>NOK<span class=\"_ _1a1\"> </span><span class=\"ws25\"> 1 <span class=\"_ _3\"></span>500 <span class=\"_ _99\"> </span></span> Fast 2,44 % <span class=\"_ _145\"> </span>2021/2031</span>\u00d8vrige obligasjonsl\u00e5n<span class=\"_ _2bd\"> </span><span class=\"ws2\">87<span class=\"_ _f8\"> </span>59<span class=\"_ _15e\"> </span>87<span class=\"_ _f8\"> </span>59</span>Sum obligasjonsl\u00e5n<span class=\"_ _343\"> </span><span class=\"wse\">6 849<span class=\"_ _67\"> </span>6 089<span class=\"_ _84\"> </span>6 762<span class=\"_ _85\"> </span><span class=\"ws29\">6 123</span></span>Herav<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ortsiktig gjeld<span class=\"_ _30a\"> </span><span class=\"ws2\">(679)<span class=\"_ _16c\"> </span>(728)<span class=\"_ _84\"> </span>(679)<span class=\"_ _1b1\"> </span>(728)</span>Bankl\u00e5n<span class=\"_ _285\"> </span><span class=\"wse\">6 949<span class=\"_ _f0\"> </span>3 739<span class=\"_ _227\"> </span>6 949<span class=\"_ _f0\"> </span>3 739</span>Andre<span class=\"_ _b\"></span> l\u00e5n<span class=\"_ _218\"> </span>29<span class=\"_ _8c\"> </span>100<span class=\"_ _f4\"> </span>29<span class=\"_ _8c\"> </span>100Gjeld leieforpliktelser<span class=\"_ _dd\"> </span><span class=\"wse\">1 529<span class=\"_ _f9\"> </span>1 516<span class=\"_ _f5\"> </span>1 529<span class=\"_ _f9\"> </span>1 516</span>Renteb\u00e6rende<span class=\"_ _b\"></span> derivater<span class=\"_ _344\"> </span><span class=\"ws2\">298<span class=\"_ _164\"> </span>15<span class=\"_ _8f\"> </span>298<span class=\"_ _164\"> </span>15</span>Sum langsiktig renteb\u00e6rende<span class=\"_ _b\"></span> gjeld<span class=\"_ _345\"> </span><span class=\"wse\">14 9<span class=\"_ _8\"></span>75<span class=\"_ _81\"> </span>10 731<span class=\"_ _ee\"> </span>14 888<span class=\"_ _b2\"> </span>10 765</span>Kortsiktig renteb\u00e6rende<span class=\"_ _8\"></span> gjeldObligasjonsl\u00e5n, <span class=\"_ _b\"></span>forfall &lt; 1 \u00e5r<span class=\"_ _94\"> </span>679<span class=\"_ _1a9\"> </span>728<span class=\"_ _f3\"> </span>679<span class=\"_ _f2\"> </span>728Bankl\u00e5n, k<span class=\"_ _b\"></span>assekreditter<span class=\"_ _1c1\"> </span>468<span class=\"_ _8b\"> </span>712<span class=\"_ _8f\"> </span>468<span class=\"_ _83\"> </span>712Sertifikater<span class=\"_ _346\"> </span><span class=\"wse\">2 500<span class=\"_ _85\"> </span>1 750<span class=\"_ _f0\"> </span>2 500<span class=\"_ _91\"> </span>1 750</span>Andre<span class=\"_ _b\"></span> l\u00e5n<span class=\"_ _2bc\"> </span>4<span class=\"_ _f6\"> </span>5<span class=\"_ _22d\"> </span>4<span class=\"_ _f6\"> </span>5Gjeld leieforpliktelser<span class=\"_ _24c\"> </span>4<span class=\"_ _3\"></span>43<span class=\"_ _342\"> </span>408<span class=\"_ _342\"> </span>443<span class=\"_ _8f\"> </span>408Renteb\u00e6rende<span class=\"_ _b\"></span> derivater<span class=\"_ _188\"> </span><span class=\"ws2\">33<span class=\"_ _242\"> </span>-<span class=\"_ _f8\"> </span>33<span class=\"_ _242\"> </span>-</span>Sum k<span class=\"_ _8\"></span>ortsiktig renteb\u00e6rende<span class=\"_ _8\"></span> gjeld<span class=\"_ _2f6\"> </span><span class=\"ws29\">4 127<span class=\"_ _f0\"> </span><span class=\"wse\">3 603<span class=\"_ _91\"> </span></span>4 127<span class=\"_ _f0\"> </span><span class=\"wse\">3 603</span></span>Renteb\u00e6rende<span class=\"_ _b\"></span> gjeld<span class=\"_ _74\"> </span>19 102<span class=\"_ _1a\"> </span><span class=\"wse\">14 334<span class=\"_ _1af\"> </span>19 015<span class=\"_ _1a\"> </span>14 368</span>1 <span class=\"_ _75\"> </span>Virk<span class=\"_ _b\"></span>elig verdi f<span class=\"_ _8\"></span>or b\u00f8rsnoterte<span class=\"_ _8\"></span> l\u00e5n er<span class=\"_ _b\"></span> beregnet ut fra<span class=\"_ _b\"></span> ligningskurser<span class=\"_ _8\"></span>, <span class=\"_ _b\"></span>og for andre<span class=\"_ _b\"></span> l\u00e5n er  bokf\u00f8rt verdi benyt<span class=\"_ _3\"></span>tet.2 <span class=\"_ _14d\"> </span>Av<span class=\"_ _8\"></span> p\u00e5lydende bel\u00f8p<span class=\"_ _8\"></span> har k<span class=\"_ _b\"></span>onsernet i enk<span class=\"_ _b\"></span>elte papirer<span class=\"_ _8\"></span> en <span class=\"_ _8\"></span>egenbeholdning som <span class=\"_ _b\"></span>er fratrukk<span class=\"_ _b\"></span>et  i bokf\u00f8rt verdi.3 <span class=\"_ _14d\"> </span>Den nominelle renten <span class=\"_ _8\"></span>gir ikk<span class=\"_ _b\"></span>e uttr<span class=\"_ _3\"></span>ykk<span class=\"_ _b\"></span> for k<span class=\"_ _b\"></span>onsernets reelle<span class=\"_ _8\"></span> rentek<span class=\"_ _8\"></span>ostnad, <span class=\"_ _b\"></span>da det <span class=\"_ _b\"></span>er inng\u00e5tt ulik<span class=\"_ _8\"></span>e rentebytteavtaler<span class=\"_ _8\"></span>. Note<span class=\"_ _b\"></span> 30 viser<span class=\"_ _8\"></span> n\u00e6rmere<span class=\"_ _8\"></span> informasjon <span class=\"_ _8\"></span>om renteniv\u00e5,<span class=\"_ _8\"></span> renterisik<span class=\"_ _b\"></span>o og valutafor<span class=\"_ _8\"></span>deling for gjeldsportef\u00f8ljen.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>L\u00e5n og <span class=\"_ _8\"></span>fordringer<span class=\"_ _8\"></span> regnskapsf<span class=\"_ _8\"></span>\u00f8res<span class=\"_ _8\"></span> til amortisert k<span class=\"_ _8\"></span>ost. <span class=\"_ _b\"></span>Verdiendringer<span class=\"_ _b\"></span> som f\u00f8lge<span class=\"_ _b\"></span> av rente-endringer i l\u00f8pet<span class=\"_ _8\"></span> av renteperioden r<span class=\"_ _8\"></span>esultatf\u00f8res<span class=\"_ _b\"></span> dermed ikke,<span class=\"_ _b\"></span> med unntak for<span class=\"_ _b\"></span> l\u00e5n som er<span class=\"_ _8\"></span> sikringsobjekt i <span class=\"_ _b\"></span>verdisikringer av r<span class=\"_ _8\"></span>enterisik<span class=\"_ _8\"></span>o, <span class=\"_ _8\"></span>se note<span class=\"_ _b\"></span> 31. Obligasjoner<span class=\"_ _b\"></span> utstedt av <span class=\"_ _8\"></span>Orkla, i <span class=\"_ _8\"></span>egen beholdning, r<span class=\"_ _8\"></span>egnskapsf\u00f8res<span class=\"_ _b\"></span> til amortisert kost<span class=\"_ _8\"></span> som reduk<span class=\"_ _b\"></span>sjon av gjelden.Forfallsfordeling renteb\u00e6r<span class=\"_ _b\"></span>ende gjeld <span class=\"_ _b\"></span>og ubeny<span class=\"_ _3\"></span>ttede l\u00e5ner<span class=\"_ _8\"></span>ammerRenteb\u00e6rende<span class=\"_ _b\"></span> gjeld<span class=\"_ _1ae\"> </span><span class=\"ws2\">             Ubeny<span class=\"_ _3\"></span>ttede l\u00e5ner<span class=\"_ _8\"></span>ammer</span>Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _293\"> </span>2022<span class=\"_ _262\"> </span>2021<span class=\"_ _187\"> </span>2022<span class=\"_ _262\"> </span>2021Forfall &lt; 1 \u00e5r<span class=\"_ _e6\"> </span>4 127<span class=\"_ _23a\"> </span><span class=\"wse\">3 701<span class=\"_ _347\"> </span></span>-<span class=\"_ _262\"> </span>691Forfall 1\u20133 <span class=\"_ _3\"></span>\u00e5r<span class=\"_ _95\"> </span><span class=\"wse\">4 382<span class=\"_ _23a\"> </span></span>3 106<span class=\"_ _240\"> </span><span class=\"ls11 wsc\">2 197<span class=\"_ _1b7\"> </span></span><span class=\"wse\">2<span class=\"_ _8\"></span> 733</span>Forfall 3\u20135 \u00e5r<span class=\"_ _8b\"> </span>4 538<span class=\"_ _161\"> </span>2 790<span class=\"_ _293\"> </span>4 871<span class=\"_ _161\"> </span>3 796Forfall &gt; 5 \u00e5r<span class=\"_ _11d\"> </span><span class=\"wse\">6 055<span class=\"_ _a5\"> </span>4 737<span class=\"_ _347\"> </span></span>-<span class=\"_ _f5\"> </span>-19 102<span class=\"_ _77\"> </span><span class=\"wse\">14 334<span class=\"_ _29e\"> </span>7<span class=\"_ _8\"></span> 068<span class=\"_ _1b7\"> </span>7<span class=\"_ _b\"></span> 220</span>Konsernets<span class=\"_ _b\"></span> ubeny<span class=\"_ _3\"></span>ttede l\u00e5ner<span class=\"_ _8\"></span>ammer<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> fler<span class=\"_ _3\"></span>v<span class=\"_ _8\"></span>alutal\u00e5neavtaler med <span class=\"_ _8\"></span>fly<span class=\"_ _3\"></span>tende<span class=\"_ _b\"></span> rente<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>flek<span class=\"_ _8\"></span>sible<span class=\"_ _8\"></span> trekkbel\u00f8p/-perioder<span class=\"_ _f\"></span>. Rammebel\u00f8p er<span class=\"_ _8\"></span> denominert <span class=\"_ _3\"></span>i NOK, EUR, SEK<span class=\"_ _b\"></span> og DKK.Gjennomsnittlig gjenv\u00e6r<span class=\"_ _b\"></span>ende l\u00f8petid for<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> gjeld (<span class=\"_ _b\"></span>ekskl.<span class=\"_ _b\"></span> leasing gjeld) og ubenyttede l\u00e5nerammer<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember<span class=\"_ _b\"></span> 2022 v<span class=\"_ _b\"></span>ar 3,6 \u00e5r<span class=\"_ _f\"></span>, mot<span class=\"_ _8\"></span> 3,5 \u00e5r<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember 2021.I tillegg har<span class=\"_ _b\"></span> konsernet<span class=\"_ _b\"></span> konsernk<span class=\"_ _b\"></span>ontosystemer <span class=\"_ _b\"></span>og kontoer<span class=\"_ _b\"></span> med kortsiktige<span class=\"_ _b\"></span> kredittrammer<span class=\"_ _f\"></span>. Kredittrammene<span class=\"_ _b\"></span> kommer<span class=\"_ _b\"></span> i tillegg <span class=\"_ _8\"></span>til ubenyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> k<span class=\"_ _b\"></span>ommiter<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> l\u00e5nerammer<span class=\"_ _f\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToBanksExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-249-3": {
   "value": "<span class=\"_ _33d\"></span><span class=\"ff4 ls2 ws2\">Not<span class=\"_ _8\"></span>e 29 </span>Ren<span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>eb\u00e6rende<span class=\"_ _3\"></span> gj<span class=\"_ _3\"></span>eld 1                           Bokf\u00f8rt <span class=\"_ _8\"></span>verdi<span class=\"_ _227\"> </span>                               Virk<span class=\"_ _b\"></span>elig verdiP\u00e5lydende23Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _1fb\"> </span><span class=\"ws3\"> 2022<span class=\"_ _e2\"> </span> 2021<span class=\"_ _f2\"> </span></span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _11c\"> </span>V<span class=\"_ _8\"></span>aluta<span class=\"_ _1c8\"> </span><span class=\"wsf\">i valuta</span>Nom. r<span class=\"_ _8\"></span>enteL\u00f8petidLangsiktig renteb\u00e6rende gjeldObligasjonsl\u00e5nORK 80<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(10694680)<span class=\"_ _10b\"> </span><span class=\"ws2\">881<span class=\"_ _38\"> </span>914<span class=\"_ _f2\"> </span>885<span class=\"_ _8f\"> </span>929<span class=\"_ _323\"> </span>NOK<span class=\"_ _f5\"> </span></span>1 000<span class=\"_ _259\"> </span><span class=\"wsc\">Fast 4,35 %<span class=\"_ _1b2\"> </span><span class=\"ws2\">2013/2024</span></span>ORK 82<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(11731730)<span class=\"_ _33e\"> </span><span class=\"ws2\">-<span class=\"_ _f3\"> </span><span class=\"ls11 ws22\">724<span class=\"_ _240\"> </span></span>-<span class=\"_ _f3\"> </span><span class=\"ls11 ws22\">724<span class=\"_ _323\"> </span></span>NOK<span class=\"_ _f5\"> </span></span>1 500<span class=\"_ _1ae\"> </span><span class=\"ws2\">Nibor +0,69<span class=\"_ _8\"></span> %<span class=\"_ _152\"> </span>2015/2022</span>ORK 83<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(1177<span class=\"_ _b\"></span>4383<span class=\"_ _8\"></span>)<span class=\"_ _33f\"> </span><span class=\"ws2\">675<span class=\"_ _f2\"> </span>675<span class=\"_ _f2\"> </span>675<span class=\"_ _f3\"> </span>680<span class=\"_ _19f\"> </span>NOK<span class=\"_ _85\"> </span></span>1 000<span class=\"_ _160\"> </span><span class=\"ws2\">Nibor<span class=\"_ _b\"></span> +0,85 %<span class=\"_ _152\"> </span>2016/2023</span>ORK 84<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(1177<span class=\"_ _b\"></span>4391)<span class=\"_ _2b6\"> </span><span class=\"ws2\">939<span class=\"_ _8f\"> </span>984<span class=\"_ _8f\"> </span>934<span class=\"_ _89\"> </span>999<span class=\"_ _323\"> </span>NOK<span class=\"_ _f5\"> </span></span>1 000<span class=\"_ _93\"> </span>Fast 2,35 %<span class=\"_ _1b2\"> </span><span class=\"ws2\">2016/2026</span>ORK 87<span class=\"_ _b\"></span> (11095499)<span class=\"_ _340\"> </span><span class=\"wsc\">1 494<span class=\"_ _f5\"> </span></span>1 000<span class=\"_ _85\"> </span><span class=\"wsc\">1 467<span class=\"_ _f5\"> </span></span>1 000<span class=\"_ _323\"> </span><span class=\"ws2\">NOK<span class=\"_ _1a1\"> </span><span class=\"ws25\"> 1 <span class=\"_ _3\"></span>500 <span class=\"_ _1b8\"> </span></span> Nibor +0,62<span class=\"_ _8\"></span> % <span class=\"_ _1c3\"> </span>2021/2027</span>ORK 85<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(11013708)<span class=\"_ _dc\"> </span>1 000<span class=\"_ _f5\"> </span>1 000<span class=\"_ _f2\"> </span><span class=\"ls11 ws22\">97<span class=\"_ _3\"></span>0<span class=\"_ _8f\"> </span></span>996<span class=\"_ _19f\"> </span>NOK<span class=\"_ _227\"> </span> 1 <span class=\"_ _3\"></span>500<span class=\"_ _8\"></span> <span class=\"_ _b3\"> </span><span class=\"ws2\"> Nibor<span class=\"_ _8\"></span> +0,62 % <span class=\"_ _160\"> </span>2021/2028</span>ORK 88<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(11095507)<span class=\"_ _44\"> </span>1 329<span class=\"_ _8f\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _3\"></span>3<span class=\"_ _87\"> </span></span>1 317<span class=\"_ _89\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _3\"></span>4<span class=\"_ _323\"> </span></span>NOK<span class=\"_ _1a1\"> </span> 1 <span class=\"_ _3\"></span>500<span class=\"_ _8\"></span> <span class=\"_ _227\"> </span><span class=\"ws2\"> Fast 2,20 % <span class=\"_ _1ae\"> </span>2021/2029</span>ORK 86<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(11013716)<span class=\"_ _341\"> </span><span class=\"ls48\">444<span class=\"_ _342\"> </span></span><span class=\"ws2\">490<span class=\"_ _f3\"> </span>427<span class=\"_ _342\"> </span>492<span class=\"_ _323\"> </span>NOK<span class=\"_ _1a1\"> </span><span class=\"ws25\"> 1 <span class=\"_ _3\"></span>500 <span class=\"_ _99\"> </span></span> Fast 2,44 % <span class=\"_ _145\"> </span>2021/2031</span>\u00d8vrige obligasjonsl\u00e5n<span class=\"_ _2bd\"> </span><span class=\"ws2\">87<span class=\"_ _f8\"> </span>59<span class=\"_ _15e\"> </span>87<span class=\"_ _f8\"> </span>59</span>Sum obligasjonsl\u00e5n<span class=\"_ _343\"> </span><span class=\"wse\">6 849<span class=\"_ _67\"> </span>6 089<span class=\"_ _84\"> </span>6 762<span class=\"_ _85\"> </span><span class=\"ws29\">6 123</span></span>Herav<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ortsiktig gjeld<span class=\"_ _30a\"> </span><span class=\"ws2\">(679)<span class=\"_ _16c\"> </span>(728)<span class=\"_ _84\"> </span>(679)<span class=\"_ _1b1\"> </span>(728)</span>Bankl\u00e5n<span class=\"_ _285\"> </span><span class=\"wse\">6 949<span class=\"_ _f0\"> </span>3 739<span class=\"_ _227\"> </span>6 949<span class=\"_ _f0\"> </span>3 739</span>Andre<span class=\"_ _b\"></span> l\u00e5n<span class=\"_ _218\"> </span>29<span class=\"_ _8c\"> </span>100<span class=\"_ _f4\"> </span>29<span class=\"_ _8c\"> </span>100Gjeld leieforpliktelser<span class=\"_ _dd\"> </span><span class=\"wse\">1 529<span class=\"_ _f9\"> </span>1 516<span class=\"_ _f5\"> </span>1 529<span class=\"_ _f9\"> </span>1 516</span>Renteb\u00e6rende<span class=\"_ _b\"></span> derivater<span class=\"_ _344\"> </span><span class=\"ws2\">298<span class=\"_ _164\"> </span>15<span class=\"_ _8f\"> </span>298<span class=\"_ _164\"> </span>15</span>Sum langsiktig renteb\u00e6rende<span class=\"_ _b\"></span> gjeld<span class=\"_ _345\"> </span><span class=\"wse\">14 9<span class=\"_ _8\"></span>75<span class=\"_ _81\"> </span>10 731<span class=\"_ _ee\"> </span>14 888<span class=\"_ _b2\"> </span>10 765</span>Kortsiktig renteb\u00e6rende<span class=\"_ _8\"></span> gjeldObligasjonsl\u00e5n, <span class=\"_ _b\"></span>forfall &lt; 1 \u00e5r<span class=\"_ _94\"> </span>679<span class=\"_ _1a9\"> </span>728<span class=\"_ _f3\"> </span>679<span class=\"_ _f2\"> </span>728Bankl\u00e5n, k<span class=\"_ _b\"></span>assekreditter<span class=\"_ _1c1\"> </span>468<span class=\"_ _8b\"> </span>712<span class=\"_ _8f\"> </span>468<span class=\"_ _83\"> </span>712Sertifikater<span class=\"_ _346\"> </span><span class=\"wse\">2 500<span class=\"_ _85\"> </span>1 750<span class=\"_ _f0\"> </span>2 500<span class=\"_ _91\"> </span>1 750</span>Andre<span class=\"_ _b\"></span> l\u00e5n<span class=\"_ _2bc\"> </span>4<span class=\"_ _f6\"> </span>5<span class=\"_ _22d\"> </span>4<span class=\"_ _f6\"> </span>5Gjeld leieforpliktelser<span class=\"_ _24c\"> </span>4<span class=\"_ _3\"></span>43<span class=\"_ _342\"> </span>408<span class=\"_ _342\"> </span>443<span class=\"_ _8f\"> </span>408Renteb\u00e6rende<span class=\"_ _b\"></span> derivater<span class=\"_ _188\"> </span><span class=\"ws2\">33<span class=\"_ _242\"> </span>-<span class=\"_ _f8\"> </span>33<span class=\"_ _242\"> </span>-</span>Sum k<span class=\"_ _8\"></span>ortsiktig renteb\u00e6rende<span class=\"_ _8\"></span> gjeld<span class=\"_ _2f6\"> </span><span class=\"ws29\">4 127<span class=\"_ _f0\"> </span><span class=\"wse\">3 603<span class=\"_ _91\"> </span></span>4 127<span class=\"_ _f0\"> </span><span class=\"wse\">3 603</span></span>Renteb\u00e6rende<span class=\"_ _b\"></span> gjeld<span class=\"_ _74\"> </span>19 102<span class=\"_ _1a\"> </span><span class=\"wse\">14 334<span class=\"_ _1af\"> </span>19 015<span class=\"_ _1a\"> </span>14 368</span>1 <span class=\"_ _75\"> </span>Virk<span class=\"_ _b\"></span>elig verdi f<span class=\"_ _8\"></span>or b\u00f8rsnoterte<span class=\"_ _8\"></span> l\u00e5n er<span class=\"_ _b\"></span> beregnet ut fra<span class=\"_ _b\"></span> ligningskurser<span class=\"_ _8\"></span>, <span class=\"_ _b\"></span>og for andre<span class=\"_ _b\"></span> l\u00e5n er  bokf\u00f8rt verdi benyt<span class=\"_ _3\"></span>tet.2 <span class=\"_ _14d\"> </span>Av<span class=\"_ _8\"></span> p\u00e5lydende bel\u00f8p<span class=\"_ _8\"></span> har k<span class=\"_ _b\"></span>onsernet i enk<span class=\"_ _b\"></span>elte papirer<span class=\"_ _8\"></span> en <span class=\"_ _8\"></span>egenbeholdning som <span class=\"_ _b\"></span>er fratrukk<span class=\"_ _b\"></span>et  i bokf\u00f8rt verdi.3 <span class=\"_ _14d\"> </span>Den nominelle renten <span class=\"_ _8\"></span>gir ikk<span class=\"_ _b\"></span>e uttr<span class=\"_ _3\"></span>ykk<span class=\"_ _b\"></span> for k<span class=\"_ _b\"></span>onsernets reelle<span class=\"_ _8\"></span> rentek<span class=\"_ _8\"></span>ostnad, <span class=\"_ _b\"></span>da det <span class=\"_ _b\"></span>er inng\u00e5tt ulik<span class=\"_ _8\"></span>e rentebytteavtaler<span class=\"_ _8\"></span>. Note<span class=\"_ _b\"></span> 30 viser<span class=\"_ _8\"></span> n\u00e6rmere<span class=\"_ _8\"></span> informasjon <span class=\"_ _8\"></span>om renteniv\u00e5,<span class=\"_ _8\"></span> renterisik<span class=\"_ _b\"></span>o og valutafor<span class=\"_ _8\"></span>deling for gjeldsportef\u00f8ljen.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>L\u00e5n og <span class=\"_ _8\"></span>fordringer<span class=\"_ _8\"></span> regnskapsf<span class=\"_ _8\"></span>\u00f8res<span class=\"_ _8\"></span> til amortisert k<span class=\"_ _8\"></span>ost. <span class=\"_ _b\"></span>Verdiendringer<span class=\"_ _b\"></span> som f\u00f8lge<span class=\"_ _b\"></span> av rente-endringer i l\u00f8pet<span class=\"_ _8\"></span> av renteperioden r<span class=\"_ _8\"></span>esultatf\u00f8res<span class=\"_ _b\"></span> dermed ikke,<span class=\"_ _b\"></span> med unntak for<span class=\"_ _b\"></span> l\u00e5n som er<span class=\"_ _8\"></span> sikringsobjekt i <span class=\"_ _b\"></span>verdisikringer av r<span class=\"_ _8\"></span>enterisik<span class=\"_ _8\"></span>o, <span class=\"_ _8\"></span>se note<span class=\"_ _b\"></span> 31. Obligasjoner<span class=\"_ _b\"></span> utstedt av <span class=\"_ _8\"></span>Orkla, i <span class=\"_ _8\"></span>egen beholdning, r<span class=\"_ _8\"></span>egnskapsf\u00f8res<span class=\"_ _b\"></span> til amortisert kost<span class=\"_ _8\"></span> som reduk<span class=\"_ _b\"></span>sjon av gjelden.Forfallsfordeling renteb\u00e6r<span class=\"_ _b\"></span>ende gjeld <span class=\"_ _b\"></span>og ubeny<span class=\"_ _3\"></span>ttede l\u00e5ner<span class=\"_ _8\"></span>ammerRenteb\u00e6rende<span class=\"_ _b\"></span> gjeld<span class=\"_ _1ae\"> </span><span class=\"ws2\">             Ubeny<span class=\"_ _3\"></span>ttede l\u00e5ner<span class=\"_ _8\"></span>ammer</span>Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _293\"> </span>2022<span class=\"_ _262\"> </span>2021<span class=\"_ _187\"> </span>2022<span class=\"_ _262\"> </span>2021Forfall &lt; 1 \u00e5r<span class=\"_ _e6\"> </span>4 127<span class=\"_ _23a\"> </span><span class=\"wse\">3 701<span class=\"_ _347\"> </span></span>-<span class=\"_ _262\"> </span>691Forfall 1\u20133 <span class=\"_ _3\"></span>\u00e5r<span class=\"_ _95\"> </span><span class=\"wse\">4 382<span class=\"_ _23a\"> </span></span>3 106<span class=\"_ _240\"> </span><span class=\"ls11 wsc\">2 197<span class=\"_ _1b7\"> </span></span><span class=\"wse\">2<span class=\"_ _8\"></span> 733</span>Forfall 3\u20135 \u00e5r<span class=\"_ _8b\"> </span>4 538<span class=\"_ _161\"> </span>2 790<span class=\"_ _293\"> </span>4 871<span class=\"_ _161\"> </span>3 796Forfall &gt; 5 \u00e5r<span class=\"_ _11d\"> </span><span class=\"wse\">6 055<span class=\"_ _a5\"> </span>4 737<span class=\"_ _347\"> </span></span>-<span class=\"_ _f5\"> </span>-19 102<span class=\"_ _77\"> </span><span class=\"wse\">14 334<span class=\"_ _29e\"> </span>7<span class=\"_ _8\"></span> 068<span class=\"_ _1b7\"> </span>7<span class=\"_ _b\"></span> 220</span>Konsernets<span class=\"_ _b\"></span> ubeny<span class=\"_ _3\"></span>ttede l\u00e5ner<span class=\"_ _8\"></span>ammer<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> fler<span class=\"_ _3\"></span>v<span class=\"_ _8\"></span>alutal\u00e5neavtaler med <span class=\"_ _8\"></span>fly<span class=\"_ _3\"></span>tende<span class=\"_ _b\"></span> rente<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>flek<span class=\"_ _8\"></span>sible<span class=\"_ _8\"></span> trekkbel\u00f8p/-perioder<span class=\"_ _f\"></span>. Rammebel\u00f8p er<span class=\"_ _8\"></span> denominert <span class=\"_ _3\"></span>i NOK, EUR, SEK<span class=\"_ _b\"></span> og DKK.Gjennomsnittlig gjenv\u00e6r<span class=\"_ _b\"></span>ende l\u00f8petid for<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> gjeld (<span class=\"_ _b\"></span>ekskl.<span class=\"_ _b\"></span> leasing gjeld) og ubenyttede l\u00e5nerammer<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember<span class=\"_ _b\"></span> 2022 v<span class=\"_ _b\"></span>ar 3,6 \u00e5r<span class=\"_ _f\"></span>, mot<span class=\"_ _8\"></span> 3,5 \u00e5r<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember 2021.I tillegg har<span class=\"_ _b\"></span> konsernet<span class=\"_ _b\"></span> konsernk<span class=\"_ _b\"></span>ontosystemer <span class=\"_ _b\"></span>og kontoer<span class=\"_ _b\"></span> med kortsiktige<span class=\"_ _b\"></span> kredittrammer<span class=\"_ _f\"></span>. Kredittrammene<span class=\"_ _b\"></span> kommer<span class=\"_ _b\"></span> i tillegg <span class=\"_ _8\"></span>til ubenyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> k<span class=\"_ _b\"></span>ommiter<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> l\u00e5nerammer<span class=\"_ _f\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-249-4": {
   "value": "<span class=\"_ _33d\"></span><span class=\"ff4 ls2 ws2\">Not<span class=\"_ _8\"></span>e 29 </span>Ren<span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>eb\u00e6rende<span class=\"_ _3\"></span> gj<span class=\"_ _3\"></span>eld 1                           Bokf\u00f8rt <span class=\"_ _8\"></span>verdi<span class=\"_ _227\"> </span>                               Virk<span class=\"_ _b\"></span>elig verdiP\u00e5lydende23Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _1fb\"> </span><span class=\"ws3\"> 2022<span class=\"_ _e2\"> </span> 2021<span class=\"_ _f2\"> </span></span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _11c\"> </span>V<span class=\"_ _8\"></span>aluta<span class=\"_ _1c8\"> </span><span class=\"wsf\">i valuta</span>Nom. r<span class=\"_ _8\"></span>enteL\u00f8petidLangsiktig renteb\u00e6rende gjeldObligasjonsl\u00e5nORK 80<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(10694680)<span class=\"_ _10b\"> </span><span class=\"ws2\">881<span class=\"_ _38\"> </span>914<span class=\"_ _f2\"> </span>885<span class=\"_ _8f\"> </span>929<span class=\"_ _323\"> </span>NOK<span class=\"_ _f5\"> </span></span>1 000<span class=\"_ _259\"> </span><span class=\"wsc\">Fast 4,35 %<span class=\"_ _1b2\"> </span><span class=\"ws2\">2013/2024</span></span>ORK 82<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(11731730)<span class=\"_ _33e\"> </span><span class=\"ws2\">-<span class=\"_ _f3\"> </span><span class=\"ls11 ws22\">724<span class=\"_ _240\"> </span></span>-<span class=\"_ _f3\"> </span><span class=\"ls11 ws22\">724<span class=\"_ _323\"> </span></span>NOK<span class=\"_ _f5\"> </span></span>1 500<span class=\"_ _1ae\"> </span><span class=\"ws2\">Nibor +0,69<span class=\"_ _8\"></span> %<span class=\"_ _152\"> </span>2015/2022</span>ORK 83<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(1177<span class=\"_ _b\"></span>4383<span class=\"_ _8\"></span>)<span class=\"_ _33f\"> </span><span class=\"ws2\">675<span class=\"_ _f2\"> </span>675<span class=\"_ _f2\"> </span>675<span class=\"_ _f3\"> </span>680<span class=\"_ _19f\"> </span>NOK<span class=\"_ _85\"> </span></span>1 000<span class=\"_ _160\"> </span><span class=\"ws2\">Nibor<span class=\"_ _b\"></span> +0,85 %<span class=\"_ _152\"> </span>2016/2023</span>ORK 84<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(1177<span class=\"_ _b\"></span>4391)<span class=\"_ _2b6\"> </span><span class=\"ws2\">939<span class=\"_ _8f\"> </span>984<span class=\"_ _8f\"> </span>934<span class=\"_ _89\"> </span>999<span class=\"_ _323\"> </span>NOK<span class=\"_ _f5\"> </span></span>1 000<span class=\"_ _93\"> </span>Fast 2,35 %<span class=\"_ _1b2\"> </span><span class=\"ws2\">2016/2026</span>ORK 87<span class=\"_ _b\"></span> (11095499)<span class=\"_ _340\"> </span><span class=\"wsc\">1 494<span class=\"_ _f5\"> </span></span>1 000<span class=\"_ _85\"> </span><span class=\"wsc\">1 467<span class=\"_ _f5\"> </span></span>1 000<span class=\"_ _323\"> </span><span class=\"ws2\">NOK<span class=\"_ _1a1\"> </span><span class=\"ws25\"> 1 <span class=\"_ _3\"></span>500 <span class=\"_ _1b8\"> </span></span> Nibor +0,62<span class=\"_ _8\"></span> % <span class=\"_ _1c3\"> </span>2021/2027</span>ORK 85<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(11013708)<span class=\"_ _dc\"> </span>1 000<span class=\"_ _f5\"> </span>1 000<span class=\"_ _f2\"> </span><span class=\"ls11 ws22\">97<span class=\"_ _3\"></span>0<span class=\"_ _8f\"> </span></span>996<span class=\"_ _19f\"> </span>NOK<span class=\"_ _227\"> </span> 1 <span class=\"_ _3\"></span>500<span class=\"_ _8\"></span> <span class=\"_ _b3\"> </span><span class=\"ws2\"> Nibor<span class=\"_ _8\"></span> +0,62 % <span class=\"_ _160\"> </span>2021/2028</span>ORK 88<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(11095507)<span class=\"_ _44\"> </span>1 329<span class=\"_ _8f\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _3\"></span>3<span class=\"_ _87\"> </span></span>1 317<span class=\"_ _89\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _3\"></span>4<span class=\"_ _323\"> </span></span>NOK<span class=\"_ _1a1\"> </span> 1 <span class=\"_ _3\"></span>500<span class=\"_ _8\"></span> <span class=\"_ _227\"> </span><span class=\"ws2\"> Fast 2,20 % <span class=\"_ _1ae\"> </span>2021/2029</span>ORK 86<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(11013716)<span class=\"_ _341\"> </span><span class=\"ls48\">444<span class=\"_ _342\"> </span></span><span class=\"ws2\">490<span class=\"_ _f3\"> </span>427<span class=\"_ _342\"> </span>492<span class=\"_ _323\"> </span>NOK<span class=\"_ _1a1\"> </span><span class=\"ws25\"> 1 <span class=\"_ _3\"></span>500 <span class=\"_ _99\"> </span></span> Fast 2,44 % <span class=\"_ _145\"> </span>2021/2031</span>\u00d8vrige obligasjonsl\u00e5n<span class=\"_ _2bd\"> </span><span class=\"ws2\">87<span class=\"_ _f8\"> </span>59<span class=\"_ _15e\"> </span>87<span class=\"_ _f8\"> </span>59</span>Sum obligasjonsl\u00e5n<span class=\"_ _343\"> </span><span class=\"wse\">6 849<span class=\"_ _67\"> </span>6 089<span class=\"_ _84\"> </span>6 762<span class=\"_ _85\"> </span><span class=\"ws29\">6 123</span></span>Herav<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ortsiktig gjeld<span class=\"_ _30a\"> </span><span class=\"ws2\">(679)<span class=\"_ _16c\"> </span>(728)<span class=\"_ _84\"> </span>(679)<span class=\"_ _1b1\"> </span>(728)</span>Bankl\u00e5n<span class=\"_ _285\"> </span><span class=\"wse\">6 949<span class=\"_ _f0\"> </span>3 739<span class=\"_ _227\"> </span>6 949<span class=\"_ _f0\"> </span>3 739</span>Andre<span class=\"_ _b\"></span> l\u00e5n<span class=\"_ _218\"> </span>29<span class=\"_ _8c\"> </span>100<span class=\"_ _f4\"> </span>29<span class=\"_ _8c\"> </span>100Gjeld leieforpliktelser<span class=\"_ _dd\"> </span><span class=\"wse\">1 529<span class=\"_ _f9\"> </span>1 516<span class=\"_ _f5\"> </span>1 529<span class=\"_ _f9\"> </span>1 516</span>Renteb\u00e6rende<span class=\"_ _b\"></span> derivater<span class=\"_ _344\"> </span><span class=\"ws2\">298<span class=\"_ _164\"> </span>15<span class=\"_ _8f\"> </span>298<span class=\"_ _164\"> </span>15</span>Sum langsiktig renteb\u00e6rende<span class=\"_ _b\"></span> gjeld<span class=\"_ _345\"> </span><span class=\"wse\">14 9<span class=\"_ _8\"></span>75<span class=\"_ _81\"> </span>10 731<span class=\"_ _ee\"> </span>14 888<span class=\"_ _b2\"> </span>10 765</span>Kortsiktig renteb\u00e6rende<span class=\"_ _8\"></span> gjeldObligasjonsl\u00e5n, <span class=\"_ _b\"></span>forfall &lt; 1 \u00e5r<span class=\"_ _94\"> </span>679<span class=\"_ _1a9\"> </span>728<span class=\"_ _f3\"> </span>679<span class=\"_ _f2\"> </span>728Bankl\u00e5n, k<span class=\"_ _b\"></span>assekreditter<span class=\"_ _1c1\"> </span>468<span class=\"_ _8b\"> </span>712<span class=\"_ _8f\"> </span>468<span class=\"_ _83\"> </span>712Sertifikater<span class=\"_ _346\"> </span><span class=\"wse\">2 500<span class=\"_ _85\"> </span>1 750<span class=\"_ _f0\"> </span>2 500<span class=\"_ _91\"> </span>1 750</span>Andre<span class=\"_ _b\"></span> l\u00e5n<span class=\"_ _2bc\"> </span>4<span class=\"_ _f6\"> </span>5<span class=\"_ _22d\"> </span>4<span class=\"_ _f6\"> </span>5Gjeld leieforpliktelser<span class=\"_ _24c\"> </span>4<span class=\"_ _3\"></span>43<span class=\"_ _342\"> </span>408<span class=\"_ _342\"> </span>443<span class=\"_ _8f\"> </span>408Renteb\u00e6rende<span class=\"_ _b\"></span> derivater<span class=\"_ _188\"> </span><span class=\"ws2\">33<span class=\"_ _242\"> </span>-<span class=\"_ _f8\"> </span>33<span class=\"_ _242\"> </span>-</span>Sum k<span class=\"_ _8\"></span>ortsiktig renteb\u00e6rende<span class=\"_ _8\"></span> gjeld<span class=\"_ _2f6\"> </span><span class=\"ws29\">4 127<span class=\"_ _f0\"> </span><span class=\"wse\">3 603<span class=\"_ _91\"> </span></span>4 127<span class=\"_ _f0\"> </span><span class=\"wse\">3 603</span></span>Renteb\u00e6rende<span class=\"_ _b\"></span> gjeld<span class=\"_ _74\"> </span>19 102<span class=\"_ _1a\"> </span><span class=\"wse\">14 334<span class=\"_ _1af\"> </span>19 015<span class=\"_ _1a\"> </span>14 368</span>1 <span class=\"_ _75\"> </span>Virk<span class=\"_ _b\"></span>elig verdi f<span class=\"_ _8\"></span>or b\u00f8rsnoterte<span class=\"_ _8\"></span> l\u00e5n er<span class=\"_ _b\"></span> beregnet ut fra<span class=\"_ _b\"></span> ligningskurser<span class=\"_ _8\"></span>, <span class=\"_ _b\"></span>og for andre<span class=\"_ _b\"></span> l\u00e5n er  bokf\u00f8rt verdi benyt<span class=\"_ _3\"></span>tet.2 <span class=\"_ _14d\"> </span>Av<span class=\"_ _8\"></span> p\u00e5lydende bel\u00f8p<span class=\"_ _8\"></span> har k<span class=\"_ _b\"></span>onsernet i enk<span class=\"_ _b\"></span>elte papirer<span class=\"_ _8\"></span> en <span class=\"_ _8\"></span>egenbeholdning som <span class=\"_ _b\"></span>er fratrukk<span class=\"_ _b\"></span>et  i bokf\u00f8rt verdi.3 <span class=\"_ _14d\"> </span>Den nominelle renten <span class=\"_ _8\"></span>gir ikk<span class=\"_ _b\"></span>e uttr<span class=\"_ _3\"></span>ykk<span class=\"_ _b\"></span> for k<span class=\"_ _b\"></span>onsernets reelle<span class=\"_ _8\"></span> rentek<span class=\"_ _8\"></span>ostnad, <span class=\"_ _b\"></span>da det <span class=\"_ _b\"></span>er inng\u00e5tt ulik<span class=\"_ _8\"></span>e rentebytteavtaler<span class=\"_ _8\"></span>. Note<span class=\"_ _b\"></span> 30 viser<span class=\"_ _8\"></span> n\u00e6rmere<span class=\"_ _8\"></span> informasjon <span class=\"_ _8\"></span>om renteniv\u00e5,<span class=\"_ _8\"></span> renterisik<span class=\"_ _b\"></span>o og valutafor<span class=\"_ _8\"></span>deling for gjeldsportef\u00f8ljen.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>L\u00e5n og <span class=\"_ _8\"></span>fordringer<span class=\"_ _8\"></span> regnskapsf<span class=\"_ _8\"></span>\u00f8res<span class=\"_ _8\"></span> til amortisert k<span class=\"_ _8\"></span>ost. <span class=\"_ _b\"></span>Verdiendringer<span class=\"_ _b\"></span> som f\u00f8lge<span class=\"_ _b\"></span> av rente-endringer i l\u00f8pet<span class=\"_ _8\"></span> av renteperioden r<span class=\"_ _8\"></span>esultatf\u00f8res<span class=\"_ _b\"></span> dermed ikke,<span class=\"_ _b\"></span> med unntak for<span class=\"_ _b\"></span> l\u00e5n som er<span class=\"_ _8\"></span> sikringsobjekt i <span class=\"_ _b\"></span>verdisikringer av r<span class=\"_ _8\"></span>enterisik<span class=\"_ _8\"></span>o, <span class=\"_ _8\"></span>se note<span class=\"_ _b\"></span> 31. Obligasjoner<span class=\"_ _b\"></span> utstedt av <span class=\"_ _8\"></span>Orkla, i <span class=\"_ _8\"></span>egen beholdning, r<span class=\"_ _8\"></span>egnskapsf\u00f8res<span class=\"_ _b\"></span> til amortisert kost<span class=\"_ _8\"></span> som reduk<span class=\"_ _b\"></span>sjon av gjelden.Forfallsfordeling renteb\u00e6r<span class=\"_ _b\"></span>ende gjeld <span class=\"_ _b\"></span>og ubeny<span class=\"_ _3\"></span>ttede l\u00e5ner<span class=\"_ _8\"></span>ammerRenteb\u00e6rende<span class=\"_ _b\"></span> gjeld<span class=\"_ _1ae\"> </span><span class=\"ws2\">             Ubeny<span class=\"_ _3\"></span>ttede l\u00e5ner<span class=\"_ _8\"></span>ammer</span>Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _293\"> </span>2022<span class=\"_ _262\"> </span>2021<span class=\"_ _187\"> </span>2022<span class=\"_ _262\"> </span>2021Forfall &lt; 1 \u00e5r<span class=\"_ _e6\"> </span>4 127<span class=\"_ _23a\"> </span><span class=\"wse\">3 701<span class=\"_ _347\"> </span></span>-<span class=\"_ _262\"> </span>691Forfall 1\u20133 <span class=\"_ _3\"></span>\u00e5r<span class=\"_ _95\"> </span><span class=\"wse\">4 382<span class=\"_ _23a\"> </span></span>3 106<span class=\"_ _240\"> </span><span class=\"ls11 wsc\">2 197<span class=\"_ _1b7\"> </span></span><span class=\"wse\">2<span class=\"_ _8\"></span> 733</span>Forfall 3\u20135 \u00e5r<span class=\"_ _8b\"> </span>4 538<span class=\"_ _161\"> </span>2 790<span class=\"_ _293\"> </span>4 871<span class=\"_ _161\"> </span>3 796Forfall &gt; 5 \u00e5r<span class=\"_ _11d\"> </span><span class=\"wse\">6 055<span class=\"_ _a5\"> </span>4 737<span class=\"_ _347\"> </span></span>-<span class=\"_ _f5\"> </span>-19 102<span class=\"_ _77\"> </span><span class=\"wse\">14 334<span class=\"_ _29e\"> </span>7<span class=\"_ _8\"></span> 068<span class=\"_ _1b7\"> </span>7<span class=\"_ _b\"></span> 220</span>Konsernets<span class=\"_ _b\"></span> ubeny<span class=\"_ _3\"></span>ttede l\u00e5ner<span class=\"_ _8\"></span>ammer<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> fler<span class=\"_ _3\"></span>v<span class=\"_ _8\"></span>alutal\u00e5neavtaler med <span class=\"_ _8\"></span>fly<span class=\"_ _3\"></span>tende<span class=\"_ _b\"></span> rente<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>flek<span class=\"_ _8\"></span>sible<span class=\"_ _8\"></span> trekkbel\u00f8p/-perioder<span class=\"_ _f\"></span>. Rammebel\u00f8p er<span class=\"_ _8\"></span> denominert <span class=\"_ _3\"></span>i NOK, EUR, SEK<span class=\"_ _b\"></span> og DKK.Gjennomsnittlig gjenv\u00e6r<span class=\"_ _b\"></span>ende l\u00f8petid for<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> gjeld (<span class=\"_ _b\"></span>ekskl.<span class=\"_ _b\"></span> leasing gjeld) og ubenyttede l\u00e5nerammer<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember<span class=\"_ _b\"></span> 2022 v<span class=\"_ _b\"></span>ar 3,6 \u00e5r<span class=\"_ _f\"></span>, mot<span class=\"_ _8\"></span> 3,5 \u00e5r<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember 2021.I tillegg har<span class=\"_ _b\"></span> konsernet<span class=\"_ _b\"></span> konsernk<span class=\"_ _b\"></span>ontosystemer <span class=\"_ _b\"></span>og kontoer<span class=\"_ _b\"></span> med kortsiktige<span class=\"_ _b\"></span> kredittrammer<span class=\"_ _f\"></span>. Kredittrammene<span class=\"_ _b\"></span> kommer<span class=\"_ _b\"></span> i tillegg <span class=\"_ _8\"></span>til ubenyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> k<span class=\"_ _b\"></span>ommiter<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> l\u00e5nerammer<span class=\"_ _f\"></span>.<span class=\"_ _370\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 37 </span>Beting<span class=\"_ _8\"></span>ede f<span class=\"_ _f\"></span>orpl<span class=\"_ _3\"></span>ik<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span>lser o<span class=\"_ _8\"></span>g andre f<span class=\"_ _b\"></span>or<span class=\"_ _b\"></span>hol<span class=\"_ _b\"></span>d Distribusjonsa<span class=\"_ _b\"></span>v<span class=\"_ _3\"></span>tale<span class=\"_ _8\"></span> med P<span class=\"_ _8\"></span>epsico.<span class=\"ff2 ls2 wsc\"> <span class=\"_ _3\"></span>I 2015 inngikk Orkla<span class=\"_ _b\"></span> en salgs- og </span>distribusjonsavtale med <span class=\"_ _3\"></span>P<span class=\"_ _b\"></span>epsiCo av deres<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>juice,<span class=\"_ _8\"></span> cerealer<span class=\"_ _b\"></span> og snacks<span class=\"_ _8\"></span> produkter<span class=\"_ _b\"></span> i Norden. <span class=\"_ _b\"></span>Avtalen inkluderte blant annet<span class=\"_ _b\"></span> merkene<span class=\"_ _b\"></span> T<span class=\"_ _b\"></span>ropicana,<span class=\"_ _b\"></span> Quak<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>, Doritos <span class=\"_ _b\"></span>og Lay's.<span class=\"_ _b\"></span> Snacks-delen av avtalen utl\u00f8per<span class=\"_ _b\"></span> ved utgangen av 2022 og vil ikk<span class=\"_ _b\"></span>e bli <span class=\"_ _3\"></span>forlenget.<span class=\"_ _b\"></span> Orkla og PepsiCo<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>ortsette samarbeidet innenfor<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>andre<span class=\"_ _8\"></span> kategorier<span class=\"_ _b\"></span>, og Orkla<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Foods<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Eur<span class=\"_ _8\"></span>ope<span class=\"_ _8\"></span> vil ogs\u00e5 i 2023 v\u00e6re<span class=\"_ _b\"></span> distribut\u00f8r for<span class=\"_ _b\"></span> Quaker<span class=\"_ _b\"></span> og T<span class=\"_ _b\"></span>ropicana i Norden.R\u00c5K-or<span class=\"_ _b\"></span>dningen.<span class=\"ff2 ls2 ws2\"> Norge har<span class=\"_ _b\"></span> gjennom E\u00d8S-avtalen regulert handelen med </span>bearbeidede jor<span class=\"_ _b\"></span>dbruksvarer<span class=\"_ _b\"></span> (R\u00c5K-var<span class=\"_ _b\"></span>er). A<span class=\"_ _b\"></span>vtalen sikrer<span class=\"_ _b\"></span> fri bevegelse av<span class=\"_ _b\"></span> varer<span class=\"_ _f\"></span>, men <span class=\"_ _b\"></span>toll og k<span class=\"_ _b\"></span>ompensasjon blir benyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> for<span class=\"_ _b\"></span> \u00e5 utjevne<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>eventuelle r\u00e5var<span class=\"_ _b\"></span>eprisforskjeller mellom norsk<span class=\"_ _b\"></span>e produsenter<span class=\"_ _b\"></span> som benytter norsk<span class=\"_ _b\"></span>e r\u00e5var<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>, og utenlandsk<span class=\"_ _b\"></span>e pr<span class=\"_ _b\"></span>odusenter som benytter r\u00e5v<span class=\"_ _b\"></span>arer fr<span class=\"_ _b\"></span>a EU.<span class=\"_ _b\"></span> Om lag 86 % av<span class=\"_ _b\"></span> Orklas<span class=\"_ _b\"></span> omsetning av n\u00e6ringsmidler<span class=\"_ _b\"></span> i Norge <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>eksponert for<span class=\"_ _b\"></span> importkonk<span class=\"_ _b\"></span>urranse. Det meste<span class=\"_ _b\"></span> av <span class=\"_ _b\"></span>det<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>s\u00e5kalte R\u00c5K<span class=\"_ _b\"></span>-varer<span class=\"_ _f\"></span>.Denofa do<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Brasil.<span class=\"_ _8\"></span> <span class=\"ff2 ls2 ws2\">Et<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>Orklas utenlandsk<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>datterdatterselskaper<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> Denofa </span>do Br<span class=\"_ _b\"></span>asil Ltda, er<span class=\"_ _b\"></span> involvert i flere<span class=\"_ _b\"></span> s\u00f8ksm\u00e5l,<span class=\"_ _b\"></span> hvorav <span class=\"_ _b\"></span>to av<span class=\"_ _b\"></span> s\u00f8ksm\u00e5lene<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> vesentlige. Det<span class=\"_ _b\"></span> ene <span class=\"_ _b\"></span>gjelder nekting av<span class=\"_ _b\"></span> fritak f<span class=\"_ _b\"></span>or moms p\u00e5<span class=\"_ _b\"></span> ek<span class=\"_ _b\"></span>spor<span class=\"_ _3\"></span>t av<span class=\"_ _b\"></span> soyab\u00f8nner <span class=\"_ _b\"></span>til Norge i \u00e5r<span class=\"_ _b\"></span>ene frem <span class=\"_ _b\"></span>til 2004. <span class=\"_ _b\"></span>Avgiftsmyndighetene<span class=\"_ _b\"></span> mener at selskapet ikk<span class=\"_ _b\"></span>e har dokumentert at samtlige shipments<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> soyab\u00f8nner<span class=\"_ _8\"></span> faktisker ek<span class=\"_ _b\"></span>sporter<span class=\"_ _3\"></span>t til Norge.<span class=\"_ _8\"></span> Det <span class=\"_ _3\"></span>andr<span class=\"_ _8\"></span>e s\u00f8k<span class=\"_ _b\"></span>sm\u00e5let gjelder krav<span class=\"_ _8\"></span> fra<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>boet<span class=\"_ _8\"></span> til en lokal bank, Banco<span class=\"_ _b\"></span> Santos, <span class=\"_ _b\"></span>som gikk k<span class=\"_ _b\"></span>onkurs.<span class=\"_ _b\"></span> Kravet har <span class=\"_ _b\"></span>sin bakgrunn i Denofa<span class=\"_ _b\"></span> do Br<span class=\"_ _b\"></span>asils utl\u00e5n av <span class=\"_ _b\"></span>verdipapirer<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til kr<span class=\"_ _8\"></span>av<span class=\"_ _8\"></span> p\u00e5 avlinger<span class=\"_ _b\"></span> av <span class=\"_ _8\"></span>soyab\u00f8nner<span class=\"_ _8\"></span> i 2004, der<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Denofa<span class=\"_ _8\"></span> do<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Br<span class=\"_ _8\"></span>asil ble utsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> for svindel.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Begge<span class=\"_ _8\"></span> sak<span class=\"_ _b\"></span>ene er tapt<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i de lavere<span class=\"_ _b\"></span> instanser<span class=\"_ _b\"></span>. Orklas<span class=\"_ _b\"></span> juridiske<span class=\"_ _b\"></span> r\u00e5dgivere<span class=\"_ _b\"></span> i Brasil mener at avgj\u00f8r<span class=\"_ _b\"></span>elsene er <span class=\"_ _b\"></span>feil. Banco<span class=\"_ _b\"></span> Santos-saken <span class=\"_ _b\"></span>er ank<span class=\"_ _b\"></span>et til H\u00f8yesterett i Sao<span class=\"_ _b\"></span> Paulo,<span class=\"_ _b\"></span> mens momskravet <span class=\"_ _b\"></span>er begj\u00e6rt annullert <span class=\"_ _b\"></span>og er <span class=\"_ _b\"></span>til behandling i f\u00f8rste<span class=\"_ _b\"></span> rettsinstans. Sao P<span class=\"_ _b\"></span>aulos H\u00f8yesterett har<span class=\"_ _b\"></span> nylig innvilget Denofa Do<span class=\"_ _b\"></span> Brasils ank<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>og har uttalt at beslutningen fr<span class=\"_ _b\"></span>a den laver<span class=\"_ _b\"></span>e rettsinstans (State<span class=\"_ _b\"></span> Court) har <span class=\"_ _b\"></span>flere mangler <span class=\"_ _b\"></span>og alle relev<span class=\"_ _b\"></span>ante aspekter <span class=\"_ _b\"></span>ved sak<span class=\"_ _b\"></span>en har ikk<span class=\"_ _b\"></span>e blitt <span class=\"_ _b\"></span>vurdert. Sak<span class=\"_ _b\"></span>en blir <span class=\"_ _b\"></span>sendt tilbak<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>til behandling i den lavere<span class=\"_ _b\"></span> rettsinstans. Denofa<span class=\"_ _b\"></span> do Br<span class=\"_ _b\"></span>asil har k<span class=\"_ _b\"></span>un begrensede midler<span class=\"_ _b\"></span> til \u00e5 betale<span class=\"_ _b\"></span> kravene <span class=\"_ _b\"></span>dersom en av<span class=\"_ _b\"></span> motpar<span class=\"_ _3\"></span>tene<span class=\"_ _8\"></span> lik<span class=\"_ _b\"></span>evel skulle<span class=\"_ _b\"></span> vinne <span class=\"_ _b\"></span>frem. <span class=\"_ _b\"></span>Orkla har <span class=\"_ _b\"></span>foretatt avsetning i k<span class=\"_ _b\"></span>onsernregnskapet tilsvarende<span class=\"_ _b\"></span> midlene i Brasil <span class=\"_ _b\"></span>og er<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> innstilt p\u00e5 \u00e5<span class=\"_ _b\"></span> skyte inn ny k<span class=\"_ _b\"></span>apital i Denofa do<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Brasil for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> dekk<span class=\"_ _b\"></span>e eventuelle<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>kr<span class=\"_ _8\"></span>av<span class=\"_ _8\"></span> dersom en <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> sakene<span class=\"_ _b\"></span> tapes.K<span class=\"_ _b\"></span>ontrakter.<span class=\"ff2 ls2 wsc\"> Konsernet<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har til enhver<span class=\"_ _b\"></span> tid <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ontrakter om kj\u00f8p av v<span class=\"_ _8\"></span>arer<span class=\"_ _b\"></span> </span>og tjenester samt<span class=\"_ _b\"></span> distribusjonsav<span class=\"_ _3\"></span>taler<span class=\"_ _f\"></span>. Det<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kan for<span class=\"_ _b\"></span> eksempel gjelde innkj\u00f8psavtaler for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>poteter<span class=\"_ _b\"></span>, gr<span class=\"_ _8\"></span>\u00f8nnsak<span class=\"_ _b\"></span>er og fisk. Kontr<span class=\"_ _8\"></span>aktene anses som en del av den ordin\u00e6re<span class=\"_ _b\"></span> driften og er derfor<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ikk<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> spesifisert eller angitt <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>annen m\u00e5te. K<span class=\"_ _b\"></span>ontraktene <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>vurdert \u00e5 <span class=\"_ _b\"></span>v\u00e6re r<span class=\"_ _b\"></span>ene kj\u00f8psk<span class=\"_ _b\"></span>ontrakter uten finansiell k<span class=\"_ _b\"></span>obling.<span class=\"fcc\"> </span>Offentlige tilsk<span class=\"_ _b\"></span>udd.<span class=\"ff2 ls2\"> Offentlige tilskudd regnskapsf<span class=\"_ _b\"></span>\u00f8res n\u00e5r det er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>rimelig </span>sikk<span class=\"_ _b\"></span>er<span class=\"_ _3\"></span>t at de<span class=\"_ _8\"></span> vil bli <span class=\"_ _3\"></span>mottatt. Tilsk<span class=\"_ _8\"></span>uddene presenteres<span class=\"_ _b\"></span> enten som <span class=\"_ _3\"></span>inntekt eller<span class=\"_ _b\"></span> som kostnadsreduk<span class=\"_ _b\"></span>sjon og da for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5 sammenstilles<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>med kostnadene<span class=\"_ _b\"></span> de er<span class=\"_ _8\"></span> ment \u00e5 kompenser<span class=\"_ _b\"></span>e for<span class=\"_ _b\"></span>. Off<span class=\"_ _b\"></span>entlige tilskudd som relaterer<span class=\"_ _b\"></span> seg til eiendeler<span class=\"_ _b\"></span>, er f\u00f8rt <span class=\"_ _b\"></span>som reduksjon av<span class=\"_ _b\"></span> eiendelens ansk<span class=\"_ _b\"></span>affelseskostnad.<span class=\"_ _b\"></span> Tilsk<span class=\"_ _b\"></span>uddet reduserer<span class=\"_ _b\"></span> eiendelens avskrivninger<span class=\"_ _f\"></span>. <span class=\"_ _b\"></span>Orkla har<span class=\"_ _8\"></span> i ubetydelig gr<span class=\"_ _b\"></span>ad mot<span class=\"_ _3\"></span>tatt <span class=\"_ _8\"></span>offentlige<span class=\"_ _b\"></span> tilskudd.Dragsb\u00e6k. <span class=\"_ _b\"></span><span class=\"ff2 ls2 ws2\">Orklas ak<span class=\"_ _b\"></span>sjon\u00e6ravtale med partner i Dragsb\u00e6k<span class=\"_ _b\"></span> gir<span class=\"_ _b\"></span> Orkla <span class=\"_ _b\"></span>en plikt </span>til \u00e5 kj\u00f8pe<span class=\"_ _b\"></span> resterende<span class=\"_ _b\"></span> aksjer n\u00e5r<span class=\"_ _b\"></span> partner ber <span class=\"_ _b\"></span>om det.<span class=\"_ _b\"></span> Orkla kj\u00f8pte<span class=\"_ _b\"></span> 50 % av<span class=\"_ _b\"></span> selskapet <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>ca. 45<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> i 1989 <span class=\"_ _b\"></span>og har <span class=\"_ _b\"></span>senere kj\u00f8pt <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span>tterligere<span class=\"_ _8\"></span> <span class=\"_ _b\"></span>17 %.<span class=\"_ _8\"></span> Eventuelt kj\u00f8p<span class=\"_ _b\"></span> av resterende<span class=\"_ _b\"></span> aksjer<span class=\"_ _b\"></span> skal prisberegnes<span class=\"_ _b\"></span> med utgangspunkt i opprinnelig pris justert <span class=\"_ _b\"></span>for inflasjon <span class=\"_ _b\"></span>og inntjening siste <span class=\"_ _b\"></span>tre \u00e5r<span class=\"_ _f\"></span>. <span class=\"_ _b\"></span>Justering for<span class=\"_ _8\"></span> inntjening er<span class=\"_ _b\"></span> begrenset <span class=\"_ _b\"></span>til +/-25 %.A<span class=\"_ _b\"></span>v<span class=\"_ _3\"></span>taler oppkj\u00f8p.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ff2 ls2 ws2\">Kj\u00f8psavtalene knyttet til Eastern <span class=\"_ _b\"></span>Condiments, New<span class=\"_ _8\"></span> <span class=\"_ _b\"></span>Y<span class=\"_ _f\"></span>ork </span>Pizza og Da Gr<span class=\"_ _b\"></span>asso inneholder av<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> som gj\u00f8r<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>at<span class=\"_ _8\"></span> Orkla<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> sikt skal kunne overta fullt eierskap<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i virk<span class=\"_ _8\"></span>somhetene,<span class=\"_ _8\"></span> se note 4.<span class=\"_ _b\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-251-5": {
   "value": "1                           Bokf\u00f8rt <span class=\"_ _8\"></span>verdi<span class=\"_ _227\"> </span>                               Virk<span class=\"_ _b\"></span>elig verdiP\u00e5lydende23Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _1fb\"> </span><span class=\"ws3\"> 2022<span class=\"_ _e2\"> </span> 2021<span class=\"_ _f2\"> </span></span>2022<span class=\"_ _38\"> </span>2021<span class=\"_ _11c\"> </span>V<span class=\"_ _8\"></span>aluta<span class=\"_ _1c8\"> </span><span class=\"wsf\">i valuta</span>Nom. r<span class=\"_ _8\"></span>enteL\u00f8petidLangsiktig renteb\u00e6rende gjeldObligasjonsl\u00e5nORK 80<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(10694680)<span class=\"_ _10b\"> </span><span class=\"ws2\">881<span class=\"_ _38\"> </span>914<span class=\"_ _f2\"> </span>885<span class=\"_ _8f\"> </span>929<span class=\"_ _323\"> </span>NOK<span class=\"_ _f5\"> </span></span>1 000<span class=\"_ _259\"> </span><span class=\"wsc\">Fast 4,35 %<span class=\"_ _1b2\"> </span><span class=\"ws2\">2013/2024</span></span>ORK 82<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(11731730)<span class=\"_ _33e\"> </span><span class=\"ws2\">-<span class=\"_ _f3\"> </span><span class=\"ls11 ws22\">724<span class=\"_ _240\"> </span></span>-<span class=\"_ _f3\"> </span><span class=\"ls11 ws22\">724<span class=\"_ _323\"> </span></span>NOK<span class=\"_ _f5\"> </span></span>1 500<span class=\"_ _1ae\"> </span><span class=\"ws2\">Nibor +0,69<span class=\"_ _8\"></span> %<span class=\"_ _152\"> </span>2015/2022</span>ORK 83<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(1177<span class=\"_ _b\"></span>4383<span class=\"_ _8\"></span>)<span class=\"_ _33f\"> </span><span class=\"ws2\">675<span class=\"_ _f2\"> </span>675<span class=\"_ _f2\"> </span>675<span class=\"_ _f3\"> </span>680<span class=\"_ _19f\"> </span>NOK<span class=\"_ _85\"> </span></span>1 000<span class=\"_ _160\"> </span><span class=\"ws2\">Nibor<span class=\"_ _b\"></span> +0,85 %<span class=\"_ _152\"> </span>2016/2023</span>ORK 84<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(1177<span class=\"_ _b\"></span>4391)<span class=\"_ _2b6\"> </span><span class=\"ws2\">939<span class=\"_ _8f\"> </span>984<span class=\"_ _8f\"> </span>934<span class=\"_ _89\"> </span>999<span class=\"_ _323\"> </span>NOK<span class=\"_ _f5\"> </span></span>1 000<span class=\"_ _93\"> </span>Fast 2,35 %<span class=\"_ _1b2\"> </span><span class=\"ws2\">2016/2026</span>ORK 87<span class=\"_ _b\"></span> (11095499)<span class=\"_ _340\"> </span><span class=\"wsc\">1 494<span class=\"_ _f5\"> </span></span>1 000<span class=\"_ _85\"> </span><span class=\"wsc\">1 467<span class=\"_ _f5\"> </span></span>1 000<span class=\"_ _323\"> </span><span class=\"ws2\">NOK<span class=\"_ _1a1\"> </span><span class=\"ws25\"> 1 <span class=\"_ _3\"></span>500 <span class=\"_ _1b8\"> </span></span> Nibor +0,62<span class=\"_ _8\"></span> % <span class=\"_ _1c3\"> </span>2021/2027</span>ORK 85<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(11013708)<span class=\"_ _dc\"> </span>1 000<span class=\"_ _f5\"> </span>1 000<span class=\"_ _f2\"> </span><span class=\"ls11 ws22\">97<span class=\"_ _3\"></span>0<span class=\"_ _8f\"> </span></span>996<span class=\"_ _19f\"> </span>NOK<span class=\"_ _227\"> </span> 1 <span class=\"_ _3\"></span>500<span class=\"_ _8\"></span> <span class=\"_ _b3\"> </span><span class=\"ws2\"> Nibor<span class=\"_ _8\"></span> +0,62 % <span class=\"_ _160\"> </span>2021/2028</span>ORK 88<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(11095507)<span class=\"_ _44\"> </span>1 329<span class=\"_ _8f\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _3\"></span>3<span class=\"_ _87\"> </span></span>1 317<span class=\"_ _89\"> </span><span class=\"ls11 ws22\">24<span class=\"_ _3\"></span>4<span class=\"_ _323\"> </span></span>NOK<span class=\"_ _1a1\"> </span> 1 <span class=\"_ _3\"></span>500<span class=\"_ _8\"></span> <span class=\"_ _227\"> </span><span class=\"ws2\"> Fast 2,20 % <span class=\"_ _1ae\"> </span>2021/2029</span>ORK 86<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(11013716)<span class=\"_ _341\"> </span><span class=\"ls48\">444<span class=\"_ _342\"> </span></span><span class=\"ws2\">490<span class=\"_ _f3\"> </span>427<span class=\"_ _342\"> </span>492<span class=\"_ _323\"> </span>NOK<span class=\"_ _1a1\"> </span><span class=\"ws25\"> 1 <span class=\"_ _3\"></span>500 <span class=\"_ _99\"> </span></span> Fast 2,44 % <span class=\"_ _145\"> </span>2021/2031</span>\u00d8vrige obligasjonsl\u00e5n<span class=\"_ _2bd\"> </span><span class=\"ws2\">87<span class=\"_ _f8\"> </span>59<span class=\"_ _15e\"> </span>87<span class=\"_ _f8\"> </span>59</span>Sum obligasjonsl\u00e5n<span class=\"_ _343\"> </span><span class=\"wse\">6 849<span class=\"_ _67\"> </span>6 089<span class=\"_ _84\"> </span>6 762<span class=\"_ _85\"> </span><span class=\"ws29\">6 123</span></span>Herav<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _8\"></span>ortsiktig gjeld<span class=\"_ _30a\"> </span><span class=\"ws2\">(679)<span class=\"_ _16c\"> </span>(728)<span class=\"_ _84\"> </span>(679)<span class=\"_ _1b1\"> </span>(728)</span>Bankl\u00e5n<span class=\"_ _285\"> </span><span class=\"wse\">6 949<span class=\"_ _f0\"> </span>3 739<span class=\"_ _227\"> </span>6 949<span class=\"_ _f0\"> </span>3 739</span>Andre<span class=\"_ _b\"></span> l\u00e5n<span class=\"_ _218\"> </span>29<span class=\"_ _8c\"> </span>100<span class=\"_ _f4\"> </span>29<span class=\"_ _8c\"> </span>100Gjeld leieforpliktelser<span class=\"_ _dd\"> </span><span class=\"wse\">1 529<span class=\"_ _f9\"> </span>1 516<span class=\"_ _f5\"> </span>1 529<span class=\"_ _f9\"> </span>1 516</span>Renteb\u00e6rende<span class=\"_ _b\"></span> derivater<span class=\"_ _344\"> </span><span class=\"ws2\">298<span class=\"_ _164\"> </span>15<span class=\"_ _8f\"> </span>298<span class=\"_ _164\"> </span>15</span>Sum langsiktig renteb\u00e6rende<span class=\"_ _b\"></span> gjeld<span class=\"_ _345\"> </span><span class=\"wse\">14 9<span class=\"_ _8\"></span>75<span class=\"_ _81\"> </span>10 731<span class=\"_ _ee\"> </span>14 888<span class=\"_ _b2\"> </span>10 765</span>Kortsiktig renteb\u00e6rende<span class=\"_ _8\"></span> gjeldObligasjonsl\u00e5n, <span class=\"_ _b\"></span>forfall &lt; 1 \u00e5r<span class=\"_ _94\"> </span>679<span class=\"_ _1a9\"> </span>728<span class=\"_ _f3\"> </span>679<span class=\"_ _f2\"> </span>728Bankl\u00e5n, k<span class=\"_ _b\"></span>assekreditter<span class=\"_ _1c1\"> </span>468<span class=\"_ _8b\"> </span>712<span class=\"_ _8f\"> </span>468<span class=\"_ _83\"> </span>712Sertifikater<span class=\"_ _346\"> </span><span class=\"wse\">2 500<span class=\"_ _85\"> </span>1 750<span class=\"_ _f0\"> </span>2 500<span class=\"_ _91\"> </span>1 750</span>Andre<span class=\"_ _b\"></span> l\u00e5n<span class=\"_ _2bc\"> </span>4<span class=\"_ _f6\"> </span>5<span class=\"_ _22d\"> </span>4<span class=\"_ _f6\"> </span>5Gjeld leieforpliktelser<span class=\"_ _24c\"> </span>4<span class=\"_ _3\"></span>43<span class=\"_ _342\"> </span>408<span class=\"_ _342\"> </span>443<span class=\"_ _8f\"> </span>408Renteb\u00e6rende<span class=\"_ _b\"></span> derivater<span class=\"_ _188\"> </span><span class=\"ws2\">33<span class=\"_ _242\"> </span>-<span class=\"_ _f8\"> </span>33<span class=\"_ _242\"> </span>-</span>Sum k<span class=\"_ _8\"></span>ortsiktig renteb\u00e6rende<span class=\"_ _8\"></span> gjeld<span class=\"_ _2f6\"> </span><span class=\"ws29\">4 127<span class=\"_ _f0\"> </span><span class=\"wse\">3 603<span class=\"_ _91\"> </span></span>4 127<span class=\"_ _f0\"> </span><span class=\"wse\">3 603</span></span>Renteb\u00e6rende<span class=\"_ _b\"></span> gjeld<span class=\"_ _74\"> </span>19 102<span class=\"_ _1a\"> </span><span class=\"wse\">14 334<span class=\"_ _1af\"> </span>19 015<span class=\"_ _1a\"> </span>14 368</span>1 <span class=\"_ _75\"> </span>Virk<span class=\"_ _b\"></span>elig verdi f<span class=\"_ _8\"></span>or b\u00f8rsnoterte<span class=\"_ _8\"></span> l\u00e5n er<span class=\"_ _b\"></span> beregnet ut fra<span class=\"_ _b\"></span> ligningskurser<span class=\"_ _8\"></span>, <span class=\"_ _b\"></span>og for andre<span class=\"_ _b\"></span> l\u00e5n er  bokf\u00f8rt verdi benyt<span class=\"_ _3\"></span>tet.2 <span class=\"_ _14d\"> </span>Av<span class=\"_ _8\"></span> p\u00e5lydende bel\u00f8p<span class=\"_ _8\"></span> har k<span class=\"_ _b\"></span>onsernet i enk<span class=\"_ _b\"></span>elte papirer<span class=\"_ _8\"></span> en <span class=\"_ _8\"></span>egenbeholdning som <span class=\"_ _b\"></span>er fratrukk<span class=\"_ _b\"></span>et  i bokf\u00f8rt verdi.3 <span class=\"_ _14d\"> </span>Den nominelle renten <span class=\"_ _8\"></span>gir ikk<span class=\"_ _b\"></span>e uttr<span class=\"_ _3\"></span>ykk<span class=\"_ _b\"></span> for k<span class=\"_ _b\"></span>onsernets reelle<span class=\"_ _8\"></span> rentek<span class=\"_ _8\"></span>ostnad, <span class=\"_ _b\"></span>da det <span class=\"_ _b\"></span>er inng\u00e5tt ulik<span class=\"_ _8\"></span>e rentebytteavtaler<span class=\"_ _8\"></span>. Note<span class=\"_ _b\"></span> 30 viser<span class=\"_ _8\"></span> n\u00e6rmere<span class=\"_ _8\"></span> informasjon <span class=\"_ _8\"></span>om renteniv\u00e5,<span class=\"_ _8\"></span> renterisik<span class=\"_ _b\"></span>o og valutafor<span class=\"_ _8\"></span>deling for gjeldsportef\u00f8ljen.P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>L\u00e5n og <span class=\"_ _8\"></span>fordringer<span class=\"_ _8\"></span> regnskapsf<span class=\"_ _8\"></span>\u00f8res<span class=\"_ _8\"></span> til amortisert k<span class=\"_ _8\"></span>ost. <span class=\"_ _b\"></span>Verdiendringer<span class=\"_ _b\"></span> som f\u00f8lge<span class=\"_ _b\"></span> av rente-endringer i l\u00f8pet<span class=\"_ _8\"></span> av renteperioden r<span class=\"_ _8\"></span>esultatf\u00f8res<span class=\"_ _b\"></span> dermed ikke,<span class=\"_ _b\"></span> med unntak for<span class=\"_ _b\"></span> l\u00e5n som er<span class=\"_ _8\"></span> sikringsobjekt i <span class=\"_ _b\"></span>verdisikringer av r<span class=\"_ _8\"></span>enterisik<span class=\"_ _8\"></span>o, <span class=\"_ _8\"></span>se note<span class=\"_ _b\"></span> 31. Obligasjoner<span class=\"_ _b\"></span> utstedt av <span class=\"_ _8\"></span>Orkla, i <span class=\"_ _8\"></span>egen beholdning, r<span class=\"_ _8\"></span>egnskapsf\u00f8res<span class=\"_ _b\"></span> til amortisert kost<span class=\"_ _8\"></span> som reduk<span class=\"_ _b\"></span>sjon av gjelden.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-254-7": {
   "value": "P     Regnskapsprinsipper L\u00e5n og fordringer regnskapsf\u00f8res til amortisert kost. Verdiendringer som f\u00f8lge av rente-endringer i l\u00f8pet av renteperioden resultatf\u00f8res dermed ikke, med unntak for l\u00e5n som er sikringsobjekt i verdisikringer av renterisiko, se note 31. Obligasjoner utstedt av Orkla, i egen beholdning, regnskapsf\u00f8res til amortisert kost som reduksjon av gjelden.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-256-2": {
   "value": "<span class=\"_ _348\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 30 </span>Fi<span class=\"_ _3\"></span>nans<span class=\"_ _b\"></span>iell r<span class=\"_ _3\"></span>is<span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>o I noten beskrives k<span class=\"_ _b\"></span>onsernets <span class=\"_ _b\"></span>finansielle risik<span class=\"_ _b\"></span>oer innenfor<span class=\"_ _b\"></span> hver<span class=\"_ _3\"></span>t av<span class=\"_ _b\"></span> forretningsomr<span class=\"_ _b\"></span>\u00e5dene samt styringen av disse.<span class=\"_ _b\"></span> Videre presenteres<span class=\"_ _b\"></span> mark<span class=\"_ _b\"></span>edsrisikoen knyttet til finansielle<span class=\"_ _b\"></span> instrumenter (v<span class=\"_ _b\"></span>alutarisiko,<span class=\"_ _b\"></span> renterisiko<span class=\"_ _b\"></span> og r\u00e5var<span class=\"_ _b\"></span>eprisrisiko<span class=\"_ _b\"></span>), likviditetsrisik<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>og kredittrisiko.<span class=\"_ _b\"></span> I tillegg <span class=\"_ _b\"></span>til l\u00e5n og fordringer<span class=\"_ _b\"></span> best\u00e5r <span class=\"_ _b\"></span>de finansielle<span class=\"_ _b\"></span> instrumentene av <span class=\"_ _b\"></span>derivater <span class=\"_ _b\"></span>som beny<span class=\"_ _3\"></span>ttes som sikring av markedsrisik<span class=\"_ _b\"></span>o. I <span class=\"_ _3\"></span>note<span class=\"_ _8\"></span> 31 omtales deriv<span class=\"_ _8\"></span>ater og sikringsf<span class=\"_ _8\"></span>orhold mer detaljert.(<span class=\"_ _b\"></span>I) Orga<span class=\"_ _8\"></span>niserin<span class=\"_ _8\"></span>g av fina<span class=\"_ _8\"></span>nsiell risi<span class=\"_ _8\"></span>k<span class=\"_ _b\"></span>os<span class=\"_ _3\"></span>tyring Orkla har en internasjonal virksomhet<span class=\"_ _b\"></span> og er utsat<span class=\"_ _3\"></span>t for<span class=\"_ _b\"></span> valutarisik<span class=\"_ _8\"></span>o,<span class=\"_ _8\"></span> renterisik<span class=\"_ _b\"></span>o, r\u00e5v<span class=\"_ _b\"></span>areprisrisiko,<span class=\"_ _b\"></span> likviditetsrisiko<span class=\"_ _b\"></span> og kredittrisik<span class=\"_ _b\"></span>o. K<span class=\"_ _b\"></span>onsernet benyt<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>derivater<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>og andre<span class=\"_ _8\"></span> finansielle<span class=\"_ _b\"></span> instrumenter f<span class=\"_ _8\"></span>or \u00e5<span class=\"_ _b\"></span> redusere<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>disse risik<span class=\"_ _b\"></span>oene i henhold til k<span class=\"_ _b\"></span>onsernets <span class=\"_ _b\"></span>finanspolicy.<span class=\"_ _b\"></span> Ansvar<span class=\"_ _b\"></span>et for<span class=\"_ _b\"></span> styring av finansiell risiko<span class=\"_ _b\"></span> er delt mellom forretningsomr\u00e5dene,<span class=\"_ _b\"></span> som styrer risikoen knyt<span class=\"_ _3\"></span>tet til forr<span class=\"_ _8\"></span>etningsprosesser<span class=\"_ _f\"></span>, og konsernniv<span class=\"_ _8\"></span>\u00e5,<span class=\"_ _8\"></span> som <span class=\"_ _3\"></span>har<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ansvar<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>or sentraliserte aktiviteter som finansiering og rente- og v<span class=\"_ _b\"></span>alutastyring. Sen<span class=\"_ _3\"></span>traliser<span class=\"_ _3\"></span>t ris<span class=\"_ _3\"></span>ik<span class=\"_ _b\"></span>o<span class=\"_ _3\"></span>sty<span class=\"_ _3\"></span>ring Orkla har en sentr<span class=\"_ _b\"></span>aliser<span class=\"_ _3\"></span>t finansfunk<span class=\"_ _8\"></span>sjon.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Denne<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har<span class=\"_ _8\"></span> som sine<span class=\"_ _8\"></span> viktigste oppgaver \u00e5<span class=\"_ _b\"></span> sikre<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> finansielle handlefrihet<span class=\"_ _b\"></span> p\u00e5 k<span class=\"_ _b\"></span>or<span class=\"_ _3\"></span>t <span class=\"_ _b\"></span>og lang sikt samt f\u00f8lge<span class=\"_ _b\"></span> opp og styre<span class=\"_ _b\"></span> finansiell <span class=\"_ _3\"></span>risik<span class=\"_ _8\"></span>o<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>i samarbeid med de enk<span class=\"_ _b\"></span>elte driftsenheter<span class=\"_ _b\"></span>. Retningslinjene<span class=\"_ _b\"></span> for finansfunk<span class=\"_ _b\"></span>sjonen er fastlagt<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i k<span class=\"_ _8\"></span>onsernets<span class=\"_ _8\"></span> finanspolicy<span class=\"_ _b\"></span>. Orklas<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ledergruppe<span class=\"_ _8\"></span> overv\u00e5k<span class=\"_ _8\"></span>er den finansielle<span class=\"_ _8\"></span> risikoen gjennom l\u00f8pende r<span class=\"_ _b\"></span>appor<span class=\"_ _3\"></span>tering <span class=\"_ _8\"></span>og m\u00f8ter<span class=\"_ _8\"></span> i Orkla<span class=\"_ _b\"></span> T<span class=\"_ _f\"></span>reasur<span class=\"_ _3\"></span>y<span class=\"_ _b\"></span> Committee. Sentr<span class=\"_ _8\"></span>al finansavdeling fungerer som k<span class=\"_ _b\"></span>onsernbank og forest\u00e5r<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>hovedregel alle eksterne<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>l\u00e5neopptak<span class=\"_ _8\"></span> og sikringstransak<span class=\"_ _b\"></span>sjoner i <span class=\"_ _3\"></span>renter<span class=\"_ _b\"></span> og valuta. Fullmakt til l\u00e5neopptak <span class=\"_ _b\"></span>og inng\u00e5else av<span class=\"_ _b\"></span> derivatrammeavtaler<span class=\"_ _b\"></span> gis \u00e5rlig av<span class=\"_ _b\"></span> styret.<span class=\"_ _b\"></span> Det ligger et<span class=\"_ _b\"></span> sikringsorienter<span class=\"_ _3\"></span>t syn til grunn for<span class=\"_ _b\"></span> styring <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> finansavdelingens posisjoner<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>slik at alle<span class=\"_ _b\"></span> transak<span class=\"_ _b\"></span>sjoner med finansielle<span class=\"_ _b\"></span> instrumenter har<span class=\"_ _b\"></span> motpost i underliggende<span class=\"_ _b\"></span> forretningsmessige<span class=\"_ _b\"></span> sikringsbehov<span class=\"_ _b\"></span>. Finansiell risik<span class=\"_ _b\"></span>o i<span class=\"_ _3\"></span> f<span class=\"_ _8\"></span>orretningsomr\u00e5dene Nedenfor<span class=\"_ _b\"></span> beskrives de<span class=\"_ _b\"></span> viktigste<span class=\"_ _b\"></span> risikofaktorene<span class=\"_ _b\"></span> innen forretningsomr<span class=\"_ _b\"></span>\u00e5dene samt styringen av disse.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>I denne sammenhengen er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>finansiell risik<span class=\"_ _8\"></span>o<span class=\"_ _8\"></span> omtalt som risik<span class=\"_ _b\"></span>o knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til finansielle instrumenter<span class=\"_ _f\"></span>. Disse<span class=\"_ _b\"></span> kan enten <span class=\"_ _b\"></span>v\u00e6re<span class=\"_ _8\"></span> sikringsinstrumenter for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>underliggende<span class=\"_ _8\"></span> risiko<span class=\"_ _b\"></span> eller selv<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>betr<span class=\"_ _8\"></span>aktes<span class=\"_ _8\"></span> som en kilde <span class=\"_ _b\"></span>til risiko.<span class=\"_ _b\"></span> Markedsrisik<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>som ikke<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> sikret med <span class=\"_ _b\"></span>finansielle instrumenter<span class=\"_ _b\"></span>, er ogs\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ommenter<span class=\"_ _3\"></span>t.Merke<span class=\"_ _b\"></span>varevirk<span class=\"_ _b\"></span>somheten Enhetene innenf<span class=\"_ _b\"></span>or dette<span class=\"_ _b\"></span> omr\u00e5det <span class=\"_ _b\"></span>er prim\u00e6rt hjemmeh\u00f8rende<span class=\"_ _b\"></span> i de<span class=\"_ _b\"></span> nordiske<span class=\"_ _b\"></span> og baltisk<span class=\"_ _b\"></span>e landene <span class=\"_ _b\"></span>samt Sentral-/<span class=\"_ _f\"></span>\u00d8st-Europa<span class=\"_ _8\"></span> og India.<span class=\"_ _b\"></span> Produksjon <span class=\"_ _b\"></span>og salg skjer<span class=\"_ _b\"></span> hovedsakelig i <span class=\"_ _b\"></span>de lokale<span class=\"_ _b\"></span> markedene.<span class=\"_ _b\"></span> En betydelig andel av innsatsfaktorene<span class=\"_ _b\"></span> og enkelte<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fer<span class=\"_ _8\"></span>digvar<span class=\"_ _8\"></span>er importeres. De <span class=\"_ _b\"></span>viktigste kildene<span class=\"_ _b\"></span> til finansiell risik<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>er prisrisik<span class=\"_ _b\"></span>o p\u00e5 jor<span class=\"_ _b\"></span>dbruksvarer<span class=\"_ _b\"></span> og ingredienser<span class=\"_ _b\"></span> i matvareproduk<span class=\"_ _b\"></span>sjon, risik<span class=\"_ _b\"></span>o p\u00e5 <span class=\"_ _b\"></span>energik<span class=\"_ _b\"></span>ostnader samt<span class=\"_ _b\"></span> valutarisik<span class=\"_ _b\"></span>o p\u00e5<span class=\"_ _b\"></span> impor<span class=\"_ _3\"></span>terte <span class=\"_ _b\"></span>varer<span class=\"_ _f\"></span>. Prisrisik<span class=\"_ _b\"></span>oen p\u00e5 r\u00e5v<span class=\"_ _8\"></span>arer<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>styres<span class=\"_ _8\"></span> normalt gjennom innkj\u00f8ps- og salgsk<span class=\"_ _b\"></span>ontrakter<span class=\"_ _b\"></span>. Den st\u00f8rste valutarisik<span class=\"_ _b\"></span>oen er knyt<span class=\"_ _3\"></span>tet til innkj\u00f8p i EUR<span class=\"_ _b\"></span> i norske<span class=\"_ _b\"></span> og <span class=\"_ _b\"></span>svenske<span class=\"_ _b\"></span> selskaper<span class=\"_ _f\"></span>. K<span class=\"_ _8\"></span>ontraktsfestede<span class=\"_ _b\"></span> og inng\u00e5tte transak<span class=\"_ _b\"></span>sjoner sikres<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>med valutatermink<span class=\"_ _b\"></span>ontrakter mot det enk<span class=\"_ _b\"></span>elte selsk<span class=\"_ _8\"></span>aps<span class=\"_ _8\"></span> funksjonelle<span class=\"_ _b\"></span> valuta. V<span class=\"_ _f\"></span>alutarisiko<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> til for<span class=\"_ _3\"></span>ventede,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e-kontr<span class=\"_ _8\"></span>aktsfestede<span class=\"_ _8\"></span> k<span class=\"_ _b\"></span>ontantstr\u00f8mmer<span class=\"_ _b\"></span>, sikres<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i begrenset omfang.<span class=\"_ _8\"></span> Det er ogs\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>inng\u00e5tt sikringer<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> prisrisik<span class=\"_ _b\"></span>o p\u00e5 gass.Hydro<span class=\"_ _b\"></span> Po<span class=\"_ _b\"></span>wer Hydro<span class=\"_ _b\"></span> Power<span class=\"_ _b\"></span> er <span class=\"_ _b\"></span>en betydelig produsent av<span class=\"_ _b\"></span> elektrisk kr<span class=\"_ _b\"></span>aft, se<span class=\"_ _b\"></span> note 34.<span class=\"_ _b\"></span> En stor<span class=\"_ _b\"></span> del av kr<span class=\"_ _b\"></span>aft <span class=\"_ _22a\"></span>produk<span class=\"_ _8\"></span>sjonen <span class=\"_ _8\"></span>selges p\u00e5<span class=\"_ _b\"></span> langsiktige avtaler<span class=\"_ _b\"></span>, mens<span class=\"_ _b\"></span> produksjon ut<span class=\"_ _8\"></span> over dette<span class=\"_ _b\"></span> selges i spotmarkedet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Dersom <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ontraktsforpliktelser<span class=\"_ _b\"></span> overstiger tilgjengelig kraft <span class=\"_ _b\"></span>fra <span class=\"_ _b\"></span>egen produksjon,<span class=\"_ _b\"></span> dekk<span class=\"_ _b\"></span>es dette<span class=\"_ _b\"></span> inn gjennom kraftkj\u00f8p<span class=\"_ _b\"></span> i mark<span class=\"_ _b\"></span>edet. (<span class=\"_ _b\"></span>II) K<span class=\"_ _8\"></span>ategorier a<span class=\"_ _b\"></span>v finansiell risi<span class=\"_ _8\"></span>k<span class=\"_ _b\"></span>o V<span class=\"_ _b\"></span>alut<span class=\"_ _3\"></span>arisik<span class=\"_ _8\"></span>o Ettersom norske<span class=\"_ _b\"></span> kroner <span class=\"_ _b\"></span>er k<span class=\"_ _b\"></span>onsernets presentasjonsv<span class=\"_ _b\"></span>aluta, er<span class=\"_ _b\"></span> Orkla<span class=\"_ _b\"></span> eksponert <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>omregningsrisiko<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet <span class=\"_ _8\"></span>til k<span class=\"_ _b\"></span>onsernets utenlandsk<span class=\"_ _b\"></span>e nettoinvesteringer<span class=\"_ _b\"></span>. Orkla<span class=\"_ _b\"></span> s\u00f8ker<span class=\"_ _b\"></span> s\u00e5 langt som <span class=\"_ _3\"></span>mulig \u00e5 ha en valutaf<span class=\"_ _8\"></span>ordeling av r<span class=\"_ _b\"></span>enteb\u00e6rende <span class=\"_ _b\"></span>gjeld lik den r<span class=\"_ _b\"></span>elative for<span class=\"_ _b\"></span>delingen av enhetenes<span class=\"_ _b\"></span> verdi i hver<span class=\"_ _b\"></span> av de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utenlandsk<span class=\"_ _b\"></span>e enhetenes<span class=\"_ _8\"></span> hjemmevalutaer<span class=\"_ _b\"></span>. Dette gir<span class=\"_ _8\"></span> en tiln\u00e6rmet lik sikringsgrad i <span class=\"_ _3\"></span>alle<span class=\"_ _8\"></span> valutaer<span class=\"_ _f\"></span>, der<span class=\"_ _8\"></span> renteb\u00e6rende<span class=\"_ _8\"></span> gjeld sikrer<span class=\"_ _8\"></span> valutarisik<span class=\"_ _b\"></span>oen <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> enhetenes ver<span class=\"_ _b\"></span>di <span class=\"_ _3\"></span>(<span class=\"_ _b\"></span>enterprise value).<span class=\"_ _b\"></span> V<span class=\"_ _8\"></span>alutafor<span class=\"_ _8\"></span>delt gjeld vises<span class=\"_ _8\"></span> i tabell <span class=\"_ _3\"></span>2b.Regnskapsmessig r<span class=\"_ _b\"></span>eduseres <span class=\"_ _b\"></span>omregningseksponering p\u00e5<span class=\"_ _b\"></span> utenlandske<span class=\"_ _b\"></span> nettoinvesteringer av<span class=\"_ _b\"></span> net<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> renteb\u00e6r<span class=\"_ _8\"></span>ende <span class=\"_ _b\"></span>gjeld i samme<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>valuta.<span class=\"_ _8\"></span> Denne<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> sammensatt av sikring av utl\u00e5n <span class=\"_ _3\"></span>fra<span class=\"_ _b\"></span> Orkla A<span class=\"_ _8\"></span>S<span class=\"_ _8\"></span>A til datterselskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i deres<span class=\"_ _b\"></span> lokale<span class=\"_ _b\"></span> valuta og sikring av nettoinvesteringer etter IFRS<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>9.<span class=\"_ _8\"></span> Orkla<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>bruk<span class=\"_ _b\"></span>er prim\u00e6rt l\u00e5n og <span class=\"_ _b\"></span>valutaterminer <span class=\"_ _b\"></span>for \u00e5<span class=\"_ _b\"></span> sikre<span class=\"_ _b\"></span> internl\u00e5n og nettoinvesteringer i utenlandsk<span class=\"_ _b\"></span>e <span class=\"_ _3a\"> </span>datter selskaper<span class=\"_ _f\"></span>. P\u00e5<span class=\"_ _b\"></span> operasjonelt niv\u00e5 sikr<span class=\"_ _b\"></span>es transak<span class=\"_ _b\"></span>sjonsrisikoen mot hver enhets funksjonelle<span class=\"_ _b\"></span> valuta<span class=\"_ _b\"></span> som beskrevet<span class=\"_ _b\"></span> under (I) <span class=\"_ _b\"></span>\u00abOrganisering av finansiell risik<span class=\"_ _b\"></span>ostyring\u00bb. Orkla anvender sikringsbokf<span class=\"_ _b\"></span>\u00f8ring <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> de fleste sikringer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> fremtidige<span class=\"_ _b\"></span> transak<span class=\"_ _b\"></span>sjoner<span class=\"_ _b\"></span>, prim\u00e6rt k<span class=\"_ _b\"></span>ontantstr\u00f8msikringer<span class=\"_ _b\"></span>. De<span class=\"_ _b\"></span> ulike<span class=\"_ _b\"></span> typene av<span class=\"_ _b\"></span> sikringer <span class=\"_ _b\"></span>er n\u00e6rmere<span class=\"_ _b\"></span> beskrevet i note<span class=\"_ _b\"></span> 31. Konsernets<span class=\"_ _b\"></span> utest\u00e5ende <span class=\"_ _b\"></span>sikringer av <span class=\"_ _b\"></span>fremtidige <span class=\"_ _b\"></span>transaksjoner<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>.  31. desember<span class=\"_ _b\"></span> 2022 vises i tabell 1.T<span class=\"_ _b\"></span>abell 11Utest\u00e5ende v<span class=\"_ _b\"></span>alutaforretninger kny<span class=\"_ _3\"></span>ttet til sikring <span class=\"_ _3\"></span><span class=\"ws2\"> </span>av <span class=\"_ _b\"></span>fremtidige inntekter<span class=\"_ _b\"></span> og k<span class=\"_ _8\"></span>ostnaderSikringsbel\u00f8p i mill.<span class=\"_ _b\"></span> valutaKj\u00f8psvaluta<span class=\"_ _1c5\"> </span>V<span class=\"_ _8\"></span>alutabel\u00f8p<span class=\"_ _84\"> </span>Salgsvaluta<span class=\"_ _cd\"> </span>V<span class=\"_ _8\"></span>alutabel\u00f8p<span class=\"_ _2c5\"> </span>ForfallEUR<span class=\"_ _128\"> </span>8<span class=\"_ _1b1\"> </span>NOK<span class=\"_ _245\"> </span>82<span class=\"_ _22d\"> </span>2023EUR<span class=\"_ _128\"> </span>5<span class=\"_ _1b1\"> </span>SEK<span class=\"_ _e0\"> </span>56<span class=\"_ _22d\"> </span>2023EUR<span class=\"_ _128\"> </span>3<span class=\"_ _84\"> </span>USD<span class=\"_ _11c\"> </span>3<span class=\"_ _22d\"> </span>2023EUR<span class=\"_ _128\"> </span>4<span class=\"_ _84\"> </span>GBP<span class=\"_ _be\"> </span>3<span class=\"_ _22d\"> </span>2023CHF<span class=\"_ _187\"> </span>4<span class=\"_ _1b1\"> </span>NOK<span class=\"_ _264\"> </span>40<span class=\"_ _22d\"> </span>2023USD<span class=\"_ _187\"> </span>4<span class=\"_ _84\"> </span>DKK<span class=\"_ _12d\"> </span>28<span class=\"_ _22d\"> </span>20231 <span class=\"_ _291\"></span> <span class=\"_ _75\"> </span>Valutapar<span class=\"_ _b\"></span> der net<span class=\"_ _3\"></span>tosummen av sikringene<span class=\"_ _b\"></span> er st\u00f8rre enn 20 mill. kroner<span class=\"_ _b\"></span>. Renterisi<span class=\"_ _8\"></span>k<span class=\"_ _b\"></span>o<span class=\"_ _3\"></span> Orklas r<span class=\"_ _b\"></span>enterisiko<span class=\"_ _b\"></span> er hovedsak<span class=\"_ _b\"></span>elig knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til konsernets<span class=\"_ _b\"></span> gjeldsportef\u00f8lje.<span class=\"_ _8\"></span> Denne risik<span class=\"_ _b\"></span>oen styr<span class=\"_ _b\"></span>es p\u00e5 k<span class=\"_ _b\"></span>onsernniv\u00e5.<span class=\"_ _b\"></span> Konsernet har<span class=\"_ _b\"></span> som m\u00e5lsetting at rentek<span class=\"_ _b\"></span>ostnadene i hovedsak<span class=\"_ _b\"></span> skal <span class=\"_ _b\"></span>f\u00f8lge <span class=\"_ _b\"></span>den generelle<span class=\"_ _b\"></span> utviklingen i pengemark<span class=\"_ _b\"></span>edet. Et m\u00e5lsatt mak<span class=\"_ _b\"></span>simalt netto gjeldsniv<span class=\"_ _b\"></span>\u00e5 p\u00e5 <span class=\"_ _b\"></span>2,5x EBITD<span class=\"_ _b\"></span>A begrenser<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> renterisiko.<span class=\"_ _b\"></span> Rentesikring kan <span class=\"_ _b\"></span>etableres <span class=\"_ _b\"></span>dersom gjelden vesentlig overstiger m\u00e5lsatt maksimalniv\u00e5,<span class=\"_ _b\"></span> eller konsernets<span class=\"_ _b\"></span> renterisik<span class=\"_ _b\"></span>o har \u00f8kt grunnet<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>andre<span class=\"_ _8\"></span> ek<span class=\"_ _8\"></span>straordin\u00e6r<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> forhold.Gjeldsportef\u00f8ljens rentebindingsprofil dannes<span class=\"_ _b\"></span> gjennom valg av rentebinding p\u00e5 k<span class=\"_ _b\"></span>onsernets l\u00e5n <span class=\"_ _b\"></span>samt bruk av<span class=\"_ _b\"></span> valuta-<span class=\"_ _b\"></span> og rentederiv<span class=\"_ _b\"></span>ater<span class=\"_ _b\"></span>. Pr<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>31. desember<span class=\"_ _b\"></span> 2022 <span class=\"_ _b\"></span>er hele k<span class=\"_ _b\"></span>onsernets r<span class=\"_ _b\"></span>enteb\u00e6rende <span class=\"_ _b\"></span>gjeld (ek<span class=\"_ _b\"></span>skl. leieforpliktelser) <span class=\"_ _b\"></span>til flytende rente<span class=\"_ _b\"></span> (96 % pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember<span class=\"_ _b\"></span> 2021), <span class=\"_ _b\"></span>og gjennomsnittlig rentebinding er <span class=\"_ _b\"></span>0,1 \u00e5r (0,4<span class=\"_ _b\"></span> \u00e5r pr<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>31. desember<span class=\"_ _b\"></span> 2021). R<span class=\"_ _b\"></span>enteeksponeringen knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til rentefornyelser<span class=\"_ _b\"></span> for konsernets<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>renteb\u00e6r<span class=\"_ _8\"></span>ende<span class=\"_ _8\"></span> gjeld fordelt p\u00e5 v<span class=\"_ _8\"></span>aluta<span class=\"_ _8\"></span> og finansielle instrumenter er<span class=\"_ _b\"></span> vist i tabell <span class=\"_ _3\"></span>2a<span class=\"_ _8\"></span> og 2b.T<span class=\"_ _b\"></span>abell 2aInstrument- og rentebindingsfor<span class=\"_ _b\"></span>delt <span class=\"_ _3\"></span>renteb\u00e6r<span class=\"_ _8\"></span>ende<span class=\"_ _8\"></span> gjeld2022 2021 Neste r<span class=\"_ _8\"></span>entereguleringNeste r<span class=\"_ _8\"></span>entereguleringBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _198\"> </span>2022<span class=\"_ _4a\"> </span>0\u20133 md.<span class=\"_ _349\"> </span>3\u20136 md.<span class=\"_ _162\"> </span>6\u201312 md.<span class=\"_ _62\"> </span>1\u20133 \u00e5r<span class=\"_ _62\"> </span>3\u20135 \u00e5r<span class=\"_ _4c\"> </span><span class=\"ws3\">&gt; 5 \u00e5r<span class=\"_ _11e\"> </span></span>2021<span class=\"_ _75\"> </span>0\u20133 md.<span class=\"_ _75\"> </span>3\u20136 md.<span class=\"_ _162\"> </span>6\u201312 md.<span class=\"_ _13a\"> </span>1\u20133 \u00e5r<span class=\"_ _62\"> </span>3\u20135 \u00e5r<span class=\"_ _4c\"> </span><span class=\"ws3\">&gt; 5 \u00e5r</span>Obligasjonsl\u00e5n<span class=\"_ _30b\"> </span><span class=\"ff8 wse\">6 850<span class=\"_ _60\"> </span></span><span class=\"ls13 ws22\">3 2<span class=\"_ _3\"></span>57<span class=\"_ _6c\"> </span></span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _73\"> </span>881<span class=\"_ _1a4\"> </span>939<span class=\"_ _61\"> </span>1 773<span class=\"_ _119\"> </span>6 089<span class=\"_ _154\"> </span><span class=\"wsc\">3 403<span class=\"_ _262\"> </span></span>55<span class=\"_ _6c\"> </span>-<span class=\"_ _19e\"> </span>914<span class=\"_ _161\"> </span>984<span class=\"_ _1b7\"> </span>733Bankl\u00e5n<span class=\"_ _1ff\"> </span><span class=\"ff8 ls13 ws7a\">7 197<span class=\"_ _5a\"> </span></span><span class=\"wse\">6 853<span class=\"_ _212\"> </span></span>344<span class=\"_ _6c\"> </span>-<span class=\"_ _144\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _2ca\"> </span><span class=\"ls11\">4 078<span class=\"_ _75\"> </span></span><span class=\"wse\">4 016<span class=\"_ _1d0\"> </span></span>62<span class=\"_ _6c\"> </span>-<span class=\"_ _153\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-Sertifikatl\u00e5n<span class=\"_ _1ac\"> </span><span class=\"ff8 wse\">2 500<span class=\"_ _77\"> </span><span class=\"ff2\">1 000<span class=\"_ _5a\"> </span>1 500<span class=\"_ _6c\"> </span></span></span>-<span class=\"_ _144\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _ef\"> </span><span class=\"wse\">1 750<span class=\"_ _55\"> </span>1 750<span class=\"_ _1af\"> </span></span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _153\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _1bc\"> </span>-Kassekr<span class=\"_ _b\"></span>edit<span class=\"_ _3\"></span>t<span class=\"_ _336\"> </span><span class=\"ff8\">220<span class=\"_ _64\"> </span></span>220<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _144\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _118\"> </span>373<span class=\"_ _13a\"> </span>373<span class=\"_ _1af\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _c9\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-Andre<span class=\"_ _b\"></span> l\u00e5n<span class=\"_ _296\"> </span><span class=\"ff8\">33<span class=\"_ _1c3\"> </span></span>4<span class=\"_ _236\"> </span>29<span class=\"_ _6c\"> </span>-<span class=\"_ _144\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _345\"> </span>105<span class=\"_ _137\"> </span>5<span class=\"_ _50\"> </span>100<span class=\"_ _6c\"> </span>-<span class=\"_ _153\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-Renteswapper<span class=\"_ _b\"></span> (verdisikring)<span class=\"_ _12d\"> </span><span class=\"ff8\">292<span class=\"_ _5a\"> </span></span>3<span class=\"_ _8\"></span> 635<span class=\"_ _a5\"> </span><span class=\"ws2\">250<span class=\"_ _6c\"> </span>-<span class=\"_ _1aa\"> </span>(881)<span class=\"_ _1a3\"> </span>(939)<span class=\"_ _228\"> </span></span>(1 7<span class=\"_ _3\"></span>73<span class=\"_ _f\"></span>)<span class=\"_ _2bb\"> </span><span class=\"ws2\">4<span class=\"_ _14d\"> </span></span>2 386<span class=\"_ _58\"> </span><span class=\"ws2\">250<span class=\"_ _6c\"> </span>-<span class=\"_ _5a\"> </span>(914)<span class=\"_ _1a3\"> </span>(985)<span class=\"_ _1aa\"> </span>(733<span class=\"_ _8\"></span>)</span>Renteswapper<span class=\"_ _b\"></span> (kontantstr<span class=\"_ _b\"></span>\u00f8msikring)<span class=\"_ _1a1\"> </span>0<span class=\"_ _1a\"> </span><span class=\"ff2\">-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _144\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _124\"> </span>0<span class=\"_ _150\"> </span>(449)<span class=\"_ _145\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _c9\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _7d\"> </span>4<span class=\"_ _3\"></span>49</span>Rentederivater<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>\u00f8vrige)<span class=\"_ _34a\"> </span><span class=\"ff8\">6<span class=\"_ _1a\"> </span></span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _15b\"> </span>6<span class=\"_ _145\"> </span>-<span class=\"_ _1bc\"> </span>-<span class=\"_ _25e\"> </span>11<span class=\"_ _1a5\"> </span>(110)<span class=\"_ _145\"> </span>-<span class=\"_ _58\"> </span>112<span class=\"_ _137\"> </span>9<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-V<span class=\"_ _b\"></span>alutaderivater<span class=\"_ _30f\"> </span><span class=\"ff8\">33<span class=\"_ _b3\"> </span></span>27<span class=\"_ _c8\"> </span>3<span class=\"_ _c8\"> </span>3<span class=\"_ _144\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _124\"> </span>0<span class=\"_ _e9\"> </span>(2)<span class=\"_ _1b4\"> </span>2<span class=\"_ _6c\"> </span>-<span class=\"_ _c9\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-Gjeld leieforpliktelser<span class=\"_ _1fe\"> </span><span class=\"ff8 wse\">1 971<span class=\"_ _1ba\"> </span></span>442<span class=\"_ _236\"> </span>90<span class=\"_ _6c\"> </span>-<span class=\"_ _62\"> </span>795<span class=\"_ _a5\"> </span>390<span class=\"_ _161\"> </span>254<span class=\"_ _cf\"> </span><span class=\"wse\">1 924<span class=\"_ _136\"> </span></span>408<span class=\"_ _262\"> </span>98<span class=\"_ _6c\"> </span>-<span class=\"_ _13a\"> </span><span class=\"ls29 ws36\">74<span class=\"_ _3\"></span>6<span class=\"_ _1ba\"> </span></span>387<span class=\"_ _a5\"> </span>285Renteb\u00e6rende<span class=\"_ _b\"></span> gjeld<span class=\"_ _fb\"> </span><span class=\"ff8 ws29\">19 102<span class=\"_ _151\"> </span></span>15 438<span class=\"_ _cd\"> </span>2 216<span class=\"_ _c8\"> </span><span class=\"ws2\">3<span class=\"_ _73\"> </span>801<span class=\"_ _a5\"> </span>390<span class=\"_ _161\"> </span>254<span class=\"_ _11d\"> </span></span>14 334<span class=\"_ _6e\"> </span>11 780<span class=\"_ _e9\"> </span><span class=\"ws2\">567<span class=\"_ _e9\"> </span>112<span class=\"_ _4f\"> </span>755<span class=\"_ _161\"> </span>386<span class=\"_ _1b7\"> </span>734</span>T<span class=\"_ _b\"></span>abell 2bInstrument- og v<span class=\"_ _b\"></span>alutafordelt renteb\u00e6rende<span class=\"_ _b\"></span> gjeld2022<span class=\"_ _34b\"> </span>2021Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>2022<span class=\"_ _15a\"> </span>NOK<span class=\"_ _58\"> </span>SEK<span class=\"_ _15a\"> </span>EUR<span class=\"_ _69\"> </span>USD<span class=\"_ _130\"> </span>DKK<span class=\"_ _61\"> </span>\u00d8vrige<span class=\"_ _11e\"> </span>2021<span class=\"_ _1ba\"> </span>NOK<span class=\"_ _58\"> </span>SEK<span class=\"_ _15a\"> </span>EUR<span class=\"_ _69\"> </span>USD<span class=\"_ _130\"> </span>DKK<span class=\"_ _61\"> </span>\u00d8vrigeObligasjonsl\u00e5n<span class=\"_ _142\"> </span><span class=\"ff8 wse\">6 850<span class=\"_ _75\"> </span><span class=\"ff2\">6 762<span class=\"_ _6c\"> </span></span></span>-<span class=\"_ _1af\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _236\"> </span>25<span class=\"_ _236\"> </span>63<span class=\"_ _fa\"> </span><span class=\"wse\">6 089<span class=\"_ _154\"> </span>6 030<span class=\"_ _1af\"> </span></span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _153\"> </span>-<span class=\"_ _71\"> </span>26<span class=\"_ _48\"> </span>33Bankl\u00e5n<span class=\"_ _193\"> </span><span class=\"ff8 ls13 ws7a\">7 1<span class=\"_ _3\"></span>97<span class=\"_ _4a\"> </span></span><span class=\"wse\">1 000<span class=\"_ _4a\"> </span>3 028<span class=\"_ _37\"> </span>2 030<span class=\"_ _1b7\"> </span><span class=\"ls11 ws22\">976<span class=\"_ _6c\"> </span></span></span>-<span class=\"_ _23a\"> </span>163<span class=\"_ _15e\"> </span><span class=\"ls11\">4 078<span class=\"_ _13f\"> </span></span>2<span class=\"_ _135\"> </span><span class=\"wse\">1 953<span class=\"_ _5a\"> </span>1 500<span class=\"_ _135\"> </span></span>538<span class=\"_ _1b4\"> </span>5<span class=\"_ _236\"> </span>80Sertifikatl\u00e5n<span class=\"_ _32b\"> </span>2 500<span class=\"_ _55\"> </span>2<span class=\"_ _8\"></span> 500<span class=\"_ _6c\"> </span><span class=\"ws2\">-<span class=\"_ _1af\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _1bc\"> </span>-<span class=\"_ _248\"> </span></span>1 750<span class=\"_ _55\"> </span>1 750<span class=\"_ _1af\"> </span><span class=\"ws2\">-<span class=\"_ _6c\"> </span>-<span class=\"_ _153\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _1bc\"> </span>-</span>Kassekr<span class=\"_ _b\"></span>edit<span class=\"_ _3\"></span>t<span class=\"_ _21c\"> </span><span class=\"ff8\">220<span class=\"_ _33a\"> </span></span>(21)<span class=\"_ _36\"> </span>(2)<span class=\"_ _236\"> </span>36<span class=\"_ _c8\"> </span>5<span class=\"_ _33a\"> </span>164<span class=\"_ _236\"> </span>38<span class=\"_ _12d\"> </span>373<span class=\"_ _19e\"> </span>(62)<span class=\"_ _c8\"> </span>6<span class=\"_ _33a\"> </span>431<span class=\"_ _36\"> </span>41<span class=\"_ _33a\"> </span>(36)<span class=\"_ _139\"> </span>(7)Andre<span class=\"_ _b\"></span> l\u00e5n<span class=\"_ _34c\"> </span><span class=\"ff8\">33<span class=\"_ _36\"> </span></span>26<span class=\"_ _6c\"> </span>-<span class=\"_ _1af\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _c8\"> </span>2<span class=\"_ _c8\"> </span>5<span class=\"_ _33c\"> </span>105<span class=\"_ _15a\"> </span>72<span class=\"_ _1af\"> </span>-<span class=\"_ _c8\"> </span>2<span class=\"_ _153\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _1b8\"> </span>31V<span class=\"_ _b\"></span>alutaderivater<span class=\"_ _45\"> </span><span class=\"ff8\">33<span class=\"_ _ed\"> </span></span><span class=\"wse\">(10 262)<span class=\"_ _170\"> </span>2 067<span class=\"_ _77\"> </span>2 692<span class=\"_ _71\"> </span></span>92<span class=\"_ _5a\"> </span><span class=\"wse\">1 932<span class=\"_ _5a\"> </span>3 512<span class=\"_ _2bb\"> </span></span>0<span class=\"_ _12c\"> </span><span class=\"wse\">(7 560)<span class=\"_ _4a\"> </span>2 298<span class=\"_ _1aa\"> </span>1 692<span class=\"_ _5a\"> </span></span>(614)<span class=\"_ _4a\"> </span><span class=\"wse\">1 561<span class=\"_ _1a3\"> </span>2 623</span>Rentederivater<span class=\"_ _2e3\"> </span><span class=\"ff8\">298<span class=\"_ _4c\"> </span></span>292<span class=\"_ _6c\"> </span>-<span class=\"_ _1b2\"> </span>6<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _34d\"> </span>15<span class=\"_ _b4\"> </span>4<span class=\"_ _1af\"> </span>-<span class=\"_ _262\"> </span>11<span class=\"_ _153\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-Gjeld leieforpliktelser<span class=\"_ _34e\"> </span><span class=\"ff8 wse\">1 971<span class=\"_ _52\"> </span></span>687<span class=\"_ _23a\"> </span>120<span class=\"_ _58\"> </span>835<span class=\"_ _145\"> </span>-<span class=\"_ _23a\"> </span>120<span class=\"_ _a5\"> </span>209<span class=\"_ _117\"> </span><span class=\"wse\">1 924<span class=\"_ _4f\"> </span></span>755<span class=\"_ _50\"> </span>135<span class=\"_ _1b7\"> </span>736<span class=\"_ _c9\"> </span>-<span class=\"_ _236\"> </span>88<span class=\"_ _64\"> </span>210Renteb\u00e6rende<span class=\"_ _b\"></span> gjeld<span class=\"_ _101\"> </span><span class=\"ff8 ws29\">19 102<span class=\"_ _19e\"> </span></span><span class=\"ws2\">984<span class=\"_ _5a\"> </span><span class=\"wse\">5 213<span class=\"_ _77\"> </span>5 599<span class=\"_ _60\"> </span>1 073<span class=\"_ _1a2\"> </span></span><span class=\"ls11\">2 243<span class=\"_ _4a\"> </span></span><span class=\"wse\">3 990<span class=\"_ _38\"> </span>14 334<span class=\"_ _4c\"> </span></span>991<span class=\"_ _22e\"> </span><span class=\"wse\">4 392<span class=\"_ _4a\"> </span>4 372<span class=\"_ _19e\"> </span></span>(35)<span class=\"_ _14f\"> </span><span class=\"wse\">1 644<span class=\"_ _1a3\"> </span></span><span class=\"ls11\">2 97<span class=\"_ _3\"></span>0</span></span>Renteniv\u00e5<span class=\"_ _b\"></span> l\u00e5nerente <span class=\"_ _34f\"> </span><span class=\"ff8 ls22 ws7b\">3<span class=\"_ _3\"></span>,7 %<span class=\"_ _55\"> </span></span>4,0 %<span class=\"_ _61\"> </span>3,<span class=\"_ _b\"></span>1 %<span class=\"_ _1a5\"> </span>2,4 %<span class=\"_ _60\"> </span>5,1 %<span class=\"_ _61\"> </span>2,<span class=\"_ _b\"></span>1 %<span class=\"_ _1aa\"> </span><span class=\"ls18 ws1d\">6<span class=\"_ _3\"></span>,7 %<span class=\"_ _df\"> </span></span>1,3 %<span class=\"_ _55\"> </span>1,6 %<span class=\"_ _73\"> </span>1,0 %<span class=\"_ _1aa\"> </span><span class=\"ls18 ws1d\">0<span class=\"_ _3\"></span>,7 %<span class=\"_ _1c5\"> </span></span>0,8 %<span class=\"_ _16b\"> </span>0,2 %<span class=\"_ _1a3\"> </span>3,3 %For v<span class=\"_ _b\"></span>alutaderivater og flervaluta kassekreditter er<span class=\"_ _b\"></span> fordrings- og gjeldsdelene<span class=\"_ _b\"></span> vist separat pr<span class=\"_ _b\"></span>. v<span class=\"_ _b\"></span>aluta, og inkluderer ogs\u00e5<span class=\"_ _b\"></span> de som er regnskapsf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t som eiendeler<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(negative<span class=\"_ _8\"></span> tall i <span class=\"_ _3\"></span>parantes).<span class=\"_ _b\"></span> Lik<span class=\"_ _3\"></span>vidite<span class=\"_ _3\"></span>tsrisiko Likviditetsrisik<span class=\"_ _b\"></span>o er<span class=\"_ _b\"></span> risikoen <span class=\"_ _b\"></span>for at <span class=\"_ _b\"></span>Orkla ikk<span class=\"_ _b\"></span>e kan m\u00f8te<span class=\"_ _b\"></span> sine<span class=\"_ _b\"></span> betalings-forpliktelser<span class=\"_ _f\"></span>. Styring av<span class=\"_ _8\"></span> likviditetsrisik<span class=\"_ _b\"></span>o har h\u00f8y<span class=\"_ _b\"></span> prioritet som <span class=\"_ _b\"></span>en del av<span class=\"_ _b\"></span> m\u00e5lsettingen om finansiell fleksibilitet.Orklas <span class=\"_ _b\"></span>styringsm\u00e5l for finansieringsaktiviteten,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>beskrevet<span class=\"_ _8\"></span> i note 28,<span class=\"_ _8\"></span> inneb\u00e6rer<span class=\"_ _b\"></span> at kortsiktig renteb\u00e6r<span class=\"_ _b\"></span>ende gjeld <span class=\"_ _b\"></span>og kjente kapitalbehov<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> dekk<span class=\"_ _b\"></span>et av ledige<span class=\"_ _b\"></span> langsiktige l\u00e5nerammer<span class=\"_ _b\"></span> minst ett \u00e5r<span class=\"_ _b\"></span> f\u00f8r<span class=\"_ _b\"></span> forfall. K<span class=\"_ _b\"></span>ontantstr\u00f8mmen fra<span class=\"_ _b\"></span> driften, <span class=\"_ _b\"></span>som bl.a. p\u00e5virk<span class=\"_ _b\"></span>es av<span class=\"_ _b\"></span> endringer i arbeidsk<span class=\"_ _b\"></span>apitalen, styr<span class=\"_ _b\"></span>es operasjonelt av forr<span class=\"_ _b\"></span>etningsomr\u00e5dene og er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>alt<span class=\"_ _8\"></span> vesentlig stabil,<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>med st\u00f8rst<span class=\"_ _8\"></span> positiv k<span class=\"_ _b\"></span>ontantstr\u00f8m i <span class=\"_ _b\"></span>4. kvartal. <span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>over<span class=\"_ _3\"></span>v\u00e5k<span class=\"_ _b\"></span>er likviditetsstr\u00f8mmene<span class=\"_ _b\"></span> p\u00e5 k<span class=\"_ _b\"></span>or<span class=\"_ _3\"></span>t og lang sikt prim\u00e6r<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> gjennom rapportering. Renteb\u00e6rende<span class=\"_ _8\"></span> gjeld styres<span class=\"_ _8\"></span> sammen med renteb\u00e6rende<span class=\"_ _b\"></span> fordringer<span class=\"_ _b\"></span> p\u00e5 k<span class=\"_ _b\"></span>onsernniv\u00e5. Forannevnte<span class=\"_ _b\"></span> tiltak medf<span class=\"_ _b\"></span>\u00f8rer at k<span class=\"_ _b\"></span>onsernet har<span class=\"_ _b\"></span> begrenset likviditetsrisik<span class=\"_ _b\"></span>o. For <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span>tterligere<span class=\"_ _8\"></span> \u00e5<span class=\"_ _8\"></span> redusere<span class=\"_ _b\"></span> refinansieringsrisik<span class=\"_ _8\"></span>oen <span class=\"_ _8\"></span>s\u00f8k<span class=\"_ _8\"></span>es<span class=\"_ _8\"></span> det<span class=\"_ _8\"></span> \u00e5<span class=\"_ _8\"></span> ha <span class=\"_ _b\"></span>en jevn forfallsfordeling p\u00e5<span class=\"_ _b\"></span> l\u00e5n og l\u00e5nerammer<span class=\"_ _f\"></span>. T<span class=\"_ _b\"></span>abell 3 <span class=\"_ _b\"></span>viser f<span class=\"_ _b\"></span>or<span class=\"_ _3\"></span>fallsfor<span class=\"_ _8\"></span>delingen av<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>onsernets<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>ontraktsf<span class=\"_ _8\"></span>estede bokf<span class=\"_ _8\"></span>\u00f8rte og ikke<span class=\"_ _b\"></span> bokf\u00f8rte finansielle f<span class=\"_ _b\"></span>orpliktelser<span class=\"_ _b\"></span>. T<span class=\"_ _f\"></span>allene <span class=\"_ _8\"></span>er udisk<span class=\"_ _b\"></span>onterte fremtidige<span class=\"_ _b\"></span> betalingsstr\u00f8mmer<span class=\"_ _f\"></span>, og kan derfor avvik<span class=\"_ _8\"></span>e fra<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>bokf\u00f8rte<span class=\"_ _8\"></span> tall.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Deriv<span class=\"_ _8\"></span>ater<span class=\"_ _8\"></span> er for<span class=\"_ _8\"></span>delt i henhold til <span class=\"_ _b\"></span>om de<span class=\"_ _b\"></span> har bruttooppgj\u00f8r (v<span class=\"_ _b\"></span>alutaderivater) eller<span class=\"_ _b\"></span> net<span class=\"_ _3\"></span>tooppgj\u00f8r<span class=\"_ _8\"></span> (rentederivater).<span class=\"_ _b\"></span> Oversikten <span class=\"_ _3\"></span>inkluderer<span class=\"_ _b\"></span> samtlige derivater<span class=\"_ _f\"></span>, ogs\u00e5<span class=\"_ _b\"></span> de som har positiv <span class=\"_ _b\"></span>verdi p\u00e5 balansedagen,<span class=\"_ _b\"></span> ettersom deriv<span class=\"_ _b\"></span>atene kan inneholde<span class=\"_ _b\"></span> b\u00e5de negative og positive k<span class=\"_ _b\"></span>ontantstr\u00f8mmer<span class=\"_ _b\"></span>, samt at verdien svinger<span class=\"_ _b\"></span> over tid.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>For fremtidige<span class=\"_ _b\"></span> rentebetalinger knyttet til instrumenter<span class=\"_ _b\"></span> med fly<span class=\"_ _3\"></span>tende<span class=\"_ _8\"></span> rente<span class=\"_ _b\"></span> er<span class=\"_ _8\"></span> forward-rentek<span class=\"_ _b\"></span>ur<span class=\"_ _3\"></span>ver beny<span class=\"_ _3\"></span>ttet,<span class=\"_ _8\"></span> og for<span class=\"_ _8\"></span> valutaderivater<span class=\"_ _f\"></span>, terminpriser<span class=\"_ _f\"></span>.T<span class=\"_ _b\"></span>abell<span class=\"ws3\"> 3</span>Forfallsfordeling finansielle<span class=\"_ _b\"></span> forpliktelser                 2022<span class=\"_ _350\"> </span>               2021Bokf\u00f8rt <span class=\"_ _5\"></span> Kontr<span class=\"_ _8\"></span>aktsfestet Bokf\u00f8rt <span class=\"_ _5\"></span> Kontr<span class=\"_ _8\"></span>aktsfestet Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOKverdik<span class=\"_ _8\"></span>ontantstr\u00f8m&lt; 1 <span class=\"_ _3\"></span>\u00e5r1\u20133 \u00e5r3\u20135 \u00e5r&gt; 5 \u00e5rverdik<span class=\"_ _8\"></span>ontantstr\u00f8m&lt; 1 <span class=\"_ _3\"></span>\u00e5r1\u20133 \u00e5r3\u20135 \u00e5r&gt; 5 \u00e5rRenteb\u00e6rende<span class=\"_ _b\"></span> l\u00e5n<span class=\"_ _112\"> </span>17 068<span class=\"_ _274\"> </span>17 365<span class=\"_ _69\"> </span>3 622<span class=\"_ _64\"> </span><span class=\"wsc\">3 493<span class=\"_ _69\"> </span></span>4 290<span class=\"_ _64\"> </span>5 960<span class=\"_ _48\"> </span>12 394<span class=\"_ _4c\"> </span>12 399<span class=\"_ _351\"> </span><span class=\"ws25\">3 195<span class=\"_ _15a\"> </span></span><span class=\"ls11\">2 307<span class=\"_ _69\"> </span></span><span class=\"wsc\">2 465<span class=\"_ _64\"> </span>4 432</span>Gjeld leieforpliktelser<span class=\"_ _107\"> </span><span class=\"wse\">1 971<span class=\"_ _14a\"> </span><span class=\"ls11 wsc\">2 1<span class=\"_ _3\"></span>24<span class=\"_ _224\"> </span></span></span>558<span class=\"_ _224\"> </span>852<span class=\"_ _153\"> </span>427<span class=\"_ _cb\"> </span>287<span class=\"_ _1b4\"> </span><span class=\"wse\">1 924<span class=\"_ _130\"> </span>2 050<span class=\"_ _153\"> </span></span>532<span class=\"_ _224\"> </span>790<span class=\"_ _1b4\"> </span>416<span class=\"_ _1ae\"> </span>312Rentebetalinger<span class=\"_ _188\"> </span>89<span class=\"_ _4e\"> </span><span class=\"ls11\">2 24<span class=\"_ _3\"></span>6<span class=\"_ _c9\"> </span></span>560<span class=\"_ _224\"> </span>889<span class=\"_ _c9\"> </span>534<span class=\"_ _153\"> </span>263<span class=\"_ _b7\"> </span>48<span class=\"_ _cb\"> </span>987<span class=\"_ _1ae\"> </span>182<span class=\"_ _224\"> </span>379<span class=\"_ _153\"> </span>260<span class=\"_ _1ae\"> </span>166Leverand\u00f8r-<span class=\"_ _b\"></span> og annen k<span class=\"_ _b\"></span>ortsiktig  8 237<span class=\"_ _212\"> </span>8 237<span class=\"_ _15a\"> </span>8 237<span class=\"_ _93\"> </span><span class=\"ws2\">-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1e0\"> </span></span>7 373<span class=\"_ _208\"> </span>7 373<span class=\"_ _208\"> </span>7<span class=\"_ _b\"></span> 373<span class=\"_ _b7\"> </span><span class=\"ws2\">-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-</span>finansiell gjeldKommittert, ikk<span class=\"_ _b\"></span>e innk<span class=\"_ _b\"></span>alt kapital <span class=\"_ _13b\"> </span>-<span class=\"_ _227\"> </span>7<span class=\"_ _133\"> </span>7<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _93\"> </span>-<span class=\"_ _123\"> </span>-<span class=\"_ _99\"> </span>15<span class=\"_ _99\"> </span>15<span class=\"_ _93\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-1Derivater<span class=\"_ _b\"></span> med net<span class=\"_ _3\"></span>tooppgj\u00f8r330<span class=\"_ _16c\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1ce\"> </span>76<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>- <span class=\"_ _352\"> </span><span class=\"fs4 fc3\">Innbetalinger<span class=\"_ _353\"> </span>-<span class=\"_ _62\"> </span><span class=\"wse\">(1 042)<span class=\"_ _130\"> </span></span>(259)<span class=\"_ _58\"> </span>(37<span class=\"_ _3\"></span>7)<span class=\"_ _208\"> </span>(24<span class=\"_ _b\"></span>7)<span class=\"_ _139\"> </span>(159)<span class=\"_ _38\"> </span>-<span class=\"_ _143\"> </span>(567)<span class=\"_ _b4\"> </span>(111)<span class=\"_ _351\"> </span>(216)<span class=\"_ _7e\"> </span>(133)<span class=\"_ _7e\"> </span>(107)</span> <span class=\"_ _352\"> </span><span class=\"fs4 fc3\">Utbetalinger<span class=\"_ _339\"> </span>-<span class=\"_ _14a\"> </span><span class=\"wse\">1 393<span class=\"_ _ca\"> </span></span>364<span class=\"_ _1c3\"> </span>517<span class=\"_ _1b4\"> </span>314<span class=\"_ _1ae\"> </span>198<span class=\"_ _11d\"> </span>-<span class=\"_ _cc\"> </span>646<span class=\"_ _160\"> </span><span class=\"ls13 ws15\">1<span class=\"_ _3\"></span>47<span class=\"_ _153\"> </span></span>265<span class=\"_ _160\"> </span>138<span class=\"_ _1b0\"> </span>96</span>1Derivater<span class=\"_ _b\"></span> med brut<span class=\"_ _3\"></span>tooppgj\u00f8r25<span class=\"_ _16c\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _67\"> </span>(46)<span class=\"_ _f5\"> </span>-<span class=\"_ _93\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>- <span class=\"_ _352\"> </span><span class=\"fs4 fc3\">Innbetalinger<span class=\"_ _353\"> </span>-<span class=\"_ _151\"> </span><span class=\"wsc\">(14 464)<span class=\"_ _14f\"> </span>(14 464)<span class=\"_ _16c\"> </span></span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _123\"> </span>-<span class=\"_ _274\"> </span><span class=\"wse\">(11 830)<span class=\"_ _134\"> </span>(11 830)<span class=\"_ _f5\"> </span></span>-<span class=\"_ _93\"> </span>-<span class=\"_ _1bb\"> </span>-</span> <span class=\"_ _352\"> </span><span class=\"fs4 fc3\">Utbetalinger<span class=\"_ _339\"> </span>-<span class=\"_ _22e\"> </span><span class=\"wsc\">14 488<span class=\"_ _19e\"> </span>14 488<span class=\"_ _1bb\"> </span></span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _123\"> </span>-<span class=\"_ _14a\"> </span><span class=\"wse\">11 767<span class=\"_ _1b7\"> </span>11 767<span class=\"_ _1bb\"> </span></span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _93\"> </span>-</span>Sum<span class=\"_ _33e\"> </span>27<span class=\"_ _8\"></span> 720<span class=\"_ _cd\"> </span>30 354<span class=\"_ _23a\"> </span><span class=\"ws29\">13 113<span class=\"_ _208\"> </span><span class=\"ls29 ws1d\">5<span class=\"_ _3\"></span> 3<span class=\"_ _3\"></span>74<span class=\"_ _351\"> </span></span></span>5 318<span class=\"_ _69\"> </span>6 549<span class=\"_ _113\"> </span>21 769<span class=\"_ _136\"> </span>22 840<span class=\"_ _1b7\"> </span>11 270<span class=\"_ _130\"> </span>3 525<span class=\"_ _36\"> </span><span class=\"ws29\">3<span class=\"_ _8\"></span> 146<span class=\"_ _69\"> </span><span class=\"wse\">4 899</span></span>1 <span class=\"_ _75\"> </span>Inkludert derivater<span class=\"_ _8\"></span> regnskapsf\u00f8rt som eiendeler<span class=\"_ _8\"></span> (negative tall i <span class=\"_ _3\"></span>parentes).De <span class=\"_ _b\"></span>finansielle forpliktelsene<span class=\"_ _b\"></span> betjenes av<span class=\"_ _b\"></span> kontantstr\u00f8mmer<span class=\"_ _b\"></span> fra<span class=\"_ _b\"></span> driften, k<span class=\"_ _b\"></span>ontanter <span class=\"_ _b\"></span>og kontantekviv<span class=\"_ _b\"></span>alenter og r<span class=\"_ _b\"></span>enteb\u00e6rende f<span class=\"_ _b\"></span>ordringer <span class=\"_ _b\"></span>samt trekk<span class=\"_ _b\"></span> p\u00e5 ubenyttede l\u00e5nerammer<span class=\"_ _b\"></span> ved behov<span class=\"_ _b\"></span>. Ubenyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> k<span class=\"_ _b\"></span>ommit<span class=\"_ _3\"></span>terte<span class=\"_ _8\"></span> l\u00e5nerammer<span class=\"_ _f\"></span>, hvis<span class=\"_ _8\"></span> forfallsfor<span class=\"_ _8\"></span>deling <span class=\"_ _8\"></span>vises i note<span class=\"_ _b\"></span> 29, <span class=\"_ _b\"></span>var <span class=\"_ _8\"></span>7<span class=\"_ _b\"></span>,1 mrd.<span class=\"_ _b\"></span> kroner pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _b\"></span> desember<span class=\"_ _8\"></span> 2022 (7<span class=\"_ _b\"></span>,2 mrd.<span class=\"_ _b\"></span> kroner pr<span class=\"_ _f\"></span>. <span class=\"_ _8\"></span>31. <span class=\"_ _b\"></span>desember 2021).Kre<span class=\"_ _3\"></span>dittrisiko Styring av kr<span class=\"_ _b\"></span>edit<span class=\"_ _3\"></span>trisik<span class=\"_ _b\"></span>o knyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>til kundefor<span class=\"_ _8\"></span>dringer<span class=\"_ _8\"></span> og andr<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> oper<span class=\"_ _8\"></span>asjonelle<span class=\"_ _8\"></span> fordringer<span class=\"_ _f\"></span>, h\u00e5ndteres<span class=\"_ _8\"></span> som en del <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>orretningsmessig risik<span class=\"_ _8\"></span>o og f\u00f8lges<span class=\"_ _b\"></span> opp k<span class=\"_ _b\"></span>ontinuerlig som en del <span class=\"_ _3\"></span>av l\u00f8pende drift.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>De<span class=\"_ _8\"></span> nordisk<span class=\"_ _8\"></span>e dagligv<span class=\"_ _8\"></span>aremark<span class=\"_ _b\"></span>edene preges<span class=\"_ _b\"></span> av relativt f\u00e5,<span class=\"_ _b\"></span> store<span class=\"_ _b\"></span> akt\u00f8rer<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>som inneb\u00e6rer <span class=\"_ _b\"></span>en viss<span class=\"_ _b\"></span> konsentrasjon av kr<span class=\"_ _b\"></span>edit<span class=\"_ _3\"></span>tek<span class=\"_ _8\"></span>sponering mot <span class=\"_ _b\"></span>enkeltmotparter<span class=\"_ _b\"></span>.<span class=\"_ _8\"></span> Fordringer<span class=\"_ _8\"></span> p\u00e5<span class=\"_ _8\"></span> de<span class=\"_ _b\"></span> fire<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>st\u00f8rste kundene<span class=\"_ _b\"></span> utgj\u00f8r hver <span class=\"_ _b\"></span>5\u201310 % av <span class=\"_ _b\"></span>totale kundefor<span class=\"_ _b\"></span>dringer<span class=\"_ _b\"></span>. V<span class=\"_ _f\"></span>ed salg <span class=\"_ _8\"></span>til kunder<span class=\"_ _b\"></span> i geografisk<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>omr\u00e5der med politisk<span class=\"_ _b\"></span> risiko<span class=\"_ _b\"></span> beny<span class=\"_ _3\"></span>ttes i <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>viss utstr<span class=\"_ _8\"></span>ekning <span class=\"_ _8\"></span>trade<span class=\"_ _8\"></span> finance-produkter<span class=\"_ _b\"></span> for \u00e5<span class=\"_ _b\"></span> redusere<span class=\"_ _b\"></span> kredittrisikoen.<span class=\"_ _b\"></span> Dagens kredittrisik<span class=\"_ _b\"></span>o vur<span class=\"_ _b\"></span>dere<span class=\"_ _3\"></span>s som akseptabel.<span class=\"_ _b\"></span> Det er<span class=\"_ _b\"></span> foretatt avsetninger<span class=\"_ _b\"></span> for<span class=\"_ _b\"></span> tap p\u00e5<span class=\"_ _b\"></span> kundefordringer<span class=\"_ _f\"></span>, <span class=\"_ _b\"></span>og balansef\u00f8rt bel\u00f8p tilsvar<span class=\"_ _b\"></span>er virk<span class=\"_ _b\"></span>elig verdi <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> balansedagen. A<span class=\"_ _b\"></span>vsetninger samt  <span class=\"_ _3d\"></span>aldersfordeling p\u00e5<span class=\"_ _b\"></span> forfalte k<span class=\"_ _8\"></span>undefordringer<span class=\"_ _b\"></span> vises<span class=\"_ _8\"></span> i note<span class=\"_ _8\"></span> 24.<span class=\"_ _b\"></span> Orklas kr<span class=\"_ _b\"></span>edit<span class=\"_ _3\"></span>trisik<span class=\"_ _b\"></span>o p\u00e5<span class=\"_ _8\"></span> finansielle<span class=\"_ _b\"></span> instrumenter <span class=\"_ _8\"></span>styres<span class=\"_ _8\"></span> av<span class=\"_ _8\"></span> sentr<span class=\"_ _8\"></span>al finansavdeling. Risik<span class=\"_ _b\"></span>oen oppst\u00e5r ved bruk av finansielle sikrings <span class=\"_ _3d\"></span>transaksjoner<span class=\"_ _f\"></span>, plasseringer <span class=\"_ _b\"></span>og kontohold.<span class=\"_ _b\"></span> Det tilstr<span class=\"_ _b\"></span>ebes prim\u00e6rt \u00e5 minimer<span class=\"_ _b\"></span>e k<span class=\"_ _b\"></span>ontanter og k<span class=\"_ _b\"></span>ontantekvivalenter plassert utenfor<span class=\"_ _b\"></span> konsernet.<span class=\"_ _b\"></span> Dernest har k<span class=\"_ _b\"></span>ontohold og finansielle<span class=\"_ _b\"></span>  <span class=\"_ _3d\"></span>sikringstransak<span class=\"_ _8\"></span>sjoner hovedsak<span class=\"_ _b\"></span>elig langsiktig l\u00e5ngivende bank<span class=\"_ _b\"></span>er som motpar<span class=\"_ _3\"></span>t.<span class=\"_ _8\"></span> Utover dette  <span class=\"_ _3d\"></span>gjelder bel\u00f8psgrenser og minstekrav<span class=\"_ _8\"></span> til en banks<span class=\"_ _b\"></span> kredittrating ved plassering av<span class=\"_ _b\"></span> overskudds <span class=\"_ _3d\"></span>likviditet.<span class=\"_ _b\"></span> Eksponeringen overv\u00e5kes<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ontinuerlig <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> sentral finansavdeling,<span class=\"_ _8\"></span> og vurderes<span class=\"_ _b\"></span> som <span class=\"_ _3\"></span>lav<span class=\"_ _b\"></span>. Orkla <span class=\"_ _b\"></span>AS<span class=\"_ _b\"></span>A har International Sw<span class=\"_ _b\"></span>ap Dealers <span class=\"_ _b\"></span>Association (ISD<span class=\"_ _b\"></span>A)-av<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> med sine motparter<span class=\"_ _b\"></span> i rente- <span class=\"_ _b\"></span>og valutatransak<span class=\"_ _b\"></span>sjoner<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>som muliggj\u00f8r reduk<span class=\"_ _b\"></span>sjon av oppgj\u00f8rsrisik<span class=\"_ _b\"></span>o. Maksimal<span class=\"_ _3\"></span> kredit<span class=\"_ _3\"></span>trisik<span class=\"_ _8\"></span>o Konsernets<span class=\"_ _b\"></span> maksimale<span class=\"_ _b\"></span> kredittrisiko<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til <span class=\"_ _8\"></span>finansielle<span class=\"_ _8\"></span> instrumenter<span class=\"_ _b\"></span>,  tilsvarer<span class=\"_ _b\"></span> brutto for<span class=\"_ _b\"></span>dringer<span class=\"_ _b\"></span>. I en hypotetisk,<span class=\"_ _b\"></span> usannsynlig situasjon,<span class=\"_ _b\"></span> der ingen fordringer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>blir<span class=\"_ _8\"></span> innfridd, tilsvar<span class=\"_ _8\"></span>er dette:T<span class=\"_ _b\"></span>abell 4Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _160\"> </span>2021Kontanter<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ontantekvivalenter<span class=\"_ _354\"> </span><span class=\"wse\">1 502<span class=\"_ _25c\"> </span><span class=\"ws25\">1 127</span></span>K<span class=\"_ _b\"></span>unde- og andr<span class=\"_ _b\"></span>e handelsfordringer<span class=\"_ _29d\"> </span><span class=\"wse\">7 706<span class=\"_ _130\"> </span>6 526</span>Andre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>or<span class=\"_ _3\"></span>tsiktige<span class=\"_ _b\"></span> fordringer<span class=\"_ _355\"> </span><span class=\"ws2\">588<span class=\"_ _160\"> </span>481</span>Langsiktige f<span class=\"_ _b\"></span>ordringer<span class=\"_ _30\"> </span><span class=\"ws2\">404<span class=\"_ _cb\"> </span>402</span>Derivater<span class=\"_ _356\"> </span>22<span class=\"_ _1af\"> </span>59Sum<span class=\"_ _2a0\"> </span><span class=\"wse\">10 222<span class=\"_ _15a\"> </span>8 595</span>R\u00e5v<span class=\"_ _8\"></span>areprisrisiko Orkla har<span class=\"_ _b\"></span> ek<span class=\"_ _b\"></span>sponering mot prisrisiko<span class=\"_ _b\"></span> p\u00e5 innkj\u00f8p<span class=\"_ _b\"></span> av en r<span class=\"_ _b\"></span>ekke<span class=\"_ _b\"></span> r\u00e5varer<span class=\"_ _f\"></span>, <span class=\"_ _8\"></span>spesielt jordbruk<span class=\"_ _b\"></span>sprodukter<span class=\"_ _b\"></span>. Imidlertid p\u00e5virk<span class=\"_ _b\"></span>es ogs\u00e5<span class=\"_ _b\"></span> produktprisen p\u00e5 <span class=\"_ _b\"></span>solgte produkter<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av r\u00e5var<span class=\"_ _8\"></span>epriser<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> og det er<span class=\"_ _8\"></span> generelt<span class=\"_ _8\"></span> Orklas m\u00e5lsetting <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> redusere<span class=\"_ _8\"></span> r\u00e5var<span class=\"_ _b\"></span>eprisrisikoen gjennom innkj\u00f8ps- og salgsk<span class=\"_ _b\"></span>ontrakter<span class=\"_ _b\"></span>. R\u00e5vareprisrisik<span class=\"_ _b\"></span>o for<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>enkelte<span class=\"_ _b\"></span> forretningsomr<span class=\"_ _b\"></span>\u00e5der er<span class=\"_ _b\"></span> n\u00e6rmere <span class=\"_ _b\"></span>omtalt under (I) <span class=\"_ _b\"></span>\u00abOrganisering av<span class=\"_ _b\"></span> finansiell risik<span class=\"_ _b\"></span>ostyring\u00bb. Orkla har vider<span class=\"_ _b\"></span>e eksponering mot prisrisiko<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _8\"></span> energi (<span class=\"_ _b\"></span>gass og elektrisk<span class=\"_ _8\"></span> kraft).<span class=\"_ _b\"></span> Det er<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember <span class=\"_ _b\"></span>2022 inng\u00e5tt sikringer<span class=\"_ _b\"></span> p\u00e5 8.337<span class=\"_ _b\"></span> Mt propan, samt naturgass tilsv<span class=\"_ _b\"></span>arende 10<span class=\"_ _b\"></span>7 GWh for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5rene<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>2023\u20132025.Sensitiv<span class=\"_ _8\"></span>itetsana<span class=\"_ _8\"></span>lyse Konsernets<span class=\"_ _b\"></span> finansielle instrumenter<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> utsat<span class=\"_ _3\"></span>t <span class=\"_ _8\"></span>for<span class=\"_ _b\"></span> ulike<span class=\"_ _b\"></span> typer<span class=\"_ _8\"></span> mark<span class=\"_ _8\"></span>edsrisik<span class=\"_ _b\"></span>o som kan p\u00e5virk<span class=\"_ _b\"></span>e resultat<span class=\"_ _b\"></span> eller <span class=\"_ _b\"></span>egenkapital. Det<span class=\"_ _b\"></span> anvendes finansielle<span class=\"_ _b\"></span> instrumenter<span class=\"_ _b\"></span>, s\u00e6rlig deriv<span class=\"_ _b\"></span>ater<span class=\"_ _b\"></span>, i sikrings\u00f8yemed, for sikring av b\u00e5de finansiell og operasjonell ek<span class=\"_ _b\"></span>sponering. I tabell <span class=\"_ _b\"></span>5 presenteres<span class=\"_ _b\"></span> en partiell analyse av<span class=\"_ _b\"></span> sensitiviteten p\u00e5<span class=\"_ _b\"></span> de <span class=\"_ _b\"></span>finansielle instrumentene, <span class=\"_ _b\"></span>der isolert <span class=\"_ _b\"></span>virkning av hver <span class=\"_ _b\"></span>enkelt<span class=\"_ _b\"></span> risiko<span class=\"_ _b\"></span> p\u00e5 resultat <span class=\"_ _b\"></span>og egenkapital er<span class=\"_ _b\"></span> estimer<span class=\"_ _3\"></span>t.<span class=\"_ _8\"></span> Utgangspunktet er en v<span class=\"_ _8\"></span>algt hypotetisk endring i ulik<span class=\"_ _b\"></span>e mark<span class=\"_ _b\"></span>edsparametere p\u00e5<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> balanse pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _b\"></span> desember<span class=\"_ _8\"></span> 2022.<span class=\"_ _b\"></span> Analysen <span class=\"_ _b\"></span>omfat<span class=\"_ _3\"></span>ter<span class=\"_ _f\"></span>, i henhold <span class=\"_ _8\"></span>til IFRS,<span class=\"_ _b\"></span> kun finansielle<span class=\"_ _8\"></span> instrumenter<span class=\"_ _8\"></span> og <span class=\"_ _b\"></span>er ikk<span class=\"_ _b\"></span>e ment \u00e5<span class=\"_ _b\"></span> gi et<span class=\"_ _b\"></span> helhetlig bilde av k<span class=\"_ _b\"></span>onsernets mark<span class=\"_ _b\"></span>edsrisik<span class=\"_ _b\"></span>o, for<span class=\"_ _b\"></span> ek<span class=\"_ _b\"></span>sempel: \u2022 <span class=\"_ _10\"> </span>V<span class=\"_ _b\"></span>ed valutasikring av<span class=\"_ _b\"></span> inng\u00e5tte k<span class=\"_ _b\"></span>ontrakter p\u00e5virk<span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>endring i verdien p\u00e5<span class=\"_ _b\"></span>  sikringen resultatet,<span class=\"_ _b\"></span> mens motsvarende<span class=\"_ _b\"></span> endring p\u00e5<span class=\"_ _b\"></span> den underliggende k<span class=\"_ _b\"></span>ontrakten <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e vises,<span class=\"_ _8\"></span> da<span class=\"_ _8\"></span> den <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e er<span class=\"_ _b\"></span> et finansielt <span class=\"_ _3\"></span>instrument.<span class=\"_ _b\"></span> \u2022 <span class=\"_ _10\"> </span>V<span class=\"_ _b\"></span>ed endring i <span class=\"_ _b\"></span>\u00e9n av parameterne<span class=\"_ _b\"></span> tar analy<span class=\"_ _b\"></span>sen ikke<span class=\"_ _b\"></span> hensyn til k<span class=\"_ _b\"></span>orrelasjoner med andre<span class=\"_ _b\"></span> parametere. \u2022 <span class=\"_ _10\"> </span><span class=\"wsc\">Finansielle instrumenter denominert i enhetenes funk<span class=\"_ _b\"></span>sjonelle valuta,<span class=\"_ _b\"></span> </span>utgj\u00f8r ingen valutarisik<span class=\"_ _b\"></span>o og omfattes derfor<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e av denne<span class=\"_ _8\"></span> analysen. V<span class=\"_ _b\"></span>aluta <span class=\"_ _22a\"></span>eksponeringen p\u00e5 omregningen av slik<span class=\"_ _b\"></span>e finansielle<span class=\"_ _8\"></span> instrumenter til  <span class=\"_ _3d\"></span>k<span class=\"_ _8\"></span>onsernets pr<span class=\"_ _8\"></span>esentasjonsvaluta<span class=\"_ _b\"></span> er<span class=\"_ _8\"></span> heller ikk<span class=\"_ _b\"></span>e inkludert.<span class=\"_ _8\"></span> Generelt forventes det<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>at resultat- og egenk<span class=\"_ _8\"></span>apitalp\u00e5virkningen fra<span class=\"_ _8\"></span> finansielle instrumenter i tabell 5 utligner p\u00e5virkningen <span class=\"_ _3\"></span>fra<span class=\"_ _b\"></span> sikringsobjekter der<span class=\"_ _b\"></span> de finansielle instrumentene<span class=\"_ _b\"></span> inng\u00e5r i <span class=\"_ _b\"></span>sikringsforhold.T<span class=\"_ _b\"></span>abell 5Sensitivitet finansielle<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>instrumenter2022:  Regnskapsmessig <span class=\"_ _b\"></span>effekt p\u00e5<span class=\"_ _10b\"> </span>2021:  Regnskapsmessig <span class=\"_ _b\"></span>effekt p\u00e5Resultat ved: <span class=\"_ _1c4\"> </span>T<span class=\"_ _8\"></span>otalresultat ved:<span class=\"_ _265\"> </span>Resultat<span class=\"_ _8\"></span> ved:<span class=\"_ _11c\"> </span>Totalr<span class=\"_ _8\"></span>esultat ved:1111Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _357\"> </span>\u00d8kningReduk<span class=\"_ _8\"></span>sjon<span class=\"_ _1b1\"> </span>\u00d8kningReduk<span class=\"_ _8\"></span>sjon<span class=\"_ _1a9\"> </span>\u00d8kningReduk<span class=\"_ _8\"></span>sjon<span class=\"_ _1b1\"> </span>\u00d8kningReduk<span class=\"_ _8\"></span>sjonFinansielle instrumenter<span class=\"_ _b\"></span> som inng\u00e5r<span class=\"_ _b\"></span> i sikringsforholdRenterisik<span class=\"_ _b\"></span>o: 100<span class=\"_ _b\"></span> basispunkter parallelt <span class=\"_ _b\"></span>skift i rentekurver alle<span class=\"_ _b\"></span> valutaer<span class=\"_ _88\"> </span>(132)<span class=\"_ _1ae\"> </span>132<span class=\"_ _cf\"> </span>(1)<span class=\"_ _259\"> </span>1<span class=\"_ _358\"> </span>(93<span class=\"_ _b\"></span>)<span class=\"_ _b2\"> </span>93<span class=\"_ _164\"> </span>32<span class=\"_ _152\"> </span>(35)V<span class=\"_ _b\"></span>alutarisiko: <span class=\"_ _b\"></span>10 % <span class=\"_ _b\"></span>endring i valutakurs,<span class=\"_ _b\"></span> EUR<span class=\"_ _53\"> </span>7<span class=\"_ _16c\"> </span>(7)<span class=\"_ _171\"> </span>(365)<span class=\"_ _c9\"> </span>365<span class=\"_ _34d\"> </span>2<span class=\"_ _16c\"> </span>(2)<span class=\"_ _1bb\"> </span>(317)<span class=\"_ _160\"> </span>317V<span class=\"_ _b\"></span>alutarisiko: <span class=\"_ _b\"></span>10 % <span class=\"_ _b\"></span>endring i valutakurs,<span class=\"_ _b\"></span> SEK<span class=\"_ _359\"> </span>(5)<span class=\"_ _91\"> </span>5<span class=\"_ _8e\"> </span>(206)<span class=\"_ _c9\"> </span>206<span class=\"_ _ad\"> </span>(2)<span class=\"_ _91\"> </span>2<span class=\"_ _96\"> </span>(168)<span class=\"_ _1ae\"> </span>168Aksjek<span class=\"_ _b\"></span>ursrisiko: <span class=\"_ _b\"></span>10 % endring i ak<span class=\"_ _b\"></span>sjekurser<span class=\"_ _2d7\"> </span>26<span class=\"_ _1b2\"> </span>(26)<span class=\"_ _2c5\"> </span>-<span class=\"_ _96\"> </span>-<span class=\"_ _118\"> </span>31<span class=\"_ _af\"> </span>(31)<span class=\"_ _247\"> </span>3<span class=\"_ _f5\"> </span><span class=\"ls29 ws36\">(<span class=\"_ _3\"></span>3)</span>Gassprisrisik<span class=\"_ _b\"></span>o: <span class=\"_ _3\"></span>30 % endring <span class=\"_ _3\"></span>i gasspriser<span class=\"_ _28e\"> </span><span class=\"ws2\">-<span class=\"_ _89\"> </span>-<span class=\"_ _117\"> </span>43<span class=\"_ _152\"> </span>(43<span class=\"_ _b\"></span>)<span class=\"_ _11c\"> </span>-<span class=\"_ _89\"> </span>-<span class=\"_ _11e\"> </span>-<span class=\"_ _89\"> </span>-</span>1 <span class=\"_ _75\"> </span>Gjelder styrk<span class=\"_ _b\"></span>else av aktuell valuta.Regnskapsmessig eff<span class=\"_ _b\"></span>ekt fra endring i <span class=\"_ _3\"></span>mark<span class=\"_ _b\"></span>edsrisiko<span class=\"_ _b\"></span> er klassifiser<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> p\u00e5 resultat eller<span class=\"_ _8\"></span> totalresultat etter<span class=\"_ _8\"></span> hvor effekten f\u00f8rst<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>egnskapsf<span class=\"_ _8\"></span>\u00f8res.<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>Resultateffektene<span class=\"_ _b\"></span> vil ogs\u00e5 p\u00e5virke<span class=\"_ _b\"></span> egenkapitalen ut over det som presenteres<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i tabellen.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-261-3": {
   "value": "V<span class=\"_ _b\"></span>alut<span class=\"_ _3\"></span>arisik<span class=\"_ _8\"></span>o Ettersom norske<span class=\"_ _b\"></span> kroner <span class=\"_ _b\"></span>er k<span class=\"_ _b\"></span>onsernets presentasjonsv<span class=\"_ _b\"></span>aluta, er<span class=\"_ _b\"></span> Orkla<span class=\"_ _b\"></span> eksponert <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>omregningsrisiko<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet <span class=\"_ _8\"></span>til k<span class=\"_ _b\"></span>onsernets utenlandsk<span class=\"_ _b\"></span>e nettoinvesteringer<span class=\"_ _b\"></span>. Orkla<span class=\"_ _b\"></span> s\u00f8ker<span class=\"_ _b\"></span> s\u00e5 langt som <span class=\"_ _3\"></span>mulig \u00e5 ha en valutaf<span class=\"_ _8\"></span>ordeling av r<span class=\"_ _b\"></span>enteb\u00e6rende <span class=\"_ _b\"></span>gjeld lik den r<span class=\"_ _b\"></span>elative for<span class=\"_ _b\"></span>delingen av enhetenes<span class=\"_ _b\"></span> verdi i hver<span class=\"_ _b\"></span> av de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>utenlandsk<span class=\"_ _b\"></span>e enhetenes<span class=\"_ _8\"></span> hjemmevalutaer<span class=\"_ _b\"></span>. Dette gir<span class=\"_ _8\"></span> en tiln\u00e6rmet lik sikringsgrad i <span class=\"_ _3\"></span>alle<span class=\"_ _8\"></span> valutaer<span class=\"_ _f\"></span>, der<span class=\"_ _8\"></span> renteb\u00e6rende<span class=\"_ _8\"></span> gjeld sikrer<span class=\"_ _8\"></span> valutarisik<span class=\"_ _b\"></span>oen <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> enhetenes ver<span class=\"_ _b\"></span>di <span class=\"_ _3\"></span>(<span class=\"_ _b\"></span>enterprise value).<span class=\"_ _b\"></span> V<span class=\"_ _8\"></span>alutafor<span class=\"_ _8\"></span>delt gjeld vises<span class=\"_ _8\"></span> i tabell <span class=\"_ _3\"></span>2b.Regnskapsmessig r<span class=\"_ _b\"></span>eduseres <span class=\"_ _b\"></span>omregningseksponering p\u00e5<span class=\"_ _b\"></span> utenlandske<span class=\"_ _b\"></span> nettoinvesteringer av<span class=\"_ _b\"></span> net<span class=\"_ _3\"></span>to<span class=\"_ _8\"></span> renteb\u00e6r<span class=\"_ _8\"></span>ende <span class=\"_ _b\"></span>gjeld i samme<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>valuta.<span class=\"_ _8\"></span> Denne<span class=\"_ _8\"></span> er<span class=\"_ _b\"></span> sammensatt av sikring av utl\u00e5n <span class=\"_ _3\"></span>fra<span class=\"_ _b\"></span> Orkla A<span class=\"_ _8\"></span>S<span class=\"_ _8\"></span>A til datterselskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i deres<span class=\"_ _b\"></span> lokale<span class=\"_ _b\"></span> valuta og sikring av nettoinvesteringer etter IFRS<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>9.<span class=\"_ _8\"></span> Orkla<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>bruk<span class=\"_ _b\"></span>er prim\u00e6rt l\u00e5n og <span class=\"_ _b\"></span>valutaterminer <span class=\"_ _b\"></span>for \u00e5<span class=\"_ _b\"></span> sikre<span class=\"_ _b\"></span> internl\u00e5n og nettoinvesteringer i utenlandsk<span class=\"_ _b\"></span>e <span class=\"_ _3a\"> </span>datter selskaper<span class=\"_ _f\"></span>. P\u00e5<span class=\"_ _b\"></span> operasjonelt niv\u00e5 sikr<span class=\"_ _b\"></span>es transak<span class=\"_ _b\"></span>sjonsrisikoen mot hver enhets funksjonelle<span class=\"_ _b\"></span> valuta<span class=\"_ _b\"></span> som beskrevet<span class=\"_ _b\"></span> under (I) <span class=\"_ _b\"></span>\u00abOrganisering av finansiell risik<span class=\"_ _b\"></span>ostyring\u00bb. Orkla anvender sikringsbokf<span class=\"_ _b\"></span>\u00f8ring <span class=\"_ _3\"></span>for<span class=\"_ _b\"></span> de fleste sikringer<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> fremtidige<span class=\"_ _b\"></span> transak<span class=\"_ _b\"></span>sjoner<span class=\"_ _b\"></span>, prim\u00e6rt k<span class=\"_ _b\"></span>ontantstr\u00f8msikringer<span class=\"_ _b\"></span>. De<span class=\"_ _b\"></span> ulike<span class=\"_ _b\"></span> typene av<span class=\"_ _b\"></span> sikringer <span class=\"_ _b\"></span>er n\u00e6rmere<span class=\"_ _b\"></span> beskrevet i note<span class=\"_ _b\"></span> 31. Konsernets<span class=\"_ _b\"></span> utest\u00e5ende <span class=\"_ _b\"></span>sikringer av <span class=\"_ _b\"></span>fremtidige <span class=\"_ _b\"></span>transaksjoner<span class=\"_ _b\"></span> pr<span class=\"_ _b\"></span>.  31. desember<span class=\"_ _b\"></span> 2022 vises i tabell 1.T<span class=\"_ _b\"></span>abell 11Utest\u00e5ende v<span class=\"_ _b\"></span>alutaforretninger kny<span class=\"_ _3\"></span>ttet til sikring <span class=\"_ _3\"></span><span class=\"ws2\"> </span>av <span class=\"_ _b\"></span>fremtidige inntekter<span class=\"_ _b\"></span> og k<span class=\"_ _8\"></span>ostnaderSikringsbel\u00f8p i mill.<span class=\"_ _b\"></span> valutaKj\u00f8psvaluta<span class=\"_ _1c5\"> </span>V<span class=\"_ _8\"></span>alutabel\u00f8p<span class=\"_ _84\"> </span>Salgsvaluta<span class=\"_ _cd\"> </span>V<span class=\"_ _8\"></span>alutabel\u00f8p<span class=\"_ _2c5\"> </span>ForfallEUR<span class=\"_ _128\"> </span>8<span class=\"_ _1b1\"> </span>NOK<span class=\"_ _245\"> </span>82<span class=\"_ _22d\"> </span>2023EUR<span class=\"_ _128\"> </span>5<span class=\"_ _1b1\"> </span>SEK<span class=\"_ _e0\"> </span>56<span class=\"_ _22d\"> </span>2023EUR<span class=\"_ _128\"> </span>3<span class=\"_ _84\"> </span>USD<span class=\"_ _11c\"> </span>3<span class=\"_ _22d\"> </span>2023EUR<span class=\"_ _128\"> </span>4<span class=\"_ _84\"> </span>GBP<span class=\"_ _be\"> </span>3<span class=\"_ _22d\"> </span>2023CHF<span class=\"_ _187\"> </span>4<span class=\"_ _1b1\"> </span>NOK<span class=\"_ _264\"> </span>40<span class=\"_ _22d\"> </span>2023USD<span class=\"_ _187\"> </span>4<span class=\"_ _84\"> </span>DKK<span class=\"_ _12d\"> </span>28<span class=\"_ _22d\"> </span>20231 <span class=\"_ _291\"></span> <span class=\"_ _75\"> </span>Valutapar<span class=\"_ _b\"></span> der net<span class=\"_ _3\"></span>tosummen av sikringene<span class=\"_ _b\"></span> er st\u00f8rre enn 20 mill. kroner<span class=\"_ _b\"></span>. Renterisi<span class=\"_ _8\"></span>k<span class=\"_ _b\"></span>o<span class=\"_ _3\"></span> Orklas r<span class=\"_ _b\"></span>enterisiko<span class=\"_ _b\"></span> er hovedsak<span class=\"_ _b\"></span>elig knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til konsernets<span class=\"_ _b\"></span> gjeldsportef\u00f8lje.<span class=\"_ _8\"></span> Denne risik<span class=\"_ _b\"></span>oen styr<span class=\"_ _b\"></span>es p\u00e5 k<span class=\"_ _b\"></span>onsernniv\u00e5.<span class=\"_ _b\"></span> Konsernet har<span class=\"_ _b\"></span> som m\u00e5lsetting at rentek<span class=\"_ _b\"></span>ostnadene i hovedsak<span class=\"_ _b\"></span> skal <span class=\"_ _b\"></span>f\u00f8lge <span class=\"_ _b\"></span>den generelle<span class=\"_ _b\"></span> utviklingen i pengemark<span class=\"_ _b\"></span>edet. Et m\u00e5lsatt mak<span class=\"_ _b\"></span>simalt netto gjeldsniv<span class=\"_ _b\"></span>\u00e5 p\u00e5 <span class=\"_ _b\"></span>2,5x EBITD<span class=\"_ _b\"></span>A begrenser<span class=\"_ _b\"></span> konsernets<span class=\"_ _b\"></span> renterisiko.<span class=\"_ _b\"></span> Rentesikring kan <span class=\"_ _b\"></span>etableres <span class=\"_ _b\"></span>dersom gjelden vesentlig overstiger m\u00e5lsatt maksimalniv\u00e5,<span class=\"_ _b\"></span> eller konsernets<span class=\"_ _b\"></span> renterisik<span class=\"_ _b\"></span>o har \u00f8kt grunnet<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>andre<span class=\"_ _8\"></span> ek<span class=\"_ _8\"></span>straordin\u00e6r<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> forhold.Gjeldsportef\u00f8ljens rentebindingsprofil dannes<span class=\"_ _b\"></span> gjennom valg av rentebinding p\u00e5 k<span class=\"_ _b\"></span>onsernets l\u00e5n <span class=\"_ _b\"></span>samt bruk av<span class=\"_ _b\"></span> valuta-<span class=\"_ _b\"></span> og rentederiv<span class=\"_ _b\"></span>ater<span class=\"_ _b\"></span>. Pr<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>31. desember<span class=\"_ _b\"></span> 2022 <span class=\"_ _b\"></span>er hele k<span class=\"_ _b\"></span>onsernets r<span class=\"_ _b\"></span>enteb\u00e6rende <span class=\"_ _b\"></span>gjeld (ek<span class=\"_ _b\"></span>skl. leieforpliktelser) <span class=\"_ _b\"></span>til flytende rente<span class=\"_ _b\"></span> (96 % pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember<span class=\"_ _b\"></span> 2021), <span class=\"_ _b\"></span>og gjennomsnittlig rentebinding er <span class=\"_ _b\"></span>0,1 \u00e5r (0,4<span class=\"_ _b\"></span> \u00e5r pr<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>31. desember<span class=\"_ _b\"></span> 2021). R<span class=\"_ _b\"></span>enteeksponeringen knyt<span class=\"_ _3\"></span>tet <span class=\"_ _b\"></span>til rentefornyelser<span class=\"_ _b\"></span> for konsernets<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>renteb\u00e6r<span class=\"_ _8\"></span>ende<span class=\"_ _8\"></span> gjeld fordelt p\u00e5 v<span class=\"_ _8\"></span>aluta<span class=\"_ _8\"></span> og finansielle instrumenter er<span class=\"_ _b\"></span> vist i tabell <span class=\"_ _3\"></span>2a<span class=\"_ _8\"></span> og 2b.T<span class=\"_ _b\"></span>abell 2aInstrument- og rentebindingsfor<span class=\"_ _b\"></span>delt <span class=\"_ _3\"></span>renteb\u00e6r<span class=\"_ _8\"></span>ende<span class=\"_ _8\"></span> gjeld2022 2021 Neste r<span class=\"_ _8\"></span>entereguleringNeste r<span class=\"_ _8\"></span>entereguleringBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _198\"> </span>2022<span class=\"_ _4a\"> </span>0\u20133 md.<span class=\"_ _349\"> </span>3\u20136 md.<span class=\"_ _162\"> </span>6\u201312 md.<span class=\"_ _62\"> </span>1\u20133 \u00e5r<span class=\"_ _62\"> </span>3\u20135 \u00e5r<span class=\"_ _4c\"> </span><span class=\"ws3\">&gt; 5 \u00e5r<span class=\"_ _11e\"> </span></span>2021<span class=\"_ _75\"> </span>0\u20133 md.<span class=\"_ _75\"> </span>3\u20136 md.<span class=\"_ _162\"> </span>6\u201312 md.<span class=\"_ _13a\"> </span>1\u20133 \u00e5r<span class=\"_ _62\"> </span>3\u20135 \u00e5r<span class=\"_ _4c\"> </span><span class=\"ws3\">&gt; 5 \u00e5r</span>Obligasjonsl\u00e5n<span class=\"_ _30b\"> </span><span class=\"ff8 wse\">6 850<span class=\"_ _60\"> </span></span><span class=\"ls13 ws22\">3 2<span class=\"_ _3\"></span>57<span class=\"_ _6c\"> </span></span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _73\"> </span>881<span class=\"_ _1a4\"> </span>939<span class=\"_ _61\"> </span>1 773<span class=\"_ _119\"> </span>6 089<span class=\"_ _154\"> </span><span class=\"wsc\">3 403<span class=\"_ _262\"> </span></span>55<span class=\"_ _6c\"> </span>-<span class=\"_ _19e\"> </span>914<span class=\"_ _161\"> </span>984<span class=\"_ _1b7\"> </span>733Bankl\u00e5n<span class=\"_ _1ff\"> </span><span class=\"ff8 ls13 ws7a\">7 197<span class=\"_ _5a\"> </span></span><span class=\"wse\">6 853<span class=\"_ _212\"> </span></span>344<span class=\"_ _6c\"> </span>-<span class=\"_ _144\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _2ca\"> </span><span class=\"ls11\">4 078<span class=\"_ _75\"> </span></span><span class=\"wse\">4 016<span class=\"_ _1d0\"> </span></span>62<span class=\"_ _6c\"> </span>-<span class=\"_ _153\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-Sertifikatl\u00e5n<span class=\"_ _1ac\"> </span><span class=\"ff8 wse\">2 500<span class=\"_ _77\"> </span><span class=\"ff2\">1 000<span class=\"_ _5a\"> </span>1 500<span class=\"_ _6c\"> </span></span></span>-<span class=\"_ _144\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _ef\"> </span><span class=\"wse\">1 750<span class=\"_ _55\"> </span>1 750<span class=\"_ _1af\"> </span></span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _153\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _1bc\"> </span>-Kassekr<span class=\"_ _b\"></span>edit<span class=\"_ _3\"></span>t<span class=\"_ _336\"> </span><span class=\"ff8\">220<span class=\"_ _64\"> </span></span>220<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _144\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _118\"> </span>373<span class=\"_ _13a\"> </span>373<span class=\"_ _1af\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _c9\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-Andre<span class=\"_ _b\"></span> l\u00e5n<span class=\"_ _296\"> </span><span class=\"ff8\">33<span class=\"_ _1c3\"> </span></span>4<span class=\"_ _236\"> </span>29<span class=\"_ _6c\"> </span>-<span class=\"_ _144\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _345\"> </span>105<span class=\"_ _137\"> </span>5<span class=\"_ _50\"> </span>100<span class=\"_ _6c\"> </span>-<span class=\"_ _153\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-Renteswapper<span class=\"_ _b\"></span> (verdisikring)<span class=\"_ _12d\"> </span><span class=\"ff8\">292<span class=\"_ _5a\"> </span></span>3<span class=\"_ _8\"></span> 635<span class=\"_ _a5\"> </span><span class=\"ws2\">250<span class=\"_ _6c\"> </span>-<span class=\"_ _1aa\"> </span>(881)<span class=\"_ _1a3\"> </span>(939)<span class=\"_ _228\"> </span></span>(1 7<span class=\"_ _3\"></span>73<span class=\"_ _f\"></span>)<span class=\"_ _2bb\"> </span><span class=\"ws2\">4<span class=\"_ _14d\"> </span></span>2 386<span class=\"_ _58\"> </span><span class=\"ws2\">250<span class=\"_ _6c\"> </span>-<span class=\"_ _5a\"> </span>(914)<span class=\"_ _1a3\"> </span>(985)<span class=\"_ _1aa\"> </span>(733<span class=\"_ _8\"></span>)</span>Renteswapper<span class=\"_ _b\"></span> (kontantstr<span class=\"_ _b\"></span>\u00f8msikring)<span class=\"_ _1a1\"> </span>0<span class=\"_ _1a\"> </span><span class=\"ff2\">-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _144\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _124\"> </span>0<span class=\"_ _150\"> </span>(449)<span class=\"_ _145\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _c9\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _7d\"> </span>4<span class=\"_ _3\"></span>49</span>Rentederivater<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>\u00f8vrige)<span class=\"_ _34a\"> </span><span class=\"ff8\">6<span class=\"_ _1a\"> </span></span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _15b\"> </span>6<span class=\"_ _145\"> </span>-<span class=\"_ _1bc\"> </span>-<span class=\"_ _25e\"> </span>11<span class=\"_ _1a5\"> </span>(110)<span class=\"_ _145\"> </span>-<span class=\"_ _58\"> </span>112<span class=\"_ _137\"> </span>9<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-V<span class=\"_ _b\"></span>alutaderivater<span class=\"_ _30f\"> </span><span class=\"ff8\">33<span class=\"_ _b3\"> </span></span>27<span class=\"_ _c8\"> </span>3<span class=\"_ _c8\"> </span>3<span class=\"_ _144\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _124\"> </span>0<span class=\"_ _e9\"> </span>(2)<span class=\"_ _1b4\"> </span>2<span class=\"_ _6c\"> </span>-<span class=\"_ _c9\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-Gjeld leieforpliktelser<span class=\"_ _1fe\"> </span><span class=\"ff8 wse\">1 971<span class=\"_ _1ba\"> </span></span>442<span class=\"_ _236\"> </span>90<span class=\"_ _6c\"> </span>-<span class=\"_ _62\"> </span>795<span class=\"_ _a5\"> </span>390<span class=\"_ _161\"> </span>254<span class=\"_ _cf\"> </span><span class=\"wse\">1 924<span class=\"_ _136\"> </span></span>408<span class=\"_ _262\"> </span>98<span class=\"_ _6c\"> </span>-<span class=\"_ _13a\"> </span><span class=\"ls29 ws36\">74<span class=\"_ _3\"></span>6<span class=\"_ _1ba\"> </span></span>387<span class=\"_ _a5\"> </span>285Renteb\u00e6rende<span class=\"_ _b\"></span> gjeld<span class=\"_ _fb\"> </span><span class=\"ff8 ws29\">19 102<span class=\"_ _151\"> </span></span>15 438<span class=\"_ _cd\"> </span>2 216<span class=\"_ _c8\"> </span><span class=\"ws2\">3<span class=\"_ _73\"> </span>801<span class=\"_ _a5\"> </span>390<span class=\"_ _161\"> </span>254<span class=\"_ _11d\"> </span></span>14 334<span class=\"_ _6e\"> </span>11 780<span class=\"_ _e9\"> </span><span class=\"ws2\">567<span class=\"_ _e9\"> </span>112<span class=\"_ _4f\"> </span>755<span class=\"_ _161\"> </span>386<span class=\"_ _1b7\"> </span>734</span>T<span class=\"_ _b\"></span>abell 2bInstrument- og v<span class=\"_ _b\"></span>alutafordelt renteb\u00e6rende<span class=\"_ _b\"></span> gjeld2022<span class=\"_ _34b\"> </span>2021Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _5c\"> </span>2022<span class=\"_ _15a\"> </span>NOK<span class=\"_ _58\"> </span>SEK<span class=\"_ _15a\"> </span>EUR<span class=\"_ _69\"> </span>USD<span class=\"_ _130\"> </span>DKK<span class=\"_ _61\"> </span>\u00d8vrige<span class=\"_ _11e\"> </span>2021<span class=\"_ _1ba\"> </span>NOK<span class=\"_ _58\"> </span>SEK<span class=\"_ _15a\"> </span>EUR<span class=\"_ _69\"> </span>USD<span class=\"_ _130\"> </span>DKK<span class=\"_ _61\"> </span>\u00d8vrigeObligasjonsl\u00e5n<span class=\"_ _142\"> </span><span class=\"ff8 wse\">6 850<span class=\"_ _75\"> </span><span class=\"ff2\">6 762<span class=\"_ _6c\"> </span></span></span>-<span class=\"_ _1af\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _236\"> </span>25<span class=\"_ _236\"> </span>63<span class=\"_ _fa\"> </span><span class=\"wse\">6 089<span class=\"_ _154\"> </span>6 030<span class=\"_ _1af\"> </span></span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _153\"> </span>-<span class=\"_ _71\"> </span>26<span class=\"_ _48\"> </span>33Bankl\u00e5n<span class=\"_ _193\"> </span><span class=\"ff8 ls13 ws7a\">7 1<span class=\"_ _3\"></span>97<span class=\"_ _4a\"> </span></span><span class=\"wse\">1 000<span class=\"_ _4a\"> </span>3 028<span class=\"_ _37\"> </span>2 030<span class=\"_ _1b7\"> </span><span class=\"ls11 ws22\">976<span class=\"_ _6c\"> </span></span></span>-<span class=\"_ _23a\"> </span>163<span class=\"_ _15e\"> </span><span class=\"ls11\">4 078<span class=\"_ _13f\"> </span></span>2<span class=\"_ _135\"> </span><span class=\"wse\">1 953<span class=\"_ _5a\"> </span>1 500<span class=\"_ _135\"> </span></span>538<span class=\"_ _1b4\"> </span>5<span class=\"_ _236\"> </span>80Sertifikatl\u00e5n<span class=\"_ _32b\"> </span>2 500<span class=\"_ _55\"> </span>2<span class=\"_ _8\"></span> 500<span class=\"_ _6c\"> </span><span class=\"ws2\">-<span class=\"_ _1af\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _1bc\"> </span>-<span class=\"_ _248\"> </span></span>1 750<span class=\"_ _55\"> </span>1 750<span class=\"_ _1af\"> </span><span class=\"ws2\">-<span class=\"_ _6c\"> </span>-<span class=\"_ _153\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _1bc\"> </span>-</span>Kassekr<span class=\"_ _b\"></span>edit<span class=\"_ _3\"></span>t<span class=\"_ _21c\"> </span><span class=\"ff8\">220<span class=\"_ _33a\"> </span></span>(21)<span class=\"_ _36\"> </span>(2)<span class=\"_ _236\"> </span>36<span class=\"_ _c8\"> </span>5<span class=\"_ _33a\"> </span>164<span class=\"_ _236\"> </span>38<span class=\"_ _12d\"> </span>373<span class=\"_ _19e\"> </span>(62)<span class=\"_ _c8\"> </span>6<span class=\"_ _33a\"> </span>431<span class=\"_ _36\"> </span>41<span class=\"_ _33a\"> </span>(36)<span class=\"_ _139\"> </span>(7)Andre<span class=\"_ _b\"></span> l\u00e5n<span class=\"_ _34c\"> </span><span class=\"ff8\">33<span class=\"_ _36\"> </span></span>26<span class=\"_ _6c\"> </span>-<span class=\"_ _1af\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _c8\"> </span>2<span class=\"_ _c8\"> </span>5<span class=\"_ _33c\"> </span>105<span class=\"_ _15a\"> </span>72<span class=\"_ _1af\"> </span>-<span class=\"_ _c8\"> </span>2<span class=\"_ _153\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _1b8\"> </span>31V<span class=\"_ _b\"></span>alutaderivater<span class=\"_ _45\"> </span><span class=\"ff8\">33<span class=\"_ _ed\"> </span></span><span class=\"wse\">(10 262)<span class=\"_ _170\"> </span>2 067<span class=\"_ _77\"> </span>2 692<span class=\"_ _71\"> </span></span>92<span class=\"_ _5a\"> </span><span class=\"wse\">1 932<span class=\"_ _5a\"> </span>3 512<span class=\"_ _2bb\"> </span></span>0<span class=\"_ _12c\"> </span><span class=\"wse\">(7 560)<span class=\"_ _4a\"> </span>2 298<span class=\"_ _1aa\"> </span>1 692<span class=\"_ _5a\"> </span></span>(614)<span class=\"_ _4a\"> </span><span class=\"wse\">1 561<span class=\"_ _1a3\"> </span>2 623</span>Rentederivater<span class=\"_ _2e3\"> </span><span class=\"ff8\">298<span class=\"_ _4c\"> </span></span>292<span class=\"_ _6c\"> </span>-<span class=\"_ _1b2\"> </span>6<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _34d\"> </span>15<span class=\"_ _b4\"> </span>4<span class=\"_ _1af\"> </span>-<span class=\"_ _262\"> </span>11<span class=\"_ _153\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _6c\"> </span>-Gjeld leieforpliktelser<span class=\"_ _34e\"> </span><span class=\"ff8 wse\">1 971<span class=\"_ _52\"> </span></span>687<span class=\"_ _23a\"> </span>120<span class=\"_ _58\"> </span>835<span class=\"_ _145\"> </span>-<span class=\"_ _23a\"> </span>120<span class=\"_ _a5\"> </span>209<span class=\"_ _117\"> </span><span class=\"wse\">1 924<span class=\"_ _4f\"> </span></span>755<span class=\"_ _50\"> </span>135<span class=\"_ _1b7\"> </span>736<span class=\"_ _c9\"> </span>-<span class=\"_ _236\"> </span>88<span class=\"_ _64\"> </span>210Renteb\u00e6rende<span class=\"_ _b\"></span> gjeld<span class=\"_ _101\"> </span><span class=\"ff8 ws29\">19 102<span class=\"_ _19e\"> </span></span><span class=\"ws2\">984<span class=\"_ _5a\"> </span><span class=\"wse\">5 213<span class=\"_ _77\"> </span>5 599<span class=\"_ _60\"> </span>1 073<span class=\"_ _1a2\"> </span></span><span class=\"ls11\">2 243<span class=\"_ _4a\"> </span></span><span class=\"wse\">3 990<span class=\"_ _38\"> </span>14 334<span class=\"_ _4c\"> </span></span>991<span class=\"_ _22e\"> </span><span class=\"wse\">4 392<span class=\"_ _4a\"> </span>4 372<span class=\"_ _19e\"> </span></span>(35)<span class=\"_ _14f\"> </span><span class=\"wse\">1 644<span class=\"_ _1a3\"> </span></span><span class=\"ls11\">2 97<span class=\"_ _3\"></span>0</span></span>Renteniv\u00e5<span class=\"_ _b\"></span> l\u00e5nerente <span class=\"_ _34f\"> </span><span class=\"ff8 ls22 ws7b\">3<span class=\"_ _3\"></span>,7 %<span class=\"_ _55\"> </span></span>4,0 %<span class=\"_ _61\"> </span>3,<span class=\"_ _b\"></span>1 %<span class=\"_ _1a5\"> </span>2,4 %<span class=\"_ _60\"> </span>5,1 %<span class=\"_ _61\"> </span>2,<span class=\"_ _b\"></span>1 %<span class=\"_ _1aa\"> </span><span class=\"ls18 ws1d\">6<span class=\"_ _3\"></span>,7 %<span class=\"_ _df\"> </span></span>1,3 %<span class=\"_ _55\"> </span>1,6 %<span class=\"_ _73\"> </span>1,0 %<span class=\"_ _1aa\"> </span><span class=\"ls18 ws1d\">0<span class=\"_ _3\"></span>,7 %<span class=\"_ _1c5\"> </span></span>0,8 %<span class=\"_ _16b\"> </span>0,2 %<span class=\"_ _1a3\"> </span>3,3 %For v<span class=\"_ _b\"></span>alutaderivater og flervaluta kassekreditter er<span class=\"_ _b\"></span> fordrings- og gjeldsdelene<span class=\"_ _b\"></span> vist separat pr<span class=\"_ _b\"></span>. v<span class=\"_ _b\"></span>aluta, og inkluderer ogs\u00e5<span class=\"_ _b\"></span> de som er regnskapsf<span class=\"_ _b\"></span>\u00f8r<span class=\"_ _3\"></span>t som eiendeler<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(negative<span class=\"_ _8\"></span> tall i <span class=\"_ _3\"></span>parantes).<span class=\"_ _b\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-265-3": {
   "value": "Lik<span class=\"_ _3\"></span>vidite<span class=\"_ _3\"></span>tsrisiko Likviditetsrisik<span class=\"_ _b\"></span>o er<span class=\"_ _b\"></span> risikoen <span class=\"_ _b\"></span>for at <span class=\"_ _b\"></span>Orkla ikk<span class=\"_ _b\"></span>e kan m\u00f8te<span class=\"_ _b\"></span> sine<span class=\"_ _b\"></span> betalings-forpliktelser<span class=\"_ _f\"></span>. Styring av<span class=\"_ _8\"></span> likviditetsrisik<span class=\"_ _b\"></span>o har h\u00f8y<span class=\"_ _b\"></span> prioritet som <span class=\"_ _b\"></span>en del av<span class=\"_ _b\"></span> m\u00e5lsettingen om finansiell fleksibilitet.Orklas <span class=\"_ _b\"></span>styringsm\u00e5l for finansieringsaktiviteten,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>beskrevet<span class=\"_ _8\"></span> i note 28,<span class=\"_ _8\"></span> inneb\u00e6rer<span class=\"_ _b\"></span> at kortsiktig renteb\u00e6r<span class=\"_ _b\"></span>ende gjeld <span class=\"_ _b\"></span>og kjente kapitalbehov<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> dekk<span class=\"_ _b\"></span>et av ledige<span class=\"_ _b\"></span> langsiktige l\u00e5nerammer<span class=\"_ _b\"></span> minst ett \u00e5r<span class=\"_ _b\"></span> f\u00f8r<span class=\"_ _b\"></span> forfall. K<span class=\"_ _b\"></span>ontantstr\u00f8mmen fra<span class=\"_ _b\"></span> driften, <span class=\"_ _b\"></span>som bl.a. p\u00e5virk<span class=\"_ _b\"></span>es av<span class=\"_ _b\"></span> endringer i arbeidsk<span class=\"_ _b\"></span>apitalen, styr<span class=\"_ _b\"></span>es operasjonelt av forr<span class=\"_ _b\"></span>etningsomr\u00e5dene og er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>alt<span class=\"_ _8\"></span> vesentlig stabil,<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>med st\u00f8rst<span class=\"_ _8\"></span> positiv k<span class=\"_ _b\"></span>ontantstr\u00f8m i <span class=\"_ _b\"></span>4. kvartal. <span class=\"_ _b\"></span>Orkla <span class=\"_ _b\"></span>over<span class=\"_ _3\"></span>v\u00e5k<span class=\"_ _b\"></span>er likviditetsstr\u00f8mmene<span class=\"_ _b\"></span> p\u00e5 k<span class=\"_ _b\"></span>or<span class=\"_ _3\"></span>t og lang sikt prim\u00e6r<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> gjennom rapportering. Renteb\u00e6rende<span class=\"_ _8\"></span> gjeld styres<span class=\"_ _8\"></span> sammen med renteb\u00e6rende<span class=\"_ _b\"></span> fordringer<span class=\"_ _b\"></span> p\u00e5 k<span class=\"_ _b\"></span>onsernniv\u00e5. Forannevnte<span class=\"_ _b\"></span> tiltak medf<span class=\"_ _b\"></span>\u00f8rer at k<span class=\"_ _b\"></span>onsernet har<span class=\"_ _b\"></span> begrenset likviditetsrisik<span class=\"_ _b\"></span>o. For <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span>tterligere<span class=\"_ _8\"></span> \u00e5<span class=\"_ _8\"></span> redusere<span class=\"_ _b\"></span> refinansieringsrisik<span class=\"_ _8\"></span>oen <span class=\"_ _8\"></span>s\u00f8k<span class=\"_ _8\"></span>es<span class=\"_ _8\"></span> det<span class=\"_ _8\"></span> \u00e5<span class=\"_ _8\"></span> ha <span class=\"_ _b\"></span>en jevn forfallsfordeling p\u00e5<span class=\"_ _b\"></span> l\u00e5n og l\u00e5nerammer<span class=\"_ _f\"></span>. T<span class=\"_ _b\"></span>abell 3 <span class=\"_ _b\"></span>viser f<span class=\"_ _b\"></span>or<span class=\"_ _3\"></span>fallsfor<span class=\"_ _8\"></span>delingen av<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>onsernets<span class=\"_ _8\"></span> k<span class=\"_ _8\"></span>ontraktsf<span class=\"_ _8\"></span>estede bokf<span class=\"_ _8\"></span>\u00f8rte og ikke<span class=\"_ _b\"></span> bokf\u00f8rte finansielle f<span class=\"_ _b\"></span>orpliktelser<span class=\"_ _b\"></span>. T<span class=\"_ _f\"></span>allene <span class=\"_ _8\"></span>er udisk<span class=\"_ _b\"></span>onterte fremtidige<span class=\"_ _b\"></span> betalingsstr\u00f8mmer<span class=\"_ _f\"></span>, og kan derfor avvik<span class=\"_ _8\"></span>e fra<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>bokf\u00f8rte<span class=\"_ _8\"></span> tall.<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Deriv<span class=\"_ _8\"></span>ater<span class=\"_ _8\"></span> er for<span class=\"_ _8\"></span>delt i henhold til <span class=\"_ _b\"></span>om de<span class=\"_ _b\"></span> har bruttooppgj\u00f8r (v<span class=\"_ _b\"></span>alutaderivater) eller<span class=\"_ _b\"></span> net<span class=\"_ _3\"></span>tooppgj\u00f8r<span class=\"_ _8\"></span> (rentederivater).<span class=\"_ _b\"></span> Oversikten <span class=\"_ _3\"></span>inkluderer<span class=\"_ _b\"></span> samtlige derivater<span class=\"_ _f\"></span>, ogs\u00e5<span class=\"_ _b\"></span> de som har positiv <span class=\"_ _b\"></span>verdi p\u00e5 balansedagen,<span class=\"_ _b\"></span> ettersom deriv<span class=\"_ _b\"></span>atene kan inneholde<span class=\"_ _b\"></span> b\u00e5de negative og positive k<span class=\"_ _b\"></span>ontantstr\u00f8mmer<span class=\"_ _b\"></span>, samt at verdien svinger<span class=\"_ _b\"></span> over tid.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>For fremtidige<span class=\"_ _b\"></span> rentebetalinger knyttet til instrumenter<span class=\"_ _b\"></span> med fly<span class=\"_ _3\"></span>tende<span class=\"_ _8\"></span> rente<span class=\"_ _b\"></span> er<span class=\"_ _8\"></span> forward-rentek<span class=\"_ _b\"></span>ur<span class=\"_ _3\"></span>ver beny<span class=\"_ _3\"></span>ttet,<span class=\"_ _8\"></span> og for<span class=\"_ _8\"></span> valutaderivater<span class=\"_ _f\"></span>, terminpriser<span class=\"_ _f\"></span>.T<span class=\"_ _b\"></span>abell<span class=\"ws3\"> 3</span>Forfallsfordeling finansielle<span class=\"_ _b\"></span> forpliktelser                 2022<span class=\"_ _350\"> </span>               2021Bokf\u00f8rt <span class=\"_ _5\"></span> Kontr<span class=\"_ _8\"></span>aktsfestet Bokf\u00f8rt <span class=\"_ _5\"></span> Kontr<span class=\"_ _8\"></span>aktsfestet Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOKverdik<span class=\"_ _8\"></span>ontantstr\u00f8m&lt; 1 <span class=\"_ _3\"></span>\u00e5r1\u20133 \u00e5r3\u20135 \u00e5r&gt; 5 \u00e5rverdik<span class=\"_ _8\"></span>ontantstr\u00f8m&lt; 1 <span class=\"_ _3\"></span>\u00e5r1\u20133 \u00e5r3\u20135 \u00e5r&gt; 5 \u00e5rRenteb\u00e6rende<span class=\"_ _b\"></span> l\u00e5n<span class=\"_ _112\"> </span>17 068<span class=\"_ _274\"> </span>17 365<span class=\"_ _69\"> </span>3 622<span class=\"_ _64\"> </span><span class=\"wsc\">3 493<span class=\"_ _69\"> </span></span>4 290<span class=\"_ _64\"> </span>5 960<span class=\"_ _48\"> </span>12 394<span class=\"_ _4c\"> </span>12 399<span class=\"_ _351\"> </span><span class=\"ws25\">3 195<span class=\"_ _15a\"> </span></span><span class=\"ls11\">2 307<span class=\"_ _69\"> </span></span><span class=\"wsc\">2 465<span class=\"_ _64\"> </span>4 432</span>Gjeld leieforpliktelser<span class=\"_ _107\"> </span><span class=\"wse\">1 971<span class=\"_ _14a\"> </span><span class=\"ls11 wsc\">2 1<span class=\"_ _3\"></span>24<span class=\"_ _224\"> </span></span></span>558<span class=\"_ _224\"> </span>852<span class=\"_ _153\"> </span>427<span class=\"_ _cb\"> </span>287<span class=\"_ _1b4\"> </span><span class=\"wse\">1 924<span class=\"_ _130\"> </span>2 050<span class=\"_ _153\"> </span></span>532<span class=\"_ _224\"> </span>790<span class=\"_ _1b4\"> </span>416<span class=\"_ _1ae\"> </span>312Rentebetalinger<span class=\"_ _188\"> </span>89<span class=\"_ _4e\"> </span><span class=\"ls11\">2 24<span class=\"_ _3\"></span>6<span class=\"_ _c9\"> </span></span>560<span class=\"_ _224\"> </span>889<span class=\"_ _c9\"> </span>534<span class=\"_ _153\"> </span>263<span class=\"_ _b7\"> </span>48<span class=\"_ _cb\"> </span>987<span class=\"_ _1ae\"> </span>182<span class=\"_ _224\"> </span>379<span class=\"_ _153\"> </span>260<span class=\"_ _1ae\"> </span>166Leverand\u00f8r-<span class=\"_ _b\"></span> og annen k<span class=\"_ _b\"></span>ortsiktig  8 237<span class=\"_ _212\"> </span>8 237<span class=\"_ _15a\"> </span>8 237<span class=\"_ _93\"> </span><span class=\"ws2\">-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1e0\"> </span></span>7 373<span class=\"_ _208\"> </span>7 373<span class=\"_ _208\"> </span>7<span class=\"_ _b\"></span> 373<span class=\"_ _b7\"> </span><span class=\"ws2\">-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-</span>finansiell gjeldKommittert, ikk<span class=\"_ _b\"></span>e innk<span class=\"_ _b\"></span>alt kapital <span class=\"_ _13b\"> </span>-<span class=\"_ _227\"> </span>7<span class=\"_ _133\"> </span>7<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _93\"> </span>-<span class=\"_ _123\"> </span>-<span class=\"_ _99\"> </span>15<span class=\"_ _99\"> </span>15<span class=\"_ _93\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-1Derivater<span class=\"_ _b\"></span> med net<span class=\"_ _3\"></span>tooppgj\u00f8r330<span class=\"_ _16c\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1ce\"> </span>76<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>- <span class=\"_ _352\"> </span><span class=\"fs4 fc3\">Innbetalinger<span class=\"_ _353\"> </span>-<span class=\"_ _62\"> </span><span class=\"wse\">(1 042)<span class=\"_ _130\"> </span></span>(259)<span class=\"_ _58\"> </span>(37<span class=\"_ _3\"></span>7)<span class=\"_ _208\"> </span>(24<span class=\"_ _b\"></span>7)<span class=\"_ _139\"> </span>(159)<span class=\"_ _38\"> </span>-<span class=\"_ _143\"> </span>(567)<span class=\"_ _b4\"> </span>(111)<span class=\"_ _351\"> </span>(216)<span class=\"_ _7e\"> </span>(133)<span class=\"_ _7e\"> </span>(107)</span> <span class=\"_ _352\"> </span><span class=\"fs4 fc3\">Utbetalinger<span class=\"_ _339\"> </span>-<span class=\"_ _14a\"> </span><span class=\"wse\">1 393<span class=\"_ _ca\"> </span></span>364<span class=\"_ _1c3\"> </span>517<span class=\"_ _1b4\"> </span>314<span class=\"_ _1ae\"> </span>198<span class=\"_ _11d\"> </span>-<span class=\"_ _cc\"> </span>646<span class=\"_ _160\"> </span><span class=\"ls13 ws15\">1<span class=\"_ _3\"></span>47<span class=\"_ _153\"> </span></span>265<span class=\"_ _160\"> </span>138<span class=\"_ _1b0\"> </span>96</span>1Derivater<span class=\"_ _b\"></span> med brut<span class=\"_ _3\"></span>tooppgj\u00f8r25<span class=\"_ _16c\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _67\"> </span>(46)<span class=\"_ _f5\"> </span>-<span class=\"_ _93\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>- <span class=\"_ _352\"> </span><span class=\"fs4 fc3\">Innbetalinger<span class=\"_ _353\"> </span>-<span class=\"_ _151\"> </span><span class=\"wsc\">(14 464)<span class=\"_ _14f\"> </span>(14 464)<span class=\"_ _16c\"> </span></span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _123\"> </span>-<span class=\"_ _274\"> </span><span class=\"wse\">(11 830)<span class=\"_ _134\"> </span>(11 830)<span class=\"_ _f5\"> </span></span>-<span class=\"_ _93\"> </span>-<span class=\"_ _1bb\"> </span>-</span> <span class=\"_ _352\"> </span><span class=\"fs4 fc3\">Utbetalinger<span class=\"_ _339\"> </span>-<span class=\"_ _22e\"> </span><span class=\"wsc\">14 488<span class=\"_ _19e\"> </span>14 488<span class=\"_ _1bb\"> </span></span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _123\"> </span>-<span class=\"_ _14a\"> </span><span class=\"wse\">11 767<span class=\"_ _1b7\"> </span>11 767<span class=\"_ _1bb\"> </span></span>-<span class=\"_ _1bb\"> </span>-<span class=\"_ _93\"> </span>-</span>Sum<span class=\"_ _33e\"> </span>27<span class=\"_ _8\"></span> 720<span class=\"_ _cd\"> </span>30 354<span class=\"_ _23a\"> </span><span class=\"ws29\">13 113<span class=\"_ _208\"> </span><span class=\"ls29 ws1d\">5<span class=\"_ _3\"></span> 3<span class=\"_ _3\"></span>74<span class=\"_ _351\"> </span></span></span>5 318<span class=\"_ _69\"> </span>6 549<span class=\"_ _113\"> </span>21 769<span class=\"_ _136\"> </span>22 840<span class=\"_ _1b7\"> </span>11 270<span class=\"_ _130\"> </span>3 525<span class=\"_ _36\"> </span><span class=\"ws29\">3<span class=\"_ _8\"></span> 146<span class=\"_ _69\"> </span><span class=\"wse\">4 899</span></span>1 <span class=\"_ _75\"> </span>Inkludert derivater<span class=\"_ _8\"></span> regnskapsf\u00f8rt som eiendeler<span class=\"_ _8\"></span> (negative tall i <span class=\"_ _3\"></span>parentes).De <span class=\"_ _b\"></span>finansielle forpliktelsene<span class=\"_ _b\"></span> betjenes av<span class=\"_ _b\"></span> kontantstr\u00f8mmer<span class=\"_ _b\"></span> fra<span class=\"_ _b\"></span> driften, k<span class=\"_ _b\"></span>ontanter <span class=\"_ _b\"></span>og kontantekviv<span class=\"_ _b\"></span>alenter og r<span class=\"_ _b\"></span>enteb\u00e6rende f<span class=\"_ _b\"></span>ordringer <span class=\"_ _b\"></span>samt trekk<span class=\"_ _b\"></span> p\u00e5 ubenyttede l\u00e5nerammer<span class=\"_ _b\"></span> ved behov<span class=\"_ _b\"></span>. Ubenyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> k<span class=\"_ _b\"></span>ommit<span class=\"_ _3\"></span>terte<span class=\"_ _8\"></span> l\u00e5nerammer<span class=\"_ _f\"></span>, hvis<span class=\"_ _8\"></span> forfallsfor<span class=\"_ _8\"></span>deling <span class=\"_ _8\"></span>vises i note<span class=\"_ _b\"></span> 29, <span class=\"_ _b\"></span>var <span class=\"_ _8\"></span>7<span class=\"_ _b\"></span>,1 mrd.<span class=\"_ _b\"></span> kroner pr<span class=\"_ _f\"></span>. 31.<span class=\"_ _b\"></span> desember<span class=\"_ _8\"></span> 2022 (7<span class=\"_ _b\"></span>,2 mrd.<span class=\"_ _b\"></span> kroner pr<span class=\"_ _f\"></span>. <span class=\"_ _8\"></span>31. <span class=\"_ _b\"></span>desember 2021).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-267-3": {
   "value": "Kredittrisiko Styring av kredittrisiko knyttet til kundefordringer og andre operasjonelle fordringer, h\u00e5ndteres som en del av forretningsmessig risiko og f\u00f8lges opp kontinuerlig som en del av l\u00f8pende drift. De nordiske dagligvaremarkedene preges av relativt f\u00e5, store akt\u00f8rer, som inneb\u00e6rer en viss konsentrasjon av kreditteksponering mot enkeltmotparter. Fordringer p\u00e5 de fire st\u00f8rste kundene utgj\u00f8r hver 5\u201310 % av totale kundefordringer. Ved salg til kunder i geografiske omr\u00e5der med politisk risiko benyttes i en viss utstrekning trade finance-produkter for \u00e5 redusere kredittrisikoen. Dagens kredittrisiko vurderes som akseptabel. Det er foretatt avsetninger for tap p\u00e5 kundefordringer, og balansef\u00f8rt bel\u00f8p tilsvarer virkelig verdi p\u00e5 balansedagen. Avsetninger samt  aldersfordeling p\u00e5 forfalte kundefordringer vises i note 24. Orklas kredittrisiko p\u00e5 finansielle instrumenter styres av sentral finansavdeling. Risikoen oppst\u00e5r ved bruk av finansielle sikrings transaksjoner, plasseringer og kontohold. Det tilstrebes prim\u00e6rt \u00e5 minimere kontanter og kontantekvivalenter plassert utenfor konsernet. Dernest har kontohold og finansielle  sikringstransaksjoner hovedsakelig langsiktig l\u00e5ngivende banker som motpart. Utover dette  gjelder bel\u00f8psgrenser og minstekrav til en banks kredittrating ved plassering av overskudds likviditet. Eksponeringen overv\u00e5kes kontinuerlig av sentral finansavdeling, og vurderes som lav. Orkla ASA har International Swap Dealers Association (ISDA)-avtaler med sine motparter i rente- og valutatransaksjoner, som muliggj\u00f8r reduksjon av oppgj\u00f8rsrisiko. Maksimal kredittrisiko Konsernets maksimale kredittrisiko knyttet til finansielle instrumenter,  tilsvarer brutto fordringer. I en hypotetisk, usannsynlig situasjon, der ingen fordringer blir innfridd, tilsvarer dette:Tabell 4Bel\u00f8p i mill. NOK 2022 2021Kontanter og kontantekvivalenter 1 502 1 127Kunde- og andre handelsfordringer 7 706 6 526Andre kortsiktige fordringer 588 481Langsiktige fordringer 404 402Derivater 22 59Sum 10 222 8 595R\u00e5vareprisrisiko Orkla har eksponering mot prisrisiko p\u00e5 innkj\u00f8p av en rekke r\u00e5varer, spesielt jordbruksprodukter. Imidlertid p\u00e5virkes ogs\u00e5 produktprisen p\u00e5 solgte produkter av r\u00e5varepriser, og det er generelt Orklas m\u00e5lsetting \u00e5 redusere r\u00e5vareprisrisikoen gjennom innkj\u00f8ps- og salgskontrakter. R\u00e5vareprisrisiko for de enkelte forretningsomr\u00e5der er n\u00e6rmere omtalt under (I) \u00abOrganisering av finansiell risikostyring\u00bb. Orkla har videre eksponering mot prisrisiko p\u00e5 energi (gass og elektrisk kraft). Det er pr. 31. desember 2022 inng\u00e5tt sikringer p\u00e5 8.337 Mt propan, samt naturgass tilsvarende 107 GWh for \u00e5rene 2023\u20132025.Sensitivitetsanalyse Konsernets finansielle instrumenter er utsatt for ulike typer markedsrisiko som kan p\u00e5virke resultat eller egenkapital. Det anvendes finansielle instrumenter, s\u00e6rlig derivater, i sikrings\u00f8yemed, for sikring av b\u00e5de finansiell og operasjonell eksponering. I tabell 5 presenteres en partiell analyse av sensitiviteten p\u00e5 de finansielle instrumentene, der isolert virkning av hver enkelt risiko p\u00e5 resultat og egenkapital er estimert. Utgangspunktet er en valgt hypotetisk endring i ulike markedsparametere p\u00e5 konsernets balanse pr. 31. desember 2022. Analysen omfatter, i henhold til IFRS, kun finansielle instrumenter og er ikke ment \u00e5 gi et helhetlig bilde av konsernets markedsrisiko, for eksempel: \u2022  Ved valutasikring av inng\u00e5tte kontrakter p\u00e5virker endring i verdien p\u00e5  sikringen resultatet, mens motsvarende endring p\u00e5 den underliggende kontrakten ikke vises, da den ikke er et finansielt instrument. \u2022  Ved endring i \u00e9n av parameterne tar analysen ikke hensyn til korrelasjoner med andre parametere. \u2022  Finansielle instrumenter denominert i enhetenes funksjonelle valuta, utgj\u00f8r ingen valutarisiko og omfattes derfor ikke av denne analysen. Valuta eksponeringen p\u00e5 omregningen av slike finansielle instrumenter til  konsernets presentasjonsvaluta er heller ikke inkludert. Generelt forventes det at resultat- og egenkapitalp\u00e5virkningen fra finansielle instrumenter i tabell 5 utligner p\u00e5virkningen fra sikringsobjekter der de finansielle instrumentene inng\u00e5r i sikringsforhold.Tabell 5Sensitivitet finansielle instrumenter2022:  Regnskapsmessig effekt p\u00e5 2021:  Regnskapsmessig effekt p\u00e5Resultat ved:  Totalresultat ved: Resultat ved: Totalresultat ved:1111Bel\u00f8p i mill. NOK \u00d8kningReduksjon \u00d8kningReduksjon \u00d8kningReduksjon \u00d8kningReduksjonFinansielle instrumenter som inng\u00e5r i sikringsforholdRenterisiko: 100 basispunkter parallelt skift i rentekurver alle valutaer (132) 132 (1) 1 (93) 93 32 (35)Valutarisiko: 10 % endring i valutakurs, EUR 7 (7) (365) 365 2 (2) (317) 317Valutarisiko: 10 % endring i valutakurs, SEK (5) 5 (206) 206 (2) 2 (168) 168Aksjekursrisiko: 10 % endring i aksjekurser 26 (26) - - 31 (31) 3 (3)Gassprisrisiko: 30 % endring i gasspriser - - 43 (43) - - - -1  Gjelder styrkelse av aktuell valuta.Regnskapsmessig effekt fra endring i markedsrisiko er klassifisert p\u00e5 resultat eller totalresultat etter hvor effekten f\u00f8rst regnskapsf\u00f8res.  Resultateffektene vil ogs\u00e5 p\u00e5virke egenkapitalen ut over det som presenteres i tabellen.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-271-2": {
   "value": "Note 31 Derivater og sikringsforhold P     Regnskapsprinsipper Derivater verdsettes til virkelig verdi p\u00e5 balansedagen og regnskapsf\u00f8res som fordring eller gjeld. Gevinst og tap som f\u00f8lge av realisasjon, eller endring i virkelig verdi, resultatf\u00f8res der derivatet ikke inng\u00e5r i en sikringsrelasjon som tilfredsstiller kriteriene for sikringsbokf\u00f8ring. Innebygde derivater i kontrakter skilles ut og m\u00e5les separat. Orkla har p.t. ingen innebygde derivater. Kj\u00f8p og salg av derivater regnskapsf\u00f8res p\u00e5 handledato. Derivater klassifiseres i balansen som \u00abIkke-rente b\u00e6rende\u00bb fordringer og gjeld som hovedregel. Klassifisering som \u00abRenteb\u00e6rende\u00bb benyttes der sikringsobjektet er klassifisert som renteb\u00e6rende, samt for sikring av nettoinvestering. Sikring. Konsernets kriterier for \u00e5 klassifisere et derivat eller annet finansielt instrument som et sikringsinstrument er som f\u00f8lger:(1)   Sikringen er i tr\u00e5d med konsernets strategi og form\u00e5l med risikostyring, og sikringen  er forventet \u00e5 v\u00e6re sv\u00e6rt effektiv ved at den motvirker endringer i virkelig verdi eller  kontantstr\u00f8mmer til et identifisert objekt, (2)   det er en \u00f8konomisk sammenheng mellom sikringsinstrument og sikringsobjekt, kilder  til ineffektivitet kan fastsl\u00e5s, og effekten av kredittrisiko forventes ikke \u00e5 dominere  verdiendringer i sikringsrelasjonen,(3)   det er etablert tilfredsstillende dokumentasjon ved inng\u00e5else av sikringen som blant annet viser at sikringen er effektiv, (4)   for kontantstr\u00f8msikring, at den forest\u00e5ende transaksjonen m\u00e5 v\u00e6re h\u00f8yst sannsynlig, og (5)   sikringen evalueres l\u00f8pende og forventes fortsatt \u00e5 v\u00e6re effektiv.Sikring av virkelig verdi Endring i virkelig verdi p\u00e5 derivater utpekt som sikringsinstrumenter resultatf\u00f8res l\u00f8pende. Endring i virkelig verdi p\u00e5 sikringsobjektet  resultatf\u00f8res tilsvarende. Sikringsbokf\u00f8ring opph\u00f8rer dersom: (a)  sikringsinstrumentet er forfalt, terminert, ut\u00f8vd eller solgt, (b)  sikringen ikke tilfredsstiller ovennevnte krav, eller(c)  konsernet av andre grunner velger \u00e5 avslutte sikringsbokf\u00f8ring. Skulle en sikringsvurdering opph\u00f8re, vil verdiendringene som er gjort i balansef\u00f8rt verdi p\u00e5 sikrings objektet, amortiseres over gjenv\u00e6rende levetid ved bruk av effektiv rentemetode,  til svarende  sikringsinstrumentet.Kontantstr\u00f8msikringer Den effektive delen av endringer i virkelig verdi p\u00e5 et sikringsinstrument regnskapsf\u00f8res som  andre poster i totalresultatet, og reklassifiseres til resultatet ved gjennomf\u00f8ring av transaksjonen som derivatet sikrer, og presenteres p\u00e5 samme linje som den sikrede transaksjonen. Den  ineffektive delen av sikringsinstrumentet resultatf\u00f8res l\u00f8pende. N\u00e5r et sikringsinstrument utl\u00f8per eller selges, avsluttes eller ut\u00f8ves, eller foretaket opphever sikringsforholdet, til tross for at den sikrede transaksjonen fremdeles forventes \u00e5 inntreffe, forblir akkumulerte gevinster eller tap p\u00e5 dette tidspunktet i sikringsreserven og resultatf\u00f8res n\u00e5r kontantstr\u00f8mmen inntreffer. Dersom den sikrede transaksjonen ikke lenger er forventet \u00e5 inntreffe, resultatf\u00f8res akkumulerte urealiserte gevinster eller tap p\u00e5 sikringsinstrumentet umiddelbart.Sikring av nettoinvestering i utenlandsk virksomhet Valutagevinster eller tap p\u00e5 sikringsinstrumentet som gjelder den effektive delen av sikringen,  regnskapsf\u00f8res som andre poster i totalresultatet, mens valutagevinster eller -tap i den  ineffektive delen resultatf\u00f8res. Ved avhendelse av den sikrede virksomheten resultatf\u00f8res  akkumulert sikrings gevinst eller -tap.M\u00e5ling av finansielle instrumenter. Konsernet bruker f\u00f8lgende m\u00e5lehierarki for \u00e5 m\u00e5le og  presentere virkelig verdi av finansielle instrumenter:Niv\u00e5 1:   Observerbare, ujusterte priser i et aktivt marked for identiske eiendeler og gjeldNiv\u00e5 2:    Andre teknikker hvor all input som har signifikant effekt p\u00e5 virkelig verdi, er observerbar, direkte eller indirekteNiv\u00e5 3:    Andre teknikker som bruker input som har signifikant effekt p\u00e5 virkelig verdi, som ikke  er basert p\u00e5 observerbare markedsdataKonsernet s\u00f8ker s\u00e5 langt det er mulig \u00e5 anvende adgangen til sikringsbokf\u00f8ring etter IFRS. Nedenfor vises virkelig verdi for alle utest\u00e5ende derivater, gruppert etter regnskapsmessig klassifisering og sikret risiko. Forfallsprofil p\u00e5 sikringsinstrumenter er spesifisert i note 30. Derivater i balansen og sikringsform\u00e5l3Nominell verdiBel\u00f8p i mill. NOK 2022 2021 2022 2021 Sikringens form\u00e5l Sikringsbokf\u00f8ring Klassifisering 1Eiendeler Kortsiktig r.b.- 11 - 2 858 Valutasikringer av utenlandske datterselskaper Sikring av nettoinvestering Virkelig verdi over totalresultatetEiendeler Kortsiktig r.b. - 32 - 8 519 Valutaterminer sikrer l\u00e5n/plassering - Virkelig verdi over resultatTotal return swap sikrer aksjeeksponering  2Eiendeler Kortsiktig i.r.b.- 12 - 343- Virkelig verdi over resultati pensjonsforpliktelser/LTIEiendeler Kortsiktig i.r.b. 10 - 36 - Terminkontrakt sikrer gasspriseksponering Kontantstr\u00f8msikring Virkelig verdi over totalresultatetEiendeler Kortsiktig i.r.b. 1 - - - Valutaterminer sikrer pengeposter i balansen - Virkelig verdi over resultatEiendeler Kortsiktig i.r.b. 9 4 - 331 Valutaterminer sikrer fremtidige transaksjoner Kontantstr\u00f8msikring Virkelig verdi over totalresultatetRenteswapper flytende til fast rente, sikrer  Gjeld Langsiktig i.r.b. (13) (72) 5 600 5 305Kontantstr\u00f8msikring Virkelig verdi over totalresultatetfremtidige rentebetalingerRenteswapper flytende til fast rente, sikrer  Gjeld Langsiktig r.b. (6) (11) 2 803 2 669- Virkelig verdi over resultatfremtidige rentebetalingerRenteswapper fast til flytende, motpost til  Gjeld Langsiktig r.b. (292) (4) 3 035 2 635Verdisikring Virkelig verdi over resultatverdiendring p\u00e5 gjeldenGjeld Langsiktig i.r.b. (19) - 103 - Terminkontrakt sikrer gasspriseksponering Kontantstr\u00f8msikring Virkelig verdi over totalresultatetGjeld Kortsiktig r.b. (26) - 10 334 - Valutaterminer sikrer l\u00e5n/plassering - Virkelig verdi over resultatGjeld Kortsiktig r.b. (7) - 4 392 - Valutasikringer av utenlandske datterselskaper Sikring av nettoinvestering Virkelig verdi over totalresultatetTotal return swap sikrer aksjeeksponering  Gjeld Kortsiktig i.r.b. (12) - 260 -- Virkelig verdi over resultati pensjonsforpliktelser/LTIGjeld Kortsiktig i.r.b. - (2) - - Valutaterminer sikrer fremtidige transaksjoner Kontantstr\u00f8msikring Virkelig verdi over totalresultatetSum derivater (355) (30)1  r.b. = Renteb\u00e6rende fordring/gjeld2  i.r.b. = Ikke renteb\u00e6rende fordring/gjeld3  Nominell verdi er summen av alle enkelttransaksjoners nominelle verdi beregnet som absoluttverdi.Beregning av virkelig verdi: \u2022   Valutaterminer og valutaswapper er m\u00e5lt til virkelig verdi basert p\u00e5 observert terminkurs p\u00e5 kontrakter med tilsvarende l\u00f8petid p\u00e5  balansedagen.\u2022   Renteswappers virkelige verdi er n\u00e5verdien av fremtidige kontant str\u00f8mmer beregnet ut fra observerte markedsrenter og valutakurser p\u00e5 balansedagen, inkludert p\u00e5l\u00f8pte renter. \u2022   Total return swap er m\u00e5lt til virkelig verdi basert p\u00e5 observerte kurser  p\u00e5 underliggende aksje/aksjefond p\u00e5 balansedagen.\u2022  Terminkontrakter p\u00e5 propan og naturgass er m\u00e5lt til virkelig verdi basert p\u00e5 ob-serverte markedspriser p\u00e5 kontrakter med tilsvarende l\u00f8petid p\u00e5 balansedagenAlle derivater er f\u00f8rt til virkelig verdi og vurdert \u00e5 ligge i niv\u00e5 2 p\u00e5 m\u00e5le-hierarkiet for finansielle instrumenter.Derivatene inng\u00e5r i sikringsforhold som f\u00f8lger:  Kontantstr\u00f8msikringer \u2022  Rentederivater utpekt som sikring av fremtidige rentekostnader  (flytende til fastrenteavtaler) behandles som kontantstr\u00f8msikring.\u2022  Valutaterminer er utpekt som sikringsinstrumenter for valutarisiko knyttet til h\u00f8yst sannsynlige fremtidige kontantstr\u00f8mmer.\u2022  Total return swap p\u00e5 Orkla-aksjen er utpekt som sikringsinstrument for LTI-bonusordning med avkastning knyttet til kursutviklingen p\u00e5 Orkla-aksjen.\u2022  Kontantavregnede terminkontrakter p\u00e5 propan og naturgass er utpekt som sikringsinstrument for h\u00f8yst sannsynlig forventet forbruk av propan og naturgass.Det er i l\u00f8pet av 2022 ikke resultatf\u00f8rt sikringsineffektivitet (tilsvarende i 2021). Forventede kontantstr\u00f8mmer som har v\u00e6rt sikret i 2022, kvalifiserer fortsatt for sikringsbokf\u00f8ring.Utvikling i egenkapitalens sikringsreserve Bel\u00f8p i mill. NOK 2022 2021Inng\u00e5ende sikringsreserve f\u00f8r skatt (70) (271)Oppl\u00f8st mot resultat \u2013 driftsinntekter - 2Oppl\u00f8st mot resultat \u2013 driftskostnader (2) 6Oppl\u00f8st mot resultat \u2013 netto finansposter 43 55Oppl\u00f8st mot balansen - 87Verdiendring i \u00e5ret 12 51Utg\u00e5ende sikringsreserve f\u00f8r skatt (17) (70)Utsatt skatt sikringsreserve 3 15Utg\u00e5ende sikringsreserve etter skatt (14) (55)Endring av sikringsreserve f\u00f8r skatt i 2022 er 53 mill. kroner (201 mill.  kroner i 2021) og etter skatt, regnskapsf\u00f8rt som andre poster i total resultatet, 41 mill. kroner i 2022 (152 mill. kroner i 2021).Negativ sikringsreserve inneb\u00e6rer en fremtidig kostnadsf\u00f8ring. Akkumulerte sikringseffekter fra kontantstr\u00f8msikringer bokf\u00f8rt i egen-kapitalens sikringsreserve pr. 31. desember 2022 forventes resultatf\u00f8rt som f\u00f8lger (f\u00f8r skatt):2023:   -19 mill. kronerEtter 2023:     2 mill. kronerSikring av nettoinvestering i utenlandske enheter Ved sikring av utenlandske nettoinvesteringer benyttes l\u00e5n eller valuta-derivater. Det er i 2022 f\u00f8rt -187 mill. kroner fra sikring av nettoinvesteringer etter skatt som andre poster i totalresultatet (216 mill. kroner i 2021).Det er ikke resultatf\u00f8rt effekter knyttet til sikring av nettoinvesteringer som er avhendet i 2022 (tilsvarende i 2021).Verdisikringer Rentederivater utpekt som sikring av fastrentel\u00e5n (fast til flytende rente-avtaler) behandles som verdisikring. Det er gjennom \u00e5ret kostnadsf\u00f8rt 288 mill. kroner som verdiendring p\u00e5 renteswapper og inntektsf\u00f8rt 288 mill. kroner som verdiendring p\u00e5 de sikrede l\u00e5nene.Derivater som ikke inng\u00e5r i sikringsrelasjoner etter IFRS Det finnes i tillegg \u00e5pne derivater som ikke inng\u00e5r i sikringsrelasjoner etter IFRS av f\u00f8lgende grunner: \u2022  Derivater er ikke utpekt som sikringsinstrumenter hvis verdiendringer  bokf\u00f8rt over resultatet naturlig utlignes av resultatf\u00f8rt verdiendring p\u00e5 sikringsobjektene, eksempelvis ved valuta risiko p\u00e5 l\u00e5n og pengeposter, og  total return swap for sikring av pensjonsforpliktelser knyttet til kurs-utvikling i aksjemarkedet.\u2022   Det er ikke alltid mulig eller hensiktsmessig \u00e5 tilfredsstille de strenge kravene til sikringsbokf\u00f8ring etter IFRS. Enkelte valutasikringer og  renteswapper der sikringsposisjonen er lukket, faller inn under denne  kategorien.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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  "pp-value-273-3": {
   "value": "P     Regnskapsprinsipper Derivater verdsettes til virkelig verdi p\u00e5 balansedagen og regnskapsf\u00f8res som fordring eller gjeld. Gevinst og tap som f\u00f8lge av realisasjon, eller endring i virkelig verdi, resultatf\u00f8res der derivatet ikke inng\u00e5r i en sikringsrelasjon som tilfredsstiller kriteriene for sikringsbokf\u00f8ring. Innebygde derivater i kontrakter skilles ut og m\u00e5les separat. Orkla har p.t. ingen innebygde derivater. Kj\u00f8p og salg av derivater regnskapsf\u00f8res p\u00e5 handledato. Derivater klassifiseres i balansen som \u00abIkke-rente b\u00e6rende\u00bb fordringer og gjeld som hovedregel. Klassifisering som \u00abRenteb\u00e6rende\u00bb benyttes der sikringsobjektet er klassifisert som renteb\u00e6rende, samt for sikring av nettoinvestering. Sikring. Konsernets kriterier for \u00e5 klassifisere et derivat eller annet finansielt instrument som et sikringsinstrument er som f\u00f8lger:(1)   Sikringen er i tr\u00e5d med konsernets strategi og form\u00e5l med risikostyring, og sikringen  er forventet \u00e5 v\u00e6re sv\u00e6rt effektiv ved at den motvirker endringer i virkelig verdi eller  kontantstr\u00f8mmer til et identifisert objekt, (2)   det er en \u00f8konomisk sammenheng mellom sikringsinstrument og sikringsobjekt, kilder  til ineffektivitet kan fastsl\u00e5s, og effekten av kredittrisiko forventes ikke \u00e5 dominere  verdiendringer i sikringsrelasjonen,(3)   det er etablert tilfredsstillende dokumentasjon ved inng\u00e5else av sikringen som blant annet viser at sikringen er effektiv, (4)   for kontantstr\u00f8msikring, at den forest\u00e5ende transaksjonen m\u00e5 v\u00e6re h\u00f8yst sannsynlig, og (5)   sikringen evalueres l\u00f8pende og forventes fortsatt \u00e5 v\u00e6re effektiv.Sikring av virkelig verdi Endring i virkelig verdi p\u00e5 derivater utpekt som sikringsinstrumenter resultatf\u00f8res l\u00f8pende. Endring i virkelig verdi p\u00e5 sikringsobjektet  resultatf\u00f8res tilsvarende. Sikringsbokf\u00f8ring opph\u00f8rer dersom: (a)  sikringsinstrumentet er forfalt, terminert, ut\u00f8vd eller solgt, (b)  sikringen ikke tilfredsstiller ovennevnte krav, eller(c)  konsernet av andre grunner velger \u00e5 avslutte sikringsbokf\u00f8ring. Skulle en sikringsvurdering opph\u00f8re, vil verdiendringene som er gjort i balansef\u00f8rt verdi p\u00e5 sikrings objektet, amortiseres over gjenv\u00e6rende levetid ved bruk av effektiv rentemetode,  til svarende  sikringsinstrumentet.Kontantstr\u00f8msikringer Den effektive delen av endringer i virkelig verdi p\u00e5 et sikringsinstrument regnskapsf\u00f8res som  andre poster i totalresultatet, og reklassifiseres til resultatet ved gjennomf\u00f8ring av transaksjonen som derivatet sikrer, og presenteres p\u00e5 samme linje som den sikrede transaksjonen. Den  ineffektive delen av sikringsinstrumentet resultatf\u00f8res l\u00f8pende. N\u00e5r et sikringsinstrument utl\u00f8per eller selges, avsluttes eller ut\u00f8ves, eller foretaket opphever sikringsforholdet, til tross for at den sikrede transaksjonen fremdeles forventes \u00e5 inntreffe, forblir akkumulerte gevinster eller tap p\u00e5 dette tidspunktet i sikringsreserven og resultatf\u00f8res n\u00e5r kontantstr\u00f8mmen inntreffer. Dersom den sikrede transaksjonen ikke lenger er forventet \u00e5 inntreffe, resultatf\u00f8res akkumulerte urealiserte gevinster eller tap p\u00e5 sikringsinstrumentet umiddelbart.Sikring av nettoinvestering i utenlandsk virksomhet Valutagevinster eller tap p\u00e5 sikringsinstrumentet som gjelder den effektive delen av sikringen,  regnskapsf\u00f8res som andre poster i totalresultatet, mens valutagevinster eller -tap i den  ineffektive delen resultatf\u00f8res. Ved avhendelse av den sikrede virksomheten resultatf\u00f8res  akkumulert sikrings gevinst eller -tap.M\u00e5ling av finansielle instrumenter. Konsernet bruker f\u00f8lgende m\u00e5lehierarki for \u00e5 m\u00e5le og  presentere virkelig verdi av finansielle instrumenter:Niv\u00e5 1:   Observerbare, ujusterte priser i et aktivt marked for identiske eiendeler og gjeldNiv\u00e5 2:    Andre teknikker hvor all input som har signifikant effekt p\u00e5 virkelig verdi, er observerbar, direkte eller indirekteNiv\u00e5 3:    Andre teknikker som bruker input som har signifikant effekt p\u00e5 virkelig verdi, som ikke  er basert p\u00e5 observerbare markedsdata",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-273-5": {
   "value": "P     Regnskapsprinsipper Derivater verdsettes til virkelig verdi p\u00e5 balansedagen og regnskapsf\u00f8res som fordring eller gjeld. Gevinst og tap som f\u00f8lge av realisasjon, eller endring i virkelig verdi, resultatf\u00f8res der derivatet ikke inng\u00e5r i en sikringsrelasjon som tilfredsstiller kriteriene for sikringsbokf\u00f8ring. Innebygde derivater i kontrakter skilles ut og m\u00e5les separat. Orkla har p.t. ingen innebygde derivater. Kj\u00f8p og salg av derivater regnskapsf\u00f8res p\u00e5 handledato. Derivater klassifiseres i balansen som \u00abIkke-rente b\u00e6rende\u00bb fordringer og gjeld som hovedregel. Klassifisering som \u00abRenteb\u00e6rende\u00bb benyttes der sikringsobjektet er klassifisert som renteb\u00e6rende, samt for sikring av nettoinvestering. Sikring. Konsernets kriterier for \u00e5 klassifisere et derivat eller annet finansielt instrument som et sikringsinstrument er som f\u00f8lger:(1)   Sikringen er i tr\u00e5d med konsernets strategi og form\u00e5l med risikostyring, og sikringen  er forventet \u00e5 v\u00e6re sv\u00e6rt effektiv ved at den motvirker endringer i virkelig verdi eller  kontantstr\u00f8mmer til et identifisert objekt, (2)   det er en \u00f8konomisk sammenheng mellom sikringsinstrument og sikringsobjekt, kilder  til ineffektivitet kan fastsl\u00e5s, og effekten av kredittrisiko forventes ikke \u00e5 dominere  verdiendringer i sikringsrelasjonen,(3)   det er etablert tilfredsstillende dokumentasjon ved inng\u00e5else av sikringen som blant annet viser at sikringen er effektiv, (4)   for kontantstr\u00f8msikring, at den forest\u00e5ende transaksjonen m\u00e5 v\u00e6re h\u00f8yst sannsynlig, og (5)   sikringen evalueres l\u00f8pende og forventes fortsatt \u00e5 v\u00e6re effektiv.Sikring av virkelig verdi Endring i virkelig verdi p\u00e5 derivater utpekt som sikringsinstrumenter resultatf\u00f8res l\u00f8pende. Endring i virkelig verdi p\u00e5 sikringsobjektet  resultatf\u00f8res tilsvarende. Sikringsbokf\u00f8ring opph\u00f8rer dersom: (a)  sikringsinstrumentet er forfalt, terminert, ut\u00f8vd eller solgt, (b)  sikringen ikke tilfredsstiller ovennevnte krav, eller(c)  konsernet av andre grunner velger \u00e5 avslutte sikringsbokf\u00f8ring. Skulle en sikringsvurdering opph\u00f8re, vil verdiendringene som er gjort i balansef\u00f8rt verdi p\u00e5 sikrings objektet, amortiseres over gjenv\u00e6rende levetid ved bruk av effektiv rentemetode,  til svarende  sikringsinstrumentet.Kontantstr\u00f8msikringer Den effektive delen av endringer i virkelig verdi p\u00e5 et sikringsinstrument regnskapsf\u00f8res som  andre poster i totalresultatet, og reklassifiseres til resultatet ved gjennomf\u00f8ring av transaksjonen som derivatet sikrer, og presenteres p\u00e5 samme linje som den sikrede transaksjonen. Den  ineffektive delen av sikringsinstrumentet resultatf\u00f8res l\u00f8pende. N\u00e5r et sikringsinstrument utl\u00f8per eller selges, avsluttes eller ut\u00f8ves, eller foretaket opphever sikringsforholdet, til tross for at den sikrede transaksjonen fremdeles forventes \u00e5 inntreffe, forblir akkumulerte gevinster eller tap p\u00e5 dette tidspunktet i sikringsreserven og resultatf\u00f8res n\u00e5r kontantstr\u00f8mmen inntreffer. Dersom den sikrede transaksjonen ikke lenger er forventet \u00e5 inntreffe, resultatf\u00f8res akkumulerte urealiserte gevinster eller tap p\u00e5 sikringsinstrumentet umiddelbart.Sikring av nettoinvestering i utenlandsk virksomhet Valutagevinster eller tap p\u00e5 sikringsinstrumentet som gjelder den effektive delen av sikringen,  regnskapsf\u00f8res som andre poster i totalresultatet, mens valutagevinster eller -tap i den  ineffektive delen resultatf\u00f8res. Ved avhendelse av den sikrede virksomheten resultatf\u00f8res  akkumulert sikrings gevinst eller -tap.M\u00e5ling av finansielle instrumenter. Konsernet bruker f\u00f8lgende m\u00e5lehierarki for \u00e5 m\u00e5le og  presentere virkelig verdi av finansielle instrumenter:Niv\u00e5 1:   Observerbare, ujusterte priser i et aktivt marked for identiske eiendeler og gjeldNiv\u00e5 2:    Andre teknikker hvor all input som har signifikant effekt p\u00e5 virkelig verdi, er observerbar, direkte eller indirekteNiv\u00e5 3:    Andre teknikker som bruker input som har signifikant effekt p\u00e5 virkelig verdi, som ikke  er basert p\u00e5 observerbare markedsdata",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-276-3": {
   "value": "Derivater i balansen og sikringsform\u00e5l3Nominell verdiBel\u00f8p i mill. NOK 2022 2021 2022 2021 Sikringens form\u00e5l Sikringsbokf\u00f8ring Klassifisering 1Eiendeler Kortsiktig r.b.- 11 - 2 858 Valutasikringer av utenlandske datterselskaper Sikring av nettoinvestering Virkelig verdi over totalresultatetEiendeler Kortsiktig r.b. - 32 - 8 519 Valutaterminer sikrer l\u00e5n/plassering - Virkelig verdi over resultatTotal return swap sikrer aksjeeksponering  2Eiendeler Kortsiktig i.r.b.- 12 - 343- Virkelig verdi over resultati pensjonsforpliktelser/LTIEiendeler Kortsiktig i.r.b. 10 - 36 - Terminkontrakt sikrer gasspriseksponering Kontantstr\u00f8msikring Virkelig verdi over totalresultatetEiendeler Kortsiktig i.r.b. 1 - - - Valutaterminer sikrer pengeposter i balansen - Virkelig verdi over resultatEiendeler Kortsiktig i.r.b. 9 4 - 331 Valutaterminer sikrer fremtidige transaksjoner Kontantstr\u00f8msikring Virkelig verdi over totalresultatetRenteswapper flytende til fast rente, sikrer  Gjeld Langsiktig i.r.b. (13) (72) 5 600 5 305Kontantstr\u00f8msikring Virkelig verdi over totalresultatetfremtidige rentebetalingerRenteswapper flytende til fast rente, sikrer  Gjeld Langsiktig r.b. (6) (11) 2 803 2 669- Virkelig verdi over resultatfremtidige rentebetalingerRenteswapper fast til flytende, motpost til  Gjeld Langsiktig r.b. (292) (4) 3 035 2 635Verdisikring Virkelig verdi over resultatverdiendring p\u00e5 gjeldenGjeld Langsiktig i.r.b. (19) - 103 - Terminkontrakt sikrer gasspriseksponering Kontantstr\u00f8msikring Virkelig verdi over totalresultatetGjeld Kortsiktig r.b. (26) - 10 334 - Valutaterminer sikrer l\u00e5n/plassering - Virkelig verdi over resultatGjeld Kortsiktig r.b. (7) - 4 392 - Valutasikringer av utenlandske datterselskaper Sikring av nettoinvestering Virkelig verdi over totalresultatetTotal return swap sikrer aksjeeksponering  Gjeld Kortsiktig i.r.b. (12) - 260 -- Virkelig verdi over resultati pensjonsforpliktelser/LTIGjeld Kortsiktig i.r.b. - (2) - - Valutaterminer sikrer fremtidige transaksjoner Kontantstr\u00f8msikring Virkelig verdi over totalresultatetSum derivater (355) (30)1  r.b. = Renteb\u00e6rende fordring/gjeld2  i.r.b. = Ikke renteb\u00e6rende fordring/gjeld3  Nominell verdi er summen av alle enkelttransaksjoners nominelle verdi beregnet som absoluttverdi.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
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  },
  "pp-value-278-3": {
   "value": "Beregning av virkelig verdi: \u2022   Valutaterminer og valutaswapper er m\u00e5lt til virkelig verdi basert p\u00e5 observert terminkurs p\u00e5 kontrakter med tilsvarende l\u00f8petid p\u00e5  balansedagen.\u2022   Renteswappers virkelige verdi er n\u00e5verdien av fremtidige kontant str\u00f8mmer beregnet ut fra observerte markedsrenter og valutakurser p\u00e5 balansedagen, inkludert p\u00e5l\u00f8pte renter. \u2022   Total return swap er m\u00e5lt til virkelig verdi basert p\u00e5 observerte kurser  p\u00e5 underliggende aksje/aksjefond p\u00e5 balansedagen.\u2022  Terminkontrakter p\u00e5 propan og naturgass er m\u00e5lt til virkelig verdi basert p\u00e5 ob-serverte markedspriser p\u00e5 kontrakter med tilsvarende l\u00f8petid p\u00e5 balansedagenAlle derivater er f\u00f8rt til virkelig verdi og vurdert \u00e5 ligge i niv\u00e5 2 p\u00e5 m\u00e5le-hierarkiet for finansielle instrumenter.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-282-2": {
   "value": "Note 32 Aksjekapital 1De 20 st\u00f8rste aksjon\u00e6rene pr. 31.12.2022Eierandel  Aksjon\u00e6rer Antall aksjerav kapital\ue61c1 Canica AS 200 236 000 19,99 %2 Folketrygdfondet 65 852 684 6,58 %3 Tvist 5 AS 50 050 000 5,00 %4 State Street Bank and Trust Comp Nominee 40 565 125 4,05 %5 JPMorgan Chase Bank, N.A., London Nominee 39 719 484 3,97 %6 State Street Bank and Trust Comp Nominee 20 341 223 2,03 %7 RBC Investor Services Trust Nominee 16 250 915 1,62 %8 JPMorgan Chase Bank, N.A., London Nominee 15 311 380 1,53 %9 State Street Bank and Trust Comp Nominee 12 875 278 1,29 %10 State Street Bank and Trust Comp Nominee 8 998 164 0,90 %11 Verdipapirfondet KLP Aksje Norge 8 145 724 0,81 %12 The Bank of New York Mellon Nominee 7 535 375 0,75 %13 Verdipapirfondet DNB AM Norske Aksjer 7 367 292 0,74 %14 State Street Bank and Trust Comp Nominee 6 796 642 0,68 %15 The Bank of New York Mellon Nominee 6 709 956 0,67 %16 Verdipapirfondet DNB Norge 6 463 757 0,65 %17 Soci\u00e9t\u00e9 G\u00e9n\u00e9rale Nominee 6 381 989 0,64 %18 The Bank of New York Mellon SA/NV Nominee 6 281 768 0,63 %1  Aksjon\u00e6rlisten er basert p\u00e5 VPS\u2019 aksjon\u00e6r register pr. \u00e5rsslutt. For en oversikt over grupperte  19 Danske Invest Norske Instit. II 6 149 632 0,61 %aksjon\u00e6rer samt identifikasjon av aksjon\u00e6rer p\u00e5 20 The Northern Trust Comp, London Br Nominee 6 145 508 0,61 %forvalterkonto (nominee), se aksjeinformasjon p\u00e5 side 304.Sum aksjer   538 177 896 53,74 %2  Av antall utstedte aksjer.Utvikling aksjekapital  P\u00e5lydende  Type  Bel\u00f8p  Aksjekapital  Dato/\u00e5r Antall aksjer(NOK)endring(mill. NOK)(mill. NOK)2012 1 018 930 970 1,25 amortisering (12,5) 1 273,731.12.2012 1 018 930 970 1,25 1 273,731.12.2013 1 018 930 970 1,25 1 273,731.12.2014 1 018 930 970 1,25 1 273,731.12.2015 1 018 930 970 1,25 1 273,731.12.2016 1 018 930 970 1,25 1 273,731.12.2017 1 018 930 970 1,25 1 273,731.12.2018 1 018 930 970 1,25 1 273,72019 1 001 430 970 1,25 amortisering (21,9) 1 251,831.12.2019 1 001 430 970 1,25 1 251,831.12.2020 1 001 430 970 1,25 1 251,831.12.2021 1 001 430 970 1,25 1 251,831.12.2022 1 001 430 970 1,25 1 251,8Aksjer i eget eie pr. 31.12.2022Samlet p\u00e5lydende  Antall  Virkelig verdi  (NOK)aksjer (mill. NOK)Aksjer eid av Orkla ASA 5 358 725 4 286 980 304P     Regnskapsprinsipper Egne aksjer er fratrukket i egenkapitalen med konsernets kostpris. Aksjenes p\u00e5lydende er  trukket fra i innskutt egenkapital.Egne aksjer Det har v\u00e6rt f\u00f8lgende endringer i beholdning av egne aksjer i 2022:2022 2021Beholdning 1.1. 4 852 874 501 800Eksternt kj\u00f8p av egne aksjer - 5 000 000Aksjeprogram for ansatte i Orkla (565 894) (648 926)Beholdning 31.12. 4 286 980 4 852 874Opsjoner Orkla innf\u00f8rte i 2020 en langtidsinsentivordning (LTI-ordning) basert p\u00e5  aksjeopsjoner til erstatning for den tidligere kontantbaserte LTI-ordningen, se for \u00f8vrig note 11. Se \u00abEierstyring og selskapsledelse\u00bb p\u00e5 side 45 ang\u00e5ende de fullmakter som er gitt av generalforsamlingen vedr\u00f8rende aksjekapital.Utbytte Styret foresl\u00e5r at det utdeles et ordin\u00e6rt utbytte p\u00e5 3,00 kroner pr. aksje, totalt 2.991 mill. kroner for regnskaps\u00e5ret 2022.I henhold til norske regler vil det v\u00e6re egenkapitalen i Orkla ASA som  juridisk sett danner eventuell begrensning for utbytteutdelingen fra Orklakonsernet. Utbytte kan utdeles i den grad selskapet har en forsvarlig egenkapital og likviditet.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-282-3": {
   "value": "Note 32 Aksjekapital 1De 20 st\u00f8rste aksjon\u00e6rene pr. 31.12.2022Eierandel  Aksjon\u00e6rer Antall aksjerav kapital\ue61c1 Canica AS 200 236 000 19,99 %2 Folketrygdfondet 65 852 684 6,58 %3 Tvist 5 AS 50 050 000 5,00 %4 State Street Bank and Trust Comp Nominee 40 565 125 4,05 %5 JPMorgan Chase Bank, N.A., London Nominee 39 719 484 3,97 %6 State Street Bank and Trust Comp Nominee 20 341 223 2,03 %7 RBC Investor Services Trust Nominee 16 250 915 1,62 %8 JPMorgan Chase Bank, N.A., London Nominee 15 311 380 1,53 %9 State Street Bank and Trust Comp Nominee 12 875 278 1,29 %10 State Street Bank and Trust Comp Nominee 8 998 164 0,90 %11 Verdipapirfondet KLP Aksje Norge 8 145 724 0,81 %12 The Bank of New York Mellon Nominee 7 535 375 0,75 %13 Verdipapirfondet DNB AM Norske Aksjer 7 367 292 0,74 %14 State Street Bank and Trust Comp Nominee 6 796 642 0,68 %15 The Bank of New York Mellon Nominee 6 709 956 0,67 %16 Verdipapirfondet DNB Norge 6 463 757 0,65 %17 Soci\u00e9t\u00e9 G\u00e9n\u00e9rale Nominee 6 381 989 0,64 %18 The Bank of New York Mellon SA/NV Nominee 6 281 768 0,63 %1  Aksjon\u00e6rlisten er basert p\u00e5 VPS\u2019 aksjon\u00e6r register pr. \u00e5rsslutt. For en oversikt over grupperte  19 Danske Invest Norske Instit. II 6 149 632 0,61 %aksjon\u00e6rer samt identifikasjon av aksjon\u00e6rer p\u00e5 20 The Northern Trust Comp, London Br Nominee 6 145 508 0,61 %forvalterkonto (nominee), se aksjeinformasjon p\u00e5 side 304.Sum aksjer   538 177 896 53,74 %2  Av antall utstedte aksjer.Utvikling aksjekapital  P\u00e5lydende  Type  Bel\u00f8p  Aksjekapital  Dato/\u00e5r Antall aksjer(NOK)endring(mill. NOK)(mill. NOK)2012 1 018 930 970 1,25 amortisering (12,5) 1 273,731.12.2012 1 018 930 970 1,25 1 273,731.12.2013 1 018 930 970 1,25 1 273,731.12.2014 1 018 930 970 1,25 1 273,731.12.2015 1 018 930 970 1,25 1 273,731.12.2016 1 018 930 970 1,25 1 273,731.12.2017 1 018 930 970 1,25 1 273,731.12.2018 1 018 930 970 1,25 1 273,72019 1 001 430 970 1,25 amortisering (21,9) 1 251,831.12.2019 1 001 430 970 1,25 1 251,831.12.2020 1 001 430 970 1,25 1 251,831.12.2021 1 001 430 970 1,25 1 251,831.12.2022 1 001 430 970 1,25 1 251,8Aksjer i eget eie pr. 31.12.2022Samlet p\u00e5lydende  Antall  Virkelig verdi  (NOK)aksjer (mill. NOK)Aksjer eid av Orkla ASA 5 358 725 4 286 980 304P     Regnskapsprinsipper Egne aksjer er fratrukket i egenkapitalen med konsernets kostpris. Aksjenes p\u00e5lydende er  trukket fra i innskutt egenkapital.Egne aksjer Det har v\u00e6rt f\u00f8lgende endringer i beholdning av egne aksjer i 2022:2022 2021Beholdning 1.1. 4 852 874 501 800Eksternt kj\u00f8p av egne aksjer - 5 000 000Aksjeprogram for ansatte i Orkla (565 894) (648 926)Beholdning 31.12. 4 286 980 4 852 874Opsjoner Orkla innf\u00f8rte i 2020 en langtidsinsentivordning (LTI-ordning) basert p\u00e5  aksjeopsjoner til erstatning for den tidligere kontantbaserte LTI-ordningen, se for \u00f8vrig note 11. Se \u00abEierstyring og selskapsledelse\u00bb p\u00e5 side 45 ang\u00e5ende de fullmakter som er gitt av generalforsamlingen vedr\u00f8rende aksjekapital.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-290-3": {
   "value": "Utbytte Styret foresl\u00e5r at det utdeles et ordin\u00e6rt utbytte p\u00e5 3,00 kroner pr. aksje, totalt 2.991 mill. kroner for regnskaps\u00e5ret 2022.I henhold til norske regler vil det v\u00e6re egenkapitalen i Orkla ASA som  juridisk sett danner eventuell begrensning for utbytteutdelingen fra Orklakonsernet. Utbytte kan utdeles i den grad selskapet har en forsvarlig egenkapital og likviditet.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "s8_notes__5__5": {
   "value": "3",
   "decimals": 2,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:NOK/xbrli:shares"
   }
  },
  "s8_notes__6__6": {
   "value": "2991000000",
   "decimals": -6,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
    "unit": "iso4217:NOK"
   }
  },
  "pp-value-286-4": {
   "value": "Aksjer i eget eie pr. 31.12.2022Samlet p\u00e5lydende  Antall  Virkelig verdi  (NOK)aksjer (mill. NOK)Aksjer eid av Orkla ASA 5 358 725 4 286 980 304P     Regnskapsprinsipper Egne aksjer er fratrukket i egenkapitalen med konsernets kostpris. Aksjenes p\u00e5lydende er  trukket fra i innskutt egenkapital.Egne aksjer Det har v\u00e6rt f\u00f8lgende endringer i beholdning av egne aksjer i 2022:2022 2021Beholdning 1.1. 4 852 874 501 800Eksternt kj\u00f8p av egne aksjer - 5 000 000Aksjeprogram for ansatte i Orkla (565 894) (648 926)Beholdning 31.12. 4 286 980 4 852 874Opsjoner Orkla innf\u00f8rte i 2020 en langtidsinsentivordning (LTI-ordning) basert p\u00e5  aksjeopsjoner til erstatning for den tidligere kontantbaserte LTI-ordningen, se for \u00f8vrig note 11. Se \u00abEierstyring og selskapsledelse\u00bb p\u00e5 side 45 ang\u00e5ende de fullmakter som er gitt av generalforsamlingen vedr\u00f8rende aksjekapital.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-287-6": {
   "value": "P     Regnskapsprinsipper Egne aksjer er fratrukket i egenkapitalen med konsernets kostpris. Aksjenes p\u00e5lydende er  trukket fra i innskutt egenkapital.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-291-2": {
   "value": "Note 33 Minoriteter Selskaper med minoriteter blir konsolidert 100 % i resultatregnskap,  balanse og kontantstr\u00f8m. Minoritetenes andel av konsernets \u00e5rsresultat  og egen kapital blir derimot skilt ut p\u00e5 egne linjer. Bel\u00f8p i mill. NOK 2022 2021Minoritetenes andel av:Driftsresultat 383 1541Resultat f\u00f8r skattekostnad382 1491Skattekostnad(133) (56)1  Avvik skyldes minoritetenes andel av avskrivninger p\u00e5 merverdier.Minoritetsinteressene har hatt f\u00f8lgende utvikling:Minoriteter 1.1. 910 462Minoritetenes andel av resultatet 249 90\u00d8kning minoritet som f\u00f8lge av oppkj\u00f8p og  369 416kapitalutvidelser i selskap med minoriteter Reduksjon grunnet kj\u00f8p av aksjer fra (13) -minoritetsaksjon\u00e6rerReduksjon grunnet salg av selskaper med minoritet - (1)Sikring f\u00f8rt mot egenkapital i selskap med minoritet 1 -Utbytte til minoriteter (60) (45)Omregningsdifferanse 14 (12)Minoriteter 31.12. 1 470 910Bel\u00f8p i mill. NOK 2022 2021Minoritetenes andel av resultatet fordeler seg som f\u00f8lger:Orkla Foods Europe 1 1Orkla India 25 13Orkla Food Ingredients 90 65Orkla Consumer Investments 14 1Hydro Power 115 12Financial Investments 4 (2)Sum minoritetens andel av resultatet 249 90Minoritetsinteressene fordeler seg som f\u00f8lger:Orkla India 330 303Orkla Food Ingredients 668 293Orkla Consumer Investments 160 117Hydro Power 294 190Financial Investments 18 7Sum minoritetsinteresser  1 470 910P     Regnskapsprinsipper Dersom konsernet har kontroll, men eier mindre enn 100 % av datter- og datterdatterselskaper, blir selskapene fortsatt innregnet linje for linje med 100 %, men minoritetenes andel av resultat etter skattekostnad, andel av totalresultatet og andel av egenkapitalen vil bli presentert p\u00e5 egne linjer i konsernregnskapet. Alle interne transaksjoner er eliminert p\u00e5 samme m\u00e5te som for \u00f8vrige konsernselskaper. Dersom det er minoritetsinteresser i oppkj\u00f8pte selskaper, vil minoritetene f\u00e5 sin andel av henf\u00f8rte eiendeler og gjeld, med unntak av goodwill som bare beregnes p\u00e5 konsernets andel. Transaksjoner med minoritet som ikke inneb\u00e6rer tap av kontroll, vil bli regnskapsf\u00f8rt mot egenkapitalen.Orkla har i 2022 kj\u00f8pt virksomheter med minoritetsaksjon\u00e6rer. Dette gjelder det amerikanske selskapet Denali Ingredients, hvor Orklas eierandel er 84 %, samt den polske pizzakjeden Da Grasso, hvor Orklas eierandel er 74 %. Se note 6 for ytterligere informasjon. Orkla Food Ingredients har i tillegg til Denali Ingredients, flere selskaper med minoritetsinteresser. De vesentligste av disse knytter seg til Dragsb\u00e6k-konsernet i Danmark. Konsernet har v\u00e6rt familieeid, og tidligere eier har fortsatt en betydelig eierandel i morselskapet. Det er i tillegg eksterne eierinteresser i hovedsak i Kanakis Group (Hellas), Condite (Finland) og Hadecoup (Belgia) innenfor Orkla Food Ingredients.I Orkla India er det minoritetsaksjon\u00e6rer knyttet til eierskapet i Eastern Condiments hvor Orklas eierandel i selskapet er 67,8 %. Minoritetsinteressene i Orkla Consumer Investments gjelder pizzakjeden New York Pizza (Orklas eierandel 75 %) og den nyinnkj\u00f8pte pizzakjeden Da Grasso (Orklas eierandel 74 %).   Minoritetene i Hydro Power gjelder en 15 % eierandel i AS Saudefaldene, som eies av Sunnhordaland Kraftlag.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-295-4": {
   "value": "P     Regnskapsprinsipper Dersom konsernet har kontroll, men eier mindre enn 100 % av datter- og datterdatterselskaper, blir selskapene fortsatt innregnet linje for linje med 100 %, men minoritetenes andel av resultat etter skattekostnad, andel av totalresultatet og andel av egenkapitalen vil bli presentert p\u00e5 egne linjer i konsernregnskapet. Alle interne transaksjoner er eliminert p\u00e5 samme m\u00e5te som for \u00f8vrige konsernselskaper. Dersom det er minoritetsinteresser i oppkj\u00f8pte selskaper, vil minoritetene f\u00e5 sin andel av henf\u00f8rte eiendeler og gjeld, med unntak av goodwill som bare beregnes p\u00e5 konsernets andel. Transaksjoner med minoritet som ikke inneb\u00e6rer tap av kontroll, vil bli regnskapsf\u00f8rt mot egenkapitalen.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-297-2": {
   "value": "<span class=\"_ _36a\"></span><span class=\"ff4 ws7d\">Not<span class=\"_ _8\"></span>e <span class=\"_ _19c\"> </span>3<span class=\"_\"> </span>4  </span>K<span class=\"_ _3\"></span>raft<span class=\"_ _3\"></span>p<span class=\"_ _8\"></span>rod<span class=\"_ _b\"></span>u<span class=\"_ _3\"></span>ksj<span class=\"_ _8\"></span>on o<span class=\"_ _8\"></span>g k<span class=\"_ _3\"></span>r<span class=\"_ _8\"></span>af<span class=\"_ _3\"></span>tk<span class=\"_ _b\"></span>on<span class=\"_ _b\"></span>tra<span class=\"_ _3\"></span>kter Konsernet<span class=\"_ _b\"></span> b\u00e5de eier<span class=\"_ _b\"></span> og leier<span class=\"_ _b\"></span> kraftverk, alle<span class=\"_ _b\"></span> i Norge. <span class=\"_ _b\"></span>T<span class=\"_ _b\"></span>abellen under <span class=\"_ _b\"></span>viser kraftverk,<span class=\"_ _b\"></span> \u00e5rlig produksjon,<span class=\"_ _b\"></span> eierforhold og n\u00f8kk<span class=\"_ _b\"></span>elbetingelser<span class=\"_ _b\"></span>.V<span class=\"_ _b\"></span>erk, type, <span class=\"ws2\"> </span>Faktisk middel\u00e5rspr<span class=\"_ _8\"></span>oduksjon/ Eierskap,<span class=\"_ _8\"></span> status og gjenst\u00e5ende<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>lokalisering/k<span class=\"_ _b\"></span>ontraktk<span class=\"_ _8\"></span>ontraktvolumproduk<span class=\"_ _8\"></span>sjonsperiode / k<span class=\"_ _b\"></span>ontraktens <span class=\"_ _8\"></span>varighet<span class=\"_ _301\"> </span>N\u00f8kkelbetingelserKraftverk21SaudefaldeneAS<span class=\"_ _b\"></span> Saudefaldene har <span class=\"_ _b\"></span>en \u00e5rlig konsesjonskr<span class=\"_ _b\"></span>aftforpliktelse p\u00e5<span class=\"_ _b\"></span> 134 <span class=\"_ _b\"></span>GWh.<span class=\"_ _b\"></span>  Storlivatn kraftstasjonIdriftsatt 1970I tillegg har selskapet en \u00e5rlig leveranseforpliktelse til Eramet p\u00e5 436<span class=\"_ _b\"></span> GWh, Svartkulp<span class=\"_ _b\"></span> kraftstasjonIdriftsatt november 2001som etter Eramets oppsigelse<span class=\"_ _b\"></span> selges til Statkraft p\u00e5 samme<span class=\"_ _b\"></span> vilk\u00e5r<span class=\"_ _b\"></span>. Det er <span class=\"ws2\"> </span>Dalvatn kraftstasjonIdriftsatt desember 2006inng\u00e5tt avtale med Elk<span class=\"_ _b\"></span>em A<span class=\"_ _b\"></span>SA <span class=\"_ _b\"></span>om leveranse av<span class=\"_ _b\"></span> 501 G<span class=\"_ _b\"></span>Wh pr<span class=\"_ _b\"></span>. \u00e5r<span class=\"_ _b\"></span> til 31.<span class=\"_ _b\"></span>12.2030 S\u00f8nn\u00e5 H\u00f8y<span class=\"_ _b\"></span> kraftstasjonIdriftsatt august 2008for<span class=\"_ _b\"></span> \u00e5 oppfylle<span class=\"_ _b\"></span> vilk\u00e5r<span class=\"_ _b\"></span>et om bruk<span class=\"_ _b\"></span> av kraft i Elk<span class=\"_ _b\"></span>ems industrivirk<span class=\"_ _b\"></span>somhet.  S\u00f8nn\u00e5 Lav<span class=\"_ _b\"></span> kraftstasjon1 850 GWhIdriftsatt oktober 2008Vilk\u00e5rene<span class=\"_ _b\"></span> tilsvar<span class=\"_ _b\"></span>er vilk<span class=\"_ _b\"></span>\u00e5rene i leie <span class=\"_ _3d\"></span>avtalen med Statkraft.Storli minikraftverkIdriftsatt februar<span class=\"_ _b\"></span> 2009Kleiva<span class=\"_ _b\"></span> sm\u00e5kraftverkIdriftsatt november 2009V<span class=\"_ _b\"></span>ed overlevering til <span class=\"_ _3\"></span>Statkraft<span class=\"_ _8\"></span> m\u00e5 stasjonene<span class=\"_ _8\"></span> v\u00e6re<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i god stand.<span class=\"_ _8\"></span> <span class=\"ws2\"> </span>1Statkraft SF<span class=\"_ _f\"></span> skal betale<span class=\"_ _b\"></span> A<span class=\"_ _8\"></span>S Saudefaldene sk<span class=\"_ _b\"></span>at<span class=\"_ _3\"></span>temessig restver<span class=\"_ _8\"></span>di pr<span class=\"_ _b\"></span>.<span class=\"_ _8\"></span> 1V<span class=\"_ _b\"></span>annkraftverk med magasin,<span class=\"_ _b\"></span> I henhold til leieavtaler<span class=\"_ _b\"></span> med Statkraft disponer<span class=\"_ _b\"></span>es  1.1.2031 av<span class=\"_ _b\"></span> nyutbygginger f<span class=\"_ _b\"></span>oretatt av <span class=\"_ _b\"></span>AS Saudefaldene. 1Sauda, R<span class=\"_ _b\"></span>ogalandalle stasjoner<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> A<span class=\"_ _8\"></span>S Saudefaldene til 31.12.2030.<span class=\"_ _b\"></span> 2Borregaard kr<span class=\"_ _b\"></span>af<span class=\"_ _3\"></span>tverkElvekraft,<span class=\"_ _b\"></span> Sarpsfossen 267 G<span class=\"_ _b\"></span>Wh<span class=\"_ _100\"> </span><span class=\"ws2\">100 % <span class=\"_ _b\"></span>eierandel, hjemfallsfritt.</span>i Glomma, Sarpsborg,<span class=\"_ _b\"></span> Viken2Sarp kr<span class=\"_ _b\"></span>af<span class=\"_ _3\"></span>tverk50 % <span class=\"_ _b\"></span>eierandel, hjemfallsfritt. Elvekraft,<span class=\"_ _b\"></span> Sarpsfossen  236 G<span class=\"_ _b\"></span>Wh\u00d8vrig andel eies<span class=\"_ _b\"></span> av Hafslund E-CO<span class=\"_ _b\"></span> V<span class=\"_ _b\"></span>annkraft <span class=\"_ _b\"></span>AS  Hafslund E-CO V<span class=\"_ _b\"></span>annkraft A<span class=\"_ _b\"></span>S har driftsansvaret.i Glomma, Sarpsborg,<span class=\"_ _b\"></span> Viken(45 %) <span class=\"_ _b\"></span>og Svartisen Holding (5 %).2T<span class=\"_ _8\"></span>r\u00e6landsf<span class=\"_ _8\"></span>os kr<span class=\"_ _8\"></span>aftverk31 GWh<span class=\"_ _10a\"> </span><span class=\"ws2\">100 % eier<span class=\"_ _8\"></span>andel, hjemfallsfritt.</span>Elvekraft,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>K<span class=\"_ _8\"></span>vinesdal,<span class=\"_ _8\"></span> Agder2Mossefossen kraftverk13 G<span class=\"_ _b\"></span>Wh<span class=\"_ _110\"> </span>100 <span class=\"_ _3\"></span>% eier<span class=\"_ _8\"></span>andel,<span class=\"_ _8\"></span> delvis hjemfallsfritt.Elvekraft,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Moss, Vik<span class=\"_ _b\"></span>enKraftk<span class=\"_ _b\"></span>ontrakterSiraK<span class=\"_ _b\"></span>vina erstatningskraft35 G<span class=\"_ _b\"></span>Wh<span class=\"_ _2fa\"> </span><span class=\"ws2\">Evigvar<span class=\"_ _8\"></span>ende.<span class=\"_ _36b\"> </span>Erstatning for<span class=\"_ _b\"></span> tapt pr<span class=\"_ _b\"></span>oduksjon i <span class=\"_ _b\"></span>Tr<span class=\"_ _b\"></span>\u00e6landsfos.</span>K<span class=\"_ _b\"></span>vinesdal, Agder1 <span class=\"_ _349\"> </span>Orkla <span class=\"_ _8\"></span>eier 85<span class=\"_ _8\"></span> % av <span class=\"_ _b\"></span>AS Saudefaldene.<span class=\"_ _8\"></span> 2 <span class=\"_ _14d\"> </span>Faktisk middel\u00e5rsproduk<span class=\"_ _8\"></span>sjon (2013\u20132022) med dagens<span class=\"_ _8\"></span> kapasiteter<span class=\"_ _b\"></span>.<span class=\"_ _36e\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 35 </span>Pan<span class=\"_ _b\"></span>t og garanti<span class=\"_ _8\"></span>er Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Gjeld sikr<span class=\"_ _b\"></span>et med pant<span class=\"_ _32f\"> </span>227<span class=\"_ _1af\"> </span>62Pantsatte<span class=\"_ _8\"></span> eiendelerBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Maskiner<span class=\"_ _b\"></span>, tr<span class=\"_ _b\"></span>anspor<span class=\"_ _3\"></span>tmidler<span class=\"_ _8\"></span> o.l.<span class=\"_ _267\"> </span><span class=\"ws2\">60<span class=\"_ _b7\"> </span>1</span>Bygg og anlegg<span class=\"_ _36c\"> </span><span class=\"ls11 ws22\">407<span class=\"_ _160\"> </span></span><span class=\"ws2\">196</span>V<span class=\"_ _b\"></span>arelager<span class=\"_ _216\"> </span>2<span class=\"_ _1a6\"> </span>0K<span class=\"_ _b\"></span>undefordringer<span class=\"_ _2f\"> </span>13<span class=\"_ _1a6\"> </span>2\u00d8vrige eiendeler<span class=\"_ _5b\"> </span><span class=\"ws2\">26<span class=\"_ _1a6\"> </span>0</span>Sum bokf\u00f8r<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> verdi<span class=\"_ _191\"> </span><span class=\"ws2\">508<span class=\"_ _1ae\"> </span>199</span>\u00abGjeld sikr<span class=\"_ _b\"></span>et med pant\u00bb <span class=\"_ _b\"></span>og \u00abP<span class=\"_ _b\"></span>antsatte eiendeler\u00bb<span class=\"_ _b\"></span> gjelder<span class=\"_ _b\"></span> i all hovedsak  sikk<span class=\"_ _b\"></span>erhet for<span class=\"_ _b\"></span> l\u00e5n i deleide <span class=\"_ _b\"></span>selskaper <span class=\"_ _b\"></span>eller <span class=\"_ _b\"></span>selskaper i land med ikk<span class=\"_ _b\"></span>e k<span class=\"_ _b\"></span>onver<span class=\"_ _3\"></span>tible<span class=\"_ _8\"></span> valutaer<span class=\"_ _f\"></span>.GarantiansvarBel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _aa\"> </span>2022<span class=\"_ _1ae\"> </span>2021Kommittert kapital<span class=\"_ _28e\"> </span>7<span class=\"_ _1a1\"> </span>15Annet garantiansv<span class=\"_ _b\"></span>ar <span class=\"_ _36d\"> </span><span class=\"ws2\">185<span class=\"_ _1b2\"> </span>110</span>Sum garantiansvar<span class=\"_ _2ba\"> </span><span class=\"ws2\">192<span class=\"_ _1c3\"> </span>125</span>P    <span class=\"ff4 ls6 ws7\"> Regnskapspri<span class=\"_ _8\"></span>nsipper </span>Pant<span class=\"_ _8\"></span> og pantstillelser viser bokf\u00f8rte bel\u00f8p for<span class=\"_ _8\"></span> de av k<span class=\"_ _8\"></span>onsernets driftsmidler<span class=\"_ _b\"></span> som vil v\u00e6re  <span class=\"_ _5\"></span>disponible for<span class=\"_ _8\"></span> panthavere<span class=\"_ _8\"></span> i en k<span class=\"_ _b\"></span>onkurs- <span class=\"_ _8\"></span>eller avviklingssituasjon.<span class=\"_ _8\"></span> Konsernets<span class=\"_ _b\"></span> viktigste l\u00e5ne-avtaler bygger<span class=\"_ _8\"></span> p\u00e5 negativ<span class=\"_ _8\"></span> pantsettelseserkl\u00e6ring, <span class=\"_ _8\"></span>og k<span class=\"_ _8\"></span>onsernet kan <span class=\"_ _8\"></span>derfor k<span class=\"_ _8\"></span>un i begrenset omfang stille pant som sikk<span class=\"_ _b\"></span>erhet for gjeld.N\u00e6<span class=\"_ _b\"></span>rst\u00e5en<span class=\"_ _8\"></span>de par<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span>er Orkla A<span class=\"_ _b\"></span>SA<span class=\"_ _b\"></span> er morselskap og har direkte<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>indirekte<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ontroll <span class=\"_ _3\"></span>i ca.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>285<span class=\"_ _8\"></span> selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>ulik<span class=\"_ _b\"></span>e deler<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> verden.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Direkte<span class=\"_ _b\"></span> eide datterselskaper er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>presentert i note <span class=\"_ _b\"></span>9 i regnskapet <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>Orkla A<span class=\"_ _b\"></span>SA,<span class=\"_ _b\"></span> mens andre<span class=\"_ _b\"></span> viktige <span class=\"_ _b\"></span>selskaper er pr<span class=\"_ _b\"></span>esenter<span class=\"_ _3\"></span>t i <span class=\"_ _b\"></span>virksomhetsoversikten (siste<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>sidene i \u00e5rsr<span class=\"_ _8\"></span>apporten).<span class=\"_ _8\"></span> Orkla A<span class=\"_ _b\"></span>SAs<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>interne forhold til disse<span class=\"_ _b\"></span> selskapene er<span class=\"_ _b\"></span> vist <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> egne linjer i selskapsregnsk<span class=\"_ _b\"></span>apet <span class=\"_ _3\"></span>(se<span class=\"_ _8\"></span> regnskapet for<span class=\"_ _b\"></span> Orkla A<span class=\"_ _8\"></span>SA).Orkla har eier<span class=\"_ _b\"></span>andeler i tilkny<span class=\"_ _3\"></span>ttede og fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _f\"></span>. Disse presenteres<span class=\"_ _b\"></span> etter <span class=\"_ _b\"></span>egenkapitalmetoden. <span class=\"_ _b\"></span>Orkla har<span class=\"_ _b\"></span> fordringer<span class=\"_ _b\"></span> p\u00e5 9 mill.<span class=\"_ _b\"></span> kroner mot tilknyttede selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _8\"></span> desember<span class=\"_ _8\"></span> 2022. Det <span class=\"_ _3\"></span>har<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ikk<span class=\"_ _b\"></span>e v\u00e6rt spesielle<span class=\"_ _b\"></span> vesentlige tr<span class=\"_ _b\"></span>ansaksjoner mellom tilknyt<span class=\"_ _3\"></span>tede<span class=\"_ _8\"></span> og fellesk<span class=\"_ _b\"></span>ontrollerte selskaper<span class=\"_ _b\"></span> og k<span class=\"_ _b\"></span>onsernet i 2022.Internhandel i k<span class=\"_ _b\"></span>onsernet er<span class=\"_ _b\"></span> gjort i henhold til <span class=\"_ _b\"></span>egne avtaler <span class=\"_ _b\"></span>og p\u00e5 armlengdes avstand. A<span class=\"_ _b\"></span>vregning av fellesk<span class=\"_ _b\"></span>ostnader i Orkla A<span class=\"_ _b\"></span>SA er<span class=\"_ _b\"></span> fordelt p\u00e5 k<span class=\"_ _b\"></span>onsernselskapene<span class=\"_ _b\"></span> i henhold til for<span class=\"_ _b\"></span>delingsn\u00f8kler<span class=\"_ _b\"></span>, avhengig av <span class=\"_ _b\"></span>de ulik<span class=\"_ _b\"></span>e k<span class=\"_ _b\"></span>ostnadsar<span class=\"_ _3\"></span>tene.<span class=\"_ _8\"></span> For yt<span class=\"_ _3\"></span>terliger<span class=\"_ _8\"></span>e opply<span class=\"_ _8\"></span>sninger<span class=\"_ _8\"></span> om <span class=\"_ _3\"></span>interne<span class=\"_ _b\"></span> transaksjoner<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i k<span class=\"_ _b\"></span>onsernet, se note 7<span class=\"_ _b\"></span>.Styreleder<span class=\"_ _b\"></span> Stein Erik Hagen og n\u00e6rst\u00e5ende<span class=\"_ _b\"></span> eier<span class=\"_ _b\"></span> 250.387.581 ak<span class=\"_ _b\"></span>sjer i <span class=\"_ _b\"></span>Orkla (som tilsv<span class=\"_ _b\"></span>arer 25,003<span class=\"_ _b\"></span> % av antall utstedte ak<span class=\"_ _b\"></span>sjer) gjennom <span class=\"_ _b\"></span>Canica-systemet pr<span class=\"_ _b\"></span>. 31.<span class=\"_ _b\"></span> desember 2022. Orklak<span class=\"_ _b\"></span>onsernet har salg til selskaper<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i Canica-systemet.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Salget er<span class=\"_ _8\"></span> av<span class=\"_ _3\"></span>talt<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mark<span class=\"_ _b\"></span>edsmessige vilk\u00e5r<span class=\"_ _b\"></span> og <span class=\"_ _3\"></span>bel\u00f8per<span class=\"_ _8\"></span> seg totalt til om lag 22 mill.<span class=\"_ _b\"></span> kroner<span class=\"_ _b\"></span>.Utover det<span class=\"_ _b\"></span> som er omtalt i denne noten, har det ikk<span class=\"_ _b\"></span>e forek<span class=\"_ _b\"></span>ommet vesentlige transak<span class=\"_ _b\"></span>sjoner med n\u00e6rst\u00e5ende.<span class=\"_ _370\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 37 </span>Beting<span class=\"_ _8\"></span>ede f<span class=\"_ _f\"></span>orpl<span class=\"_ _3\"></span>ik<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span>lser o<span class=\"_ _8\"></span>g andre f<span class=\"_ _b\"></span>or<span class=\"_ _b\"></span>hol<span class=\"_ _b\"></span>d Distribusjonsa<span class=\"_ _b\"></span>v<span class=\"_ _3\"></span>tale<span class=\"_ _8\"></span> med P<span class=\"_ _8\"></span>epsico.<span class=\"ff2 ls2 wsc\"> <span class=\"_ _3\"></span>I 2015 inngikk Orkla<span class=\"_ _b\"></span> en salgs- og </span>distribusjonsavtale med <span class=\"_ _3\"></span>P<span class=\"_ _b\"></span>epsiCo av deres<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>juice,<span class=\"_ _8\"></span> cerealer<span class=\"_ _b\"></span> og snacks<span class=\"_ _8\"></span> produkter<span class=\"_ _b\"></span> i Norden. <span class=\"_ _b\"></span>Avtalen inkluderte blant annet<span class=\"_ _b\"></span> merkene<span class=\"_ _b\"></span> T<span class=\"_ _b\"></span>ropicana,<span class=\"_ _b\"></span> Quak<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>, Doritos <span class=\"_ _b\"></span>og Lay's.<span class=\"_ _b\"></span> Snacks-delen av avtalen utl\u00f8per<span class=\"_ _b\"></span> ved utgangen av 2022 og vil ikk<span class=\"_ _b\"></span>e bli <span class=\"_ _3\"></span>forlenget.<span class=\"_ _b\"></span> Orkla og PepsiCo<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>ortsette samarbeidet innenfor<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>andre<span class=\"_ _8\"></span> kategorier<span class=\"_ _b\"></span>, og Orkla<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Foods<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Eur<span class=\"_ _8\"></span>ope<span class=\"_ _8\"></span> vil ogs\u00e5 i 2023 v\u00e6re<span class=\"_ _b\"></span> distribut\u00f8r for<span class=\"_ _b\"></span> Quaker<span class=\"_ _b\"></span> og T<span class=\"_ _b\"></span>ropicana i Norden.R\u00c5K-or<span class=\"_ _b\"></span>dningen.<span class=\"ff2 ls2 ws2\"> Norge har<span class=\"_ _b\"></span> gjennom E\u00d8S-avtalen regulert handelen med </span>bearbeidede jor<span class=\"_ _b\"></span>dbruksvarer<span class=\"_ _b\"></span> (R\u00c5K-var<span class=\"_ _b\"></span>er). A<span class=\"_ _b\"></span>vtalen sikrer<span class=\"_ _b\"></span> fri bevegelse av<span class=\"_ _b\"></span> varer<span class=\"_ _f\"></span>, men <span class=\"_ _b\"></span>toll og k<span class=\"_ _b\"></span>ompensasjon blir benyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> for<span class=\"_ _b\"></span> \u00e5 utjevne<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>eventuelle r\u00e5var<span class=\"_ _b\"></span>eprisforskjeller mellom norsk<span class=\"_ _b\"></span>e produsenter<span class=\"_ _b\"></span> som benytter norsk<span class=\"_ _b\"></span>e r\u00e5var<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>, og utenlandsk<span class=\"_ _b\"></span>e pr<span class=\"_ _b\"></span>odusenter som benytter r\u00e5v<span class=\"_ _b\"></span>arer fr<span class=\"_ _b\"></span>a EU.<span class=\"_ _b\"></span> Om lag 86 % av<span class=\"_ _b\"></span> Orklas<span class=\"_ _b\"></span> omsetning av n\u00e6ringsmidler<span class=\"_ _b\"></span> i Norge <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>eksponert for<span class=\"_ _b\"></span> importkonk<span class=\"_ _b\"></span>urranse. Det meste<span class=\"_ _b\"></span> av <span class=\"_ _b\"></span>det<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>s\u00e5kalte R\u00c5K<span class=\"_ _b\"></span>-varer<span class=\"_ _f\"></span>.Denofa do<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Brasil.<span class=\"_ _8\"></span> <span class=\"ff2 ls2 ws2\">Et<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>Orklas utenlandsk<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>datterdatterselskaper<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> Denofa </span>do Br<span class=\"_ _b\"></span>asil Ltda, er<span class=\"_ _b\"></span> involvert i flere<span class=\"_ _b\"></span> s\u00f8ksm\u00e5l,<span class=\"_ _b\"></span> hvorav <span class=\"_ _b\"></span>to av<span class=\"_ _b\"></span> s\u00f8ksm\u00e5lene<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> vesentlige. Det<span class=\"_ _b\"></span> ene <span class=\"_ _b\"></span>gjelder nekting av<span class=\"_ _b\"></span> fritak f<span class=\"_ _b\"></span>or moms p\u00e5<span class=\"_ _b\"></span> ek<span class=\"_ _b\"></span>spor<span class=\"_ _3\"></span>t av<span class=\"_ _b\"></span> soyab\u00f8nner <span class=\"_ _b\"></span>til Norge i \u00e5r<span class=\"_ _b\"></span>ene frem <span class=\"_ _b\"></span>til 2004. <span class=\"_ _b\"></span>Avgiftsmyndighetene<span class=\"_ _b\"></span> mener at selskapet ikk<span class=\"_ _b\"></span>e har dokumentert at samtlige shipments<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> soyab\u00f8nner<span class=\"_ _8\"></span> faktisker ek<span class=\"_ _b\"></span>sporter<span class=\"_ _3\"></span>t til Norge.<span class=\"_ _8\"></span> Det <span class=\"_ _3\"></span>andr<span class=\"_ _8\"></span>e s\u00f8k<span class=\"_ _b\"></span>sm\u00e5let gjelder krav<span class=\"_ _8\"></span> fra<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>boet<span class=\"_ _8\"></span> til en lokal bank, Banco<span class=\"_ _b\"></span> Santos, <span class=\"_ _b\"></span>som gikk k<span class=\"_ _b\"></span>onkurs.<span class=\"_ _b\"></span> Kravet har <span class=\"_ _b\"></span>sin bakgrunn i Denofa<span class=\"_ _b\"></span> do Br<span class=\"_ _b\"></span>asils utl\u00e5n av <span class=\"_ _b\"></span>verdipapirer<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til kr<span class=\"_ _8\"></span>av<span class=\"_ _8\"></span> p\u00e5 avlinger<span class=\"_ _b\"></span> av <span class=\"_ _8\"></span>soyab\u00f8nner<span class=\"_ _8\"></span> i 2004, der<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Denofa<span class=\"_ _8\"></span> do<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Br<span class=\"_ _8\"></span>asil ble utsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> for svindel.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Begge<span class=\"_ _8\"></span> sak<span class=\"_ _b\"></span>ene er tapt<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i de lavere<span class=\"_ _b\"></span> instanser<span class=\"_ _b\"></span>. Orklas<span class=\"_ _b\"></span> juridiske<span class=\"_ _b\"></span> r\u00e5dgivere<span class=\"_ _b\"></span> i Brasil mener at avgj\u00f8r<span class=\"_ _b\"></span>elsene er <span class=\"_ _b\"></span>feil. Banco<span class=\"_ _b\"></span> Santos-saken <span class=\"_ _b\"></span>er ank<span class=\"_ _b\"></span>et til H\u00f8yesterett i Sao<span class=\"_ _b\"></span> Paulo,<span class=\"_ _b\"></span> mens momskravet <span class=\"_ _b\"></span>er begj\u00e6rt annullert <span class=\"_ _b\"></span>og er <span class=\"_ _b\"></span>til behandling i f\u00f8rste<span class=\"_ _b\"></span> rettsinstans. Sao P<span class=\"_ _b\"></span>aulos H\u00f8yesterett har<span class=\"_ _b\"></span> nylig innvilget Denofa Do<span class=\"_ _b\"></span> Brasils ank<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>og har uttalt at beslutningen fr<span class=\"_ _b\"></span>a den laver<span class=\"_ _b\"></span>e rettsinstans (State<span class=\"_ _b\"></span> Court) har <span class=\"_ _b\"></span>flere mangler <span class=\"_ _b\"></span>og alle relev<span class=\"_ _b\"></span>ante aspekter <span class=\"_ _b\"></span>ved sak<span class=\"_ _b\"></span>en har ikk<span class=\"_ _b\"></span>e blitt <span class=\"_ _b\"></span>vurdert. Sak<span class=\"_ _b\"></span>en blir <span class=\"_ _b\"></span>sendt tilbak<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>til behandling i den lavere<span class=\"_ _b\"></span> rettsinstans. Denofa<span class=\"_ _b\"></span> do Br<span class=\"_ _b\"></span>asil har k<span class=\"_ _b\"></span>un begrensede midler<span class=\"_ _b\"></span> til \u00e5 betale<span class=\"_ _b\"></span> kravene <span class=\"_ _b\"></span>dersom en av<span class=\"_ _b\"></span> motpar<span class=\"_ _3\"></span>tene<span class=\"_ _8\"></span> lik<span class=\"_ _b\"></span>evel skulle<span class=\"_ _b\"></span> vinne <span class=\"_ _b\"></span>frem. <span class=\"_ _b\"></span>Orkla har <span class=\"_ _b\"></span>foretatt avsetning i k<span class=\"_ _b\"></span>onsernregnskapet tilsvarende<span class=\"_ _b\"></span> midlene i Brasil <span class=\"_ _b\"></span>og er<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> innstilt p\u00e5 \u00e5<span class=\"_ _b\"></span> skyte inn ny k<span class=\"_ _b\"></span>apital i Denofa do<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Brasil for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> dekk<span class=\"_ _b\"></span>e eventuelle<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>kr<span class=\"_ _8\"></span>av<span class=\"_ _8\"></span> dersom en <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> sakene<span class=\"_ _b\"></span> tapes.K<span class=\"_ _b\"></span>ontrakter.<span class=\"ff2 ls2 wsc\"> Konsernet<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har til enhver<span class=\"_ _b\"></span> tid <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ontrakter om kj\u00f8p av v<span class=\"_ _8\"></span>arer<span class=\"_ _b\"></span> </span>og tjenester samt<span class=\"_ _b\"></span> distribusjonsav<span class=\"_ _3\"></span>taler<span class=\"_ _f\"></span>. Det<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kan for<span class=\"_ _b\"></span> eksempel gjelde innkj\u00f8psavtaler for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>poteter<span class=\"_ _b\"></span>, gr<span class=\"_ _8\"></span>\u00f8nnsak<span class=\"_ _b\"></span>er og fisk. Kontr<span class=\"_ _8\"></span>aktene anses som en del av den ordin\u00e6re<span class=\"_ _b\"></span> driften og er derfor<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ikk<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> spesifisert eller angitt <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>annen m\u00e5te. K<span class=\"_ _b\"></span>ontraktene <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>vurdert \u00e5 <span class=\"_ _b\"></span>v\u00e6re r<span class=\"_ _b\"></span>ene kj\u00f8psk<span class=\"_ _b\"></span>ontrakter uten finansiell k<span class=\"_ _b\"></span>obling.<span class=\"fcc\"> </span>Offentlige tilsk<span class=\"_ _b\"></span>udd.<span class=\"ff2 ls2\"> Offentlige tilskudd regnskapsf<span class=\"_ _b\"></span>\u00f8res n\u00e5r det er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>rimelig </span>sikk<span class=\"_ _b\"></span>er<span class=\"_ _3\"></span>t at de<span class=\"_ _8\"></span> vil bli <span class=\"_ _3\"></span>mottatt. Tilsk<span class=\"_ _8\"></span>uddene presenteres<span class=\"_ _b\"></span> enten som <span class=\"_ _3\"></span>inntekt eller<span class=\"_ _b\"></span> som kostnadsreduk<span class=\"_ _b\"></span>sjon og da for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5 sammenstilles<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>med kostnadene<span class=\"_ _b\"></span> de er<span class=\"_ _8\"></span> ment \u00e5 kompenser<span class=\"_ _b\"></span>e for<span class=\"_ _b\"></span>. Off<span class=\"_ _b\"></span>entlige tilskudd som relaterer<span class=\"_ _b\"></span> seg til eiendeler<span class=\"_ _b\"></span>, er f\u00f8rt <span class=\"_ _b\"></span>som reduksjon av<span class=\"_ _b\"></span> eiendelens ansk<span class=\"_ _b\"></span>affelseskostnad.<span class=\"_ _b\"></span> Tilsk<span class=\"_ _b\"></span>uddet reduserer<span class=\"_ _b\"></span> eiendelens avskrivninger<span class=\"_ _f\"></span>. <span class=\"_ _b\"></span>Orkla har<span class=\"_ _8\"></span> i ubetydelig gr<span class=\"_ _b\"></span>ad mot<span class=\"_ _3\"></span>tatt <span class=\"_ _8\"></span>offentlige<span class=\"_ _b\"></span> tilskudd.Dragsb\u00e6k. <span class=\"_ _b\"></span><span class=\"ff2 ls2 ws2\">Orklas ak<span class=\"_ _b\"></span>sjon\u00e6ravtale med partner i Dragsb\u00e6k<span class=\"_ _b\"></span> gir<span class=\"_ _b\"></span> Orkla <span class=\"_ _b\"></span>en plikt </span>til \u00e5 kj\u00f8pe<span class=\"_ _b\"></span> resterende<span class=\"_ _b\"></span> aksjer n\u00e5r<span class=\"_ _b\"></span> partner ber <span class=\"_ _b\"></span>om det.<span class=\"_ _b\"></span> Orkla kj\u00f8pte<span class=\"_ _b\"></span> 50 % av<span class=\"_ _b\"></span> selskapet <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>ca. 45<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> i 1989 <span class=\"_ _b\"></span>og har <span class=\"_ _b\"></span>senere kj\u00f8pt <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span>tterligere<span class=\"_ _8\"></span> <span class=\"_ _b\"></span>17 %.<span class=\"_ _8\"></span> Eventuelt kj\u00f8p<span class=\"_ _b\"></span> av resterende<span class=\"_ _b\"></span> aksjer<span class=\"_ _b\"></span> skal prisberegnes<span class=\"_ _b\"></span> med utgangspunkt i opprinnelig pris justert <span class=\"_ _b\"></span>for inflasjon <span class=\"_ _b\"></span>og inntjening siste <span class=\"_ _b\"></span>tre \u00e5r<span class=\"_ _f\"></span>. <span class=\"_ _b\"></span>Justering for<span class=\"_ _8\"></span> inntjening er<span class=\"_ _b\"></span> begrenset <span class=\"_ _b\"></span>til +/-25 %.A<span class=\"_ _b\"></span>v<span class=\"_ _3\"></span>taler oppkj\u00f8p.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ff2 ls2 ws2\">Kj\u00f8psavtalene knyttet til Eastern <span class=\"_ _b\"></span>Condiments, New<span class=\"_ _8\"></span> <span class=\"_ _b\"></span>Y<span class=\"_ _f\"></span>ork </span>Pizza og Da Gr<span class=\"_ _b\"></span>asso inneholder av<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> som gj\u00f8r<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>at<span class=\"_ _8\"></span> Orkla<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> sikt skal kunne overta fullt eierskap<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i virk<span class=\"_ _8\"></span>somhetene,<span class=\"_ _8\"></span> se note 4.<span class=\"_ _b\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-297-3": {
   "value": "Note  3 4  Kraftproduksjon og kraftkontrakter Konsernet b\u00e5de eier og leier kraftverk, alle i Norge. Tabellen under viser kraftverk, \u00e5rlig produksjon, eierforhold og n\u00f8kkelbetingelser.Verk, type,  Faktisk middel\u00e5rsproduksjon/ Eierskap, status og gjenst\u00e5ende  lokalisering/kontraktkontraktvolumproduksjonsperiode / kontraktens varighet N\u00f8kkelbetingelserKraftverk21SaudefaldeneAS Saudefaldene har en \u00e5rlig konsesjonskraftforpliktelse p\u00e5 134 GWh.  Storlivatn kraftstasjonIdriftsatt 1970I tillegg har selskapet en \u00e5rlig leveranseforpliktelse til Eramet p\u00e5 436 GWh, Svartkulp kraftstasjonIdriftsatt november 2001som etter Eramets oppsigelse selges til Statkraft p\u00e5 samme vilk\u00e5r. Det er  Dalvatn kraftstasjonIdriftsatt desember 2006inng\u00e5tt avtale med Elkem ASA om leveranse av 501 GWh pr. \u00e5r til 31.12.2030 S\u00f8nn\u00e5 H\u00f8y kraftstasjonIdriftsatt august 2008for \u00e5 oppfylle vilk\u00e5ret om bruk av kraft i Elkems industrivirksomhet.  S\u00f8nn\u00e5 Lav kraftstasjon1 850 GWhIdriftsatt oktober 2008Vilk\u00e5rene tilsvarer vilk\u00e5rene i leie avtalen med Statkraft.Storli minikraftverkIdriftsatt februar 2009Kleiva sm\u00e5kraftverkIdriftsatt november 2009Ved overlevering til Statkraft m\u00e5 stasjonene v\u00e6re i god stand.  1Statkraft SF skal betale AS Saudefaldene skattemessig restverdi pr. 1Vannkraftverk med magasin, I henhold til leieavtaler med Statkraft disponeres  1.1.2031 av nyutbygginger foretatt av AS Saudefaldene. 1Sauda, Rogalandalle stasjoner av AS Saudefaldene til 31.12.2030. 2Borregaard kraftverkElvekraft, Sarpsfossen 267 GWh 100 % eierandel, hjemfallsfritt.i Glomma, Sarpsborg, Viken2Sarp kraftverk50 % eierandel, hjemfallsfritt. Elvekraft, Sarpsfossen  236 GWh\u00d8vrig andel eies av Hafslund E-CO Vannkraft AS  Hafslund E-CO Vannkraft AS har driftsansvaret.i Glomma, Sarpsborg, Viken(45 %) og Svartisen Holding (5 %).2Tr\u00e6landsfos kraftverk31 GWh 100 % eierandel, hjemfallsfritt.Elvekraft, Kvinesdal, Agder2Mossefossen kraftverk13 GWh 100 % eierandel, delvis hjemfallsfritt.Elvekraft, Moss, VikenKraftkontrakterSiraKvina erstatningskraft35 GWh Evigvarende. Erstatning for tapt produksjon i Tr\u00e6landsfos.Kvinesdal, Agder1  Orkla eier 85 % av AS Saudefaldene. 2  Faktisk middel\u00e5rsproduksjon (2013\u20132022) med dagens kapasiteter.Note 35 Pant og garantier Bel\u00f8p i mill. NOK 2022 2021Gjeld sikret med pant 227 62Pantsatte eiendelerBel\u00f8p i mill. NOK 2022 2021Maskiner, transportmidler o.l. 60 1Bygg og anlegg 407 196Varelager 2 0Kundefordringer 13 2\u00d8vrige eiendeler 26 0Sum bokf\u00f8rt verdi 508 199\u00abGjeld sikret med pant\u00bb og \u00abPantsatte eiendeler\u00bb gjelder i all hovedsak  sikkerhet for l\u00e5n i deleide selskaper eller selskaper i land med ikke konvertible valutaer.GarantiansvarBel\u00f8p i mill. NOK 2022 2021Kommittert kapital 7 15Annet garantiansvar  185 110Sum garantiansvar 192 125P     Regnskapsprinsipper Pant og pantstillelser viser bokf\u00f8rte bel\u00f8p for de av konsernets driftsmidler som vil v\u00e6re  disponible for panthavere i en konkurs- eller avviklingssituasjon. Konsernets viktigste l\u00e5ne-avtaler bygger p\u00e5 negativ pantsettelseserkl\u00e6ring, og konsernet kan derfor kun i begrenset omfang stille pant som sikkerhet for gjeld.N\u00e6rst\u00e5ende parter Orkla ASA er morselskap og har direkte og indirekte kontroll i ca. 285 selskaper i ulike deler av verden. Direkte eide datterselskaper er presentert i note 9 i regnskapet for Orkla ASA, mens andre viktige selskaper er presentert i virksomhetsoversikten (siste sidene i \u00e5rsrapporten). Orkla ASAs interne forhold til disse selskapene er vist p\u00e5 egne linjer i selskapsregnskapet (se regnskapet for Orkla ASA).Orkla har eierandeler i tilknyttede og felleskontrollerte selskaper. Disse presenteres etter egenkapitalmetoden. Orkla har fordringer p\u00e5 9 mill. kroner mot tilknyttede selskaper pr. 31. desember 2022. Det har ikke v\u00e6rt spesielle vesentlige transaksjoner mellom tilknyttede og felleskontrollerte selskaper og konsernet i 2022.Internhandel i konsernet er gjort i henhold til egne avtaler og p\u00e5 armlengdes avstand. Avregning av felleskostnader i Orkla ASA er fordelt p\u00e5 konsernselskapene i henhold til fordelingsn\u00f8kler, avhengig av de ulike kostnadsartene. For ytterligere opplysninger om interne transaksjoner i konsernet, se note 7.Styreleder Stein Erik Hagen og n\u00e6rst\u00e5ende eier 250.387.581 aksjer i Orkla (som tilsvarer 25,003 % av antall utstedte aksjer) gjennom Canica-systemet pr. 31. desember 2022. Orklakonsernet har salg til selskaper i Canica-systemet. Salget er avtalt p\u00e5 markedsmessige vilk\u00e5r og bel\u00f8per seg totalt til om lag 22 mill. kroner.Utover det som er omtalt i denne noten, har det ikke forekommet vesentlige transaksjoner med n\u00e6rst\u00e5ende.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-304-5": {
   "value": "P     Regnskapsprinsipper Pant og pantstillelser viser bokf\u00f8rte bel\u00f8p for de av konsernets driftsmidler som vil v\u00e6re  disponible for panthavere i en konkurs- eller avviklingssituasjon. Konsernets viktigste l\u00e5ne-avtaler bygger p\u00e5 negativ pantsettelseserkl\u00e6ring, og konsernet kan derfor kun i begrenset omfang stille pant som sikkerhet for gjeld.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-305-2": {
   "value": "Note 36 P     Regnskapsprinsipper To parter er n\u00e6rst\u00e5ende dersom en part kan p\u00e5virke den annen parts beslutninger. Relasjoner med n\u00e6rst\u00e5ende parter anses som normalt i forretningsvirksomhet. Transaksjonen med  n\u00e6rst\u00e5ende parter skal skje p\u00e5 markedsmessige betingelser.Hendelser e\ue67fer balansedagen ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-308-4": {
   "value": "P     Regnskapsprinsipper To parter er n\u00e6rst\u00e5ende dersom en part kan p\u00e5virke den annen parts beslutninger. Relasjoner med n\u00e6rst\u00e5ende parter anses som normalt i forretningsvirksomhet. Transaksjonen med  n\u00e6rst\u00e5ende parter skal skje p\u00e5 markedsmessige betingelser.Hendelser e\ue67fer balansedagen ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-309-4": {
   "value": "<span class=\"_ _370\"></span><span class=\"ff4\">Not<span class=\"_ _8\"></span>e 37 </span>Beting<span class=\"_ _8\"></span>ede f<span class=\"_ _f\"></span>orpl<span class=\"_ _3\"></span>ik<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span>lser o<span class=\"_ _8\"></span>g andre f<span class=\"_ _b\"></span>or<span class=\"_ _b\"></span>hol<span class=\"_ _b\"></span>d Distribusjonsa<span class=\"_ _b\"></span>v<span class=\"_ _3\"></span>tale<span class=\"_ _8\"></span> med P<span class=\"_ _8\"></span>epsico.<span class=\"ff2 ls2 wsc\"> <span class=\"_ _3\"></span>I 2015 inngikk Orkla<span class=\"_ _b\"></span> en salgs- og </span>distribusjonsavtale med <span class=\"_ _3\"></span>P<span class=\"_ _b\"></span>epsiCo av deres<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>juice,<span class=\"_ _8\"></span> cerealer<span class=\"_ _b\"></span> og snacks<span class=\"_ _8\"></span> produkter<span class=\"_ _b\"></span> i Norden. <span class=\"_ _b\"></span>Avtalen inkluderte blant annet<span class=\"_ _b\"></span> merkene<span class=\"_ _b\"></span> T<span class=\"_ _b\"></span>ropicana,<span class=\"_ _b\"></span> Quak<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>, Doritos <span class=\"_ _b\"></span>og Lay's.<span class=\"_ _b\"></span> Snacks-delen av avtalen utl\u00f8per<span class=\"_ _b\"></span> ved utgangen av 2022 og vil ikk<span class=\"_ _b\"></span>e bli <span class=\"_ _3\"></span>forlenget.<span class=\"_ _b\"></span> Orkla og PepsiCo<span class=\"_ _b\"></span> vil <span class=\"_ _3\"></span>f<span class=\"_ _8\"></span>ortsette samarbeidet innenfor<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>andre<span class=\"_ _8\"></span> kategorier<span class=\"_ _b\"></span>, og Orkla<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Foods<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Eur<span class=\"_ _8\"></span>ope<span class=\"_ _8\"></span> vil ogs\u00e5 i 2023 v\u00e6re<span class=\"_ _b\"></span> distribut\u00f8r for<span class=\"_ _b\"></span> Quaker<span class=\"_ _b\"></span> og T<span class=\"_ _b\"></span>ropicana i Norden.R\u00c5K-or<span class=\"_ _b\"></span>dningen.<span class=\"ff2 ls2 ws2\"> Norge har<span class=\"_ _b\"></span> gjennom E\u00d8S-avtalen regulert handelen med </span>bearbeidede jor<span class=\"_ _b\"></span>dbruksvarer<span class=\"_ _b\"></span> (R\u00c5K-var<span class=\"_ _b\"></span>er). A<span class=\"_ _b\"></span>vtalen sikrer<span class=\"_ _b\"></span> fri bevegelse av<span class=\"_ _b\"></span> varer<span class=\"_ _f\"></span>, men <span class=\"_ _b\"></span>toll og k<span class=\"_ _b\"></span>ompensasjon blir benyt<span class=\"_ _3\"></span>tet<span class=\"_ _8\"></span> for<span class=\"_ _b\"></span> \u00e5 utjevne<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>eventuelle r\u00e5var<span class=\"_ _b\"></span>eprisforskjeller mellom norsk<span class=\"_ _b\"></span>e produsenter<span class=\"_ _b\"></span> som benytter norsk<span class=\"_ _b\"></span>e r\u00e5var<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>, og utenlandsk<span class=\"_ _b\"></span>e pr<span class=\"_ _b\"></span>odusenter som benytter r\u00e5v<span class=\"_ _b\"></span>arer fr<span class=\"_ _b\"></span>a EU.<span class=\"_ _b\"></span> Om lag 86 % av<span class=\"_ _b\"></span> Orklas<span class=\"_ _b\"></span> omsetning av n\u00e6ringsmidler<span class=\"_ _b\"></span> i Norge <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>eksponert for<span class=\"_ _b\"></span> importkonk<span class=\"_ _b\"></span>urranse. Det meste<span class=\"_ _b\"></span> av <span class=\"_ _b\"></span>det<span class=\"_ _3\"></span>te<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>er <span class=\"_ _b\"></span>s\u00e5kalte R\u00c5K<span class=\"_ _b\"></span>-varer<span class=\"_ _f\"></span>.Denofa do<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Brasil.<span class=\"_ _8\"></span> <span class=\"ff2 ls2 ws2\">Et<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> av <span class=\"_ _b\"></span>Orklas utenlandsk<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>datterdatterselskaper<span class=\"_ _b\"></span>,<span class=\"_ _8\"></span> Denofa </span>do Br<span class=\"_ _b\"></span>asil Ltda, er<span class=\"_ _b\"></span> involvert i flere<span class=\"_ _b\"></span> s\u00f8ksm\u00e5l,<span class=\"_ _b\"></span> hvorav <span class=\"_ _b\"></span>to av<span class=\"_ _b\"></span> s\u00f8ksm\u00e5lene<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> vesentlige. Det<span class=\"_ _b\"></span> ene <span class=\"_ _b\"></span>gjelder nekting av<span class=\"_ _b\"></span> fritak f<span class=\"_ _b\"></span>or moms p\u00e5<span class=\"_ _b\"></span> ek<span class=\"_ _b\"></span>spor<span class=\"_ _3\"></span>t av<span class=\"_ _b\"></span> soyab\u00f8nner <span class=\"_ _b\"></span>til Norge i \u00e5r<span class=\"_ _b\"></span>ene frem <span class=\"_ _b\"></span>til 2004. <span class=\"_ _b\"></span>Avgiftsmyndighetene<span class=\"_ _b\"></span> mener at selskapet ikk<span class=\"_ _b\"></span>e har dokumentert at samtlige shipments<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>av<span class=\"_ _8\"></span> soyab\u00f8nner<span class=\"_ _8\"></span> faktisker ek<span class=\"_ _b\"></span>sporter<span class=\"_ _3\"></span>t til Norge.<span class=\"_ _8\"></span> Det <span class=\"_ _3\"></span>andr<span class=\"_ _8\"></span>e s\u00f8k<span class=\"_ _b\"></span>sm\u00e5let gjelder krav<span class=\"_ _8\"></span> fra<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>boet<span class=\"_ _8\"></span> til en lokal bank, Banco<span class=\"_ _b\"></span> Santos, <span class=\"_ _b\"></span>som gikk k<span class=\"_ _b\"></span>onkurs.<span class=\"_ _b\"></span> Kravet har <span class=\"_ _b\"></span>sin bakgrunn i Denofa<span class=\"_ _b\"></span> do Br<span class=\"_ _b\"></span>asils utl\u00e5n av <span class=\"_ _b\"></span>verdipapirer<span class=\"_ _b\"></span> kny<span class=\"_ _3\"></span>ttet til kr<span class=\"_ _8\"></span>av<span class=\"_ _8\"></span> p\u00e5 avlinger<span class=\"_ _b\"></span> av <span class=\"_ _8\"></span>soyab\u00f8nner<span class=\"_ _8\"></span> i 2004, der<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Denofa<span class=\"_ _8\"></span> do<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Br<span class=\"_ _8\"></span>asil ble utsat<span class=\"_ _3\"></span>t<span class=\"_ _8\"></span> for svindel.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Begge<span class=\"_ _8\"></span> sak<span class=\"_ _b\"></span>ene er tapt<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i de lavere<span class=\"_ _b\"></span> instanser<span class=\"_ _b\"></span>. Orklas<span class=\"_ _b\"></span> juridiske<span class=\"_ _b\"></span> r\u00e5dgivere<span class=\"_ _b\"></span> i Brasil mener at avgj\u00f8r<span class=\"_ _b\"></span>elsene er <span class=\"_ _b\"></span>feil. Banco<span class=\"_ _b\"></span> Santos-saken <span class=\"_ _b\"></span>er ank<span class=\"_ _b\"></span>et til H\u00f8yesterett i Sao<span class=\"_ _b\"></span> Paulo,<span class=\"_ _b\"></span> mens momskravet <span class=\"_ _b\"></span>er begj\u00e6rt annullert <span class=\"_ _b\"></span>og er <span class=\"_ _b\"></span>til behandling i f\u00f8rste<span class=\"_ _b\"></span> rettsinstans. Sao P<span class=\"_ _b\"></span>aulos H\u00f8yesterett har<span class=\"_ _b\"></span> nylig innvilget Denofa Do<span class=\"_ _b\"></span> Brasils ank<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>og har uttalt at beslutningen fr<span class=\"_ _b\"></span>a den laver<span class=\"_ _b\"></span>e rettsinstans (State<span class=\"_ _b\"></span> Court) har <span class=\"_ _b\"></span>flere mangler <span class=\"_ _b\"></span>og alle relev<span class=\"_ _b\"></span>ante aspekter <span class=\"_ _b\"></span>ved sak<span class=\"_ _b\"></span>en har ikk<span class=\"_ _b\"></span>e blitt <span class=\"_ _b\"></span>vurdert. Sak<span class=\"_ _b\"></span>en blir <span class=\"_ _b\"></span>sendt tilbak<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>til behandling i den lavere<span class=\"_ _b\"></span> rettsinstans. Denofa<span class=\"_ _b\"></span> do Br<span class=\"_ _b\"></span>asil har k<span class=\"_ _b\"></span>un begrensede midler<span class=\"_ _b\"></span> til \u00e5 betale<span class=\"_ _b\"></span> kravene <span class=\"_ _b\"></span>dersom en av<span class=\"_ _b\"></span> motpar<span class=\"_ _3\"></span>tene<span class=\"_ _8\"></span> lik<span class=\"_ _b\"></span>evel skulle<span class=\"_ _b\"></span> vinne <span class=\"_ _b\"></span>frem. <span class=\"_ _b\"></span>Orkla har <span class=\"_ _b\"></span>foretatt avsetning i k<span class=\"_ _b\"></span>onsernregnskapet tilsvarende<span class=\"_ _b\"></span> midlene i Brasil <span class=\"_ _b\"></span>og er<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> innstilt p\u00e5 \u00e5<span class=\"_ _b\"></span> skyte inn ny k<span class=\"_ _b\"></span>apital i Denofa do<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Brasil for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5<span class=\"_ _8\"></span> dekk<span class=\"_ _b\"></span>e eventuelle<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>kr<span class=\"_ _8\"></span>av<span class=\"_ _8\"></span> dersom en <span class=\"_ _3\"></span>av<span class=\"_ _b\"></span> sakene<span class=\"_ _b\"></span> tapes.K<span class=\"_ _b\"></span>ontrakter.<span class=\"ff2 ls2 wsc\"> Konsernet<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>har til enhver<span class=\"_ _b\"></span> tid <span class=\"_ _3\"></span>k<span class=\"_ _b\"></span>ontrakter om kj\u00f8p av v<span class=\"_ _8\"></span>arer<span class=\"_ _b\"></span> </span>og tjenester samt<span class=\"_ _b\"></span> distribusjonsav<span class=\"_ _3\"></span>taler<span class=\"_ _f\"></span>. Det<span class=\"_ _3\"></span>te<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>kan for<span class=\"_ _b\"></span> eksempel gjelde innkj\u00f8psavtaler for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>poteter<span class=\"_ _b\"></span>, gr<span class=\"_ _8\"></span>\u00f8nnsak<span class=\"_ _b\"></span>er og fisk. Kontr<span class=\"_ _8\"></span>aktene anses som en del av den ordin\u00e6re<span class=\"_ _b\"></span> driften og er derfor<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>ikk<span class=\"_ _8\"></span>e<span class=\"_ _8\"></span> spesifisert eller angitt <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>annen m\u00e5te. K<span class=\"_ _b\"></span>ontraktene <span class=\"_ _b\"></span>er <span class=\"_ _b\"></span>vurdert \u00e5 <span class=\"_ _b\"></span>v\u00e6re r<span class=\"_ _b\"></span>ene kj\u00f8psk<span class=\"_ _b\"></span>ontrakter uten finansiell k<span class=\"_ _b\"></span>obling.<span class=\"fcc\"> </span>Offentlige tilsk<span class=\"_ _b\"></span>udd.<span class=\"ff2 ls2\"> Offentlige tilskudd regnskapsf<span class=\"_ _b\"></span>\u00f8res n\u00e5r det er<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>rimelig </span>sikk<span class=\"_ _b\"></span>er<span class=\"_ _3\"></span>t at de<span class=\"_ _8\"></span> vil bli <span class=\"_ _3\"></span>mottatt. Tilsk<span class=\"_ _8\"></span>uddene presenteres<span class=\"_ _b\"></span> enten som <span class=\"_ _3\"></span>inntekt eller<span class=\"_ _b\"></span> som kostnadsreduk<span class=\"_ _b\"></span>sjon og da for<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00e5 sammenstilles<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>med kostnadene<span class=\"_ _b\"></span> de er<span class=\"_ _8\"></span> ment \u00e5 kompenser<span class=\"_ _b\"></span>e for<span class=\"_ _b\"></span>. Off<span class=\"_ _b\"></span>entlige tilskudd som relaterer<span class=\"_ _b\"></span> seg til eiendeler<span class=\"_ _b\"></span>, er f\u00f8rt <span class=\"_ _b\"></span>som reduksjon av<span class=\"_ _b\"></span> eiendelens ansk<span class=\"_ _b\"></span>affelseskostnad.<span class=\"_ _b\"></span> Tilsk<span class=\"_ _b\"></span>uddet reduserer<span class=\"_ _b\"></span> eiendelens avskrivninger<span class=\"_ _f\"></span>. <span class=\"_ _b\"></span>Orkla har<span class=\"_ _8\"></span> i ubetydelig gr<span class=\"_ _b\"></span>ad mot<span class=\"_ _3\"></span>tatt <span class=\"_ _8\"></span>offentlige<span class=\"_ _b\"></span> tilskudd.Dragsb\u00e6k. <span class=\"_ _b\"></span><span class=\"ff2 ls2 ws2\">Orklas ak<span class=\"_ _b\"></span>sjon\u00e6ravtale med partner i Dragsb\u00e6k<span class=\"_ _b\"></span> gir<span class=\"_ _b\"></span> Orkla <span class=\"_ _b\"></span>en plikt </span>til \u00e5 kj\u00f8pe<span class=\"_ _b\"></span> resterende<span class=\"_ _b\"></span> aksjer n\u00e5r<span class=\"_ _b\"></span> partner ber <span class=\"_ _b\"></span>om det.<span class=\"_ _b\"></span> Orkla kj\u00f8pte<span class=\"_ _b\"></span> 50 % av<span class=\"_ _b\"></span> selskapet <span class=\"_ _b\"></span>for <span class=\"_ _b\"></span>ca. 45<span class=\"_ _b\"></span> mill. kroner<span class=\"_ _b\"></span> i 1989 <span class=\"_ _b\"></span>og har <span class=\"_ _b\"></span>senere kj\u00f8pt <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span>tterligere<span class=\"_ _8\"></span> <span class=\"_ _b\"></span>17 %.<span class=\"_ _8\"></span> Eventuelt kj\u00f8p<span class=\"_ _b\"></span> av resterende<span class=\"_ _b\"></span> aksjer<span class=\"_ _b\"></span> skal prisberegnes<span class=\"_ _b\"></span> med utgangspunkt i opprinnelig pris justert <span class=\"_ _b\"></span>for inflasjon <span class=\"_ _b\"></span>og inntjening siste <span class=\"_ _b\"></span>tre \u00e5r<span class=\"_ _f\"></span>. <span class=\"_ _b\"></span>Justering for<span class=\"_ _8\"></span> inntjening er<span class=\"_ _b\"></span> begrenset <span class=\"_ _b\"></span>til +/-25 %.A<span class=\"_ _b\"></span>v<span class=\"_ _3\"></span>taler oppkj\u00f8p.<span class=\"_ _b\"></span> <span class=\"_ _3\"></span><span class=\"ff2 ls2 ws2\">Kj\u00f8psavtalene knyttet til Eastern <span class=\"_ _b\"></span>Condiments, New<span class=\"_ _8\"></span> <span class=\"_ _b\"></span>Y<span class=\"_ _f\"></span>ork </span>Pizza og Da Gr<span class=\"_ _b\"></span>asso inneholder av<span class=\"_ _3\"></span>taler<span class=\"_ _8\"></span> som gj\u00f8r<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>at<span class=\"_ _8\"></span> Orkla<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>p\u00e5<span class=\"_ _b\"></span> sikt skal kunne overta fullt eierskap<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i virk<span class=\"_ _8\"></span>somhetene,<span class=\"_ _8\"></span> se note 4.<span class=\"_ _b\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-313-2": {
   "value": "<span class=\"_ _371\"></span><span class=\"ff4 ls2 ws2\">Not<span class=\"_ _8\"></span>e 38 </span>Kj\u00f8p av virk<span class=\"_ _b\"></span>somhet Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _b\"></span> har i <span class=\"_ _b\"></span>desember 2022 inng\u00e5tt avtale<span class=\"_ _b\"></span> om kj\u00f8p av <span class=\"_ _b\"></span>100 <span class=\"_ _3\"></span>% av aksjene<span class=\"_ _8\"></span> i <span class=\"_ _3\"></span>Bubs<span class=\"_ _8\"></span> Godis AB<span class=\"_ _b\"></span> som er et nordisk<span class=\"_ _8\"></span> godteri-selskap.<span class=\"_ _b\"></span> Bubs Godis<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>(\u00abBubs\u00bb),<span class=\"_ _8\"></span> er<span class=\"_ _8\"></span> et raskt vok<span class=\"_ _8\"></span>sende<span class=\"_ _8\"></span> selskap<span class=\"_ _8\"></span> med en sterk posisjon innenfor<span class=\"_ _b\"></span> sukkervare<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>i det svensk<span class=\"_ _b\"></span>e godterimark<span class=\"_ _b\"></span>edet, og har ogs\u00e5<span class=\"_ _8\"></span> salg til andre<span class=\"_ _b\"></span> nordiske<span class=\"_ _b\"></span> land. Bubs<span class=\"_ _b\"></span> st\u00e5r bak<span class=\"_ _b\"></span> mange ik<span class=\"_ _b\"></span>oniske<span class=\"_ _b\"></span> sm\u00e5godt-favoritter som selges<span class=\"_ _b\"></span> b\u00e5de i l\u00f8svekt <span class=\"_ _b\"></span>og i poser<span class=\"_ _b\"></span>.  B\u00e6rekr<span class=\"_ _b\"></span>aft er<span class=\"_ _b\"></span> sentralt i <span class=\"_ _b\"></span>selskapets virksomhet,<span class=\"_ _b\"></span> og majoriteten av<span class=\"_ _b\"></span> por<span class=\"_ _3\"></span>tef\u00f8ljen best\u00e5r<span class=\"_ _b\"></span> av <span class=\"_ _8\"></span>vegansk<span class=\"_ _b\"></span>e produkter<span class=\"_ _f\"></span>. Selger <span class=\"_ _b\"></span>er medlemmer<span class=\"_ _b\"></span> av familien Lindstr\u00f6m.<span class=\"_ _b\"></span> I tillegg har<span class=\"_ _b\"></span> administrerende direkt\u00f8r<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Niclas Arnelin en mindre<span class=\"_ _8\"></span> eierandel som ogs\u00e5<span class=\"_ _b\"></span> er en del av salget.<span class=\"_ _8\"></span> Bubs har<span class=\"_ _b\"></span> hatt en <span class=\"_ _b\"></span>gjennomsnit<span class=\"_ _3\"></span>tlig \u00e5rlig <span class=\"_ _8\"></span>salgsvek<span class=\"_ _8\"></span>st p\u00e5<span class=\"_ _8\"></span> <span class=\"_ _b\"></span>10 % siden <span class=\"_ _8\"></span>2012/2013 og hadde i <span class=\"_ _b\"></span>2021/2022 (regnskaps\u00e5r<span class=\"_ _b\"></span> avslut<span class=\"_ _3\"></span>tet <span class=\"_ _8\"></span>30.<span class=\"_ _8\"></span> juni 2022) <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>omsetning p\u00e5 SEK 211 millioner<span class=\"_ _b\"></span>. Bubs vil drives<span class=\"_ _b\"></span> videre som et datterselskap<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>under<span class=\"_ _8\"></span> Orkla <span class=\"_ _b\"></span>Confectionery &amp; Snacks<span class=\"_ _b\"></span> Sverige <span class=\"_ _b\"></span>og n\u00e5v\u00e6rende administr<span class=\"_ _b\"></span>erende direkt\u00f8r<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Niclas Arnelin vil fortsette i selskapet.<span class=\"_ _8\"></span> Kj\u00f8pet er gjennomf<span class=\"_ _8\"></span>\u00f8rt og er k<span class=\"_ _b\"></span>onsolider<span class=\"_ _3\"></span>t inn i Orklas<span class=\"_ _8\"></span> regnskap<span class=\"_ _b\"></span> fra <span class=\"_ _b\"></span>1. februar<span class=\"_ _b\"></span> 2023. En forel\u00f8pig <span class=\"_ _8\"></span>oppkj\u00f8pt balanse <span class=\"_ _b\"></span>for Bubs<span class=\"_ _b\"></span> Godis i <span class=\"_ _b\"></span>Orklakonsernet<span class=\"_ _b\"></span> fremg\u00e5r av<span class=\"_ _b\"></span> tabellen i h\u00f8yre<span class=\"_ _b\"></span> spalte.<span class=\"_ _b\"></span> Arbeidet med oppkj\u00f8psanalysen er p\u00e5 et<span class=\"_ _b\"></span> tidlig stadium slik at det kan k<span class=\"_ _b\"></span>omme endringer<span class=\"_ _b\"></span>.Orkla Foods<span class=\"_ _b\"></span> Europe har<span class=\"_ _b\"></span> inng\u00e5tt avtale om kj\u00f8p<span class=\"_ _b\"></span> av <span class=\"_ _b\"></span>100 % av ak<span class=\"_ _b\"></span>sjene i  Khell-Food Kft., den st\u00f8rste produsenten av ferdiglagde<span class=\"_ _b\"></span> sandwicher og bagetter i <span class=\"_ _b\"></span>det ungarske<span class=\"_ _b\"></span> markedet.<span class=\"_ _b\"></span> Khell-Food ble <span class=\"_ _b\"></span>etabler<span class=\"_ _3\"></span>t i <span class=\"_ _b\"></span>1992 <span class=\"_ _8\"></span>og har<span class=\"_ _8\"></span> nasjonal distribusjon <span class=\"_ _b\"></span>fra <span class=\"_ _b\"></span>et moderne produk<span class=\"_ _b\"></span>sjonsanlegg utenfor Budapest.<span class=\"_ _b\"></span> Selskapet <span class=\"_ _b\"></span>er mark<span class=\"_ _b\"></span>edsleder<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>og selger hovedsak<span class=\"_ _b\"></span>elig produkter<span class=\"_ _b\"></span> under merk<span class=\"_ _b\"></span>evaren Khell-Food. Selger<span class=\"_ _b\"></span> er<span class=\"_ _b\"></span> grunnlegger av<span class=\"_ _b\"></span> Khell-Food, <span class=\"_ _b\"></span>Zolt\u00e1n Kel\u00e9nyi,<span class=\"_ _b\"></span> og han vil <span class=\"_ _3\"></span>fortsette som administrerende<span class=\"_ _b\"></span> direkt\u00f8r i selskapet.<span class=\"_ _8\"></span> Khell-Food har hatt <span class=\"_ _b\"></span>en \u00e5rlig salgsvek<span class=\"_ _b\"></span>st p\u00e5 <span class=\"_ _b\"></span>11 % fra<span class=\"_ _b\"></span> 2017 <span class=\"_ _b\"></span>til 2021, <span class=\"_ _b\"></span>og hadde i 2021 <span class=\"_ _b\"></span>en omsetning p\u00e5 rundt<span class=\"_ _b\"></span> 85 mill. kr<span class=\"_ _b\"></span>oner basert p\u00e5 <span class=\"_ _b\"></span>dagens <span class=\"_ _b\"></span>valutakurser<span class=\"_ _b\"></span>. Kj\u00f8pet<span class=\"_ _b\"></span>  er <span class=\"_ _b\"></span>gjennomf\u00f8rt og <span class=\"_ _b\"></span>selskapet <span class=\"_ _b\"></span>vil bli konsolidert inn i <span class=\"_ _b\"></span>Orklas regnskap<span class=\"_ _b\"></span>   fra<span class=\"_ _b\"></span> 1.<span class=\"_ _b\"></span> mars 2023.<span class=\"_ _b\"></span> Kj\u00f8pesummen p\u00e5 gjeldfri basis<span class=\"_ _b\"></span> utgj\u00f8r <span class=\"_ _b\"></span>ca. <span class=\"_ _b\"></span>140 mill. kronerOppkj\u00f8pt balanse<span class=\"_ _b\"></span> i Bubs Godis<span class=\"_ _b\"></span> AB:Bel\u00f8p i mill.<span class=\"_ _b\"></span> NOK<span class=\"_ _21b\"> </span>2022V<span class=\"_ _b\"></span>arige driftsmidler<span class=\"_ _372\"> </span><span class=\"ws2\">190</span>Immaterielle eiendeler<span class=\"_ _373\"> </span><span class=\"ws2\">78</span>V<span class=\"_ _b\"></span>arelager<span class=\"_ _35\"> </span>28Fordringer<span class=\"_ _b\"></span> <span class=\"_ _1ea\"> </span>33Eiendeler<span class=\"_ _1ea\"> </span>329A<span class=\"_ _b\"></span>vsetninger<span class=\"_ _21d\"> </span>(25)Kortsiktig <span class=\"_ _b\"></span>gjeld, ikk<span class=\"_ _b\"></span>e renteb\u00e6rende<span class=\"_ _23e\"> </span>(35)Netto eiendeler<span class=\"_ _18c\"> </span><span class=\"ws2\">269</span>Goodwill<span class=\"_ _30c\"> </span>319Anskaffelsesk<span class=\"_ _b\"></span>ost gjeldsfri <span class=\"_ _3\"></span>basis<span class=\"_ _292\"> </span><span class=\"ws2\">588</span>og merverdier utover<span class=\"_ _b\"></span> bokf\u00f8rte ver<span class=\"_ _b\"></span>dier i selsk<span class=\"_ _b\"></span>apet relaterer<span class=\"_ _b\"></span> seg i hovedsak til goodwill og varemerk<span class=\"_ _b\"></span>er<span class=\"_ _b\"></span>. I tillegg inneholder av<span class=\"_ _3\"></span>talen en mulighet for en tilleggsgodtgj\u00f8relse<span class=\"_ _b\"></span> p\u00e5 inntil 20 mill.<span class=\"_ _b\"></span> kroner basert p\u00e5<span class=\"_ _b\"></span> selskapets<span class=\"_ _b\"></span> resultater i 2023.\u00d8vrige f<span class=\"_ _b\"></span>orhold Det har<span class=\"_ _b\"></span> ikke<span class=\"_ _b\"></span> fremk<span class=\"_ _b\"></span>ommet hendelser <span class=\"_ _b\"></span>et<span class=\"_ _3\"></span>ter<span class=\"_ _8\"></span> balansedagen <span class=\"_ _8\"></span>som ville<span class=\"_ _b\"></span> ha p\u00e5virk<span class=\"_ _b\"></span>et regnskapet<span class=\"_ _b\"></span> eller gjennomf\u00f8rte vur<span class=\"_ _b\"></span>deringer i vesentlig grad.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "no",
    "entity": "scheme:549300PZS8G8RG6RVZ52",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  }
 }
}