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"s9_notes__6__15": {
"value": "Note 1 Accounting principles and basis for preparationThe Zalaris Group consists of Zalaris ASA and its subsidiaries. Zalaris ASA is a limited liability company domiciled in Norway. The Group\u2019s main office is in Hoffsveien 4, Oslo, Norway. The Group is a provider of payroll and human capital management solutions. The consolidated financial statements of Zalaris for the period ending on 31 December 2023 were approved in a board meeting on 10 April 2024. 1.1 The basis for the preparation of the financial statementsThe Group\u2019s consolidated financial statements of Zalaris ASA for the accounting year 2023 are prepared in accordance with \u2018IFRS Accounting Standards as adopted by the EU. The consolidated financial statements are based on the principles of historic cost, apart from financial instruments which are recognised at fair value. The consolidated financial statements have been prepared based on the going concern principle. 1.2 Accounting principles Basis of consolidation The consolidated financial statements comprise the financial statements of Zalaris ASA and its subsidiaries (together referred to as \u201cthe Group\u201d). Subsidiaries are all entities controlled by the Company. Control is achieved where the Company has the power to govern the financial and operating policies of an entity to obtain benefits from its activities. The results of subsidiaries acquired or disposed during the year are included in the consolidated financial statement from the date when control is obtained, to the date the Group no longer has control. The financial statements of the subsidiaries are prepared for the same reporting period as the Parent Company, using consistent accounting policies. All intercompany balances and transactions have been eliminated upon consolidation. The acquisition of a subsidiary is considered on a case-by-case basis to determine whether the acquisition should be deemed as a business combination or as an asset acquisition. Business combinations are accounted for using the acquisition method of accounting. The consideration transferred for the acquisition of a subsidiary is the fair values of the assets transferred, the liabilities incurred, and the equity interests issued by the Group. The consideration transferred includes the fair value of any asset or liability resulting from a contingent consideration arrangement. Transaction costs are expensed as incurred. The excess of the consideration transferred over the fair value of the identifiable net assets of the subsidiary acquired is recorded as goodwill. When acquisitions are deemed as asset acquisitions no deferred tax on initial differences between carrying values and tax bases are recorded, nor are any goodwill recorded at the date of acquisition.Foreign currency Functional currency, presentation currency and consolidation:The Group\u2019s presentation currency is Norwegian Kroner (NOK). The functional currency of the Parent Company is NOK. For consolidation purposes, the balance sheet figures for subsidiaries with a different functional currency than NOK are translated into the presentation currency (NOK) at the rate applicable at the balance sheet date. Income statements are translated at the average monthly exchange rate. Exchange differences from translating subsidiaries are recognised in other comprehensive income.Transactions in foreign currency Foreign currency transactions are translated into the functional currency using the exchange rates at the transaction date. Monetary balances in foreign currencies are translated into the functional currency at the exchange rates on the date of the balance sheet. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation of monetary assets and liabilities denominated in foreign currencies are recognised in the statement of profit or loss. Revenue from contracts with customers Revenue from contracts with customers is recognised when control of the goods or services is transferred to the customer at an amount that reflects the consideration to which the Group expects to be entitled in exchange for those goods or services. The Group\u2019s revenue consists of revenue from providing payroll and HR services, so-called Managed Services. Managed Services does also include cloud services. The other segment is Professional Services, which, basically is consulting services. Managed Services; the revenue from contracts related to outsourcing consists of a basic fixed fee and variable revenue based on a number of factors such as the number of employees, pay slips and expense claims produced. All the above-mentioned deliverables are highly interrelated and are therefore considered to not be separate identifiable, i.e. one performance obligation. Revenue from outsourcing contracts is also recognised over time, since the customer simultaneously receives and consumes the benefits provided by the Group.Cloud services, a part of Managed Services, delivered by the Group may comprise of several deliverables (monthly services, hosting, licenses etc.) The hosting of program solutions is either on the Group\u2019s platform or third-party platform. All the deliverables are highly interdependent and are therefore deemed to be one performance obligation. The revenue from cloud services is recognised over time, since the customer simultaneously receives and consumes the benefits provided by the Group. Revenue from Professional Services contains one performance obligation, i.e. consultant services. The revenue from these contracts is recognised over time since the customer simultaneously receives and consumes the benefits provided by the Group. The measurement of progress is based on hours. Costs related to customer contracts are expensed as incurred. However, a portion of costs incurred in the initial phase of outsourcing contracts (transition and/or transformation costs) may be deferred when they are costs specific to a given contract, generate or enhance the Group\u2019s resources that will be used in satisfying performance obligations in the future, and are recoverable. These costs are \u201ccosts to fulfill a contract\u201d and are recognised as customer project assets. The deferred costs are expensed evenly over the period when the outsourcing services are provided. The amortisation of deferred cost is presented in the Statement of Profit and Loss in the line item \u201camortisation implementation costs customer projects\u201d. These costs are accrued before startup of the delivery. The customer\u2019s acceptance of startup signifies the recognition of the delivery and revenue is hence rendered from this date forward. Contract balances Contract assets: A contract asset is the right to consideration in exchange for goods or services transferred to the customer. If the Group is transferring goods or services to a customer before the customer pays consideration or before payment is due, a contract asset is recognised for the earned consideration that is conditional. Trade receivables: A receivable represents the Group\u2019s right to an amount of consideration that is unconditional. Contract liabilities: A contract liability is the obligation to transfer goods or services to a customer for which the Group has received consideration (or an amount of consideration is due) from the customer. If a customer pays consideration before the Group transfers goods or services to the customer, a contract liability is recognised when the payment is made. Contract liabilities are recognised as revenue when the Group fulfills the performance obligation(s) under the contract. The Group may receive prepayments from customers in the implementation phase of outsourcing projects. The payments are recognised as contract liabilities (\u201ccustomer project liabilities\u201d) and recognised as revenue over the period the Group fulfills the related performance obligation. Principal versus agent considerations (Cloud services) For Cloud services the Group delivers services partly based on a SAP-license. Where hosting services are delivered from the Group together with other services rendered, the customer will have to discontinue the hosting service upon a termination of the contract. Where the hosting is rendered by a third party there is a possibility for the customer to continue to receive the hosting service, but without the add-ons and services rendered by the Group. This will leave the customer with a different product, and hence the Group is the principal supplier of cloud services as a whole. Consideration The Group\u2019s revenue is determined on contractual pricing connected to delivered services within a certain period. Outsourcing and Cloud services revenue is based on rendered service in the period while consulting services are invoiced based on hourly performance. The is no right of return of the services sold by the Group. If the consideration in a contract includes a variable amount, the Group estimates the most likely amount of consideration to which it will be entitled in exchange for transferring the good or service to the customer. The variable consideration is estimated at contract inception and constrained until it is highly probable that a significant revenue reversal in the amount of cumulative revenue recognised will not occur when the associated uncertainty with the variable consideration is subsequently resolved.Consideration of significant financing component in a contract The Group invoices for delivered services throughout the contractual period. Some of these services are short-term financed by the Group while outsourcing contracts contains an element of financing over the contract periods. However, the financing of customer project is not considered to be significant. For contracts with duration of 12 months or less the Group has chosen to apply the practical expedient not to adjust any prepayments form customers. Income tax Income tax expense for the period comprises current tax expense and deferred tax expense. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case the tax is also recognised in other comprehensive income or directly in equity. Items of the other comprehensive income presented net of related tax effects in the Statement of Other Comprehensive Income. Deferred tax assets and liabilities are calculated based on existing temporary differences between the carrying amounts of assets and liabilities in the financial statement and their tax bases, together with tax losses carried forward at the balance sheet date. Deferred tax assets and liabilities are calculated based on the tax rates and tax legislation that are expected to apply when the assets are realised or the liabilities are settled, based on the tax rates and tax legislation that have been enacted or substantially enacted on the balance sheet date. Deferred tax assets are recognised only to the extent that it is probable that future taxable profits will be available against which the assets can be utilised. Deferred tax assets and liabilities are not discounted. Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when the deferred taxes assets and liabilities relate to income taxes levied by the same taxation authority on the same taxable entity. The companies included in the consolidated financial statement are subject to income tax in the countries where they are domiciled.Intangible assets: Internally developed software Costs related to internally developed software are capitalised to the extent that a future economic benefit associated with the development of identifiable intangible assets and costs can be reliably measured. Otherwise, the costs are expensed as incurred. Capitalised development is amortised over their useful lives. Research costs are expensed as incurred. Fixed assets Fixed assets are valued at cost less accumulated depreciation and impairment losses. When assets are sold or disposed of, the gross carrying amount and depreciation are derecognised, and any gain or loss on the sale or disposal is recognised in the income statement.The gross carrying amount of fixed assets is the purchase price, including duties/taxes and direct acquisition costs related to making the fixed asset ready for use. The depreciation periods and methods are assessed each year. The residual value is estimated every year-end and changes in the estimate for residual value are accounted for as an estimation change. The residual value of the Group\u2019s fixed assets is estimated to be nil. Leases Zalaris has applied IFRS 16 according to the following principles: a) Identifying a leaseAt the inception of a contract, Zalaris assesses whether the contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period in exchange for consideration. To determine whether a contract conveys the right to control the use of an identified asset, the Group assesses whether:\u2022 The agreement creates enforceable rightsof payment and obligations\u2022 The identified asset is physically distinct\u2022 It has the right to obtain substantially all ofthe economic benefits from use of the asset\u2022 It has the right to direct the use of the asset\u2022 The supplier does not have a substantiveright to substitute the asset throughout theperiod of useb) Zalaris as a lesseeSeparating components in the lease contract Zalaris accounts for each lease component within the contract as a lease separately from non-lease components of the contract. Non-lease components, such as other occupancy costs related to office lease agreements, are accounted for by applying other applicable standards. c) Recognition of leases and exemptionsAt the lease commencement date, Zalaris recognises a lease liability and corresponding right-of-use asset for all lease agreements in which it is the lessee, except for the following exemptions applied:\u2022 Short-term leases (defined as 12 monthsor less)\u2022 Low value assets (NOK 50,000 or less)For these leases, Zalaris recognises the lease payments as other operating expenses in the statement of profit or loss when they incur.d) Measuring the lease liabilityThe lease liability is initially measured at the present value of the lease payments for the right to use the underlying asset during the lease term that are not paid at the commencement date. The lease term represents the non-cancellable period of the lease, together with both periods covered by an option to extend the lease when Zalaris is reasonably certain to exercise that option, and periods covered by an option to terminate the lease when Zalaris is reasonably certain not to exercise that option. Based on relevant circumstances, Zalaris does consider whether to exercise extension options or termination options or not when determining the lease term. Zalaris is not expecting the terms for the extension period to be lower than the current market price at the time of execution of an extension period compared to similar lease agreements. The Group continuously evaluates more cost-effective leases as the business does not have assets that are particularly important.The lease payments included in the measurement comprise of:\u2022 Fixed lease payments (includingin-substance fixed payments), less anylease incentives receivable\u2022 Variable lease payments that depend on an index or a rate, initially measured using theindex or rate as at the commencement dateZalaris presents its lease liabilities as separate line items in the statement of financial position.e) Measuring the right-of-use assetThe right-of-use asset is initially measured at cost. The cost of the right-of-use asset comprise:\u2022 The amount of the initial measurementof the lease liability\u2022 Any lease payments made at or beforethe commencement date, less any leaseincentives received\u2022 Any initial direct costs incurred by theGroupThe right-of-use asset is subsequently measured at cost less accumulated depreciation and impairment losses. The right-of-use asset is depreciated from the commencement date to the earlier of the lease term and the remaining useful life of the right-of-use asset. The Group has elected to not apply the revaluation model for its right of use asset for leased buildings. The Group applies IAS 36 Impairment of Assets to determine whether the right-of-use asset is impaired and to account for any impairment loss identified. The Group presents its right-of-use assets as separate line items in the consolidated statement of financial position.Trade and other receivables Trade and other receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. After initial measurement, such financial assets are subsequently measured at amortised cost using the effective interest rate method, less impairment. Amortised cost is calculated by considering any discount or premium on acquisition and fees or costs that are an integral part of the effective interest rate. The effective interest rate amortisation is included in finance income in the statement of profit or loss. The losses arising from impairment are recognised in the statement of profit or loss in finance costs for loans and in cost of sales or other operating expenses for receivables. Trade receivables that do not contain a significant financing component, as defined by IFRS 15 \u2013 Revenue from Contracts with Customers, measured at the transaction price (e g, invoice amount excluding costs collected on behalf of third parties, such as sales taxes). Determining whether a significant financing component exists involves considering things like the difference between the cash price for an asset and the transaction price in the contract, the term of the receivable and prevailing interest rates. As a practical expedient, Zalaris presumes that a trade receivable does not have a significant financing component if the expected term is less than one year. According to IFRS 9, Zalaris can recognise a loss allowance based on lifetime ECLs (Expected Credit Loss) after the simplified approach if the asset does not consist of a significant financing component in accordance with IFRS 15. Zalaris uses a provision matrix as a practical approach for measuring expected credit losses for trade receivables. The provision matrix is based on historical default rates within different ranges of overdue receivables for groupings of trade receivables that share similar default patterns. Groupings are made based on segment and product type. The provision matrix is also calibrated based on assessment of current and future financial conditions. For instance, if forecast economic conditions (i.e., gross domestic product) are expected to deteriorate over the next year, which can lead to an increased number of defaults in the manufacturing sector, the historical default rates are adjusted. At every reporting date, the historical observed default rates are updated and changes in the forward-looking estimates are analyzed. The assessment of the correlation between historical observed default rates, forecast economic conditions and ECLs is a significant estimate. The amount of ECLs is sensitive to changes in circumstances and of forecast economic conditions. The Group\u2019s historical credit loss experience and forecast of economic conditions may also not be representative of the customer\u2019s actual default in the future.Cash and cash equivalents Cash and the equivalents include cash on hand, deposits with banks and other short-term highly liquid investments with original maturities of three months or less.Financial liabilities The Group\u2019s financial liabilities include trade and other payables, loans and borrowings including bank overdrafts, and derivative financial instruments. The measurement of financial liabilities depends on their classification. Financial liabilities at fair value through profit or loss. Financial liabilities at fair value through profit or loss includes derivative financial instruments entered by the Group that are not designated as hedging instruments in hedge relationships as defined by IFRS 9. Borrowing costs directly attributable to the acquisition, construction or production of an asset that necessarily takes a substantial period to get ready for its intended use or sale are capitalised and amortised over borrowing period. All other borrowing costs are expensed in the period in which they occur. Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds as defined in IAS 23.Gains and losses are recognised in profit or loss when the liabilities are derecognised. For further information see note 19. Financial liabilities at amortised cost (loans and borrowings) This is the category most relevant to the Group. After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost using the EIR method. Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process. Amortised cost is calculated by considering any discount or premium on acquisition and fees or costs that are an integral part of the EIR. The EIR amortisation is included as finance costs in the statement of profit or loss. This category generally applies to interest-bearing loans and borrowings.Pension plans The Group has mainly defined contributions plans. Contributions are paid to pension insurance plans and charged to the income statement in the corresponding period. Once the contributions have been paid, there are no further payment obligations. See note 17 for more information.Earnings per share The calculation of basic earnings per share is based on the profit attributable to ordinary shares using the weighted average number of ordinary shares outstanding during the year after deduction of the average number of treasury shares held over the period. The calculation of diluted earnings per share is consistent with the calculation of the basic earnings per share, but gives at the same time effect to all dilutive potential ordinary shares that were outstanding during the period, by adjusting the profit/loss and the weighted average number of shares outstanding for the effects of all dilutive potential shares, i.e.: \u2022 The profit/loss for the period attributableto ordinary shares is adjusted for changesin profit/loss that would result from theconversion of the dilutive potential ordinary shares.The weighted average number of ordinary shares is increased by the weighted average number of additional ordinary shares that would have been outstanding assuming the conversion of all dilutive potential ordinary. Share-based compensation The Group operates an equity-settled compensation plan, under which the entity receives services from employees as consideration for equity instruments (options and restricted stock units (RSUs)) of the Group. The fair value of the employee services received in exchange for the grant of the options or RSUs is recognised as an expense (payroll expenses) over the vesting period. The total amount to be expensed is determined by reference to the fair value of the options and RSUs granted: \u2022 Including any market performanceconditions (e.g., an entity\u2019s share price)\u2022 Excluding the impact of any service andnon-market performance vesting conditions\u2022 Including the impact of any non-vestingconditionsAt the end of each reporting period, the Group revises its estimates of the number of options and RSUs that are expected to vest based on the non-market vesting conditions and service conditions. It recognises the impact of the revision to original estimates, if any, in the income statement, with a corresponding adjustment to equity. If options are forfeited, the expenses relating to those options are reversed. The fair value of the options which have been estimated at the grant date and are not subsequently changed. When the options are exercised, and the Company elects to issue new shares, the proceeds received in net of any directly attributable transaction costs are credited to share capital (nominal value) and share premium.1.3 New and amended standards and interpretationsBelow are comments on the standards relevant for the Zalaris Group. Standards issued and effective The following standards effective as of 1st January 2023 (or before) have been considered for the presentation of the accounts where applicable. \u2022 Disclosure of Accounting Policies\u2013 Amendments to IAS 1 and IFRS PracticeStatement 2 \u2022 Definition of Accounting Estimates\u2013 Amendments to IAS 8The following standards effective as of 1st January 2023 (or before) does not have any material implication for the Group, and hence had no effect on the figures presented as at 31 December 2023. \u2022 IFRS 17 Insurance Contracts\u2022 Deferred Tax related to Assets andLiabilities arising from a Single Transaction\u2013 Amendments to IAS 12\u2022 OECD Pillar Two RulesStandards issued but not yet effective Standards, amendments, and interpretations to existing standards that are not yet effective and for which early adoption has not been applied by the Group, are listed below. The Group will adopt these new and amended standards and interpretations, if applicable, when they become effective.\u2022 Classification of Liabilities as Currentor Non-current \u2013 Amendments to IAS 1Non-current Liabilities with Covenants\u2013 Amendments to IAS 1 (2024-01)\u2022 Lease Liability in a Sale and Leaseback\u2013 Amendments to IFRS 16 (2024-01)\u2022 Supplier finance arrangements\u2013 Amendments to IAS 7 and IFRS 7(2024-01)\u2022 Sale or contribution of assets between aninvestor and its associate or joint venture\u2013 Amendments to IFRS 10 and IAS 28(N/A \u2013 postponed since 2015)The group is evaluating the Amendment to IAS 1 and IFRS Practice Statement 2 and how and if this will have have significant effect. The other amendments are expected to not have significant effect on the financial statements when implemented / effective. 1.4 Key sources of estimation uncertainty and critical accounting judgmentsThe preparation of the financial statements in accordance with IFRS requires management to make judgments, use estimates and assumptions that affect the reported amounts of assets and liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and various other factors that are considered to be reasonable under the circumstances. The estimates and underlying assumptions are reviewed on an ongoing basis. The management does not assess that there are any specific areas for which there has been much estimation uncertainty. Critical accounting judgements Customer projects Revenues from outsourcing agreements are recognised over the term of the contract as the services are rendered. The related costs are recognised as they are incurred. However, a portion of costs incurred in the initial phase of outsourcing contracts may be deferred when they are specific to a given contract, relate to future activity on the contract, will generate future economic benefits and are recoverable. These costs are capitalised as \u201ccustomer projects assets\u201d and any prepaid revenues by the client are presented separately as \u201ccustomer projects liabilities\u201d in the statement of financial position. When calculating cost, the hourly rates applied are based on estimates. The deferred costs are expensed evenly over the period the outsourcing services are provided and included in the line item \u201cAmortisation implementation cost customer projects\u201d. Prepayments from customers related to performance obligations that are satisfied over time are recognised as revenue over the period of which the performance obligation is satisfied.The principle requires management to ensure routines for correct and complete allocation of cost and prepaid revenues to the individual customer project and updated and accurate rates to be applied in the cost estimation. Capitalised customer projects are tested at least annually for impairment. Capitalization of intangible assets Development costs of software have been capitalised as intangible assets to the extent it is assessed that future benefits can be substantiated. Judgment must be applied in determining which amount of expenses can be capitalised. Impairment of non-financial assets Impairment exists when the carrying value of an asset or cash generating unit exceeds its recoverable amount, which is the higher of its fair value less costs of disposal and its value in use. The value in use calculation is based on a DCF model. The cash flows are derived from the budget for the next five years and do not include restructuring activities that the Group is not yet committed to or significant future investments that will enhance the performance of the assets of the CGU being tested. The recoverable amount is sensitive to the discount rate used for the DCF model as well as the expected future cash-inflows and the growth rate used for extrapolation purposes. These estimates are most relevant to goodwill or customer contracts recognised by the Group on acquisition. The key assumptions used to determine the recoverable amount for the different CGUs, including a sensitivity analysis, are disclosed, and further explained in Note 9. If there are any indications of impairment, the Group will test if carrying amounts exceed its recoverable amount (higher of fair value less cost to sell and its value in use). Determining recoverable amount requires that the management makes several assumptions related to future cash flows from these assets which may involve high degree of uncertainty. As of 31 December, no indication of impairment was identified.Deferred tax asset Deferred tax assets are recognised in the different entities where it is expected to be utilised within the jurisdiction in question, and according to expected future profits in the same jurisdiction. Share-based payments Estimating fair value for share-based payment transactions requires determination of the most appropriate valuation model, which depends on the terms and conditions of the grant. This estimate also requires determination of the most appropriate inputs to the valuation model including the expected life of the share option and RSUs or appreciation right, volatility and dividend yield and making assumptions about them. The fair value of the RSUs is the weighted average share price at the grant date. The assumptions and models used for estimating fair value for share-based payment transactions are disclosed in Note 22.",
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"value": "limited liability company",
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"value": "Norway",
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"value": "Norway",
"dimensions": {
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"value": "Norway",
"dimensions": {
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"value": "Hoffsveien 4, Oslo, Norway.",
"dimensions": {
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"value": "The Group is a provider of payroll and human capital management solutions.",
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"value": "The consolidated financial statements of Zalaris for the period ending on 31 December 2023 were approved in a board meeting on 10 April 2024.",
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"value": "1.1 The basis for the preparation of the financial statementsThe Group\u2019s consolidated financial statements of Zalaris ASA for the accounting year 2023 are prepared in accordance with \u2018IFRS Accounting Standards as adopted by the EU. The consolidated financial statements are based on the principles of historic cost, apart from financial instruments which are recognised at fair value. The consolidated financial statements have been prepared based on the going concern principle.",
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"value": "1.1 The basis for the preparation of the financial statementsThe Group\u2019s consolidated financial statements of Zalaris ASA for the accounting year 2023 are prepared in accordance with \u2018IFRS Accounting Standards as adopted by the EU. The consolidated financial statements are based on the principles of historic cost, apart from financial instruments which are recognised at fair value. The consolidated financial statements have been prepared based on the going concern principle.",
"dimensions": {
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"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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"s9_notes__6__17": {
"value": "1.1 The basis for the preparation of the financial statementsThe Group\u2019s consolidated financial statements of Zalaris ASA for the accounting year 2023 are prepared in accordance with \u2018IFRS Accounting Standards as adopted by the EU. The consolidated financial statements are based on the principles of historic cost, apart from financial instruments which are recognised at fair value. The consolidated financial statements have been prepared based on the going concern principle.",
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"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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"s9_notes__6__16": {
"value": "1.1 The basis for the preparation of the financial statementsThe Group\u2019s consolidated financial statements of Zalaris ASA for the accounting year 2023 are prepared in accordance with \u2018IFRS Accounting Standards as adopted by the EU. The consolidated financial statements are based on the principles of historic cost, apart from financial instruments which are recognised at fair value. The consolidated financial statements have been prepared based on the going concern principle.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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"s9_notes__6__22": {
"value": "Basis of consolidation The consolidated financial statements comprise the financial statements of Zalaris ASA and its subsidiaries (together referred to as \u201cthe Group\u201d). Subsidiaries are all entities controlled by the Company. Control is achieved where the Company has the power to govern the financial and operating policies of an entity to obtain benefits from its activities. The results of subsidiaries acquired or disposed during the year are included in the consolidated financial statement from the date when control is obtained, to the date the Group no longer has control. The financial statements of the subsidiaries are prepared for the same reporting period as the Parent Company, using consistent accounting policies. All intercompany balances and transactions have been eliminated upon consolidation. The acquisition of a subsidiary is considered on a case-by-case basis to determine whether the acquisition should be deemed as a business combination or as an asset acquisition. Business combinations are accounted for using the acquisition method of accounting. The consideration transferred for the acquisition of a subsidiary is the fair values of the assets transferred, the liabilities incurred, and the equity interests issued by the Group. The consideration transferred includes the fair value of any asset or liability resulting from a contingent consideration arrangement. Transaction costs are expensed as incurred. The excess of the consideration transferred over the fair value of the identifiable net assets of the subsidiary acquired is recorded as goodwill. When acquisitions are deemed as asset acquisitions no deferred tax on initial differences between carrying values and tax bases are recorded, nor are any goodwill recorded at the date of acquisition.",
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},
"s9_notes__6__21": {
"value": "Basis of consolidation The consolidated financial statements comprise the financial statements of Zalaris ASA and its subsidiaries (together referred to as \u201cthe Group\u201d). Subsidiaries are all entities controlled by the Company. Control is achieved where the Company has the power to govern the financial and operating policies of an entity to obtain benefits from its activities. The results of subsidiaries acquired or disposed during the year are included in the consolidated financial statement from the date when control is obtained, to the date the Group no longer has control. The financial statements of the subsidiaries are prepared for the same reporting period as the Parent Company, using consistent accounting policies. All intercompany balances and transactions have been eliminated upon consolidation. The acquisition of a subsidiary is considered on a case-by-case basis to determine whether the acquisition should be deemed as a business combination or as an asset acquisition. Business combinations are accounted for using the acquisition method of accounting. The consideration transferred for the acquisition of a subsidiary is the fair values of the assets transferred, the liabilities incurred, and the equity interests issued by the Group. The consideration transferred includes the fair value of any asset or liability resulting from a contingent consideration arrangement. Transaction costs are expensed as incurred. The excess of the consideration transferred over the fair value of the identifiable net assets of the subsidiary acquired is recorded as goodwill. When acquisitions are deemed as asset acquisitions no deferred tax on initial differences between carrying values and tax bases are recorded, nor are any goodwill recorded at the date of acquisition.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__20": {
"value": "Basis of consolidation The consolidated financial statements comprise the financial statements of Zalaris ASA and its subsidiaries (together referred to as \u201cthe Group\u201d). Subsidiaries are all entities controlled by the Company. Control is achieved where the Company has the power to govern the financial and operating policies of an entity to obtain benefits from its activities. The results of subsidiaries acquired or disposed during the year are included in the consolidated financial statement from the date when control is obtained, to the date the Group no longer has control. The financial statements of the subsidiaries are prepared for the same reporting period as the Parent Company, using consistent accounting policies. All intercompany balances and transactions have been eliminated upon consolidation. The acquisition of a subsidiary is considered on a case-by-case basis to determine whether the acquisition should be deemed as a business combination or as an asset acquisition. Business combinations are accounted for using the acquisition method of accounting. The consideration transferred for the acquisition of a subsidiary is the fair values of the assets transferred, the liabilities incurred, and the equity interests issued by the Group. The consideration transferred includes the fair value of any asset or liability resulting from a contingent consideration arrangement. Transaction costs are expensed as incurred. The excess of the consideration transferred over the fair value of the identifiable net assets of the subsidiary acquired is recorded as goodwill. When acquisitions are deemed as asset acquisitions no deferred tax on initial differences between carrying values and tax bases are recorded, nor are any goodwill recorded at the date of acquisition.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__24-1": {
"value": "Foreign currency Functional currency, presentation currency and consolidation:The Group\u2019s presentation currency is Norwegian Kroner (NOK). The functional currency of the Parent Company is NOK. For consolidation purposes, the balance sheet figures for subsidiaries with a different functional currency than NOK are translated into the presentation currency (NOK) at the rate applicable at the balance sheet date. Income statements are translated at the average monthly exchange rate. Exchange differences from translating subsidiaries are recognised in other comprehensive income.Transactions in foreign currency Foreign currency transactions are translated into the functional currency using the exchange rates at the transaction date. Monetary balances in foreign currencies are translated into the functional currency at the exchange rates on the date of the balance sheet. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation of monetary assets and liabilities denominated in foreign currencies are recognised in the statement of profit or loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__23-1": {
"value": "Foreign currency Functional currency, presentation currency and consolidation:The Group\u2019s presentation currency is Norwegian Kroner (NOK). The functional currency of the Parent Company is NOK. For consolidation purposes, the balance sheet figures for subsidiaries with a different functional currency than NOK are translated into the presentation currency (NOK) at the rate applicable at the balance sheet date. Income statements are translated at the average monthly exchange rate. Exchange differences from translating subsidiaries are recognised in other comprehensive income.Transactions in foreign currency Foreign currency transactions are translated into the functional currency using the exchange rates at the transaction date. Monetary balances in foreign currencies are translated into the functional currency at the exchange rates on the date of the balance sheet. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation of monetary assets and liabilities denominated in foreign currencies are recognised in the statement of profit or loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__27": {
"value": "Revenue from contracts with customers Revenue from contracts with customers is recognised when control of the goods or services is transferred to the customer at an amount that reflects the consideration to which the Group expects to be entitled in exchange for those goods or services. The Group\u2019s revenue consists of revenue from providing payroll and HR services, so-called Managed Services. Managed Services does also include cloud services. The other segment is Professional Services, which, basically is consulting services. Managed Services; the revenue from contracts related to outsourcing consists of a basic fixed fee and variable revenue based on a number of factors such as the number of employees, pay slips and expense claims produced. All the above-mentioned deliverables are highly interrelated and are therefore considered to not be separate identifiable, i.e. one performance obligation. Revenue from outsourcing contracts is also recognised over time, since the customer simultaneously receives and consumes the benefits provided by the Group.Cloud services, a part of Managed Services, delivered by the Group may comprise of several deliverables (monthly services, hosting, licenses etc.) The hosting of program solutions is either on the Group\u2019s platform or third-party platform. All the deliverables are highly interdependent and are therefore deemed to be one performance obligation. The revenue from cloud services is recognised over time, since the customer simultaneously receives and consumes the benefits provided by the Group. Revenue from Professional Services contains one performance obligation, i.e. consultant services. The revenue from these contracts is recognised over time since the customer simultaneously receives and consumes the benefits provided by the Group. The measurement of progress is based on hours. Costs related to customer contracts are expensed as incurred. However, a portion of costs incurred in the initial phase of outsourcing contracts (transition and/or transformation costs) may be deferred when they are costs specific to a given contract, generate or enhance the Group\u2019s resources that will be used in satisfying performance obligations in the future, and are recoverable. These costs are \u201ccosts to fulfill a contract\u201d and are recognised as customer project assets. The deferred costs are expensed evenly over the period when the outsourcing services are provided. The amortisation of deferred cost is presented in the Statement of Profit and Loss in the line item \u201camortisation implementation costs customer projects\u201d. These costs are accrued before startup of the delivery. The customer\u2019s acceptance of startup signifies the recognition of the delivery and revenue is hence rendered from this date forward. Contract balances Contract assets: A contract asset is the right to consideration in exchange for goods or services transferred to the customer. If the Group is transferring goods or services to a customer before the customer pays consideration or before payment is due, a contract asset is recognised for the earned consideration that is conditional. Trade receivables: A receivable represents the Group\u2019s right to an amount of consideration that is unconditional. Contract liabilities: A contract liability is the obligation to transfer goods or services to a customer for which the Group has received consideration (or an amount of consideration is due) from the customer. If a customer pays consideration before the Group transfers goods or services to the customer, a contract liability is recognised when the payment is made. Contract liabilities are recognised as revenue when the Group fulfills the performance obligation(s) under the contract. The Group may receive prepayments from customers in the implementation phase of outsourcing projects. The payments are recognised as contract liabilities (\u201ccustomer project liabilities\u201d) and recognised as revenue over the period the Group fulfills the related performance obligation. Principal versus agent considerations (Cloud services) For Cloud services the Group delivers services partly based on a SAP-license. Where hosting services are delivered from the Group together with other services rendered, the customer will have to discontinue the hosting service upon a termination of the contract. Where the hosting is rendered by a third party there is a possibility for the customer to continue to receive the hosting service, but without the add-ons and services rendered by the Group. This will leave the customer with a different product, and hence the Group is the principal supplier of cloud services as a whole. Consideration The Group\u2019s revenue is determined on contractual pricing connected to delivered services within a certain period. Outsourcing and Cloud services revenue is based on rendered service in the period while consulting services are invoiced based on hourly performance. The is no right of return of the services sold by the Group. If the consideration in a contract includes a variable amount, the Group estimates the most likely amount of consideration to which it will be entitled in exchange for transferring the good or service to the customer. The variable consideration is estimated at contract inception and constrained until it is highly probable that a significant revenue reversal in the amount of cumulative revenue recognised will not occur when the associated uncertainty with the variable consideration is subsequently resolved.Consideration of significant financing component in a contract The Group invoices for delivered services throughout the contractual period. Some of these services are short-term financed by the Group while outsourcing contracts contains an element of financing over the contract periods. However, the financing of customer project is not considered to be significant. For contracts with duration of 12 months or less the Group has chosen to apply the practical expedient not to adjust any prepayments form customers.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__28": {
"value": "Income tax Income tax expense for the period comprises current tax expense and deferred tax expense. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case the tax is also recognised in other comprehensive income or directly in equity. Items of the other comprehensive income presented net of related tax effects in the Statement of Other Comprehensive Income. Deferred tax assets and liabilities are calculated based on existing temporary differences between the carrying amounts of assets and liabilities in the financial statement and their tax bases, together with tax losses carried forward at the balance sheet date. Deferred tax assets and liabilities are calculated based on the tax rates and tax legislation that are expected to apply when the assets are realised or the liabilities are settled, based on the tax rates and tax legislation that have been enacted or substantially enacted on the balance sheet date. Deferred tax assets are recognised only to the extent that it is probable that future taxable profits will be available against which the assets can be utilised. Deferred tax assets and liabilities are not discounted. Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when the deferred taxes assets and liabilities relate to income taxes levied by the same taxation authority on the same taxable entity. The companies included in the consolidated financial statement are subject to income tax in the countries where they are domiciled.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__29": {
"value": "Intangible assets: Internally developed software Costs related to internally developed software are capitalised to the extent that a future economic benefit associated with the development of identifiable intangible assets and costs can be reliably measured. Otherwise, the costs are expensed as incurred. Capitalised development is amortised over their useful lives. Research costs are expensed as incurred.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__31": {
"value": "Fixed assets Fixed assets are valued at cost less accumulated depreciation and impairment losses. When assets are sold or disposed of, the gross carrying amount and depreciation are derecognised, and any gain or loss on the sale or disposal is recognised in the income statement.The gross carrying amount of fixed assets is the purchase price, including duties/taxes and direct acquisition costs related to making the fixed asset ready for use. The depreciation periods and methods are assessed each year. The residual value is estimated every year-end and changes in the estimate for residual value are accounted for as an estimation change. The residual value of the Group\u2019s fixed assets is estimated to be nil.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__30": {
"value": "Fixed assets Fixed assets are valued at cost less accumulated depreciation and impairment losses. When assets are sold or disposed of, the gross carrying amount and depreciation are derecognised, and any gain or loss on the sale or disposal is recognised in the income statement.The gross carrying amount of fixed assets is the purchase price, including duties/taxes and direct acquisition costs related to making the fixed asset ready for use. The depreciation periods and methods are assessed each year. The residual value is estimated every year-end and changes in the estimate for residual value are accounted for as an estimation change. The residual value of the Group\u2019s fixed assets is estimated to be nil.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__32": {
"value": "Leases Zalaris has applied IFRS 16 according to the following principles: a) Identifying a leaseAt the inception of a contract, Zalaris assesses whether the contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period in exchange for consideration. To determine whether a contract conveys the right to control the use of an identified asset, the Group assesses whether:\u2022 The agreement creates enforceable rightsof payment and obligations\u2022 The identified asset is physically distinct\u2022 It has the right to obtain substantially all ofthe economic benefits from use of the asset\u2022 It has the right to direct the use of the asset\u2022 The supplier does not have a substantiveright to substitute the asset throughout theperiod of useb) Zalaris as a lesseeSeparating components in the lease contract Zalaris accounts for each lease component within the contract as a lease separately from non-lease components of the contract. Non-lease components, such as other occupancy costs related to office lease agreements, are accounted for by applying other applicable standards. c) Recognition of leases and exemptionsAt the lease commencement date, Zalaris recognises a lease liability and corresponding right-of-use asset for all lease agreements in which it is the lessee, except for the following exemptions applied:\u2022 Short-term leases (defined as 12 monthsor less)\u2022 Low value assets (NOK 50,000 or less)For these leases, Zalaris recognises the lease payments as other operating expenses in the statement of profit or loss when they incur.d) Measuring the lease liabilityThe lease liability is initially measured at the present value of the lease payments for the right to use the underlying asset during the lease term that are not paid at the commencement date. The lease term represents the non-cancellable period of the lease, together with both periods covered by an option to extend the lease when Zalaris is reasonably certain to exercise that option, and periods covered by an option to terminate the lease when Zalaris is reasonably certain not to exercise that option. Based on relevant circumstances, Zalaris does consider whether to exercise extension options or termination options or not when determining the lease term. Zalaris is not expecting the terms for the extension period to be lower than the current market price at the time of execution of an extension period compared to similar lease agreements. The Group continuously evaluates more cost-effective leases as the business does not have assets that are particularly important.The lease payments included in the measurement comprise of:\u2022 Fixed lease payments (includingin-substance fixed payments), less anylease incentives receivable\u2022 Variable lease payments that depend on an index or a rate, initially measured using theindex or rate as at the commencement dateZalaris presents its lease liabilities as separate line items in the statement of financial position.e) Measuring the right-of-use assetThe right-of-use asset is initially measured at cost. The cost of the right-of-use asset comprise:\u2022 The amount of the initial measurementof the lease liability\u2022 Any lease payments made at or beforethe commencement date, less any leaseincentives received\u2022 Any initial direct costs incurred by theGroupThe right-of-use asset is subsequently measured at cost less accumulated depreciation and impairment losses. The right-of-use asset is depreciated from the commencement date to the earlier of the lease term and the remaining useful life of the right-of-use asset. The Group has elected to not apply the revaluation model for its right of use asset for leased buildings. The Group applies IAS 36 Impairment of Assets to determine whether the right-of-use asset is impaired and to account for any impairment loss identified. The Group presents its right-of-use assets as separate line items in the consolidated statement of financial position.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__34": {
"value": "Trade and other receivables Trade and other receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. After initial measurement, such financial assets are subsequently measured at amortised cost using the effective interest rate method, less impairment. Amortised cost is calculated by considering any discount or premium on acquisition and fees or costs that are an integral part of the effective interest rate. The effective interest rate amortisation is included in finance income in the statement of profit or loss. The losses arising from impairment are recognised in the statement of profit or loss in finance costs for loans and in cost of sales or other operating expenses for receivables. Trade receivables that do not contain a significant financing component, as defined by IFRS 15 \u2013 Revenue from Contracts with Customers, measured at the transaction price (e g, invoice amount excluding costs collected on behalf of third parties, such as sales taxes). Determining whether a significant financing component exists involves considering things like the difference between the cash price for an asset and the transaction price in the contract, the term of the receivable and prevailing interest rates. As a practical expedient, Zalaris presumes that a trade receivable does not have a significant financing component if the expected term is less than one year. According to IFRS 9, Zalaris can recognise a loss allowance based on lifetime ECLs (Expected Credit Loss) after the simplified approach if the asset does not consist of a significant financing component in accordance with IFRS 15. Zalaris uses a provision matrix as a practical approach for measuring expected credit losses for trade receivables. The provision matrix is based on historical default rates within different ranges of overdue receivables for groupings of trade receivables that share similar default patterns. Groupings are made based on segment and product type. The provision matrix is also calibrated based on assessment of current and future financial conditions. For instance, if forecast economic conditions (i.e., gross domestic product) are expected to deteriorate over the next year, which can lead to an increased number of defaults in the manufacturing sector, the historical default rates are adjusted. At every reporting date, the historical observed default rates are updated and changes in the forward-looking estimates are analyzed. The assessment of the correlation between historical observed default rates, forecast economic conditions and ECLs is a significant estimate. The amount of ECLs is sensitive to changes in circumstances and of forecast economic conditions. The Group\u2019s historical credit loss experience and forecast of economic conditions may also not be representative of the customer\u2019s actual default in the future.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__33-1": {
"value": "Trade and other receivables Trade and other receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. After initial measurement, such financial assets are subsequently measured at amortised cost using the effective interest rate method, less impairment. Amortised cost is calculated by considering any discount or premium on acquisition and fees or costs that are an integral part of the effective interest rate. The effective interest rate amortisation is included in finance income in the statement of profit or loss. The losses arising from impairment are recognised in the statement of profit or loss in finance costs for loans and in cost of sales or other operating expenses for receivables. Trade receivables that do not contain a significant financing component, as defined by IFRS 15 \u2013 Revenue from Contracts with Customers, measured at the transaction price (e g, invoice amount excluding costs collected on behalf of third parties, such as sales taxes). Determining whether a significant financing component exists involves considering things like the difference between the cash price for an asset and the transaction price in the contract, the term of the receivable and prevailing interest rates. As a practical expedient, Zalaris presumes that a trade receivable does not have a significant financing component if the expected term is less than one year. According to IFRS 9, Zalaris can recognise a loss allowance based on lifetime ECLs (Expected Credit Loss) after the simplified approach if the asset does not consist of a significant financing component in accordance with IFRS 15. Zalaris uses a provision matrix as a practical approach for measuring expected credit losses for trade receivables. The provision matrix is based on historical default rates within different ranges of overdue receivables for groupings of trade receivables that share similar default patterns. Groupings are made based on segment and product type. The provision matrix is also calibrated based on assessment of current and future financial conditions. For instance, if forecast economic conditions (i.e., gross domestic product) are expected to deteriorate over the next year, which can lead to an increased number of defaults in the manufacturing sector, the historical default rates are adjusted. At every reporting date, the historical observed default rates are updated and changes in the forward-looking estimates are analyzed. The assessment of the correlation between historical observed default rates, forecast economic conditions and ECLs is a significant estimate. The amount of ECLs is sensitive to changes in circumstances and of forecast economic conditions. The Group\u2019s historical credit loss experience and forecast of economic conditions may also not be representative of the customer\u2019s actual default in the future.Financial liabilities The Group\u2019s financial liabilities include trade and other payables, loans and borrowings including bank overdrafts, and derivative financial instruments. The measurement of financial liabilities depends on their classification. Financial liabilities at fair value through profit or loss. Financial liabilities at fair value through profit or loss includes derivative financial instruments entered by the Group that are not designated as hedging instruments in hedge relationships as defined by IFRS 9. Borrowing costs directly attributable to the acquisition, construction or production of an asset that necessarily takes a substantial period to get ready for its intended use or sale are capitalised and amortised over borrowing period. All other borrowing costs are expensed in the period in which they occur. Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds as defined in IAS 23.Gains and losses are recognised in profit or loss when the liabilities are derecognised. For further information see note 19.Financial liabilities at amortised cost (loans and borrowings) This is the category most relevant to the Group. After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost using the EIR method. Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process. Amortised cost is calculated by considering any discount or premium on acquisition and fees or costs that are an integral part of the EIR. The EIR amortisation is included as finance costs in the statement of profit or loss. This category generally applies to interest-bearing loans and borrowings.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__35": {
"value": "Cash and cash equivalents Cash and the equivalents include cash on hand, deposits with banks and other short-term highly liquid investments with original maturities of three months or less.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__40": {
"value": "Financial liabilities The Group\u2019s financial liabilities include trade and other payables, loans and borrowings including bank overdrafts, and derivative financial instruments. The measurement of financial liabilities depends on their classification. Financial liabilities at fair value through profit or loss. Financial liabilities at fair value through profit or loss includes derivative financial instruments entered by the Group that are not designated as hedging instruments in hedge relationships as defined by IFRS 9. Borrowing costs directly attributable to the acquisition, construction or production of an asset that necessarily takes a substantial period to get ready for its intended use or sale are capitalised and amortised over borrowing period. All other borrowing costs are expensed in the period in which they occur. Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds as defined in IAS 23.Gains and losses are recognised in profit or loss when the liabilities are derecognised. For further information see note 19.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__39": {
"value": "Financial liabilities The Group\u2019s financial liabilities include trade and other payables, loans and borrowings including bank overdrafts, and derivative financial instruments. The measurement of financial liabilities depends on their classification. Financial liabilities at fair value through profit or loss. Financial liabilities at fair value through profit or loss includes derivative financial instruments entered by the Group that are not designated as hedging instruments in hedge relationships as defined by IFRS 9. Borrowing costs directly attributable to the acquisition, construction or production of an asset that necessarily takes a substantial period to get ready for its intended use or sale are capitalised and amortised over borrowing period. All other borrowing costs are expensed in the period in which they occur. Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds as defined in IAS 23.Gains and losses are recognised in profit or loss when the liabilities are derecognised. For further information see note 19.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__38-1": {
"value": "Financial liabilities The Group\u2019s financial liabilities include trade and other payables, loans and borrowings including bank overdrafts, and derivative financial instruments. The measurement of financial liabilities depends on their classification. Financial liabilities at fair value through profit or loss. Financial liabilities at fair value through profit or loss includes derivative financial instruments entered by the Group that are not designated as hedging instruments in hedge relationships as defined by IFRS 9. Borrowing costs directly attributable to the acquisition, construction or production of an asset that necessarily takes a substantial period to get ready for its intended use or sale are capitalised and amortised over borrowing period. All other borrowing costs are expensed in the period in which they occur. Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds as defined in IAS 23.Gains and losses are recognised in profit or loss when the liabilities are derecognised. For further information see note 19.Financial liabilities at amortised cost (loans and borrowings) This is the category most relevant to the Group. After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost using the EIR method. Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process. Amortised cost is calculated by considering any discount or premium on acquisition and fees or costs that are an integral part of the EIR. The EIR amortisation is included as finance costs in the statement of profit or loss. This category generally applies to interest-bearing loans and borrowings.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__37": {
"value": "Financial liabilities The Group\u2019s financial liabilities include trade and other payables, loans and borrowings including bank overdrafts, and derivative financial instruments. The measurement of financial liabilities depends on their classification. Financial liabilities at fair value through profit or loss. Financial liabilities at fair value through profit or loss includes derivative financial instruments entered by the Group that are not designated as hedging instruments in hedge relationships as defined by IFRS 9. Borrowing costs directly attributable to the acquisition, construction or production of an asset that necessarily takes a substantial period to get ready for its intended use or sale are capitalised and amortised over borrowing period. All other borrowing costs are expensed in the period in which they occur. Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds as defined in IAS 23.Gains and losses are recognised in profit or loss when the liabilities are derecognised. For further information see note 19.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__36-1": {
"value": "Financial liabilities The Group\u2019s financial liabilities include trade and other payables, loans and borrowings including bank overdrafts, and derivative financial instruments. The measurement of financial liabilities depends on their classification. Financial liabilities at fair value through profit or loss. Financial liabilities at fair value through profit or loss includes derivative financial instruments entered by the Group that are not designated as hedging instruments in hedge relationships as defined by IFRS 9. Borrowing costs directly attributable to the acquisition, construction or production of an asset that necessarily takes a substantial period to get ready for its intended use or sale are capitalised and amortised over borrowing period. All other borrowing costs are expensed in the period in which they occur. Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds as defined in IAS 23.Gains and losses are recognised in profit or loss when the liabilities are derecognised. For further information see note 19.Financial liabilities at amortised cost (loans and borrowings) This is the category most relevant to the Group. After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost using the EIR method. Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process. Amortised cost is calculated by considering any discount or premium on acquisition and fees or costs that are an integral part of the EIR. The EIR amortisation is included as finance costs in the statement of profit or loss. This category generally applies to interest-bearing loans and borrowings.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__45-1": {
"value": "Pension plans The Group has mainly defined contributions plans. Contributions are paid to pension insurance plans and charged to the income statement in the corresponding period. Once the contributions have been paid, there are no further payment obligations. See note 17 for more information.Share-based compensation The Group operates an equity-settled compensation plan, under which the entity receives services from employees as consideration for equity instruments (options and restricted stock units (RSUs)) of the Group. The fair value of the employee services received in exchange for the grant of the options or RSUs is recognised as an expense (payroll expenses) over the vesting period. The total amount to be expensed is determined by reference to the fair value of the options and RSUs granted: \u2022 Including any market performanceconditions (e.g., an entity\u2019s share price)\u2022 Excluding the impact of any service andnon-market performance vesting conditions\u2022 Including the impact of any non-vestingconditionsAt the end of each reporting period, the Group revises its estimates of the number of options and RSUs that are expected to vest based on the non-market vesting conditions and service conditions. It recognises the impact of the revision to original estimates, if any, in the income statement, with a corresponding adjustment to equity. If options are forfeited, the expenses relating to those options are reversed. The fair value of the options which have been estimated at the grant date and are not subsequently changed. When the options are exercised, and the Company elects to issue new shares, the proceeds received in net of any directly attributable transaction costs are credited to share capital (nominal value) and share premium.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__46": {
"value": "Earnings per share The calculation of basic earnings per share is based on the profit attributable to ordinary shares using the weighted average number of ordinary shares outstanding during the year after deduction of the average number of treasury shares held over the period. The calculation of diluted earnings per share is consistent with the calculation of the basic earnings per share, but gives at the same time effect to all dilutive potential ordinary shares that were outstanding during the period, by adjusting the profit/loss and the weighted average number of shares outstanding for the effects of all dilutive potential shares, i.e.: \u2022 The profit/loss for the period attributableto ordinary shares is adjusted for changesin profit/loss that would result from theconversion of the dilutive potential ordinary shares.The weighted average number of ordinary shares is increased by the weighted average number of additional ordinary shares that would have been outstanding assuming the conversion of all dilutive potential ordinary.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__49-1": {
"value": "Share-based compensation The Group operates an equity-settled compensation plan, under which the entity receives services from employees as consideration for equity instruments (options and restricted stock units (RSUs)) of the Group. The fair value of the employee services received in exchange for the grant of the options or RSUs is recognised as an expense (payroll expenses) over the vesting period. The total amount to be expensed is determined by reference to the fair value of the options and RSUs granted: \u2022 Including any market performanceconditions (e.g., an entity\u2019s share price)\u2022 Excluding the impact of any service andnon-market performance vesting conditions\u2022 Including the impact of any non-vestingconditionsAt the end of each reporting period, the Group revises its estimates of the number of options and RSUs that are expected to vest based on the non-market vesting conditions and service conditions. It recognises the impact of the revision to original estimates, if any, in the income statement, with a corresponding adjustment to equity. If options are forfeited, the expenses relating to those options are reversed. The fair value of the options which have been estimated at the grant date and are not subsequently changed. When the options are exercised, and the Company elects to issue new shares, the proceeds received in net of any directly attributable transaction costs are credited to share capital (nominal value) and share premium.Share-based payments Estimating fair value for share-based payment transactions requires determination of the most appropriate valuation model, which depends on the terms and conditions of the grant. This estimate also requires determination of the most appropriate inputs to the valuation model including the expected life of the share option and RSUs or appreciation right, volatility and dividend yield and making assumptions about them. The fair value of the RSUs is the weighted average share price at the grant date. The assumptions and models used for estimating fair value for share-based payment transactions are disclosed in Note 22.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__47-1": {
"value": "Share-based compensation The Group operates an equity-settled compensation plan, under which the entity receives services from employees as consideration for equity instruments (options and restricted stock units (RSUs)) of the Group. The fair value of the employee services received in exchange for the grant of the options or RSUs is recognised as an expense (payroll expenses) over the vesting period. The total amount to be expensed is determined by reference to the fair value of the options and RSUs granted: \u2022 Including any market performanceconditions (e.g., an entity\u2019s share price)\u2022 Excluding the impact of any service andnon-market performance vesting conditions\u2022 Including the impact of any non-vestingconditionsAt the end of each reporting period, the Group revises its estimates of the number of options and RSUs that are expected to vest based on the non-market vesting conditions and service conditions. It recognises the impact of the revision to original estimates, if any, in the income statement, with a corresponding adjustment to equity. If options are forfeited, the expenses relating to those options are reversed. The fair value of the options which have been estimated at the grant date and are not subsequently changed. When the options are exercised, and the Company elects to issue new shares, the proceeds received in net of any directly attributable transaction costs are credited to share capital (nominal value) and share premium.Note 4 \u2013 Personnel expenses(NOK 1000) 2023 2022Salary 508 795 416 264 Bonus 23 359 18 719 Social security tax 79 329 61 387 Pension costs (see note 17) 24 782 21 841 Share based payments (see note 22) 11 589 8 627 Other personnel expenses 18 008 14 992 Capitalised to internal development projects (6 847) (14 540)Capitalised to customer project assets (74 691) (43 466)Total personnel expenses 584 324 483 824 2023 2022Average number of employees 1 094 959 Average number of FTEs 1 007 884 See note 20 for transactions with related parties.Note 17 \u2013 Pensions Pension for employees in the Norwegian entities The Group is required to have an occupational pension scheme in accordance with the Norwegian law on mandatory occupational pension (\u201cLov om obligatorisk tjenestepensjon\u201d). The Group\u2019s pension schemes satisfy the requirements of this law, and represent a defined contribution plan, with disability coverage. At the end of the year there were 120 (110) participants in this defined contribution plan, including the AFP-scheme.The pension expenses equal the calculated contribution for the year and was NOK 4.5 million (NOK 4.4 million). The scheme is administered by Storebrand.In 2016 a new AFP-scheme was established. The new AFP-scheme is not an early retirement plan, but a plan that gives a lifelong contribution to the ordinary pension. The employees can choose to exercise the new AFP-scheme starting at the age of 62 years, also in combination with continued work, and the annual regular post-employment benefits increases in the new scheme if early AFP retirement is rejected. The new AFP-scheme is a defined benefit multi-employer plan which is financed through contributions that are determined by a percentage of the employee\u2019s earnings. There is currently no reliable measure and allocation of liabilities and assets in the plan. The plan is accounted for as a defined contribution plan which means that the contributions are recognised as expenses with no provisions. The total cost for this scheme was NOK 0.6 million (NOK 0.7 million).The premium paid during 2023 was 2.6% of salary between 1 G and 7.1 G. 1G equals NOK 118.6 thousand as of 31 December 2023 (NOK 111.5 thousand).The AFP-scheme does not publish any estimates on future rate of premiums, but it is expected that the premiums will be increased over time to meet the expectations of increased pension payments. Pensions for other employees Employees in Group companies outside Norway have pension plans in accordance with local practice and local legislation. The Group has only defined contribution plans. Contributions are paid to pension insurance plans and charged to the income statement in the corresponding period. Once the contributions have been paid, there are no further payment obligations.Denmark has defined contribution plans for all employees, a total of 36 people end of the year. Finland has a defined contribution plan for all its employees, a total of 64 employees. Sweden has a defined contribution plan for all employees, a total of 57 employees. UK has a defined contribution plan for all employees, a total of 48 employees. Germany has defined contribution plan for executive employees. Total expenses recognised related to pension in 2023 amounted to NOK 24.8 million (NOK 21.8 million).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__51": {
"value": "1.3 New and amended standards and interpretationsBelow are comments on the standards relevant for the Zalaris Group. Standards issued and effective The following standards effective as of 1st January 2023 (or before) have been considered for the presentation of the accounts where applicable. \u2022 Disclosure of Accounting Policies\u2013 Amendments to IAS 1 and IFRS PracticeStatement 2 \u2022 Definition of Accounting Estimates\u2013 Amendments to IAS 8The following standards effective as of 1st January 2023 (or before) does not have any material implication for the Group, and hence had no effect on the figures presented as at 31 December 2023. \u2022 IFRS 17 Insurance Contracts\u2022 Deferred Tax related to Assets andLiabilities arising from a Single Transaction\u2013 Amendments to IAS 12\u2022 OECD Pillar Two RulesStandards issued but not yet effective Standards, amendments, and interpretations to existing standards that are not yet effective and for which early adoption has not been applied by the Group, are listed below. The Group will adopt these new and amended standards and interpretations, if applicable, when they become effective.\u2022 Classification of Liabilities as Currentor Non-current \u2013 Amendments to IAS 1Non-current Liabilities with Covenants\u2013 Amendments to IAS 1 (2024-01)\u2022 Lease Liability in a Sale and Leaseback\u2013 Amendments to IFRS 16 (2024-01)\u2022 Supplier finance arrangements\u2013 Amendments to IAS 7 and IFRS 7(2024-01)\u2022 Sale or contribution of assets between aninvestor and its associate or joint venture\u2013 Amendments to IFRS 10 and IAS 28(N/A \u2013 postponed since 2015)The group is evaluating the Amendment to IAS 1 and IFRS Practice Statement 2 and how and if this will have have significant effect. The other amendments are expected to not have significant effect on the financial statements when implemented / effective.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__50": {
"value": "1.3 New and amended standards and interpretationsBelow are comments on the standards relevant for the Zalaris Group. Standards issued and effective The following standards effective as of 1st January 2023 (or before) have been considered for the presentation of the accounts where applicable. \u2022 Disclosure of Accounting Policies\u2013 Amendments to IAS 1 and IFRS PracticeStatement 2 \u2022 Definition of Accounting Estimates\u2013 Amendments to IAS 8The following standards effective as of 1st January 2023 (or before) does not have any material implication for the Group, and hence had no effect on the figures presented as at 31 December 2023. \u2022 IFRS 17 Insurance Contracts\u2022 Deferred Tax related to Assets andLiabilities arising from a Single Transaction\u2013 Amendments to IAS 12\u2022 OECD Pillar Two RulesStandards issued but not yet effective Standards, amendments, and interpretations to existing standards that are not yet effective and for which early adoption has not been applied by the Group, are listed below. The Group will adopt these new and amended standards and interpretations, if applicable, when they become effective.\u2022 Classification of Liabilities as Currentor Non-current \u2013 Amendments to IAS 1Non-current Liabilities with Covenants\u2013 Amendments to IAS 1 (2024-01)\u2022 Lease Liability in a Sale and Leaseback\u2013 Amendments to IFRS 16 (2024-01)\u2022 Supplier finance arrangements\u2013 Amendments to IAS 7 and IFRS 7(2024-01)\u2022 Sale or contribution of assets between aninvestor and its associate or joint venture\u2013 Amendments to IFRS 10 and IAS 28(N/A \u2013 postponed since 2015)The group is evaluating the Amendment to IAS 1 and IFRS Practice Statement 2 and how and if this will have have significant effect. The other amendments are expected to not have significant effect on the financial statements when implemented / effective.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFirstTimeAdoptionExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__52": {
"value": "1.4 Key sources of estimation uncertainty and critical accounting judgmentsThe preparation of the financial statements in accordance with IFRS requires management to make judgments, use estimates and assumptions that affect the reported amounts of assets and liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and various other factors that are considered to be reasonable under the circumstances. The estimates and underlying assumptions are reviewed on an ongoing basis. The management does not assess that there are any specific areas for which there has been much estimation uncertainty. Critical accounting judgements Customer projects Revenues from outsourcing agreements are recognised over the term of the contract as the services are rendered. The related costs are recognised as they are incurred. However, a portion of costs incurred in the initial phase of outsourcing contracts may be deferred when they are specific to a given contract, relate to future activity on the contract, will generate future economic benefits and are recoverable. These costs are capitalised as \u201ccustomer projects assets\u201d and any prepaid revenues by the client are presented separately as \u201ccustomer projects liabilities\u201d in the statement of financial position. When calculating cost, the hourly rates applied are based on estimates. The deferred costs are expensed evenly over the period the outsourcing services are provided and included in the line item \u201cAmortisation implementation cost customer projects\u201d. Prepayments from customers related to performance obligations that are satisfied over time are recognised as revenue over the period of which the performance obligation is satisfied.The principle requires management to ensure routines for correct and complete allocation of cost and prepaid revenues to the individual customer project and updated and accurate rates to be applied in the cost estimation. Capitalised customer projects are tested at least annually for impairment. Capitalization of intangible assets Development costs of software have been capitalised as intangible assets to the extent it is assessed that future benefits can be substantiated. Judgment must be applied in determining which amount of expenses can be capitalised. Impairment of non-financial assets Impairment exists when the carrying value of an asset or cash generating unit exceeds its recoverable amount, which is the higher of its fair value less costs of disposal and its value in use. The value in use calculation is based on a DCF model. The cash flows are derived from the budget for the next five years and do not include restructuring activities that the Group is not yet committed to or significant future investments that will enhance the performance of the assets of the CGU being tested. The recoverable amount is sensitive to the discount rate used for the DCF model as well as the expected future cash-inflows and the growth rate used for extrapolation purposes. These estimates are most relevant to goodwill or customer contracts recognised by the Group on acquisition. The key assumptions used to determine the recoverable amount for the different CGUs, including a sensitivity analysis, are disclosed, and further explained in Note 9. If there are any indications of impairment, the Group will test if carrying amounts exceed its recoverable amount (higher of fair value less cost to sell and its value in use). Determining recoverable amount requires that the management makes several assumptions related to future cash flows from these assets which may involve high degree of uncertainty. As of 31 December, no indication of impairment was identified.Deferred tax asset Deferred tax assets are recognised in the different entities where it is expected to be utilised within the jurisdiction in question, and according to expected future profits in the same jurisdiction. Share-based payments Estimating fair value for share-based payment transactions requires determination of the most appropriate valuation model, which depends on the terms and conditions of the grant. This estimate also requires determination of the most appropriate inputs to the valuation model including the expected life of the share option and RSUs or appreciation right, volatility and dividend yield and making assumptions about them. The fair value of the RSUs is the weighted average share price at the grant date. The assumptions and models used for estimating fair value for share-based payment transactions are disclosed in Note 22.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__54": {
"value": "Note 2 \u2013 Segment information The Corporate Management Team is the Chief Operating Decision Maker (CODM) and monitors the operating results of its business units separately for the purpose of making decisions about resource allocation and performance assessment. Segment performance is evaluated based on profit or loss and is measured consistently with profit or loss in the consolidated financial statements. The Group is organised into business units based on its main products and services and has two reportable segments, as follows: The Managed Services segment, which includes a full range of payroll and HR outsourcing services, such as payroll processing, time and attendance, travel expenses as well as related cloud system solutions and services. This includes additional cloud-based HR functionality to existing outsourcing customers such as talent management, digital personnel archive, HR analytics, mobile solutions, etc. These services are predominantly of a recurring nature and are generally based on long-term contracts (3 - 7 years). The Professional Services segment, which includes the implementation of SAP HCM & Payroll and SuccessFactors, based on Zalaris templates, or implementation of customer-specific functionalities. This segment unit also assists customers with cost-effective maintenance and support of customers\u2019 own on-premises SAP solutions (\u201cAMO\u201d). The AMO services are generally of a recurring nature, and much of the services are based on long-term customer relationships. For internal reporting and management purposes the financial information is organised by the two business segments by geography. During 2022, Zalaris established a new geographical region, encompassing the Asia-Pacific (APAC), headquartered in Australia. The new region offers products and services from both Professional Services and Managed Services. The region, which is a greenfield investment, is not classified as a separate business segment, but is reported separately until it has reached a sustainable business level, for information purposes. Items that are not allocated to business segments are mainly intercompany sales, interest-bearing loans and other associated expenses and assets related to administration of the Group. The Group\u2019s executive management is the chief decision maker in the Group. The investing activities comprise the total cost in the period for the acquisition of assets that have an expected useful life of more than one year.2023Managed Professional Gr.Ovhd & (NOK 1000)ServicesServices APACUnallocated TotalRevenue, external 819 575 291 170 20 465 - 1 131 210 Operating expenses (658 506) (252 430) (26 857) (30 809) (968 602)EBITDA 161 069 38 740 (6 392) (30 809) 162 608 Depreciation and amortisation (51 511) (8 426) (974) (31 193) (92 104)EBIT 109 558 30 314 (7 366) (62 002) 70 504 Net financial income/(expenses) (74 225) (74 225)Income tax 9 173 9 173 Profit for the period 109 558 30 314 (7 366) (127 054) 5 452 Cash flow from investing activities (33 868)2022Managed Professional Gr.Ovhd & (NOK 1000)ServicesServices APACUnallocated TotalRevenue, external 644 801 243 138 4 803 - 892 742 Operating expenses (536 580) (213 865) (10 438) (25 675) (786 559)EBITDA 108 221 29 273 (5 635) (25 675) 106 183 Depreciation and amortisation (43 994) (9 281) (63) (29 151) (82 489)EBIT 64 227 19 992 (5 698) (54 826) 23 695 Net financial income/(expenses) (40 102) (40 102)Income tax (6 295) (6 295)Profit for the period 64 227 19 992 (5 698) (101 223) (22 702)Cash flow from investing activities (39 163)Geographic information The Group\u2019s operations are carried out in several countries, and information regarding revenue based on geography is provided below. Information is based on location of the entity generating the revenue, which, to a large extent, corresponds to the geographical location of the customers.2023 2022MS PS NOK 1000 as % of total MS PS NOK 1000 as % of totalNorway 227 252 1 066 228 318 20% 198 785 1 067 199 852 22%Northern Europe, 326 416 1 741 328 157 29% 263 341 3 150 266 491 30%excluding NorwayCentral Europe 231 544 235 745 467 289 41% 160 714 213 968 374 682 42%UK & Ireland 34 505 52 478 86 983 8% 21 952 24 962 46 914 5%APAC 8 406 12 059 20 465 2% - 4 803 4 803 1%Total 828 123 303 089 1 131 212 100% 644 792 247 950 892 742 100%Information about major customers2023 2022as % of total NOK 1000 as % of total NOK 1000 Largest customer 8% 93 216 10% 89 591 5 largest customers 21% 237 015 22% 197 36210 largest customers 32% 362 787 34% 302 99420 largest customers 50% 560 918 49% 441 600The Group has no single customer, which accounts for more than 10% of the total revenue (ref. largest customer in the table above).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__56": {
"value": "Note 3 \u2013 Revenue from contracts with customersDisaggregated revenue information The Group\u2019s revenue from contracts with customers has been disaggregated and presented in note 2. Contract balances(NOK 1000) Note 2023 2022Trade receivables 12 262 690 191 715 Customer project assets 197 106 135 359 Customer project liabilities (182 588) (103 744)Prepayments from customers 18 (15 993) (18 711)Trade receivables are non-interest bearing and are on general terms from 14 to 90 days credit. In 2023 NOK 368 thousand (NOK 125 thousand) was recognised as provision for expected credit losses on trade receivables.Customer project assets are costs incurred on specific customers contracts, which will be used in satisfying performance obligations in the future, and that are recoverable. These are generally cost incurred in the implementation phase of customer contract for the delivery of BPO HCM services and is a prerequisite for being able to deliver these services. They are incurred from own employees, external consultants, and external suppliers. These costs are deferred and amortised evenly over the period the outsourcing services are provided. Customer project liabilities are generally payments from customers specific to a given contract, to cover part of the costs for the implementation of the outsourcing contract. The customer payments are recognised as revenue evenly as the Group fulfils the related performance obligations over the contract period. Prepayments from customers comprise a combination of short- and long-term advances from customers. The short-term advances are typically deferred revenues related to smaller projects or change orders related to the system solution. The long-term liabilities relate to initial advances paid upon signing the contract. These advances are contracted to be utilised by the customer on either transformation projects, change orders, or other projects. These advances are recognised as revenue when the work is performed on agreed projects If the contract expires, or is Movements in customer project assets through the period:(NOK 1000) 2023 2022Opening balance 1 January 135 359 94 799 Cost capitalized 89 272 67 771 Amortisation (33 765) (31 638)Currency 6 240 4 427 Customer projects assets 197 106 135 359Movements in customer project liabilities through the period:(NOK 1000) 2023 2022Opening balance 1 January (103 745) (66 452)Revenue deferred (104 139) (62 134)Revenue recognised 29 408 20 807 Currency (4 113) 4 035 Customer project liabilities (182 589) (103 744)terminated, any unused amount becomes the property of Zalaris, and is recognised as revenue by the Group. Performance obligations Information related to the Group\u00b4s performance obligations and related revenue recognition is summarised below: Professional services (Consulting) Consulting services consist of services delivered and defined by project plans with defined milestones and completion specifications (one performance obligation). The performance obligation is satisfied over time because the customer simultaneously receives and consumes the benefits provided by the Group. The Group recognises revenue based on the labour hours incurred relative to the total expected labour hours to complete the installation. Where contracts have clauses of support hours utilised by the customer the revenue is recognised when support has been delivered. In contracts where some unused hours may be transferred to later periods the performance obligation is not deemed fulfilled, and revenue is only recognised when the hours later are utilised or on the last possible time of transfer of un-utilised hours to future periods. Managed Services (Outsourcing and Cloud) HR Outsourcing normally consists of services delivered on a regular basis. Typically, the deliverables for these contracts are payroll services where different variable elements are delivered. These may be salary calculation, payslip delivery, accounting reports, official statistics reporting, travel expense claims reimbursed, sick leave registration and reporting etc. All the deliverables are highly interrelated and therefore not capable to be distinct, i.e. one performance obligation. The performance obligation is satisfied over time, because the customer simultaneously receives and consumes the benefits provided by the Group. The Group recognises revenue based on the labour hours incurred. Cloud services delivered by the Group comprise of several deliverables (hosting, licenses etc.), all the deliverables are highly interdependent and are therefore deemed to be one performance obligation. The revenue from the cloud services is recognised over time, since the customer simultaneously receives and consumes the benefits provided by the Group. Transaction price The transaction price is determined either by fixed agreed price per period for licenses and hosting services while for outsourcing and consulting the actual consumption, being manhours spent or customer employee transactions initiated, on agreed price per unit. The variable element of the contracts is typically not limited on customer-initiated transactions while transition and change projects can be limited. The transaction price is distributed over the time the services has been rendered. All material contracts with the customers are for periods of one year or less or are billed based on time incurred or products or services delivered. As permitted under IFRS 15, the transaction price allocated to these unsatisfied contracts is not disclosed.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__55": {
"value": "Note 3 \u2013 Revenue from contracts with customersDisaggregated revenue information The Group\u2019s revenue from contracts with customers has been disaggregated and presented in note 2. Contract balances(NOK 1000) Note 2023 2022Trade receivables 12 262 690 191 715 Customer project assets 197 106 135 359 Customer project liabilities (182 588) (103 744)Prepayments from customers 18 (15 993) (18 711)Trade receivables are non-interest bearing and are on general terms from 14 to 90 days credit. In 2023 NOK 368 thousand (NOK 125 thousand) was recognised as provision for expected credit losses on trade receivables.Customer project assets are costs incurred on specific customers contracts, which will be used in satisfying performance obligations in the future, and that are recoverable. These are generally cost incurred in the implementation phase of customer contract for the delivery of BPO HCM services and is a prerequisite for being able to deliver these services. They are incurred from own employees, external consultants, and external suppliers. These costs are deferred and amortised evenly over the period the outsourcing services are provided. Customer project liabilities are generally payments from customers specific to a given contract, to cover part of the costs for the implementation of the outsourcing contract. The customer payments are recognised as revenue evenly as the Group fulfils the related performance obligations over the contract period. Prepayments from customers comprise a combination of short- and long-term advances from customers. The short-term advances are typically deferred revenues related to smaller projects or change orders related to the system solution. The long-term liabilities relate to initial advances paid upon signing the contract. These advances are contracted to be utilised by the customer on either transformation projects, change orders, or other projects. These advances are recognised as revenue when the work is performed on agreed projects If the contract expires, or is Movements in customer project assets through the period:(NOK 1000) 2023 2022Opening balance 1 January 135 359 94 799 Cost capitalized 89 272 67 771 Amortisation (33 765) (31 638)Currency 6 240 4 427 Customer projects assets 197 106 135 359Movements in customer project liabilities through the period:(NOK 1000) 2023 2022Opening balance 1 January (103 745) (66 452)Revenue deferred (104 139) (62 134)Revenue recognised 29 408 20 807 Currency (4 113) 4 035 Customer project liabilities (182 589) (103 744)terminated, any unused amount becomes the property of Zalaris, and is recognised as revenue by the Group. Performance obligations Information related to the Group\u00b4s performance obligations and related revenue recognition is summarised below: Professional services (Consulting) Consulting services consist of services delivered and defined by project plans with defined milestones and completion specifications (one performance obligation). The performance obligation is satisfied over time because the customer simultaneously receives and consumes the benefits provided by the Group. The Group recognises revenue based on the labour hours incurred relative to the total expected labour hours to complete the installation. Where contracts have clauses of support hours utilised by the customer the revenue is recognised when support has been delivered. In contracts where some unused hours may be transferred to later periods the performance obligation is not deemed fulfilled, and revenue is only recognised when the hours later are utilised or on the last possible time of transfer of un-utilised hours to future periods. Managed Services (Outsourcing and Cloud) HR Outsourcing normally consists of services delivered on a regular basis. Typically, the deliverables for these contracts are payroll services where different variable elements are delivered. These may be salary calculation, payslip delivery, accounting reports, official statistics reporting, travel expense claims reimbursed, sick leave registration and reporting etc. All the deliverables are highly interrelated and therefore not capable to be distinct, i.e. one performance obligation. The performance obligation is satisfied over time, because the customer simultaneously receives and consumes the benefits provided by the Group. The Group recognises revenue based on the labour hours incurred. Cloud services delivered by the Group comprise of several deliverables (hosting, licenses etc.), all the deliverables are highly interdependent and are therefore deemed to be one performance obligation. The revenue from the cloud services is recognised over time, since the customer simultaneously receives and consumes the benefits provided by the Group. Transaction price The transaction price is determined either by fixed agreed price per period for licenses and hosting services while for outsourcing and consulting the actual consumption, being manhours spent or customer employee transactions initiated, on agreed price per unit. The variable element of the contracts is typically not limited on customer-initiated transactions while transition and change projects can be limited. The transaction price is distributed over the time the services has been rendered. All material contracts with the customers are for periods of one year or less or are billed based on time incurred or products or services delivered. As permitted under IFRS 15, the transaction price allocated to these unsatisfied contracts is not disclosed.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__58": {
"value": "Note 4 \u2013 Personnel expenses(NOK 1000) 2023 2022Salary 508 795 416 264 Bonus 23 359 18 719 Social security tax 79 329 61 387 Pension costs (see note 17) 24 782 21 841 Share based payments (see note 22) 11 589 8 627 Other personnel expenses 18 008 14 992 Capitalised to internal development projects (6 847) (14 540)Capitalised to customer project assets (74 691) (43 466)Total personnel expenses 584 324 483 824 2023 2022Average number of employees 1 094 959 Average number of FTEs 1 007 884 See note 20 for transactions with related parties.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__57-1": {
"value": "Note 4 \u2013 Personnel expenses(NOK 1000) 2023 2022Salary 508 795 416 264 Bonus 23 359 18 719 Social security tax 79 329 61 387 Pension costs (see note 17) 24 782 21 841 Share based payments (see note 22) 11 589 8 627 Other personnel expenses 18 008 14 992 Capitalised to internal development projects (6 847) (14 540)Capitalised to customer project assets (74 691) (43 466)Total personnel expenses 584 324 483 824 2023 2022Average number of employees 1 094 959 Average number of FTEs 1 007 884 See note 20 for transactions with related parties.Note 5 \u2013 Other operating expenses (NOK 1000) 2023 2022External consultants for customer projects 131 070 97 214 External services 50 410 32 692 IT and telecom 48 253 41 706 Office premises (3 426) 14 762 Travel and accomodation 20 486 15 096 Freight, postage etc. 19 201 11 532 Marketing 8 488 7 382 Audit & Accounting 5 764 4 691 Other expenses 4 506 (2 537) Total other operating expenses 284 752 222 538 Auditors fee(NOK 1000) 2023 2022Auditor fee 3 814 3 231 Fee for tax services 1 130 668 Other fees 555 350 Total 5 499 4 249",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__64": {
"value": "Note 5 \u2013 Other operating expenses (NOK 1000) 2023 2022External consultants for customer projects 131 070 97 214 External services 50 410 32 692 IT and telecom 48 253 41 706 Office premises (3 426) 14 762 Travel and accomodation 20 486 15 096 Freight, postage etc. 19 201 11 532 Marketing 8 488 7 382 Audit & Accounting 5 764 4 691 Other expenses 4 506 (2 537) Total other operating expenses 284 752 222 538 Auditors fee(NOK 1000) 2023 2022Auditor fee 3 814 3 231 Fee for tax services 1 130 668 Other fees 555 350 Total 5 499 4 249",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__63": {
"value": "Note 5 \u2013 Other operating expenses (NOK 1000) 2023 2022External consultants for customer projects 131 070 97 214 External services 50 410 32 692 IT and telecom 48 253 41 706 Office premises (3 426) 14 762 Travel and accomodation 20 486 15 096 Freight, postage etc. 19 201 11 532 Marketing 8 488 7 382 Audit & Accounting 5 764 4 691 Other expenses 4 506 (2 537) Total other operating expenses 284 752 222 538 Auditors fee(NOK 1000) 2023 2022Auditor fee 3 814 3 231 Fee for tax services 1 130 668 Other fees 555 350 Total 5 499 4 249",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__62": {
"value": "Note 5 \u2013 Other operating expenses (NOK 1000) 2023 2022External consultants for customer projects 131 070 97 214 External services 50 410 32 692 IT and telecom 48 253 41 706 Office premises (3 426) 14 762 Travel and accomodation 20 486 15 096 Freight, postage etc. 19 201 11 532 Marketing 8 488 7 382 Audit & Accounting 5 764 4 691 Other expenses 4 506 (2 537) Total other operating expenses 284 752 222 538 Auditors fee(NOK 1000) 2023 2022Auditor fee 3 814 3 231 Fee for tax services 1 130 668 Other fees 555 350 Total 5 499 4 249",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__61": {
"value": "Note 5 \u2013 Other operating expenses (NOK 1000) 2023 2022External consultants for customer projects 131 070 97 214 External services 50 410 32 692 IT and telecom 48 253 41 706 Office premises (3 426) 14 762 Travel and accomodation 20 486 15 096 Freight, postage etc. 19 201 11 532 Marketing 8 488 7 382 Audit & Accounting 5 764 4 691 Other expenses 4 506 (2 537) Total other operating expenses 284 752 222 538 Auditors fee(NOK 1000) 2023 2022Auditor fee 3 814 3 231 Fee for tax services 1 130 668 Other fees 555 350 Total 5 499 4 249",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__67": {
"value": "Note 6 \u2013 Finance income and finance expenses (NOK 1000) 2023 2022Interest income on bank accounts and receivables 2 448 304 Currency gain 5 963 6 028 Other financial income 147 1 232 Finance income 8 557 7 564 Interest expense on financial liabilities measured at amor- 38 317 18 522 tised costCurrency loss 36 690 21 079 Interest expense on leasing 2 677 2 237 Other financial expenses 5 097 5 829 Finance expenses 82 781 47 667 Net financial items (74 224) (40 103)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__66": {
"value": "Note 6 \u2013 Finance income and finance expenses (NOK 1000) 2023 2022Interest income on bank accounts and receivables 2 448 304 Currency gain 5 963 6 028 Other financial income 147 1 232 Finance income 8 557 7 564 Interest expense on financial liabilities measured at amor- 38 317 18 522 tised costCurrency loss 36 690 21 079 Interest expense on leasing 2 677 2 237 Other financial expenses 5 097 5 829 Finance expenses 82 781 47 667 Net financial items (74 224) (40 103)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__65": {
"value": "Note 6 \u2013 Finance income and finance expenses (NOK 1000) 2023 2022Interest income on bank accounts and receivables 2 448 304 Currency gain 5 963 6 028 Other financial income 147 1 232 Finance income 8 557 7 564 Interest expense on financial liabilities measured at amor- 38 317 18 522 tised costCurrency loss 36 690 21 079 Interest expense on leasing 2 677 2 237 Other financial expenses 5 097 5 829 Finance expenses 82 781 47 667 Net financial items (74 224) (40 103)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__69": {
"value": "Note 7 \u2013 Income Taxes Income tax expense:(NOK 1000) 2023 2022Tax paid / payable (11 136) (12 991)Changes in deferred taxes 20 309 6 696 Tax expense 9 173 (6 295)Effective tax rate:(NOK 1000) 2023 2022Ordinary profit before tax (3 722) (16 407)Tax at Zalaris ASA's statutory tax rate of 22 % 819 3 610 Effect of different tax rates and impact of changes in rates and legislation 278 280 Non tax deductible costs and other permanent differences (66) 73 Losses not recognised as deferred tax assets 9 738 (9 773)Adjustments in respect of prior years and other adjustments (1 595) (485)Tax expense 9 174 (6 295)Effective tax rate 246.5 % 38.4 %Tax payable in balance sheet:(NOK 1000) 2023 2022Calculated tax payable 4 537 3 270 Total income tax payable 4 537 3 270 Specification of tax effects of temporary differences:(NOK 1000) 2023 2022Property, plant, equipment and immaterial assets 119 429 66 678 Other differences (5 942) (3 393)Tax losses carry forward (199 087) (114 189)Total temporary differences (85 600) (50 904)Deferred tax:(NOK 1000) 2023 2022Total deferred tax assets 52 065 29 837 Total deferred tax liability 27 418 23 899 Net recognised deferred tax/(liability) 22 % 24 647 5 938 The Group offsets tax assets and liabilities, if and only if it has a legally enforceable right to set off current tax assets and current tax liabilities. In 2022 the group had an uncapitalised tax asset in the holding company of NOK 9,8 million. This has been capitalised in 2023.The Group has tax losses, which have arisen in Norway, of NOK 166.8 million as of 31 December 2023 that has no expiration date (NOK 144.4 million).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__68": {
"value": "Note 7 \u2013 Income Taxes Income tax expense:(NOK 1000) 2023 2022Tax paid / payable (11 136) (12 991)Changes in deferred taxes 20 309 6 696 Tax expense 9 173 (6 295)Effective tax rate:(NOK 1000) 2023 2022Ordinary profit before tax (3 722) (16 407)Tax at Zalaris ASA's statutory tax rate of 22 % 819 3 610 Effect of different tax rates and impact of changes in rates and legislation 278 280 Non tax deductible costs and other permanent differences (66) 73 Losses not recognised as deferred tax assets 9 738 (9 773)Adjustments in respect of prior years and other adjustments (1 595) (485)Tax expense 9 174 (6 295)Effective tax rate 246.5 % 38.4 %Tax payable in balance sheet:(NOK 1000) 2023 2022Calculated tax payable 4 537 3 270 Total income tax payable 4 537 3 270 Specification of tax effects of temporary differences:(NOK 1000) 2023 2022Property, plant, equipment and immaterial assets 119 429 66 678 Other differences (5 942) (3 393)Tax losses carry forward (199 087) (114 189)Total temporary differences (85 600) (50 904)Deferred tax:(NOK 1000) 2023 2022Total deferred tax assets 52 065 29 837 Total deferred tax liability 27 418 23 899 Net recognised deferred tax/(liability) 22 % 24 647 5 938 The Group offsets tax assets and liabilities, if and only if it has a legally enforceable right to set off current tax assets and current tax liabilities. In 2022 the group had an uncapitalised tax asset in the holding company of NOK 9,8 million. This has been capitalised in 2023.The Group has tax losses, which have arisen in Norway, of NOK 166.8 million as of 31 December 2023 that has no expiration date (NOK 144.4 million).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__70": {
"value": "Note 8 \u2013 Earnings per shareThe calculation of basic earnings per share is based on the net income attributable to the shareholders of the parent company and a weighted average number of shares outstanding during the years ending 31 December 2023 and 31 December 2022 respectively. Shares issued during the periods are included in the calculations of weighted average number of shares from the date the shares issue was approved by the general meeting. Diluted equity instruments outstanding are related to employee share-based purchase programs. (NOK 1000) 2023 2022Net profit/(loss) attributable to ordinary equity holders of the (2 963) (38 720)parentWeighted average number of shares 21 642 297 21 594 586 Weighted average diluted number of shares* 24 413 813 21 594 586 Basic earnings per share (NOK) (0.14) (1.79)Diluted earnings per share (0.14) (1.79)* 2 126 541 employee share options have not been included in average diluted number of shares as the company presented a loss for the year 2022",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__76": {
"value": "Note 9 \u2013 Intangible assets Internally developed Internally developed soft- Customer Relationships (NOK 1000) Licenses and software software ware under construction & Contracts Goodwill Total Acquisition costAt 1st January 2022 34 695 88 454 8 593 120 862 187 843 440 447 Additions through acquistions 6 795 - - - 2 045 8 840 Additions of the year 42 6 385 15 734 - - 22 161 Disposals of the year (227) (3 594) - - - (3 821)Miscellaneous and reclassifications 1 608 5 995 (2 549) - - 2 858Reclassifications held for sale (6 795) - - - (2 045) (8 841) Currency effects 1 319 661 (936) 5 094 7 991 16 324 At 31 December 2022 37 437 97 901 20 842 125 956 195 834 477 970 Additions of the year 353 6 247 22 942 - - 29 542 Disposals of the year (5 395) (5 615) - - - (11 010)Reclassifications and reclassification held for sale - 13 568 (13 568) - - -Currency effects 1 699 887 192 8 773 13 609 25 160 At 31 December 2023 34 094 112 988 30 408 134 729 209 443 521 662 Internally developed Internally developed soft-Customer Relationships (NOK 1000) Licenses and software software ware under construction & Contracts Goodwill Total AmortisationAt 1st January 2022 32 842 51 966 - 47 656 - 132 464 Disposals of amortisation and currency effects (227) (3 594) - - - (3 821)This year's ordinary amortisation 1 032 15 551 - 11 826 - 28 409 Miscellaneous 1 608 - - - - 1 608 Currency effects 1 242 366 - 2 726 - 4 334 At 31 December 2022 36 497 64 289 - 62 208 - 162 994 Disposals of amortisation (5 395) (1 799) - - - (7 194)This year's ordinary amortisation 708 16 669 - 13 691 - 31 068 Currency effects 1 637 1 448 - 4 137 - 7 222 At 31 December 2023 33 447 80 607 - 80 036 - 194 090 Net book valueAt 31 December 2022 940 33 612 20 842 63 747 195 834 314 976 At 31 December 2023 647 32 381 30 408 54 693 209 443 327 572 Useful life 3-10 years 5 years N/A 10 years IndefiniteDepreciation method linear linear linearThe goodwill and customer relationships & contracts in the table above relate to the acquisitions of sumarum AG (sumarum) and Roc Global Solution Ltd. (ROC) in 2017 and ba.se services and consulting GmbH (ba.se) in 2021. NOK 135.2 million of the goodwill relates to Managed Services and NOK 74,3 million relates to Professional Services. The calculated recoverable amount of goodwill has been calculated based on the corresponding CGU in each of its segments Managed Services and Professional Services. The recoverable amount is based on a value-in-use calculation, using cash flow projections for the next 5 years. The cash \ufb02ow projections are based on segment estimates for the period 2024 to 2028, with the first year being based on board approved budgets, and the remaining years based on the business plan. Only expected organic growth has been included in the revenue projections. A terminal value is included in the calculations. Estimates and pertaining assumptions are made to the best of the management\u2019s knowledge of historical and current events, experience and other factors that are deemed reasonable in the circumstances. The revenue growth and EBITDA margins assumptions are partly based on known new customer contracts, that will have a revenue effect in later years, the size of the pipeline of potential new customers and projects, and general developments in the cost base. Capital investments required and the development in working capital, which are part of the cash flow projections, are largely based on historical figures.The value-in-use calculation is most sensitive to the following assumptions: \u2022 Revenue: (5 % organic growth)\u2022 EBITDA / EBITDA margin (19.7%)\u2022 Discount rateDiscount rates represent the current market assessment of the risks, taking into consideration the time value of money and individual risks of the underlying assets that have not been incorporated in the cash \ufb02ow estimates. The discount rate calculation is based on the specific circumstances of the Group and its operating segments and is derived from its weighted average cost of capital (WACC). The WACC considers both debt and equity. The cost of equity is derived from the expected return on investment by the Group\u2019s investors. The cost of debt is based on the interest-bearing borrowings the Group is obliged to service. The beta factor is evaluated annually based on publicly available market data and is the same for all segments.A conservative growth assumption of 1.5% (1.5%) is applied for the terminal value, which is slightly below the in\ufb02ation targets for the markets in which the Group operates.A headroom sensitivity analysis has been carried out, which indicates sensitivity to changes in WACC and operating profit. The range is +/-20% in EBITDA and +/-2% in WACC. 2023Managed Services Headroom sensitivity analysis in NOK millionWeighted average cost of capital8.1% 9.1% 10.1% 11.1% 12.1%-20.0% 812 630 490 379 290-10.0% 1 099 878 710 576 468Percentage change in EBITDA0.0% 1 385 1 127 929 773 64610.0% 1 672 1 376 1 149 969 82420.0% 1 958 1 625 1 369 1 166 1 002Professional Services Headroom sensitivity analysis in NOK millionWeighted average cost of capital7.4% 8.4% 9.4% 10.4% 11.4%-20.0% 332 260 206 165 132-10.0% 417 332 270 221 182Percentage change in EBITDA0.0% 501 405 333 277 23210.0% 586 477 396 333 28320.0% 671 549 459 389 3332022Managed Services Headroom sensitivity analysis in NOK million Weighted average cost of capital8,7% 9,7% 10,7% 11,7% 12,7%-20,0% 183 103 40 -11 -52-10,0% 356 255 175 111 59Percentage change in EBITDA0,0% 529 406 310 233 17010,0% 702 558 445 355 28020,0% 875 710 580 476 391Professional Services Headroom sensitivity analysis in NOK millionWeighted average cost of capital7,2% 8,2% 9,2% 10,2% 11,2%-20,0% 291 224 175 137 107-10,0% 370 291 233 189 153Percentage change in EBITDA0,0% 449 359 292 241 20010,0% 529 427 351 293 24620,0% 608 494 410 345 293",
"dimensions": {
"concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__75": {
"value": "Note 9 \u2013 Intangible assets Internally developed Internally developed soft- Customer Relationships (NOK 1000) Licenses and software software ware under construction & Contracts Goodwill Total Acquisition costAt 1st January 2022 34 695 88 454 8 593 120 862 187 843 440 447 Additions through acquistions 6 795 - - - 2 045 8 840 Additions of the year 42 6 385 15 734 - - 22 161 Disposals of the year (227) (3 594) - - - (3 821)Miscellaneous and reclassifications 1 608 5 995 (2 549) - - 2 858Reclassifications held for sale (6 795) - - - (2 045) (8 841) Currency effects 1 319 661 (936) 5 094 7 991 16 324 At 31 December 2022 37 437 97 901 20 842 125 956 195 834 477 970 Additions of the year 353 6 247 22 942 - - 29 542 Disposals of the year (5 395) (5 615) - - - (11 010)Reclassifications and reclassification held for sale - 13 568 (13 568) - - -Currency effects 1 699 887 192 8 773 13 609 25 160 At 31 December 2023 34 094 112 988 30 408 134 729 209 443 521 662 Internally developed Internally developed soft-Customer Relationships (NOK 1000) Licenses and software software ware under construction & Contracts Goodwill Total AmortisationAt 1st January 2022 32 842 51 966 - 47 656 - 132 464 Disposals of amortisation and currency effects (227) (3 594) - - - (3 821)This year's ordinary amortisation 1 032 15 551 - 11 826 - 28 409 Miscellaneous 1 608 - - - - 1 608 Currency effects 1 242 366 - 2 726 - 4 334 At 31 December 2022 36 497 64 289 - 62 208 - 162 994 Disposals of amortisation (5 395) (1 799) - - - (7 194)This year's ordinary amortisation 708 16 669 - 13 691 - 31 068 Currency effects 1 637 1 448 - 4 137 - 7 222 At 31 December 2023 33 447 80 607 - 80 036 - 194 090 Net book valueAt 31 December 2022 940 33 612 20 842 63 747 195 834 314 976 At 31 December 2023 647 32 381 30 408 54 693 209 443 327 572 Useful life 3-10 years 5 years N/A 10 years IndefiniteDepreciation method linear linear linearThe goodwill and customer relationships & contracts in the table above relate to the acquisitions of sumarum AG (sumarum) and Roc Global Solution Ltd. (ROC) in 2017 and ba.se services and consulting GmbH (ba.se) in 2021. NOK 135.2 million of the goodwill relates to Managed Services and NOK 74,3 million relates to Professional Services. The calculated recoverable amount of goodwill has been calculated based on the corresponding CGU in each of its segments Managed Services and Professional Services. The recoverable amount is based on a value-in-use calculation, using cash flow projections for the next 5 years. The cash \ufb02ow projections are based on segment estimates for the period 2024 to 2028, with the first year being based on board approved budgets, and the remaining years based on the business plan. Only expected organic growth has been included in the revenue projections. A terminal value is included in the calculations. Estimates and pertaining assumptions are made to the best of the management\u2019s knowledge of historical and current events, experience and other factors that are deemed reasonable in the circumstances. The revenue growth and EBITDA margins assumptions are partly based on known new customer contracts, that will have a revenue effect in later years, the size of the pipeline of potential new customers and projects, and general developments in the cost base. Capital investments required and the development in working capital, which are part of the cash flow projections, are largely based on historical figures.The value-in-use calculation is most sensitive to the following assumptions: \u2022 Revenue: (5 % organic growth)\u2022 EBITDA / EBITDA margin (19.7%)\u2022 Discount rateDiscount rates represent the current market assessment of the risks, taking into consideration the time value of money and individual risks of the underlying assets that have not been incorporated in the cash \ufb02ow estimates. The discount rate calculation is based on the specific circumstances of the Group and its operating segments and is derived from its weighted average cost of capital (WACC). The WACC considers both debt and equity. The cost of equity is derived from the expected return on investment by the Group\u2019s investors. The cost of debt is based on the interest-bearing borrowings the Group is obliged to service. The beta factor is evaluated annually based on publicly available market data and is the same for all segments.A conservative growth assumption of 1.5% (1.5%) is applied for the terminal value, which is slightly below the in\ufb02ation targets for the markets in which the Group operates.A headroom sensitivity analysis has been carried out, which indicates sensitivity to changes in WACC and operating profit. The range is +/-20% in EBITDA and +/-2% in WACC. 2023Managed Services Headroom sensitivity analysis in NOK millionWeighted average cost of capital8.1% 9.1% 10.1% 11.1% 12.1%-20.0% 812 630 490 379 290-10.0% 1 099 878 710 576 468Percentage change in EBITDA0.0% 1 385 1 127 929 773 64610.0% 1 672 1 376 1 149 969 82420.0% 1 958 1 625 1 369 1 166 1 002Professional Services Headroom sensitivity analysis in NOK millionWeighted average cost of capital7.4% 8.4% 9.4% 10.4% 11.4%-20.0% 332 260 206 165 132-10.0% 417 332 270 221 182Percentage change in EBITDA0.0% 501 405 333 277 23210.0% 586 477 396 333 28320.0% 671 549 459 389 3332022Managed Services Headroom sensitivity analysis in NOK million Weighted average cost of capital8,7% 9,7% 10,7% 11,7% 12,7%-20,0% 183 103 40 -11 -52-10,0% 356 255 175 111 59Percentage change in EBITDA0,0% 529 406 310 233 17010,0% 702 558 445 355 28020,0% 875 710 580 476 391Professional Services Headroom sensitivity analysis in NOK millionWeighted average cost of capital7,2% 8,2% 9,2% 10,2% 11,2%-20,0% 291 224 175 137 107-10,0% 370 291 233 189 153Percentage change in EBITDA0,0% 449 359 292 241 20010,0% 529 427 351 293 24620,0% 608 494 410 345 293",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__74-1": {
"value": "Note 9 \u2013 Intangible assets Internally developed Internally developed soft- Customer Relationships (NOK 1000) Licenses and software software ware under construction & Contracts Goodwill Total Acquisition costAt 1st January 2022 34 695 88 454 8 593 120 862 187 843 440 447 Additions through acquistions 6 795 - - - 2 045 8 840 Additions of the year 42 6 385 15 734 - - 22 161 Disposals of the year (227) (3 594) - - - (3 821)Miscellaneous and reclassifications 1 608 5 995 (2 549) - - 2 858Reclassifications held for sale (6 795) - - - (2 045) (8 841) Currency effects 1 319 661 (936) 5 094 7 991 16 324 At 31 December 2022 37 437 97 901 20 842 125 956 195 834 477 970 Additions of the year 353 6 247 22 942 - - 29 542 Disposals of the year (5 395) (5 615) - - - (11 010)Reclassifications and reclassification held for sale - 13 568 (13 568) - - -Currency effects 1 699 887 192 8 773 13 609 25 160 At 31 December 2023 34 094 112 988 30 408 134 729 209 443 521 662 Internally developed Internally developed soft-Customer Relationships (NOK 1000) Licenses and software software ware under construction & Contracts Goodwill Total AmortisationAt 1st January 2022 32 842 51 966 - 47 656 - 132 464 Disposals of amortisation and currency effects (227) (3 594) - - - (3 821)This year's ordinary amortisation 1 032 15 551 - 11 826 - 28 409 Miscellaneous 1 608 - - - - 1 608 Currency effects 1 242 366 - 2 726 - 4 334 At 31 December 2022 36 497 64 289 - 62 208 - 162 994 Disposals of amortisation (5 395) (1 799) - - - (7 194)This year's ordinary amortisation 708 16 669 - 13 691 - 31 068 Currency effects 1 637 1 448 - 4 137 - 7 222 At 31 December 2023 33 447 80 607 - 80 036 - 194 090 Net book valueAt 31 December 2022 940 33 612 20 842 63 747 195 834 314 976 At 31 December 2023 647 32 381 30 408 54 693 209 443 327 572 Useful life 3-10 years 5 years N/A 10 years IndefiniteDepreciation method linear linear linearThe goodwill and customer relationships & contracts in the table above relate to the acquisitions of sumarum AG (sumarum) and Roc Global Solution Ltd. (ROC) in 2017 and ba.se services and consulting GmbH (ba.se) in 2021. NOK 135.2 million of the goodwill relates to Managed Services and NOK 74,3 million relates to Professional Services. The calculated recoverable amount of goodwill has been calculated based on the corresponding CGU in each of its segments Managed Services and Professional Services. The recoverable amount is based on a value-in-use calculation, using cash flow projections for the next 5 years. The cash \ufb02ow projections are based on segment estimates for the period 2024 to 2028, with the first year being based on board approved budgets, and the remaining years based on the business plan. Only expected organic growth has been included in the revenue projections. A terminal value is included in the calculations. Estimates and pertaining assumptions are made to the best of the management\u2019s knowledge of historical and current events, experience and other factors that are deemed reasonable in the circumstances. The revenue growth and EBITDA margins assumptions are partly based on known new customer contracts, that will have a revenue effect in later years, the size of the pipeline of potential new customers and projects, and general developments in the cost base. Capital investments required and the development in working capital, which are part of the cash flow projections, are largely based on historical figures.The value-in-use calculation is most sensitive to the following assumptions: \u2022 Revenue: (5 % organic growth)\u2022 EBITDA / EBITDA margin (19.7%)\u2022 Discount rateDiscount rates represent the current market assessment of the risks, taking into consideration the time value of money and individual risks of the underlying assets that have not been incorporated in the cash \ufb02ow estimates. The discount rate calculation is based on the specific circumstances of the Group and its operating segments and is derived from its weighted average cost of capital (WACC). The WACC considers both debt and equity. The cost of equity is derived from the expected return on investment by the Group\u2019s investors. The cost of debt is based on the interest-bearing borrowings the Group is obliged to service. The beta factor is evaluated annually based on publicly available market data and is the same for all segments.A conservative growth assumption of 1.5% (1.5%) is applied for the terminal value, which is slightly below the in\ufb02ation targets for the markets in which the Group operates.A headroom sensitivity analysis has been carried out, which indicates sensitivity to changes in WACC and operating profit. The range is +/-20% in EBITDA and +/-2% in WACC. 2023Managed Services Headroom sensitivity analysis in NOK millionWeighted average cost of capital8.1% 9.1% 10.1% 11.1% 12.1%-20.0% 812 630 490 379 290-10.0% 1 099 878 710 576 468Percentage change in EBITDA0.0% 1 385 1 127 929 773 64610.0% 1 672 1 376 1 149 969 82420.0% 1 958 1 625 1 369 1 166 1 002Professional Services Headroom sensitivity analysis in NOK millionWeighted average cost of capital7.4% 8.4% 9.4% 10.4% 11.4%-20.0% 332 260 206 165 132-10.0% 417 332 270 221 182Percentage change in EBITDA0.0% 501 405 333 277 23210.0% 586 477 396 333 28320.0% 671 549 459 389 3332022Managed Services Headroom sensitivity analysis in NOK million Weighted average cost of capital8,7% 9,7% 10,7% 11,7% 12,7%-20,0% 183 103 40 -11 -52-10,0% 356 255 175 111 59Percentage change in EBITDA0,0% 529 406 310 233 17010,0% 702 558 445 355 28020,0% 875 710 580 476 391Professional Services Headroom sensitivity analysis in NOK millionWeighted average cost of capital7,2% 8,2% 9,2% 10,2% 11,2%-20,0% 291 224 175 137 107-10,0% 370 291 233 189 153Percentage change in EBITDA0,0% 449 359 292 241 20010,0% 529 427 351 293 24620,0% 608 494 410 345 293Note 10 \u2013 Property, Plant and Equipment Furniture IT- (NOK 1000) Land Buildings Vehicles and fixtures equipment Total Acquisition costAt 1st January 2022 3 759 24 131 55 19 448 7 549 54 942 Additions of the year - - - 1 495 4 189 5 684 Disposals of the year - - (57) (4 879) (2 085) (7 021)Currency effects 211 1 351 2 624 325 2 513 At 31 December 2022 3 970 25 482 - 16 688 9 978 56 118 *Additions through acquistions - - - - - - Additions of the year - - - 1 451 2 874 4 325 Disposals of the year - - - (1 929) (2 029) (3 958)Currency effects 254 1 633 - 806 766 3 459 At 31 December 2023 4 224 27 115 - 17 016 11 589 59 944 Furniture IT-(NOK 1000) Land Buildings Vehicles and fixtures equipment Total DepreciationAt 1st January 2022 - 1 988 56 17 054 5 990 25 088 Disposals of ordinary depreciation - - (57) (4 563) (2 012) (6 632)This year's ordinary depreciation - 489 - 999 2 419 3 907 Currency effects - 133 2 413 119 667 At 31 December 2022 - 2 610 1 13 903 6 516 23 030 *Disposals of ordinary depreciation - - - (1 895) (1 938) (3 833)Disposals of ordinary depreciation - - - (1 895) (1 938) (3 833)This year's ordinary depreciation - 554 - 861 2 853 4 268 Currency effects - 157 - 670 467 1 294 At 31 December 2023 - 3 321 1 13 539 7 898 24 759 Net book valueAt 31 December 2022 3 970 22 872 (1) 2 784 3 463 33 089 At 31 December 2023 4 224 23 794 (1) 3 477 3 691 35 185 *Opening balance restatedEconomic life indefinite 50 years 3 years 5 years 3 yearsDepreciation method none linear linear linear linearDepreciation method none linear linear linear linearNote 11 \u2013 Right-of-use Assets and Lease LiabilitiesZalaris as a lesseeRight-of-use assets Zalaris leases several assets such as buildings, equipment and vehicles. The Group\u2019s right-of-use assets are categorised and presented in the table below: Right-of-use assets(NOK 1000) Buildings Equipment Vehicles TotalAcquisition costAt 1 January 2022 44 387 545 9 724 54 656 Additions and adjustments 35 363 - 2 085 37 448 Disposals (5 520) - (2 016) (7 536) At 31 December 2022 74 230 545 9 793 84 568 Additions and adjustments 20 345 - 4 466 24 811 Disposals (3 623) - (3 036) (6 659)At 31 December 2023 90 952 545 11 223 102 720 Right-of-use assets(NOK 1000) Buildings Equipment Vehicles TotalDepreciationAt 1 January 2022 24 381 135 3 716 28 232 Depreciation 16 740 144 3 945 20 829 Disposal (5 520) 0 (2 016) (7 536) At 31 December 2022 35 601 279 5 645 41 525 Depreciation 18 669 144 4 189 23 002 Disposal (3 623) - (3 036) (6 659)At 31 December 2023 50 647 423 6 798 57 868 Carrying amount at 31 December 2022 42 960 2 071 3 333 48 364 Carrying amount at 31 December 2023 40 305 122 4 425 44 851 Lease liabilities(NOK 1000) 2023 2022Current 18 469 17 783 Non-current 28 585 32 328 Lease liabilities at 31 December 2023 47 054 50 111 Interest expense included (in finance cost) 2 677 2 237Operating expenses related to short-term leases 94 0Operating expenses related to low value assets 65 10Total cash outflows for leases 25 467 20 121Extension options Zalaris\u2019 lease of buildings has lease terms that vary from one year to ten years, and several agreements involve a right of renewal which may be exercised during the last period of the lease term. Zalaris assesses at the commencement whether it is reasonably certain to exercise the renewal right. This is because the Group is not expecting the terms for the extension period to be lower than the current market price at the time of execution of an extension period compared to similar lease agreements. Zalaris continuously evaluates more cost-effective leases, as the Group does not consider these assets to be critical to the business. The leases do not contain any restrictions on Zalaris\u2019 dividend policy or financing. Zalaris does not have significant residual value guarantees related to its leases to disclose.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__73": {
"value": "Note 9 \u2013 Intangible assets Internally developed Internally developed soft- Customer Relationships (NOK 1000) Licenses and software software ware under construction & Contracts Goodwill Total Acquisition costAt 1st January 2022 34 695 88 454 8 593 120 862 187 843 440 447 Additions through acquistions 6 795 - - - 2 045 8 840 Additions of the year 42 6 385 15 734 - - 22 161 Disposals of the year (227) (3 594) - - - (3 821)Miscellaneous and reclassifications 1 608 5 995 (2 549) - - 2 858Reclassifications held for sale (6 795) - - - (2 045) (8 841) Currency effects 1 319 661 (936) 5 094 7 991 16 324 At 31 December 2022 37 437 97 901 20 842 125 956 195 834 477 970 Additions of the year 353 6 247 22 942 - - 29 542 Disposals of the year (5 395) (5 615) - - - (11 010)Reclassifications and reclassification held for sale - 13 568 (13 568) - - -Currency effects 1 699 887 192 8 773 13 609 25 160 At 31 December 2023 34 094 112 988 30 408 134 729 209 443 521 662 Internally developed Internally developed soft-Customer Relationships (NOK 1000) Licenses and software software ware under construction & Contracts Goodwill Total AmortisationAt 1st January 2022 32 842 51 966 - 47 656 - 132 464 Disposals of amortisation and currency effects (227) (3 594) - - - (3 821)This year's ordinary amortisation 1 032 15 551 - 11 826 - 28 409 Miscellaneous 1 608 - - - - 1 608 Currency effects 1 242 366 - 2 726 - 4 334 At 31 December 2022 36 497 64 289 - 62 208 - 162 994 Disposals of amortisation (5 395) (1 799) - - - (7 194)This year's ordinary amortisation 708 16 669 - 13 691 - 31 068 Currency effects 1 637 1 448 - 4 137 - 7 222 At 31 December 2023 33 447 80 607 - 80 036 - 194 090 Net book valueAt 31 December 2022 940 33 612 20 842 63 747 195 834 314 976 At 31 December 2023 647 32 381 30 408 54 693 209 443 327 572 Useful life 3-10 years 5 years N/A 10 years IndefiniteDepreciation method linear linear linearThe goodwill and customer relationships & contracts in the table above relate to the acquisitions of sumarum AG (sumarum) and Roc Global Solution Ltd. (ROC) in 2017 and ba.se services and consulting GmbH (ba.se) in 2021. NOK 135.2 million of the goodwill relates to Managed Services and NOK 74,3 million relates to Professional Services. The calculated recoverable amount of goodwill has been calculated based on the corresponding CGU in each of its segments Managed Services and Professional Services. The recoverable amount is based on a value-in-use calculation, using cash flow projections for the next 5 years. The cash \ufb02ow projections are based on segment estimates for the period 2024 to 2028, with the first year being based on board approved budgets, and the remaining years based on the business plan. Only expected organic growth has been included in the revenue projections. A terminal value is included in the calculations. Estimates and pertaining assumptions are made to the best of the management\u2019s knowledge of historical and current events, experience and other factors that are deemed reasonable in the circumstances. The revenue growth and EBITDA margins assumptions are partly based on known new customer contracts, that will have a revenue effect in later years, the size of the pipeline of potential new customers and projects, and general developments in the cost base. Capital investments required and the development in working capital, which are part of the cash flow projections, are largely based on historical figures.The value-in-use calculation is most sensitive to the following assumptions: \u2022 Revenue: (5 % organic growth)\u2022 EBITDA / EBITDA margin (19.7%)\u2022 Discount rateDiscount rates represent the current market assessment of the risks, taking into consideration the time value of money and individual risks of the underlying assets that have not been incorporated in the cash \ufb02ow estimates. The discount rate calculation is based on the specific circumstances of the Group and its operating segments and is derived from its weighted average cost of capital (WACC). The WACC considers both debt and equity. The cost of equity is derived from the expected return on investment by the Group\u2019s investors. The cost of debt is based on the interest-bearing borrowings the Group is obliged to service. The beta factor is evaluated annually based on publicly available market data and is the same for all segments.A conservative growth assumption of 1.5% (1.5%) is applied for the terminal value, which is slightly below the in\ufb02ation targets for the markets in which the Group operates.A headroom sensitivity analysis has been carried out, which indicates sensitivity to changes in WACC and operating profit. The range is +/-20% in EBITDA and +/-2% in WACC. 2023Managed Services Headroom sensitivity analysis in NOK millionWeighted average cost of capital8.1% 9.1% 10.1% 11.1% 12.1%-20.0% 812 630 490 379 290-10.0% 1 099 878 710 576 468Percentage change in EBITDA0.0% 1 385 1 127 929 773 64610.0% 1 672 1 376 1 149 969 82420.0% 1 958 1 625 1 369 1 166 1 002Professional Services Headroom sensitivity analysis in NOK millionWeighted average cost of capital7.4% 8.4% 9.4% 10.4% 11.4%-20.0% 332 260 206 165 132-10.0% 417 332 270 221 182Percentage change in EBITDA0.0% 501 405 333 277 23210.0% 586 477 396 333 28320.0% 671 549 459 389 3332022Managed Services Headroom sensitivity analysis in NOK million Weighted average cost of capital8,7% 9,7% 10,7% 11,7% 12,7%-20,0% 183 103 40 -11 -52-10,0% 356 255 175 111 59Percentage change in EBITDA0,0% 529 406 310 233 17010,0% 702 558 445 355 28020,0% 875 710 580 476 391Professional Services Headroom sensitivity analysis in NOK millionWeighted average cost of capital7,2% 8,2% 9,2% 10,2% 11,2%-20,0% 291 224 175 137 107-10,0% 370 291 233 189 153Percentage change in EBITDA0,0% 449 359 292 241 20010,0% 529 427 351 293 24620,0% 608 494 410 345 293",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__72": {
"value": "Note 9 \u2013 Intangible assets Internally developed Internally developed soft- Customer Relationships (NOK 1000) Licenses and software software ware under construction & Contracts Goodwill Total Acquisition costAt 1st January 2022 34 695 88 454 8 593 120 862 187 843 440 447 Additions through acquistions 6 795 - - - 2 045 8 840 Additions of the year 42 6 385 15 734 - - 22 161 Disposals of the year (227) (3 594) - - - (3 821)Miscellaneous and reclassifications 1 608 5 995 (2 549) - - 2 858Reclassifications held for sale (6 795) - - - (2 045) (8 841) Currency effects 1 319 661 (936) 5 094 7 991 16 324 At 31 December 2022 37 437 97 901 20 842 125 956 195 834 477 970 Additions of the year 353 6 247 22 942 - - 29 542 Disposals of the year (5 395) (5 615) - - - (11 010)Reclassifications and reclassification held for sale - 13 568 (13 568) - - -Currency effects 1 699 887 192 8 773 13 609 25 160 At 31 December 2023 34 094 112 988 30 408 134 729 209 443 521 662 Internally developed Internally developed soft-Customer Relationships (NOK 1000) Licenses and software software ware under construction & Contracts Goodwill Total AmortisationAt 1st January 2022 32 842 51 966 - 47 656 - 132 464 Disposals of amortisation and currency effects (227) (3 594) - - - (3 821)This year's ordinary amortisation 1 032 15 551 - 11 826 - 28 409 Miscellaneous 1 608 - - - - 1 608 Currency effects 1 242 366 - 2 726 - 4 334 At 31 December 2022 36 497 64 289 - 62 208 - 162 994 Disposals of amortisation (5 395) (1 799) - - - (7 194)This year's ordinary amortisation 708 16 669 - 13 691 - 31 068 Currency effects 1 637 1 448 - 4 137 - 7 222 At 31 December 2023 33 447 80 607 - 80 036 - 194 090 Net book valueAt 31 December 2022 940 33 612 20 842 63 747 195 834 314 976 At 31 December 2023 647 32 381 30 408 54 693 209 443 327 572 Useful life 3-10 years 5 years N/A 10 years IndefiniteDepreciation method linear linear linearThe goodwill and customer relationships & contracts in the table above relate to the acquisitions of sumarum AG (sumarum) and Roc Global Solution Ltd. (ROC) in 2017 and ba.se services and consulting GmbH (ba.se) in 2021. NOK 135.2 million of the goodwill relates to Managed Services and NOK 74,3 million relates to Professional Services. The calculated recoverable amount of goodwill has been calculated based on the corresponding CGU in each of its segments Managed Services and Professional Services. The recoverable amount is based on a value-in-use calculation, using cash flow projections for the next 5 years. The cash \ufb02ow projections are based on segment estimates for the period 2024 to 2028, with the first year being based on board approved budgets, and the remaining years based on the business plan. Only expected organic growth has been included in the revenue projections. A terminal value is included in the calculations. Estimates and pertaining assumptions are made to the best of the management\u2019s knowledge of historical and current events, experience and other factors that are deemed reasonable in the circumstances. The revenue growth and EBITDA margins assumptions are partly based on known new customer contracts, that will have a revenue effect in later years, the size of the pipeline of potential new customers and projects, and general developments in the cost base. Capital investments required and the development in working capital, which are part of the cash flow projections, are largely based on historical figures.The value-in-use calculation is most sensitive to the following assumptions: \u2022 Revenue: (5 % organic growth)\u2022 EBITDA / EBITDA margin (19.7%)\u2022 Discount rateDiscount rates represent the current market assessment of the risks, taking into consideration the time value of money and individual risks of the underlying assets that have not been incorporated in the cash \ufb02ow estimates. The discount rate calculation is based on the specific circumstances of the Group and its operating segments and is derived from its weighted average cost of capital (WACC). The WACC considers both debt and equity. The cost of equity is derived from the expected return on investment by the Group\u2019s investors. The cost of debt is based on the interest-bearing borrowings the Group is obliged to service. The beta factor is evaluated annually based on publicly available market data and is the same for all segments.A conservative growth assumption of 1.5% (1.5%) is applied for the terminal value, which is slightly below the in\ufb02ation targets for the markets in which the Group operates.A headroom sensitivity analysis has been carried out, which indicates sensitivity to changes in WACC and operating profit. The range is +/-20% in EBITDA and +/-2% in WACC. 2023Managed Services Headroom sensitivity analysis in NOK millionWeighted average cost of capital8.1% 9.1% 10.1% 11.1% 12.1%-20.0% 812 630 490 379 290-10.0% 1 099 878 710 576 468Percentage change in EBITDA0.0% 1 385 1 127 929 773 64610.0% 1 672 1 376 1 149 969 82420.0% 1 958 1 625 1 369 1 166 1 002Professional Services Headroom sensitivity analysis in NOK millionWeighted average cost of capital7.4% 8.4% 9.4% 10.4% 11.4%-20.0% 332 260 206 165 132-10.0% 417 332 270 221 182Percentage change in EBITDA0.0% 501 405 333 277 23210.0% 586 477 396 333 28320.0% 671 549 459 389 3332022Managed Services Headroom sensitivity analysis in NOK million Weighted average cost of capital8,7% 9,7% 10,7% 11,7% 12,7%-20,0% 183 103 40 -11 -52-10,0% 356 255 175 111 59Percentage change in EBITDA0,0% 529 406 310 233 17010,0% 702 558 445 355 28020,0% 875 710 580 476 391Professional Services Headroom sensitivity analysis in NOK millionWeighted average cost of capital7,2% 8,2% 9,2% 10,2% 11,2%-20,0% 291 224 175 137 107-10,0% 370 291 233 189 153Percentage change in EBITDA0,0% 449 359 292 241 20010,0% 529 427 351 293 24620,0% 608 494 410 345 293",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__71": {
"value": "Note 9 \u2013 Intangible assets Internally developed Internally developed soft- Customer Relationships (NOK 1000) Licenses and software software ware under construction & Contracts Goodwill Total Acquisition costAt 1st January 2022 34 695 88 454 8 593 120 862 187 843 440 447 Additions through acquistions 6 795 - - - 2 045 8 840 Additions of the year 42 6 385 15 734 - - 22 161 Disposals of the year (227) (3 594) - - - (3 821)Miscellaneous and reclassifications 1 608 5 995 (2 549) - - 2 858Reclassifications held for sale (6 795) - - - (2 045) (8 841) Currency effects 1 319 661 (936) 5 094 7 991 16 324 At 31 December 2022 37 437 97 901 20 842 125 956 195 834 477 970 Additions of the year 353 6 247 22 942 - - 29 542 Disposals of the year (5 395) (5 615) - - - (11 010)Reclassifications and reclassification held for sale - 13 568 (13 568) - - -Currency effects 1 699 887 192 8 773 13 609 25 160 At 31 December 2023 34 094 112 988 30 408 134 729 209 443 521 662 Internally developed Internally developed soft-Customer Relationships (NOK 1000) Licenses and software software ware under construction & Contracts Goodwill Total AmortisationAt 1st January 2022 32 842 51 966 - 47 656 - 132 464 Disposals of amortisation and currency effects (227) (3 594) - - - (3 821)This year's ordinary amortisation 1 032 15 551 - 11 826 - 28 409 Miscellaneous 1 608 - - - - 1 608 Currency effects 1 242 366 - 2 726 - 4 334 At 31 December 2022 36 497 64 289 - 62 208 - 162 994 Disposals of amortisation (5 395) (1 799) - - - (7 194)This year's ordinary amortisation 708 16 669 - 13 691 - 31 068 Currency effects 1 637 1 448 - 4 137 - 7 222 At 31 December 2023 33 447 80 607 - 80 036 - 194 090 Net book valueAt 31 December 2022 940 33 612 20 842 63 747 195 834 314 976 At 31 December 2023 647 32 381 30 408 54 693 209 443 327 572 Useful life 3-10 years 5 years N/A 10 years IndefiniteDepreciation method linear linear linearThe goodwill and customer relationships & contracts in the table above relate to the acquisitions of sumarum AG (sumarum) and Roc Global Solution Ltd. (ROC) in 2017 and ba.se services and consulting GmbH (ba.se) in 2021. NOK 135.2 million of the goodwill relates to Managed Services and NOK 74,3 million relates to Professional Services. The calculated recoverable amount of goodwill has been calculated based on the corresponding CGU in each of its segments Managed Services and Professional Services. The recoverable amount is based on a value-in-use calculation, using cash flow projections for the next 5 years. The cash \ufb02ow projections are based on segment estimates for the period 2024 to 2028, with the first year being based on board approved budgets, and the remaining years based on the business plan. Only expected organic growth has been included in the revenue projections. A terminal value is included in the calculations. Estimates and pertaining assumptions are made to the best of the management\u2019s knowledge of historical and current events, experience and other factors that are deemed reasonable in the circumstances. The revenue growth and EBITDA margins assumptions are partly based on known new customer contracts, that will have a revenue effect in later years, the size of the pipeline of potential new customers and projects, and general developments in the cost base. Capital investments required and the development in working capital, which are part of the cash flow projections, are largely based on historical figures.The value-in-use calculation is most sensitive to the following assumptions: \u2022 Revenue: (5 % organic growth)\u2022 EBITDA / EBITDA margin (19.7%)\u2022 Discount rateDiscount rates represent the current market assessment of the risks, taking into consideration the time value of money and individual risks of the underlying assets that have not been incorporated in the cash \ufb02ow estimates. The discount rate calculation is based on the specific circumstances of the Group and its operating segments and is derived from its weighted average cost of capital (WACC). The WACC considers both debt and equity. The cost of equity is derived from the expected return on investment by the Group\u2019s investors. The cost of debt is based on the interest-bearing borrowings the Group is obliged to service. The beta factor is evaluated annually based on publicly available market data and is the same for all segments.A conservative growth assumption of 1.5% (1.5%) is applied for the terminal value, which is slightly below the in\ufb02ation targets for the markets in which the Group operates.A headroom sensitivity analysis has been carried out, which indicates sensitivity to changes in WACC and operating profit. The range is +/-20% in EBITDA and +/-2% in WACC. 2023Managed Services Headroom sensitivity analysis in NOK millionWeighted average cost of capital8.1% 9.1% 10.1% 11.1% 12.1%-20.0% 812 630 490 379 290-10.0% 1 099 878 710 576 468Percentage change in EBITDA0.0% 1 385 1 127 929 773 64610.0% 1 672 1 376 1 149 969 82420.0% 1 958 1 625 1 369 1 166 1 002Professional Services Headroom sensitivity analysis in NOK millionWeighted average cost of capital7.4% 8.4% 9.4% 10.4% 11.4%-20.0% 332 260 206 165 132-10.0% 417 332 270 221 182Percentage change in EBITDA0.0% 501 405 333 277 23210.0% 586 477 396 333 28320.0% 671 549 459 389 3332022Managed Services Headroom sensitivity analysis in NOK million Weighted average cost of capital8,7% 9,7% 10,7% 11,7% 12,7%-20,0% 183 103 40 -11 -52-10,0% 356 255 175 111 59Percentage change in EBITDA0,0% 529 406 310 233 17010,0% 702 558 445 355 28020,0% 875 710 580 476 391Professional Services Headroom sensitivity analysis in NOK millionWeighted average cost of capital7,2% 8,2% 9,2% 10,2% 11,2%-20,0% 291 224 175 137 107-10,0% 370 291 233 189 153Percentage change in EBITDA0,0% 449 359 292 241 20010,0% 529 427 351 293 24620,0% 608 494 410 345 293",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__78": {
"value": "Note 10 \u2013 Property, Plant and Equipment Furniture IT- (NOK 1000) Land Buildings Vehicles and fixtures equipment Total Acquisition costAt 1st January 2022 3 759 24 131 55 19 448 7 549 54 942 Additions of the year - - - 1 495 4 189 5 684 Disposals of the year - - (57) (4 879) (2 085) (7 021)Currency effects 211 1 351 2 624 325 2 513 At 31 December 2022 3 970 25 482 - 16 688 9 978 56 118 *Additions through acquistions - - - - - - Additions of the year - - - 1 451 2 874 4 325 Disposals of the year - - - (1 929) (2 029) (3 958)Currency effects 254 1 633 - 806 766 3 459 At 31 December 2023 4 224 27 115 - 17 016 11 589 59 944 Furniture IT-(NOK 1000) Land Buildings Vehicles and fixtures equipment Total DepreciationAt 1st January 2022 - 1 988 56 17 054 5 990 25 088 Disposals of ordinary depreciation - - (57) (4 563) (2 012) (6 632)This year's ordinary depreciation - 489 - 999 2 419 3 907 Currency effects - 133 2 413 119 667 At 31 December 2022 - 2 610 1 13 903 6 516 23 030 *Disposals of ordinary depreciation - - - (1 895) (1 938) (3 833)Disposals of ordinary depreciation - - - (1 895) (1 938) (3 833)This year's ordinary depreciation - 554 - 861 2 853 4 268 Currency effects - 157 - 670 467 1 294 At 31 December 2023 - 3 321 1 13 539 7 898 24 759 Net book valueAt 31 December 2022 3 970 22 872 (1) 2 784 3 463 33 089 At 31 December 2023 4 224 23 794 (1) 3 477 3 691 35 185 *Opening balance restatedEconomic life indefinite 50 years 3 years 5 years 3 yearsDepreciation method none linear linear linear linearDepreciation method none linear linear linear linear",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__80": {
"value": "Note 11 \u2013 Right-of-use Assets and Lease LiabilitiesZalaris as a lesseeRight-of-use assets Zalaris leases several assets such as buildings, equipment and vehicles. The Group\u2019s right-of-use assets are categorised and presented in the table below: Right-of-use assets(NOK 1000) Buildings Equipment Vehicles TotalAcquisition costAt 1 January 2022 44 387 545 9 724 54 656 Additions and adjustments 35 363 - 2 085 37 448 Disposals (5 520) - (2 016) (7 536) At 31 December 2022 74 230 545 9 793 84 568 Additions and adjustments 20 345 - 4 466 24 811 Disposals (3 623) - (3 036) (6 659)At 31 December 2023 90 952 545 11 223 102 720 Right-of-use assets(NOK 1000) Buildings Equipment Vehicles TotalDepreciationAt 1 January 2022 24 381 135 3 716 28 232 Depreciation 16 740 144 3 945 20 829 Disposal (5 520) 0 (2 016) (7 536) At 31 December 2022 35 601 279 5 645 41 525 Depreciation 18 669 144 4 189 23 002 Disposal (3 623) - (3 036) (6 659)At 31 December 2023 50 647 423 6 798 57 868 Carrying amount at 31 December 2022 42 960 2 071 3 333 48 364 Carrying amount at 31 December 2023 40 305 122 4 425 44 851 Lease liabilities(NOK 1000) 2023 2022Current 18 469 17 783 Non-current 28 585 32 328 Lease liabilities at 31 December 2023 47 054 50 111 Interest expense included (in finance cost) 2 677 2 237Operating expenses related to short-term leases 94 0Operating expenses related to low value assets 65 10Total cash outflows for leases 25 467 20 121Extension options Zalaris\u2019 lease of buildings has lease terms that vary from one year to ten years, and several agreements involve a right of renewal which may be exercised during the last period of the lease term. Zalaris assesses at the commencement whether it is reasonably certain to exercise the renewal right. This is because the Group is not expecting the terms for the extension period to be lower than the current market price at the time of execution of an extension period compared to similar lease agreements. Zalaris continuously evaluates more cost-effective leases, as the Group does not consider these assets to be critical to the business. The leases do not contain any restrictions on Zalaris\u2019 dividend policy or financing. Zalaris does not have significant residual value guarantees related to its leases to disclose.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__82-1": {
"value": "Note 12 \u2013 Trade Accounts Receivables(NOK 1000) 2023 2022Gross trade accounts receivable 263 058 191 839 Provisions for losses (368) (125)Trade accounts receivable 262 690 191 714 Movements in the provision for loss are as follows: 2023 2022Opening balance (125) (237)Provision of the year (308) (41)Realised loss this year 65 153 Closing balance (368) (125)Calculation of the expected credit lossesDetermine the expect-0 days 1-30 days 31-60 days 61-90 days More than 90 Totaled credit losspast duepast duepast duepast duedays past dueBalances outstanding at 185 005 62 200 5 882 3 668 5 934 262 690reporting dateExpected credit losses 0.03% 0.17% 0.20% 0.20% 0.21%Expected credit loss 64 105 12 7 12 201allowanceLosses on trade accounts receivable are classified as other operating expenses in the income statement. See note 19 for assessment of credit risk.Details on the credit risk concerning trade accounts receivable are given in note 19.The Group had the following trade accounts receivable due, but not paid or written off:(NOK 1000) Total Not due <30 d 30-60d 60-90d >90d31 December 2023 262 695 186 178 62 227 5 882 3 668 4 740 31 December 2022 191 715 148 795 32 500 6 680 1 365 2 375Note 13 \u2013 Other Current Assets(NOK 1000) 2023 2022Advances to employees 1 168 1 352 Prepaid rent 1 784 903 Prepaid hardware 1 585 1 437 Prepaid software 3 038 1 193 Prepaid insurance 1 081 943 Prepaid other expenses 466 1 252 Prepaid maintenance and service 280 796 Accrued income 18 928 25 625 Public duties and taxes 8 112 6 671 Deposit accounts 9 039 1 809 Other receivables 601 6 244 Total other short-term receivables 46 082 48 225",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__81": {
"value": "Note 12 \u2013 Trade Accounts Receivables(NOK 1000) 2023 2022Gross trade accounts receivable 263 058 191 839 Provisions for losses (368) (125)Trade accounts receivable 262 690 191 714 Movements in the provision for loss are as follows: 2023 2022Opening balance (125) (237)Provision of the year (308) (41)Realised loss this year 65 153 Closing balance (368) (125)Calculation of the expected credit lossesDetermine the expect-0 days 1-30 days 31-60 days 61-90 days More than 90 Totaled credit losspast duepast duepast duepast duedays past dueBalances outstanding at 185 005 62 200 5 882 3 668 5 934 262 690reporting dateExpected credit losses 0.03% 0.17% 0.20% 0.20% 0.21%Expected credit loss 64 105 12 7 12 201allowanceLosses on trade accounts receivable are classified as other operating expenses in the income statement. See note 19 for assessment of credit risk.Details on the credit risk concerning trade accounts receivable are given in note 19.The Group had the following trade accounts receivable due, but not paid or written off:(NOK 1000) Total Not due <30 d 30-60d 60-90d >90d31 December 2023 262 695 186 178 62 227 5 882 3 668 4 740 31 December 2022 191 715 148 795 32 500 6 680 1 365 2 375",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__84": {
"value": "Note 13 \u2013 Other Current Assets(NOK 1000) 2023 2022Advances to employees 1 168 1 352 Prepaid rent 1 784 903 Prepaid hardware 1 585 1 437 Prepaid software 3 038 1 193 Prepaid insurance 1 081 943 Prepaid other expenses 466 1 252 Prepaid maintenance and service 280 796 Accrued income 18 928 25 625 Public duties and taxes 8 112 6 671 Deposit accounts 9 039 1 809 Other receivables 601 6 244 Total other short-term receivables 46 082 48 225",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__86": {
"value": "Note 14 \u2013 Cash and Cash Equivalents and Short-Term Deposits (NOK 1000) 2023 2022Cash in hand and at bank - unrestricted funds 131 630 87 706 Employee withheld taxes - restricted funds 4 092 4 090 Cash and cash equivalents in the balance sheet continuing operations 135 722 91 796 Cash discontinuing operation 248 1 660 Cash and cash equivalents in the balance sheet continuing and 135 970 93 456 discontinuing operationsShort-Term Deposits The Group pays salaries on behalf of its customers. For this purpose, separate deposit accounts are established. These deposits accounts are not recognised in the Group\u2019s balance sheets. The table below provides information about on the total balance of these deposit accounts.Short-term deposits(NOK 1000) 2023 2022Customer deposits 49 1 318",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__85": {
"value": "Note 14 \u2013 Cash and Cash Equivalents and Short-Term Deposits (NOK 1000) 2023 2022Cash in hand and at bank - unrestricted funds 131 630 87 706 Employee withheld taxes - restricted funds 4 092 4 090 Cash and cash equivalents in the balance sheet continuing operations 135 722 91 796 Cash discontinuing operation 248 1 660 Cash and cash equivalents in the balance sheet continuing and 135 970 93 456 discontinuing operationsShort-Term Deposits The Group pays salaries on behalf of its customers. For this purpose, separate deposit accounts are established. These deposits accounts are not recognised in the Group\u2019s balance sheets. The table below provides information about on the total balance of these deposit accounts.Short-term deposits(NOK 1000) 2023 2022Customer deposits 49 1 318",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__87": {
"value": "Short-Term Deposits The Group pays salaries on behalf of its customers. For this purpose, separate deposit accounts are established. These deposits accounts are not recognised in the Group\u2019s balance sheets. The table below provides information about on the total balance of these deposit accounts.Short-term deposits(NOK 1000) 2023 2022Customer deposits 49 1 318",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepositsFromCustomersExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__90-1": {
"value": "Note 15 \u2013 Share Capital and Shareholder information and dividendShares 2023 2022Shares - nominal value NOK 0,10 22 135 279 22 135 279Total number of shares 22 135 279 22 135 279The nominal value of the share is NOK 0.10. All the shares in the company have equal voting rights and are entitled to dividend. The computation of earnings per share is shown in note 8.Equity and dividend No dividend was paid for the financial year 2022. The board of directors will not propose a dividend for the financial year 2023. Dividend paid in 2022 relates to the 2021 financial year. Assets pledged as security Shares in all subsidiaries of Zalaris ASA have been pledged as guarantee for the bond loan. In addition, assets in the subsidiaries Zalaris HR Services Norway AS, Zalaris HR Services Sweden AB, Zalaris HR Services Denmark AS, Zalaris HR Services Finland OY and Zalaris Deutschland GmbH have been pledged as guarantees for the loan. Nordea has pledged guarantee of NOK 7 million against assets in Zalaris ASA as security for bank deposits.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__89": {
"value": "Note 15 \u2013 Share Capital and Shareholder information and dividendShares 2023 2022Shares - nominal value NOK 0,10 22 135 279 22 135 279Total number of shares 22 135 279 22 135 279The nominal value of the share is NOK 0.10. All the shares in the company have equal voting rights and are entitled to dividend. The computation of earnings per share is shown in note 8.The major shareholders at 31. December 2022 are:Shareholder Number of shares: % of totalNorwegian Retail AS 2 891 482 13.06%Verdipapirfondet Alfred Berg Gamba 2 106 346 9.52%Danske Bank A/S 1 428 006 6.45%Codee Holding AS 1 395 735 6.31%Verdipapirfondet DnB SMB 1 221 606 5.52%J.P. Morgan SE 1 044 168 4.72%Vestland Invest AS 940 659 4.25%Vpf DnB Norge Selektiv 703 551 3.18%Skandinaviska Enskilda Banken AB 653 734 2.95%Verdipapirfondet Nordea Avkastning 507 705 2.29%AS Mascot Holding 450 000 2.03%Verdipapirfondet Nordea Kapital 367 540 1.66%\u00d8lja AS 349 650 1.58%N\u00e6ringslivets Hovedorganisasjon 333 217 1.51%Harlem Food AS 327 706 1.48%Skandinaviska Enskilda Banken AB 300 000 1.36%Verdipapirfondet Nordea Norge Plus 265 054 1.20%Taconic AS 262 040 1.18%BSN AS 240 000 1.08%Shares owned by the Company 490 070 2.21%Others 5 857 010 26.46%Total 22 135 279 100.00%Equity and dividend No dividend was paid for the financial year 2022. The board of directors will not propose a dividend for the financial year 2023. Dividend paid in 2022 relates to the 2021 financial year. Assets pledged as security Shares in all subsidiaries of Zalaris ASA have been pledged as guarantee for the bond loan. In addition, assets in the subsidiaries Zalaris HR Services Norway AS, Zalaris HR Services Sweden AB, Zalaris HR Services Denmark AS, Zalaris HR Services Finland OY and Zalaris Deutschland GmbH have been pledged as guarantees for the loan. Nordea has pledged guarantee of NOK 7 million against assets in Zalaris ASA as security for bank deposits.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__88": {
"value": "Note 15 \u2013 Share Capital and Shareholder information and dividendShares 2023 2022Shares - nominal value NOK 0,10 22 135 279 22 135 279Total number of shares 22 135 279 22 135 279The nominal value of the share is NOK 0.10. All the shares in the company have equal voting rights and are entitled to dividend. The computation of earnings per share is shown in note 8.The major shareholders at 31. December 2022 are:Shareholder Number of shares: % of totalNorwegian Retail AS 2 891 482 13.06%Verdipapirfondet Alfred Berg Gamba 2 106 346 9.52%Danske Bank A/S 1 428 006 6.45%Codee Holding AS 1 395 735 6.31%Verdipapirfondet DnB SMB 1 221 606 5.52%J.P. Morgan SE 1 044 168 4.72%Vestland Invest AS 940 659 4.25%Vpf DnB Norge Selektiv 703 551 3.18%Skandinaviska Enskilda Banken AB 653 734 2.95%Verdipapirfondet Nordea Avkastning 507 705 2.29%AS Mascot Holding 450 000 2.03%Verdipapirfondet Nordea Kapital 367 540 1.66%\u00d8lja AS 349 650 1.58%N\u00e6ringslivets Hovedorganisasjon 333 217 1.51%Harlem Food AS 327 706 1.48%Skandinaviska Enskilda Banken AB 300 000 1.36%Verdipapirfondet Nordea Norge Plus 265 054 1.20%Taconic AS 262 040 1.18%BSN AS 240 000 1.08%Shares owned by the Company 490 070 2.21%Others 5 857 010 26.46%Total 22 135 279 100.00%Equity and dividend No dividend was paid for the financial year 2022. The board of directors will not propose a dividend for the financial year 2023. Dividend paid in 2022 relates to the 2021 financial year. Assets pledged as security Shares in all subsidiaries of Zalaris ASA have been pledged as guarantee for the bond loan. In addition, assets in the subsidiaries Zalaris HR Services Norway AS, Zalaris HR Services Sweden AB, Zalaris HR Services Denmark AS, Zalaris HR Services Finland OY and Zalaris Deutschland GmbH have been pledged as guarantees for the loan. Nordea has pledged guarantee of NOK 7 million against assets in Zalaris ASA as security for bank deposits.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__92": {
"value": "Note 16 \u2013 Interest-Bearing Loans and Borrowings (NOK 1000) Maturity Duration Interest rate 2023 2022Financial institution Agreement 0 0 0 non-current current Total non-current current TotalOslo Stock Exchange* Bond loan Mar 2028 5 years see below 439 205 - 439 205 - 368 208 368 208 Commerzbank, Bank** Bank loan Dec 2031 14 years 1.3% - 10 506 10 506 9 874 1 234 11 108 De Lage Landen Finans Leasing Jan 2028 5 years 7.05% 759 251 1 010 1 017 251 1 268 Interest-bearing debt and 439 964 10 757 450 721 10 891 369 693 380 584 borrowings*The bond loan outstanding as at 31 December 2022 was repaid in March 2023, through the issue of a new bond loan maturing in March 2028.See note 25 for further details.**Zalaris Deutschland GmbH entered a loan agreement with Commerzbank in March 2017 related to the financing of the office building in Leipzig. The loan has been fully repaid in February 2024.Total loans(NOK 1000)2023 2022Interest-bearing Interest-bearing Leasedebt and borrowings Total Leasedebt and borrowings TotalAt 1 January 2023 50 110 380 584 430 694 30 869 359 243 390 112 Additions 16 909 439 736 456 645 39 363 - 39 363 Payments 2023 (22 790) (400 547) (423 337) (20 121) (2 650) (22 771)Currency changes 2 825 30 948 33 773 - 23 990 23 990 At 31 December 2023 47 054 450 721 497 775 50 111 380 583 430 694Guarantees and commitments There are not issued any guarantees from the parent company on behalf of the Company against third parties. For leasing liabilities relating to right-of-use assets, see note 11.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__97-1": {
"value": "Note 18 \u2013 Other Short-Term Liabilities (NOK 1000) 2023 2022Prepayments from customers* 15 993 18 711 Wages, holiday pay and bonus 31 567 26 139 Accrued expenses and other current liabilities 61 255 47 153 Total 108 815 92 003 * Prepayments from customers both relate to prepayments of fixed service fees for the firstmonth starting outsourcing deliveries, and prepayments related to liabilities for transferredpersonnel.Note 19 \u2013 Financial InstrumentsFinancial instruments by category2023 Financial assets Fair value Financial at amortised through profit liabilities at Total book costor lossamortised costvalue(NOK 1000)Financial assetsTrade accounts receivable 262 690 262 690 Other short-term receivables 46 083 46 083 Cash and cash equivalents 135 722 135 722 Total 444 495 - - 444 495 Financial liabilities at amortized costContigent considerations 1 544 1 544 Borrowings, short term 10 757 10 757 Borrowings, long term 439 964 439 964 Trade accounts payables 38 159 38 159 Other short-term debt 108 815 108 815 Total - 1 544 597 695 599 239 2022 Financial assets Fair value Financial at amortised through profit liabilities at Total book costor lossamortised costvalue(NOK 1000)Financial assetsTrade accounts receivable 191 715 191 715 Other short-term receivables 41 981 41 981 Cash and cash equivalents 91 796 91 796 Total 325 492 - - 325 492 Financial liabilities at amortized costContigent considerations 659 659Borrowings, short term 10 891 10 891 Borrowings, long term 369 693 369 693 Trade accounts payables 45 407 45 407 Other short-term debt 92 003 92 003 Total - 659 517 994 518 653Fair value of financial instruments The Group classifies fair value measurements by using a fair value hierarchy which re\ufb02ects the importance of the input used in the preparation of the measurements. The fair value hierarchy has the following levels:It is assessed that the carrying amounts of financial instruments recognised at amortised cost in the financial statements approximate their fair values. The assessment is based on a judgment that difference between interest rate at year-end compared to draw down. Value assessment of liabilities of financial instruments is set Level 3 in the fair value hierarchy.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__96": {
"value": "Note 18 \u2013 Other Short-Term Liabilities (NOK 1000) 2023 2022Prepayments from customers* 15 993 18 711 Wages, holiday pay and bonus 31 567 26 139 Accrued expenses and other current liabilities 61 255 47 153 Total 108 815 92 003 * Prepayments from customers both relate to prepayments of fixed service fees for the firstmonth starting outsourcing deliveries, and prepayments related to liabilities for transferredpersonnel.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__95": {
"value": "Note 18 \u2013 Other Short-Term Liabilities (NOK 1000) 2023 2022Prepayments from customers* 15 993 18 711 Wages, holiday pay and bonus 31 567 26 139 Accrued expenses and other current liabilities 61 255 47 153 Total 108 815 92 003 * Prepayments from customers both relate to prepayments of fixed service fees for the firstmonth starting outsourcing deliveries, and prepayments related to liabilities for transferredpersonnel.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__94": {
"value": "Note 18 \u2013 Other Short-Term Liabilities (NOK 1000) 2023 2022Prepayments from customers* 15 993 18 711 Wages, holiday pay and bonus 31 567 26 139 Accrued expenses and other current liabilities 61 255 47 153 Total 108 815 92 003 * Prepayments from customers both relate to prepayments of fixed service fees for the firstmonth starting outsourcing deliveries, and prepayments related to liabilities for transferredpersonnel.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__100": {
"value": "Note 19 \u2013 Financial InstrumentsFinancial instruments by category2023 Financial assets Fair value Financial at amortised through profit liabilities at Total book costor lossamortised costvalue(NOK 1000)Financial assetsTrade accounts receivable 262 690 262 690 Other short-term receivables 46 083 46 083 Cash and cash equivalents 135 722 135 722 Total 444 495 - - 444 495 Financial liabilities at amortized costContigent considerations 1 544 1 544 Borrowings, short term 10 757 10 757 Borrowings, long term 439 964 439 964 Trade accounts payables 38 159 38 159 Other short-term debt 108 815 108 815 Total - 1 544 597 695 599 239 2022 Financial assets Fair value Financial at amortised through profit liabilities at Total book costor lossamortised costvalue(NOK 1000)Financial assetsTrade accounts receivable 191 715 191 715 Other short-term receivables 41 981 41 981 Cash and cash equivalents 91 796 91 796 Total 325 492 - - 325 492 Financial liabilities at amortized costContigent considerations 659 659Borrowings, short term 10 891 10 891 Borrowings, long term 369 693 369 693 Trade accounts payables 45 407 45 407 Other short-term debt 92 003 92 003 Total - 659 517 994 518 653Fair value of financial instruments The Group classifies fair value measurements by using a fair value hierarchy which re\ufb02ects the importance of the input used in the preparation of the measurements. The fair value hierarchy has the following levels:It is assessed that the carrying amounts of financial instruments recognised at amortised cost in the financial statements approximate their fair values. The assessment is based on a judgment that difference between interest rate at year-end compared to draw down. Value assessment of liabilities of financial instruments is set Level 3 in the fair value hierarchy.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__99": {
"value": "Note 19 \u2013 Financial InstrumentsFinancial instruments by category2023 Financial assets Fair value Financial at amortised through profit liabilities at Total book costor lossamortised costvalue(NOK 1000)Financial assetsTrade accounts receivable 262 690 262 690 Other short-term receivables 46 083 46 083 Cash and cash equivalents 135 722 135 722 Total 444 495 - - 444 495 Financial liabilities at amortized costContigent considerations 1 544 1 544 Borrowings, short term 10 757 10 757 Borrowings, long term 439 964 439 964 Trade accounts payables 38 159 38 159 Other short-term debt 108 815 108 815 Total - 1 544 597 695 599 239 2022 Financial assets Fair value Financial at amortised through profit liabilities at Total book costor lossamortised costvalue(NOK 1000)Financial assetsTrade accounts receivable 191 715 191 715 Other short-term receivables 41 981 41 981 Cash and cash equivalents 91 796 91 796 Total 325 492 - - 325 492 Financial liabilities at amortized costContigent considerations 659 659Borrowings, short term 10 891 10 891 Borrowings, long term 369 693 369 693 Trade accounts payables 45 407 45 407 Other short-term debt 92 003 92 003 Total - 659 517 994 518 653Fair value of financial instruments The Group classifies fair value measurements by using a fair value hierarchy which re\ufb02ects the importance of the input used in the preparation of the measurements. The fair value hierarchy has the following levels:It is assessed that the carrying amounts of financial instruments recognised at amortised cost in the financial statements approximate their fair values. The assessment is based on a judgment that difference between interest rate at year-end compared to draw down. Value assessment of liabilities of financial instruments is set Level 3 in the fair value hierarchy.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__98": {
"value": "Note 19 \u2013 Financial InstrumentsFinancial instruments by category2023 Financial assets Fair value Financial at amortised through profit liabilities at Total book costor lossamortised costvalue(NOK 1000)Financial assetsTrade accounts receivable 262 690 262 690 Other short-term receivables 46 083 46 083 Cash and cash equivalents 135 722 135 722 Total 444 495 - - 444 495 Financial liabilities at amortized costContigent considerations 1 544 1 544 Borrowings, short term 10 757 10 757 Borrowings, long term 439 964 439 964 Trade accounts payables 38 159 38 159 Other short-term debt 108 815 108 815 Total - 1 544 597 695 599 239 2022 Financial assets Fair value Financial at amortised through profit liabilities at Total book costor lossamortised costvalue(NOK 1000)Financial assetsTrade accounts receivable 191 715 191 715 Other short-term receivables 41 981 41 981 Cash and cash equivalents 91 796 91 796 Total 325 492 - - 325 492 Financial liabilities at amortized costContigent considerations 659 659Borrowings, short term 10 891 10 891 Borrowings, long term 369 693 369 693 Trade accounts payables 45 407 45 407 Other short-term debt 92 003 92 003 Total - 659 517 994 518 653Fair value of financial instruments The Group classifies fair value measurements by using a fair value hierarchy which re\ufb02ects the importance of the input used in the preparation of the measurements. The fair value hierarchy has the following levels:It is assessed that the carrying amounts of financial instruments recognised at amortised cost in the financial statements approximate their fair values. The assessment is based on a judgment that difference between interest rate at year-end compared to draw down. Value assessment of liabilities of financial instruments is set Level 3 in the fair value hierarchy. Financial risk management The Group has some exposure to risks from its use of financial instruments, including credit risk, liquidity risk, interest rate risk and currency risk. This note presents information about the Group\u2019s exposure to each of the above-mentioned risks, and the Group\u2019s objectives, policies and processes for managing such risks. At the end of this note, information regarding the Group\u2019s capital management is provided.Market Risk from Financial Instruments Market risk is the risk that the fair value of future cash \ufb02ows of a financial instrument will \ufb02uctuate because of changes in market prices. Market prices comprise three types of risk: market risk (e.g. interest rate risk and currency risk), commodity price risk and other price risk. The Company\u2019s financial instruments are mainly exposed to interest rate and currency risks. Interest Rate Risk Interest rate risk is the risk that the fair value or future cash \ufb02ows of a financial instrument will \ufb02uctuate because of changes in market interest rates. The Group\u2019s interest risk mainly relates to the Company\u2019s bond loan of EUR 40 million (ref. Note 16), which has an interest rate equal to the 3 months Euribor plus 5.25%. Any +0.5 percentage point increase in the 3 monthsEuribor would increase the Group\u2019s annualinterest expense by approximately NOK 2.2million. The interest risk is thus considered tobe moderate.Foreign Currency Risk Foreign currency risk is the risk that the fair value or future cash \ufb02ows of a financial instrument will \ufb02uctuate because of changes in foreign exchange rates. The Company is primarily exposed to foreign exchange risk arising from various currency exposures with respect to the SEK, EUR and GBP in relation to its debt obligations as well as from commercial transactions.For operational transactions denominated in currencies other than the functional currency of the entities in the Group, the Company\u2019s policy is to exchange into foreign currency as required on a spot basis. Most transactions carried out by Group entities are done in the functional currency of those entities.As of 31 December 2023 the Company has a Euro-based bond loan of EUR 40 million. As at 31 December 2023 the Company had an unrealised currency gain amounting to NOK 1.3 million related to this loan. Except for this, the Group has limited exposure to currency risk from assets and liabilities recognised as of 31 December 2023 that are denominated in currencies other than the functional currency of the Group entities. As of 31 December 2023 the Group has currency exposure from EUR, DKK, INR, SEK, GBP, HUF, PLN, AUD and SGD. It is mainly the EUR exchange rate that constitutes a currency risk for the Company. A +/-5% negative change in the exchange rate of EUR would have resulted in a finance loss pre-tax of approximately NOK 23.6 million, with most of the potential gain/(loss) related to the EUR 40 million bond loan.Credit Risk Credit risk is the risk that a counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial loss. The Group is exposed to credit risk from its operating activities (primarily trade receivables) and from its financing activities, including deposits with banks and financial institutions, derivatives, debt instruments and account receivables. The counterparty to the cash and cash equivalents and deposits banks which are assessed to be solid. Trade Receivables and Contract Assets Customer credit risk is managed by each business unit subject to the Group\u2019s established policy, procedures and control relating to customer credit risk management. Credit quality of a customer is assessed based on a credit rating scorecard and individual credit limits are defined in accordance with this assessment. Outstanding customer receivables and contract assets are regularly monitored. The Group has a customer portfolio of well-known companies and has had low credit losses (Note 16). An impairment analysis is performed at each reporting date using a provision matrix to measure expected credit losses. The provision rates are based on days past due for groupings of various customer segments with similar loss patterns (i.e., by geographical region, product type, customer type and rating, and coverage by letters of credit or other forms of credit insurance). The calculation re\ufb02ects the probability-weighted outcome, the time value of money and reasonable and supportable information that is available at the reporting date about past events, current conditions and forecasts of future economic conditions. Generally, trade receivables are written off if past due for more than one year and are not subject to enforcement activity. The Group does not hold collateral as security. The Group evaluates the concentration of risk with respect to trade receivables and contract assets as low, as its customers are in several jurisdictions and industries and operate in largely independent markets. Liquidity risk Liquidity risk is the risk of being unable to pay financial liabilities as they fall due. The Group\u2019s approach to managing liquidity risk is to ensure that it will always have enough liquidity to meet its financial liabilities as they fall due, under normal as well as extraordinary circumstances, without incurring unacceptable losses or risking damage to the Group\u2019s reputation. Prudent liquidity risk management implies maintaining enough cash and the availability of appropriate funding.The table below details the contractual maturities for the Group\u2019s financial liabilities. The tables do not include interest payments. The contractual amounts were estimated based on the closing exchange rates at balance sheet date. Per 31 December 2023Less than 3 3 to 12 1 to 5 6 to 10 (NOK 1000)monthsmonthsyearsyears TotalBorrowings, long term 439 964 439 964 Borrowings, short term 370 10 387 10 757 Trade creditors and other short term liabilities 38 159 92 822 15 993 146 974 Leasing IFRS 16 7 238 9 653 26 950 3 214 47 055 Total liabilities 45 767 112 862 482 907 3 214 644 750 Per 31 December 2022Less than 3 3 to 12 1 to 5 6 to 10 (NOK 1000)monthsmonthsyearsyears TotalBorrowings, long term 7 188 3 703 10 891 Borrowings, short term 348 369 345 369 693 Trade creditors and other short term liabilities 45 407 73 291 18 711 137 409 Leasing IFRS 16 4 010 13 773 27 009 5 319 50 111 Total liabilities 49 765 456 409 52 908 9 022 568 104 NOK 368.2 million of the short-term borrowings in 2022 of NOK 369.3 million relates to the bond loan repaid in March 2023. Capital management A key objective in relation to capital management is to ensure that the Company maintains a sufficient capital structure to support its business development and to maintain a strong credit rating. The Company evaluates its capital structure considering current and projected cash \ufb02ows, potential new business opportunities and the Group\u2019s financial commitments.The Company has a long-term equity ratio target of between 25 \u2013 30%. The equity ratio as of 31 December 2023 was 18.3% (18.1%).The Group aims to maximise shareholder return over time, and the long-term target is to distribute dividends to shareholders of around 50% of the annual net profit before tax, taking into consideration its outlook, investment opportunities and financial position. There are restrictions on dividend payments in the bond loan agreement.To maintain or adjust the capital structure, the Company may issue new shares or obtain new loans.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__102": {
"value": "Financial risk management The Group has some exposure to risks from its use of financial instruments, including credit risk, liquidity risk, interest rate risk and currency risk. This note presents information about the Group\u2019s exposure to each of the above-mentioned risks, and the Group\u2019s objectives, policies and processes for managing such risks. At the end of this note, information regarding the Group\u2019s capital management is provided.Market Risk from Financial Instruments Market risk is the risk that the fair value of future cash \ufb02ows of a financial instrument will \ufb02uctuate because of changes in market prices. Market prices comprise three types of risk: market risk (e.g. interest rate risk and currency risk), commodity price risk and other price risk. The Company\u2019s financial instruments are mainly exposed to interest rate and currency risks. Interest Rate Risk Interest rate risk is the risk that the fair value or future cash \ufb02ows of a financial instrument will \ufb02uctuate because of changes in market interest rates. The Group\u2019s interest risk mainly relates to the Company\u2019s bond loan of EUR 40 million (ref. Note 16), which has an interest rate equal to the 3 months Euribor plus 5.25%. Any +0.5 percentage point increase in the 3 monthsEuribor would increase the Group\u2019s annualinterest expense by approximately NOK 2.2million. The interest risk is thus considered tobe moderate.Foreign Currency Risk Foreign currency risk is the risk that the fair value or future cash \ufb02ows of a financial instrument will \ufb02uctuate because of changes in foreign exchange rates. The Company is primarily exposed to foreign exchange risk arising from various currency exposures with respect to the SEK, EUR and GBP in relation to its debt obligations as well as from commercial transactions.For operational transactions denominated in currencies other than the functional currency of the entities in the Group, the Company\u2019s policy is to exchange into foreign currency as required on a spot basis. Most transactions carried out by Group entities are done in the functional currency of those entities.As of 31 December 2023 the Company has a Euro-based bond loan of EUR 40 million. As at 31 December 2023 the Company had an unrealised currency gain amounting to NOK 1.3 million related to this loan. Except for this, the Group has limited exposure to currency risk from assets and liabilities recognised as of 31 December 2023 that are denominated in currencies other than the functional currency of the Group entities. As of 31 December 2023 the Group has currency exposure from EUR, DKK, INR, SEK, GBP, HUF, PLN, AUD and SGD. It is mainly the EUR exchange rate that constitutes a currency risk for the Company. A +/-5% negative change in the exchange rate of EUR would have resulted in a finance loss pre-tax of approximately NOK 23.6 million, with most of the potential gain/(loss) related to the EUR 40 million bond loan.Credit Risk Credit risk is the risk that a counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial loss. The Group is exposed to credit risk from its operating activities (primarily trade receivables) and from its financing activities, including deposits with banks and financial institutions, derivatives, debt instruments and account receivables. The counterparty to the cash and cash equivalents and deposits banks which are assessed to be solid. Trade Receivables and Contract Assets Customer credit risk is managed by each business unit subject to the Group\u2019s established policy, procedures and control relating to customer credit risk management. Credit quality of a customer is assessed based on a credit rating scorecard and individual credit limits are defined in accordance with this assessment. Outstanding customer receivables and contract assets are regularly monitored. The Group has a customer portfolio of well-known companies and has had low credit losses (Note 16). An impairment analysis is performed at each reporting date using a provision matrix to measure expected credit losses. The provision rates are based on days past due for groupings of various customer segments with similar loss patterns (i.e., by geographical region, product type, customer type and rating, and coverage by letters of credit or other forms of credit insurance). The calculation re\ufb02ects the probability-weighted outcome, the time value of money and reasonable and supportable information that is available at the reporting date about past events, current conditions and forecasts of future economic conditions. Generally, trade receivables are written off if past due for more than one year and are not subject to enforcement activity. The Group does not hold collateral as security. The Group evaluates the concentration of risk with respect to trade receivables and contract assets as low, as its customers are in several jurisdictions and industries and operate in largely independent markets. Liquidity risk Liquidity risk is the risk of being unable to pay financial liabilities as they fall due. The Group\u2019s approach to managing liquidity risk is to ensure that it will always have enough liquidity to meet its financial liabilities as they fall due, under normal as well as extraordinary circumstances, without incurring unacceptable losses or risking damage to the Group\u2019s reputation. Prudent liquidity risk management implies maintaining enough cash and the availability of appropriate funding.The table below details the contractual maturities for the Group\u2019s financial liabilities. The tables do not include interest payments. The contractual amounts were estimated based on the closing exchange rates at balance sheet date. Per 31 December 2023Less than 3 3 to 12 1 to 5 6 to 10 (NOK 1000)monthsmonthsyearsyears TotalBorrowings, long term 439 964 439 964 Borrowings, short term 370 10 387 10 757 Trade creditors and other short term liabilities 38 159 92 822 15 993 146 974 Leasing IFRS 16 7 238 9 653 26 950 3 214 47 055 Total liabilities 45 767 112 862 482 907 3 214 644 750 Per 31 December 2022Less than 3 3 to 12 1 to 5 6 to 10 (NOK 1000)monthsmonthsyearsyears TotalBorrowings, long term 7 188 3 703 10 891 Borrowings, short term 348 369 345 369 693 Trade creditors and other short term liabilities 45 407 73 291 18 711 137 409 Leasing IFRS 16 4 010 13 773 27 009 5 319 50 111 Total liabilities 49 765 456 409 52 908 9 022 568 104 NOK 368.2 million of the short-term borrowings in 2022 of NOK 369.3 million relates to the bond loan repaid in March 2023. Capital management A key objective in relation to capital management is to ensure that the Company maintains a sufficient capital structure to support its business development and to maintain a strong credit rating. The Company evaluates its capital structure considering current and projected cash \ufb02ows, potential new business opportunities and the Group\u2019s financial commitments.The Company has a long-term equity ratio target of between 25 \u2013 30%. The equity ratio as of 31 December 2023 was 18.3% (18.1%).The Group aims to maximise shareholder return over time, and the long-term target is to distribute dividends to shareholders of around 50% of the annual net profit before tax, taking into consideration its outlook, investment opportunities and financial position. There are restrictions on dividend payments in the bond loan agreement.To maintain or adjust the capital structure, the Company may issue new shares or obtain new loans.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__103-1": {
"value": "Market Risk from Financial Instruments Market risk is the risk that the fair value of future cash \ufb02ows of a financial instrument will \ufb02uctuate because of changes in market prices. Market prices comprise three types of risk: market risk (e.g. interest rate risk and currency risk), commodity price risk and other price risk. The Company\u2019s financial instruments are mainly exposed to interest rate and currency risks. Interest Rate RiskInterest rate risk is the risk that the fair value or future cash \ufb02ows of a financial instrument will \ufb02uctuate because of changes in market interest rates. The Group\u2019s interest risk mainly relates to the Company\u2019s bond loan of EUR 40 million (ref. Note 16), which has an interest rate equal to the 3 months Euribor plus 5.25%. Any +0.5 percentage point increase in the 3 monthsEuribor would increase the Group\u2019s annualinterest expense by approximately NOK 2.2million. The interest risk is thus considered tobe moderate.Foreign Currency Risk Foreign currency risk is the risk that the fair value or future cash \ufb02ows of a financial instrument will \ufb02uctuate because of changes in foreign exchange rates. The Company is primarily exposed to foreign exchange risk arising from various currency exposures with respect to the SEK, EUR and GBP in relation to its debt obligations as well as from commercial transactions.For operational transactions denominated in currencies other than the functional currency of the entities in the Group, the Company\u2019s policy is to exchange into foreign currency as required on a spot basis. Most transactions carried out by Group entities are done in the functional currency of those entities.As of 31 December 2023 the Company has a Euro-based bond loan of EUR 40 million. As at 31 December 2023 the Company had an unrealised currency gain amounting to NOK 1.3 million related to this loan. Except for this, the Group has limited exposure to currency risk from assets and liabilities recognised as of 31 December 2023 that are denominated in currencies other than the functional currency of the Group entities. As of 31 December 2023 the Group has currency exposure from EUR, DKK, INR, SEK, GBP, HUF, PLN, AUD and SGD. It is mainly the EUR exchange rate that constitutes a currency risk for the Company. A +/-5% negative change in the exchange rate of EUR would have resulted in a finance loss pre-tax of approximately NOK 23.6 million, with most of the potential gain/(loss) related to the EUR 40 million bond loan.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__106": {
"value": "Foreign Currency Risk Foreign currency risk is the risk that the fair value or future cash \ufb02ows of a financial instrument will \ufb02uctuate because of changes in foreign exchange rates. The Company is primarily exposed to foreign exchange risk arising from various currency exposures with respect to the SEK, EUR and GBP in relation to its debt obligations as well as from commercial transactions.For operational transactions denominated in currencies other than the functional currency of the entities in the Group, the Company\u2019s policy is to exchange into foreign currency as required on a spot basis. Most transactions carried out by Group entities are done in the functional currency of those entities.As of 31 December 2023 the Company has a Euro-based bond loan of EUR 40 million. As at 31 December 2023 the Company had an unrealised currency gain amounting to NOK 1.3 million related to this loan. Except for this, the Group has limited exposure to currency risk from assets and liabilities recognised as of 31 December 2023 that are denominated in currencies other than the functional currency of the Group entities. As of 31 December 2023 the Group has currency exposure from EUR, DKK, INR, SEK, GBP, HUF, PLN, AUD and SGD. It is mainly the EUR exchange rate that constitutes a currency risk for the Company. A +/-5% negative change in the exchange rate of EUR would have resulted in a finance loss pre-tax of approximately NOK 23.6 million, with most of the potential gain/(loss) related to the EUR 40 million bond loan.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__107-1": {
"value": "Credit Risk Credit risk is the risk that a counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial loss. The Group is exposed to credit risk from its operating activities (primarily trade receivables) and from its financing activities, including deposits with banks and financial institutions, derivatives, debt instruments and account receivables. The counterparty to the cash and cash equivalents and deposits banks which are assessed to be solid.Trade Receivables and Contract Assets Customer credit risk is managed by each business unit subject to the Group\u2019s established policy, procedures and control relating to customer credit risk management. Credit quality of a customer is assessed based on a credit rating scorecard and individual credit limits are defined in accordance with this assessment. Outstanding customer receivables and contract assets are regularly monitored. The Group has a customer portfolio of well-known companies and has had low credit losses (Note 16). An impairment analysis is performed at each reporting date using a provision matrix to measure expected credit losses. The provision rates are based on days past due for groupings of various customer segments with similar loss patterns (i.e., by geographical region, product type, customer type and rating, and coverage by letters of credit or other forms of credit insurance). The calculation re\ufb02ects the probability-weighted outcome, the time value of money and reasonable and supportable information that is available at the reporting date about past events, current conditions and forecasts of future economic conditions. Generally, trade receivables are written off if past due for more than one year and are not subject to enforcement activity. The Group does not hold collateral as security. The Group evaluates the concentration of risk with respect to trade receivables and contract assets as low, as its customers are in several jurisdictions and industries and operate in largely independent markets.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__109": {
"value": "Liquidity risk Liquidity risk is the risk of being unable to pay financial liabilities as they fall due. The Group\u2019s approach to managing liquidity risk is to ensure that it will always have enough liquidity to meet its financial liabilities as they fall due, under normal as well as extraordinary circumstances, without incurring unacceptable losses or risking damage to the Group\u2019s reputation. Prudent liquidity risk management implies maintaining enough cash and the availability of appropriate funding.The table below details the contractual maturities for the Group\u2019s financial liabilities. The tables do not include interest payments. The contractual amounts were estimated based on the closing exchange rates at balance sheet date. Per 31 December 2023Less than 3 3 to 12 1 to 5 6 to 10 (NOK 1000)monthsmonthsyearsyears TotalBorrowings, long term 439 964 439 964 Borrowings, short term 370 10 387 10 757 Trade creditors and other short term liabilities 38 159 92 822 15 993 146 974 Leasing IFRS 16 7 238 9 653 26 950 3 214 47 055 Total liabilities 45 767 112 862 482 907 3 214 644 750 Per 31 December 2022Less than 3 3 to 12 1 to 5 6 to 10 (NOK 1000)monthsmonthsyearsyears TotalBorrowings, long term 7 188 3 703 10 891 Borrowings, short term 348 369 345 369 693 Trade creditors and other short term liabilities 45 407 73 291 18 711 137 409 Leasing IFRS 16 4 010 13 773 27 009 5 319 50 111 Total liabilities 49 765 456 409 52 908 9 022 568 104 NOK 368.2 million of the short-term borrowings in 2022 of NOK 369.3 million relates to the bond loan repaid in March 2023.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__110": {
"value": "Capital management A key objective in relation to capital management is to ensure that the Company maintains a sufficient capital structure to support its business development and to maintain a strong credit rating. The Company evaluates its capital structure considering current and projected cash \ufb02ows, potential new business opportunities and the Group\u2019s financial commitments.The Company has a long-term equity ratio target of between 25 \u2013 30%. The equity ratio as of 31 December 2023 was 18.3% (18.1%).The Group aims to maximise shareholder return over time, and the long-term target is to distribute dividends to shareholders of around 50% of the annual net profit before tax, taking into consideration its outlook, investment opportunities and financial position. There are restrictions on dividend payments in the bond loan agreement.To maintain or adjust the capital structure, the Company may issue new shares or obtain new loans.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__112": {
"value": "Note 20 \u2013 Transactions with Related Partiesa) Purchase from related partiesRelated Party Transaction 2023 2022Rayon Design AS* Management 1 566 2 815 ServicesTotal 1 566 2 815 * Norwegian Retail AS, a company owned 100% by Hans-Petter Mellerud, CEO of Zalaris ASA, owns 40% of the shares in Rayon Design AS.b) Remuneration to senior group management and the board(NOK 1000) 2023 2022Short-term benefit 14 710 14 172 Pension benefits 819 783 Share-based payment 7 977 5 775 Total 23 506 20 730 Further details can be found in the annual remuneration report for 2023 published on www.zalaris.com",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__111": {
"value": "Note 20 \u2013 Transactions with Related Partiesa) Purchase from related partiesRelated Party Transaction 2023 2022Rayon Design AS* Management 1 566 2 815 ServicesTotal 1 566 2 815 * Norwegian Retail AS, a company owned 100% by Hans-Petter Mellerud, CEO of Zalaris ASA, owns 40% of the shares in Rayon Design AS.b) Remuneration to senior group management and the board(NOK 1000) 2023 2022Short-term benefit 14 710 14 172 Pension benefits 819 783 Share-based payment 7 977 5 775 Total 23 506 20 730 Further details can be found in the annual remuneration report for 2023 published on www.zalaris.com",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__113": {
"value": "Note 21 \u2013 Overview of Subsidiaries The following subsidiaries are included in the consolidated accounts: Company Country \"Ownership/Voting share\"ba.se consulting & services GmbH Germany 100%vyble GmbH Germany 90%Zalaris Australia Pty Ltd Australia 100%Zalaris Deutschland GmbH Germany 100%Zalaris France SAS France 100%Zalaris HR Services Denmark A/S Denmark 100%Zalaris HR Services Espa\u00f1a SL Spain 100%Zalaris HR Services Estonia Estonia 100%Zalaris HR Services Finland OY Finland 100%Zalaris HR Services India Pvt Ltd India 100%Zalaris HR Services Ireland Ltd Ireland 100%Zalaris HR Services Latvia SIA Latvia 100%Zalaris HR Services Lithuania UAB Lithuania 100%Zalaris HR Services Norway AS Norway 100%Zalaris HR Services Sverige AB Sweden 100%Zalaris Magyarorsz\u00e1g Kft Hungary 100%Zalaris Polska Sp Z.o.o Poland 100%Zalaris Singapore Pte Ltd Singapore 100%Zalaris UK Ltd UK 100%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__114": {
"value": "Note 22 \u2013 Share-based payment plan Zalaris ASA (the \u201cCompany\u201d) operates a share-based payment plan for members of the executive management and key employees. The share-based payment plan consists of a share option program and restricted stock units (\u201cRSUs\u201d). The costs recognised for the share-based payment plan are shown in the following table:(NOK 1000) 2023 2022Restricted Stock Units 1 656 1 101 Employee share options 9 933 7 526 Accrued social security costs 3 014 (110)Total recognized costs 14 603 8 517 Accrued payroll tax at the end of the period 1 816 118 Restricted stock units The general meeting of Zalaris ASA held on 23 May 2023, gave the Board the authority to grant up to 135,000 RSUs annually to executive management, with matching requirements. Under this plan the executive management may convert up to 50% of approved bonuses to RSU\u2019s at a 100% higher value (e.g. NOK 50k of annual bonus is converted to NOK 100k worth of RSUs). The purpose of the RSUs is to further align the interests of the Company, its subsidiaries and its shareholders by providing long term incentives in the form of an own investment in the Company done by the participant and matching awards (the RSUs).The granted RSUs have a three-year vesting period. The RSUs require the employee to purchase the required number of matching shares at the grant date and hold these until the RSUs are fully vested. Non-vested RSUs are cancelled when the employee has given notice of termination and are treated as forfeited. If for some reason the Company is not holding a sufficient number of shares at the relevant settlement date, any RSUs awarded and settled under the plan shall be settled by a cash bonus payment equal to the fair market value per share on the date of settlement multiplied by the number of RSUs. A total of 82,343 RSUs were granted in 2023.The Company will do its utmost to settle the granted RSUs as shares, and thus accounts for the RSUs as an equity-settled plan.The following table illustrates the number of RSUs outstanding:Number of RSUs 2023 2022Outstanding at the beginning of the period 66 299 125 268 Granted 82 343 41 031 Released (11 979) (100 000)Outstanding at the end of the period 136 663 66 299 The fair value of the RSUs is the weighted average share price at grant date:The weighted average assumptions used 2023 2022Expected life of RSUs (year) 3.00 3.00 Weighted average share price 41.00 47.00 Share Option Program The general meeting of Zalaris ASA held on 20 May 2021, gave the Board the authority to grant up to 1 million employee share options annually for a three-year period. The strike price is based on the weighted average share price for seven days preceding the grant. The options granted vest after 36 months. Each share option corresponds to one share. Employee share options are not subject to any performance-based vesting conditions. The Company has the option to settle the share options in cash, however they have no legal or constructive obligation to repurchase or offer cash-settlements for options granted. Non-vested share options are cancelled when the employee has given notice of termination and are treated as forfeited. A total of 1,000,000 options were granted in 2023. The options were granted at an average exercise price of NOK 37.18. The following table illustrates the number of options outstanding and their weighted average exercise price (WAEP): 2023 2022Number of Number of options WAEP (NOK)options WAEP (NOK)Outstanding at the beginning of the period 2 246 500 46.57 1 522 500 51.87 Granted 1 000 000 37.18 807 000 37.06 Exercised (34 212) 35.04 - - Terminated (340 800) 44.92 (83 000) 51.02 Expired (139 488) 31.75 - - Outstanding at the end of the period 2 732 000 44.25 2 246 500 46.57 Exercisable at the end of the period - - - - The range of exercise prices for options outstanding at the end of the year was NOK 29.10 to NOK 61.91.The fair value of the share options is estimated at the grant date using the Black-Scholes option pricing model, taking into account the terms and conditions upon which the share options were granted. The weighted average fair value of share options granted to employees during 2023 was NOK 16.49 per option (NOK 11.12). The following table lists the key inputs to the model used for the year ended 31 December:The weighted average assumptions used 2023 2022Expected volatility (%) 47.16 44.22 Risk-free interest rate (%) 3.19 2.97 Expected life of options (year) 3.0 3.2 Weighted average share price 41.21 34.78 Historic volatility is assumed to be a reasonable indicator of expected volatility. Expected volatility is therefore defined as historic volatility. The risk-free interest rate used for share option calculations is collected as of grant date of Norwegian state bonds from Norges Bank. Where there is no exact match between the term of the interest rates and the term of the share options, interpolation is used to estimate a comparable term.Social security costs on employee share options outstanding are estimated at the end of each quarter based on the difference between actual share price and exercise price for the option and recognised as an expense over the vesting period. Annual share purchase program The Company completed an annual share purchase program for employees in December 2023. As part of the program, Zalaris has sold 24,511 own shares to employees at a subscription price of NOK 33.41 per share for Norwegian employees and NOK 31.45 for non-Norwegian employees. The shares were transferred to the employees in February 2024. The subscription price was based on the volume-weighted average share price in the period between 29 November to 7 December 2023, less a 20 % discount. To receive the discount the shares, have a 12 month lock-up period. See Executive Remuneration Policy available at www.zalaris.com for detailed information on the Group\u2019s share-based payment plan.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__116": {
"value": "Note 23 \u2013 Discontinued operations In the board meeting on 13 June 2022, the Group decided to initiate a process to reduce its ownership in vyble GmbH (\u201cvyble\u201d), a company based in Hagen, Germany. The Group acquired a 90 % ownership. The transaction is expected to be completed within a year from this date. At 30 June 2022, vyble was classified as a company held for sale and as a discontinued operation. The business of vyble represented the entirety of the Group\u2019s HR & Payroll Tech Investments until the decision of sale was made. With vyble being classified as discontinued operations, the HR & Payroll Tech Investments segment is no longer presented in the segment note. The results of vyble for the year are presented below:Profit & Loss from discontinued operations(NOK 1000) 2023 2022Revenue 3 386 3 378 Operating expenses 13 769 23 992 Operating loss (10 383) (20 614)Finance costs 404 167 Profit/(loss) before tax from discontinued operation (10 787) (20 781)Tax expense 2 373 4 763 Profit/(loss) for the year tax from discontinued operation (8 414) (16 018)The accumulated loss attributed to non-controlling interest NOK 2,4 million, which is also this year\u2019s loss. There are no dividend paid to either The Group or the non-controlling interest. The major classes of assets and liabilities of vyble classified as held for sale as at 30 June are as follows, whereof 10 % is attributed to the non-controlling interest: Assets held for sale(NOK 1000) 2023 2022AssetsIntangible assets 8 674 9 628 Property, plant and equipment 9 11 Trade accounts receivable 1 343 1 089 Cash and cash equivalents 248 1 655 Total assets held for sale 10 274 12 383 LiabilitiesCreditors 544 1 500 Interest-bearing loans and borrowings 4 135 3 283 Liabilties directly associated with assets held for sale 4 679 4 783 Net assets directly associated with disposal group 5 595 7 600 The net cash flows incurred by vyble are as follows: Cash flow(NOK 1000) 2023 2022Operating (7 771) (18 828)Investing (107) (11 592)Net cash outflow (7 878) (30 420)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__115": {
"value": "Note 23 \u2013 Discontinued operations In the board meeting on 13 June 2022, the Group decided to initiate a process to reduce its ownership in vyble GmbH (\u201cvyble\u201d), a company based in Hagen, Germany. The Group acquired a 90 % ownership. The transaction is expected to be completed within a year from this date. At 30 June 2022, vyble was classified as a company held for sale and as a discontinued operation. The business of vyble represented the entirety of the Group\u2019s HR & Payroll Tech Investments until the decision of sale was made. With vyble being classified as discontinued operations, the HR & Payroll Tech Investments segment is no longer presented in the segment note. The results of vyble for the year are presented below:Profit & Loss from discontinued operations(NOK 1000) 2023 2022Revenue 3 386 3 378 Operating expenses 13 769 23 992 Operating loss (10 383) (20 614)Finance costs 404 167 Profit/(loss) before tax from discontinued operation (10 787) (20 781)Tax expense 2 373 4 763 Profit/(loss) for the year tax from discontinued operation (8 414) (16 018)The accumulated loss attributed to non-controlling interest NOK 2,4 million, which is also this year\u2019s loss. There are no dividend paid to either The Group or the non-controlling interest. The major classes of assets and liabilities of vyble classified as held for sale as at 30 June are as follows, whereof 10 % is attributed to the non-controlling interest: Assets held for sale(NOK 1000) 2023 2022AssetsIntangible assets 8 674 9 628 Property, plant and equipment 9 11 Trade accounts receivable 1 343 1 089 Cash and cash equivalents 248 1 655 Total assets held for sale 10 274 12 383 LiabilitiesCreditors 544 1 500 Interest-bearing loans and borrowings 4 135 3 283 Liabilties directly associated with assets held for sale 4 679 4 783 Net assets directly associated with disposal group 5 595 7 600 The net cash flows incurred by vyble are as follows: Cash flow(NOK 1000) 2023 2022Operating (7 771) (18 828)Investing (107) (11 592)Net cash outflow (7 878) (30 420)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s9_notes__6__117": {
"value": "Note 24 \u2013 Events After the Balance Sheet Date The company has sold its building in Leipzig office. It generates net cash proceeds of NOK 31 million. after paying off debt and other costs related to the sale. The sale resulted in a net gain of around NOK 11 million, which will be reported in the first quarter. There have been no other events after the balance sheet date which have had a material effect on the issued accounts.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:549300XBITM62HH7HW18",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
}
}
}