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"ifrs-full:IssuedCapitalMember", "unit": "iso4217:NOK" } }, "f6871": { "value": "1073498000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember", "unit": "iso4217:NOK" } }, "f6876": { "value": "-81840000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:NOK" } }, "f6881": { "value": "996457000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00", "unit": "iso4217:NOK" } }, "s8_notes__11__6": { "value": "Note 1 \u2013 Corporate Information Saga Pure ASA (former \u201cSaga Tankers ASA\u201d) (\u201cthe Company\u201d) is a public limited liability company incorporated and domiciled in Norway. The address of the head office is Sj\u00f8lyst Plass 2, 0278 Oslo, Norway. The Company was incorporated on 24 March 2010 and was listed on the Oslo Stock Exchange \u201cEuronext Expand\u201d (former \u201cOslo Axess\u201d) -list on 18 June 2010. In 2021 the listing was transferred to Oslo B\u00f8rs (the main list). The consolidated financial statements for the year ended 31 December 2023, were approved by the Board of Directors on 22 April 2024, and will be presented for approval at the Annual General Meeting on 23 May 2024. The business activity of the Group is investment and management related to industry, energy, real estate, including ownership and investment in other businesses.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__9": { "value": "Saga Pure ASA", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__8": { "value": "Saga Pure ASA", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__7": { "value": "Saga Pure ASA", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__10": { "value": "public limited liability company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__12": { "value": "Norway", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__11": { "value": "Norway", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__13": { "value": "Sj\u00f8lyst Plass 2, 0278 Oslo", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__14": { "value": "The business activity of the Group is investment and management related to industry, energy, real estate, including ownership and investment in other businesses.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__15": { "value": "Note 2 \u2013 Accounting Policies The principal accounting policies applied in the preparation of these consolidated financial statements are set out below. These policies have been applied to all the years presented, unless otherwise stated. Basis of preparation The financial statements for Saga Pure for the financial year 2023 have been prepared in accordance with IFRS Accounting Standards as adopted by the EU. The IFRS principles have been applied consistently since incorporation. Below is a summary of the Group\u2019s accounting policies to be applied in the consolidated financial statements. The consolidated financial statements are presented in NOK and all numbers are rounded to the nearest thousands, except where otherwise indicated. The statement of comprehensive income is presented on a mixed basis (a blend of expenses by nature and function), as this is assessed to be the most relevant and reliable presentation. Going concern The financial statements have been prepared on the going concern assumption. For additional information see Board of Director\u2019s report. Basis of consolidation The consolidated financial statements comprise the financial statements of Saga Pure ASA and its subsidiary (the \u201cGroup\u201d) as of 31 December each year. Revenue recognition Other income is related to services provided and are recognized on an ongoing basis based on hours delivered to the customer. Associates Associates are all entities over which the group has significant influence but not control or joint control. This is generally the case when the group holds between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting. Under the equity method, the investment is initially recognized at cost, and the carrying amount is increased or decreased to recognize the investor\u2019s share of the profit or loss of the investee after the date of acquisition. The group\u2019s investment in associates includes goodwill identified on acquisition. If the ownership interest in an associate is reduced, but significant influence is retained, only a proportionate share of the amounts previously recognized in other comprehensive income is reclassified to profit or loss where appropriate. The group\u2019s share of post-acquisition profit or loss is recognized in the income statement, and its share of post-acquisition movements in other comprehensive income is recognized in other comprehensive income with a corresponding adjustment to the carrying amount of the investment. The group determines at each reporting date whether there is any objective evidence that the investment in the associate is impaired. If this is the case, the group calculates the amount of impairment as the difference between the recoverable amount of the associate and its carrying value and recognizes the amount adjacent to share of profit/ (loss) of associates in the income statement. Dilution gains and losses arising in investments in associates are recognized in the income statement. Pensions The company is obligated to have an occupational pension plan. The company meets the requirements for an occupational pension plan in accordance with the Norwegian law on required occupational pensions. Significant accounting judgments, estimates and assumptions The preparation of financial statements in accordance with IFRS requires management to make judgments, estimates and assumptions that may affect assets, liabilities, revenues, expenses and information in notes to the financial statement. Estimates are management\u2019s best knowledge based on information available at the date the financial statements are authorized for issue. Actual results may differ from these estimates. Such changes will be recognized when new estimates can be determined with certainty. Non-current financial investments Investment in associated companies are accounted for using the equity method. Acquired goodwill and/or intangible assets is subject to impairment testing. References re made to note 4 regarding impairment of investment in Associates. Summary of significant accounting policies Share-based payments The Group has an equity-settled share-based remuneration program towards certain employees. The cost of this program is determined by the fair value at the grant date, as calculated by the Black-Scholes model. The cost is recognised as employee benefit expenses, together with a corresponding increase in other equity, over the vesting period. As this is equity settled, no subsequent fair value measurements are made post grant date. Social security Share-based payments The potential social security related to the share-based program, will be payable at expiration, based on the end value \u2013 if any \u2013 of the options. Reserves for social security are made, based in the current value of the option, as if it was at its expiration, hence, a full undiscounted reserve. The calculation is based on the difference between the strike price of the option, and the current stock price. If the option at the time of measurement is \u201cout of the money\u201d \u2013 no reserves is made. Investment and trading of financial instruments/assets at fair value through profit or loss Financial instruments/assets are classified at initial recognition, and subsequently measured at amortised cost, fair value through other comprehensive income (OCI), or at fair value through profit or loss, whereas the latter acquired principally for the purpose of generating a profit from fluctuation in prices is the most crucial for the Group. The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Group\u2019s business model for managing them. Current investments are considered part of a held for trading portfolio if they are acquired for the purpose of selling or repurchasing in the near term. The trading portfolio is considered a subordinated business compared to the long-term investments. These investments are subsequently measured at fair value in the statement of financial position with net changes in fair value recognized in the statement of profit and loss. Investments subsequently measured at fair value over profit and loss in accordance with the fair value hierarchy: \u2022 Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities. \u2022 Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices). \u2022 Level 3: Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs). Net unrealised and realized gain/losses on the portfolio of investments is classified as operating income, while net unrealized and realized losses is classified as operating expenses. Foreign currency The financial statements are presented in NOK, which is also the functional currency for all the companies in the Group. Transactions in foreign currencies are recorded at the exchange rate in effect at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the exchange rate at the financial position date. Non-monetary items that are measured at historical cost in a foreign currency are translated using the exchange rates as at the dates of the initial transactions. Cash, cash equivalents and cash flow statement Cash represents cash on hand and deposits with bank that is callable on demand. Cash equivalents are held to meet short-term commitments and represent short-term, highly liquid investments which are readily convertible into known amounts of cash with original maturities of three months or less and that are subject to an insignificant risk of change in value. The cash flow statement is prepared using the indirect method. Provisions Provisions are recognized when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects, where appropriate, the risks specific to the liability. Where discounting is used, the increase in the provision due to the passage of time is recognized as financial expense. Ordinary taxation The parent company and the wholly owned subsidiary are subject to the ordinary Norwegian taxation regime. Current income taxes are measured at the amount expected to be paid to (recover from) authorities, deferred tax assets/liabilities are calculated based on temporary differences at the reporting date. Deferred tax assets are recognized to the extent that it is probable that they can be utilized in the future. Dividends and capital gains are taxed according to the Norwegian exemption model. Financial position classification Current assets and current liabilities include items due less than one year from the financial position date, and items tied to the operating cycle. The current portion of long-term debt is included as current liabilities. Related parties Parties are related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also related if they are subject to common control or common significant influence. Events after financial position date New information regarding the Group\u2019s situation on the financial position date is taken into account in the financial statements. Events occurring after the financial position date, that do not affect the Group on the financial position date but will affect the Group\u2019s situation in the future, are disclosed if significant. New and amended standards adopted by the group in the reporting period There are no new standards in 2023 with significant impact for the Group. Standards and Interpretations in issue but not yet adopted There are no new standards or amendments which have been issued, but are not yet effective, that are considered to have an impact on the Group.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__18": { "value": "Basis of preparation The financial statements for Saga Pure for the financial year 2023 have been prepared in accordance with IFRS Accounting Standards as adopted by the EU. The IFRS principles have been applied consistently since incorporation. Below is a summary of the Group\u2019s accounting policies to be applied in the consolidated financial statements. The consolidated financial statements are presented in NOK and all numbers are rounded to the nearest thousands, except where otherwise indicated. The statement of comprehensive income is presented on a mixed basis (a blend of expenses by nature and function), as this is assessed to be the most relevant and reliable presentation. Going concern The financial statements have been prepared on the going concern assumption. For additional information see Board of Director\u2019s report. Basis of consolidation The consolidated financial statements comprise the financial statements of Saga Pure ASA and its subsidiary (the \u201cGroup\u201d) as of 31 December each year. Revenue recognition Other income is related to services provided and are recognized on an ongoing basis based on hours delivered to the customer. Associates Associates are all entities over which the group has significant influence but not control or joint control. This is generally the case when the group holds between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting. Under the equity method, the investment is initially recognized at cost, and the carrying amount is increased or decreased to recognize the investor\u2019s share of the profit or loss of the investee after the date of acquisition. The group\u2019s investment in associates includes goodwill identified on acquisition. If the ownership interest in an associate is reduced, but significant influence is retained, only a proportionate share of the amounts previously recognized in other comprehensive income is reclassified to profit or loss where appropriate. The group\u2019s share of post-acquisition profit or loss is recognized in the income statement, and its share of post-acquisition movements in other comprehensive income is recognized in other comprehensive income with a corresponding adjustment to the carrying amount of the investment. The group determines at each reporting date whether there is any objective evidence that the investment in the associate is impaired. If this is the case, the group calculates the amount of impairment as the difference between the recoverable amount of the associate and its carrying value and recognizes the amount adjacent to share of profit/ (loss) of associates in the income statement. Dilution gains and losses arising in investments in associates are recognized in the income statement. Pensions The company is obligated to have an occupational pension plan. The company meets the requirements for an occupational pension plan in accordance with the Norwegian law on required occupational pensions.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__16": { "value": "Basis of preparation The financial statements for Saga Pure for the financial year 2023 have been prepared in accordance with IFRS Accounting Standards as adopted by the EU. The IFRS principles have been applied consistently since incorporation. Below is a summary of the Group\u2019s accounting policies to be applied in the consolidated financial statements. The consolidated financial statements are presented in NOK and all numbers are rounded to the nearest thousands, except where otherwise indicated. The statement of comprehensive income is presented on a mixed basis (a blend of expenses by nature and function), as this is assessed to be the most relevant and reliable presentation. Going concern The financial statements have been prepared on the going concern assumption. For additional information see Board of Director\u2019s report. Basis of consolidation The consolidated financial statements comprise the financial statements of Saga Pure ASA and its subsidiary (the \u201cGroup\u201d) as of 31 December each year. Revenue recognition Other income is related to services provided and are recognized on an ongoing basis based on hours delivered to the customer. Associates Associates are all entities over which the group has significant influence but not control or joint control. This is generally the case when the group holds between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting. Under the equity method, the investment is initially recognized at cost, and the carrying amount is increased or decreased to recognize the investor\u2019s share of the profit or loss of the investee after the date of acquisition. The group\u2019s investment in associates includes goodwill identified on acquisition. If the ownership interest in an associate is reduced, but significant influence is retained, only a proportionate share of the amounts previously recognized in other comprehensive income is reclassified to profit or loss where appropriate. The group\u2019s share of post-acquisition profit or loss is recognized in the income statement, and its share of post-acquisition movements in other comprehensive income is recognized in other comprehensive income with a corresponding adjustment to the carrying amount of the investment. The group determines at each reporting date whether there is any objective evidence that the investment in the associate is impaired. If this is the case, the group calculates the amount of impairment as the difference between the recoverable amount of the associate and its carrying value and recognizes the amount adjacent to share of profit/ (loss) of associates in the income statement. Dilution gains and losses arising in investments in associates are recognized in the income statement. Pensions The company is obligated to have an occupational pension plan. The company meets the requirements for an occupational pension plan in accordance with the Norwegian law on required occupational pensions.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__17": { "value": "Going concern The financial statements have been prepared on the going concern assumption. For additional information see Board of Director\u2019s report.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__20": { "value": "Revenue recognition Other income is related to services provided and are recognized on an ongoing basis based on hours delivered to the customer.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__21": { "value": "Associates Associates are all entities over which the group has significant influence but not control or joint control. This is generally the case when the group holds between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting. Under the equity method, the investment is initially recognized at cost, and the carrying amount is increased or decreased to recognize the investor\u2019s share of the profit or loss of the investee after the date of acquisition. The group\u2019s investment in associates includes goodwill identified on acquisition. If the ownership interest in an associate is reduced, but significant influence is retained, only a proportionate share of the amounts previously recognized in other comprehensive income is reclassified to profit or loss where appropriate. The group\u2019s share of post-acquisition profit or loss is recognized in the income statement, and its share of post-acquisition movements in other comprehensive income is recognized in other comprehensive income with a corresponding adjustment to the carrying amount of the investment. The group determines at each reporting date whether there is any objective evidence that the investment in the associate is impaired. If this is the case, the group calculates the amount of impairment as the difference between the recoverable amount of the associate and its carrying value and recognizes the amount adjacent to share of profit/ (loss) of associates in the income statement. Dilution gains and losses arising in investments in associates are recognized in the income statement.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__19": { "value": "Associates Associates are all entities over which the group has significant influence but not control or joint control. This is generally the case when the group holds between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting. Under the equity method, the investment is initially recognized at cost, and the carrying amount is increased or decreased to recognize the investor\u2019s share of the profit or loss of the investee after the date of acquisition. The group\u2019s investment in associates includes goodwill identified on acquisition. If the ownership interest in an associate is reduced, but significant influence is retained, only a proportionate share of the amounts previously recognized in other comprehensive income is reclassified to profit or loss where appropriate. The group\u2019s share of post-acquisition profit or loss is recognized in the income statement, and its share of post-acquisition movements in other comprehensive income is recognized in other comprehensive income with a corresponding adjustment to the carrying amount of the investment. The group determines at each reporting date whether there is any objective evidence that the investment in the associate is impaired. If this is the case, the group calculates the amount of impairment as the difference between the recoverable amount of the associate and its carrying value and recognizes the amount adjacent to share of profit/ (loss) of associates in the income statement. Dilution gains and losses arising in investments in associates are recognized in the income statement.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__22": { "value": "Significant accounting judgments, estimates and assumptions The preparation of financial statements in accordance with IFRS requires management to make judgments, estimates and assumptions that may affect assets, liabilities, revenues, expenses and information in notes to the financial statement. Estimates are management\u2019s best knowledge based on information available at the date the financial statements are authorized for issue. Actual results may differ from these estimates. Such changes will be recognized when new estimates can be determined with certainty. Non-current financial investments Investment in associated companies are accounted for using the equity method. Acquired goodwill and/or intangible assets is subject to impairment testing. References re made to note 4 regarding impairment of investment in Associates. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__23": { "value": "Share-based payments The Group has an equity-settled share-based remuneration program towards certain employees. The cost of this program is determined by the fair value at the grant date, as calculated by the Black-Scholes model. The cost is recognised as employee benefit expenses, together with a corresponding increase in other equity, over the vesting period. As this is equity settled, no subsequent fair value measurements are made post grant date.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__27": { "value": "Investment and trading of financial instruments/assets at fair value through profit or loss Financial instruments/assets are classified at initial recognition, and subsequently measured at amortised cost, fair value through other comprehensive income (OCI), or at fair value through profit or loss, whereas the latter acquired principally for the purpose of generating a profit from fluctuation in prices is the most crucial for the Group. The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Group\u2019s business model for managing them. Current investments are considered part of a held for trading portfolio if they are acquired for the purpose of selling or repurchasing in the near term. The trading portfolio is considered a subordinated business compared to the long-term investments. These investments are subsequently measured at fair value in the statement of financial position with net changes in fair value recognized in the statement of profit and loss. Investments subsequently measured at fair value over profit and loss in accordance with the fair value hierarchy: \u2022 Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities. \u2022 Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices). \u2022 Level 3: Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs). Net unrealised and realized gain/losses on the portfolio of investments is classified as operating income, while net unrealized and realized losses is classified as operating expenses.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__26": { "value": "Investment and trading of financial instruments/assets at fair value through profit or loss Financial instruments/assets are classified at initial recognition, and subsequently measured at amortised cost, fair value through other comprehensive income (OCI), or at fair value through profit or loss, whereas the latter acquired principally for the purpose of generating a profit from fluctuation in prices is the most crucial for the Group. The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Group\u2019s business model for managing them. Current investments are considered part of a held for trading portfolio if they are acquired for the purpose of selling or repurchasing in the near term. The trading portfolio is considered a subordinated business compared to the long-term investments. These investments are subsequently measured at fair value in the statement of financial position with net changes in fair value recognized in the statement of profit and loss. Investments subsequently measured at fair value over profit and loss in accordance with the fair value hierarchy: \u2022 Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities. \u2022 Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices). \u2022 Level 3: Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs). Net unrealised and realized gain/losses on the portfolio of investments is classified as operating income, while net unrealized and realized losses is classified as operating expenses.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__25": { "value": "Investment and trading of financial instruments/assets at fair value through profit or loss Financial instruments/assets are classified at initial recognition, and subsequently measured at amortised cost, fair value through other comprehensive income (OCI), or at fair value through profit or loss, whereas the latter acquired principally for the purpose of generating a profit from fluctuation in prices is the most crucial for the Group. The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Group\u2019s business model for managing them. Current investments are considered part of a held for trading portfolio if they are acquired for the purpose of selling or repurchasing in the near term. The trading portfolio is considered a subordinated business compared to the long-term investments. These investments are subsequently measured at fair value in the statement of financial position with net changes in fair value recognized in the statement of profit and loss. Investments subsequently measured at fair value over profit and loss in accordance with the fair value hierarchy: \u2022 Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities. \u2022 Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices). \u2022 Level 3: Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs). Net unrealised and realized gain/losses on the portfolio of investments is classified as operating income, while net unrealized and realized losses is classified as operating expenses.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__28": { "value": "Foreign currency The financial statements are presented in NOK, which is also the functional currency for all the companies in the Group. Transactions in foreign currencies are recorded at the exchange rate in effect at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the exchange rate at the financial position date. Non-monetary items that are measured at historical cost in a foreign currency are translated using the exchange rates as at the dates of the initial transactions.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__31": { "value": "Cash, cash equivalents and cash flow statement Cash represents cash on hand and deposits with bank that is callable on demand. Cash equivalents are held to meet short-term commitments and represent short-term, highly liquid investments which are readily convertible into known amounts of cash with original maturities of three months or less and that are subject to an insignificant risk of change in value. The cash flow statement is prepared using the indirect method.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__30": { "value": "Cash, cash equivalents and cash flow statement Cash represents cash on hand and deposits with bank that is callable on demand. Cash equivalents are held to meet short-term commitments and represent short-term, highly liquid investments which are readily convertible into known amounts of cash with original maturities of three months or less and that are subject to an insignificant risk of change in value. The cash flow statement is prepared using the indirect method.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__29": { "value": "Cash, cash equivalents and cash flow statement Cash represents cash on hand and deposits with bank that is callable on demand. Cash equivalents are held to meet short-term commitments and represent short-term, highly liquid investments which are readily convertible into known amounts of cash with original maturities of three months or less and that are subject to an insignificant risk of change in value. The cash flow statement is prepared using the indirect method.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__32": { "value": "Provisions Provisions are recognized when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects, where appropriate, the risks specific to the liability. Where discounting is used, the increase in the provision due to the passage of time is recognized as financial expense.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__34": { "value": "Ordinary taxation The parent company and the wholly owned subsidiary are subject to the ordinary Norwegian taxation regime. Current income taxes are measured at the amount expected to be paid to (recover from) authorities, deferred tax assets/liabilities are calculated based on temporary differences at the reporting date. Deferred tax assets are recognized to the extent that it is probable that they can be utilized in the future. Dividends and capital gains are taxed according to the Norwegian exemption model.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__33": { "value": "Ordinary taxation The parent company and the wholly owned subsidiary are subject to the ordinary Norwegian taxation regime. Current income taxes are measured at the amount expected to be paid to (recover from) authorities, deferred tax assets/liabilities are calculated based on temporary differences at the reporting date. Deferred tax assets are recognized to the extent that it is probable that they can be utilized in the future. Dividends and capital gains are taxed according to the Norwegian exemption model.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__36": { "value": "Related parties Parties are related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also related if they are subject to common control or common significant influence.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__35": { "value": "Related parties Parties are related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also related if they are subject to common control or common significant influence.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__37": { "value": "Note 3 \u2013 Operating Segments Investments are reported as one segment, while the \u201cOther\u201d segment currently consist of consulting services from internal industry specialists, are monitored separately. Further segmentation might be applied as the business evolves. Segment information Investment Other Total NOK 10002023 2022 2023 2022 2023 2022 Income Net gain/loss on investments (-) -55 590 -3 161 - - - 55 590 - 3 161 Other income - - 106 1 819 106 1 819 Total income -55 590 -3 161 106 1 819 -55 485 -1 342 Operation expenses - excluding loss in investments 20 792 38 716 - - 20 792 38 716 Net operating profit/loss -157 209 -29 038 106 1 819 -157 103 -27 219 Assets*871 394 1 007 071--871 394 1 007 071 Liabilities 5 688 10 614 - - 5 688 10 614 * Of total assets 2023, TNOK 696 041 were cash and equivalents There has not been any transaction across the different segments. The Board is considered to be Chief operating decision maker.", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__38": { "value": "Note 4 \u2013 Investment in Associates Total associates At year end, the Group had Heimdall Power as associated investment. The Group made its initial investment in Heimdall Power in 2021 and acquired additional shares in the company in august 2022, reaching a total ownership of 22.05% The company also held 32.61 % ownership in IC Technology AS. The investment was fully impaired in 2022 failure to raise new equity. Although an annulation of bankruptcy filing occurred in 2023, it is assumed that the value of the investment is still nil. The Company does not have any constructive obligation. Carrying value 2023 Carrying value 2022 NOK 1000 Profit 2023 Profit 2022 Total associates Heimdall Power -80 827 -3 945 35 215 116 042 Bergen Carbon - - Solution - 22 435 IC Technology - -28 583 - - Hyon - 22 932 - - 35 215 116 042 Total -80 827 12 840 Heimdall Power AS The investment in Heimdall Power was classified as a non-current financial investment, until the Group acquired additional shares, and gained significant influence in September 2022. The company is developing and distributing sensors and software for surveillance and management of high-voltage power grids. As a solution, they deliver a complete system for monitoring the capacity and condition of the power grid. Heimdall has for a period of time been in a process of raising new equity. The Group have continuously observed the process in order to assess the value of its investment. Based on an indication of level for potential equity issue the Group made an impairment of NOK 31.9 million on the investment in the third quarter of 2023. However, due to the latest information available for the Group regarding the ongoing process, the Group recorded an additional impairment of NOK 37.8 million per year end, resulting in a total impairment of NOK 69.7 million for 2023. NOK 1000 31 Dec 2023 31 Dec 2022 Carrying value 22.05 % 22.05 % Current Assets 50 485 96 944 Non-current assets 81 326 77 187 Current liabilities -41 408 -33 405 Non-current liabilities - - Equity 90 403 140 726 Groups share of equity 19 933 31 029 Technology-based intangible 19 593 108 992 Deferred tax -4 311 -23 978 Group\u2019s carrying amount of investment 35 215 116 042 NOK 1000 2023 Sep-Dec 2022 Net profit from associatesRevenues 20 173 4 004 Operating expenses -73 446 -23 437 Net finance income/(cost) 2 949 1 541 Profit before tax -50 324 -17 892 Income tax expenses - - Profit for the year -50 324 -17 892 Group\u2019s share of profit for the year (22.05 %) -11 095 -3 945 Impairment of intangibles net of tax-69 731 - Net profit from investment in associate -80 827 -3 945 IC Technology AS NOK 1000 31 Dec 2023 31 Dec 2022 Carrying value 32.61 % 32.61 % Current Assets N/A N/A Non-current assets N/A N/A Current liabilities N/A N/A Non-current liabilities N/A N/A Equity N/A N/A Groups share of equity N/A N/A Technology-based intangible - - Deferred tax - - Group\u2019s carrying amount of investment - - NOK 1000 2023 2022 Net profit from associatesRevenues - 2 925 Operating expenses - -21 675 Net finance income/(cost) - 11 Profit before tax - -18 739 Income tax expenses - - Profit for the year - -18 739 Group\u2019s share of profit for the year (32.61 %) - -6 090 Impairment of intangibles net of tax - -19 361 Write-off of residual value - -3 132 Net profit from investment in associate - -28 583", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__39": { "value": "Note 5 \u2013 Operating Expenses NOK 1000 2023 years2022 Employee benefit expenses 2 Salaries 8 345 15 679 5 574 7 731 Social security costs 1 885 2 577 6Pension expenses 65 173 Expenses option program 168 8 113 Reserves social security option program -368 -3 211 Other personnel expenses 23 116 Total employee benefit expenses 5 083 7 082 10 118 23 447 Number of man-15 269Other operating expenses Consultancy feesTravel expenses and membership fees 17 456 Other expensesTotal administrative expenses 10 674 Remuneration to the Board of Directors and executive management 2023 NOK 1000 NamePosition Salary Bonus Vesting options Other benefit Pension cost Director\u2019s fee Bj\u00f8rn Simonsen CEO*** 380 - - 1 7 - Espen Lundaas CEO/CFO*** 1 595 2 000 - 12 15 - Tore Jakob Berg CFO*** 637 1 200 - 8 15 - Martin Nes Chairman - - - - - 250 \u00d8ystein Stray Spetalen Board member - - - - - 200 Yvonne Litsheim Sandvold Board member - - - - - 200 G\u00f8ril Andreassen Board member** - - - - - 50 Total remuneration 2 611 3 200 - 21 36 700 2022 NOK 1000 NamePosition Salary Bonus Vesting options Other benefit Pension cost Director\u2019s fee Bj\u00f8rn Simonsen CEO 3 578 - 823 12 30 - Espen Lundaas CFO 1 587 1 300 - 12 7 - Martin Nes Chairman - - - - - 250 \u00d8ystein Stray Spetalen Board member - - - - - 200 Yvonne Litsheim Sandvold Board member - - - - - 200 Christine Spiten Board member* - - - - - 83 G\u00f8ril Andreassen Board member* - - - - - 117 Total remuneration 5 165 1 300 823 24 37 850 * In May 2022, G\u00f8ril Andreassen joined the Board, and Christine Spiten left the Board. ** Andreassen left the Board in March 2023 *** In January 2023, Bj\u00f8rn Simonsen left the Group. He was replaced by former CFO Espen Lundaas, and Tore Jakob Berg stepped up as new CFO. The Group had no outstanding loans or guarantees in favour of any member of the Board of Directors or company management in 2023. Stock options program to Board members and Company employees No stock options or right to stock options are held by members of the board of directors on 31 December 2023. Reference is made to note 17 for further information regarding the equity settled option and share program towards certain key employees. Audit Fees NOK 1000 2023 2022 Audit fees including VAT Audit services 644 775 Other attestation services 219 111 Tax services - - Other non-audit services 31 65 Total 894 950 Fees to the Group\u2019s auditors are included in administrative expenses.", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__40": { "value": "NOK 1000 2023 years2022 Employee benefit expenses 2 Salaries 8 345 15 679 5 574 7 731 Social security costs 1 885 2 577 6Pension expenses 65 173 Expenses option program 168 8 113 Reserves social security option program -368 -3 211 Other personnel expenses 23 116 Total employee benefit expenses 5 083 7 082 10 118 23 447 Number of man-15 269Other operating expenses Consultancy feesTravel expenses and membership fees 17 456 Other expensesTotal administrative expenses 10 674 ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__41": { "value": "NOK 1000 2023 years2022 Employee benefit expenses 2 Salaries 8 345 15 679 5 574 7 731 Social security costs 1 885 2 577 6Pension expenses 65 173 Expenses option program 168 8 113 Reserves social security option program -368 -3 211 Other personnel expenses 23 116 Total employee benefit expenses 5 083 7 082 10 118 23 447 Number of man-15 269Other operating expenses Consultancy feesTravel expenses and membership fees 17 456 Other expensesTotal administrative expenses 10 674 ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__42": { "value": "Remuneration to the Board of Directors and executive management 2023 NOK 1000 NamePosition Salary Bonus Vesting options Other benefit Pension cost Director\u2019s fee Bj\u00f8rn Simonsen CEO*** 380 - - 1 7 - Espen Lundaas CEO/CFO*** 1 595 2 000 - 12 15 - Tore Jakob Berg CFO*** 637 1 200 - 8 15 - Martin Nes Chairman - - - - - 250 \u00d8ystein Stray Spetalen Board member - - - - - 200 Yvonne Litsheim Sandvold Board member - - - - - 200 G\u00f8ril Andreassen Board member** - - - - - 50 Total remuneration 2 611 3 200 - 21 36 700 2022 NOK 1000 NamePosition Salary Bonus Vesting options Other benefit Pension cost Director\u2019s fee Bj\u00f8rn Simonsen CEO 3 578 - 823 12 30 - Espen Lundaas CFO 1 587 1 300 - 12 7 - Martin Nes Chairman - - - - - 250 \u00d8ystein Stray Spetalen Board member - - - - - 200 Yvonne Litsheim Sandvold Board member - - - - - 200 Christine Spiten Board member* - - - - - 83 G\u00f8ril Andreassen Board member* - - - - - 117 Total remuneration 5 165 1 300 823 24 37 850 * In May 2022, G\u00f8ril Andreassen joined the Board, and Christine Spiten left the Board. ** Andreassen left the Board in March 2023 *** In January 2023, Bj\u00f8rn Simonsen left the Group. He was replaced by former CFO Espen Lundaas, and Tore Jakob Berg stepped up as new CFO. The Group had no outstanding loans or guarantees in favour of any member of the Board of Directors or company management in 2023. Stock options program to Board members and Company employees No stock options or right to stock options are held by members of the board of directors on 31 December 2023. Reference is made to note 17 for further information regarding the equity settled option and share program towards certain key employees.", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__43": { "value": "Audit Fees NOK 1000 2023 2022 Audit fees including VAT Audit services 644 775 Other attestation services 219 111 Tax services - - Other non-audit services 31 65 Total 894 950 Fees to the Group\u2019s auditors are included in administrative expenses.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__44": { "value": "Note 6 \u2013 Cash and Cash Equivalents The Group's cash and cash equivalents are denominated in the following currencies: NOK 1000 31 Dec 2023 31 Dec 2022 US Dollars* -71 597 416 GB Pounds 1 1 Euro* -3 380 6 Norwegian kroner* 771 017 786 659 Total cash and cash equivalents 696 041 787 082 *The USD and Euro accounts are part of a multi-currency arrangement with an NOK account. NOK deposits ensure a net deposit, hence no net liability. Restricted cash Employee tax accounts 2 002 1 819All cash deposits are held in financial institutions with a long-term credit rating of minimum A+ according to Standard & Poor\u2019s. Reference is made to note 14 for further information. Deposits carries floating interest rates. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__45": { "value": "Restricted cash Employee tax accounts 2 002 1 819", "dimensions": { "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__46": { "value": "Note 7 \u2013 Other Current Assets NOK 1000 31 Dec 2023 31 Dec 2022 Other receivables 3 583 - Prepayments 588 1 306 Accrued interests 2 375 - Interest-bearing loan* 40 193 - Total other current assets 46 739 1 306 *Loan to Ferncliff Opportunities AS, denominated in USD and with an interest rate of 12% p.a. References are made to note 13. Note 8 \u2013 Trade Receivables and Other Receivables The outstanding amount of trade receivables on 31 December 2023 was TNOK 43 (31 December 2022 of TNOK 156). ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__47": { "value": "Note 8 \u2013 Trade Receivables and Other Receivables The outstanding amount of trade receivables on 31 December 2023 was TNOK 43 (31 December 2022 of TNOK 156). ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__48": { "value": "Note 9 \u2013 Other Current Liabilities NOK 1000 31 Dec 2023 31 Dec 2022 Public duties payable 2 743 2 726 Other current liabilities 2 525 5 348 Total other current liabilities 5 268 8 073 Other current liabilities are non-interest bearing. Other current liabilities are normally settled on 30 to 60-day terms. ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__49": { "value": "Note 10 \u2013 Tax NOK 1000 2023 Fixed and other assets - - 2022 Current tax expense - - Net tax loss carried forward 32 257 35 589 Deferred tax expense - - Tax expense - - Reconciliation of tax expenses Net profit before tax -136 920 -23 716 Tax expense based on nominal tax rate of 22% -30 122 -5 218 Permanent differences* 33 535 -3 308 Change in not recognized deferred tax assets -3 413 8 526 -Tax expense - - Reconciliation of deferred tax (-)/deferred tax assets Payables - -81 Deferred tax assets 32 257 35 508 Net deferred tax assets not recognized 32 257 35 508 Deferred tax (-)/deferred tax assets in the balance sheet - * Permanent differences are to great extent related to the tax exemption for gain on certain financial assets. ", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__50": { "value": "NOK 1000 2023 Fixed and other assets - - 2022 Current tax expense - - Net tax loss carried forward 32 257 35 589 Deferred tax expense - - Tax expense - - Reconciliation of tax expenses Net profit before tax -136 920 -23 716 Tax expense based on nominal tax rate of 22% -30 122 -5 218 Permanent differences* 33 535 -3 308 Change in not recognized deferred tax assets -3 413 8 526 -Tax expense - - Reconciliation of deferred tax (-)/deferred tax assets Payables - -81 Deferred tax assets 32 257 35 508 Net deferred tax assets not recognized 32 257 35 508 Deferred tax (-)/deferred tax assets in the balance sheet - * Permanent differences are to great extent related to the tax exemption for gain on certain financial assets. ", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__51": { "value": "Note 11 \u2013 Issued Capital and Shareholders Issued capital 2023 NOK 1000 Number of shares Share capital Other paid in capital Opening balance 01.01.2023 479 878 423 4 799 1 073 498 Option and share program 168 Share issue 5 000 000 50 5 950 Ending balance 31.12.2023 484 878 423 4 849 1 079 616 2022 NOK 1000 Number of shares Share capital Other paid in capital Opening balance 01.01.2022 478 878 423 4 789 1 161 258 Dividends -95 876 Option and share program 8 113 Share issue 1 000 000 10 3 Ending balance 31.12.2022 479 878 423 4 799 1 073 498 All issued shares have a nominal value of NOK 0.01 and are of equal rights. Saga Pure ASA is incorporated in Norway, listed on Oslo B\u00f8rs, and the share capital is denominated in NOK. As of 31 December 2023, the Company had 7,430 shareholders. Per 31 December 2023, The Company\u2019s largest shareholders are; Overview of the largest shareholders as per 31 December 2023 Name Shares Of total shares (1)1 \u00d8ystein Stray Spetalen 172 841 799 35,65 % (1)2 Tycoon Industrier AS 28 550 000 5,89 % 3 Clearstream Banking S.A. 13 655 994 2,82 % 4 Simonsen Invest AS 11 000 000 2,27 % 5 Steinar Gr\u00f8nland 7 856 729 1,62 % 6 Atle Sandvik Pedersen 7 120 000 1,47 % 7 Nordnet Livsforsikring AS 6 465 024 1,33 % 8 Injektor AS 6 200 000 1,28 % 9 Active Pro AS 5 900 000 1,22 % 10 Ola Stormyr Holding AS 5 407 063 1,12 % 11 Melcher Holding As 5 000 000 1,03 % 12 Bj\u00f8rn Simonsen 4 000 000 0,82 % 13 Fr\u00f8iland Invest AS 3 454 554 0,71 % 14 Tonor Holding AS 3 000 000 0,62 % 14 L\u00f8ren Holding AS 3 000 000 0,62 % 16 Nordnet Bank AB 2 540 404 0,52 % (2)17 Hanekamb Invest AS 2 300 000 0,47 % (3)17 El Investment AS 2 300 000 0,47 % 19 Hege Bakken 2 211 580 0,46 % 20 Bj\u00f8rn H\u00e5vard Br\u00e6nden 2 050 000 0,42 % Total 294 853 147 60,81 % Total outstanding shares 484 878 423 100,00 % (1) Board member/controlled by Board member \u00d8ystein Stray Spetalen (2) Controlled by Martin Nes, Chairman of the Board (3) Controlled by Espen Lundaas, CEO of Saga Pure Total paid in capital Please see table above. Shareholders rights There are currently no limitations in voting rights or trade limitations related to the Saga Pure share. Power of attorney to increase the share capital through issuance of new shares The Board held as per 31 December 2023 authorization to issue up to 239,439,211 new shares. The authorization may be utilised on one or several occasions. The authorization will expire 30 May 2024. Power of attorney to repurchase own shares The Board held authorization to repurchase own shares as per 31 December 2023 limited to 47,887,842 shares. The authorization will expire 30 May 2024. Authorization to raise convertible loans The Board held no authorization to raise convertible bonds as per 31 December 2023. Stock option arrangements The Company have issued 3,500,000 stock options, with an authorization to the board to issue further 8,000,000 stock option as of 31 December 2023. Shares owned by the Board, Management, and their Related Parties 2023 # of Shares Board of Directors (1)Martin Nes (Chairman) 2 300 000 (2)\u00d8ystein Stray Spetalen201 391 799 (3)Yvonne Litsheim Sandvold1 082 000 Group Management (5)Espen Lundaas, CEO 2 300 000 Tore Jakob Berg, CFO 566 979 Total number of shares held by Board members, Group management and related parties 207 640 778 Total number of shares held by Board members, Group management and related parties 42.82 % in % of total outstanding shares 2022 # of Shares Board of Directors (1)Martin Nes (Chairman) 2 300 000 (2)\u00d8ystein Stray Spetalen201 391 799 (3)Yvonne Litsheim Sandvold1 082 000 Group Management (4)Bj\u00f8rn Simonsen, CEO 20 000 000 (5)Espen Lundaas, CFO 2 300 000 Total number of shares held by Board members, Group management and related parties 227 073 799 Total number of shares held by Board members, Group management and related parties 47.32 % in % of total outstanding shares (1) Holdings through Hanekamb Invest AS (2) Including holdings through Tycoon Industrier AS (3) Holdings through Yls N\u00e6ringseiendom AS (4) Holdings through Simonsen Invest AS. Bj\u00f8rn Simonsen left the Group as of 15. January 2023. (5) Holdings through El Investment AS. ", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__52": { "value": "Note 12 \u2013 Earnings Per Share Basic earnings per share are calculated by dividing net profit for the year attributable to ordinary equity holders by the weighted average number of ordinary shares outstanding during the year, excluding ordinary shares purchased by the company and held as treasury shares. The company held no such treasury shares as of 31 December 2023. Diluted earnings per share are calculated by dividing the net profit attributable to ordinary equity holders by the weighted average number of ordinary shares outstanding during the year plus the weighted average number of ordinary shares that would be issued on the conversion of all dilutive potential ordinary shares to ordinary shares. Net loss will not be attributed to dilutive shares, hence diluted loss per share will be equal to loss per basic shares. Dilutive shares related to option program for certain employees, see note 17. Number of shares NOK 1000 2023 2022 Net profit/(loss) attributable to the shareholders -136 920 -23 716 Number of shares Weighted average number of ordinary shares outstanding 482 721 830 479 482 819 Weighted average number of shares outstanding, diluted 496 394 587 507 378 423 Number of shares outstanding at period end 484 878 423 479 878 423 NOK per share Basic diluted earnings/(loss) per share -0.28 -0.05 Diluted earnings/(loss) per share -0.28 -0.05", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__53": { "value": "Note 13 \u2013 Related Parties Recurring transactions with related parties within the ordinary course of business relates limited to office rent including mutual costs, deliverance of strategic management services and services rendered regarding support for financial reporting. Ad hoc transactions (loan) is within ordinary business of investments (bonds). All transactions with related parties have been made on an arm's length basis and are settled on a regular basis. Goods and/or services purchased from related parties have been priced at industry standard rates. Transactions with related parties are specified below: Related Party Transactions Sales Amounts Amounts 2023 to/interest Purchase owed by owed to from related from related related related NOK 1000 parties parties parties parties Tycoon Industrier AS* - 3 394 - 169 Ferncliff Holding AS* - 3 000 - 250 Ferncliff Opportunities AS* 1 319 - 41 513 - Total 1 319 6 394 41 513 419 Amounts Amounts 2022 Sales to Purchase owed by owed to related from related related related NOK 1000 parties parties parties parties Tycoon Industrier AS* - 3 002 - 812 Ferncliff Holding AS* - 2 750 - 250 Hyon AS** 1 375 - - - IC Technology AS** 180 - - - Heimdall Power AS** 168 - - - Bergen Carbon Solution AS** 96 - - - Total 1 819 5 752 - 1 062 * Entities directly or indirectly controlled by the Company\u2019s largest shareholder \u00d8ystein Stray Spetalen, which also is represented in the Board of Director\u2019s. ** Companies that are, or have been \u2013 associated companies during 2022 ", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__54": { "value": "Note 14 \u2013 Financial Risk Management Through its activities the Group is exposed to a variety of financial risks: market risk including currency risk, credit risk and liquidity risk. The Group\u2019s overall risk management program focuses on the unpredictability of financial markets and seeks to minimize potential adverse effects on the Group\u2019s financial performance. To reduce and manage these risks, management periodically assesses the Group\u2019s financial market risk in general. Equity price risk The Group invests in both marketable securities on different stock exchanges as well unlisted securities in order to take advantage of market movements in the equity markets. All marketable securities present a risk of loss of capital. The Group moderates this risk through a careful selection of securities. The maximum risk resulting from financial instruments is determined by the fair value of the financial instruments. The Group\u2019s overall market positions are monitored on a quarterly basis. The Group\u2019s maximum exposure to risk at the balance sheet date is NOK 93.4 million (2022: NOK 102.5 million). Currency Risk The Group is exposed to currency risk primarily towards USD, and in some extent EUR. The currency risk is mitigated through utilising multicurrency arrangement on bank accounts to partially offset of other assets and or liabilities denominated in other currencies. As per year end the Group had a USD liability of NOK 71.6 million towards the multicurrency arrangement (references made to note 6) whilst investment in USD nominated bonds and shares, as well as USD nominated loan amounts to NOK 96.9 million per year end, hence a net long USD exposure of NOK 25.3 million. However, the implicit currency effect from shares and bonds denominated in USD, will not be presented as currency effect in form of agio/disagio, but rather as an integral part of loss/gain from financial assets. NOK 1000 Effect on profit & loss if USD strengthened/weakened by 1 % versus NOK per year end 2023 USD/NOK +1% USD/NOK -1% Agio/(Disagio) -290 290 Net profit from financial investments/(loss) 543 -543 Total 253 -253 Tax risk Saga Pure is subject to taxation by Norwegian authorities. Any change in taxation regime may affect the payable taxes of Saga Pure. Currently the Group\u2019s investments are tax exempted (\u00abfritaksmetoden\u00bb), if the Norwegian tax regime changes and gains/losses on investment become taxable this could have significant impact on the Group\u2019s tax position. Credit Risk The Group have credit risk, inherent in the risk that a counterparty will be unable to pay amounts in full when due. As of the balance sheet date the Group held bonds and outstanding loans with a book value of NOK 63.7 million. The Group had bank deposits amounting to NOK 696.0 million are deposited at reputable banks and finance institution in Norway. The trade receivables are immaterial. All cash and cash equivalents, and restricted cash, were per year end held at one financial institution, with credit ratings according to Standard & Poor\u2019s of AA-: NOK 1000Counterparty Rating Geographical segment 2023 Cash and cash equivalents DNB AA- Norway 696 041 Total 696 041 Liquidity risk The group monitors rolling forecasts of the group\u2019s liquidity requirements to ensure it has sufficient cash to meet operational needs. The group had no outstanding interest bearing debt. At the reporting date, the Group held cash and cash equivalents of TNOK 696,041 (2022: TNOK 787,082) and other liquid assets of TNOK 43 (2022: TNOK 156) that are expected to readily generate cash inflows for managing liquidity risk. Interest rate risk Based on the financial status at balance sheet date, an increase of the general interest level of one percentile would impact the profit and loss accounts with TNOK +6,960. A decrease in the general interest level of one percentile would impact the profit and loss accounts with TNOK -6,960. Furthermore, changes in interest rates will impact the value of the Groups investments in fixed interest instruments such as bonds and short-term loans at fixed interest, whereas the profit and loss effect is anticipated to opposite of the profit and loss effect from interest from net bank deposits. The interest exposure is both towards NOK interest and USD interest, as well as to some extent EUR interest. Capital Management Capital as defined for capital management for the Group includes all equity reserves attributable to the equity holders of the parent company. As an investment group, the primary objective of Group\u2019s capital management is to maximize the value for its shareholders. In order to achieve this objective, the Group aim to maintain an optimal capital structure by assessing its projected future capital needs for investing and or divesting, towards its capital management tools such as dividends or issuance of new shares. The Group currently has no interest-bearing debt. If the Group were to incur interest-bearing debt, the policy would be to maintain the overall leverage at levels in which financial covenants of such debt does not interfere with autonomy of the Groups investment decisions.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__56": { "value": "credit risk", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__57": { "value": "liquidity risk. The Group\u2019s overall risk management program focuses on the unpredictability of financial markets and seeks to minimize potential adverse effects on the Group\u2019s financial performance. To reduce and manage these risks, management periodically assesses the Group\u2019s financial market risk in general. Equity price risk The Group invests in both marketable securities on different stock exchanges as well unlisted securities in order to take advantage of market movements in the equity markets. All marketable securities present a risk of loss of capital. The Group moderates this risk through a careful selection of securities. The maximum risk resulting from financial instruments is determined by the fair value of the financial instruments. The Group\u2019s overall market positions are monitored on a quarterly basis. The Group\u2019s maximum exposure to risk at the balance sheet date is NOK 93.4 million (2022: NOK 102.5 million). Currency Risk The Group is exposed to currency risk primarily towards USD, and in some extent EUR. The currency risk is mitigated through utilising multicurrency arrangement on bank accounts to partially offset of other assets and or liabilities denominated in other currencies. As per year end the Group had a USD liability of NOK 71.6 million towards the multicurrency arrangement (references made to note 6) whilst investment in USD nominated bonds and shares, as well as USD nominated loan amounts to NOK 96.9 million per year end, hence a net long USD exposure of NOK 25.3 million. However, the implicit currency effect from shares and bonds denominated in USD, will not be presented as currency effect in form of agio/disagio, but rather as an integral part of loss/gain from financial assets. NOK 1000 Effect on profit & loss if USD strengthened/weakened by 1 % versus NOK per year end 2023 USD/NOK +1% USD/NOK -1% Agio/(Disagio) -290 290 Net profit from financial investments/(loss) 543 -543 Total 253 -253 Tax risk Saga Pure is subject to taxation by Norwegian authorities. Any change in taxation regime may affect the payable taxes of Saga Pure. Currently the Group\u2019s investments are tax exempted (\u00abfritaksmetoden\u00bb), if the Norwegian tax regime changes and gains/losses on investment become taxable this could have significant impact on the Group\u2019s tax position. Credit Risk The Group have credit risk, inherent in the risk that a counterparty will be unable to pay amounts in full when due. As of the balance sheet date the Group held bonds and outstanding loans with a book value of NOK 63.7 million. The Group had bank deposits amounting to NOK 696.0 million are deposited at reputable banks and finance institution in Norway. The trade receivables are immaterial. All cash and cash equivalents, and restricted cash, were per year end held at one financial institution, with credit ratings according to Standard & Poor\u2019s of AA-: NOK 1000Counterparty Rating Geographical segment 2023 Cash and cash equivalents DNB AA- Norway 696 041 Total 696 041 Liquidity risk The group monitors rolling forecasts of the group\u2019s liquidity requirements to ensure it has sufficient cash to meet operational needs. The group had no outstanding interest bearing debt. At the reporting date, the Group held cash and cash equivalents of TNOK 696,041 (2022: TNOK 787,082) and other liquid assets of TNOK 43 (2022: TNOK 156) that are expected to readily generate cash inflows for managing liquidity risk. Interest rate risk Based on the financial status at balance sheet date, an increase of the general interest level of one percentile would impact the profit and loss accounts with TNOK +6,960. A decrease in the general interest level of one percentile would impact the profit and loss accounts with TNOK -6,960. Furthermore, changes in interest rates will impact the value of the Groups investments in fixed interest instruments such as bonds and short-term loans at fixed interest, whereas the profit and loss effect is anticipated to opposite of the profit and loss effect from interest from net bank deposits. The interest exposure is both towards NOK interest and USD interest, as well as to some extent EUR interest. ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__55": { "value": "Equity price risk The Group invests in both marketable securities on different stock exchanges as well unlisted securities in order to take advantage of market movements in the equity markets. All marketable securities present a risk of loss of capital. The Group moderates this risk through a careful selection of securities. The maximum risk resulting from financial instruments is determined by the fair value of the financial instruments. The Group\u2019s overall market positions are monitored on a quarterly basis. The Group\u2019s maximum exposure to risk at the balance sheet date is NOK 93.4 million (2022: NOK 102.5 million). ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__59": { "value": "Note 15 \u2013 Financial Instruments Set out below is a comparison by category for carrying amounts and fair values of all the Group's financial instruments that are carried in the financial statements. 2023 NOK 1000Carrying amount Fair value Fair value hierarchy Loans and receivables Cash and cash equivalents 696 041 696 041 1 Other current assets 46 739 46 739 2 & 3 Investments Current financial investments 93 354 93 354 1 & 3 Other financial assetsTrade receivables 43 43 2 Other financial liabilities Trade payables 420 420 2 Other current liabilities 5 268 5 268 2 2022 NOK 1000Carrying amount Fair value Fair value hierarchy Loans and receivables Cash and cash equivalents 787 082 787 082 1 Investments Non-current financial investments 101 940 101 940 1 & 2 Current financial investments 545 545 2 Other financial assetsTrade receivables 156 156 2 Other financial liabilities Other non-current liabilities 368 368 2 Trade payables 2 173 2 173 2 Other current liabilities 8 073 8 073 2 Fair value estimation The table below analyses financial instruments carried at fair value, by valuation method. The estimated fair value has been determined by the Group using appropriate market information and valuation methodologies. The different levels have been defined as follows: \u2022 Quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1). \u2022 Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices) (Level 2). \u2022 Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs) (Level 3). The following table presents the group\u2019s financial assets and liabilities that are measured at fair value on 31 December 2023. The fair value of financial instruments does not significantly deviate from their carrying amount. NOK 1000 Non-current financial investments (equity securities) in NOK 2023 2022 Listed shares (Level 1) - 96 940 Non-listed shares Level 2) - 5 000 Total - 101 940 NOK 1000 Current financial investments (equity securities) in NOK 2023 2022 Listed shares and bonds (Level 1) 92 451 - Non-listed shares Level 2) 903 545 Total 93 354 545 There were no transfers between the levels during the year. (a) Financial instruments in level 1 The fair value of financial instruments traded in active markets is based on quoted market prices at the balance sheet date. A market is regarded as active if quoted prices are readily and regularly available from an exchange, dealer, broker, industry group, pricing service, or regulatory agency, and those prices represent actual and regularly occurring market transactions on an arm\u2019s length basis. The quoted market price used for financial assets held by the group is the current bid price. These instruments are included in Level 1. Instruments included in Level 1 comprise primarily OSE, Euronext Expand, Euronext Growth, DAX and FTSE 100 equity investments classified as trading securities or available for sale. (b) Financial instruments in level 2 The fair value of financial instruments that are not traded in an active market (for example, over-the-counter derivatives) is determined by using valuation techniques. These valuation techniques maximize the use of observable market data where it is available and rely as little as possible on entity specific estimates. If all significant inputs required to fair value an instrument are observable, the instrument is included in level 2. If one or more of the significant inputs is not based on observable market data, the instrument is included in Level 3. Specific valuation techniques used to value financial instruments include: \u2022 Quoted market prices or dealer quotes for similar instruments. \u2022 Other techniques, such as discounted cash flow analysis, are used to determine fair value for the remaining financial instruments.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__58": { "value": "Note 15 \u2013 Financial Instruments Set out below is a comparison by category for carrying amounts and fair values of all the Group's financial instruments that are carried in the financial statements. 2023 NOK 1000Carrying amount Fair value Fair value hierarchy Loans and receivables Cash and cash equivalents 696 041 696 041 1 Other current assets 46 739 46 739 2 & 3 Investments Current financial investments 93 354 93 354 1 & 3 Other financial assetsTrade receivables 43 43 2 Other financial liabilities Trade payables 420 420 2 Other current liabilities 5 268 5 268 2 2022 NOK 1000Carrying amount Fair value Fair value hierarchy Loans and receivables Cash and cash equivalents 787 082 787 082 1 Investments Non-current financial investments 101 940 101 940 1 & 2 Current financial investments 545 545 2 Other financial assetsTrade receivables 156 156 2 Other financial liabilities Other non-current liabilities 368 368 2 Trade payables 2 173 2 173 2 Other current liabilities 8 073 8 073 2 Fair value estimation The table below analyses financial instruments carried at fair value, by valuation method. The estimated fair value has been determined by the Group using appropriate market information and valuation methodologies. The different levels have been defined as follows: \u2022 Quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1). \u2022 Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices) (Level 2). \u2022 Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs) (Level 3). The following table presents the group\u2019s financial assets and liabilities that are measured at fair value on 31 December 2023. The fair value of financial instruments does not significantly deviate from their carrying amount. NOK 1000 Non-current financial investments (equity securities) in NOK 2023 2022 Listed shares (Level 1) - 96 940 Non-listed shares Level 2) - 5 000 Total - 101 940 NOK 1000 Current financial investments (equity securities) in NOK 2023 2022 Listed shares and bonds (Level 1) 92 451 - Non-listed shares Level 2) 903 545 Total 93 354 545 There were no transfers between the levels during the year. (a) Financial instruments in level 1 The fair value of financial instruments traded in active markets is based on quoted market prices at the balance sheet date. A market is regarded as active if quoted prices are readily and regularly available from an exchange, dealer, broker, industry group, pricing service, or regulatory agency, and those prices represent actual and regularly occurring market transactions on an arm\u2019s length basis. The quoted market price used for financial assets held by the group is the current bid price. These instruments are included in Level 1. Instruments included in Level 1 comprise primarily OSE, Euronext Expand, Euronext Growth, DAX and FTSE 100 equity investments classified as trading securities or available for sale. (b) Financial instruments in level 2 The fair value of financial instruments that are not traded in an active market (for example, over-the-counter derivatives) is determined by using valuation techniques. These valuation techniques maximize the use of observable market data where it is available and rely as little as possible on entity specific estimates. If all significant inputs required to fair value an instrument are observable, the instrument is included in level 2. If one or more of the significant inputs is not based on observable market data, the instrument is included in Level 3. Specific valuation techniques used to value financial instruments include: \u2022 Quoted market prices or dealer quotes for similar instruments. \u2022 Other techniques, such as discounted cash flow analysis, are used to determine fair value for the remaining financial instruments.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__60": { "value": "Note 16 \u2013 Non-Current Financial Investments As at year end the Group held the following non-current financial instruments carried at fair value in the statement of financial position: NOK 100031 Dec 2023 31 Dec 2022 On 1 January 101 940 218 316 Additions - 156 058 Unrealized gain/(loss) - -73 099 Disposals -101 940 -199 335 On 31 December - 101 940 Less non-current portion - -101 940 Current portion - - Fair value hierarchy 31 Dec 2023 31 Dec 2022 Listed shares Level 1 - 96 940 Non-listed shares Level 2 - 5 000 Total - 101 940 Non-current financial investments include the following: Equity securities 2023 2022 Horisont Energi AS, market price - 82 430 Hyon AS, market price - 14 510 Other, market price/ transactions between independent parties - 5 000 Note 17 \u2013 Option and Share Program An equity settled option and share program was initiated in 2020 towards certain key employees. During 2023, 9.000.000 options were forfeited, 10.000.000 options expired, and 5.000.000 options were called. No additional options were granted during the year. Total cost for the option in 2023 was NOK 0.2 million (income), due to a reversal of reserves for social security. At end of 2023, all remaining options are fully vested. At initial recognition, the fair value of the options, as estimated by the Black-Scholes model, are straight-lined through the vesting period as General administrative expenses with corresponding entry against other paid in equity. Since the options are equity settled, no subsequent measurement is required under IFRS. The volatility, as applied in the Black-Scholes model, was estimated based on an average of historical volatility for the Groups listed peers. The use of peers was applied as the Group at the time of granting of options, did not have sufficient historical data as traded share with the Expenses recognised for employee service received during the year: NOK 1000 2023 2022 168 8 113 Expenses arising from equity-settled share-based payment transactions Social security reserves for equity-settled share-based payment transactions* -368 -3 211 Total expense arising from share-based payment transactions -200 4 902 * Social security expenses are accrued for if the options are in the money, and the accrual for social security expenses will be updated quarterly, based on development in the share price. An increase in share price, will increase the value of the options, hence increase the social security expenses, whereas a decrease in share price will reduce the reserves, creating an income. Movements during the year: 2023 2023 2022 2022 Number WAEP Number WAEP 27 500 000 2.77* 27 000 000 3.79 Outstanding on 1 January Granted during the year - - 1 500 000 3.80 9 000 000 4.55 - - Forfeited during the year Exercised during the year 5 000 000 1.20** 1 000 000 - Expired during the year 10 000 000 1.95 - - 3 500 000 2.74 27 500 000 2.77* Outstanding on 31 December Exercisable on 31 December 3 500 000 2.74 18 000 000 - * The WAEP as per 31 December 2022 is adjusted for NOK 0.2.in dividends as distributed through 2022, as well as amendment of strike in 9.000.000 of previously granted options according to the table below. ** Exercised options were exercised at a market value of NOK 1,42 per share The weighted average remaining contractual life for the options outstanding on 31 December was 0.96 years. The range of exercise price for the options outstanding on 31 December was 1.70 to 3.80 with a weighted average of 2.74. All prices are adjusted for dividends. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__61": { "value": "Note 17 \u2013 Option and Share Program An equity settled option and share program was initiated in 2020 towards certain key employees. During 2023, 9.000.000 options were forfeited, 10.000.000 options expired, and 5.000.000 options were called. No additional options were granted during the year. Total cost for the option in 2023 was NOK 0.2 million (income), due to a reversal of reserves for social security. At end of 2023, all remaining options are fully vested. At initial recognition, the fair value of the options, as estimated by the Black-Scholes model, are straight-lined through the vesting period as General administrative expenses with corresponding entry against other paid in equity. Since the options are equity settled, no subsequent measurement is required under IFRS. The volatility, as applied in the Black-Scholes model, was estimated based on an average of historical volatility for the Groups listed peers. The use of peers was applied as the Group at the time of granting of options, did not have sufficient historical data as traded share with the Expenses recognised for employee service received during the year: NOK 1000 2023 2022 168 8 113 Expenses arising from equity-settled share-based payment transactions Social security reserves for equity-settled share-based payment transactions* -368 -3 211 Total expense arising from share-based payment transactions -200 4 902 * Social security expenses are accrued for if the options are in the money, and the accrual for social security expenses will be updated quarterly, based on development in the share price. An increase in share price, will increase the value of the options, hence increase the social security expenses, whereas a decrease in share price will reduce the reserves, creating an income. Movements during the year: 2023 2023 2022 2022 Number WAEP Number WAEP 27 500 000 2.77* 27 000 000 3.79 Outstanding on 1 January Granted during the year - - 1 500 000 3.80 9 000 000 4.55 - - Forfeited during the year Exercised during the year 5 000 000 1.20** 1 000 000 - Expired during the year 10 000 000 1.95 - - 3 500 000 2.74 27 500 000 2.77* Outstanding on 31 December Exercisable on 31 December 3 500 000 2.74 18 000 000 - * The WAEP as per 31 December 2022 is adjusted for NOK 0.2.in dividends as distributed through 2022, as well as amendment of strike in 9.000.000 of previously granted options according to the table below. ** Exercised options were exercised at a market value of NOK 1,42 per share The weighted average remaining contractual life for the options outstanding on 31 December was 0.96 years. The range of exercise price for the options outstanding on 31 December was 1.70 to 3.80 with a weighted average of 2.74. All prices are adjusted for dividends. ", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__62": { "value": "Note 18 \u2013 Dividends Paid and Proposed The group has not distributed dividend in 2023. The board of Directors has decided not to distribute any dividends in 2024 based on the financial year of 2023. ", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "s8_notes__11__63": { "value": "Note 19 \u2013 Subsequent Events The Group has evaluated subsequent events and determined that there have been no events that have occurred that would require disclosure. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG0Z404", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } } } }