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"5414030000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2025-01-01T00:00:00", "unit": "iso4217:NOK" } }, "Fxbrl_20250401132345457": { "value": "\n INFORMATION ABOUT THE COMPANY Arendals Fossekompani ASA is domiciled in Norway, and with headquarters in B\u00f8ylefoss, in the Municipality of Froland. The consolidated \ufb01nancial statements for \ufb01nancial year 2024 include the company and its subsidiaries (as a whole, referred to as \"the Group\"). Information about the companies included in the scope of consolidation is disclosed in Note 11, together with information about Group investments in associates.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401131028582": { "value": "Arendals Fossekompani ASA", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401131110727": { "value": "Arendals Fossekompani ASA", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401131146231": { "value": "Arendals Fossekompani ASA", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401131216600": { "value": "ASA", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401131525711": { "value": "Norway", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401131608437": { "value": "Norway", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401131709591": { "value": "Norway", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401132648065": { "value": "\n BASIS FOR PREPARATION \n \n The annual and consolidated \ufb01nancial statements have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the European Union and asso- ciated interpretations, as well as Norwegian disclosure requirements pursuant to the Norwegian Accounting Act applicable as of 31 December 2024.\n The annual and consolidated \ufb01nancial statements were approved by the board of directors on 10 April 2025. \n \n The annual and consolidated \ufb01nancial statements will be submitted for adoption at the Annual General Meeting scheduled for 15 May 2025. The board is authorised to amend the annual and consolidated \ufb01nancial statements until \ufb01nal adoption.\n The \ufb01nancial statements are presented in Norwegian kroner (NOK), which is the functional currency of the parent company. All amounts disclosed in the \ufb01nancial statements and notes have been rounded off to the nearest thousand NOK units unless otherwise stated. The \ufb01nancial statements have been prepared using the historical cost principle, with the exception of the following assets, which are presented at fair value: Financial instruments at fair value through pro\ufb01t or loss and \ufb01nancial instruments at fair value through other comprehensive income. The Group recognises changes in equity arising from transactions with owners in the statement of changes in equity. Other changes in equity are presented in the statement of comprehensive income (total return). Preparation of \ufb01nancial statements in accordance with IFRS requires the use of assessments, estimates and assumptions that in\ufb02uence which accounting policies shall be applied, and also in\ufb02uence recognised amounts for assets and liabilities, revenues and costs. Actual amounts can deviate from estimated amounts.\n \n Estimates and underlying assumptions are reviewed on an ongoing basis. Changes in accounting estimates are recognised in the period in which they arise if they only apply to that period. If the changes also apply to subse- quent periods, the effect is allocated over the current and subsequent periods. Areas with signi\ufb01cant estimation uncertainties, and where assumptions and assessments made have sig- ni\ufb01cantly in\ufb02uenced the application of the accounting policies, are disclosed in Note 21.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401133448257": { "value": "\n The annual and consolidated \ufb01nancial statements have been prepared in accordance with IFRS\u00ae Accounting Standards as adopted by the European Union and asso- ciated interpretations, as well as Norwegian disclosure requirements pursuant to the Norwegian Accounting Act applicable as of 31 December 2024.\n ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401133306120": { "value": "\n The annual and consolidated \ufb01nancial statements will be submitted for adoption at the Annual General Meeting scheduled for 15 May 2025. The board is authorised to amend the annual and consolidated \ufb01nancial statements until \ufb01nal adoption.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401133706752": { "value": "\n ACCOUNTING POLICIES The accounting policies applied in the preparation of the annual and consolidated \ufb01nancial statements are described below. With the exception of effects described in the section on changes in accounting policies below, the policies are applied consistently for all periods. In case that subsidiaries have used other principles to prepare their separate annual \ufb01nancial statements, adjustments have been made so the con- solidated \ufb01nancial statements are prepared according to common policies. \n \n PRINCIPLES OF CONSOLIDATION \n \n Segment reporting Financial information for the operating segments is determined and presented based on the information provided to the company's board of directors, which is the Group's ultimate decision-maker.\n \n \n \n FOREIGN CURRENCY TRANSLATION Transactions in foreign currencies Transactions in foreign currencies are translated to the functional currency of each individual Group company using the exchange rates at the dates of the transac- tions. Monetary assets and liabilities in foreign curren- cies are translated to NOK using the exchange rate at the balance sheet date. Differences that arise from the currency translation are recognised in the income statement. Financial statements of foreign operations Assets and liabilities in foreign currencies are trans- lated to NOK using the exchange rate at the balance sheet date. Foreign exchange gains/losses related to sales are presented as part of sales, foreign exchange gains/losses related to purchases are presented as part of cost of materials, and foreign exchange gains/losses related to \ufb01nancing is presented as part of \ufb01nancial items.\n \n \n \n HEDGING ACTIVITIES Cash \ufb02ow hedge When a derivative is designated as a hedging instru- ment on variability in cash \ufb02ows for a recorded asset or liability, or for a highly probable forecast transaction, the effective portion of a change in fair value is rec- ognised in other comprehensive income. The Group\n \n \n \n \n \n performs a qualitative assesment of hedging effective- ness. A hedging instrument is derecognised when it no longer satis\ufb01es hedge accounting criteria, sold, termi- nated or matures. The accumulated change in fair value recognised in other comprehensive income remains until the forecast transaction occurs. If the hedged item is a \ufb01nancial asset, the amount recognised in other com- prehensive income is transferred to to the income state- ment in the same period as the hedged item affects the income statement. If the hedged transaction is no longer expected to occur, the accumulated unrealised gains or losses are immediately recognised in the income statement.\n \n \n \n EQUITY Ordinary shares Ordinary shares are classi\ufb01ed as equity. Costs asso- ciated with the issuance of shares are recognised as a reduction in net equity (share premium) after tax, if applicable. \n \n Purchase and sale of treasury shares On the repurchase of treasury shares, the purchase amount including directly attributable costs are rec- ognised as a change in equity. Purchased shares are clas- si\ufb01ed as treasury shares and reduce total equity. When treasury shares are sold, the received amount is recorded as an increase in equity, and the subsequent gain on the transaction is recognised in Other paid-in equity. \n \n \n \n Depreciation Depreciation is calculated using the straight-line method over the estimated useful lifetime for each item of property, plant and equipment, and charged to the income statement. Land is not depreciated. Estimated economic lifetimes are as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
ESTIMATED ECONOMIC LIFETIMES
Watercourse regulations 40\u201350 years
Power generation
Buildings 50 years
Dams, water ways, hatches 25-40 years
Machine equipment 40 years
Thermal power plant (Spain) 25 years
Industrial activities
Buildings 20\u201325 years
Machinery and equipment 7\u201315 years
Operational moveable property,
vehicles, equipment etc. 3\u201312 years
\n Residual value is assessed annually unless it is immaterial. \n \n Construction contracts The booked value of construction contracts consists of earned, non-invoiced income under the percent-\n \n \n \n age-of-completion method, less received advance payments. The amount is recognised in the balance sheet under trade and other receiva-bles. The net worth is classi\ufb01ed as contract assets. Long-term manufactur- ing contracts where the customer has paid more than the earned contract value on the balance sheet date are classi\ufb01ed as contract obligations. See also the section below on operating income and Note 13.\n \n \n EMPLOYEE BENEFITS \n \n Share-based compensation For share-based compensation by equity instru-ments granted that do not vest until the employee completes a speci\ufb01ed period of service, it is assumed that the services to be rendered as consideration for the equity instruments will be received in the future, during the vesting period. Such services are accounted for as they are rendered by the employee during the vesting period, with a corresponding increase in equity.\n \n \n \n OPERATING INCOME Goods sold and services rendered Operating revenue is recognised when perfor-mance obligations are satis\ufb01ed through the transfer of a good or service to the the customer, either over time or at a point in time. By transfer is meant that the customer has obtained control of the good or service. The most cen- tral indicators of transfer of control is that the Group has obtained the right to payment for the good or service, that the customer has obtained the right to the good or service, that the Group has transferred physical control of the good or service, that the customer has taken on the signi\ufb01cant risks and rewards related to ownership of the good or service. Operating revenue is presented net of sales-related taxes and rebates. Revenue related to \ufb01xed-price contracts where the deliverable is tailored to the customer, does not have an alternative use and where the Group obtains the right to payment based on the projects progress is recognised over time as long as the projects revenue and expenses can be estimated reliably. When the project\u2019s result cannot be estimated reliably, only revenue correspond- ing to expenses incurred may be recognised. Losses related to onerous contracts are recognosed in the period they are identi\ufb01ed. Depending on the type of project, progress is esti- mated based on costs incurred in relation to total estimated costs, as direct hours incurred in relation to total expected hours or by assessing technical grade of completion. Estimates related to revenues, expenses and progress are revised when assumptions change. Change in estimates are recognised in the income statement in the period management becomes aware of the change of assumptions that caused the change in estimate.\n \n \n \n In \ufb01xed-price contracts the customer normally pays \ufb01xed amounts through the project period based on a payment plan. A contract asset is recognised if, at the measurement date the value of the deliverable at the exceeds payments received from the customer. A con- tract liability is recognised payment from the customer exceeds the value of the deliverable at the measure- ment date. Revenue from energy sales is recognised at the transac- tion date.\n \n \n GOVERNMENT GRANTS Government grants that compensate for incurred expenses are recognised as a cost reduction in the income statement on a systematic basis in the same periods in which the expenses are incurred. Grants related to the acquisition of operating assets are recognised as reduction of cost and amortised by reducing amortisation over the operating asset\u2019s useful economic life.\n \n \n \n CASH AND CASH EQUIVALENTS Cash means cash in hand and in the bank. Cash equivalents are short-term liquid investments that can be converted to cash within three months to a known amount and which have an insigni\ufb01cant degree of risk. Cash and cash equivalents in the cash \ufb02ow statement do not include unused overdrafts.\n \n \n NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS The Group classi\ufb01es non-current assets and disposal groups as held for sale if their carrying amounts will be recovered principally through a sale transaction rather than through continuing use. Non-current assets and disposal groups classi\ufb01ed as held for sale are measured at the lower of their carrying amount and fair value less costs to sell. Costs to sell are the incremental costs directly attributable to the disposal of an asset (disposal group), excluding \ufb01nance costs and income tax expense.\n \n \n The criteria for held for sale classi\ufb01cation is regarded as met only when the sale is highly probable, and the asset or disposal group is available for immediate sale in its present condition. Actions required to complete the sale should indicate that it is unlikely that signi\ufb01cant changes to the sale will be made or that the decision to sell will be withdrawn. Management must be committed to the plan to sell the asset and the sale expected to be completed within one year from the date of the classi\ufb01cation. Property, plant and equipment and intangible assets are not depreciated or amortised once classi\ufb01ed as held for sale. Assets and liabilities classi\ufb01ed as held for sale are presented separately as current items in the statement of \ufb01nancial position. Discontinued operations are excluded from the results of continuing operations and are presented as a single amount as pro\ufb01t or loss after tax from discontinued\n \n \n operations in the statement of pro\ufb01t or loss. Cash \ufb02ows from discontinued operations are included in the consolidated statement of cash \ufb02ows and are disclosed separately. The Group includes proceeds from disposal in cash \ufb02ows from discontinued operations. All other notes to the \ufb01nancial statements include amounts for continuing operations, unless indicated otherwise.\n ACCOUNTING STANDARDS AND INTER- PRETATIONS ISSUED BUT NOT ADOPTED The company has not early-adopted any IFRS standards or IFRIC that have been issued but are not mandatory as of 31 December 2024. Based on the assessments made so far, it is assumed that coming standards and IFRIC approved by the EU will not have a material effect on the \ufb01nancial statements. \n \n No new standards have been adopted by the Company and the Group with effect from 1 January 2024.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401134520735": { "value": "\n PRINCIPLES OF CONSOLIDATION \n \n Segment reporting Financial information for the operating segments is determined and presented based on the information provided to the company's board of directors, which is the Group's ultimate decision-maker.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401134656217": { "value": "\n Segment reporting Financial information for the operating segments is determined and presented based on the information provided to the company's board of directors, which is the Group's ultimate decision-maker.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401134831120": { "value": "\n FOREIGN CURRENCY TRANSLATION Transactions in foreign currencies Transactions in foreign currencies are translated to the functional currency of each individual Group company using the exchange rates at the dates of the transac- tions. Monetary assets and liabilities in foreign curren- cies are translated to NOK using the exchange rate at the balance sheet date. Differences that arise from the currency translation are recognised in the income statement. Financial statements of foreign operations Assets and liabilities in foreign currencies are trans- lated to NOK using the exchange rate at the balance sheet date. Foreign exchange gains/losses related to sales are presented as part of sales, foreign exchange gains/losses related to purchases are presented as part of cost of materials, and foreign exchange gains/losses related to \ufb01nancing is presented as part of \ufb01nancial items.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401134913949": { "value": "\n \n HEDGING ACTIVITIES Cash \ufb02ow hedge When a derivative is designated as a hedging instru- ment on variability in cash \ufb02ows for a recorded asset or liability, or for a highly probable forecast transaction, the effective portion of a change in fair value is rec- ognised in other comprehensive income. The Group\n \n \n \n performs a qualitative assesment of hedging effective- ness. A hedging instrument is derecognised when it no longer satis\ufb01es hedge accounting criteria, sold, termi- nated or matures. The accumulated change in fair value recognised in other comprehensive income remains until the forecast transaction occurs. If the hedged item is a \ufb01nancial asset, the amount recognised in other com- prehensive income is transferred to to the income state- ment in the same period as the hedged item affects the income statement. If the hedged transaction is no longer expected to occur, the accumulated unrealised gains or losses are immediately recognised in the income statement.\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401135326791": { "value": "\n HEDGING ACTIVITIES Cash \ufb02ow hedge When a derivative is designated as a hedging instru- ment on variability in cash \ufb02ows for a recorded asset or liability, or for a highly probable forecast transaction, the effective portion of a change in fair value is rec- ognised in other comprehensive income. The Group\n \n performs a qualitative assesment of hedging effective- ness. A hedging instrument is derecognised when it no longer satis\ufb01es hedge accounting criteria, sold, termi- nated or matures. The accumulated change in fair value recognised in other comprehensive income remains until the forecast transaction occurs. If the hedged item is a \ufb01nancial asset, the amount recognised in other com- prehensive income is transferred to to the income state- ment in the same period as the hedged item affects the income statement. If the hedged transaction is no longer expected to occur, the accumulated unrealised gains or losses are immediately recognised in the income statement.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401135656665": { "value": "\n EQUITY Ordinary shares Ordinary shares are classi\ufb01ed as equity. Costs asso- ciated with the issuance of shares are recognised as a reduction in net equity (share premium) after tax, if applicable. \n \n Purchase and sale of treasury shares On the repurchase of treasury shares, the purchase amount including directly attributable costs are rec- ognised as a change in equity. Purchased shares are clas- si\ufb01ed as treasury shares and reduce total equity. When treasury shares are sold, the received amount is recorded as an increase in equity, and the subsequent gain on the transaction is recognised in Other paid-in equity. \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401135451159": { "value": "\n Purchase and sale of treasury shares On the repurchase of treasury shares, the purchase amount including directly attributable costs are rec- ognised as a change in equity. Purchased shares are clas- si\ufb01ed as treasury shares and reduce total equity. When treasury shares are sold, the received amount is recorded as an increase in equity, and the subsequent gain on the transaction is recognised in Other paid-in equity. \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401135555127": { "value": "\n Depreciation Depreciation is calculated using the straight-line method over the estimated useful lifetime for each item of property, plant and equipment, and charged to the income statement. Land is not depreciated. Estimated economic lifetimes are as follows: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
ESTIMATED ECONOMIC LIFETIMES
Watercourse regulations 40\u201350 years
Power generation
Buildings 50 years
Dams, water ways, hatches 25-40 years
Machine equipment 40 years
Thermal power plant (Spain) 25 years
Industrial activities
Buildings 20\u201325 years
Machinery and equipment 7\u201315 years
Operational moveable property,
vehicles, equipment etc. 3\u201312 years
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401141211464": { "value": "\n Construction contracts The booked value of construction contracts consists of earned, non-invoiced income under the percent-\n \n age-of-completion method, less received advance payments. The amount is recognised in the balance sheet under trade and other receiva-bles. The net worth is classi\ufb01ed as contract assets. Long-term manufactur- ing contracts where the customer has paid more than the earned contract value on the balance sheet date are classi\ufb01ed as contract obligations. See also the section below on operating income and Note 13.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401140644302": { "value": "\n EMPLOYEE BENEFITS \n \n Share-based compensation For share-based compensation by equity instru-ments granted that do not vest until the employee completes a speci\ufb01ed period of service, it is assumed that the services to be rendered as consideration for the equity instruments will be received in the future, during the vesting period. Such services are accounted for as they are rendered by the employee during the vesting period, with a corresponding increase in equity.\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401140727985": { "value": "\n Share-based compensation For share-based compensation by equity instru-ments granted that do not vest until the employee completes a speci\ufb01ed period of service, it is assumed that the services to be rendered as consideration for the equity instruments will be received in the future, during the vesting period. Such services are accounted for as they are rendered by the employee during the vesting period, with a corresponding increase in equity.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401140825950": { "value": "\n OPERATING INCOME Goods sold and services rendered Operating revenue is recognised when perfor-mance obligations are satis\ufb01ed through the transfer of a good or service to the the customer, either over time or at a point in time. By transfer is meant that the customer has obtained control of the good or service. The most cen- tral indicators of transfer of control is that the Group has obtained the right to payment for the good or service, that the customer has obtained the right to the good or service, that the Group has transferred physical control of the good or service, that the customer has taken on the signi\ufb01cant risks and rewards related to ownership of the good or service. Operating revenue is presented net of sales-related taxes and rebates. Revenue related to \ufb01xed-price contracts where the deliverable is tailored to the customer, does not have an alternative use and where the Group obtains the right to payment based on the projects progress is recognised over time as long as the projects revenue and expenses can be estimated reliably. When the project\u2019s result cannot be estimated reliably, only revenue correspond- ing to expenses incurred may be recognised. Losses related to onerous contracts are recognosed in the period they are identi\ufb01ed. Depending on the type of project, progress is esti- mated based on costs incurred in relation to total estimated costs, as direct hours incurred in relation to total expected hours or by assessing technical grade of completion. Estimates related to revenues, expenses and progress are revised when assumptions change. Change in estimates are recognised in the income statement in the period management becomes aware of the change of assumptions that caused the change in estimate.\n \n In \ufb01xed-price contracts the customer normally pays \ufb01xed amounts through the project period based on a payment plan. A contract asset is recognised if, at the measurement date the value of the deliverable at the exceeds payments received from the customer. A con- tract liability is recognised payment from the customer exceeds the value of the deliverable at the measure- ment date. Revenue from energy sales is recognised at the transac- tion date.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401140541702": { "value": "\n GOVERNMENT GRANTS Government grants that compensate for incurred expenses are recognised as a cost reduction in the income statement on a systematic basis in the same periods in which the expenses are incurred. Grants related to the acquisition of operating assets are recognised as reduction of cost and amortised by reducing amortisation over the operating asset\u2019s useful economic life.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401141045021": { "value": "\n CASH AND CASH EQUIVALENTS Cash means cash in hand and in the bank. Cash equivalents are short-term liquid investments that can be converted to cash within three months to a known amount and which have an insigni\ufb01cant degree of risk. Cash and cash equivalents in the cash \ufb02ow statement do not include unused overdrafts.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401132559319": { "value": "\n NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS The Group classi\ufb01es non-current assets and disposal groups as held for sale if their carrying amounts will be recovered principally through a sale transaction rather than through continuing use. Non-current assets and disposal groups classi\ufb01ed as held for sale are measured at the lower of their carrying amount and fair value less costs to sell. Costs to sell are the incremental costs directly attributable to the disposal of an asset (disposal group), excluding \ufb01nance costs and income tax expense.\n \n \n The criteria for held for sale classi\ufb01cation is regarded as met only when the sale is highly probable, and the asset or disposal group is available for immediate sale in its present condition. Actions required to complete the sale should indicate that it is unlikely that signi\ufb01cant changes to the sale will be made or that the decision to sell will be withdrawn. Management must be committed to the plan to sell the asset and the sale expected to be completed within one year from the date of the classi\ufb01cation. Property, plant and equipment and intangible assets are not depreciated or amortised once classi\ufb01ed as held for sale. Assets and liabilities classi\ufb01ed as held for sale are presented separately as current items in the statement of \ufb01nancial position. Discontinued operations are excluded from the results of continuing operations and are presented as a single amount as pro\ufb01t or loss after tax from discontinued\n \n \n operations in the statement of pro\ufb01t or loss. Cash \ufb02ows from discontinued operations are included in the consolidated statement of cash \ufb02ows and are disclosed separately. The Group includes proceeds from disposal in cash \ufb02ows from discontinued operations. All other notes to the \ufb01nancial statements include amounts for continuing operations, unless indicated otherwise.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401141501424": { "value": "\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Note 1 (1000 NOK)
Segment reporting per 31.12. Group Management AFK Vannkraft NSSLGlobal ENRX Tekna Alytic Property Other Total Segment Eliminations & Adjustments Total Consolidated
2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023
Sales at a point in time 53 360 999 503 750 1 399 388 1 203 525 898 429 913 885 216 862 212 174 65 380 45 742 287 789 10 941 1 001 516 3 229 902 2 890 533 3 230 017 2 890 533
Sales over time 1 015 685 885 888 73 486 107 029 332 71 1 089 170 993 320 1 089 170 993 320
Other Income 17 336 12 684 2 191 6 817 509 2 612 9 007 4 289 31 917 8 528 1 240 446 6 954 6 412 10 711 -93 79 865 41 694 -36 687 -28 290 43 330 13 404
Revenue and other income 17 390 12 684 363 190 510 567 1 399 897 1 206 137 1 923 121 1 804 062 322 265 327 730 66 621 46 188 294 743 17 685 11 712 494 4 398 937 3 925 547 -36 687 -28 290 4 362 517 3 897 257
Operating expense 92 102 87 467 101 742 85 382 1 105 098 975 289 1 700 675 1 605 918 353 590 391 661 115 998 117 666 265 671 15 211 41 239 25 174 3 776 113 3 303 768 -20 546 -17 480 3 755 803 3 286 288
Depreciation, amortization, impairment 5 838 3 358 8 716 11 657 31 399 19 557 88 403 82 516 31 545 33 036 38 249 13 321 16 520 12 227 4 561 576 225 231 176 247 -12 314 -8 953 212 917 167 294
Operating pro\ufb01t -80 551 -78 140 252 733 413 528 263 400 211 291 134 043 115 628 -62 870 -96 966 -87 626 -84 799 12 552 -9 753 -34 088 -25 256 397 593 445 532 -3 827 -1 857 393 797 443 675
Income from associates 967 1 087 9 -4 755 -1 126 976 -4 793 -34 796 -9 590 -33 821 -14 383
Net \ufb01nancial items -642 422 175 215 12 862 -3 234 -80 786 -44 224 -15 901 -4 973 -1 537 -541 -11 748 -3 847 -50 815 4 669 -790 348 123 064 657 981 -96 576 -132 639 26 488
Income tax expense -17 352 4 971 155 930 294 058 74 805 44 757 44 498 43 361 6 677 11 476 -3 639 -4 841 8 684 232 -3 6 269 599 394 020 451 451 269 654 394 471
Pro\ufb01t (-loss) for the period from continued operations -705 621 92 104 96 803 119 470 202 424 164 388 8 759 28 042 -85 439 -118 170 -85 524 -80 500 -7 880 -13 832 -84 900 -21 719 -661 378 169 783 618 907 -108 474 -42 316 61 309
Total assets 6 155 332 4 723 264 239 113 227 280 1 258 356 1 066 740 2 372 107 2 014 539 576 252 585 469 255 304 224 796 523 170 621 795 64 877 981 665 11 444 511 10 445 547 -2 592 791 -1 385 615 8 852 326 9 059 932
Total liabilities 949 179 1 638 939 179 511 285 219 533 368 458 674 1 862 777 1 597 622 366 852 291 026 107 886 85 263 330 127 436 921 1 016 289 1 067 567 5 345 989 5 861 232 -1 908 144 -439 832 3 438 296 5 421 400
Net interest bearing debt -43 387 496 768 -473 752 -346 420 1 053 958 776 613 172 321 125 011 13 815 4 163 212 686 360 721 1 005 715 879 061 1 088 812 693 707 -1 886 862 321 567 54 222 1 015 274
\n \n Segment reporting Financial information for the operating segments is determined and presented based on the information provided to the company's board of directors, which is the Group's ultimate decision-maker. Due to the sale of shares in Volue and Vergia, as well the \ufb01ling for insol- vency of Commeo, these disposed groups are no longer reported as segments. The remaining companies in the Ampwell group are reported as Other in the segment note. We also refer to note 3. SHORT DESCRIPTION OF THE OPERATING SEGMENTS AFK Vannkraft AFK Vannkraft generates power at two locations in the Arendal watercourse. The B\u00f8ylefoss and Flatenfoss hydropower plants produce on average more than 500 GWh annually. All \ufb01nancial items have been allocated to Group Management segment. Group Management Combining industrial, technological and capital markets expertise, Arendals Fossekompani\u2019s Group Management identi\ufb01es and develops opportunities for sustainable value creation. As an active owner of our portfolio com- panies, we support management in target setting, strat- egy development, performance management, M&A and \ufb01nancing, and work to build strong boards, management teams and leaders to ensure long-term sustainable value creation. In every investment, we have a long-term view of our objectives. We retain ownership of our portfolio companies as long as we are the best owner, ensuring long-term value and stability. NSSL Global NSSLGlobal is an independent provider of cyber secure satellite and mobile communications, and IT support that delivers high-quality voice and data services across the globe, regardless of location or terrain. NSSLGlobal\u2019s activities are divided into four main areas: Airtime, Projects, Hardware and Service. Its main customers are within the maritime segment, the military and govern- ment sector, large international corporations, and the energy sector. The revenue model is to a large degree based on multi-year subscription and support contracts, thereby securing a signi\ufb01cant recurring revenues. ENRX Leveraging decades of experience, ENRX combines global market leadership for industrial induction heating systems (Heat) with leading technology in the high- growth market for wireless induction charging solutions (Charge). Industries served by ENRX include automotive, renewable energy/wind energy, pipe fabrication, elec-\n \n tronics, cable and mechanical engineering. The company has operations in 15 countries. Tekna Tekna is a world-leading provider of advanced materials and plasma systems to several industries. Tekna pro- duces high-purity metal powders for applications such as 3D printing in the aerospace, medical and consumer electronics sectors, as well as optimised induction plasma systems for industrial research and production. With its unique, IP-protected plasma technology, the company is well positioned in the growing market for advanced nanomaterials within the microelectronics industry. AFK Eiendom AFK Eiendom comprises all property related companies and property investments in Arendals Fossekompani. Alytic Alytic acts as a growth catalyst for future-oriented companies and works to establish leading businesses within their respective industries. The Alytic investment team collaborates closely with their portfolio companies to drive value through strategic development, leadership support, sales enhancement, HR and talent acquisition, and by leveraging data science and technology. The current Alytic portfolio of companies includes Kontali, a world-leading aquaculture data and analyses provider, Veyt, a market intelligence provider for low carbon mar- kets, Factlines, a technology provider for ESG reporting., and Utel, a provider of services for telecom network monitoring and analysis.\"\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Note 1 Segment reporting cont. (1 000 NOK)
GEOGRAPHICAL SEGMENTS
Norway Europe Asia North America Consolidated
2024 2023 2024 2023 2024 2023 2024 2023 2024 2023
Revenue 848 639 692 554 1 952 409 1 256 466 875 639 1 225 812 685 831 722 426 4 362 517 3 897 257
Segment assets 4 908 242 1 695 074 2 292 930 5 189 719 775 902 1 374 982 875 252 800 157 8 852 326 9 059 932
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
SEGMENT REVENUE IS BASED ON LOCATION OF THE CUSTOMERS
Parent Company AFK Vannkraft Group Management Total
2024 2023 2024 2023 2024 2023
Revenue and other income 363 305 510 567 13 857 8 748 377 162 519 315
Operating expenses 104 311 85 382 84 357 84 216 188 667 169 599
Depreciation, amortization and impair- ment 8 716 11 657 5 819 3 349 14 535 15 006
Operating income 250 279 413 528 -76 319 -78 817 173 960 334 711
Net \ufb01nancial items 2 387 685 175 220 2 387 685 175 220
Income tax expense 155 534 294 058 -17 236 4 760 138 297 298 818
Pro\ufb01t (-loss) continuing operations 94 745 119 470 2 328 603 91 643 2 423 348 211 112
Total assets 239 092 227 280 6 151 758 4 719 486 6 390 850 4 946 766
Total liabilities 178 475 285 219 945 273 1 635 585 1 123 748 1 920 804
Net interest bearing debt -43 387 496 767 -43 387 496 767
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401134339544": { "value": "\n No new standards have been adopted by the Company and the Group with effect from 1 January 2024.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401135517073": { "value": "\n \n \n Note 2 Other income (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
Other 36 488 9 215 7 240 6 237
Other income, intercompany 8 807 8 748
Gain sales of assets 656 1 314 580
Grants/subsi- dies 6 186 2 875
Other income 43 330 13 404 16 048 15 565
\n \n \n \n Note 7 Other operating costs (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
OTHER OPERATING COST
Contractors 10 549 11 728
Maintenance property, plant and equipment 61 285 43 930 36 561 22 018
Loss sales of PPE 89 2 194
Loss sales of other non-current assets 213
Premises, service and of\ufb01ce costs 50 214 63 246 1 400 2 716
Audit and other fees 73 092 80 088 15 271 24 785
Consession fees 3 365 3 502 3 365 3 291
Company cars, lifts and trucks 10 747 9 492 462 425
Communication costs 4 400 4 043
Travelling costs, indirect 32 230 28 161 2 882 1 904
Sales and marketing costs 48 632 48 690 4 080 3 007
Manufacturing indirect costs 32 089 21 897 126 117
Other operating costs (Misc.) 84 059 57 506 11 054 11 041
Insurances 16 392 12 791 3 411 2 939
ICT costs 66 593 51 518 11 140 9 250
Property tax 16 494 15 314 9 327 9 544
R&D costs 12 129 1 464
Loss allowance 2 070 34 672
Operating costs, IC 4 425 1 052
Restructuring 18 033
Operating costs
Other direct costs 69 546 63 385
Other operating expenses 593 974 571 870 103 503 92 090
REMUNERATION TO AUDITOR
Statutory audit 16 730 20 323 3 731 3 192
Other assurance services 4 004 1 981 2 562 107
Tax advice 1 616 1 631 470 24
Other non-audit services 1 071 8 344 109 2 171
Total remuneration to auditor 23 421 32 278 6 872 5 495
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401141826694": { "value": "\n \n Note 2 Other income (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
Other 36 488 9 215 7 240 6 237
Other income, intercompany 8 807 8 748
Gain sales of assets 656 1 314 580
Grants/subsi- dies 6 186 2 875
Other income 43 330 13 404 16 048 15 565
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401161706151": { "value": "\n Note 2 Other income (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
Other 36 488 9 215 7 240 6 237
Other income, intercompany 8 807 8 748
Gain sales of assets 656 1 314 580
Grants/subsi- dies 6 186 2 875
Other income 43 330 13 404 16 048 15 565
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401133245895": { "value": "\n Note 3 Discontinued operations Note 3.1 Sale of subsidiary - Vergia Sale of Vergia in 2024 In July 2024, Arendals Fossekompani sold its 100% shareholding in Vergia. Consequently, the company\u2019s \ufb01nancial results have been recognised on separate lines in the income statement as discontinued operations. The gain on disposal of Vergia of MNOK 17 is included in \u201cPro\ufb01t/loss from discontinued operations\u201d. Vergia\u2019s key \ufb01gures relating to the income statement for 2024 (until transac- tion date), and comparative \ufb01gures for 2023 are presented below. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amount in MNOK 2024 2023
OPERATING REVENUES AND OPERATING COSTS
Operating revenue 1
Operating expense 4 9
Operating pro\ufb01t -3 -8
Net \ufb01nancial items -1 -1
Share of pro\ufb01t or loss of associates and joint ventures -5 -17
Pro\ufb01t before income tax -10 -26
Pro\ufb01t (-loss) from discontinued operations -10 -26
Gain on disposal of Vergia 17
Net discontinued operations income (after tax) 7 -26
Basic/diluted earnings per share (NOK) 0,13 -0,47
Net cash from operating activities -4,6 -15
Net cash from investing activities -6,2 -9
Net cash from \ufb01nancing activities 7,7 9
Cash Flow -3 -15
\n Note 3.2 Insolvency of subsidiary - Commeo Germany Insolvence of Commeo Germany in 2024 Commeo is a subsidiary of AFK's portfolio company, Ampwell. Ampwell was established in 2022 to build an eco-system for battery technology and a Battery-as-a-Service model. The investment in Commeo was made in April 2022. The Commeo companies in Germany \ufb01led for insolvency in July 2024. All companies are subsidiaries of Arendal Fossekompani. Consequently, these company\u2019s \ufb01nancial results have been recognised on separate lines in the income statement as discontinued operations. After insolvency of Commeo Germany, Ampwell is no longer considered as own reporting segment. The remaining Ampwell companies are now included in reporting segment Other. The impairment losses of total NOK 613 million related to the insolvency of Commeo are presented as \u201cPro\ufb01t/loss from discontinued operations\u201d in the Group accounts and include the impairment of property, plant and equipment of NOK 236 million, the impairment of intangible assets of NOK 96 million as well the impairment of the entire goodwill of NOK 281 million related to the acquisition of Commeo. Commeo Germany\u2019s key \ufb01gures relating to the income statement for 2024 (until \ufb01ling date for insolvency), and comparative \ufb01gures for 2023 are presented below. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amount in MNOK 2024 2023
OPERATING REVENUES AND OPERATING COSTS
Operating revenue 30 60
Operating expense 208 118
Depreciation and amortisation 15 24
Operating pro\ufb01t -193 -82
Net \ufb01nancial items -19
Pro\ufb01t before income tax -193 -101
Income tax expense 3 1
Pro\ufb01t (-loss) from discontinued operations -190 -101
Impairment losses related to insolvency of Commeo 613
Net discontinued operations income (after tax) -803 -101
Basic/diluted earnings per share (NOK) -11.17 -1.84
Net cash from operating activities -71 -179
Net cash from investing activities -14 -173
Net cash from \ufb01nancing activities 53 379
Cash Flow -32 26
\n \n Note 3.3 Sale of subsidiary - Volue Sale of Volue in 2024 In October 2024 Arendals Fossekompani sold its 60% shareholding in Volue ASA. Arendals Fossekompani has subsequently acquired a 40% indirect ownership of Volue via the associated company Faraday Topco AS. The gain on partial disposal of Volue of NOK 3,014 million is included in \u201cPro\ufb01t/loss from discontinued operations\u201d in the group accounts. In the parent company \ufb01nancial statements, the gain of NOK 3,265 million related to sale of Volue is presented as \ufb01nancial income. The sale of Volue contributed with cash proceeds of NOK 3,569 million to the company. Volue\u2019s key \ufb01gures relating to the income statement for 2024 (until transaction date) and comparative \ufb01gures for 2023 are presented below. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amount in MNOK 2024 2023
OPERATING REVENUES AND OPERATING COSTS
Operating revenue 1 335 1 489
Operating expense 1 107 1 281
Depreciation 15 40
Amortisation 118 88
Operating pro\ufb01t 95 94
Net \ufb01nancial items -17 -17
Pro\ufb01t before income tax 78 77
Income tax expense 9 27
Pro\ufb01t (-loss) from discontinued operations 69 50
Gain on disposal of Volue shares 3 014
Net discontinued operations income (after tax) 3 083 50
Basic/diluted earnings per share (NOK) 56.15 0.92
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Amount in MNOK 2024 2023
OPERATING REVENUES AND OPERATING COSTS
Net cash from operating activities 378 -97
Net cash from investing activities -444 -531
Net cash from \ufb01nancing activities -122 347
Cash Flow -187 -282
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
DETAILS OF THE SALE OF SUBSIDIARY VOLUE ASA:
Consideration received
Cash 1 055
Offset debt and transaction cost 154
Promissory note 2 417
Total disposal consideration 3 625
Transaction costs -56
Carrying amount of net assets sold, excl. NCI -556
Gain on sale of shares in Volue ASA 3 014
\n The carrying amounts of assets and liabilities as at the date of sale (27 October 2024) on 100% basis were: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
27 October 2024
Intangible assets 1 202
Property, plant and equipment 188
Deferred tax assets 47
Other non-current assets 32
Inventories 34
Contract assets 105
Accounts receivable 210
Other receivables 108
Cash and cash equivalents 294
Total assets 2 219
Non-current interest-bearing debt -193
Other non-current liabilities -11
Deferred taxes -90
Non-current RoU liabilities -103
Accounts payable -86
Current interest-bearing debt -173
Payable income tax -69
Contract liabilities -123
Current RoU liabilities -36
Other current liabilities -418
Total liabilities -1 301
Net assets 918
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401161819009": { "value": "\n Note 4 Employee bene\ufb01ts Note 4.1 Employee bene\ufb01t expenses (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
Salaries 1 166 572 1 011 169 60 557 55 345
Social security contributions 154 192 228 811 10 207 10 566
Pension costs 45 489 40 623 5 169 4 762
Capitalised cost -96 094 -79 548
Share-based payments 5 707 3 212 2 608 1 611
Other bene\ufb01ts 18 383 22 913 4 043 3 221
Total employee bene\ufb01ts 1 294 249 1 227 180 82 585 75 506
Average number of full-time headcounts 1 761 1 752 37 37
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Salaries, fees Bonus paid out this year Bene\ufb01ts in kind Total remu- neration Share-based payment Paid-in pension contribution Number of board meetings (i)
SENIOR EXECUTIVES
Benjamin Golding, CEO 4 107 1 987 24 6 118 437 129
Lars Peder Fensli, CFO 2 912 772 14 3 698 389 137
H\u00e5kon Tanem, Executive Vice President 2 575 - 53 2 628 281 135
Torkil Mogstad, Executive Vice President 2 262 426 38 2 726 295 89
Ingunn Ettest\u00f8l, ESG Director 1 896 505 26 2 427 260 160
Ann-Kari A. Heier, Executive Vice President 1 792 200 38 2 030 137 164
Total remuneration 15 544 3 890 193 19 627 1 799 814
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Salaries, fees Bonus paid out this year Bene\ufb01ts in kind Total remu- neration Share-based payment Paid-in pension contribution Number of board meetings (i)
BOARD MEMBERS
Trond Westlie, Chairman, (iii) 1 119 1 119 17
Morten Bergesen, Deputy Chairman, (ii), (iv) 483 483 17
Didrik Vigsn\u00e6s, Board Member, (iii) 423 423 17
Christian Must, Board Member until 15.05.2024 (iii) 156 156 5
Arild Nys\u00e6ther, Board Member from 15.05.2024 225 225 12
Stine Rolstad Brenna, Board Member, (ii) 477 477 17
Lise Lindback, Board Member, (iii) 398 398 17
Anne Grethe Dalane, Board member, (ii) 453 453 17
Total remuneration 3 734 3 734
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2023 Salaries, fees Bonus paid out this year Bene\ufb01ts in kind Total remu- neration Share-based payment Paid-in pension contribution Number of board meetings (i)
SENIOR EXECUTIVES
Benjamin Golding, CEO from 01.05.2023 2 436 14 2 450 146 78
Lars Peder Fensli, CFO, interim CEO from 01.01.2023 until 30.04.2023 3 049 839 34 3 922 250 124
Morten Henriksen, Executive Vice President until 31.03.2023 1 008 566 7 1 581 47 52
H\u00e5kon Tanem, Executive Vice President from 09.10.2023, (vi) 578 2 000 13 2 591 16 30
Torkil Mogstad, Executive Vice President 2 126 423 32 2 581 250 93
Ingunn Ettest\u00f8l, ESG Director 1 798 326 23 2 147 188 144
Ann-Kari A. Heier, Executive Vice President from 14.11.2023 252 4 256 10 19
Total remuneration 11 247 4 154 127 15 528 907 540
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2023 Salaries, fees Bonus paid out this year Bene\ufb01ts in kind Total remu- neration Share-based payment Paid-in pension contribution Number of board meetings (i)
BOARD MEMBERS
Trond Westlie, Chairman, (iii) (v) 1 220 1 220 10
Morten Bergesen, Deputy Chairman, (ii), (iv) 458 458 10
Didrik Vigsn\u00e6s, Board Member, (iii) 386 386 10
Christian Must, Board member, (iii) 373 373 10
Stine Rolstad Brenna, Board Member, (ii) 443 443 10
Lise Lindback, Board Member, (iii) 376 376 10
Anne Grethe Dalane, Board member, (ii) 397 397 10
Total remuneration 3 653 3 653
\n \n \n \n (i) 17 Board meetings were held in 2024 and 10 in 2023. (ii) Member of Audit Commitee (iii) Member of Compensation Committee (iv) Member of Nomination Committee (v) Including consultancy fee of tNOK 500 in 2023, refer to note 24 (vi) Sign-on bonus of tNOK 2.000 in 2023 without binding period\n In addition, tNOK 62 (62) was paid in pensions to former board members. Senior executives participate in the collective pension scheme for employees of the parent company and subsidiaries. Refer to the description in the note on pensions. All companies in the Group have phased out de\ufb01ned-bene\ufb01t pension schemes with effect from 31 December 2015. Bonuses, options and other bene\ufb01ts are not pensionable. Senior executives of the Group received no remuneration or bene\ufb01ts from other Group companies except as shown above. No additional remuneration was paid for special services beyond normal management duties.Regarding loans and security provided to members of the management team, the Board of Directors and other elected bodies of the company refer to Note 24. Employment terms for the CEO and other senior executives: The following severance pay has been agreed for the CEO in the event of the termination of his employment: Salary will be paid during the notice period (6 months). In addition he will receive a severance pay amounting to 6 months of salary. As part of the incentive program for senior executives in AFK, the CEO was given the right to buy 34 249 shares in the company in 2024 at a 20% discount with a lock-in period of three years. Senior executives Lars Peder Fensli and H\u00e5kon Tanem were given the right to buy 17 125 shares in 2024 on the same terms. Senior executives Ann-Kari Heier and Ingunn Ettest\u00f8l were given the right to buy respectively 2 280 and 5 000 shares in 2024 on the same terms. Executives may borrow up to two-thirds of the purchase price for the shares on the same terms as ordinary employee loans. Loans are secured by a mortgage on the shares and run as long as the employment relationship lasts. (1 000 NOK) Note 4.2 Pension liabilities Pension obligations / costs The Group's Norwegian companies are obligated to maintain an occupational pension scheme pursuant to the Mandatory Occupational Pension Scheme. The pension scheme satis\ufb01es statutory requirements. The pension scheme includes a retirement pension, disability pension and survivor pension. With effect no later than 31.12.2015, all the companies in the Group discontinued their de\ufb01ned bene\ufb01t plan. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
PENSION LIABILITIES
Present value of unfunded liabilities 18 275 17 508 5 658 5 804
Present value of funded liabilities 60 390 82 840 46 709 48 131
Fair value of pension assets -75 871 -96 027 -68 557 -61 500
Recognised employers\u2019 contributions 1 618 1 536 798 818
Present value of net liabilities 4 412 5 856 -15 392 -6 747
Of which presented as pension assets 35 584 28 270 21 848 13 369
Other pension liabilities 3 329 2 811
Gross pension liabilities 43 325 36 938 6 456 6 623
CHANGE IN RECOGNISED NET LIABILITY FOR DEFINED-BENEFIT PENSIONS
Net funded de\ufb01ned-bene\ufb01t pension liability as at 1 January -4 236 -11 107 -13 369 -12 041
Liability for unfunded schemes as at 1 January 6 623 6 000 6 623 6 358
Paid-in contributions 1 273 -1 022 -1 475
Paid out from the scheme -1 012 -282 -255 -292
Actuarial (gains) losses from other comprehensive income -6 710 1 431 -8 168 718
Exchange rate changes, pension liabilities 502 805
Costs of de\ufb01ned-bene\ufb01t schemes 241 483 -223 -14
Net liability for de\ufb01ned-bene\ufb01t schemes as at 31 December -3 320 -3 691 -15 392 -6 747
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
COSTS RECOGNISED IN THE INCOME STATEMENT
Costs relating to this period\u2019s pension entitlements 574 259
Interest on the liabilities 2 134 2 550 1 616 1 502
Expected return on pension plan assets -2 245 -2 916 -1 863 -1 721
Recognised employers\u2019 contributions -222 590 24 205
Costs of de\ufb01ned-contribution pension schemes 43 542 38 075 3 716 2 819
Net interest on pension liabilities transferred to \ufb01nance 253 122 223 14
Transfer effect of discontinuation of separate line in income statement 1 454 1 943 1 454 1 943
Total pension costs 45 489 40 623 5 169 4 762
Actual return on pension plan assets 11 235 8 939 5 055 5 652
DEVELOPMENT OF THE GROUP\u2019S FUNDED PENSION LIABILITIES
Present value of funded liabilities 60 390 82 840 46 709 48 131
Fair value of pension assets -75 871 -96 027 -68 557 -61 500
Net result -15 481 -13 187 -21 848 -13 369
\n\n \n Note 4.3 Share-based payments Share option plan - Tekna Group \"The guidelines for remuneration of leading persons in the Tekna group was approved by the shareholders at the annual general assembly dated 3 May 2023. The establishment of the share option plan was approved by the shareholders at the annual general assembly dated 15 May 2024. The board of directors of Tekna Holding ASA (the \"\"Company\"\") has resolved to implement an employee share option plan (the \"\"Plan\"\"). The Plan is available to eligible individuals as determined by the board of directors. The Plan enables the eligible person to acquire a proprietary interest in the growth and eligible individuals as determined by the board of directors. The Plan enables the eligible person to acquire a proprietary interest in the growth and performance of the Company and to enhance the ability of the Company to attract, retain and reward quali\ufb01ed individuals. Options can be granted on an annual or ad hoc basis, with annual grants projected for 2024, 2025, and 2026, all subject to the board's discretion. Upon exercising their options, option holders can choose between acquiring shares after paying the strike price or opting for a cashless transaction. The latter involves the trans- fer of a number of treasury shares equivalent to the NOK amount of the number of exercised options, multiplied by the difference between the Company's shares' market price and the strike price.On 23 October 2024, the board of directors has granted a total of 2,124,000 options in the 2024 allocation round. These options have a strike price of NOK 4.88. Issued options vest 33% after one year, 33% after two years, and 33% after three years. The expiry date for any option granted is the date falling 24 months following the vesting date and will lapse if not exercised. The share options plan have been treated as an equity-settled plan under IFRS. The strike price of the share options will be based on the volume weighted average share price over the last \ufb01ve last trading days preceding the grant date. The total pro\ufb01t each option holder may achieve shall be limited to 400% of the fair market value of the share at grant, or limited to 400% of annual \ufb01xed salary of the option holder in the year of grant.\" Set out below are summaries of options granted under the plan: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 2023
Average exercise price per share option (NOK) Number of options Average exercise price per share option Number of options
As at 1 January
Granted during the year 0,62 2 124 000
Exercised during the year
Forfeited during the year
As at 31 December 0,62 2 124 000
Vested and exercisable at 31 December
\n No options expired during the periods covered by the tables above. Share options outstanding at the end of the year have the following expiry dates and exercise prices: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Grant date Expiry date Exercise price (NOK) Share options 31 December 2024 Share options 31 December 2023
23-Oct-24 23-Oct-27 0,62 708 000
23-Oct-24 23-Oct-28 0,62 708 000
23-Oct-24 23-Oct-29 0,62 708 000
Total 2 124 000
Weighted average remaining contractual life (years) of options outstanding at end of period 3,87
\n \n \n Fair value of options granted The assessed fair value at grant date of options granted during the year ended 31 December 2024 was NOK 1.2, 1.5 and 1.7 for the dif- ferent vesting periods. The fair value at grant date is independently determined using an adjusted form of the Black-Scholes model that considers the exercise price, the term of the option, the share price at grand date and expected price volatility of the the risk-free interest rate for the term of the option, and the volatilities of the peer group companies. underlying share, The model inputs for options granted during the year ended 31 December 2024 included: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Vesting Year 2025 2026 2027
a) Options are granted for no consideration and vest after one, two and three years (service condition). Vested options are exerciseable for a period of 24 months years after vesting.
b) Share price 4,6 4,6 4,6
c) Exercise price 4,88 4,88 4,88
d) Risk free-rate (3, 4 and 5 year) 3,53% 3,53% 3,53%
e) Volatility 35% 38% 39%
f) Maturity 3 4 5
g) Days (360 per year) 1 080 1 440 1 800
h) Date of exercise 23 Oct 27 23 Oct 28 23 Oct 29
i) Valuation date 23 Oct 24 23 Oct 24 23 Oct 24
\n The estimated expected price volatility is based on the median of volatilities of the peer group companies over an historical period of 3-5 years since Tekna has a short historical period only. The estimated expected lifetime of the options is set at 3,4 and 5 years. Total expenses arising from share options are recognized during the period as part of employee bene\ufb01t expenses and based on vesting of 84% regarding service condition, representing the actual churn, and adjusted for the pro\ufb01t cap of 400% of the fair market value of the share at grant. Employee share scheme - Arendals Fossekompani ASA \"In 2022, Arendals Fossekompani has established an incentive program for senior management and key employees which implies senior management is allowed to purchase shares in the Company each year up to a predetermined maximum amount. The shares are offered with 20% discount and three years lock-up period. In July 2024, senior management purchased 75,779 shares from the Company with 20% discount and a lock-up period of three years resulting in a share price of NOK 131,39. In September 2024, key employees purchased 5,800 shares from the Company with 20% discount and a lock-up period of three years resulting in a share price of NOK 131,10. The share price was calculated based on a 3-days weighted average stock market price before transaction date. Employee share scheme - Alytic Group \"In 2021, Alytic AS has established an incentive program for senior management and key employees which implies senior man- agement is allowed to purchase a certain maximum number of shares in the Company each year. The shares are offered with 20% discount without any lock-up period. During 2024, senior management and key employees purchased 48,376 shares from the Company with 20% discount resulting in a share price of NOK 90,83. The price has been calculated based on equity investments in the Company resulting in an estimated stock market price of NOK 121,10. Employee share scheme - ENRX group In December 2021, ENRX group granted performance shares to key employees for the share price of NOK 47,68 per share (exercise price) with a lockup period of 3 years. The cost of the equity settled transactions is determined by the fair value at grant date using an appropriate valuation model in form of a Discounted Cash Flow (DCF) model with several underlying assumptions. The fair value of the shares granted is calculated at NOK 77,64 per share. The value between the exercise price of the performance shares and the calculated fair value of the performance shares is expensed over the vesting period equal to the lockup period. The lockup period started 1 January 2022. Expenses arising from share-based payment transactions Total expenses arising from share-based payment transactions recognized during the period as part of employee bene\ufb01t expense were as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
(1 000 NOK) 2024 2023
Options issued under employee share option plan in Tekna 154
Shares purchased under employee share scheme in AFK 2 608 1 611
Shares purchased under employee share scheme in Alytic 1 464 150
Shares purchased under employee share scheme in ENRX 1 480 1 435
Total expenses 5 707 3 196
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401162644911": { "value": "\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Salaries, fees Bonus paid out this year Bene\ufb01ts in kind Total remu- neration Share-based payment Paid-in pension contribution Number of board meetings (i)
SENIOR EXECUTIVES
Benjamin Golding, CEO 4 107 1 987 24 6 118 437 129
Lars Peder Fensli, CFO 2 912 772 14 3 698 389 137
H\u00e5kon Tanem, Executive Vice President 2 575 - 53 2 628 281 135
Torkil Mogstad, Executive Vice President 2 262 426 38 2 726 295 89
Ingunn Ettest\u00f8l, ESG Director 1 896 505 26 2 427 260 160
Ann-Kari A. Heier, Executive Vice President 1 792 200 38 2 030 137 164
Total remuneration 15 544 3 890 193 19 627 1 799 814
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Salaries, fees Bonus paid out this year Bene\ufb01ts in kind Total remu- neration Share-based payment Paid-in pension contribution Number of board meetings (i)
BOARD MEMBERS
Trond Westlie, Chairman, (iii) 1 119 1 119 17
Morten Bergesen, Deputy Chairman, (ii), (iv) 483 483 17
Didrik Vigsn\u00e6s, Board Member, (iii) 423 423 17
Christian Must, Board Member until 15.05.2024 (iii) 156 156 5
Arild Nys\u00e6ther, Board Member from 15.05.2024 225 225 12
Stine Rolstad Brenna, Board Member, (ii) 477 477 17
Lise Lindback, Board Member, (iii) 398 398 17
Anne Grethe Dalane, Board member, (ii) 453 453 17
Total remuneration 3 734 3 734
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2023 Salaries, fees Bonus paid out this year Bene\ufb01ts in kind Total remu- neration Share-based payment Paid-in pension contribution Number of board meetings (i)
SENIOR EXECUTIVES
Benjamin Golding, CEO from 01.05.2023 2 436 14 2 450 146 78
Lars Peder Fensli, CFO, interim CEO from 01.01.2023 until 30.04.2023 3 049 839 34 3 922 250 124
Morten Henriksen, Executive Vice President until 31.03.2023 1 008 566 7 1 581 47 52
H\u00e5kon Tanem, Executive Vice President from 09.10.2023, (vi) 578 2 000 13 2 591 16 30
Torkil Mogstad, Executive Vice President 2 126 423 32 2 581 250 93
Ingunn Ettest\u00f8l, ESG Director 1 798 326 23 2 147 188 144
Ann-Kari A. Heier, Executive Vice President from 14.11.2023 252 4 256 10 19
Total remuneration 11 247 4 154 127 15 528 907 540
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2023 Salaries, fees Bonus paid out this year Bene\ufb01ts in kind Total remu- neration Share-based payment Paid-in pension contribution Number of board meetings (i)
BOARD MEMBERS
Trond Westlie, Chairman, (iii) (v) 1 220 1 220 10
Morten Bergesen, Deputy Chairman, (ii), (iv) 458 458 10
Didrik Vigsn\u00e6s, Board Member, (iii) 386 386 10
Christian Must, Board member, (iii) 373 373 10
Stine Rolstad Brenna, Board Member, (ii) 443 443 10
Lise Lindback, Board Member, (iii) 376 376 10
Anne Grethe Dalane, Board member, (ii) 397 397 10
Total remuneration 3 653 3 653
\n \n (i) 17 Board meetings were held in 2024 and 10 in 2023. (ii) Member of Audit Commitee (iii) Member of Compensation Committee (iv) Member of Nomination Committee (v) Including consultancy fee of tNOK 500 in 2023, refer to note 24 (vi) Sign-on bonus of tNOK 2.000 in 2023 without binding period\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401163221017": { "value": "\n Note 4.3 Share-based payments Share option plan - Tekna Group \"The guidelines for remuneration of leading persons in the Tekna group was approved by the shareholders at the annual general assembly dated 3 May 2023. The establishment of the share option plan was approved by the shareholders at the annual general assembly dated 15 May 2024. The board of directors of Tekna Holding ASA (the \"\"Company\"\") has resolved to implement an employee share option plan (the \"\"Plan\"\"). The Plan is available to eligible individuals as determined by the board of directors. The Plan enables the eligible person to acquire a proprietary interest in the growth and eligible individuals as determined by the board of directors. The Plan enables the eligible person to acquire a proprietary interest in the growth and performance of the Company and to enhance the ability of the Company to attract, retain and reward quali\ufb01ed individuals. Options can be granted on an annual or ad hoc basis, with annual grants projected for 2024, 2025, and 2026, all subject to the board's discretion. Upon exercising their options, option holders can choose between acquiring shares after paying the strike price or opting for a cashless transaction. The latter involves the trans- fer of a number of treasury shares equivalent to the NOK amount of the number of exercised options, multiplied by the difference between the Company's shares' market price and the strike price.On 23 October 2024, the board of directors has granted a total of 2,124,000 options in the 2024 allocation round. These options have a strike price of NOK 4.88. Issued options vest 33% after one year, 33% after two years, and 33% after three years. The expiry date for any option granted is the date falling 24 months following the vesting date and will lapse if not exercised. The share options plan have been treated as an equity-settled plan under IFRS. The strike price of the share options will be based on the volume weighted average share price over the last \ufb01ve last trading days preceding the grant date. The total pro\ufb01t each option holder may achieve shall be limited to 400% of the fair market value of the share at grant, or limited to 400% of annual \ufb01xed salary of the option holder in the year of grant.\" Set out below are summaries of options granted under the plan: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 2023
Average exercise price per share option (NOK) Number of options Average exercise price per share option Number of options
As at 1 January
Granted during the year 0,62 2 124 000
Exercised during the year
Forfeited during the year
As at 31 December 0,62 2 124 000
Vested and exercisable at 31 December
\n No options expired during the periods covered by the tables above. Share options outstanding at the end of the year have the following expiry dates and exercise prices: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Grant date Expiry date Exercise price (NOK) Share options 31 December 2024 Share options 31 December 2023
23-Oct-24 23-Oct-27 0,62 708 000
23-Oct-24 23-Oct-28 0,62 708 000
23-Oct-24 23-Oct-29 0,62 708 000
Total 2 124 000
Weighted average remaining contractual life (years) of options outstanding at end of period 3,87
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401163338649": { "value": "\n Note 5 Property, plant & equipment (1 000 NOK) \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
GROUP
2023 Hydro power plants Under construction Vehicles, machinery and eq. Buildings and land Right-of-use vehicles, machinery and eq. Right- of-use buildings and land Property, plant and equipment
Balance at 1 January 2023 317 833 62 526 836 310 619 560 30 156 416 816 2 283 200
Additions 217 496 116 066 66 540 492 6 294 406 888
Aquisitions through business combinations 579 579
Disposal -9 320 -2 630 -1 673 -14 836 -28 460
Transferred from under construction -1 347 1 347
Reclassi\ufb01cation -10 517 -583 77
No longer in use 3 689 3 689
Change in RoU 11 320 71 744 83 064
Effect of movements in FX rates 1 513 39 257 9 678 1 484 11 812 63 744
Balance at 31 December 2023 317 833 280 178 988 443 692 565 41 856 491 829 2 812 704
DEPRECIATION AND IMPAIRMENT LOSSES
Balance at 1 January 2023 -186 699 -597 181 -214 015 -20 400 -178 793 -1 197 088
Depreciation -6 131 -71 502 -22 713 -7 526 -71 355 -179 227
Reclassi\ufb01cation -97 131 -34
No longer in use -3 701 -3 701
Disposal 7 650 635 1 673 14 836 24 794
Change in RoU 2 105 9 520 11 625
Effect of movements in FX rates -29 762 -4 421 -1 046 -5 342 -40 570
Balance at 31 December 2023 -192 831 -694 594 -240 382 -25 227 -231 133 -1 384 168
Book value at 1 January 2023 131 134 62 526 239 129 405 545 9 756 238 023 1 086 112
Book value at 31 December 2023 125 003 280 178 293 849 452 182 16 628 260 696 1 428 536
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Hydro power plants Under construction Vehicles, machinery and eq. Buildings and land Right-of-use vehicles, machinery and eq. Right- of-use buildings and land Property, plant and equipment
Balance at 1 January 2024 317 833 280 178 988 443 692 565 41 856 491 829 2 812 704
Additions 49 226 71 277 71 591 1 234 54 328 247 656
Disposal -24 381 -9 763 -504 -6 686 -41 333
Disposal of companies and busi- nesses -10 100 -179 593 -192 601 -3 461 -203 945 -589 700
Transferred from under construction -187 879 16 989 170 890 -
Change in RoU 3 660 63 781 67 441
Effect of movements in FX rates 8 433 53 270 13 543 2 400 22 338 99 983
Balance at 31 December 2024 317 833 139 858 926 005 746 225 45 185 421 645 2 596 751
DEPRECIATION AND IMPAIRMENT LOSSES
Balance at 1 January 2024 -192 831 -694 594 -240 382 -25 227 -231 133 -1 384 168
Depreciation -5 861 -71 757 -27 994 -8 487 -71 078 -185 176
Impairment -40 276 -192 008 -2 463 -105 -234 852
Disposal 19 567 -10 458 504 6 686 16 298
Disposal of companies and busi- nesses 157 956 191 862 4 813 109 394 464 024
Change in RoU 1 838 33 199 35 037
Effect of movements in FX rates -40 821 -5 375 -1 501 -11 302 -58 999
Balance at 31 December 2024 -198 692 -669 915 -284 355 -30 525 -164 339 -1 347 827
Book value at 1 January 2024 125 003 280 178 293 849 452 182 16 628 260 696 1 428 536
Book value at 31 December 2024 119 142 139 858 256 089 461 870 14 660 257 305 1 248 924
\n \n Provision of security As at 31 December 2024 operating assets in the subsidiaries with a book value of tNOK 456 353 (2023: tNOK 421 103) were pledged as security for bank loans (see Note 17). \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
PARENT COMPANY
2023 Hydro power plants Under con- struction Vehicles, machinery and eq. Buildings and land Right-of-use vehicles, machinery and eq. Right- of-use buildings and land Property, plant and equipment
Balance at 1 January 2023 317 833 1 180 39 028 4 756 504 70 999 434 300
Additions 11 290 11 290
Disposal -1 743 -1 743
Transferred from under construction -1 180 1 180
Change in RoU -5 973 -5 973
Balance at 31 December 2023 317 833 49 755 4 756 504 65 026 437 874
DEPRECIATION AND IMPAIRMENT LOSSES
Balance at 1 January 2023 -186 699 -9 179 -182 -8 763 -204 823
Depreciation -6 131 -3 292 -126 -3 522 -13 072
Disposal 1 444 1 444
Change in RoU -28 6 001 5 973
Balance at 31 December 2023 -192 831 -11 027 -336 -6 284 -210 477
Book value at 1 January 2023 131 134 1 180 29 849 4 756 322 62 236 229 477
Book value at 31 December 2023 125 003 38 728 4 756 168 58 742 227 396
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Hydro power plants Under construction Vehicles, machinery and equip- ment Buildings and land Right-of-use vehicles, machinery and eq. Right- of-use buildings and land Property, plant and equipment
Balance at 1 January 2024 317 833 49 755 4 756 504 65 026 437 874
Additions 5 560 1 057 6 617
Disposal -285 -504 -789
Transferred from under construction
Change in RoU 2 254 2 254
Balance at 31 December 2024 317 833 5 560 50 528 4 756 67 279 445 956
DEPRECIATION AND IMPAIRMENT LOSSES
Balance at 1 January 2024 -192 831 -11 027 -336 -6 284 -210 477
Depreciation -5 861 -3 518 -168 -3 488 -13 035
Disposal 45 504 549
Change in RoU
Balance at 31 December 2024 -198 692 -14 500 -9 772 -222 964
Book value at 1 January 2024 125 003 38 728 4 756 168 58 742 227 396
Book value at 31 December 2024 119 142 5 560 36 027 4 756 57 507 222 992
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401141901873": { "value": "\n \n \n Note 6 Intangible assets (1 000 NOK)\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
GROUP
2023 Goodwill Other intangible assets Concessions Capitalised development cost Intangible assets under development Intangible assets and goodwill
Balance at 1 January 2023 1 075 438 511 310 12 250 546 165 31 666 2 176 829
Additions 4 677 242 614 936 248 228
Aquisitions through business combinations 259 967 177 825 17 797 343 455 932
Reclassi\ufb01cation of accumulated depreciations PPE disposal -9 214 -9 214
Effect of movements in exchange rates 49 345 20 956 990 124 71 414
Balance at 31 December 2023 1 384 750 714 768 12 250 798 351 33 070 2 943 189
AMORTIZATION AND IMPAIRMENT LOSSES
Balance at 1 January 2023 -43 131 -205 609 -7 559 -163 748 -420 047
Amortization -56 950 -245 -83 491 -140 687
Reclassi\ufb01cation of accumulated depreciations PPE disposal 9 214 9 214
Effect of movements in exchange rates -2 018 -12 489 -604 -15 111
Balance at 31 December 2023 -45 149 -275 048 -7 804 -238 628 -566 630
Book value at 1 January 2023 1 032 307 305 701 4 691 382 417 31 666 1 756 782
Book value at 31 December 2023 1 339 601 439 720 4 446 559 723 33 070 2 376 559
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Goodwill Other intangible assets Concessions Capitalised development cost Intangible assets under development Intangible assets and goodwill
Balance at 31 December 2024 1 384 750 714 768 12 250 798 351 33 070 2 943 189
Additions 22 554 254 754 7 622 284 930
Disposal of companies and businesses -534 600 -369 377 -823 576 -6 717 -1 734 270
Effect of movements in exchange rates 70 885 32 135 7 365 405 110 792
Balance at 31 December 2024 921 035 400 081 12 250 236 895 34 380 1 604 640
AMORTIZATION AND IMPAIRMENT LOSSES
Balance at 1 January 2024 -45 149 -275 048 -7 804 -238 628 -566 630
Amortization 207 -49 760 -245 -104 773 -154 571
Impairment -13 781 -115 798 -129 579
Disposal of companies and businesses -220 859 189 127 306 620 274 888
Effect of movements in exchange rates 758 -19 964 -2 968 -22 173
Balance at 31 December 2024 -278 823 -271 444 -8 049 -39 749 -598 065
Book value at 1 January 2024 1 339 601 439 720 4 446 559 723 33 070 2 376 559
Book value at 31 December 2024 642 211 128 637 4 201 197 146 34 380 1 006 576
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
PARENT COMPANY
2023 Goodwill Other intangible assets Concessions Capitalised development cost Intangible assets under development Intangible assets and goodwill
Balance at 1 January 2023 8 530 12 250 20 780
Additions
No longer in use
Balance at 31 December 2023 8 530 12 250 20 780
AMORTIZATION AND IMPAIRMENT LOSSES
Balance at 1 January 2023 -4 490 -7 559 -12 049
Amortization -1 689 -245 -1 934
No longer in use
Balance at 31 December 2023 -6 179 -7 804 -13 983
Book value at 1 January 2023 4 040 4 691 8 731
Book value at 31 December 2023 2 351 4 446 6 797
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Goodwill Other intangible assets Concessions Capitalised development cost Intangible assets under development Intangible assets and goodwill
Balance at 1 January 2024 8 530 12 250 20 780
Additions
No longer in use
Balance at 31 December 2024 8 530 12 250 20 780
AMORTIZATION AND IMPAIRMENT LOSSES
Balance at 1 January 2024 -6 179 -7 804 -13 983
Amortization -1 255 -245 -1 500
No longer in use
Balance at 31 December 2024 -7 434 -8 049 -15 483
Book value at 1 January 2024 2 351 4 446 6 797
Book value at 31 December 2024 1 097 4 201 5 298
\n \n \n \n \n \n Note 6 Intangible assets (1 000 NOK) A breakdown of the allocation of intangible assets between the companies is provided below. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Other intangible assets Goodwill Concessions Capitalised develop- ment cost Intangible assets under development Total
INTANGIBLE ASSETS BY COMPANY
Arendals Fossekompani 1 097 4 201 5 298
ENRX 81 361 372 239 95 746 549 345
NSSLGlobal 189 005 189 005
Tekna 37 156 5 162 12 617 54 935
Alytic 9 024 33 653 87 709 21 763 152 149
Ampwell 46 577 8 619 55 196
AFK Property 738 738
Total intangible assets 128 637 642 211 4 201 197 236 34 380 1 006 666
\n Other intangible assets consist mainly of technology, patents and trademarks, customer relationships and customer contracts. Capitalised development cost consist mainly of software development and platform development. Concession rights in the parent company are amortised over the term of the concession (50 years). Other intangible assets are amortised over periods of 4 to 10 years. Goodwill is tested annually for impairment (see accounting policies and Note 21). Goodwill is allocated to and tested for impairment for the operating segments, which is the level goodwill is monitored by group management. The recoverable amount of goodwill is estimated based on value in use for the segments ENRX, NSSLGlobal and Alytic. For the segment Tekna, fair value less cost to sell is used to calculate the recoverable amount of goodwill. The impairment testing for 2024 did not result in any impairments. Estimated value in use is based on discounted future cash \ufb02ows. These measure the cash \ufb02ows based on market requirements of return and risk. Value in use for 2024 has been calculated in the same way as in 2023. Budgets have been applied for 2025 and long-term forecasts from strategy plans for the period up to 2029. In addition, a convergence period of 5 years is applied to bridge 2029 \ufb01nancials to a terminal period with an applied growth rate of 2.0% after the 5+5 year forecasting period. The risk-free interest rate has been assessed separately for each company depending on currency of cash \ufb02ows. Risk premiums between 4.1% and 4.9% were used in the calculations, depending on relevant markets, the nature of the business, maturity and uncertainty in forecasting. Moreover, scenario weighting and peer multiple analyses are used for sensitivity purposes. Special circumstances relating to the individual calculations are commented on below. ENRX The Required Rate of Return (WACC before tax) has been set to 11.3%. Revenue growth is based 2025 budget and board approved strategy forecast until 2029, outlining expected growth for the Heat products and services and further commercial development of the Charge product and services. Revenue growth in the terminal period is set at 2.0%, according to an assumed in\ufb02ation target. A sensitivity analysis based on a unilateral change in estimated future EBITDA shows that a reduction of more than 19% may lead to impairment. Equivalently, a 5.0 percentage point change in WACC may cause impairment. NSSLGlobal The Required Rate of Return (WACC before tax) has been set to 11.3%. Both revenue growth and EBITDA development in the forecast period are assumed moderate, with limited revenue growth and lower EBITDA margins compared to the last three-year average. Revenue growth in the terminal period is set at 2.0%, according to an assumed in\ufb02ation target. A sensitivity analysis based on a unilateral change in estimated future EBITDA shows that a reduction of more than 78% may lead to impairment. Tekna Tekna is listed on Oslo Stock Exchange, and the market capitalization of the company is considered as a best-estimate for fair value less cost to sell, and as such, the recoverable amount. The market value as per 31.12.2024 was MNOK 414, while the booked equity of the company in the group accounts as per 31.12.2024 was MNOK 322. The market value can decrease by approximately 25% before an impairment may be needed. Alytic The Required Rate of Return (WACC before tax) has been set to 12.5%. Revenue growth is based on board approved strategy fore- casts from the existing Alytic portfolio. The Alytic group of companies has over the last couple of years been in a build-up and com- mercialization phase, and expects signi\ufb01cant growth in revenue and positive margins during the forecast period. Revenue growth in the terminal period is set at 2.0%, according to an assumed in\ufb02ation target. A sensitivity analysis based on a unilateral change in estimated future EBITDA shows that a reduction of more than 20% may lead to impairment. Ampwell (Commeo) As a result of poor \ufb01nancial performance, and subsequent \ufb01ling for insolvency of Commeo, a German group company owned by Ampwell (100% owned by Arendals Fossekompani), the entire goodwill of EUR 24.2 million (NOK 281 million) related to the acquisi- tion of Commeo was impaired in the consolidated group accounts in the second quarter of 2024. Capitalized R&D in Commeo was impaired with EUR 8.3 million (NOK 96 million)\n \n \n \n \n \n Research and development cost In 2024 development costs of tNOK 86 916 were capitalized (2023 tNOK 76 813. Other research and development costs in the Group are expensed as they arise and amounted to tNOK 139 408 in 2024 and tNOK 80 133 in 2023.\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401142056683": { "value": "\n \n Note 6 Intangible assets (1 000 NOK)\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
GROUP
2023 Goodwill Other intangible assets Concessions Capitalised development cost Intangible assets under development Intangible assets and goodwill
Balance at 1 January 2023 1 075 438 511 310 12 250 546 165 31 666 2 176 829
Additions 4 677 242 614 936 248 228
Aquisitions through business combinations 259 967 177 825 17 797 343 455 932
Reclassi\ufb01cation of accumulated depreciations PPE disposal -9 214 -9 214
Effect of movements in exchange rates 49 345 20 956 990 124 71 414
Balance at 31 December 2023 1 384 750 714 768 12 250 798 351 33 070 2 943 189
AMORTIZATION AND IMPAIRMENT LOSSES
Balance at 1 January 2023 -43 131 -205 609 -7 559 -163 748 -420 047
Amortization -56 950 -245 -83 491 -140 687
Reclassi\ufb01cation of accumulated depreciations PPE disposal 9 214 9 214
Effect of movements in exchange rates -2 018 -12 489 -604 -15 111
Balance at 31 December 2023 -45 149 -275 048 -7 804 -238 628 -566 630
Book value at 1 January 2023 1 032 307 305 701 4 691 382 417 31 666 1 756 782
Book value at 31 December 2023 1 339 601 439 720 4 446 559 723 33 070 2 376 559
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Goodwill Other intangible assets Concessions Capitalised development cost Intangible assets under development Intangible assets and goodwill
Balance at 31 December 2024 1 384 750 714 768 12 250 798 351 33 070 2 943 189
Additions 22 554 254 754 7 622 284 930
Disposal of companies and businesses -534 600 -369 377 -823 576 -6 717 -1 734 270
Effect of movements in exchange rates 70 885 32 135 7 365 405 110 792
Balance at 31 December 2024 921 035 400 081 12 250 236 895 34 380 1 604 640
AMORTIZATION AND IMPAIRMENT LOSSES
Balance at 1 January 2024 -45 149 -275 048 -7 804 -238 628 -566 630
Amortization 207 -49 760 -245 -104 773 -154 571
Impairment -13 781 -115 798 -129 579
Disposal of companies and businesses -220 859 189 127 306 620 274 888
Effect of movements in exchange rates 758 -19 964 -2 968 -22 173
Balance at 31 December 2024 -278 823 -271 444 -8 049 -39 749 -598 065
Book value at 1 January 2024 1 339 601 439 720 4 446 559 723 33 070 2 376 559
Book value at 31 December 2024 642 211 128 637 4 201 197 146 34 380 1 006 576
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
PARENT COMPANY
2023 Goodwill Other intangible assets Concessions Capitalised development cost Intangible assets under development Intangible assets and goodwill
Balance at 1 January 2023 8 530 12 250 20 780
Additions
No longer in use
Balance at 31 December 2023 8 530 12 250 20 780
AMORTIZATION AND IMPAIRMENT LOSSES
Balance at 1 January 2023 -4 490 -7 559 -12 049
Amortization -1 689 -245 -1 934
No longer in use
Balance at 31 December 2023 -6 179 -7 804 -13 983
Book value at 1 January 2023 4 040 4 691 8 731
Book value at 31 December 2023 2 351 4 446 6 797
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Goodwill Other intangible assets Concessions Capitalised development cost Intangible assets under development Intangible assets and goodwill
Balance at 1 January 2024 8 530 12 250 20 780
Additions
No longer in use
Balance at 31 December 2024 8 530 12 250 20 780
AMORTIZATION AND IMPAIRMENT LOSSES
Balance at 1 January 2024 -6 179 -7 804 -13 983
Amortization -1 255 -245 -1 500
No longer in use
Balance at 31 December 2024 -7 434 -8 049 -15 483
Book value at 1 January 2024 2 351 4 446 6 797
Book value at 31 December 2024 1 097 4 201 5 298
\n \n \n \n Note 6 Intangible assets (1 000 NOK) A breakdown of the allocation of intangible assets between the companies is provided below. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Other intangible assets Goodwill Concessions Capitalised develop- ment cost Intangible assets under development Total
INTANGIBLE ASSETS BY COMPANY
Arendals Fossekompani 1 097 4 201 5 298
ENRX 81 361 372 239 95 746 549 345
NSSLGlobal 189 005 189 005
Tekna 37 156 5 162 12 617 54 935
Alytic 9 024 33 653 87 709 21 763 152 149
Ampwell 46 577 8 619 55 196
AFK Property 738 738
Total intangible assets 128 637 642 211 4 201 197 236 34 380 1 006 666
\n Other intangible assets consist mainly of technology, patents and trademarks, customer relationships and customer contracts. Capitalised development cost consist mainly of software development and platform development. Concession rights in the parent company are amortised over the term of the concession (50 years). Other intangible assets are amortised over periods of 4 to 10 years. Goodwill is tested annually for impairment (see accounting policies and Note 21). Goodwill is allocated to and tested for impairment for the operating segments, which is the level goodwill is monitored by group management. The recoverable amount of goodwill is estimated based on value in use for the segments ENRX, NSSLGlobal and Alytic. For the segment Tekna, fair value less cost to sell is used to calculate the recoverable amount of goodwill. The impairment testing for 2024 did not result in any impairments. Estimated value in use is based on discounted future cash \ufb02ows. These measure the cash \ufb02ows based on market requirements of return and risk. Value in use for 2024 has been calculated in the same way as in 2023. Budgets have been applied for 2025 and long-term forecasts from strategy plans for the period up to 2029. In addition, a convergence period of 5 years is applied to bridge 2029 \ufb01nancials to a terminal period with an applied growth rate of 2.0% after the 5+5 year forecasting period. The risk-free interest rate has been assessed separately for each company depending on currency of cash \ufb02ows. Risk premiums between 4.1% and 4.9% were used in the calculations, depending on relevant markets, the nature of the business, maturity and uncertainty in forecasting. Moreover, scenario weighting and peer multiple analyses are used for sensitivity purposes. Special circumstances relating to the individual calculations are commented on below. ENRX The Required Rate of Return (WACC before tax) has been set to 11.3%. Revenue growth is based 2025 budget and board approved strategy forecast until 2029, outlining expected growth for the Heat products and services and further commercial development of the Charge product and services. Revenue growth in the terminal period is set at 2.0%, according to an assumed in\ufb02ation target. A sensitivity analysis based on a unilateral change in estimated future EBITDA shows that a reduction of more than 19% may lead to impairment. Equivalently, a 5.0 percentage point change in WACC may cause impairment. NSSLGlobal The Required Rate of Return (WACC before tax) has been set to 11.3%. Both revenue growth and EBITDA development in the forecast period are assumed moderate, with limited revenue growth and lower EBITDA margins compared to the last three-year average. Revenue growth in the terminal period is set at 2.0%, according to an assumed in\ufb02ation target. A sensitivity analysis based on a unilateral change in estimated future EBITDA shows that a reduction of more than 78% may lead to impairment. Tekna Tekna is listed on Oslo Stock Exchange, and the market capitalization of the company is considered as a best-estimate for fair value less cost to sell, and as such, the recoverable amount. The market value as per 31.12.2024 was MNOK 414, while the booked equity of the company in the group accounts as per 31.12.2024 was MNOK 322. The market value can decrease by approximately 25% before an impairment may be needed. Alytic The Required Rate of Return (WACC before tax) has been set to 12.5%. Revenue growth is based on board approved strategy fore- casts from the existing Alytic portfolio. The Alytic group of companies has over the last couple of years been in a build-up and com- mercialization phase, and expects signi\ufb01cant growth in revenue and positive margins during the forecast period. Revenue growth in the terminal period is set at 2.0%, according to an assumed in\ufb02ation target. A sensitivity analysis based on a unilateral change in estimated future EBITDA shows that a reduction of more than 20% may lead to impairment. Ampwell (Commeo) As a result of poor \ufb01nancial performance, and subsequent \ufb01ling for insolvency of Commeo, a German group company owned by Ampwell (100% owned by Arendals Fossekompani), the entire goodwill of EUR 24.2 million (NOK 281 million) related to the acquisi- tion of Commeo was impaired in the consolidated group accounts in the second quarter of 2024. Capitalized R&D in Commeo was impaired with EUR 8.3 million (NOK 96 million)\n \n \n \n Research and development cost In 2024 development costs of tNOK 86 916 were capitalized (2023 tNOK 76 813. Other research and development costs in the Group are expensed as they arise and amounted to tNOK 139 408 in 2024 and tNOK 80 133 in 2023.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401142322226": { "value": "\n Note 6 Intangible assets (1 000 NOK)\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
GROUP
2023 Goodwill Other intangible assets Concessions Capitalised development cost Intangible assets under development Intangible assets and goodwill
Balance at 1 January 2023 1 075 438 511 310 12 250 546 165 31 666 2 176 829
Additions 4 677 242 614 936 248 228
Aquisitions through business combinations 259 967 177 825 17 797 343 455 932
Reclassi\ufb01cation of accumulated depreciations PPE disposal -9 214 -9 214
Effect of movements in exchange rates 49 345 20 956 990 124 71 414
Balance at 31 December 2023 1 384 750 714 768 12 250 798 351 33 070 2 943 189
AMORTIZATION AND IMPAIRMENT LOSSES
Balance at 1 January 2023 -43 131 -205 609 -7 559 -163 748 -420 047
Amortization -56 950 -245 -83 491 -140 687
Reclassi\ufb01cation of accumulated depreciations PPE disposal 9 214 9 214
Effect of movements in exchange rates -2 018 -12 489 -604 -15 111
Balance at 31 December 2023 -45 149 -275 048 -7 804 -238 628 -566 630
Book value at 1 January 2023 1 032 307 305 701 4 691 382 417 31 666 1 756 782
Book value at 31 December 2023 1 339 601 439 720 4 446 559 723 33 070 2 376 559
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Goodwill Other intangible assets Concessions Capitalised development cost Intangible assets under development Intangible assets and goodwill
Balance at 31 December 2024 1 384 750 714 768 12 250 798 351 33 070 2 943 189
Additions 22 554 254 754 7 622 284 930
Disposal of companies and businesses -534 600 -369 377 -823 576 -6 717 -1 734 270
Effect of movements in exchange rates 70 885 32 135 7 365 405 110 792
Balance at 31 December 2024 921 035 400 081 12 250 236 895 34 380 1 604 640
AMORTIZATION AND IMPAIRMENT LOSSES
Balance at 1 January 2024 -45 149 -275 048 -7 804 -238 628 -566 630
Amortization 207 -49 760 -245 -104 773 -154 571
Impairment -13 781 -115 798 -129 579
Disposal of companies and businesses -220 859 189 127 306 620 274 888
Effect of movements in exchange rates 758 -19 964 -2 968 -22 173
Balance at 31 December 2024 -278 823 -271 444 -8 049 -39 749 -598 065
Book value at 1 January 2024 1 339 601 439 720 4 446 559 723 33 070 2 376 559
Book value at 31 December 2024 642 211 128 637 4 201 197 146 34 380 1 006 576
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
PARENT COMPANY
2023 Goodwill Other intangible assets Concessions Capitalised development cost Intangible assets under development Intangible assets and goodwill
Balance at 1 January 2023 8 530 12 250 20 780
Additions
No longer in use
Balance at 31 December 2023 8 530 12 250 20 780
AMORTIZATION AND IMPAIRMENT LOSSES
Balance at 1 January 2023 -4 490 -7 559 -12 049
Amortization -1 689 -245 -1 934
No longer in use
Balance at 31 December 2023 -6 179 -7 804 -13 983
Book value at 1 January 2023 4 040 4 691 8 731
Book value at 31 December 2023 2 351 4 446 6 797
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Goodwill Other intangible assets Concessions Capitalised development cost Intangible assets under development Intangible assets and goodwill
Balance at 1 January 2024 8 530 12 250 20 780
Additions
No longer in use
Balance at 31 December 2024 8 530 12 250 20 780
AMORTIZATION AND IMPAIRMENT LOSSES
Balance at 1 January 2024 -6 179 -7 804 -13 983
Amortization -1 255 -245 -1 500
No longer in use
Balance at 31 December 2024 -7 434 -8 049 -15 483
Book value at 1 January 2024 2 351 4 446 6 797
Book value at 31 December 2024 1 097 4 201 5 298
\n \n Note 6 Intangible assets (1 000 NOK) A breakdown of the allocation of intangible assets between the companies is provided below. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Other intangible assets Goodwill Concessions Capitalised develop- ment cost Intangible assets under development Total
INTANGIBLE ASSETS BY COMPANY
Arendals Fossekompani 1 097 4 201 5 298
ENRX 81 361 372 239 95 746 549 345
NSSLGlobal 189 005 189 005
Tekna 37 156 5 162 12 617 54 935
Alytic 9 024 33 653 87 709 21 763 152 149
Ampwell 46 577 8 619 55 196
AFK Property 738 738
Total intangible assets 128 637 642 211 4 201 197 236 34 380 1 006 666
\n Other intangible assets consist mainly of technology, patents and trademarks, customer relationships and customer contracts. Capitalised development cost consist mainly of software development and platform development. Concession rights in the parent company are amortised over the term of the concession (50 years). Other intangible assets are amortised over periods of 4 to 10 years. Goodwill is tested annually for impairment (see accounting policies and Note 21). Goodwill is allocated to and tested for impairment for the operating segments, which is the level goodwill is monitored by group management. The recoverable amount of goodwill is estimated based on value in use for the segments ENRX, NSSLGlobal and Alytic. For the segment Tekna, fair value less cost to sell is used to calculate the recoverable amount of goodwill. The impairment testing for 2024 did not result in any impairments. Estimated value in use is based on discounted future cash \ufb02ows. These measure the cash \ufb02ows based on market requirements of return and risk. Value in use for 2024 has been calculated in the same way as in 2023. Budgets have been applied for 2025 and long-term forecasts from strategy plans for the period up to 2029. In addition, a convergence period of 5 years is applied to bridge 2029 \ufb01nancials to a terminal period with an applied growth rate of 2.0% after the 5+5 year forecasting period. The risk-free interest rate has been assessed separately for each company depending on currency of cash \ufb02ows. Risk premiums between 4.1% and 4.9% were used in the calculations, depending on relevant markets, the nature of the business, maturity and uncertainty in forecasting. Moreover, scenario weighting and peer multiple analyses are used for sensitivity purposes. Special circumstances relating to the individual calculations are commented on below. ENRX The Required Rate of Return (WACC before tax) has been set to 11.3%. Revenue growth is based 2025 budget and board approved strategy forecast until 2029, outlining expected growth for the Heat products and services and further commercial development of the Charge product and services. Revenue growth in the terminal period is set at 2.0%, according to an assumed in\ufb02ation target. A sensitivity analysis based on a unilateral change in estimated future EBITDA shows that a reduction of more than 19% may lead to impairment. Equivalently, a 5.0 percentage point change in WACC may cause impairment. NSSLGlobal The Required Rate of Return (WACC before tax) has been set to 11.3%. Both revenue growth and EBITDA development in the forecast period are assumed moderate, with limited revenue growth and lower EBITDA margins compared to the last three-year average. Revenue growth in the terminal period is set at 2.0%, according to an assumed in\ufb02ation target. A sensitivity analysis based on a unilateral change in estimated future EBITDA shows that a reduction of more than 78% may lead to impairment. Tekna Tekna is listed on Oslo Stock Exchange, and the market capitalization of the company is considered as a best-estimate for fair value less cost to sell, and as such, the recoverable amount. The market value as per 31.12.2024 was MNOK 414, while the booked equity of the company in the group accounts as per 31.12.2024 was MNOK 322. The market value can decrease by approximately 25% before an impairment may be needed. Alytic The Required Rate of Return (WACC before tax) has been set to 12.5%. Revenue growth is based on board approved strategy fore- casts from the existing Alytic portfolio. The Alytic group of companies has over the last couple of years been in a build-up and com- mercialization phase, and expects signi\ufb01cant growth in revenue and positive margins during the forecast period. Revenue growth in the terminal period is set at 2.0%, according to an assumed in\ufb02ation target. A sensitivity analysis based on a unilateral change in estimated future EBITDA shows that a reduction of more than 20% may lead to impairment. Ampwell (Commeo) As a result of poor \ufb01nancial performance, and subsequent \ufb01ling for insolvency of Commeo, a German group company owned by Ampwell (100% owned by Arendals Fossekompani), the entire goodwill of EUR 24.2 million (NOK 281 million) related to the acquisi- tion of Commeo was impaired in the consolidated group accounts in the second quarter of 2024. Capitalized R&D in Commeo was impaired with EUR 8.3 million (NOK 96 million)\n \n Research and development cost In 2024 development costs of tNOK 86 916 were capitalized (2023 tNOK 76 813. Other research and development costs in the Group are expensed as they arise and amounted to tNOK 139 408 in 2024 and tNOK 80 133 in 2023.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401135159659": { "value": "\n \n \n Note 7 Other operating costs (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
OTHER OPERATING COST
Contractors 10 549 11 728
Maintenance property, plant and equipment 61 285 43 930 36 561 22 018
Loss sales of PPE 89 2 194
Loss sales of other non-current assets 213
Premises, service and of\ufb01ce costs 50 214 63 246 1 400 2 716
Audit and other fees 73 092 80 088 15 271 24 785
Consession fees 3 365 3 502 3 365 3 291
Company cars, lifts and trucks 10 747 9 492 462 425
Communication costs 4 400 4 043
Travelling costs, indirect 32 230 28 161 2 882 1 904
Sales and marketing costs 48 632 48 690 4 080 3 007
Manufacturing indirect costs 32 089 21 897 126 117
Other operating costs (Misc.) 84 059 57 506 11 054 11 041
Insurances 16 392 12 791 3 411 2 939
ICT costs 66 593 51 518 11 140 9 250
Property tax 16 494 15 314 9 327 9 544
R&D costs 12 129 1 464
Loss allowance 2 070 34 672
Operating costs, IC 4 425 1 052
Restructuring 18 033
Operating costs
Other direct costs 69 546 63 385
Other operating expenses 593 974 571 870 103 503 92 090
REMUNERATION TO AUDITOR
Statutory audit 16 730 20 323 3 731 3 192
Other assurance services 4 004 1 981 2 562 107
Tax advice 1 616 1 631 470 24
Other non-audit services 1 071 8 344 109 2 171
Total remuneration to auditor 23 421 32 278 6 872 5 495
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401135812305": { "value": "\n \n Note 7 Other operating costs (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
OTHER OPERATING COST
Contractors 10 549 11 728
Maintenance property, plant and equipment 61 285 43 930 36 561 22 018
Loss sales of PPE 89 2 194
Loss sales of other non-current assets 213
Premises, service and of\ufb01ce costs 50 214 63 246 1 400 2 716
Audit and other fees 73 092 80 088 15 271 24 785
Consession fees 3 365 3 502 3 365 3 291
Company cars, lifts and trucks 10 747 9 492 462 425
Communication costs 4 400 4 043
Travelling costs, indirect 32 230 28 161 2 882 1 904
Sales and marketing costs 48 632 48 690 4 080 3 007
Manufacturing indirect costs 32 089 21 897 126 117
Other operating costs (Misc.) 84 059 57 506 11 054 11 041
Insurances 16 392 12 791 3 411 2 939
ICT costs 66 593 51 518 11 140 9 250
Property tax 16 494 15 314 9 327 9 544
R&D costs 12 129 1 464
Loss allowance 2 070 34 672
Operating costs, IC 4 425 1 052
Restructuring 18 033
Operating costs
Other direct costs 69 546 63 385
Other operating expenses 593 974 571 870 103 503 92 090
REMUNERATION TO AUDITOR
Statutory audit 16 730 20 323 3 731 3 192
Other assurance services 4 004 1 981 2 562 107
Tax advice 1 616 1 631 470 24
Other non-audit services 1 071 8 344 109 2 171
Total remuneration to auditor 23 421 32 278 6 872 5 495
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401132251858": { "value": "\n \n \n Note 8 Finance income and \ufb01nance costs (1 000 NOK)\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
FINANCE INCOME
Interest income, intercompany 73 096 65 999
Interest income 94 527 66 158 42 334 47 287
Currency exchange income 19 226 56 279 13 196 50 849
Other \ufb01nance income 1 328 25 156 7 13
Gain on partial sale of subsidiaries 607 3 883
Gain on total sale of subsidiaries -12 3 265 046
Dividend income 383 3 234 361 3 234
Dividend income, intercompany 107 314 96 393
Finance income 115 452 150 828 3 501 961 267 658
FINANCE COST
Interest expense 106 211 67 739 70 449 47 097
Interest expense cashpool 37 753 9 177
Interest expense on lease 9 959 6 117 3 072 3 060
Currency exchange expense 2 042 14 566 328 476
Other \ufb01nance cost * 56 879 35 882 34 606 34 016
Impairment loss on subsidiaries 150
Loss on partial sale of subsidiary 1 467
Loss on total sale of subsidiary 27 141
Impairment loss IC receivables 965 788
Impairment loss \ufb01nancial assets 49 367 11 425
Impairment loss on associates 7 638 7 638
Translation differences -14 119 -16 778
Finance costs 248 090 124 340 1 114 276 92 438
Net \ufb01nancial items -132 639 26 488 2 387 685 175 220
\n * Include fair value adjustments of investments\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401135856040": { "value": "\n \n Note 8 Finance income and \ufb01nance costs (1 000 NOK)\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
FINANCE INCOME
Interest income, intercompany 73 096 65 999
Interest income 94 527 66 158 42 334 47 287
Currency exchange income 19 226 56 279 13 196 50 849
Other \ufb01nance income 1 328 25 156 7 13
Gain on partial sale of subsidiaries 607 3 883
Gain on total sale of subsidiaries -12 3 265 046
Dividend income 383 3 234 361 3 234
Dividend income, intercompany 107 314 96 393
Finance income 115 452 150 828 3 501 961 267 658
FINANCE COST
Interest expense 106 211 67 739 70 449 47 097
Interest expense cashpool 37 753 9 177
Interest expense on lease 9 959 6 117 3 072 3 060
Currency exchange expense 2 042 14 566 328 476
Other \ufb01nance cost * 56 879 35 882 34 606 34 016
Impairment loss on subsidiaries 150
Loss on partial sale of subsidiary 1 467
Loss on total sale of subsidiary 27 141
Impairment loss IC receivables 965 788
Impairment loss \ufb01nancial assets 49 367 11 425
Impairment loss on associates 7 638 7 638
Translation differences -14 119 -16 778
Finance costs 248 090 124 340 1 114 276 92 438
Net \ufb01nancial items -132 639 26 488 2 387 685 175 220
\n * Include fair value adjustments of investments\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401135926645": { "value": "\n Note 8 Finance income and \ufb01nance costs (1 000 NOK)\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
FINANCE INCOME
Interest income, intercompany 73 096 65 999
Interest income 94 527 66 158 42 334 47 287
Currency exchange income 19 226 56 279 13 196 50 849
Other \ufb01nance income 1 328 25 156 7 13
Gain on partial sale of subsidiaries 607 3 883
Gain on total sale of subsidiaries -12 3 265 046
Dividend income 383 3 234 361 3 234
Dividend income, intercompany 107 314 96 393
Finance income 115 452 150 828 3 501 961 267 658
FINANCE COST
Interest expense 106 211 67 739 70 449 47 097
Interest expense cashpool 37 753 9 177
Interest expense on lease 9 959 6 117 3 072 3 060
Currency exchange expense 2 042 14 566 328 476
Other \ufb01nance cost * 56 879 35 882 34 606 34 016
Impairment loss on subsidiaries 150
Loss on partial sale of subsidiary 1 467
Loss on total sale of subsidiary 27 141
Impairment loss IC receivables 965 788
Impairment loss \ufb01nancial assets 49 367 11 425
Impairment loss on associates 7 638 7 638
Translation differences -14 119 -16 778
Finance costs 248 090 124 340 1 114 276 92 438
Net \ufb01nancial items -132 639 26 488 2 387 685 175 220
\n * Include fair value adjustments of investments\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401140118197": { "value": "\n \n Note 9.1 Tax expense (1 000 NOK) Ordinary income tax in Norway: Ordinary income tax on general income. The tax rate was 22% in 2023 and 2024. The 22% tax rate was used to calculate deferred tax assets and deferred tax liabilities as at 31 December 2024. Special tax rules for Norwegian energy companies comprise the following elements: Natural resource tax of 1.3 \u00f8re per kWh of the company\u2019s average annual production in the past 7 years. Estimated natural resource tax is deducted from the company\u2019s tax payable on general income. Natural resource tax still has to be paid in years when no tax is calculated as being payable. The amount is recognised as a receivable and is offset against tax payable on general income in subse- quent years. Natural resource tax accrues to the municipalities and counties in the concession area. Resource rent tax is taxation of income from use of natural resources like hydropower. The resource rent tax for hydropower is determined for each individual power station and accrues to the state. This tax is based on gross resource rent income less operating costs and tax-free allowances. Resource rent income is based on market prices and therefore differs slightly from the company\u2019s recognised sales \ufb01gures. Effective resource rent tax on hydropower has been increased from 37% to 45% with effect from the 2022 \ufb01scal year. Small hydropower stations do not pay resource rent tax. Corporate tax is calculated before resource rent tax on hydro- power. An effective resource rent tax rate of 45% therefore means that the formal resource rent tax is set at 57.7 %. The total marginal tax (resource rent tax and corporate tax) will then be 67% for hydropower. In addition, in 2023 high-price contribution was set at 23% of power revenues that exceed NOK 0.70 per kWh. This means that total marginal tax will be 90% for hydropower exceeding NOK 0.70 per kWh. High-price contribution tax was removed from October 2023.\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
CURRENT TAX EXPENSE
Natural resource tax for the year 6 370 6 370
Tax payable on general income less natural resource tax 178 127 237 057 38 221 91 630
High-price tax contribution 26 083 26 083
Adjustment for previous years -409 -18 953 -317 -486
Adjustment for disposals -11 494 -26 076
Resource rent tax payable for the year 99 407 174 000 99 407 174 000
Total current tax 265 631 398 481 137 311 297 596
DEFERRED TAX EXPENSE
Effect of change in temporary differences 4 015 -4 676 986 545
Effect of changed tax rate 8 -10
Effect of change in temporary differences, resource rent tax 677 677
Effect of changed tax rate, resource rent tax
Total deferred tax expense 4 023 -4 010 986 1 222
Total tax expense in the income statement 269 654 394 471 138 297 298 818
RECONCILIATION OF EFFECTIVE TAX RATE
Total pre tax income 3 257 718 455 780 2 561 645 509 931
Adjustment for disposals -46 896 -257 597
Tax based on current ordinary tax rate 494 093 359 302 563 562 112 185
High-price tax contribution (until 30.09.2023) 26 083 26 083
Resource rent tax for the year 99 406 174 673 99 407 174 677
Effect of different tax rates abroad 14 651 -2 676
Calculated tax 561 253 299 785 662 969 312 944
Effect of non-deductible expenses 356 403 32 300 217 862 9 133
Effect of non-taxable income -664 411 341 963 -742 216 -22 772
Effect of unrecognised tax loss carryforward 16 418 -293 284
Effect of changed tax rates -96 70
Effect of changed tax assessments for previous years -5 474 19 065
Over-/underprovision relating to previous years 5 562 -5 429 -317 -486
Tax expense in reconciliation of effective tax rate 269 654 394 471 138 297 298 818
Current ordinary tax rate in Norway 22,0 % 22,0 % 22,0 % 22,0 %
Effective tax rate 9,7 % 103,1 % 5,4 % 58,6 %
TAX RECOGNISED IN OTHER COMPREHENSIVE INCOME (OCI)
Tax on cash \ufb02ow hedges that may be reclassi\ufb01ed to P&L -207 -1 218
Tax on OCI that will not be reclassi\ufb01ed to P&L -1 797 -143 -1 797 158
Total tax recognised in OCI -2 004 -1 361 -1 797 158
\n Tax payable Tax payable of tNOK 209 348 (2023: tNOK 369 671 ) for the Group and tNOK 137 628 (2023: tNOK 272 000) for the parent company consists of unassessed tax payable for the current period.\n \n \n Note 9.1 Tax expense cont. (1 000 NOK) \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
GROUP
Assets Liabilities Net
2024 2023 2024 2023 2024 2023
Property, plant and equipment 21 619 23 711 -43 952 -43 712 -22 333 -20 000
Goodwill, intangible assets 944 7 509 -21 200 -98 540 -20 256 -91 031
Non-current receivables and liabilities in foreign currency 3 054 3 838 -13 008 -11 737 -9 954 -7 900
Construction contracts -6 780 -6 535 -6 780 -6 535
Inventories 10 941 8 883 -608 -693 10 333 8 190
Trade and other receivables 2 960 1 449 2 960 1 449
Leases 30 252 19 123 -1 490 -1 508 28 763 17 615
Untaxed gains and losses 356 445 -6 -4 075 350 -3 630
Provisions 19 717 17 421 -56 -691 19 661 16 730
Other assets -45 3 537 -316 -2 759 -361 778
Financial instruments 598 805 -150 -149 448 656
Employee bene\ufb01ts 553 2 408 -4 306 -4 346 -3 753 -1 937
Tax loss carryforward 307 644 341 560 896 308 540 341 560
Unrecognised tax loss carryforward -273 747 -293 284 -3 118 -276 866 -293 284
Total deferred ordinary income tax 124 848 137 407 -94 095 -174 746 30 753 -37 339
PPE, resource rent tax 31 358 32 123 31 358 32 123
Losses carried forward - Resource rent
Total deferred resource rent tax 31 358 32 123 31 358 32 123
Deferred tax asset/liability 156 206 169 530 -94 095 -174 746 62 112 -5 216
Offsetting of assets and liabilities -48 979 -41 807 48 979 41 807
Net deferred tax asset/liability 107 228 127 723 -45 116 -132 939 62 112 -5 216
Recognised tax loss carryforward 33 897 48 277 -2 222 31 675 48 277
PARENT COMPANY Assets Liabilities Net
2024 2023 2024 2023 2024 2023
Property, plant and equipment 14 927 15 295 14 927 15 295
Leases 559 297 559 297
Gains and losses account 43 54 43 54
Financial instruments
Employee bene\ufb01ts -3 386 -1 484 -3 386 -1 484
Tax loss carryforward
Recognised tax loss carryforward
Total deferred ordinary income tax 15 529 15 646 -3 386 -1 484 12 143 14 162
PPE, resource rent tax 31 358 32 123 31 358 32 123
Losses carried forward - Resource rent
Total deferred resource rent tax 31 358 32 123 31 358 32 123
Deferred tax asset/liability 46 888 47 769 -3 386 -1 484 43 501 46 285
Offsetting of assets and liabilities -3 386 -1 484 3 386 1 484
Net deferred tax asset/liability 43 501 46 285 43 501 46 285
\n \n \n Note 9.2 Recognised tax loss carryforward per country \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
2024 2023
Norway 18 837 44 158
Germany 8 640
France 3 988 3 801
Spain 8
Other 209 309
Total 31 675 48 277
\n Note 9.3 Change in deferred tax over the year (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
GROUP 2023
Total Opening Balance Changes in Net Income Reclassi- \ufb01cation From OCI Change in tax loss carry- forward Mergers and acqui- sitions Group Contri- bution N-GAAP Group Contri- bution Received/ Paid Total Effect from FX Closing Balance
ORDINARY INCOME TAX
Property, plant and equipment -11 223 -14 857 -784 6 079 -20 000
Goodwill, intangible assets -34 750 2 302 1 889 -51 084 -7 499 -91 031
Non-current rec. and liab. in for. currency 1 620 -9 845 -300 343 -7 900
Construction contracts -3 495 -3 049 -9 9 -6 535
Inventories 12 067 -4 499 -622 622 8 190
Trade and other receivables 1 150 306 1 -6 1 449
Leases 17 041 455 -538 -36 155 17 615
Untaxed gains and losses 547 -4 178 -359 - -3 630
Provisions 10 632 6 471 -373 16 730
Other items -4 789 5 359 322 208 778
Financial instruments 1 878 -4 -1 218 656
Employee bene\ufb01ts -3 111 1 402 121 -143 -103 -1 937
Tax loss carryforward 23 038 24 825 -1 009 -573 987 48 277
Total ordinary income tax 10 606 4 686 -1 288 -1 361 -36 -51 084 -573 424 -37 339
Property, plant and equipment 32 800 -677 32 123
Loss carried forward - Resource rent
Total resource rent tax 32 800 -677 32 123
Total change in deferred tax 43 405 4 010 -1 361 -36 -51 084 -573 424 -5 216
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
GROUP 2024
Total Opening Balance Changes in Net Income Reclassi- \ufb01cation From OCI Change in tax loss carry- forward Mergers and acqui- sitions Group Contri- bution N-GAAP Group Contri- bution Received/ Paid Total Effect from FX Closing Balance
Ordinary income tax
Property, plant and equipment -20 000 -11 484 6 926 1 873 -22 333
Goodwill, intangible assets -91 031 -3 293 75 988 1 844 -20 256
Non-current rec. and liab. in for. currency -7 900 -1 807 -247 -9 954
Construction contracts -6 535 -3 536 3 416 -62 -6 780
Inventories 8 190 1 624 -875 697 10 333
Trade and other receivables 1 449 3 -481 85 1 141
Leases 17 615 16 037 -4 150 732 30 583
Gains and losses account -3 630 -88 4 068 350
Provisions 16 730 416 -4 943 4 254 18 011
Other items 778 731 120 -434 1 289
Financial instruments 656 -2 848 -207 2 847 448
Employee bene\ufb01ts -1 937 -773 745 -1 797 5 -3 753
Tax loss carryforward 48 277 1 759 -19 155 -23 -884 862 31 675
Total ordinary income tax -37 339 -3 258 61 658 -2 004 -23 1 963 9 608 30 753
Property, plant and equipment 32 123 -765 31 358
Loss carried forward - Resource rent
Total resource rent tax 32 123 -765 31 358
Total change in deferred tax -5 216 -4 023 -14 316 -2 004 -23 1 963 9 608 62 112
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
PARENT COMPANY 2023
Total Opening Balance Changes in Net Income Reclassi- \ufb01cation From OCI Change in tax loss carry- forward Mergers and acqui- sitions Group Contri- bution N-GAAP Group Contri- bution Received/ Paid Total Effect from FX Closing Balance
Ordinary income tax
Property, plant and equipment 15 732 -436 15 295
Leases 297 297
Gains and losses account 68 -14 54
Financial instruments
Employee bene\ufb01ts -1 250 -392 158 -1 484
Tax loss car- ryforward
Total ordinary income tax 14 549 -545 158 14 162
Property, plant and equipment 32 800 -677 32 123
Loss carried forward - Resource rent
Total resource rent tax 32 800 -677 32 123
Total change in deferred tax 47 349 -1 222 158 46 285
PARENT COMPANY 2024
Ordinary income tax
Property, plant and equipment 15 295 -368 14 927
Leases 297 263 559
Gains and losses account 54 -11 43
Financial instruments
Employee bene\ufb01ts -1 484 -105 -1 797 -3 386
Tax loss carryforward
Total ordinary income tax 14 162 -222 -1 797 12 143
Property, plant and equipment 32 123 -765 31 358
Loss carried forward - Resource rent
Total resource rent tax 32 123 -765 31 358
Total change in deferred tax 46 285 -986 -1 797 43 501
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401140502612": { "value": "\n Note 9.1 Tax expense (1 000 NOK) Ordinary income tax in Norway: Ordinary income tax on general income. The tax rate was 22% in 2023 and 2024. The 22% tax rate was used to calculate deferred tax assets and deferred tax liabilities as at 31 December 2024. Special tax rules for Norwegian energy companies comprise the following elements: Natural resource tax of 1.3 \u00f8re per kWh of the company\u2019s average annual production in the past 7 years. Estimated natural resource tax is deducted from the company\u2019s tax payable on general income. Natural resource tax still has to be paid in years when no tax is calculated as being payable. The amount is recognised as a receivable and is offset against tax payable on general income in subse- quent years. Natural resource tax accrues to the municipalities and counties in the concession area. Resource rent tax is taxation of income from use of natural resources like hydropower. The resource rent tax for hydropower is determined for each individual power station and accrues to the state. This tax is based on gross resource rent income less operating costs and tax-free allowances. Resource rent income is based on market prices and therefore differs slightly from the company\u2019s recognised sales \ufb01gures. Effective resource rent tax on hydropower has been increased from 37% to 45% with effect from the 2022 \ufb01scal year. Small hydropower stations do not pay resource rent tax. Corporate tax is calculated before resource rent tax on hydro- power. An effective resource rent tax rate of 45% therefore means that the formal resource rent tax is set at 57.7 %. The total marginal tax (resource rent tax and corporate tax) will then be 67% for hydropower. In addition, in 2023 high-price contribution was set at 23% of power revenues that exceed NOK 0.70 per kWh. This means that total marginal tax will be 90% for hydropower exceeding NOK 0.70 per kWh. High-price contribution tax was removed from October 2023.\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
CURRENT TAX EXPENSE
Natural resource tax for the year 6 370 6 370
Tax payable on general income less natural resource tax 178 127 237 057 38 221 91 630
High-price tax contribution 26 083 26 083
Adjustment for previous years -409 -18 953 -317 -486
Adjustment for disposals -11 494 -26 076
Resource rent tax payable for the year 99 407 174 000 99 407 174 000
Total current tax 265 631 398 481 137 311 297 596
DEFERRED TAX EXPENSE
Effect of change in temporary differences 4 015 -4 676 986 545
Effect of changed tax rate 8 -10
Effect of change in temporary differences, resource rent tax 677 677
Effect of changed tax rate, resource rent tax
Total deferred tax expense 4 023 -4 010 986 1 222
Total tax expense in the income statement 269 654 394 471 138 297 298 818
RECONCILIATION OF EFFECTIVE TAX RATE
Total pre tax income 3 257 718 455 780 2 561 645 509 931
Adjustment for disposals -46 896 -257 597
Tax based on current ordinary tax rate 494 093 359 302 563 562 112 185
High-price tax contribution (until 30.09.2023) 26 083 26 083
Resource rent tax for the year 99 406 174 673 99 407 174 677
Effect of different tax rates abroad 14 651 -2 676
Calculated tax 561 253 299 785 662 969 312 944
Effect of non-deductible expenses 356 403 32 300 217 862 9 133
Effect of non-taxable income -664 411 341 963 -742 216 -22 772
Effect of unrecognised tax loss carryforward 16 418 -293 284
Effect of changed tax rates -96 70
Effect of changed tax assessments for previous years -5 474 19 065
Over-/underprovision relating to previous years 5 562 -5 429 -317 -486
Tax expense in reconciliation of effective tax rate 269 654 394 471 138 297 298 818
Current ordinary tax rate in Norway 22,0 % 22,0 % 22,0 % 22,0 %
Effective tax rate 9,7 % 103,1 % 5,4 % 58,6 %
TAX RECOGNISED IN OTHER COMPREHENSIVE INCOME (OCI)
Tax on cash \ufb02ow hedges that may be reclassi\ufb01ed to P&L -207 -1 218
Tax on OCI that will not be reclassi\ufb01ed to P&L -1 797 -143 -1 797 158
Total tax recognised in OCI -2 004 -1 361 -1 797 158
\n Tax payable Tax payable of tNOK 209 348 (2023: tNOK 369 671 ) for the Group and tNOK 137 628 (2023: tNOK 272 000) for the parent company consists of unassessed tax payable for the current period.\n \n \n Note 9.1 Tax expense cont. (1 000 NOK) \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
GROUP
Assets Liabilities Net
2024 2023 2024 2023 2024 2023
Property, plant and equipment 21 619 23 711 -43 952 -43 712 -22 333 -20 000
Goodwill, intangible assets 944 7 509 -21 200 -98 540 -20 256 -91 031
Non-current receivables and liabilities in foreign currency 3 054 3 838 -13 008 -11 737 -9 954 -7 900
Construction contracts -6 780 -6 535 -6 780 -6 535
Inventories 10 941 8 883 -608 -693 10 333 8 190
Trade and other receivables 2 960 1 449 2 960 1 449
Leases 30 252 19 123 -1 490 -1 508 28 763 17 615
Untaxed gains and losses 356 445 -6 -4 075 350 -3 630
Provisions 19 717 17 421 -56 -691 19 661 16 730
Other assets -45 3 537 -316 -2 759 -361 778
Financial instruments 598 805 -150 -149 448 656
Employee bene\ufb01ts 553 2 408 -4 306 -4 346 -3 753 -1 937
Tax loss carryforward 307 644 341 560 896 308 540 341 560
Unrecognised tax loss carryforward -273 747 -293 284 -3 118 -276 866 -293 284
Total deferred ordinary income tax 124 848 137 407 -94 095 -174 746 30 753 -37 339
PPE, resource rent tax 31 358 32 123 31 358 32 123
Losses carried forward - Resource rent
Total deferred resource rent tax 31 358 32 123 31 358 32 123
Deferred tax asset/liability 156 206 169 530 -94 095 -174 746 62 112 -5 216
Offsetting of assets and liabilities -48 979 -41 807 48 979 41 807
Net deferred tax asset/liability 107 228 127 723 -45 116 -132 939 62 112 -5 216
Recognised tax loss carryforward 33 897 48 277 -2 222 31 675 48 277
PARENT COMPANY Assets Liabilities Net
2024 2023 2024 2023 2024 2023
Property, plant and equipment 14 927 15 295 14 927 15 295
Leases 559 297 559 297
Gains and losses account 43 54 43 54
Financial instruments
Employee bene\ufb01ts -3 386 -1 484 -3 386 -1 484
Tax loss carryforward
Recognised tax loss carryforward
Total deferred ordinary income tax 15 529 15 646 -3 386 -1 484 12 143 14 162
PPE, resource rent tax 31 358 32 123 31 358 32 123
Losses carried forward - Resource rent
Total deferred resource rent tax 31 358 32 123 31 358 32 123
Deferred tax asset/liability 46 888 47 769 -3 386 -1 484 43 501 46 285
Offsetting of assets and liabilities -3 386 -1 484 3 386 1 484
Net deferred tax asset/liability 43 501 46 285 43 501 46 285
\n \n \n Note 9.2 Recognised tax loss carryforward per country \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
2024 2023
Norway 18 837 44 158
Germany 8 640
France 3 988 3 801
Spain 8
Other 209 309
Total 31 675 48 277
\n Note 9.3 Change in deferred tax over the year (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
GROUP 2023
Total Opening Balance Changes in Net Income Reclassi- \ufb01cation From OCI Change in tax loss carry- forward Mergers and acqui- sitions Group Contri- bution N-GAAP Group Contri- bution Received/ Paid Total Effect from FX Closing Balance
ORDINARY INCOME TAX
Property, plant and equipment -11 223 -14 857 -784 6 079 -20 000
Goodwill, intangible assets -34 750 2 302 1 889 -51 084 -7 499 -91 031
Non-current rec. and liab. in for. currency 1 620 -9 845 -300 343 -7 900
Construction contracts -3 495 -3 049 -9 9 -6 535
Inventories 12 067 -4 499 -622 622 8 190
Trade and other receivables 1 150 306 1 -6 1 449
Leases 17 041 455 -538 -36 155 17 615
Untaxed gains and losses 547 -4 178 -359 - -3 630
Provisions 10 632 6 471 -373 16 730
Other items -4 789 5 359 322 208 778
Financial instruments 1 878 -4 -1 218 656
Employee bene\ufb01ts -3 111 1 402 121 -143 -103 -1 937
Tax loss carryforward 23 038 24 825 -1 009 -573 987 48 277
Total ordinary income tax 10 606 4 686 -1 288 -1 361 -36 -51 084 -573 424 -37 339
Property, plant and equipment 32 800 -677 32 123
Loss carried forward - Resource rent
Total resource rent tax 32 800 -677 32 123
Total change in deferred tax 43 405 4 010 -1 361 -36 -51 084 -573 424 -5 216
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
GROUP 2024
Total Opening Balance Changes in Net Income Reclassi- \ufb01cation From OCI Change in tax loss carry- forward Mergers and acqui- sitions Group Contri- bution N-GAAP Group Contri- bution Received/ Paid Total Effect from FX Closing Balance
Ordinary income tax
Property, plant and equipment -20 000 -11 484 6 926 1 873 -22 333
Goodwill, intangible assets -91 031 -3 293 75 988 1 844 -20 256
Non-current rec. and liab. in for. currency -7 900 -1 807 -247 -9 954
Construction contracts -6 535 -3 536 3 416 -62 -6 780
Inventories 8 190 1 624 -875 697 10 333
Trade and other receivables 1 449 3 -481 85 1 141
Leases 17 615 16 037 -4 150 732 30 583
Gains and losses account -3 630 -88 4 068 350
Provisions 16 730 416 -4 943 4 254 18 011
Other items 778 731 120 -434 1 289
Financial instruments 656 -2 848 -207 2 847 448
Employee bene\ufb01ts -1 937 -773 745 -1 797 5 -3 753
Tax loss carryforward 48 277 1 759 -19 155 -23 -884 862 31 675
Total ordinary income tax -37 339 -3 258 61 658 -2 004 -23 1 963 9 608 30 753
Property, plant and equipment 32 123 -765 31 358
Loss carried forward - Resource rent
Total resource rent tax 32 123 -765 31 358
Total change in deferred tax -5 216 -4 023 -14 316 -2 004 -23 1 963 9 608 62 112
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
PARENT COMPANY 2023
Total Opening Balance Changes in Net Income Reclassi- \ufb01cation From OCI Change in tax loss carry- forward Mergers and acqui- sitions Group Contri- bution N-GAAP Group Contri- bution Received/ Paid Total Effect from FX Closing Balance
Ordinary income tax
Property, plant and equipment 15 732 -436 15 295
Leases 297 297
Gains and losses account 68 -14 54
Financial instruments
Employee bene\ufb01ts -1 250 -392 158 -1 484
Tax loss car- ryforward
Total ordinary income tax 14 549 -545 158 14 162
Property, plant and equipment 32 800 -677 32 123
Loss carried forward - Resource rent
Total resource rent tax 32 800 -677 32 123
Total change in deferred tax 47 349 -1 222 158 46 285
PARENT COMPANY 2024
Ordinary income tax
Property, plant and equipment 15 295 -368 14 927
Leases 297 263 559
Gains and losses account 54 -11 43
Financial instruments
Employee bene\ufb01ts -1 484 -105 -1 797 -3 386
Tax loss carryforward
Total ordinary income tax 14 162 -222 -1 797 12 143
Property, plant and equipment 32 123 -765 31 358
Loss carried forward - Resource rent
Total resource rent tax 32 123 -765 31 358
Total change in deferred tax 46 285 -986 -1 797 43 501
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401174227980": { "value": "\n \n Note 10\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
EQUITY
Share capital
Ordinary shares
2024 2023
Issued as at 31 December \u2013 fully paid 55 995 250 55 995 250
\n Owners of shares are entitled to the dividend approved in each individual case by the annual general meeting, and are entitled to one vote per share at the company\u2019s annual general meeting. No shareholder may personally or by proxy vote for more than a quarter of the total number of shares. Shares transferred to a new owner do not confer voting rights until at least three weeks have passed since the acquisition was noti\ufb01ed to the company. The rights to the company\u2019s treasury shares (see Note 22) are suspended until the shares have been acquired by others. \n \n Dividend The Company pay dividend quarterly. The following cash dividend has been paid; In February (for Q4), tNOK 54 857 (tNOK 52 067), in May tNOK 54 857 (tNOK 54 807) in September tNOK 54 857 (tNOK 54 836) and in November tNOK 54 939 (tNOK 54 823). No dividend is paid on treasury shares. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Ordinary dividend
Approved 2024 and paid in 2024 Approved 2023 and paid in 2023
Paid 219 511 216 532
Total 219 511 216 532
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401142645679": { "value": "\n Note 10\n \n Dividend The Company pay dividend quarterly. The following cash dividend has been paid; In February (for Q4), tNOK 54 857 (tNOK 52 067), in May tNOK 54 857 (tNOK 54 807) in September tNOK 54 857 (tNOK 54 836) and in November tNOK 54 939 (tNOK 54 823). No dividend is paid on treasury shares. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Ordinary dividend
Approved 2024 and paid in 2024 Approved 2023 and paid in 2023
Paid 219 511 216 532
Total 219 511 216 532
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401142517119": { "value": "\n \n Note 11.1 Group companies (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Subsidiaries Domicile Shareholding Non-controlling interests' share of equity, by subgroup Value in parent company balance sheet
2024 2023 2024 2023 2024 2023
Volue ASA (*) Oslo 60,0 % 342 715 304 295
NSSL Global Ltd UK 80,0 % 80,0 % 142 426 127 552 273 298 273 298
ENRX AS Skien 95,1 % 94,0 % 24 785 20 522 453 785 451 532
Alytic AS Arendal 96,0 % 95,0 % 31 799 41 240 280 048 140 219
Tekna Holding ASA Arendal 69,5 % 70,3 % 63 867 81 035 322 920 318 500
AFK Property AS Arendal 100,0 % 100,0 % 7 140 6 634 227 692 227 692
Vergia AS Arendal 100,0 % 31 343
Ampwell AS Arendal 100,0 % 100,0 % 17 883 100 100
AFK Tyskland Holding AS Arendal 100,0 % 100,0 % 100 100
270 016 637 581 1 557 944 1 747 080
\n (*) In October 2024, Arendals Fossekompani, Advent International and Generation Management completed the acquisition and delisting of Volue. Arendals Fossekompani reduced its shareholding in Volue from 60% to 40%.\n \n \n \n Note 11.2 Subsidiaries \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Subsidiaries Shareholding
2024 2023
Subsidiaries in NSSLGlobal Ltd. London UK
NSSLGlobal LLC California USA 100,0 % 100,0 %
NSSLGlobal PTE Ltd Singapore Singapore 100,0 % 100,0 %
Nera Satellite Services LTD London UK 100,0 % 100,0 %
NSSL Ltd London UK 100,0 % 100,0 %
Aero-Satcom Ltd. London UK 50,0 % 50,0 %
NSSLGlobal AB H\u00f6n\u00f6 Sweden 100,0 % 100,0 %
NSSLGlobal AS Oslo Norway 100,0 % 100,0 %
NSSLGlobal Continental Europe APS Br\u00f8ndby Denmark 100,0 % 100,0 %
NSSLGlobal APS Br\u00f8ndby Denmark 100,0 % 100,0 %
NSSLGlobal Polska SP. Z.o.o. Warzsawa Poland 100,0 % 100,0 %
NSSLGlobal Israel Ltd Beit Shemesh Israel 100,0 % 100,0 %
NSSLGlobal Kabushiki Kaisha Tokyo Japan 100,0 % 100,0 %
NSSL Global BV Scheemda Netherlands 100,0 % 100,0 %
NSSLGlobal GmbH Barb\u00fcttel Germany 100,0 % 100,0 %
SUBSIDIARIES IN ENRX GROUP ASA
Induction Holding AS Skien Norway 100,0 % 100,0 %
ENRX IPT GmbH Efringer-Kirchen Germany 100,0 % 100,0 %
ENRX Holding AS Skien Norway 100,0 % 100,0 %
ENRX AS Skien Norway 100,0 % 100,0 %
ENRX AS \ufb01lial V\u00e4ster\u00e5s Sweden 100,0 % 100,0 %
ENRX GmbH Freiburg Germany 100,0 % 100,0 %
EFD France Holding s.a.r.l. Grenoble France 100,0 % 100,0 %
ENRX S.A.S. Grenoble France 100,0 % 100,0 %
ENRX Ltd. Wolverhampton UK 100,0 % 100,0 %
ENRX Corporation Detroit USA 100,0 % 100,0 %
EHE Acquisition Corporation Inc Seattle USA 100,0 % 100,0 %
ENRX s.r.l Milano Italy 100,0 % 100,0 %
ENRX Private Ltd. Bangalore India 100,0 % 100,0 %
ENRX (Shanghai) Co., Ltd. Shanghai China 100,0 % 100,0 %
ENRX (Zhuhai) Co., Ltd. Zhuhai City China 100,0 %
ENRX Ges.m.b.H Vienna Austria 100,0 % 100,0 %
ENRX s.l Bilbao Spain 100,0 % 100,0 %
ENRX SRL Bucuresti Romania 100,0 % 100,0 %
ENRX SP. Z o.o Gliwice Poland 100,0 % 100,0 %
ENRX Ltd. Bangkok Thailand 100,0 % 100,0 %
ENRX K.K. Yokohama Japan 100,0 % 100,0 %
ENRX Brasil Ltd Sao Paolo Brazil 100,0 % 100,0 %
ENRX Sdn. Bhd. Selangor Malaysia 100,0 % 100,0 %
EFD Induction S de R.L Queretaro Mexico 100,0 % 100,0 %
SUBSIDIARIES IN TEKNA HOLDING ASA
Tekna Holdings Canada Inc. Sherbrooke Canada 100,0 % 96,4 %
Tekna Plasma Systems Inc. Sherbrooke Canada 100,0 % 100,0 %
Tekna Advanced Materials Inc. Sherbrooke Canada 100,0 % 100,0 %
Tekna Plasma Europe S.A.S. M\u00e2con France 100,0 % 100,0 %
Tekna Plasma Systems(Suzhou)Co Ltd. Suzhou China 100,0 % 100,0 %
Tekna Plasma India Private Ltd. Chennai India 100,0 % 100,0 %
Tekna Plasma Korea Co, Ltd Incheon South Korea 100,0 % 100,0 %
Tekna Inc Delawere USA 100,0 % 100,0 %
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Shareholding
2024 2023
SUBSIDIARIES IN ALYTIC AS
Kontali Holding AS Arendal Norway 100,0 % 100,0 %
Kontali Analyse AS Kristiansund Norway 84,5 % 75,1 %
Seafood TIP Utrecht Netherlands 84,5 % 100,0 %
Utel Holding AS Arendal Norway 100,0 % 100,0 %
Utel Systems AS Grimstad Norway 89,3 % 94,2 %
Veyt Holding AS Arendal Norway 100,0 % 100,0 %
Veyt AS Oslo Norway 61,8 % 61,6 %
Greenfact GmbH Berlin Germany 100,0 % 100,0 %
Greenfact Ltd London UK 100,0 % 100,0 %
Factlines Holding AS Oslo Norway 100,0 % 100,0 %
Factlines AS Oslo Norway 68,8 % 66,7 %
Alytic Blue AS Oslo Norway 100,0 % 100,0 %
SUBSIDIARIES IN AFK PROPERTY AS
Vindholmen Eiendom AS Arendal Norway 100,0 % 100,0 %
Bedriftsveien 17 AS Arendal Norway 100,0 % 100,0 %
B\u00f8leveien 4 AS Skien Norway 100,0 % 100,0 %
Steinodden Eiendom AS Arendal Norway 77,6 % 77,6 %
Arendal Lufthavn Gullknapp AS Arendal Norway 92,3 % 92,3 %
Gullknapp Invest AS Arendal Norway 100,0 % 100,0 %
Longum Property AS Arendal Norway 100,0 % 100,0 %
AFK Longum Invest AS Arendal Norway 100,0 % 100,0 %
Bryggebyen Folkebad AS Arendal Norway 100,0 % 100,0 %
Folkebad Drift AS Arendal Norway 100,0 % 100,0 %
B\u00f8ylestad Energipark AS Froland Norway 100,0 % 100,0 %
Vergia Property AS Arendal Norway 100,0 % 100,0 %
SUBSIDIARIES IN AMPWELL AS
AFK Storage 3 AS Arendal Norway 100,0 % 100,0 %
Cellect Holding AS Arendal Norway 100,0 % 100,0 %
Cellect Energy SL Barcelona Spain 77,2 % 61,0 %
Commeo Holding AS Arendal Norway 100,0 % 100,0 %
Ampwell GmbH Berlin Germany 100,0 % 100,0 %
SUBSIDIARIES IN AFK TYSKLAND HOLDING AS
Arendals Fossekompani Deutchland GmbH Berlin Germany 100,0 % 100,0 %
\n\n \n \n Note 11.3 Investments in associates and joint ventures (1 000 NOK) The Group has the following investments in associates and joint ventures. All businesses are organized as companies with limited liability corresponding to Norwegian corporations. Guidelines for the operation of companies are based on shareholder agreements. According to the shareholder agreements of joint operations it is required unanimity between the parties for making decisions about relevant activities. Accordingly, participants in the companies have joint control over the activities. During 2024 the Group has sold the shares in Vergia group including the related positions in Seagust AS, Hydepoint AS and North Ammonia AS. In October 2024, Arendals Fossekompani, Advent International and Generation Management completed the acquisition and delisting of Volue. Arendals Fossekompani reduced its shareholding in Volue from 60% to 40% through the new established associated company Faraday Topco AS. Acquisition cost of shares in Faraday Topco AS er NOK 2,571 million. There are two share classes in Faraday Topco AS: preference shares and ordinary shares. Arendals Fossekompani owns 40% of both share classes. Faraday Topco AS owns indirectly 100% of shares in Volue AS. From 2025, there has been established a new share-based payment arrangement for key employees in Volue. In the consolidated group accounts the investments in joint ventures and associates are accounted for in accordance with the equity method. In the company accounts the investments in joint ventures and associates are accounted for based on historic cost.\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Entity Country Ownership interest
Imphytec Powders SAS France Production of powders 48,00%
Kilandsfoss AS Norway 33,33%
Glomsdam Krafverk AS Norway 50,00%
Faraday Topco AS Norway Digital energy solutions 40,00%
Aero-Satcom Ltd UK Telecom 50,00%
\n Based on an overall assessment where the size and complexity is taken into consideration these investments are considered to be signi\ufb01cant joint ventures. Further information regarding these companies is disclosed below. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
NorSun AS North Ammonia AS Sea- gust AS Hyde- point AS Cellect Energy S.L. Kilands- foss AS Glomsdam Krafverk AS Aero- Satcom Ltd Imphytec Powders SAS Faraday Topco AS* Total
Balance at 1 January 2023 16 906 1 647 13 388 -342 1 399 43 57 4 219 37 317
Income from associates -9 577 -2 679 -11 230 -2 619 -996 -26 -457 958 -4 755 -31 382
Aquisitions through business combinations -362 6 151 5 789
Investment/ disposal of companies and businesses -8 934 28 -8 906
Issue of shares from non-con- trolling interests 1 605 5 075 10 099 250 17 029
Exchange differ- ences on trans- lation of foreign operations -68 537 469
Balance at 31 December 4 043 2 158 -2 961 10 116 -150 7 109 20 315
Balance at 1 January 2024 4 043 2 158 -2 961 10 116 -150 7 109 20 315
Income from associates 1 891 -103 976 -36 585 -33 821
Aquisitions through business combinations 2 570 648 2 570 648
Other compre- hensive income -1 488 -1 488
Investment/ disposal of companies and businesses -4 043 -2 158 2 961 -3 240
Issue of shares from non-con- trolling interests
Exchange differ- ences on trans- lation of foreign operations 734 734
Balance at 31 December 12 007 -253 8 819 2 532 576 2 553 149
\n * Faraday Topco AS owns indirectly 100% of shares in Volue AS. None of the companies have observable market values in form of market price or similar.\n \n \n \n \n \n \n SUMMARISED FINANCIAL INFORMATION FOR MATERIAL ASSOCIATES AND JOINT VENTURES \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
The tables below provide summarised \ufb01nancial information for Faraday Topco AS for 2024 (2 months) on 100% basis:
Summarised balance sheet 2024
Intangible assets 7 094
Property, plant and equipment 158
Net pension assets 11
Non-current receivables and other investments 25
Deferred tax asset 30
Total non-current assets 7 317
Inventories 34
Contract assets 78
Accounts receivables 332
Other receivables 153
Cash and cash equivalents 238
Total current assets 836
Total assets 8 154
Non-current interest-bearing debt 292
Other non-current liabilities 18
Deferred taxes 77
Non-current RoU liabilities 101
Total non-current liabilities 488
Accounts payable 267
Current interest-bearing debt 149
Payable income tax 41
Contract liabilities 42
Current RoU liabilities 38
Other current liabilities 424
Total current liabilities 962
Total liabilities 1 450
Net assets 6 703
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Summarised statement of comprehensive income 2024
Revenues 299
Materials and consumables used -52
Employee bene\ufb01t expense -253
Other operating cost -58
EBITDA -64
Depreciation and amortisation -34
Net \ufb01nancial items -9
Income tax expense 16
Net pro\ufb01t for the year -91
Other comprehensive income -4
Total comprehensive income -95
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401190953141": { "value": "\n Note 11.1 Group companies (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Subsidiaries Domicile Shareholding Non-controlling interests' share of equity, by subgroup Value in parent company balance sheet
2024 2023 2024 2023 2024 2023
Volue ASA (*) Oslo 60,0 % 342 715 304 295
NSSL Global Ltd UK 80,0 % 80,0 % 142 426 127 552 273 298 273 298
ENRX AS Skien 95,1 % 94,0 % 24 785 20 522 453 785 451 532
Alytic AS Arendal 96,0 % 95,0 % 31 799 41 240 280 048 140 219
Tekna Holding ASA Arendal 69,5 % 70,3 % 63 867 81 035 322 920 318 500
AFK Property AS Arendal 100,0 % 100,0 % 7 140 6 634 227 692 227 692
Vergia AS Arendal 100,0 % 31 343
Ampwell AS Arendal 100,0 % 100,0 % 17 883 100 100
AFK Tyskland Holding AS Arendal 100,0 % 100,0 % 100 100
270 016 637 581 1 557 944 1 747 080
\n (*) In October 2024, Arendals Fossekompani, Advent International and Generation Management completed the acquisition and delisting of Volue. Arendals Fossekompani reduced its shareholding in Volue from 60% to 40%.\n \n Note 11.2 Subsidiaries \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Subsidiaries Shareholding
2024 2023
Subsidiaries in NSSLGlobal Ltd. London UK
NSSLGlobal LLC California USA 100,0 % 100,0 %
NSSLGlobal PTE Ltd Singapore Singapore 100,0 % 100,0 %
Nera Satellite Services LTD London UK 100,0 % 100,0 %
NSSL Ltd London UK 100,0 % 100,0 %
Aero-Satcom Ltd. London UK 50,0 % 50,0 %
NSSLGlobal AB H\u00f6n\u00f6 Sweden 100,0 % 100,0 %
NSSLGlobal AS Oslo Norway 100,0 % 100,0 %
NSSLGlobal Continental Europe APS Br\u00f8ndby Denmark 100,0 % 100,0 %
NSSLGlobal APS Br\u00f8ndby Denmark 100,0 % 100,0 %
NSSLGlobal Polska SP. Z.o.o. Warzsawa Poland 100,0 % 100,0 %
NSSLGlobal Israel Ltd Beit Shemesh Israel 100,0 % 100,0 %
NSSLGlobal Kabushiki Kaisha Tokyo Japan 100,0 % 100,0 %
NSSL Global BV Scheemda Netherlands 100,0 % 100,0 %
NSSLGlobal GmbH Barb\u00fcttel Germany 100,0 % 100,0 %
SUBSIDIARIES IN ENRX GROUP ASA
Induction Holding AS Skien Norway 100,0 % 100,0 %
ENRX IPT GmbH Efringer-Kirchen Germany 100,0 % 100,0 %
ENRX Holding AS Skien Norway 100,0 % 100,0 %
ENRX AS Skien Norway 100,0 % 100,0 %
ENRX AS \ufb01lial V\u00e4ster\u00e5s Sweden 100,0 % 100,0 %
ENRX GmbH Freiburg Germany 100,0 % 100,0 %
EFD France Holding s.a.r.l. Grenoble France 100,0 % 100,0 %
ENRX S.A.S. Grenoble France 100,0 % 100,0 %
ENRX Ltd. Wolverhampton UK 100,0 % 100,0 %
ENRX Corporation Detroit USA 100,0 % 100,0 %
EHE Acquisition Corporation Inc Seattle USA 100,0 % 100,0 %
ENRX s.r.l Milano Italy 100,0 % 100,0 %
ENRX Private Ltd. Bangalore India 100,0 % 100,0 %
ENRX (Shanghai) Co., Ltd. Shanghai China 100,0 % 100,0 %
ENRX (Zhuhai) Co., Ltd. Zhuhai City China 100,0 %
ENRX Ges.m.b.H Vienna Austria 100,0 % 100,0 %
ENRX s.l Bilbao Spain 100,0 % 100,0 %
ENRX SRL Bucuresti Romania 100,0 % 100,0 %
ENRX SP. Z o.o Gliwice Poland 100,0 % 100,0 %
ENRX Ltd. Bangkok Thailand 100,0 % 100,0 %
ENRX K.K. Yokohama Japan 100,0 % 100,0 %
ENRX Brasil Ltd Sao Paolo Brazil 100,0 % 100,0 %
ENRX Sdn. Bhd. Selangor Malaysia 100,0 % 100,0 %
EFD Induction S de R.L Queretaro Mexico 100,0 % 100,0 %
SUBSIDIARIES IN TEKNA HOLDING ASA
Tekna Holdings Canada Inc. Sherbrooke Canada 100,0 % 96,4 %
Tekna Plasma Systems Inc. Sherbrooke Canada 100,0 % 100,0 %
Tekna Advanced Materials Inc. Sherbrooke Canada 100,0 % 100,0 %
Tekna Plasma Europe S.A.S. M\u00e2con France 100,0 % 100,0 %
Tekna Plasma Systems(Suzhou)Co Ltd. Suzhou China 100,0 % 100,0 %
Tekna Plasma India Private Ltd. Chennai India 100,0 % 100,0 %
Tekna Plasma Korea Co, Ltd Incheon South Korea 100,0 % 100,0 %
Tekna Inc Delawere USA 100,0 % 100,0 %
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Shareholding
2024 2023
SUBSIDIARIES IN ALYTIC AS
Kontali Holding AS Arendal Norway 100,0 % 100,0 %
Kontali Analyse AS Kristiansund Norway 84,5 % 75,1 %
Seafood TIP Utrecht Netherlands 84,5 % 100,0 %
Utel Holding AS Arendal Norway 100,0 % 100,0 %
Utel Systems AS Grimstad Norway 89,3 % 94,2 %
Veyt Holding AS Arendal Norway 100,0 % 100,0 %
Veyt AS Oslo Norway 61,8 % 61,6 %
Greenfact GmbH Berlin Germany 100,0 % 100,0 %
Greenfact Ltd London UK 100,0 % 100,0 %
Factlines Holding AS Oslo Norway 100,0 % 100,0 %
Factlines AS Oslo Norway 68,8 % 66,7 %
Alytic Blue AS Oslo Norway 100,0 % 100,0 %
SUBSIDIARIES IN AFK PROPERTY AS
Vindholmen Eiendom AS Arendal Norway 100,0 % 100,0 %
Bedriftsveien 17 AS Arendal Norway 100,0 % 100,0 %
B\u00f8leveien 4 AS Skien Norway 100,0 % 100,0 %
Steinodden Eiendom AS Arendal Norway 77,6 % 77,6 %
Arendal Lufthavn Gullknapp AS Arendal Norway 92,3 % 92,3 %
Gullknapp Invest AS Arendal Norway 100,0 % 100,0 %
Longum Property AS Arendal Norway 100,0 % 100,0 %
AFK Longum Invest AS Arendal Norway 100,0 % 100,0 %
Bryggebyen Folkebad AS Arendal Norway 100,0 % 100,0 %
Folkebad Drift AS Arendal Norway 100,0 % 100,0 %
B\u00f8ylestad Energipark AS Froland Norway 100,0 % 100,0 %
Vergia Property AS Arendal Norway 100,0 % 100,0 %
SUBSIDIARIES IN AMPWELL AS
AFK Storage 3 AS Arendal Norway 100,0 % 100,0 %
Cellect Holding AS Arendal Norway 100,0 % 100,0 %
Cellect Energy SL Barcelona Spain 77,2 % 61,0 %
Commeo Holding AS Arendal Norway 100,0 % 100,0 %
Ampwell GmbH Berlin Germany 100,0 % 100,0 %
SUBSIDIARIES IN AFK TYSKLAND HOLDING AS
Arendals Fossekompani Deutchland GmbH Berlin Germany 100,0 % 100,0 %
\n\n \n \n Note 11.3 Investments in associates and joint ventures (1 000 NOK) The Group has the following investments in associates and joint ventures. All businesses are organized as companies with limited liability corresponding to Norwegian corporations. Guidelines for the operation of companies are based on shareholder agreements. According to the shareholder agreements of joint operations it is required unanimity between the parties for making decisions about relevant activities. Accordingly, participants in the companies have joint control over the activities. During 2024 the Group has sold the shares in Vergia group including the related positions in Seagust AS, Hydepoint AS and North Ammonia AS. In October 2024, Arendals Fossekompani, Advent International and Generation Management completed the acquisition and delisting of Volue. Arendals Fossekompani reduced its shareholding in Volue from 60% to 40% through the new established associated company Faraday Topco AS. Acquisition cost of shares in Faraday Topco AS er NOK 2,571 million. There are two share classes in Faraday Topco AS: preference shares and ordinary shares. Arendals Fossekompani owns 40% of both share classes. Faraday Topco AS owns indirectly 100% of shares in Volue AS. From 2025, there has been established a new share-based payment arrangement for key employees in Volue. In the consolidated group accounts the investments in joint ventures and associates are accounted for in accordance with the equity method. In the company accounts the investments in joint ventures and associates are accounted for based on historic cost.\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Entity Country Ownership interest
Imphytec Powders SAS France Production of powders 48,00%
Kilandsfoss AS Norway 33,33%
Glomsdam Krafverk AS Norway 50,00%
Faraday Topco AS Norway Digital energy solutions 40,00%
Aero-Satcom Ltd UK Telecom 50,00%
\n Based on an overall assessment where the size and complexity is taken into consideration these investments are considered to be signi\ufb01cant joint ventures. Further information regarding these companies is disclosed below. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
NorSun AS North Ammonia AS Sea- gust AS Hyde- point AS Cellect Energy S.L. Kilands- foss AS Glomsdam Krafverk AS Aero- Satcom Ltd Imphytec Powders SAS Faraday Topco AS* Total
Balance at 1 January 2023 16 906 1 647 13 388 -342 1 399 43 57 4 219 37 317
Income from associates -9 577 -2 679 -11 230 -2 619 -996 -26 -457 958 -4 755 -31 382
Aquisitions through business combinations -362 6 151 5 789
Investment/ disposal of companies and businesses -8 934 28 -8 906
Issue of shares from non-con- trolling interests 1 605 5 075 10 099 250 17 029
Exchange differ- ences on trans- lation of foreign operations -68 537 469
Balance at 31 December 4 043 2 158 -2 961 10 116 -150 7 109 20 315
Balance at 1 January 2024 4 043 2 158 -2 961 10 116 -150 7 109 20 315
Income from associates 1 891 -103 976 -36 585 -33 821
Aquisitions through business combinations 2 570 648 2 570 648
Other compre- hensive income -1 488 -1 488
Investment/ disposal of companies and businesses -4 043 -2 158 2 961 -3 240
Issue of shares from non-con- trolling interests
Exchange differ- ences on trans- lation of foreign operations 734 734
Balance at 31 December 12 007 -253 8 819 2 532 576 2 553 149
\n * Faraday Topco AS owns indirectly 100% of shares in Volue AS. None of the companies have observable market values in form of market price or similar.\n \n SUMMARISED FINANCIAL INFORMATION FOR MATERIAL ASSOCIATES AND JOINT VENTURES \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
The tables below provide summarised \ufb01nancial information for Faraday Topco AS for 2024 (2 months) on 100% basis:
Summarised balance sheet 2024
Intangible assets 7 094
Property, plant and equipment 158
Net pension assets 11
Non-current receivables and other investments 25
Deferred tax asset 30
Total non-current assets 7 317
Inventories 34
Contract assets 78
Accounts receivables 332
Other receivables 153
Cash and cash equivalents 238
Total current assets 836
Total assets 8 154
Non-current interest-bearing debt 292
Other non-current liabilities 18
Deferred taxes 77
Non-current RoU liabilities 101
Total non-current liabilities 488
Accounts payable 267
Current interest-bearing debt 149
Payable income tax 41
Contract liabilities 42
Current RoU liabilities 38
Other current liabilities 424
Total current liabilities 962
Total liabilities 1 450
Net assets 6 703
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Summarised statement of comprehensive income 2024
Revenues 299
Materials and consumables used -52
Employee bene\ufb01t expense -253
Other operating cost -58
EBITDA -64
Depreciation and amortisation -34
Net \ufb01nancial items -9
Income tax expense 16
Net pro\ufb01t for the year -91
Other comprehensive income -4
Total comprehensive income -95
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401161116650": { "value": "\n \n Note 11.3 Investments in associates and joint ventures (1 000 NOK) The Group has the following investments in associates and joint ventures. All businesses are organized as companies with limited liability corresponding to Norwegian corporations. Guidelines for the operation of companies are based on shareholder agreements. According to the shareholder agreements of joint operations it is required unanimity between the parties for making decisions about relevant activities. Accordingly, participants in the companies have joint control over the activities. During 2024 the Group has sold the shares in Vergia group including the related positions in Seagust AS, Hydepoint AS and North Ammonia AS. In October 2024, Arendals Fossekompani, Advent International and Generation Management completed the acquisition and delisting of Volue. Arendals Fossekompani reduced its shareholding in Volue from 60% to 40% through the new established associated company Faraday Topco AS. Acquisition cost of shares in Faraday Topco AS er NOK 2,571 million. There are two share classes in Faraday Topco AS: preference shares and ordinary shares. Arendals Fossekompani owns 40% of both share classes. Faraday Topco AS owns indirectly 100% of shares in Volue AS. From 2025, there has been established a new share-based payment arrangement for key employees in Volue. In the consolidated group accounts the investments in joint ventures and associates are accounted for in accordance with the equity method. In the company accounts the investments in joint ventures and associates are accounted for based on historic cost.\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Entity Country Ownership interest
Imphytec Powders SAS France Production of powders 48,00%
Kilandsfoss AS Norway 33,33%
Glomsdam Krafverk AS Norway 50,00%
Faraday Topco AS Norway Digital energy solutions 40,00%
Aero-Satcom Ltd UK Telecom 50,00%
\n Based on an overall assessment where the size and complexity is taken into consideration these investments are considered to be signi\ufb01cant joint ventures. Further information regarding these companies is disclosed below. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
NorSun AS North Ammonia AS Sea- gust AS Hyde- point AS Cellect Energy S.L. Kilands- foss AS Glomsdam Krafverk AS Aero- Satcom Ltd Imphytec Powders SAS Faraday Topco AS* Total
Balance at 1 January 2023 16 906 1 647 13 388 -342 1 399 43 57 4 219 37 317
Income from associates -9 577 -2 679 -11 230 -2 619 -996 -26 -457 958 -4 755 -31 382
Aquisitions through business combinations -362 6 151 5 789
Investment/ disposal of companies and businesses -8 934 28 -8 906
Issue of shares from non-con- trolling interests 1 605 5 075 10 099 250 17 029
Exchange differ- ences on trans- lation of foreign operations -68 537 469
Balance at 31 December 4 043 2 158 -2 961 10 116 -150 7 109 20 315
Balance at 1 January 2024 4 043 2 158 -2 961 10 116 -150 7 109 20 315
Income from associates 1 891 -103 976 -36 585 -33 821
Aquisitions through business combinations 2 570 648 2 570 648
Other compre- hensive income -1 488 -1 488
Investment/ disposal of companies and businesses -4 043 -2 158 2 961 -3 240
Issue of shares from non-con- trolling interests
Exchange differ- ences on trans- lation of foreign operations 734 734
Balance at 31 December 12 007 -253 8 819 2 532 576 2 553 149
\n * Faraday Topco AS owns indirectly 100% of shares in Volue AS. None of the companies have observable market values in form of market price or similar.\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401161409234": { "value": "\n Note 11.3 Investments in associates and joint ventures (1 000 NOK) The Group has the following investments in associates and joint ventures. All businesses are organized as companies with limited liability corresponding to Norwegian corporations. Guidelines for the operation of companies are based on shareholder agreements. According to the shareholder agreements of joint operations it is required unanimity between the parties for making decisions about relevant activities. Accordingly, participants in the companies have joint control over the activities. During 2024 the Group has sold the shares in Vergia group including the related positions in Seagust AS, Hydepoint AS and North Ammonia AS. In October 2024, Arendals Fossekompani, Advent International and Generation Management completed the acquisition and delisting of Volue. Arendals Fossekompani reduced its shareholding in Volue from 60% to 40% through the new established associated company Faraday Topco AS. Acquisition cost of shares in Faraday Topco AS er NOK 2,571 million. There are two share classes in Faraday Topco AS: preference shares and ordinary shares. Arendals Fossekompani owns 40% of both share classes. Faraday Topco AS owns indirectly 100% of shares in Volue AS. From 2025, there has been established a new share-based payment arrangement for key employees in Volue. In the consolidated group accounts the investments in joint ventures and associates are accounted for in accordance with the equity method. In the company accounts the investments in joint ventures and associates are accounted for based on historic cost.\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Entity Country Ownership interest
Imphytec Powders SAS France Production of powders 48,00%
Kilandsfoss AS Norway 33,33%
Glomsdam Krafverk AS Norway 50,00%
Faraday Topco AS Norway Digital energy solutions 40,00%
Aero-Satcom Ltd UK Telecom 50,00%
\n Based on an overall assessment where the size and complexity is taken into consideration these investments are considered to be signi\ufb01cant joint ventures. Further information regarding these companies is disclosed below. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
NorSun AS North Ammonia AS Sea- gust AS Hyde- point AS Cellect Energy S.L. Kilands- foss AS Glomsdam Krafverk AS Aero- Satcom Ltd Imphytec Powders SAS Faraday Topco AS* Total
Balance at 1 January 2023 16 906 1 647 13 388 -342 1 399 43 57 4 219 37 317
Income from associates -9 577 -2 679 -11 230 -2 619 -996 -26 -457 958 -4 755 -31 382
Aquisitions through business combinations -362 6 151 5 789
Investment/ disposal of companies and businesses -8 934 28 -8 906
Issue of shares from non-con- trolling interests 1 605 5 075 10 099 250 17 029
Exchange differ- ences on trans- lation of foreign operations -68 537 469
Balance at 31 December 4 043 2 158 -2 961 10 116 -150 7 109 20 315
Balance at 1 January 2024 4 043 2 158 -2 961 10 116 -150 7 109 20 315
Income from associates 1 891 -103 976 -36 585 -33 821
Aquisitions through business combinations 2 570 648 2 570 648
Other compre- hensive income -1 488 -1 488
Investment/ disposal of companies and businesses -4 043 -2 158 2 961 -3 240
Issue of shares from non-con- trolling interests
Exchange differ- ences on trans- lation of foreign operations 734 734
Balance at 31 December 12 007 -253 8 819 2 532 576 2 553 149
\n * Faraday Topco AS owns indirectly 100% of shares in Volue AS. None of the companies have observable market values in form of market price or similar.\n \n \n \n SUMMARISED FINANCIAL INFORMATION FOR MATERIAL ASSOCIATES AND JOINT VENTURES \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
The tables below provide summarised \ufb01nancial information for Faraday Topco AS for 2024 (2 months) on 100% basis:
Summarised balance sheet 2024
Intangible assets 7 094
Property, plant and equipment 158
Net pension assets 11
Non-current receivables and other investments 25
Deferred tax asset 30
Total non-current assets 7 317
Inventories 34
Contract assets 78
Accounts receivables 332
Other receivables 153
Cash and cash equivalents 238
Total current assets 836
Total assets 8 154
Non-current interest-bearing debt 292
Other non-current liabilities 18
Deferred taxes 77
Non-current RoU liabilities 101
Total non-current liabilities 488
Accounts payable 267
Current interest-bearing debt 149
Payable income tax 41
Contract liabilities 42
Current RoU liabilities 38
Other current liabilities 424
Total current liabilities 962
Total liabilities 1 450
Net assets 6 703
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Summarised statement of comprehensive income 2024
Revenues 299
Materials and consumables used -52
Employee bene\ufb01t expense -253
Other operating cost -58
EBITDA -64
Depreciation and amortisation -34
Net \ufb01nancial items -9
Income tax expense 16
Net pro\ufb01t for the year -91
Other comprehensive income -4
Total comprehensive income -95
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401155012745": { "value": "\n \n Note 12 Other receivables (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
LONG-TERM INVESTMENTS
Loans to employees 23 695 47 249 22 379 15 301
Contributions to company pension plan 22 002 22 001 22 002 22 001
Other non-current receivables 19 514 66 632 18 323 17 341
Shares in other companies 74 652 88 283 68 562 77 275
Other investments 41 338 41 571 6 213 1 999
Total long-term investments 181 201 265 736 137 479 133 917
\n Security provided for loans to employees All loans to employees incur interest at a rate that never triggers a taxable bene\ufb01t. The loans are repaid over 5 years (vehicles) or 20 years (housing). Loans exceeding NOK 200,000 are secured by mortgages on property or shares.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401155041512": { "value": "\n Note 12 Other receivables (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
LONG-TERM INVESTMENTS
Loans to employees 23 695 47 249 22 379 15 301
Contributions to company pension plan 22 002 22 001 22 002 22 001
Other non-current receivables 19 514 66 632 18 323 17 341
Shares in other companies 74 652 88 283 68 562 77 275
Other investments 41 338 41 571 6 213 1 999
Total long-term investments 181 201 265 736 137 479 133 917
\n \n Note 14 Trade and other receivables (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
ACCOUNTS RECEIVABLES
Trade accounts receivables 590 830 1 104 165 15 407 2 328
Loss allowance (Note 16) -21 605 -59 742
Trade accounts rec, IC 5 833 19 799
Total 569 225 1 044 423 21 240 22 127
OTHER RECEIVABLES
Intercompany loans - current 145 242 217 777
Other current receivables 191 605 249 647 8 175 3 246
Total 191 606 249 648 153 417 221 022
Advances paid to suppliers 67 315 88 375
Accrued revenues at the point in time 30 544 18 782
Total 97 859 107 156
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401134008109": { "value": "\n \n Note 13 Inventories and contracts with customers (1 000 NOK) INVENTORIES \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
2024 2023
Raw materials 339 639 429 378
Work in progress 166 834 479 871
Spare parts 36 763 46 653
Finished goods 260 021 324 321
Total inventories (net after provision for obsolescence) 803 257 1 280 223
Provision for obsolescence 128 726 99 885
\n The provision for obsolescence in 2024 is mainly related to slow-moving items in ENRX NOK 72 million (NOK 55 million), spare parts in NSSL NOK 10 million (NOK 8 million) and smaller and larger size fractions of powders in Tekna NOK 47 million (NOK 36 million). Construction contracts (sales over time) The subsidiaries ENRX, Tekna, NSSL and Volue (2023) recognise construction contracts in accordance with percentage of comple- tion method. Changes during the year are due to most contracts having a duration less then a year. At year-end these subsidiaries had the following carrying amounts associated with construction contracts andprojects in progress: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
2024 2023
Contract assets 218 813 182 239
Contract liabilities 151 808 239 890
Net contract assets / - liabilities 67 005 -57 651
\n Contract liabilities consist of prepayments from customers for both revenue over time and point in time. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
2024 2023
Booked income from uncompleted contracts per 31.12
Booked accrued income per 31.12 360 033 374 894
Booked accrued expenses per 31.12 -222 381 -219 136
Reported margin per 31.12 137 652 155 758
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
2024 2023
Remaining income from sales over time contracts
Within one year 250 748 320 352
Between one and two years 994
Remaining income (sales over time) 250 748 321 347
\n \n \n \n Note 13 Inventories and contracts with customers cont. (1 000 NOK) \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Contract Assets
Posted gross value of contract assets are distributed as follows:
Receivables 2024 2023
Volue Group 58 536
ENRX Group 206 962 93 721
Tekna Group 11 851 29 982
Sum 218 813 182 239
Provisions for expected losses on projects are distributed as follows:
Onerous contracts 2024 2023
Volue 13 500
Sum 13 500
\n Provisions are calculated based on historical losses and individual assessment of each item and customer Changes in the period's provisions are explained as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Onerous contracts Group
2024 2023
Total Opening Balance 13 500 16 963
Changes in expected losses (loss rates) and outstanding receivables (volume) 1 876
Discontinued operations -13 500
Realized losses during the period (-) -5 339
Exchange differences on translation of foreign operations
Closing Balance 13 500
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401155257633": { "value": "\n Note 13 Inventories and contracts with customers (1 000 NOK) INVENTORIES \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
2024 2023
Raw materials 339 639 429 378
Work in progress 166 834 479 871
Spare parts 36 763 46 653
Finished goods 260 021 324 321
Total inventories (net after provision for obsolescence) 803 257 1 280 223
Provision for obsolescence 128 726 99 885
\n The provision for obsolescence in 2024 is mainly related to slow-moving items in ENRX NOK 72 million (NOK 55 million), spare parts in NSSL NOK 10 million (NOK 8 million) and smaller and larger size fractions of powders in Tekna NOK 47 million (NOK 36 million). Construction contracts (sales over time) The subsidiaries ENRX, Tekna, NSSL and Volue (2023) recognise construction contracts in accordance with percentage of comple- tion method. Changes during the year are due to most contracts having a duration less then a year. At year-end these subsidiaries had the following carrying amounts associated with construction contracts andprojects in progress: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
2024 2023
Contract assets 218 813 182 239
Contract liabilities 151 808 239 890
Net contract assets / - liabilities 67 005 -57 651
\n Contract liabilities consist of prepayments from customers for both revenue over time and point in time. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
2024 2023
Booked income from uncompleted contracts per 31.12
Booked accrued income per 31.12 360 033 374 894
Booked accrued expenses per 31.12 -222 381 -219 136
Reported margin per 31.12 137 652 155 758
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
2024 2023
Remaining income from sales over time contracts
Within one year 250 748 320 352
Between one and two years 994
Remaining income (sales over time) 250 748 321 347
\n \n Note 13 Inventories and contracts with customers cont. (1 000 NOK) \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Contract Assets
Posted gross value of contract assets are distributed as follows:
Receivables 2024 2023
Volue Group 58 536
ENRX Group 206 962 93 721
Tekna Group 11 851 29 982
Sum 218 813 182 239
Provisions for expected losses on projects are distributed as follows:
Onerous contracts 2024 2023
Volue 13 500
Sum 13 500
\n Provisions are calculated based on historical losses and individual assessment of each item and customer Changes in the period's provisions are explained as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Onerous contracts Group
2024 2023
Total Opening Balance 13 500 16 963
Changes in expected losses (loss rates) and outstanding receivables (volume) 1 876
Discontinued operations -13 500
Realized losses during the period (-) -5 339
Exchange differences on translation of foreign operations
Closing Balance 13 500
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401153144561": { "value": "\n Note 15 Cash and cash equivalents (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
Cash and cash equivalents 1 799 668 1 928 652 913 390 1 064 083
Here of restricted cash 36 722 35 357 3 360 2 543
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401140748173": { "value": "\n \n Note 16 Financial risk management / \ufb01nancial instruments cont. The breakdown of the parent company\u2019s \ufb01nancial assets is as follows: FINANCIAL ASSETS AT FAIR VALUE THROUGH OCI \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Number of shares Shareholding in % Fair value
2024 2023 2024 2023 2024 2023
Listed shares
Kongsberg Gruppen 25 812 25 812 0,01% 0,01% 33 039 11 922
Spotlio 423 167 423 167 0,21% 0,21% 101 106
Norse Atlantic 320 625 320 625 0,26% 0,26% 1 281 3 880
Total listed shares 34 421 15 907
Financial assets at fair value through OCI 34 421 15 907
\n FAIR VALUE \u2013 CHANGE DURING THE YEAR: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Financial assets at fair value through OCI 2024 2023
Balance at 1 January 15 907 11 830
Change in \ufb01nancial assets at fair value through OCI 18 514 2 088
Proceed from sale of \ufb01nancial assets at fair value -93
Purchase of \ufb01nancial assets at fair value 2 081
Balance at 31 December 34 421 15 907
\n The following dividend is received: Kongsberg Gruppen tNOK 361 (tNOK 217). Change in assets at fair value are based on changes in the market values of listed shares. A sensitivity analysis indicates that a 10% change in fair value as at 31 December 2024 would change equity by tNOK 3.400and pro\ufb01t for the year from continuing operations by tNOK 0 (2023: by tNOK 1.600 and tNOK 0 respectively). \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401140848142": { "value": "\n Note 16 Financial risk management / \ufb01nancial instruments cont. The breakdown of the parent company\u2019s \ufb01nancial assets is as follows: FINANCIAL ASSETS AT FAIR VALUE THROUGH OCI \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Number of shares Shareholding in % Fair value
2024 2023 2024 2023 2024 2023
Listed shares
Kongsberg Gruppen 25 812 25 812 0,01% 0,01% 33 039 11 922
Spotlio 423 167 423 167 0,21% 0,21% 101 106
Norse Atlantic 320 625 320 625 0,26% 0,26% 1 281 3 880
Total listed shares 34 421 15 907
Financial assets at fair value through OCI 34 421 15 907
\n FAIR VALUE \u2013 CHANGE DURING THE YEAR: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Financial assets at fair value through OCI 2024 2023
Balance at 1 January 15 907 11 830
Change in \ufb01nancial assets at fair value through OCI 18 514 2 088
Proceed from sale of \ufb01nancial assets at fair value -93
Purchase of \ufb01nancial assets at fair value 2 081
Balance at 31 December 34 421 15 907
\n The following dividend is received: Kongsberg Gruppen tNOK 361 (tNOK 217). Change in assets at fair value are based on changes in the market values of listed shares. A sensitivity analysis indicates that a 10% change in fair value as at 31 December 2024 would change equity by tNOK 3.400and pro\ufb01t for the year from continuing operations by tNOK 0 (2023: by tNOK 1.600 and tNOK 0 respectively). \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401141057476": { "value": "\n Financial risk management The company and the Group are exposed to credit risk, liquidity risk from the use of \ufb01nancial instruments and market risk. The Board of Directors has overall responsibility for establishing and supervision of the Group\u2019s guidelines on risk management. Principles, procedures and systems for risk management in the key areas are reviewed and assessed regularly. Industrial investments consist of a limited number of large investments. The investment strategy is based on the premise that long-term, active engagement provides the greatest return. Other investments are in liquid depositswith no connection to the Group. \n \n Credit risk Credit risk is the risk of \ufb01nancial losses if a customer or counterparty to a \ufb01nancial instrument is unable to ful\ufb01l their obligations. Credit risk normally arises when the company or Group extends credit to customers or invests in securities. Credit risk associated with investments is considered to be limited since investments are mainly made in liquid securities with a good creditworthiness. A speci\ufb01cation of the investments is given earlier in this note. The Group has routines to ensure that credit is only extended for sales to customers that have had no previous payment issues and that stay within their credit limit. \n \n \n \n Note 16 Financial risk management / \ufb01nancial instruments cont. (1 000 NOK) The maximum exposure to credit risk associated with receivables at the balance sheet date was: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
Total receivables 863 505 1 405 772 174 657 243 149
Account receivables 590 830 1 044 423 15 407 2 328
Loss allowance 21 605 59 743
\n Trade receivables: Breakdown of the book value of outstanding trade receivables in: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Overdue
Account receivables 2024 Not due 1-30 days 31-60 days 61-90 days More than 90 days Trade accounts receivable
Arendals Fossekompani ASA 15 366 41 15 407
ENRX Group 243 044 48 412 15 698 7 726 61 602 376 482
NSSL Global Limited Group 98 373 17 939 17 834 1 839 14 169 150 154
Tekna Group 24 400 10 329 1 584 1 744 38 057
AFK Property Group 1 819 200 2 019
Alytic Group 4 860 663 1 727 59 702 8 010
Vergia Group
Ampwell Group 688 688
AFK Tyskland Group 14 14
Total 388 563 77 343 36 843 9 623 78 457 590 830
\n\n \n \n The company has applied impairment losses for expected credit losses as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Overdue
Loss allowance 2024 Not due 1-30 days 31-60 days 61-90 days More than 90 days Loss allowance
ENRX Group 872 45 129 5 7 550 8 601
NSSL Global Limited Group 228 105 10 3 11 119 11 465
Tekna Group 1 070 1 070
AFK Property Group 200 200
Alytic Group 270 270
Total 1 100 150 409 8 19 938 21 605
\n Expected credit losses (ECL) are measured based on a credit risk assessment on a customer by customer basis, using all available information and updated when appropriate. Credit losses for 2024 and 2023 have been minor. Changes in the period\u2019s loss allowance are explained as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Group
Loss allowance 2024 2023
Total Opening Balance 59 743 23 971
Changes in expected losses (loss rates) and outstanding receiv- ables (volume) -39 743 39 935
Realized losses during the period (-) -274 -2 997
Exchange differences on transla- tion of foreign operations 1 880 -1 167
Closing Balance 21 605 59 743
\n \n \n \n \n \n Breakdown of the book value of outstanding trade receivables in: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Overdue
Account receivables 2023 Not due 1-30 days 31-60 days 61-90 days More than 90 days Trade accounts receivable
Arendals Fossekompani ASA 2 283 45 2 328
Volue Group 267 519 84 153 13 387 17 085 11 286 393 430
ENRX Group 302 182 54 533 31 409 9 330 49 197 446 650
NSSL Global Group 114 625 15 563 13 611 4 938 19 663 168 400
Tekna Group 26 662 8 901 10 256 2 732 27 685 76 235
AFK Property Group 408 700 93 1 201
Alytic Group 1 493 2 489 1 793 658 1 247 7 680
Vergia Group 168 168
Ampwell Group 4 506 753 1 542 1 194 46 8 042
AFK Tyskland Group 32 32
Total 719 877 167 092 71 999 35 937 109 261 1 104 166
\n\n \n \n The company has applied impairment losses for expected credit losses as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Overdue
Loss allowance 2023 Not due 1-30 days 31-60 days 61-90 days More than 90 days Loss allowance
Volue Group 1 125 1 775 2 591 2 857 8 347
ENRX Group 946 91 197 24 9 212 10 469
NSSL Global Group 144 910 97 147 7 676 8 974
Tekna Group* 31 283 31 283
AFK Property Group 400 400
Alytic Group 270 270
Total 1 091 2 125 2 339 2 761 51 427 59 743
\n * Loss allowance in 2023 was related to the planned closing down of Imphytek\n \n \n \n \n Liquidity risk Liquidity risk is the risk that the Group will not be able to ful\ufb01l its \ufb01nancial obligations as they fall due. The aim of liquidity management is to secure suf\ufb01cient liquidity to ful\ufb01l the obligations as they fall due, without this causing unacceptable losses to the company and the Group. Cash \ufb02ow from the company and the Group\u2019s ordinary operations, combined with signi\ufb01cant investments in liquid securi- ties as well as unutilised credit facilities mean that the liquidity risk is considered to be low. Subsidiaries ENRX and NSSLGlobal have established an group account arrangement covering most of the subsidiaries. This includes currencies NOK, EURO, USD, SEK, DKK og GBP. This helps increase the \ufb02exibility and ef\ufb01ciency of liquidity management The breakdown of the liabilities of the company and the Group is as follows: (Contractual cash \ufb02ows include interest calculated based on interest rates at the balance sheet date) (Contractual cash \ufb02ows of the bond loans that have maturity of 12 months or less are related to interest payments) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group 2024 Carrying amount Contractual cash \ufb02ows 6 months or less 6 to 12 months 1 to 2 years 2 to 5 years Over 5 years
Accounts payable 276 936 276 936 276 861 75
Current interest-bearing debt 110 001 112 528 52 259 50 269 10 000
Bank overdraft 166 526 168 526 99 086 69 441
Current lease liabilities 60 437 63 967 33 937 30 030
Total current liabilities 613 900 621 957 462 143 149 815 10 000
Non-current bond loans 498 503 539 225 13 075 13 075 513 075
Non-current interest-bearing debt 776 474 969 084 16 669 18 680 341 491 140 188 452 056
Non-current lease liabilities 230 338 259 628 5 720 4 596 71 893 94 608 82 811
Total non-current liabilities 1 505 315 1 767 938 22 389 36 351 426 460 747 871 534 866
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2023 Carrying amount Contractual cash \ufb02ows 6 months or less 6 to 12 months 1 to 2 years 2 to 5 years Over 5 years
Accounts payable 512 917 512 917 512 917 -
Current interest-bearing debt 234 715 238 411 233 619 4 792
Bank overdraft 168 745 181 646 47 968 133 678
Current lease liabilities 65 762 73 372 38 117 34 679 241
Total current liabilities 982 140 1 006 347 832 620 173 149 241
Non-current bond loans 498 042 555 569 13 075 13 075 529 419
Non-current interest-bearing debt 1 745 430 2 004 849 38 601 37 493 68 034 786 019 1 074 701
Non-current lease liabilities 226 537 296 663 77 791 120 890 97 982
Total non-current liabilities 2 470 010 2 857 081 38 602 50 569 158 899 1 436 329 1 172 683
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Parent Company 2024 Carrying amount Contractual cash \ufb02ows 6 months or less 6 to 12 months 1 to 2 years 2 to 5 years Over 5 years
Accounts payable 17 726 17 726 17 726
Current interest-bearing liab, IC
Current lease liabilities 2 127 5 083 2 541 2 541
Total current liabilities 19 853 22 808 20 267 2 541
Non-current bond loans 498 503 539 225 13 075 13 075 513 075
Non-current interest-bearing debt 309 718 396 559 8 134 8 134 16 269 48 805 315 217
Non-current lease liabilities 57 923 76 538 5 083 14 516 56 939
Total non-current liabilities 866 143 1 012 322 8 134 21 209 34 427 576 396 372 156
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2023 Carrying amount Contractual cash \ufb02ows 6 months or less 6 to 12 months 1 to 2 years 2 to 5 years Over 5 years
Accounts payable 11 852 11 852 11 852
Current interest-bearing liab, IC 36 416 36 416 36 416
Current lease liabilities 2 293 5 360 2 680 2 680
Total current liabilities 50 561 53 628 14 532 39 096
Non-current bond loans 498 042 555 569 13 075 13 075 529 419
Non-current interest-bearing debt 964 324 1 130 653 27 722 27 722 27 722 83 165 964 324
Non-current lease liabilities 57 965 78 314 4 898 14 328 59 088
Total non-current liabilities 1 520 331 1 764 536 27 722 40 797 45 695 626 912 1 023 412
\n For other receivables and payables measured at amortised cost the book value is assumed to equal the fair value. For contractual cash \ufb02ows related to derivatives we refer to hedge accounting further below.\n \n \n Market risk Market risk is the risk that changes in market prices such as exchange rates, interest rates and share prices will impact net income or the value of \ufb01nancial instruments.\n \n \n Foreign exchange risk The company and the Group are exposed to foreign exchange risk on purchases, sales and loans in currencies other than the compa- nies' functional currency. The Group\u2019s main exposure is to EUR, GBP and USD. The foreign exchange exposure is primarily associated with operations in the Group\u2019s foreign subsidiaries and with the company\u2019s and the Group\u2019s liabilities in foreign currency. The ENRX subgroup uses derivatives to limit foreign exchange risk associated with sales and trade receivables. The parent company and ENRX also use foreign currency loans and currency swaps to limit foreign exchange risk associated with changes in value in the subsidiar- ies. The main foreign currency exposure in the parent company and the Group\u2019s Norwegian subsidiaries is to EUR.\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
(1 000 EUR) 2024 2023 2024 2023
Bank deposits 3 844 9 408 243
Trade receivables 17 314 31 468 50
Trade payables 737 -3 457 -164
Interest-bearing liabilities -9 689 -20 905
Balance sheet exposure (foreign exchange risk) 12 206 16 514 293 -164
\n A sensitivity analysis indicates that a 5% appreciation of NOK against EUR as at the year-end would impact earnings for the Group in 2024 by the equivalent of MEUR -0.6 and in 2023 by the equivalent of MEUR -0.8. The amounts are stated before taxes. Other subsid- iaries have only modest exposure to currencies other than the company\u2019s functional currency.\n \n \n Interest rate risk Most of the company\u2019s and the Group\u2019s interest-bearing \ufb01nancial assets and liabilities accrue interest at variable rates. In 2021 the parent company took out a bond of MNOK 500 at an \ufb01xed interest rate of 2,615%. An overview of interest-bearing assets can be found earlier in this note and of liabilities in Note 17. A 1% change in interest rates would affect earnings, and pro\ufb01t and \ufb01nancial items through the year, by a net amount of around NOK -0,9 million. The amount is stated before taxes. Price risk for energy sales Most of the company\u2019s and the Group\u2019s energy sales take place in the spot market, which means there is exposure to risk associated with price \ufb02uctuations. In the past two years no energy derivatives have been used as hedging instruments to limit the risk. Market risk relating to securities The company and the Group are exposed to price risk on investments in equity instruments classi\ufb01ed as \ufb01nancial assets at fair value through OCI and \ufb01nancial assets at fair value throiugh income statement. All decisions on signi\ufb01cant purchases and sales are made by the Board of Directors. The main objective of the investment strategy is to maximise the return through ongoing dividends and increases in the value of the portfolio. An overview of the company\u2019s \ufb01nancial assets is given earlier in this note. BOND LOAN (1 000 NOK) \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
Book value Fair value Book value Fair value Book value Fair value Book value Fair value
LIABILITIES
Bond loans 498 503 461 250 498 042 457 800 498 503 461 250 498 042 457 800
Unrecognized income between book- and fair value -37 231 -40 242 -37 253 -40 242
\n\n \n FAIR VALUE CATEGORIES FINANCIAL ASSETS AND LIABILITIES \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Group Parent Company
Carrying amount \ufb01nancial assets Fair value through income Fair value through OCI Amort. cost Sum Fair value through income Fair value through OCI Amort. cost Sum
Trade and other receivables 791 397 791 397 29 415 29 415
Cash and cash equivalents 1 799 668 1 799 668 913 390 913 390
Financial assets at fair value through OCI 34 421 34 421 34 421 34 421
Financial assets at fair value through income statement 74 652 74 652 68 562 68 562
Loans to Group companies 852 272 852 272
Derivatives 4 815 4 815
Sum 79 468 34 421 2 591 064 2 704 953 68 562 34 421 1 795 076 1 898 058
Carrying amount \ufb01nancial liabilities
Derivative liabilities 2 719 2 719
Interest-bearing loans and borrowings 1 068 796 1 068 796 309 718 309 718
Bond loans 498 503 498 503 498 503 498 503
Trade and other payables 276 936 276 936 17 726 17 726
Liabilities to Group companies
Sum 2 719 1 844 235 1 846 955 825 946 825 946
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2023 Group Parent Company
Carrying amount \ufb01nancial assets Fair value through income Fair value through OCI Amort. cost Sum Fair value through income Fair value through OCI Amort. cost Sum
Trade and other receivables 1 294 088 1 294 088 25 373 25 373
Cash and cash equivalents 1 928 652 1 928 652 1 064 083 1 064 083
Financial assets at fair value through OCI 15 907 15 907 15 907 15 907
Financial assets classi\ufb01ed as held for sale
Financial assets at fair value through income statement 88 283 88 283 77 275 77 275
Loans to Group companies 1 602 210 1 602 210
Derivatives 4 545 4 545
Sum 92 828 15 907 3 222 740 3 331 475 77 275 15 907 2 691 666 2 784 847
Carrying amount \ufb01nancial liabilities
Derivatives, interest and currency swaps
Derivative liabilities 3 660 3 660
Interest-bearing loans and borrowings 2 179 669 2 179 669 964 324 964 324
Bond loans 498 042 498 042 498 042 498 042
Trade and other payables 512 917 512 917 11 852 11 852
Liabilities to Group companies 36 416 36 416
Sum 3 660 3 190 627 3 194 288 1 510 634 1 510 634
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401153249984": { "value": "\n Credit risk Credit risk is the risk of \ufb01nancial losses if a customer or counterparty to a \ufb01nancial instrument is unable to ful\ufb01l their obligations. Credit risk normally arises when the company or Group extends credit to customers or invests in securities. Credit risk associated with investments is considered to be limited since investments are mainly made in liquid securities with a good creditworthiness. A speci\ufb01cation of the investments is given earlier in this note. The Group has routines to ensure that credit is only extended for sales to customers that have had no previous payment issues and that stay within their credit limit. \n \n Note 16 Financial risk management / \ufb01nancial instruments cont. (1 000 NOK) The maximum exposure to credit risk associated with receivables at the balance sheet date was: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
Total receivables 863 505 1 405 772 174 657 243 149
Account receivables 590 830 1 044 423 15 407 2 328
Loss allowance 21 605 59 743
\n Trade receivables: Breakdown of the book value of outstanding trade receivables in: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Overdue
Account receivables 2024 Not due 1-30 days 31-60 days 61-90 days More than 90 days Trade accounts receivable
Arendals Fossekompani ASA 15 366 41 15 407
ENRX Group 243 044 48 412 15 698 7 726 61 602 376 482
NSSL Global Limited Group 98 373 17 939 17 834 1 839 14 169 150 154
Tekna Group 24 400 10 329 1 584 1 744 38 057
AFK Property Group 1 819 200 2 019
Alytic Group 4 860 663 1 727 59 702 8 010
Vergia Group
Ampwell Group 688 688
AFK Tyskland Group 14 14
Total 388 563 77 343 36 843 9 623 78 457 590 830
\n\n \n \n The company has applied impairment losses for expected credit losses as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Overdue
Loss allowance 2024 Not due 1-30 days 31-60 days 61-90 days More than 90 days Loss allowance
ENRX Group 872 45 129 5 7 550 8 601
NSSL Global Limited Group 228 105 10 3 11 119 11 465
Tekna Group 1 070 1 070
AFK Property Group 200 200
Alytic Group 270 270
Total 1 100 150 409 8 19 938 21 605
\n Expected credit losses (ECL) are measured based on a credit risk assessment on a customer by customer basis, using all available information and updated when appropriate. Credit losses for 2024 and 2023 have been minor. Changes in the period\u2019s loss allowance are explained as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Group
Loss allowance 2024 2023
Total Opening Balance 59 743 23 971
Changes in expected losses (loss rates) and outstanding receiv- ables (volume) -39 743 39 935
Realized losses during the period (-) -274 -2 997
Exchange differences on transla- tion of foreign operations 1 880 -1 167
Closing Balance 21 605 59 743
\n \n \n \n Breakdown of the book value of outstanding trade receivables in: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Overdue
Account receivables 2023 Not due 1-30 days 31-60 days 61-90 days More than 90 days Trade accounts receivable
Arendals Fossekompani ASA 2 283 45 2 328
Volue Group 267 519 84 153 13 387 17 085 11 286 393 430
ENRX Group 302 182 54 533 31 409 9 330 49 197 446 650
NSSL Global Group 114 625 15 563 13 611 4 938 19 663 168 400
Tekna Group 26 662 8 901 10 256 2 732 27 685 76 235
AFK Property Group 408 700 93 1 201
Alytic Group 1 493 2 489 1 793 658 1 247 7 680
Vergia Group 168 168
Ampwell Group 4 506 753 1 542 1 194 46 8 042
AFK Tyskland Group 32 32
Total 719 877 167 092 71 999 35 937 109 261 1 104 166
\n\n \n \n The company has applied impairment losses for expected credit losses as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Overdue
Loss allowance 2023 Not due 1-30 days 31-60 days 61-90 days More than 90 days Loss allowance
Volue Group 1 125 1 775 2 591 2 857 8 347
ENRX Group 946 91 197 24 9 212 10 469
NSSL Global Group 144 910 97 147 7 676 8 974
Tekna Group* 31 283 31 283
AFK Property Group 400 400
Alytic Group 270 270
Total 1 091 2 125 2 339 2 761 51 427 59 743
\n * Loss allowance in 2023 was related to the planned closing down of Imphytek\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401155725907": { "value": "\n \n The company has applied impairment losses for expected credit losses as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Overdue
Loss allowance 2024 Not due 1-30 days 31-60 days 61-90 days More than 90 days Loss allowance
ENRX Group 872 45 129 5 7 550 8 601
NSSL Global Limited Group 228 105 10 3 11 119 11 465
Tekna Group 1 070 1 070
AFK Property Group 200 200
Alytic Group 270 270
Total 1 100 150 409 8 19 938 21 605
\n Expected credit losses (ECL) are measured based on a credit risk assessment on a customer by customer basis, using all available information and updated when appropriate. Credit losses for 2024 and 2023 have been minor. Changes in the period\u2019s loss allowance are explained as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Group
Loss allowance 2024 2023
Total Opening Balance 59 743 23 971
Changes in expected losses (loss rates) and outstanding receiv- ables (volume) -39 743 39 935
Realized losses during the period (-) -274 -2 997
Exchange differences on transla- tion of foreign operations 1 880 -1 167
Closing Balance 21 605 59 743
\n \n \n \n The company has applied impairment losses for expected credit losses as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Overdue
Loss allowance 2023 Not due 1-30 days 31-60 days 61-90 days More than 90 days Loss allowance
Volue Group 1 125 1 775 2 591 2 857 8 347
ENRX Group 946 91 197 24 9 212 10 469
NSSL Global Group 144 910 97 147 7 676 8 974
Tekna Group* 31 283 31 283
AFK Property Group 400 400
Alytic Group 270 270
Total 1 091 2 125 2 339 2 761 51 427 59 743
\n * Loss allowance in 2023 was related to the planned closing down of Imphytek\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401160056315": { "value": "\n The company has applied impairment losses for expected credit losses as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Overdue
Loss allowance 2024 Not due 1-30 days 31-60 days 61-90 days More than 90 days Loss allowance
ENRX Group 872 45 129 5 7 550 8 601
NSSL Global Limited Group 228 105 10 3 11 119 11 465
Tekna Group 1 070 1 070
AFK Property Group 200 200
Alytic Group 270 270
Total 1 100 150 409 8 19 938 21 605
\n Expected credit losses (ECL) are measured based on a credit risk assessment on a customer by customer basis, using all available information and updated when appropriate. Credit losses for 2024 and 2023 have been minor. Changes in the period\u2019s loss allowance are explained as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Group
Loss allowance 2024 2023
Total Opening Balance 59 743 23 971
Changes in expected losses (loss rates) and outstanding receiv- ables (volume) -39 743 39 935
Realized losses during the period (-) -274 -2 997
Exchange differences on transla- tion of foreign operations 1 880 -1 167
Closing Balance 21 605 59 743
\n \n The company has applied impairment losses for expected credit losses as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Overdue
Loss allowance 2023 Not due 1-30 days 31-60 days 61-90 days More than 90 days Loss allowance
Volue Group 1 125 1 775 2 591 2 857 8 347
ENRX Group 946 91 197 24 9 212 10 469
NSSL Global Group 144 910 97 147 7 676 8 974
Tekna Group* 31 283 31 283
AFK Property Group 400 400
Alytic Group 270 270
Total 1 091 2 125 2 339 2 761 51 427 59 743
\n * Loss allowance in 2023 was related to the planned closing down of Imphytek\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401153901170": { "value": "\n Liquidity risk Liquidity risk is the risk that the Group will not be able to ful\ufb01l its \ufb01nancial obligations as they fall due. The aim of liquidity management is to secure suf\ufb01cient liquidity to ful\ufb01l the obligations as they fall due, without this causing unacceptable losses to the company and the Group. Cash \ufb02ow from the company and the Group\u2019s ordinary operations, combined with signi\ufb01cant investments in liquid securi- ties as well as unutilised credit facilities mean that the liquidity risk is considered to be low. Subsidiaries ENRX and NSSLGlobal have established an group account arrangement covering most of the subsidiaries. This includes currencies NOK, EURO, USD, SEK, DKK og GBP. This helps increase the \ufb02exibility and ef\ufb01ciency of liquidity management The breakdown of the liabilities of the company and the Group is as follows: (Contractual cash \ufb02ows include interest calculated based on interest rates at the balance sheet date) (Contractual cash \ufb02ows of the bond loans that have maturity of 12 months or less are related to interest payments) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group 2024 Carrying amount Contractual cash \ufb02ows 6 months or less 6 to 12 months 1 to 2 years 2 to 5 years Over 5 years
Accounts payable 276 936 276 936 276 861 75
Current interest-bearing debt 110 001 112 528 52 259 50 269 10 000
Bank overdraft 166 526 168 526 99 086 69 441
Current lease liabilities 60 437 63 967 33 937 30 030
Total current liabilities 613 900 621 957 462 143 149 815 10 000
Non-current bond loans 498 503 539 225 13 075 13 075 513 075
Non-current interest-bearing debt 776 474 969 084 16 669 18 680 341 491 140 188 452 056
Non-current lease liabilities 230 338 259 628 5 720 4 596 71 893 94 608 82 811
Total non-current liabilities 1 505 315 1 767 938 22 389 36 351 426 460 747 871 534 866
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2023 Carrying amount Contractual cash \ufb02ows 6 months or less 6 to 12 months 1 to 2 years 2 to 5 years Over 5 years
Accounts payable 512 917 512 917 512 917 -
Current interest-bearing debt 234 715 238 411 233 619 4 792
Bank overdraft 168 745 181 646 47 968 133 678
Current lease liabilities 65 762 73 372 38 117 34 679 241
Total current liabilities 982 140 1 006 347 832 620 173 149 241
Non-current bond loans 498 042 555 569 13 075 13 075 529 419
Non-current interest-bearing debt 1 745 430 2 004 849 38 601 37 493 68 034 786 019 1 074 701
Non-current lease liabilities 226 537 296 663 77 791 120 890 97 982
Total non-current liabilities 2 470 010 2 857 081 38 602 50 569 158 899 1 436 329 1 172 683
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Parent Company 2024 Carrying amount Contractual cash \ufb02ows 6 months or less 6 to 12 months 1 to 2 years 2 to 5 years Over 5 years
Accounts payable 17 726 17 726 17 726
Current interest-bearing liab, IC
Current lease liabilities 2 127 5 083 2 541 2 541
Total current liabilities 19 853 22 808 20 267 2 541
Non-current bond loans 498 503 539 225 13 075 13 075 513 075
Non-current interest-bearing debt 309 718 396 559 8 134 8 134 16 269 48 805 315 217
Non-current lease liabilities 57 923 76 538 5 083 14 516 56 939
Total non-current liabilities 866 143 1 012 322 8 134 21 209 34 427 576 396 372 156
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2023 Carrying amount Contractual cash \ufb02ows 6 months or less 6 to 12 months 1 to 2 years 2 to 5 years Over 5 years
Accounts payable 11 852 11 852 11 852
Current interest-bearing liab, IC 36 416 36 416 36 416
Current lease liabilities 2 293 5 360 2 680 2 680
Total current liabilities 50 561 53 628 14 532 39 096
Non-current bond loans 498 042 555 569 13 075 13 075 529 419
Non-current interest-bearing debt 964 324 1 130 653 27 722 27 722 27 722 83 165 964 324
Non-current lease liabilities 57 965 78 314 4 898 14 328 59 088
Total non-current liabilities 1 520 331 1 764 536 27 722 40 797 45 695 626 912 1 023 412
\n For other receivables and payables measured at amortised cost the book value is assumed to equal the fair value. For contractual cash \ufb02ows related to derivatives we refer to hedge accounting further below.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401154050955": { "value": "\n Market risk Market risk is the risk that changes in market prices such as exchange rates, interest rates and share prices will impact net income or the value of \ufb01nancial instruments.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401154132482": { "value": "\n Foreign exchange risk The company and the Group are exposed to foreign exchange risk on purchases, sales and loans in currencies other than the compa- nies' functional currency. The Group\u2019s main exposure is to EUR, GBP and USD. The foreign exchange exposure is primarily associated with operations in the Group\u2019s foreign subsidiaries and with the company\u2019s and the Group\u2019s liabilities in foreign currency. The ENRX subgroup uses derivatives to limit foreign exchange risk associated with sales and trade receivables. The parent company and ENRX also use foreign currency loans and currency swaps to limit foreign exchange risk associated with changes in value in the subsidiar- ies. The main foreign currency exposure in the parent company and the Group\u2019s Norwegian subsidiaries is to EUR.\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
(1 000 EUR) 2024 2023 2024 2023
Bank deposits 3 844 9 408 243
Trade receivables 17 314 31 468 50
Trade payables 737 -3 457 -164
Interest-bearing liabilities -9 689 -20 905
Balance sheet exposure (foreign exchange risk) 12 206 16 514 293 -164
\n A sensitivity analysis indicates that a 5% appreciation of NOK against EUR as at the year-end would impact earnings for the Group in 2024 by the equivalent of MEUR -0.6 and in 2023 by the equivalent of MEUR -0.8. The amounts are stated before taxes. Other subsid- iaries have only modest exposure to currencies other than the company\u2019s functional currency.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401154418640": { "value": "\n Hedge accounting The derivative \ufb01nancial assets are all net settled. Therefore, the maximum exposure to credit risk at the reporting date is the fair value of the derivative assets which are included in the consolidated statement of \ufb01nancial position. The customer payments in for- eign currencies in order backlog is hedged according to NOK according to strategy. Cash \ufb02ow hedge accounting is generally applied to qualifying foreign currency hedges. Under the ENRX hedge accounting model, the portion of the fair value change related to a change in the spot rate is recognised in the fair value reserve within equity until the cumulative pro\ufb01t or loss is recycled to the state- ment of income simultaneously with the hedge item.There is no inef\ufb01ciency in the hedging - see Note 8 Financial items\". At year-end the companies had the following forward currency contracts speci\ufb01ed as hedging: (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Contract value Unrealised gains/losses
Hedging of future cash \ufb02ows Fair value hedging 150 366 2 096
Balance sheet exposure (hedging) 150 366 2 096
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2023 Contract value Unrealised gains/losses
Hedging of future cash \ufb02ows Fair value hedging 62 493 885
Balance sheet exposure (hedging) 62 493 885
\n Unrealised gains/losses relating to hedging of future cash \ufb02ows are recognised in \u201cOther comprehensive income\u201d. The unrealised loss shown in the table is the value before deducting tax. Net unrealised losses/gains are recognised as other current liabilities/assets. Nominal value, carrying amount and maturity of forward currency contracts: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Nominal amount Carrying amount
2025 2026 2027 (currency) (NOK '000)
Currency
EUR 10 386 10 386 4 368
USD 4 050 4 050 -2 195
JPY 17 300 17 300 19
GBP 430 430 -97
Total 2 096
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Change in carrying amount in the period: 2024 2023
Balance at 1 January 885 1 869
Changes in value posted as OCI -941 -5 535
Reclassi\ufb01es from equity to income statement 2 152 4 551
Balance at 31 December 2 096 885
Asset 4 815 4 545
Liabilities 2 719 3 660
Total 2 096 885
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401154606249": { "value": "\n FAIR VALUE CATEGORIES FINANCIAL ASSETS AND LIABILITIES \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Group Parent Company
Carrying amount \ufb01nancial assets Fair value through income Fair value through OCI Amort. cost Sum Fair value through income Fair value through OCI Amort. cost Sum
Trade and other receivables 791 397 791 397 29 415 29 415
Cash and cash equivalents 1 799 668 1 799 668 913 390 913 390
Financial assets at fair value through OCI 34 421 34 421 34 421 34 421
Financial assets at fair value through income statement 74 652 74 652 68 562 68 562
Loans to Group companies 852 272 852 272
Derivatives 4 815 4 815
Sum 79 468 34 421 2 591 064 2 704 953 68 562 34 421 1 795 076 1 898 058
Carrying amount \ufb01nancial liabilities
Derivative liabilities 2 719 2 719
Interest-bearing loans and borrowings 1 068 796 1 068 796 309 718 309 718
Bond loans 498 503 498 503 498 503 498 503
Trade and other payables 276 936 276 936 17 726 17 726
Liabilities to Group companies
Sum 2 719 1 844 235 1 846 955 825 946 825 946
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2023 Group Parent Company
Carrying amount \ufb01nancial assets Fair value through income Fair value through OCI Amort. cost Sum Fair value through income Fair value through OCI Amort. cost Sum
Trade and other receivables 1 294 088 1 294 088 25 373 25 373
Cash and cash equivalents 1 928 652 1 928 652 1 064 083 1 064 083
Financial assets at fair value through OCI 15 907 15 907 15 907 15 907
Financial assets classi\ufb01ed as held for sale
Financial assets at fair value through income statement 88 283 88 283 77 275 77 275
Loans to Group companies 1 602 210 1 602 210
Derivatives 4 545 4 545
Sum 92 828 15 907 3 222 740 3 331 475 77 275 15 907 2 691 666 2 784 847
Carrying amount \ufb01nancial liabilities
Derivatives, interest and currency swaps
Derivative liabilities 3 660 3 660
Interest-bearing loans and borrowings 2 179 669 2 179 669 964 324 964 324
Bond loans 498 042 498 042 498 042 498 042
Trade and other payables 512 917 512 917 11 852 11 852
Liabilities to Group companies 36 416 36 416
Sum 3 660 3 190 627 3 194 288 1 510 634 1 510 634
\n \n \n Fair value hierarchy The table below analyses \ufb01nancial instruments measured at fair value according to valuation method. The different levels are de\ufb01ned as follows: Level 1: Fair value is measured using listed prices from active markets for identical \ufb01nancial instruments. No adjustment is made to these prices. Level 2: Fair value is measured using other observable inputs than those used at level 1, either directly (prices) or indirectly (derived from prices). Level 3: Fair value is measured using inputs that are not based on observable market data (unobservable inputs). \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Level 1 Level 2 Level 3 Sum
Financial assets at fair value through OCI 34 421 34 421
Financial assets at fair value through income statement 74 652 74 652
Bond loans -461 250 -461 250
Total -426 829 74 652 -352 177
Other derivative \ufb01nancial assets 4 815 4 815
Interest and currency swaps related to bond loans
Other derivative \ufb01nancial liabilities -2 719 -2 719
Grand Total -424 733 74 652 -350 081
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2023 Level 1 Level 2 Level 3 Sum
Financial assets at fair value through OCI 15 907 15 907
Financial assets at fair value through income statement 88 283 88 283
Bond loans -457 800 -457 800
Total -441 893 88 283 -353 609
Other derivative \ufb01nancial assets 4 545 4 545
Interest and currency swaps related to bond loans
Other derivative \ufb01nancial liabilities -3 660 -3 660
Grand Total -441 008 88 283 -352 724
\n The fair value of the Bond loan is determined by using the indexed tax validation rules at year-end. The index is publicly available.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401152127138": { "value": "\n Fair value hierarchy The table below analyses \ufb01nancial instruments measured at fair value according to valuation method. The different levels are de\ufb01ned as follows: Level 1: Fair value is measured using listed prices from active markets for identical \ufb01nancial instruments. No adjustment is made to these prices. Level 2: Fair value is measured using other observable inputs than those used at level 1, either directly (prices) or indirectly (derived from prices). Level 3: Fair value is measured using inputs that are not based on observable market data (unobservable inputs). \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2024 Level 1 Level 2 Level 3 Sum
Financial assets at fair value through OCI 34 421 34 421
Financial assets at fair value through income statement 74 652 74 652
Bond loans -461 250 -461 250
Total -426 829 74 652 -352 177
Other derivative \ufb01nancial assets 4 815 4 815
Interest and currency swaps related to bond loans
Other derivative \ufb01nancial liabilities -2 719 -2 719
Grand Total -424 733 74 652 -350 081
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2023 Level 1 Level 2 Level 3 Sum
Financial assets at fair value through OCI 15 907 15 907
Financial assets at fair value through income statement 88 283 88 283
Bond loans -457 800 -457 800
Total -441 893 88 283 -353 609
Other derivative \ufb01nancial assets 4 545 4 545
Interest and currency swaps related to bond loans
Other derivative \ufb01nancial liabilities -3 660 -3 660
Grand Total -441 008 88 283 -352 724
\n The fair value of the Bond loan is determined by using the indexed tax validation rules at year-end. The index is publicly available.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401135910950": { "value": "\n \n Note 17 Interest-bearing debt (1 000 NOK) This note provides information on the contractual terms of the Group\u2019s interest-bearing loans and borrowings. For more information on the Group\u2019s interest rate risk and foreign exchange risk see Note 16. Note 17.1 Bond loans \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group / Parent
2024 2023
2,516 % 2021 - 2028 500 000 500 000
Capitalised loan costs -1 497 -1 958
Bond loans - booked value 498 503 498 042
Fair value (ref note 16) 461 250 457 800
\n Note 17.2 Debenture loans \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Parent Company
2024 2023
Euribor + \ufb01xed margin Floating interest 315 218 968 474
Capitalised loan costs -5 500 -4 150
Total denenture loans parent company 309 718 964 324
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Subsidiaries
Volue Group Floating interest 342 023
Tekna Group Fixed interest rate 26 202 8 255
Tekna Group Debenture loans 8 086 23 083
ENRX Group Floating interest 375 320 282 183
AFK Property Group Floating interest 161 689 316 628
Alytic AS Floating interest 21 256 10 946
Ampwell Consolidated Floating interest 32 718
Total Debenture loans Subsidiaries 592 552 1 015 836
Total Debenture loans Group 902 270 1 980 160
\n Note 17.3 Loans secured by pledged assets \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
Non-current interest- bearing debt 408 864 457 338
Bank overdraft 56 664 86 973
Total 465 529 544 312
\n Note 17.4 Loans are secured by the following pledged assets \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Buildings and land 262 092 219 036
Vehicles, machinery and equipment 194 261 202 067
Inventories 344 044 370 041
Trade receivables 305 534 275 177
Total security 1 105 931 1 066 322
\n Security for promissory note and bond loans with a countervalue of MNOK 500 taken out in the parent company has been given in the form of negative pledges. Trade receivables in two of the subsidiaries have been pledged as security for bank guarantees and overdrafts given. For the Group the value-adjusted equity must be at least 40% and have a value of at least MNOK 1 500. For ENRX the equity must be at least 30%, and cash reserve > MEUR 5. Tekna have some covenants connected to operational activi- ties, but none \ufb01nancial covenants.All the companies are in compliance with the requirements of their covenants at 31 December 2024.\n \n \n Note 25 Change in loans and borrowings (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Note Loans maturing after more than one year Loans maturing in less than one year Total interest- bearing liabilities
2024 2023 2024 2023 2024 2023
GROUP
Total Opening Balance 2 500 788 1 085 804 469 222 340 163 2 970 010 1 425 967
Cash from new borrowings CF 249 599 1 322 068 249 599 1 322 068
Repayment of non-current lease liabilities CF -68 966 -44 767 -68 966 -44 767
Repayment of long- term borrowings CF -1 040 193 -117 524 -1 040 193 -117 524
Cash \ufb02ow from net change in current interest bearing debt CF 35 973 277 552 35 973 277 552
Change in lease liabilities without cash \ufb02ow effects 5 123 003 83 064 123 003 83 065
Disposal / Unspeci\ufb01ed Movement -324 277 676 -179 723 2 962 -504 000 3 638
Reclassi\ufb01cation 172 496 -172 496
Total Effect from Foreign Exchange 56 814 -1 029 11 491 21 041 68 305 20 011
Closing Balance 1 521 110 2 500 788 336 964 469 222 1 858 073 2 970 010
PARENT COMPANY
Total Opening Balance 1 520 331 711 146 2 293 2 300 1 522 624 713 446
Cash from new borrowings CF 188 474 825 485 188 474 825 485
Repayment of long- term borrowings CF -876 002 -2 293 -876 002 -2 293
Cash \ufb02ow from net change in current interest bearing debt CF -166 -7 -166 -7
Change in lease liabilities without cash \ufb02ow effects 2 254 -5 973 2 254 -5 973
Total Effect from Foreign Exchange 31 086 -8 034 31 086 -8 034
Closing Balance 866 143 1 520 331 2 127 2 293 868 270 1 522 624
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group
(1 000 NOK) 2024 2023
Bond 498 503 498 042
Interest-bearing liabilities and credits (long-term) 776 474 1 745 430
Other non-current liabilities 15 795 30 778
Non-current lease liabilities 230 338 226 537
Loans maturing after more than one year 1 521 110 2 500 788
Interest-bearing liabilities and credits (short-term) 276 527 403 460
Current lease liabilities 60 437 65 762
Loans maturing in less than one year 336 964 469 222
Total interest- bearing liabilities 1 858 073 2 970 010
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Parent Company
(1 000 NOK) 2024 2023
Bond 498 503 498 042
Interest-bearing liabilities and credits (long-term) 309 718 964 324
Non-current lease liabilities 57 923 57 965
Loans maturing after more than one year 866 143 1 520 331
Interest-bearing liabilities and credits (short-term)
Current lease liabilities 2 127 2 293
Loans maturing in less than one year 2 127 2 293
Total interest- bearing liabilities 868 270 1 522 624
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401181443711": { "value": "\n Note 17 Interest-bearing debt (1 000 NOK) This note provides information on the contractual terms of the Group\u2019s interest-bearing loans and borrowings. For more information on the Group\u2019s interest rate risk and foreign exchange risk see Note 16. Note 17.1 Bond loans \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group / Parent
2024 2023
2,516 % 2021 - 2028 500 000 500 000
Capitalised loan costs -1 497 -1 958
Bond loans - booked value 498 503 498 042
Fair value (ref note 16) 461 250 457 800
\n Note 17.2 Debenture loans \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Parent Company
2024 2023
Euribor + \ufb01xed margin Floating interest 315 218 968 474
Capitalised loan costs -5 500 -4 150
Total denenture loans parent company 309 718 964 324
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Subsidiaries
Volue Group Floating interest 342 023
Tekna Group Fixed interest rate 26 202 8 255
Tekna Group Debenture loans 8 086 23 083
ENRX Group Floating interest 375 320 282 183
AFK Property Group Floating interest 161 689 316 628
Alytic AS Floating interest 21 256 10 946
Ampwell Consolidated Floating interest 32 718
Total Debenture loans Subsidiaries 592 552 1 015 836
Total Debenture loans Group 902 270 1 980 160
\n Note 17.3 Loans secured by pledged assets \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
Non-current interest- bearing debt 408 864 457 338
Bank overdraft 56 664 86 973
Total 465 529 544 312
\n Note 17.4 Loans are secured by the following pledged assets \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Buildings and land 262 092 219 036
Vehicles, machinery and equipment 194 261 202 067
Inventories 344 044 370 041
Trade receivables 305 534 275 177
Total security 1 105 931 1 066 322
\n Security for promissory note and bond loans with a countervalue of MNOK 500 taken out in the parent company has been given in the form of negative pledges. Trade receivables in two of the subsidiaries have been pledged as security for bank guarantees and overdrafts given. For the Group the value-adjusted equity must be at least 40% and have a value of at least MNOK 1 500. For ENRX the equity must be at least 30%, and cash reserve > MEUR 5. Tekna have some covenants connected to operational activi- ties, but none \ufb01nancial covenants.All the companies are in compliance with the requirements of their covenants at 31 December 2024.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401135512957": { "value": "\n Note 18 Trade payables, provisions and other current liabilities (1 000 NOK) \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
Trade payables 267 835 485 561 16 443 10 527
Other payables 9 102 27 356
Trade acc payable, IC 1 283 1 324
Account Payables 276 936 512 917 17 726 11 852
\n Note 18.1 Provisions \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group 2024 Total Opening Balance Changes in expected losses (loss rates) and outstanding receivables (volume) Realized losses during the period (-) Total Effect from Foreign Exchange Closing Balance
Restructuring 6 551 -6 777 226
Earn-out
Warranties / Guaranties 3 684 24 178 -5 266 1 432 24 029
Other provisions 32 953 28 159 -1 252 2 762 62 622
Onerous contracts 13 500 -13 500
Total provisions 56 688 32 061 -6 518 4 420 86 652
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group 2023 Total Opening Balance Changes in expected losses (loss rates) and outstanding receivables (volume) Realized losses during the period (-) Total Effect from Foreign Exchange Closing Balance
Restructuring 40 268 -37 085 3 368 6 551
Earn-out 60 431 -60 431
Warranties / Guaranties 3 603 -88 170 3 684
Other provisions 33 969 -1 230 214 32 953
Onerous contracts 16 963 1 876 -5 339 13 500
Total provisions 117 662 39 448 -104 173 3 752 56 688
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Parent Company 2024 Total Opening Balance Changes in expected losses (loss rates) and outstanding receivables (volume) Realized losses during the period (-) Total Effect from Foreign Exchange Closing Balance
Restructuring
Earn-out
Warranties / Guaranties
Other provisions 1 600 35 900 37 500
Onerous contracts
Total provisions 1 600 35 900 37 500
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Parent Company 2023 Total Opening Balance Changes in expected losses (loss rates) and outstanding receivables (volume) Realized losses during the period (-) Total Effect from Foreign Exchange Closing Balance
Restructuring
Earn-out
Warranties / Guaranties
Other provisions 1 600 1 600
Onerous contracts
Total provisions 1 600 1 600
\n \n PROVISIONS SUMMARY \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
Total Opening Balance 56 688 117 662 1 600
Changes in expected losses (loss rates) and outstanding receivables (volume) incl. disposals 32 061 39 448 35 900 1 600
Realized losses during the period (-) -6 518 -104 173
Total Effect from Foreign Exchange 4 420 3 752
Closing Balance 86 652 56 688 37 500 1 600
\n Note 18.2 Speci\ufb01cation of Accruals \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
Accrued Labor cost / holiday pay 84 972 127 080 5 273 7 686
Accrued Bonus 70 432 91 015 12 000 12 000
Paid in collaterals 42 407
Accrued operating cost 258 745 276 332 1 426 4 680
Other current liability 105 589 275 175 1 269
Total accruals 519 739 812 009 19 967 24 366
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401134551558": { "value": "\n Note 19 Leases (1 000 NOK) CARRYING AMOUNT RIGHT-OF-USE ASSETS \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Group Parent Company
2024 2023 2024 2023
Buildings 257 303 260 696 57 507 58 742
Vehicles, machinery and equipment 14 662 16 629 168
Sum 271 965 277 324 57 507 58 910
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Lease liabilities Group Parent Company
2024 2023 2024 2023
Current lease liabilities 60 437 65 762 2 127 2 293
Non-current lease liabilities 230 338 226 537 57 923 57 965
Sum 290 774 292 299 60 050 60 258
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Income effects
Group Parent Company
2024 2023 2024 2023
Buildings depreciation 52 330 71 355 3 488 3 522
Vehicles, machinery and equipment 7 355 7 526 168 126
Sum depreciation 59 684 78 881 3 656 3 648
Interest expense on lease 9 959 6 117 3 072 3 060
\n We refer to note 5 for a speci\ufb01cation of the movements of Right-of-Use assets. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401134638190": { "value": "\n Note 20 Events after the reporting period On 13 February 2025, the Board of Directors decided to pay an ordinary cash dividend of NOK 1.00 per share for the fourth quarter 2024. The dividend was paid on 28 February 2025. Mr. Claude Jean has been appointed as the new CEO of Tekna Holding ASA effective from April 28, 2025.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401134924823": { "value": "\n Note 21 Accounting estimates and assessments Key accounting estimates Key accounting estimates are estimates that are important for the presentation of the company\u2019s and the Group\u2019s \ufb01nancial position and earnings, and which require subjective assessment. Arendals Fossekompani assesses such estimates continually based on historical results and experience, consultation with experts, trends, forecasts and other methods considered reasonable in each individual case. Impairment losses Goodwill and other intangible assets with an inde\ufb01nite life are tested for impairment annually. The company\u2019s investments in subsidiaries and associates are similarly tested for impairment. The assessments are based on analysis of the company's \ufb01nancial position and forecasts/outlook. Recoverable amounts that are measured against carrying amounts are the expected selling price or the present value of cash \ufb02ows from the investment. Other assets, including property, plant and equipmentand \ufb01nancial instruments available for sale, are tested for impairment when there is an indication that a fall in value may have occurred. Construction contracts The Group recognises revenue from individual projects in accordance with the percentage of completion method. For such projects the degree of completion is calculated as costs incurred relative to total estimated costs. The greatest uncertainty is associated with \n \n measurement of the project\u2019s total estimated costs. \n The group has implemented controls to ensure that accounting for revenue over time re\ufb02ects management's best estimate with respect to total contract revenue, cost, and if applicable stage of completion. The group uses the stage of completion method to determine the contract revenue recognised over time in the period. The method to determine the stage of completion is costs spent compared to total estimated costs or direct labour spent compared to total esti- mated direct labour. The estimation uncertainty is primarily related to cost calculation and measurement of progress. When proj- ect's remaining costs cannot be reliaby estimated, only revenues equal to the accrued project costs will be recognised as revenues. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401135324840": { "value": "The greatest uncertainty is associated with\n measurement of the project\u2019s total estimated costs. \n ", "dimensions": { "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401135025790": { "value": "\n Note 22 Earnings per share in NOK Basic earnings per share/diluted Basic earnings per share are based on pro\ufb01t attributable to the equity holders of the parent and the weighted average number of outstanding ordinary shares during the year, which was 54.936.418 (2023: 54.832.135), calculated as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Pro\ufb01t attributable to ordinary shares (1 000 NOK) 2024 2023
Net pro\ufb01t for the year - total 2 244 137 -29 520
Minority interest 6 558 -62 110
Equity holders of the parent 2 237 579 32 590
Pro\ufb01t attributable to ordinary shares (1 000 NOK) 2024 2023
Net pro\ufb01t for the year - continued -42 316 61 309
Minority interest 6 558 -62 110
Equity holders of the parent -48 874 123 419
Pro\ufb01t attributable to ordinary shares (1 000 NOK) 2024 2023
Net pro\ufb01t for the year - discontinued 2 286 453 -90 829
Minority interest 6 558 -62 110
Equity holders of the parent 2 279 895 -28 719
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Weighted average number of ordinary shares
Issued ordinary shares, 1 January 55 995 250 55 995 250
Effect of treasury shares -1 058 832 -1 137 911
Number of outstanding shares as at 31 Dec 54 936 418 54 857 339
Weighted average number of ordinary shares for the year 54 896 879 54 832 135
Basic earning per share (NOK)
Total 40.76 0.59
Continued (0.89) 2.25
Discontinued 41.53 (1.66)
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401134809085": { "value": "\n Note 23 The 20 largest shareholders \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Number of shares Shareholding
Ulefoss Invest AS 14 709 875 26,8 %
Havfonn AS 14 567 900 26,5 %
Must Invest AS 14 106 225 25,7 %
Arendals Fossekompani ASA 1 058 832 1,9 %
Svanhild og Arne Must Fond 657 225 1,2 %
Folketrygdfondet 473 060 0,9 %
Fabulous AS 453 853 0,8 %
Per-Dietrich Johansen 375 375 0,7 %
Fonds\ufb01nans Pensjonskasse 356 228 0,6 %
Fl\u00f8temarken AS 323 671 0,6 %
Erik B\u00f8hler 280 100 0,5 %
Sverre Valvik AS 266 000 0,5 %
B\u00f8hler Invest AS 265 000 0,5 %
Aksel Oland 237 994 0,4 %
Ropern AS 237 478 0,4 %
Annelise Altenburg Must 216 675 0,4 %
Ottersland AS 200 000 0,4 %
Erik Christian Must 180 000 0,3 %
Trine Must 180 000 0,3 %
Falck Fr\u00e5s AS 170 000 0,3 %
49 315 491 89,8 %
\n With reference to section 7-26 of the Norwegian Accounting Act the following can be disclosed concerning shares owned by individual Board members and the CEO, including shares owned by spouses, children who are minors or by companies in which the person in question has a controlling interest. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Board of Directors Own holdings Related parties Total
Trond Westlie 7 048 7 048
Morten Bergesen 14 567 900 14 567 900
Didrik Vigsn\u00e6s 18 000 18 000
Arild Nys\u00e6ther
Lise Lindback
Anne Grethe Dalane 1 000 1 000
Stine Rolstad Brenna 7 500 7 500
8 048 14 593 400 14 601 448
Senior executives
Benjamin Golding* 50 999 50 999
Lars Peder Fensli * 32 144 32 144
H\u00e5kon Tanem 56 172 56 172
Torkil Mogstad * 15 019 15 019
Ingunn Ettest\u00f8l* 19 412 19 412
Ann-Kari Heier 16 978 16 978
190 724 190 724
\n * See Note 4 regarding share-based payments. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401135132482": { "value": "\n Note 24 Related parties The company\u2019s/Group\u2019s related parties comprise subsidiaries, associates and members of the Board of Directors and senior management team. Key executives Members of the Board of Directors and the company management and their closest relations control 26,4% of shares with voting rights in the company. Loans to senior executives (see Note 4) amounted to tNOK 15.664 (2023: tNOK 11.687) as at 31 December. These loans are included in \u201cother investments\u201d. Interest is charged on loans to senior executives at a rate that never triggers a taxable bene\ufb01t. In addition to regular salaries, senior executives have agreements on other bene\ufb01ts in the form of a de\ufb01ned-contri- bution pension scheme and share-based payments. (See Note 4). In 2023, the Chairman has received a fee of tNOK 500 for consul- tancy services provided by his company Shama AS. (See Note 4). Related party transactions Transactions between Group companies and other related parties are based on the principles of market value and arm\u2019s length.In 2024 Arendals Fossekompani purchased services relating to market management for tNOK 854 from Volue Market Services (2023: tNOK 921). In addition services were purchased from Volue Insight AS for tNOK 537 in 2024.Arendals Fossekompani ASA supply AFK Property and Alytic with administrative services, all invoiced based market value. Interest is charged on loans from the AFK parent company to companies in the Group in accordance with the agreement entered into.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250401132956159": { "value": "\n Note 27 Contingent liabilities In January 2019, Tekna Plasma Systems Inc. \ufb01led a lawsuit in Federal Court against AP&C Advanced Powders & Coatings Inc., challenging the validity of Canadian patents 3,003,502 and 3,051,236 and seeking a non-infringement declaration, while AP&C counterclaimed for infringement; the trial took place in fall 2022. On June 7, 2024, the Federal Court ruled in Tekna\u2019s favor, declaring patent \u2018502 entirely invalid and not infringed, and most claims of patent \u2018236 invalid and not infringed, though some \u2018236 claims were upheld as valid but not contested by AP&C for infringement. AP&C appealed this ruling (\ufb01le A-274-24), aiming to overturn it, with a hearing expected in late 2025 or early 2026, and Tekna is actively defending the decision. A second Federal Court decision on December 5, 2024, ordered AP&C to pay Tekna $2.9 million for partial legal costs, which AP&C paid in December 2024, but AP&C has also appealed this cost award (\ufb01le A-55-25), with proceedings just beginning. If both rulings are upheld on appeal, the case may conclude; however, if overturned, Tekna could face repaying the $2.9 million and potentially additional damages to AP&C, depending on the appeal outcomes.\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
NIBD
AFK Vannkraft Group Management NSSL Global Ltd. Group ENRX Group
2024 2023 2024 2023 2024 2023 2024 2023
Bond 498 503 498 042
Non-current inter- est-bearing debt 309 718 964 324 277 974 255 531
Interest- bearing current borrowings 85 449 26 606
1st year installm. non-current borrowings 102 45
Bond
Interest and ex rate swap (curr.)
Non-current lease liabilities 57 923 57 965 52 238 12 344 188 784 103 222
Current lease liabilities 2 127 2 293 12 156 4 860 46 344 32 660
Bank overdraft 6 172 7 990 160 354 85 186
Current and non current liabilities IC 2 452 38 779 -25 -149 440 607 409 303
Total liabilities 870 722 1 561 404 70 541 25 046 1 199 614 912 553
Cash and cash equivalents 914 110 1 064 636 544 294 371 465 145 655 135 939
Intercompany loans - non current
Intercompany loans - current
Financial assets classi\ufb01ed as held for trading
Total assets 914 110 1 064 636 544 294 371 465 145 655 135 939
Net interest bearing debt -43 387 496 768 -473 752 -346 420 1 053 958 776 613
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Tekna Group AFK Property Group Alytic Group Other Total Segment
2024 2023 2024 2023 2024 2023 2024 2023 2024 2023
Bond 498 503 498 042
Interest and ex rate swap n-c
Non-current inter- est-bearing debt 30 970 28 256 155 152 119 647 2 661 2 946 32 718 776 474 1 403 422
Interest-bearing current borrow- ings (inp) 192 292 14 595 8 000 100 044 226 898
1st year installm. non-current borrowings 3 318 3 083 6 537 4 689 9 957 7 817
Bond
Interest and ex rate swap (curr.)
Non-current lease liabilities 12 914 5 934 1 121 104 22 175 23 633 1 640 335 155 204 843
Current lease liabilities 5 105 4 572 454 524 791 135 2 975 66 977 48 018
Bank overdraft 166 526 93 176
Current and non current liabilities IC 217 477 161 072 110 972 70 698 4 306 4 710 1 011 548 876 508 1 787 339 1 560 922
Total liabilities 269 784 202 917 274 237 387 953 44 528 39 425 1 011 548 913 841 3 740 975 4 043 138
Cash and cash equivalents 97 463 77 906 61 550 27 232 30 713 35 261 5 834 34 780 1 799 891 1 747 220
Intercompany loans - non current 707 030 1 384 434
Intercompany loans - current 145 242 217 777
Financial assets classi\ufb01ed as held for trading
Total assets 97 463 77 906 61 550 27 232 30 713 35 261 5 834 34 780 2 652 163 3 349 430
Net interest bearing debt 172 321 125 011 212 686 360 721 13 815 4 163 1 005 715 879 061 1 088 812 693 707
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Eliminations & Adjustments Total Consolidated
2024 2023 2024 2023
Bond 498 503 498 042
Interest and ex rate swap n-c
Non-current inter- est-bearing debt 342 008 776 474 1 745 430
Interest-bearing current borrow- ings (inp) 100 044 226 898
1st year installm. non-current borrowings 9 957 7 817
Bond
Interest and ex rate swap (curr.)
Non-current lease liabilities -104 818 21 694 230 338 226 537
Current lease liabilities -6 540 17 744 60 437 65 762
Bank overdraft 75 570 166 526 168 745
Current and non current liabilities IC -1 775 727 -1 556 228 11 611 4 695
Total liabilities -1 887 085 -1 099 211 1 853 890 2 943 927
Cash and cash equivalents -223 181 432 1 799 668 1 928 652
Intercompany loans - non current
Intercompany loans - current
Financial assets classi\ufb01ed as held for trading
Total assets -223 -1 420 778 1 799 668 1 928 652
Net interest bearing debt -1 886 862 321 567 54 222 1 015 274
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "Fxbrl_20250411202001650": { "value": "\n Langbryggen 9 4841 Arenda\n ", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:5967007LIEEXZXG4U097", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } } } }