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"value": "NOTE 1 General information and basis for the preparation of the consolidated financial statements Multiconsult Group (\u201cMulticonsult\u201d or \u201cthe group\u201d) comprises Multiconsult ASA (\u201cthe parent company\u201d) and all subsidiaries and associated companies.Multiconsult ASA is a Norwegian public limited liability company. The shares of the company were listed on Oslo Stock Exchange on 22 May 2015. The company\u2019s head office is located in Nedre Sk\u00f8yen vei 2, 0276 Oslo. The group is among the leading suppliers of consultancy and design services in Norway and the Nordic region. The group has some activity and subsidiaries outside the Nordic region \u2013 in Poland, United Kingdom, Portugal and Serbia. The principal activities of the group are described in note 5 Segments. These consolidated financial statements were approved by the board of directors on 17 March 2025 for adoption by the annual general meeting on 10 April 2025. The group prepares the consolidated financial statements in accordance with IFRS\u00ae Accounting Standards as adopted by the EU and the Norwegian Accounting Act. References to \u201dIFRS\u201d in these financial statements mean IFRS Accounting Standards as adopted by the EU.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__15": {
"value": "NOTE 1 General information and basis for the preparation of the consolidated financial statements Multiconsult Group (\u201cMulticonsult\u201d or \u201cthe group\u201d) comprises Multiconsult ASA (\u201cthe parent company\u201d) and all subsidiaries and associated companies.Multiconsult ASA is a Norwegian public limited liability company. The shares of the company were listed on Oslo Stock Exchange on 22 May 2015. The company\u2019s head office is located in Nedre Sk\u00f8yen vei 2, 0276 Oslo. The group is among the leading suppliers of consultancy and design services in Norway and the Nordic region. The group has some activity and subsidiaries outside the Nordic region \u2013 in Poland, United Kingdom, Portugal and Serbia. The principal activities of the group are described in note 5 Segments. These consolidated financial statements were approved by the board of directors on 17 March 2025 for adoption by the annual general meeting on 10 April 2025. The group prepares the consolidated financial statements in accordance with IFRS\u00ae Accounting Standards as adopted by the EU and the Norwegian Accounting Act. References to \u201dIFRS\u201d in these financial statements mean IFRS Accounting Standards as adopted by the EU.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__14": {
"value": "NOTE 1 General information and basis for the preparation of the consolidated financial statements Multiconsult Group (\u201cMulticonsult\u201d or \u201cthe group\u201d) comprises Multiconsult ASA (\u201cthe parent company\u201d) and all subsidiaries and associated companies.Multiconsult ASA is a Norwegian public limited liability company. The shares of the company were listed on Oslo Stock Exchange on 22 May 2015. The company\u2019s head office is located in Nedre Sk\u00f8yen vei 2, 0276 Oslo. The group is among the leading suppliers of consultancy and design services in Norway and the Nordic region. The group has some activity and subsidiaries outside the Nordic region \u2013 in Poland, United Kingdom, Portugal and Serbia. The principal activities of the group are described in note 5 Segments. These consolidated financial statements were approved by the board of directors on 17 March 2025 for adoption by the annual general meeting on 10 April 2025. The group prepares the consolidated financial statements in accordance with IFRS\u00ae Accounting Standards as adopted by the EU and the Norwegian Accounting Act. References to \u201dIFRS\u201d in these financial statements mean IFRS Accounting Standards as adopted by the EU.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__5": {
"value": "Multiconsult",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__7": {
"value": "Multiconsult ASA",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__6": {
"value": "Multiconsult ASA",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__8": {
"value": "public limited liability company",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__10": {
"value": "Nedre Sk\u00f8yen vei 2, 0276 Oslo",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__9": {
"value": "Nedre Sk\u00f8yen vei 2, 0276 Oslo",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__13": {
"value": "The group is among the leading suppliers of consultancy and design services in Norway and the Nordic region.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__12": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__11": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__17": {
"value": "NOTE 2 A Material accounting policy information Basis of preparation The consolidated financial statements have been prepared based on the historical cost basis, except for pension assets that are measured at fair value, and pension liabilities that are measured at present value. The consolidated financial statements are presented in Norwegian kroner (NOK). Amounts are rounded to the nearest thousand, unless stated otherwise. As a result of such rounding, amounts and percentages presented may not add up to the total. All amounts in brackets are comparative figures for 2023 unless otherwise specifically stated. Standards, interpretations and amendments implemented in 2024Several limited scope amendments and interpretations effective from 1 January 2024 had no material impact on the group. This include but is not limited to amendments to IFRS 16, IAS 1, IFRS 7 and IAS 7.Consolidation principles, investments accounted for in accordance with the equity method and working partnerships The consolidated financial statements incorporate Multiconsult ASA and companies that Multiconsult ASA (directly or indirectly) control (the group). Control is achieved when the group is exposed or has rights to variable returns from its involvement with a company in which it has invested and has the ability to use its power to affect its returns from this company. Non-controlling interest refers to acquisitions in which less than 100 per cent of the subsidiary acquired. The consolidated financial statements have been prepared using uniform accounting policies. All material transactions and balances between group entities have been eliminated.Shares in subsidiaries are eliminated in the consolidated financial statements in accordance with the acquisition method. This entails that the consideration, as well as the acquired entity\u2019s assets and liabilities (with some exceptions as determined by IFRS 3 Business Combinations), are measured at fair value on the date of acquisition, and any excess consideration is classified as goodwill. Acquisition-related costs are recognised in profit or loss as incurred. Non-controlling interest in the acquiree is measured at fair value or at an amount corresponding to the proportional share of the non-controlling interest of the identifiable net assets of the acquiree. The allocation of profit (loss) for the financial period to non- controlling interests is presented in the statement of comprehensive income. Non-controlling interests\u2019 share of shareholders\u2019 equity is reported as a separate figure under shareholders\u2019 equity on the balance sheet.Investments in associated companies and joint ventures over which the group exercises significant influence or joint control, are accounted for using the equity method. Refer to note 14 for more information.The group enters into working partnerships in certain projects where parties collaborate to offer a joint deliverable. Each participant is responsible for and has rights to the fee from its part of the deliverables (agreements related to project collaboration). The individual parties utilise their resources using employees and sub-contractors. Some of these arrangements are considered to be joint operations within the scope of IFRS 11 Joint Arrange-ments and for which the group recognises its share of income and expenses, and its own assets and liabilities. Certain arrangements are not jointly controlled. Such activities are recognised on a line-by-line basis in accordance with the group\u2019s share, similar to joint operations. There are no significant differences in the group\u2019s accounting for activities in arrangements without limited liability, whether within the scope of IFRS 11 Joint Arrangements or not.Foreign currenciesThe financial statements of the individual companies in the group are measured in the currency which is predominantly used in the economic environment in which the company operates (functional currency). The consolidated financial statements are presented in Norwegian kroner (NOK), which is the functional currency and the presentation currency of the parent company.Transactions in foreign currencies are translated into the functional currency at the exchange rates prevailing at the dates of the transactions. Currency gains and losses arising on the payment of such transactions and on translation of monetary items in foreign currencies at the exchange rates prevailing at the end of the reporting period, are recognised in profit or loss as financial items. For companies with a functional currency other than Norwegian kroner, income and expense items are translated based on the average exchange rates, and assets and liabilities are translated using the exchange rates prevailing at the end of the reporting period. Ex-change differences are recognised in other compre hensive income.RevenueRevenue is generated by delivering consulting services. The group provides a range of services, including multidisciplinary consulting and design, project engineering and management, verification, inspection, supervision and architecture \u2013 both in Norway and abroad. See note 5 segments for a more detailed description of services offered within four business areas. See also note 6 for revenue from contracts with clients and contract balances. Revenue is measured based on the consideration specified in a contract with a client. Revenue is recognised when a client obtains control over a good or service, which could be at a point in time or over time. The group\u2019s revenue is generated from rendering of services, which is recognised over time.The group identifies one performance obligation in its contracts with clients. Multiconsult has determined that each customer contract typically constitutes a single performance obligation, as all activities are considered integral inputs towards the final delivery to the client. The group\u2019s rendering of services consists of agreements that are either time-based, time-based with a cap, or fixed price. The vast majority of contracts in terms of transaction price are time-based, i.e. the group earns revenue per hour worked. Contracts which are time-based with a cap, or fixed price, are minor compared to the total.Multiconsult has evaluated that for some of the services, for example construction management and coordination, the client simultaneously receives and consumes the benefits provided by its performance as it performs, and therefore revenue is recognised over time.Other services are to a large extent tailored to the client and has no alternative use for Multiconsult. The majority of contracts has clauses that secures that Multiconsult has enforceable right to payment for performance completed to date if the client should terminate a contract for other reasons than failure by Multiconsult to deliver under the contract. Consequently, Multiconsult has determined that the client controls all the work in progress as the services are provided, and revenue is recognised over time. A few contracts may have deviating contract clauses, but these are immaterial in relation to the group\u2019s total revenues.Progress in satisfaction of a performance obligation is normally estimated as hours incurred as a percentage of expected total hours and milestones in the project. It is continuously evaluated if hours incurred contribute to progress in the project and the total hours expected to be incurred to generate progress. As the main cost and efforts in the satisfaction of the performance obligations are hours incurred, for own employees and subcontractors, the group believes this method provides a faithful depiction of the transfer of the services. The total scope is evaluated on an on- going basis. Costs are recognised as incurred.Under IFRS 15 Revenues from Contracts with Customers, shall be recognised to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will not occur. There are often discussions with the client in relation to the number of hours that can be charged to the client, consequently this is regarded as variable consideration. The company has established processes for ongoing evaluations and estimation of how much revenue can be recognised for each contract, primarily based on expected value, and on 31 December 2024 and 31 December 2023 it has not identified need for additional constraint of accumulated revenues.When it is probable that a project will incur a loss (remaining total direct costs exceed remaining total revenue), the estimated loss is recognised immediately. Direct costs include predominantly costs for own personnel and sub-contractors. As only a minor share of the group\u2019s projects is with fixed price or with a cap, provisions for onerous contracts are limited.Invoices are issued according to contractual terms and are usually payable within 30 days. Invoiced amounts are presented as trade receivables. As it is only a matter of time before the payment of the consideration is due, the group is of the opinion that the consideration is unconditional. Un-invoiced amounts (contract assets) are presented as work in progress and is related to work performed but not billed at the reporting date. Contract liabili-ties are presented as prepaid revenues. For each contract it is presented a net amount for work in progress or prepaid revenues.In working partnerships not organised as separate legal entities, and where the group is the project manager with no overall responsibility for the engagement, the group invoices the client and subsequently pays the fee to the other parties for the work performed by them. The group only recognises its own share of revenue and expenses in such arrangements (refer also to the description above).Revenues are disaggregated on business areas and geography. This disaggregation reflects our activities on different commercial existing business areas and geography. See notes 5 and 6.Interest and dividends receivedInterest income that reflects the effective return on an asset is recognised as income over the period earned and classified as financial income in the statement of income. Dividends received on investments are recognised as income when the group\u2019s right to receive payment has been established. Dividends from invest-ments that are recognised using the equity method are recognised as a reduction of the investment.Classification of current and non-current itemsAn asset is classified as current when it is expected to be realised or sold, or to be used in the group\u2019s normal operating cycle or falls due or is expected to be realised within 12 months after the end of the reporting period. Other assets are classified as non-current. Liabilities are classified as current when these liabilities are expected to be settled in the normal operating cycle of the group, are held for trading, are expected to be settled within 12 months of the end of the reporting period, or if the group does not have an unconditional right to postpone settlement for at least 12 months after the reporting date. Provisions for obligations and assets for reimbursement are classified as non-current. Property, plant and equipmentProperty, plant and equipment are recognised at cost less accumulated depreciation. Cost of acquisition includes costs directly attributable to the acquisition of the fixed asset. Subsequent expenditure is added to the carrying value of the asset or is recognised separately when it is probable that future economic benefits related to the expenditure will flow to the group, and the cost can be measured reliably. The carrying amount related to replace parts is expensed. Other repair and maintenance costs are recognised in profit or loss in the period during which the cost is incurred. Property, plant and equipment are depreciated on a straight-line basis. The cost of acquisition of property, plant and equipment is depreciated to their expected residual value, which in general is estimated to be nil. The estimated useful lives, residual values and depreciation methods are reviewed at the end of each reporting period and changed if necessary. When the carrying amount of an item of property, plant and equipment is higher than its estimated recoverable amount (the higher of fair value less costs to sell and value in use), the carrying amount is reduced to the recoverable amount and recognised as impairment in the statement of income. Gains and losses on disposal of property, plant and equipment are recognised in the income statement as the difference between the sales price and the carrying amount.Intangible assetsIntangible assets consist mainly of standard software, licenses and ERP system. A minor part of intangible assets consists of internally generated cost incurred in the development phase of software, as these costs meet the specific criteria for recognition in the balance sheet, as defined in IAS 38 Intangible assets. Intangible assets are recognised at cost of acquisition less amortisation. Intangible assets are amortised on a straight-line basis to an estimated residual value of nil. Order backlog arising upon a business combination is amortised over its estimated use-ful life. When the carrying amount of an intangible asset is higher than its estimated recoverable amount, the carrying amount is reduced to the recoverable amount and recognised as impairment in the statement of income. Brand arising upon a business combination is not amortised. Brands are reviewed for impairment on an annual basis, or more frequently if there are indications of impairment.GoodwillGoodwill arising upon a business combination is not amortised. Goodwill does not generate cash flows that are independent of other assets or groups of assets and is allocated to the cash- generating units that are expected to benefit from the synergies of the combination that gave rise to goodwill. Cash-generating units to which goodwill has been allocated are reviewed for impairment on an annual basis, or more frequently if there are indications of impairment. If the recoverable amount of the cash-generating unit is less than it\u2019s carrying value, the impairment loss is allocated first to reduce the carrying value of goodwill and then to the other assets in the cash-generating unit pro rata based on the carrying amount of each asset in the unit. The carrying value of individual assets is not reduced below nil. An impairment loss recognised for goodwill is not reversed in subsequent periods if the recoverable amount of the cash-generating unit increases. Any impairment is recognised as part of impairment in the statement of income.Cash-generating units A cash-generating unit (CGU) is the smallest identifiable group of assets that generates cash inflows that are largely independent of cash inflows from other assets or groups of assets. In order to identify whether cash inflows from an asset (or a group of assets) are independent of cash inflows from other assets (or groups of assets), management assesses various factors, including how operations are monitored, e.g. based on service- or product areas, businesses or geographical areas. Each CGU or group of CGUs to which goodwill has been allocated represent the lowest level in the entity where goodwill is monitored for internal management purposes. The group of CGUs are in all instances no larger than an operating segment as defined in IFRS 8 Operating Segments.Financial assets and liabilities Financial assets and financial liabilities are recognised in the group\u2019s statement of financial position when the group becomes a party to the contractual provisions of the instrument.Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognised immediately in profit or loss.Financial assetsIFRS 9 Financial Instruments contains three principal classi-fication categories for financial assets: measured at amortised cost, fair value through other comprehensive income (FVOCI) and fair value through profit or loss (FVTPL). The classification of financial assets is generally based on the business model in which a financial asset is managed and its contractual cash flow characteristics. All financial assets are recognised initially at fair value, with addition of transaction costs for assets not at FVTPL.The group\u2019s financial assets are primarily cash and cash equivalents, trade and other receivables and work in progress (contract assets). Based on the nature of these assets and how they are managed, the group has evaluated that these qualify for classification as measured at amortised cost. These assets are subsequently measured at amortised cost using the effective interest method. The amortised cost is reduced by impairment losses. Impairment of financial assetsThe group recognises loss allowances at an amount equal to lifetime Expected Credit losses (ECL) on receivables and work in progress. ECLs are probability-weighted estimates of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e. the difference between the cash flows due to the group in accordance with the contract and the cash flows that the group expects to receive). ECLs are discounted at the effective interest rate of the financial assets.The group assesses at each reporting date whether financial asset carried at amortised cost are credit impaired. A financial asset is credit impaired if one or more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred. Evidence of credit impairment includes the following observable data: significant financial difficulty of the debtor, a breach of contract such as a default or being more than 60 days past due, the restructuring of a receivable by the group on terms that the group would not consider otherwise, or it is probable that the debtor will enter bankruptcy or other financial reorganisation, or the disappearance of an active market for a security because of financial difficulties. See note 3 for a description of recognition of ECLs.Loss allowances are deducted from the gross carrying amount of the financial asset. The gross carrying amount of a financial asset is derecognised when the group has no reasonable expectations of recovering a financial asset in its entirety or a portion thereof. Re-ceivables are credit-impaired if the client goes bankrupt, collection by a debt collector has been unsuccessful for a period and in other concrete cases. The group expects no significant recovery from the amount that is credit-impaired. However, financial assets that are credit-impaired could still be subject to enforcement activities.Financial liabilitiesThe group has financial liabilities measured at amortised cost and fair value through profit or loss. Financial liabilities at amortised cost comprise largely trade payable, other current liabilities and in-terest-bearing liabilities. These obligations are initially recognised at fair value less transaction costs and subsequently measured at amortised cost through using the effective interest method.Embedded derivativesAn embedded derivative shall not be separated from the host contract and recognised as a derivative if the economic characteristics and the economic risks of the embedded derivative are closely related to the economic characteristics and the economic risk of the host contract. The company has certain cross border sales contracts in a currency that is not the functional currency of either of the parties to the contract. Cash and cash equivalentsCash and cash equivalents include cash, bank deposits and other cash equivalents with a maturity of less than three months at the date of acquisition.Restricted cashRestricted cash is cash with restrictions above 3 months. Restricted funds are classified as non-current when the restriction is more than 12 months and is presented as non-current financial asset in the balance sheet.Provision for obligations Provisions for obligations such as restructuring, onerous contracts, project liabilities and legal claims are recognised when the group, as a result of a past event, has an existing legal or constructive obligation, it is probable that the group will be required to settle the obligation, and the amount can be measured reliably. Provisions are measured at management\u2019s best estimate of the expenditure required to settle the obligation at the reporting date. The estimate is made based on the actual circumstances related to each individual item.Provisions for project liabilities are measured at the expected cost to settle the obligation. A reimbursement asset is recognised if the company is covered for losses incurred through an insurance company and it is virtually certain that the company will receive compensation. A reimbursement asset reduces the net cost recognised in the statement of income.PensionsThe group has primarily defined contribution pension plans.For defined contributions plans, the group pays contributions to private, administered insurance plans for pensions on a statutory, contractual or voluntary basis. The group has no additional obligations after the contributions have been paid. Contributions to defined contribution plans are expensed as incurred. LINK Arkitektur AB participate in a defined benefit multi-employer plan that is accounted for as a defined contribution plan. The group has no early retirement plans.Remaining defined benefit pension plans are primarily an individual unfunded agreement in Multiconsult Norge AS and a funded plan in LINK Arkitektur AS. Pension obligations for defined benefit plans are estimated on an annual basis by independent actuaries. See note 8.Income taxAssets and liabilities related to current tax payable are measured at the amount expected to be received from or paid to the taxation authorities. Deferred tax assets and liabilities are calculated based on the liability method, including all temporary differences between the carrying amounts and tax bases of assets and liabilities in the consolidated financial statements, including losses carried forward. Deferred tax assets and liabilities are not recognised if the temporary difference arises from the initial recognition of goodwill. For investments in subsidiaries, associated companies or joint ventures, deferred tax liabilities are not recognised for taxable temporary differences when the group is able to control the timing of reversal of temporary differences and it is probable that the temporary difference will not reverse in the foreseeable future. Similarly, deferred tax assets are only recognised for such investments if it is probable that the temporary difference will reverse in the foreseeable future and that sufficient taxable income will be available to allow the asset to be recovered.Deferred tax assets are recognised to the extent that it is probable that the tax assets will be utilised. Tax rates that are enacted or substantially enacted at the end of the reporting period and undiscounted amounts are used. Deferred tax assets and liabilities are recognised net when there is a legal right to offset payable tax assets and liabilities, and the group is able to and intends to settle payable income tax net.The group considers expenses as tax deductible and income as not taxable based on interpretation of applicable legislation and regulations and when it is considered probable that the treatment will be accepted by the taxation authorities. The group provides for uncertain and contested tax positions based on the expected payment.The income tax expense for a period consists of income tax payable and deferred tax. Income tax is recognised in profit or loss, except for when it relates to items that are recognised in equity, either directly or through other comprehensive income.Statement of cash flowsThe statement of cash flows has been prepared in accordance with the indirect method. Interest received and paid are reported as part of financing activities. Dividends paid are presented as part of financing activities.Lease agreementsThe group as lesseeMulticonsult has two classes of assets that have been reported as right-of-use assets: buildings (primarily office premises) and cars.Recognition exemptionsThe group applies the practical expedients to not recognise right-of-use assets and liabilities for leases with lease periods of one year or less and where the underlying assets are of low value. Low value has been defined on the basis that the underlying assets, when new, are individually of low value, i.e. office furniture, water dispensers, coffee machines, IT equipment for use by the individual employees, printers and copy machines etc. For these leases, the group recognises the lease payments as an operating expense on a straight-line basis over the term of the lease unless another systematic basis is more representative of the time pattern in which economic benefits from the leased assets are consumed. Identifying a leaseThe group assesses whether a contract is or contains a lease, at inception of the contract. For the group there are no difficult evaluations to determine if contracts contain leases. Only lease payments are included in the calculation of the lease liability. Several of the agreements for lease of office premises contain renewal options, and the group makes concrete evaluations of each contract to determine the lease term. Recognition and measurement of right-of-use assets and lease liabilitiesThe group recognises a right-of-use asset and a corresponding lease liability with respect to all lease arrangements in which it is the lessee, with the exemptions as mentioned above. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by using an incremental borrowing rate.Lease payments included in the measurement of the lease liability comprise:\u2022 Fixed lease payments (including in-substance fixed payments), less any lease incentives receivable;\u2022 Variable lease payments that depend on an index or rate, initially measured using the index or rate at the commencement date;\u2022 The amount expected to be payable by the lessee under residual value guarantees;\u2022 The exercise price of purchase options, if the lessee is reasonably certain to exercise the options; and\u2022 Payments of penalties for terminating the lease, if the lease term reflects the exercise of an option to terminate the lease.Currently the group have no leases that contains variable lease payments.The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing the carrying amount to reflect the lease payments made.The group remeasures the lease liability (and makes a correspondingadjustment to the related right-of-use asset) whenever:\u2022 The lease term has changed or there is a significant event or change in circumstances resulting in a change in the assessment of exercise of a purchase option, in which case the lease liability is remeasured by discounting the revised lease payments using a revised discount rate.\u2022 The lease payments change due to changes in an index or rate or a change in expected payment under a guaran-teed residual value, in which cases the lease liability is remeasured by discounting the revised lease payments us-ing an unchanged discount rate (unless the lease payments change is due to a change in a floating interest rate, in which case a revised discount rate is used).\u2022 A lease contract is modified, and the lease modification is not accounted for as a separate lease, in which case the lease liability is remeasured based on the lease term of the modified lease by discounting the revised lease payments using a revised discount rate at the effective date of the modification.Several of the groups lease contracts for office premises are subject to an annual indexation regulation, a few of the contracts are subject to a quarterly index regulation. The most common index regulation is based on country specific CPI. The right-of-use assets comprise the initial measurement of the corresponding lease liability, lease payments made at or before the commencement day, less any lease incentives received and any initial direct costs. These assets are subsequently measured at cost less accumulated depreciation and impairment losses.Right-of-use assets are depreciated over the shorter period of lease term and useful life of the underlying asset. If a lease transfers ownership of the underlying asset or the cost of the right-of-use asset reflects that the group expects to exercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset. The depreciation starts at the commencement date of the lease.The group applies IAS 36 Impairment of Assets to determine whether a right-of-use asset is impaired and to account for any impairment loss identified. An asset is impaired when the carrying amount exceeds its recoverable amount. Recoverable amount is determined when there is any indication that an asset may be impaired. All right-of-use assets are assessed for impairment indicators at the end of each reporting period. Lease termThe lease term is defined as the non-cancellable period for which a lessee has the right to use an underlying asset, together with both periods covered by an option to extend the lease if the lessee is reasonably certain to exercise that option, and periods covered by an option to terminate the lease if the lessee is reasonably certain not to exercise that option.The group has several contracts containing options for extension of various length.If the lease period is medium long, the group has evaluated that it is reasonably certain that the group will exercise an option to extend/not exercise the option to terminate the contract. Medium long term is regarded to be 4-5 years. This is relevant when there are no other facts and evaluations suggesting the opposite, for example if it is uncertainty if the group will continue business in the relevant area. For longer terms, 5-8 years, it is evaluated if there are obvious economic incentives to renew or other statements that indicates renewal. If there are no such, the group normally is not able to conclude that it is reasonably certain that will be renewed/extended. For longer periods, above 8 years, the group will normally not be able to conclude that it is reasonably certain to extend.For some contracts there is a long non-cancellable period for the main contract, and a renewal option for a smaller contract (e.g. parking), and in absence of other information the group expect that the opti-ons will be utilised up to the same lease term as the main contract.Interest rateUpon initial measurement of the lease liability, the lease payments are discounted using the interest rate implicit in the lease. For many of the lease contracts entered into by the group, this rate cannot be readily determined, and the group\u2019s incremental borrowing rate is used.The group has created a model for the incremental borrowing rate. The model includes the Risk-Free Rate and a country risk for the country where the contract originates. Further, the model considers a government bond for 0-3 years, 3-5 years and 5-10 years, where the duration reflect the contract terms. Lending cost and financial spread is also included in the model. The model is tailored to the asset classes, which for the group is property and cars. The calculation of the incremental borrowing rate is updated annually.ImpairmentThe group applies IAS 36 Impairment of Assets to determine whether a right-of-use asset is impaired and accounts for any identified impairment loss as described in the \u2018Property, Plant and Equipment\u2019 policy.The group as lessorThe group has not entered into any lease agreements as a lessor.DividendsDividends to the company\u2019s shareholders are classified as a liability when the dividends proposed have been approved by the annual general meeting.Employee Ownership ProgrammeMulticonsult ASA has two employee ownership programmes for employees of the group. Through the share purchase plan, the company offers employees of the group shares in Multiconsult ASA with a discount of 20 per cent. Shares purchased by the employees through the programme are subject to a two-year lock-in period. Based on independent party calculations according to an option-pricing model (\u201cBlack Scholes\u201d), a part of the discount is recognised as employee benefit expense in the statement of income and a part directly to equity. The main part of the discount can be related to reduction in value due to the lock-in period and a loss on an equity transaction. Through the share ownership plan, the company offers newly hired employees of the group to receive a defined number of complimentary shares in Multiconsult ASA. The value of these shares is recognised as employee benefit expense and constitute a taxable benefit for the employee. See more details in note 7.New and revised IFRS Accounting Standards in issue but not yet effectiveAt the date of authorisation of these financial statements, the parent company has not applied the following new and revised IFRS Accounting Standards that have been issued but are not yet effective. The directors do not expect that the adoption of the Standards listed below will have a material impact on the financial statements in future periods, except if indicated below.The amendments will become effective for annual reporting periods beginning on or after 1 January 2025:\u2022 Amendments to IAS 21 (Lack of Exchangeability)The amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates will require companies to provide more useful information in their financial statements when a currency cannot be exchanged into another currency.The amendments respond to stakeholder feedback and concerns about diversity in practice in accounting for a lack of exchangeability between currencies. The amendments will help companies and investors by addressing a matter not previously covered in the accounting requirements for the effects of changes in foreign exchange rates.These amendments will require companies to apply a consis-tent approach in assessing whether a currency can be exchanged into another currency and, when it cannot, in determining the exchange rate to use and the disclosures to provide.These amendments and interpretations have been assessed to have no material impact on the group.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__18": {
"value": "Basis of preparation The consolidated financial statements have been prepared based on the historical cost basis, except for pension assets that are measured at fair value, and pension liabilities that are measured at present value. The consolidated financial statements are presented in Norwegian kroner (NOK). Amounts are rounded to the nearest thousand, unless stated otherwise. As a result of such rounding, amounts and percentages presented may not add up to the total. All amounts in brackets are comparative figures for 2023 unless otherwise specifically stated.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__23": {
"value": "Consolidation principles, investments accounted for in accordance with the equity method and working partnerships The consolidated financial statements incorporate Multiconsult ASA and companies that Multiconsult ASA (directly or indirectly) control (the group). Control is achieved when the group is exposed or has rights to variable returns from its involvement with a company in which it has invested and has the ability to use its power to affect its returns from this company. Non-controlling interest refers to acquisitions in which less than 100 per cent of the subsidiary acquired. The consolidated financial statements have been prepared using uniform accounting policies. All material transactions and balances between group entities have been eliminated.Shares in subsidiaries are eliminated in the consolidated financial statements in accordance with the acquisition method. This entails that the consideration, as well as the acquired entity\u2019s assets and liabilities (with some exceptions as determined by IFRS 3 Business Combinations), are measured at fair value on the date of acquisition, and any excess consideration is classified as goodwill. Acquisition-related costs are recognised in profit or loss as incurred. Non-controlling interest in the acquiree is measured at fair value or at an amount corresponding to the proportional share of the non-controlling interest of the identifiable net assets of the acquiree. The allocation of profit (loss) for the financial period to non- controlling interests is presented in the statement of comprehensive income. Non-controlling interests\u2019 share of shareholders\u2019 equity is reported as a separate figure under shareholders\u2019 equity on the balance sheet.Investments in associated companies and joint ventures over which the group exercises significant influence or joint control, are accounted for using the equity method. Refer to note 14 for more information.The group enters into working partnerships in certain projects where parties collaborate to offer a joint deliverable. Each participant is responsible for and has rights to the fee from its part of the deliverables (agreements related to project collaboration). The individual parties utilise their resources using employees and sub-contractors. Some of these arrangements are considered to be joint operations within the scope of IFRS 11 Joint Arrange-ments and for which the group recognises its share of income and expenses, and its own assets and liabilities. Certain arrangements are not jointly controlled. Such activities are recognised on a line-by-line basis in accordance with the group\u2019s share, similar to joint operations. There are no significant differences in the group\u2019s accounting for activities in arrangements without limited liability, whether within the scope of IFRS 11 Joint Arrangements or not.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__22": {
"value": "Consolidation principles, investments accounted for in accordance with the equity method and working partnerships The consolidated financial statements incorporate Multiconsult ASA and companies that Multiconsult ASA (directly or indirectly) control (the group). Control is achieved when the group is exposed or has rights to variable returns from its involvement with a company in which it has invested and has the ability to use its power to affect its returns from this company. Non-controlling interest refers to acquisitions in which less than 100 per cent of the subsidiary acquired. The consolidated financial statements have been prepared using uniform accounting policies. All material transactions and balances between group entities have been eliminated.Shares in subsidiaries are eliminated in the consolidated financial statements in accordance with the acquisition method. This entails that the consideration, as well as the acquired entity\u2019s assets and liabilities (with some exceptions as determined by IFRS 3 Business Combinations), are measured at fair value on the date of acquisition, and any excess consideration is classified as goodwill. Acquisition-related costs are recognised in profit or loss as incurred. Non-controlling interest in the acquiree is measured at fair value or at an amount corresponding to the proportional share of the non-controlling interest of the identifiable net assets of the acquiree. The allocation of profit (loss) for the financial period to non- controlling interests is presented in the statement of comprehensive income. Non-controlling interests\u2019 share of shareholders\u2019 equity is reported as a separate figure under shareholders\u2019 equity on the balance sheet.Investments in associated companies and joint ventures over which the group exercises significant influence or joint control, are accounted for using the equity method. Refer to note 14 for more information.The group enters into working partnerships in certain projects where parties collaborate to offer a joint deliverable. Each participant is responsible for and has rights to the fee from its part of the deliverables (agreements related to project collaboration). The individual parties utilise their resources using employees and sub-contractors. Some of these arrangements are considered to be joint operations within the scope of IFRS 11 Joint Arrange-ments and for which the group recognises its share of income and expenses, and its own assets and liabilities. Certain arrangements are not jointly controlled. Such activities are recognised on a line-by-line basis in accordance with the group\u2019s share, similar to joint operations. There are no significant differences in the group\u2019s accounting for activities in arrangements without limited liability, whether within the scope of IFRS 11 Joint Arrangements or not.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__21": {
"value": "Consolidation principles, investments accounted for in accordance with the equity method and working partnerships The consolidated financial statements incorporate Multiconsult ASA and companies that Multiconsult ASA (directly or indirectly) control (the group). Control is achieved when the group is exposed or has rights to variable returns from its involvement with a company in which it has invested and has the ability to use its power to affect its returns from this company. Non-controlling interest refers to acquisitions in which less than 100 per cent of the subsidiary acquired. The consolidated financial statements have been prepared using uniform accounting policies. All material transactions and balances between group entities have been eliminated.Shares in subsidiaries are eliminated in the consolidated financial statements in accordance with the acquisition method. This entails that the consideration, as well as the acquired entity\u2019s assets and liabilities (with some exceptions as determined by IFRS 3 Business Combinations), are measured at fair value on the date of acquisition, and any excess consideration is classified as goodwill. Acquisition-related costs are recognised in profit or loss as incurred. Non-controlling interest in the acquiree is measured at fair value or at an amount corresponding to the proportional share of the non-controlling interest of the identifiable net assets of the acquiree. The allocation of profit (loss) for the financial period to non- controlling interests is presented in the statement of comprehensive income. Non-controlling interests\u2019 share of shareholders\u2019 equity is reported as a separate figure under shareholders\u2019 equity on the balance sheet.Investments in associated companies and joint ventures over which the group exercises significant influence or joint control, are accounted for using the equity method. Refer to note 14 for more information.The group enters into working partnerships in certain projects where parties collaborate to offer a joint deliverable. Each participant is responsible for and has rights to the fee from its part of the deliverables (agreements related to project collaboration). The individual parties utilise their resources using employees and sub-contractors. Some of these arrangements are considered to be joint operations within the scope of IFRS 11 Joint Arrange-ments and for which the group recognises its share of income and expenses, and its own assets and liabilities. Certain arrangements are not jointly controlled. Such activities are recognised on a line-by-line basis in accordance with the group\u2019s share, similar to joint operations. There are no significant differences in the group\u2019s accounting for activities in arrangements without limited liability, whether within the scope of IFRS 11 Joint Arrangements or not.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__20": {
"value": "Consolidation principles, investments accounted for in accordance with the equity method and working partnerships The consolidated financial statements incorporate Multiconsult ASA and companies that Multiconsult ASA (directly or indirectly) control (the group). Control is achieved when the group is exposed or has rights to variable returns from its involvement with a company in which it has invested and has the ability to use its power to affect its returns from this company. Non-controlling interest refers to acquisitions in which less than 100 per cent of the subsidiary acquired. The consolidated financial statements have been prepared using uniform accounting policies. All material transactions and balances between group entities have been eliminated.Shares in subsidiaries are eliminated in the consolidated financial statements in accordance with the acquisition method. This entails that the consideration, as well as the acquired entity\u2019s assets and liabilities (with some exceptions as determined by IFRS 3 Business Combinations), are measured at fair value on the date of acquisition, and any excess consideration is classified as goodwill. Acquisition-related costs are recognised in profit or loss as incurred. Non-controlling interest in the acquiree is measured at fair value or at an amount corresponding to the proportional share of the non-controlling interest of the identifiable net assets of the acquiree. The allocation of profit (loss) for the financial period to non- controlling interests is presented in the statement of comprehensive income. Non-controlling interests\u2019 share of shareholders\u2019 equity is reported as a separate figure under shareholders\u2019 equity on the balance sheet.Investments in associated companies and joint ventures over which the group exercises significant influence or joint control, are accounted for using the equity method. Refer to note 14 for more information.The group enters into working partnerships in certain projects where parties collaborate to offer a joint deliverable. Each participant is responsible for and has rights to the fee from its part of the deliverables (agreements related to project collaboration). The individual parties utilise their resources using employees and sub-contractors. Some of these arrangements are considered to be joint operations within the scope of IFRS 11 Joint Arrange-ments and for which the group recognises its share of income and expenses, and its own assets and liabilities. Certain arrangements are not jointly controlled. Such activities are recognised on a line-by-line basis in accordance with the group\u2019s share, similar to joint operations. There are no significant differences in the group\u2019s accounting for activities in arrangements without limited liability, whether within the scope of IFRS 11 Joint Arrangements or not.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__19": {
"value": "Consolidation principles, investments accounted for in accordance with the equity method and working partnerships The consolidated financial statements incorporate Multiconsult ASA and companies that Multiconsult ASA (directly or indirectly) control (the group). Control is achieved when the group is exposed or has rights to variable returns from its involvement with a company in which it has invested and has the ability to use its power to affect its returns from this company. Non-controlling interest refers to acquisitions in which less than 100 per cent of the subsidiary acquired. The consolidated financial statements have been prepared using uniform accounting policies. All material transactions and balances between group entities have been eliminated.Shares in subsidiaries are eliminated in the consolidated financial statements in accordance with the acquisition method. This entails that the consideration, as well as the acquired entity\u2019s assets and liabilities (with some exceptions as determined by IFRS 3 Business Combinations), are measured at fair value on the date of acquisition, and any excess consideration is classified as goodwill. Acquisition-related costs are recognised in profit or loss as incurred. Non-controlling interest in the acquiree is measured at fair value or at an amount corresponding to the proportional share of the non-controlling interest of the identifiable net assets of the acquiree. The allocation of profit (loss) for the financial period to non- controlling interests is presented in the statement of comprehensive income. Non-controlling interests\u2019 share of shareholders\u2019 equity is reported as a separate figure under shareholders\u2019 equity on the balance sheet.Investments in associated companies and joint ventures over which the group exercises significant influence or joint control, are accounted for using the equity method. Refer to note 14 for more information.The group enters into working partnerships in certain projects where parties collaborate to offer a joint deliverable. Each participant is responsible for and has rights to the fee from its part of the deliverables (agreements related to project collaboration). The individual parties utilise their resources using employees and sub-contractors. Some of these arrangements are considered to be joint operations within the scope of IFRS 11 Joint Arrange-ments and for which the group recognises its share of income and expenses, and its own assets and liabilities. Certain arrangements are not jointly controlled. Such activities are recognised on a line-by-line basis in accordance with the group\u2019s share, similar to joint operations. There are no significant differences in the group\u2019s accounting for activities in arrangements without limited liability, whether within the scope of IFRS 11 Joint Arrangements or not.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__25": {
"value": "Foreign currenciesThe financial statements of the individual companies in the group are measured in the currency which is predominantly used in the economic environment in which the company operates (functional currency). The consolidated financial statements are presented in Norwegian kroner (NOK), which is the functional currency and the presentation currency of the parent company.Transactions in foreign currencies are translated into the functional currency at the exchange rates prevailing at the dates of the transactions. Currency gains and losses arising on the payment of such transactions and on translation of monetary items in foreign currencies at the exchange rates prevailing at the end of the reporting period, are recognised in profit or loss as financial items. For companies with a functional currency other than Norwegian kroner, income and expense items are translated based on the average exchange rates, and assets and liabilities are translated using the exchange rates prevailing at the end of the reporting period. Ex-change differences are recognised in other compre hensive income.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__24": {
"value": "Foreign currenciesThe financial statements of the individual companies in the group are measured in the currency which is predominantly used in the economic environment in which the company operates (functional currency). The consolidated financial statements are presented in Norwegian kroner (NOK), which is the functional currency and the presentation currency of the parent company.Transactions in foreign currencies are translated into the functional currency at the exchange rates prevailing at the dates of the transactions. Currency gains and losses arising on the payment of such transactions and on translation of monetary items in foreign currencies at the exchange rates prevailing at the end of the reporting period, are recognised in profit or loss as financial items. For companies with a functional currency other than Norwegian kroner, income and expense items are translated based on the average exchange rates, and assets and liabilities are translated using the exchange rates prevailing at the end of the reporting period. Ex-change differences are recognised in other compre hensive income.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__26": {
"value": "RevenueRevenue is generated by delivering consulting services. The group provides a range of services, including multidisciplinary consulting and design, project engineering and management, verification, inspection, supervision and architecture \u2013 both in Norway and abroad. See note 5 segments for a more detailed description of services offered within four business areas. See also note 6 for revenue from contracts with clients and contract balances. Revenue is measured based on the consideration specified in a contract with a client. Revenue is recognised when a client obtains control over a good or service, which could be at a point in time or over time. The group\u2019s revenue is generated from rendering of services, which is recognised over time.The group identifies one performance obligation in its contracts with clients. Multiconsult has determined that each customer contract typically constitutes a single performance obligation, as all activities are considered integral inputs towards the final delivery to the client. The group\u2019s rendering of services consists of agreements that are either time-based, time-based with a cap, or fixed price. The vast majority of contracts in terms of transaction price are time-based, i.e. the group earns revenue per hour worked. Contracts which are time-based with a cap, or fixed price, are minor compared to the total.Multiconsult has evaluated that for some of the services, for example construction management and coordination, the client simultaneously receives and consumes the benefits provided by its performance as it performs, and therefore revenue is recognised over time.Other services are to a large extent tailored to the client and has no alternative use for Multiconsult. The majority of contracts has clauses that secures that Multiconsult has enforceable right to payment for performance completed to date if the client should terminate a contract for other reasons than failure by Multiconsult to deliver under the contract. Consequently, Multiconsult has determined that the client controls all the work in progress as the services are provided, and revenue is recognised over time. A few contracts may have deviating contract clauses, but these are immaterial in relation to the group\u2019s total revenues.Progress in satisfaction of a performance obligation is normally estimated as hours incurred as a percentage of expected total hours and milestones in the project. It is continuously evaluated if hours incurred contribute to progress in the project and the total hours expected to be incurred to generate progress. As the main cost and efforts in the satisfaction of the performance obligations are hours incurred, for own employees and subcontractors, the group believes this method provides a faithful depiction of the transfer of the services. The total scope is evaluated on an on- going basis. Costs are recognised as incurred.Under IFRS 15 Revenues from Contracts with Customers, shall be recognised to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will not occur. There are often discussions with the client in relation to the number of hours that can be charged to the client, consequently this is regarded as variable consideration. The company has established processes for ongoing evaluations and estimation of how much revenue can be recognised for each contract, primarily based on expected value, and on 31 December 2024 and 31 December 2023 it has not identified need for additional constraint of accumulated revenues.When it is probable that a project will incur a loss (remaining total direct costs exceed remaining total revenue), the estimated loss is recognised immediately. Direct costs include predominantly costs for own personnel and sub-contractors. As only a minor share of the group\u2019s projects is with fixed price or with a cap, provisions for onerous contracts are limited.Invoices are issued according to contractual terms and are usually payable within 30 days. Invoiced amounts are presented as trade receivables. As it is only a matter of time before the payment of the consideration is due, the group is of the opinion that the consideration is unconditional. Un-invoiced amounts (contract assets) are presented as work in progress and is related to work performed but not billed at the reporting date. Contract liabili-ties are presented as prepaid revenues. For each contract it is presented a net amount for work in progress or prepaid revenues.In working partnerships not organised as separate legal entities, and where the group is the project manager with no overall responsibility for the engagement, the group invoices the client and subsequently pays the fee to the other parties for the work performed by them. The group only recognises its own share of revenue and expenses in such arrangements (refer also to the description above).Revenues are disaggregated on business areas and geography. This disaggregation reflects our activities on different commercial existing business areas and geography. See notes 5 and 6.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__28": {
"value": "Interest and dividends receivedInterest income that reflects the effective return on an asset is recognised as income over the period earned and classified as financial income in the statement of income. Dividends received on investments are recognised as income when the group\u2019s right to receive payment has been established. Dividends from invest-ments that are recognised using the equity method are recognised as a reduction of the investment.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__27": {
"value": "Interest and dividends receivedInterest income that reflects the effective return on an asset is recognised as income over the period earned and classified as financial income in the statement of income. Dividends received on investments are recognised as income when the group\u2019s right to receive payment has been established. Dividends from invest-ments that are recognised using the equity method are recognised as a reduction of the investment.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__29": {
"value": "Classification of current and non-current itemsAn asset is classified as current when it is expected to be realised or sold, or to be used in the group\u2019s normal operating cycle or falls due or is expected to be realised within 12 months after the end of the reporting period. Other assets are classified as non-current. Liabilities are classified as current when these liabilities are expected to be settled in the normal operating cycle of the group, are held for trading, are expected to be settled within 12 months of the end of the reporting period, or if the group does not have an unconditional right to postpone settlement for at least 12 months after the reporting date. Provisions for obligations and assets for reimbursement are classified as non-current.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__32-1": {
"value": "Property, plant and equipmentProperty, plant and equipment are recognised at cost less accumulated depreciation. Cost of acquisition includes costs directly attributable to the acquisition of the fixed asset. Subsequent expenditure is added to the carrying value of the asset or is recognised separately when it is probable that future economic benefits related to the expenditure will flow to the group, and the cost can be measured reliably. The carrying amount related to replace parts is expensed. Other repair and maintenance costs are recognised in profit or loss in the period during which the cost is incurred. Property, plant and equipment are depreciated on a straight-line basis. The cost of acquisition of property, plant and equipment is depreciated to their expected residual value, which in general is estimated to be nil. The estimated useful lives, residual values and depreciation methods are reviewed at the end of each reporting period and changed if necessary. When the carrying amount of an item of property, plant and equipment is higher than its estimated recoverable amount (the higher of fair value less costs to sell and value in use), the carrying amount is reduced to the recoverable amount and recognised as impairment in the statement of income. Gains and losses on disposal of property, plant and equipment are recognised in the income statement as the difference between the sales price and the carrying amount.Intangible assetsIntangible assets consist mainly of standard software, licenses and ERP system. A minor part of intangible assets consists of internally generated cost incurred in the development phase of software, as these costs meet the specific criteria for recognition in the balance sheet, as defined in IAS 38 Intangible assets. Intangible assets are recognised at cost of acquisition less amortisation. Intangible assets are amortised on a straight-line basis to an estimated residual value of nil. Order backlog arising upon a business combination is amortised over its estimated use-ful life. When the carrying amount of an intangible asset is higher than its estimated recoverable amount, the carrying amount is reduced to the recoverable amount and recognised as impairment in the statement of income. Brand arising upon a business combination is not amortised. Brands are reviewed for impairment on an annual basis, or more frequently if there are indications of impairment.GoodwillGoodwill arising upon a business combination is not amortised. Goodwill does not generate cash flows that are independent of other assets or groups of assets and is allocated to the cash- generating units that are expected to benefit from the synergies of the combination that gave rise to goodwill. Cash-generating units to which goodwill has been allocated are reviewed for impairment on an annual basis, or more frequently if there are indications of impairment. If the recoverable amount of the cash-generating unit is less than it\u2019s carrying value, the impairment loss is allocated first to reduce the carrying value of goodwill and then to the other assets in the cash-generating unit pro rata based on the carrying amount of each asset in the unit. The carrying value of individual assets is not reduced below nil. An impairment loss recognised for goodwill is not reversed in subsequent periods if the recoverable amount of the cash-generating unit increases. Any impairment is recognised as part of impairment in the statement of income.Financial assets and liabilities Financial assets and financial liabilities are recognised in the group\u2019s statement of financial position when the group becomes a party to the contractual provisions of the instrument.Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognised immediately in profit or loss.Financial assetsIFRS 9 Financial Instruments contains three principal classi-fication categories for financial assets: measured at amortised cost, fair value through other comprehensive income (FVOCI) and fair value through profit or loss (FVTPL). The classification of financial assets is generally based on the business model in which a financial asset is managed and its contractual cash flow characteristics. All financial assets are recognised initially at fair value, with addition of transaction costs for assets not at FVTPL.The group\u2019s financial assets are primarily cash and cash equivalents, trade and other receivables and work in progress (contract assets). Based on the nature of these assets and how they are managed, the group has evaluated that these qualify for classification as measured at amortised cost. These assets are subsequently measured at amortised cost using the effective interest method. The amortised cost is reduced by impairment losses. Impairment of financial assetsThe group recognises loss allowances at an amount equal to lifetime Expected Credit losses (ECL) on receivables and work in progress. ECLs are probability-weighted estimates of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e. the difference between the cash flows due to the group in accordance with the contract and the cash flows that the group expects to receive). ECLs are discounted at the effective interest rate of the financial assets.The group assesses at each reporting date whether financial asset carried at amortised cost are credit impaired. A financial asset is credit impaired if one or more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred. Evidence of credit impairment includes the following observable data: significant financial difficulty of the debtor, a breach of contract such as a default or being more than 60 days past due, the restructuring of a receivable by the group on terms that the group would not consider otherwise, or it is probable that the debtor will enter bankruptcy or other financial reorganisation, or the disappearance of an active market for a security because of financial difficulties. See note 3 for a description of recognition of ECLs.Loss allowances are deducted from the gross carrying amount of the financial asset. The gross carrying amount of a financial asset is derecognised when the group has no reasonable expectations of recovering a financial asset in its entirety or a portion thereof. Re-ceivables are credit-impaired if the client goes bankrupt, collection by a debt collector has been unsuccessful for a period and in other concrete cases. The group expects no significant recovery from the amount that is credit-impaired. However, financial assets that are credit-impaired could still be subject to enforcement activities.Financial liabilitiesThe group has financial liabilities measured at amortised cost and fair value through profit or loss. Financial liabilities at amortised cost comprise largely trade payable, other current liabilities and in-terest-bearing liabilities. These obligations are initially recognised at fair value less transaction costs and subsequently measured at amortised cost through using the effective interest method.Embedded derivativesAn embedded derivative shall not be separated from the host contract and recognised as a derivative if the economic characteristics and the economic risks of the embedded derivative are closely related to the economic characteristics and the economic risk of the host contract. The company has certain cross border sales contracts in a currency that is not the functional currency of either of the parties to the contract.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__31": {
"value": "Property, plant and equipmentProperty, plant and equipment are recognised at cost less accumulated depreciation. Cost of acquisition includes costs directly attributable to the acquisition of the fixed asset. Subsequent expenditure is added to the carrying value of the asset or is recognised separately when it is probable that future economic benefits related to the expenditure will flow to the group, and the cost can be measured reliably. The carrying amount related to replace parts is expensed. Other repair and maintenance costs are recognised in profit or loss in the period during which the cost is incurred. Property, plant and equipment are depreciated on a straight-line basis. The cost of acquisition of property, plant and equipment is depreciated to their expected residual value, which in general is estimated to be nil. The estimated useful lives, residual values and depreciation methods are reviewed at the end of each reporting period and changed if necessary. When the carrying amount of an item of property, plant and equipment is higher than its estimated recoverable amount (the higher of fair value less costs to sell and value in use), the carrying amount is reduced to the recoverable amount and recognised as impairment in the statement of income. Gains and losses on disposal of property, plant and equipment are recognised in the income statement as the difference between the sales price and the carrying amount.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__30": {
"value": "Property, plant and equipmentProperty, plant and equipment are recognised at cost less accumulated depreciation. Cost of acquisition includes costs directly attributable to the acquisition of the fixed asset. Subsequent expenditure is added to the carrying value of the asset or is recognised separately when it is probable that future economic benefits related to the expenditure will flow to the group, and the cost can be measured reliably. The carrying amount related to replace parts is expensed. Other repair and maintenance costs are recognised in profit or loss in the period during which the cost is incurred. Property, plant and equipment are depreciated on a straight-line basis. The cost of acquisition of property, plant and equipment is depreciated to their expected residual value, which in general is estimated to be nil. The estimated useful lives, residual values and depreciation methods are reviewed at the end of each reporting period and changed if necessary. When the carrying amount of an item of property, plant and equipment is higher than its estimated recoverable amount (the higher of fair value less costs to sell and value in use), the carrying amount is reduced to the recoverable amount and recognised as impairment in the statement of income. Gains and losses on disposal of property, plant and equipment are recognised in the income statement as the difference between the sales price and the carrying amount.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__34": {
"value": "Intangible assetsIntangible assets consist mainly of standard software, licenses and ERP system. A minor part of intangible assets consists of internally generated cost incurred in the development phase of software, as these costs meet the specific criteria for recognition in the balance sheet, as defined in IAS 38 Intangible assets. Intangible assets are recognised at cost of acquisition less amortisation. Intangible assets are amortised on a straight-line basis to an estimated residual value of nil. Order backlog arising upon a business combination is amortised over its estimated use-ful life. When the carrying amount of an intangible asset is higher than its estimated recoverable amount, the carrying amount is reduced to the recoverable amount and recognised as impairment in the statement of income. Brand arising upon a business combination is not amortised. Brands are reviewed for impairment on an annual basis, or more frequently if there are indications of impairment.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__33-1": {
"value": "Intangible assetsIntangible assets consist mainly of standard software, licenses and ERP system. A minor part of intangible assets consists of internally generated cost incurred in the development phase of software, as these costs meet the specific criteria for recognition in the balance sheet, as defined in IAS 38 Intangible assets. Intangible assets are recognised at cost of acquisition less amortisation. Intangible assets are amortised on a straight-line basis to an estimated residual value of nil. Order backlog arising upon a business combination is amortised over its estimated use-ful life. When the carrying amount of an intangible asset is higher than its estimated recoverable amount, the carrying amount is reduced to the recoverable amount and recognised as impairment in the statement of income. Brand arising upon a business combination is not amortised. Brands are reviewed for impairment on an annual basis, or more frequently if there are indications of impairment.GoodwillGoodwill arising upon a business combination is not amortised. Goodwill does not generate cash flows that are independent of other assets or groups of assets and is allocated to the cash- generating units that are expected to benefit from the synergies of the combination that gave rise to goodwill. Cash-generating units to which goodwill has been allocated are reviewed for impairment on an annual basis, or more frequently if there are indications of impairment. If the recoverable amount of the cash-generating unit is less than it\u2019s carrying value, the impairment loss is allocated first to reduce the carrying value of goodwill and then to the other assets in the cash-generating unit pro rata based on the carrying amount of each asset in the unit. The carrying value of individual assets is not reduced below nil. An impairment loss recognised for goodwill is not reversed in subsequent periods if the recoverable amount of the cash-generating unit increases. Any impairment is recognised as part of impairment in the statement of income.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__37": {
"value": "GoodwillGoodwill arising upon a business combination is not amortised. Goodwill does not generate cash flows that are independent of other assets or groups of assets and is allocated to the cash- generating units that are expected to benefit from the synergies of the combination that gave rise to goodwill. Cash-generating units to which goodwill has been allocated are reviewed for impairment on an annual basis, or more frequently if there are indications of impairment. If the recoverable amount of the cash-generating unit is less than it\u2019s carrying value, the impairment loss is allocated first to reduce the carrying value of goodwill and then to the other assets in the cash-generating unit pro rata based on the carrying amount of each asset in the unit. The carrying value of individual assets is not reduced below nil. An impairment loss recognised for goodwill is not reversed in subsequent periods if the recoverable amount of the cash-generating unit increases. Any impairment is recognised as part of impairment in the statement of income.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__46": {
"value": "Financial assets and liabilities Financial assets and financial liabilities are recognised in the group\u2019s statement of financial position when the group becomes a party to the contractual provisions of the instrument.Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognised immediately in profit or loss.Financial assetsIFRS 9 Financial Instruments contains three principal classi-fication categories for financial assets: measured at amortised cost, fair value through other comprehensive income (FVOCI) and fair value through profit or loss (FVTPL). The classification of financial assets is generally based on the business model in which a financial asset is managed and its contractual cash flow characteristics. All financial assets are recognised initially at fair value, with addition of transaction costs for assets not at FVTPL.The group\u2019s financial assets are primarily cash and cash equivalents, trade and other receivables and work in progress (contract assets). Based on the nature of these assets and how they are managed, the group has evaluated that these qualify for classification as measured at amortised cost. These assets are subsequently measured at amortised cost using the effective interest method. The amortised cost is reduced by impairment losses. Impairment of financial assetsThe group recognises loss allowances at an amount equal to lifetime Expected Credit losses (ECL) on receivables and work in progress. ECLs are probability-weighted estimates of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e. the difference between the cash flows due to the group in accordance with the contract and the cash flows that the group expects to receive). ECLs are discounted at the effective interest rate of the financial assets.The group assesses at each reporting date whether financial asset carried at amortised cost are credit impaired. A financial asset is credit impaired if one or more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred. Evidence of credit impairment includes the following observable data: significant financial difficulty of the debtor, a breach of contract such as a default or being more than 60 days past due, the restructuring of a receivable by the group on terms that the group would not consider otherwise, or it is probable that the debtor will enter bankruptcy or other financial reorganisation, or the disappearance of an active market for a security because of financial difficulties. See note 3 for a description of recognition of ECLs.Loss allowances are deducted from the gross carrying amount of the financial asset. The gross carrying amount of a financial asset is derecognised when the group has no reasonable expectations of recovering a financial asset in its entirety or a portion thereof. Re-ceivables are credit-impaired if the client goes bankrupt, collection by a debt collector has been unsuccessful for a period and in other concrete cases. The group expects no significant recovery from the amount that is credit-impaired. However, financial assets that are credit-impaired could still be subject to enforcement activities.Financial liabilitiesThe group has financial liabilities measured at amortised cost and fair value through profit or loss. Financial liabilities at amortised cost comprise largely trade payable, other current liabilities and in-terest-bearing liabilities. These obligations are initially recognised at fair value less transaction costs and subsequently measured at amortised cost through using the effective interest method.Embedded derivativesAn embedded derivative shall not be separated from the host contract and recognised as a derivative if the economic characteristics and the economic risks of the embedded derivative are closely related to the economic characteristics and the economic risk of the host contract. The company has certain cross border sales contracts in a currency that is not the functional currency of either of the parties to the contract.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__44": {
"value": "Financial assets and liabilities Financial assets and financial liabilities are recognised in the group\u2019s statement of financial position when the group becomes a party to the contractual provisions of the instrument.Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognised immediately in profit or loss.Financial assetsIFRS 9 Financial Instruments contains three principal classi-fication categories for financial assets: measured at amortised cost, fair value through other comprehensive income (FVOCI) and fair value through profit or loss (FVTPL). The classification of financial assets is generally based on the business model in which a financial asset is managed and its contractual cash flow characteristics. All financial assets are recognised initially at fair value, with addition of transaction costs for assets not at FVTPL.The group\u2019s financial assets are primarily cash and cash equivalents, trade and other receivables and work in progress (contract assets). Based on the nature of these assets and how they are managed, the group has evaluated that these qualify for classification as measured at amortised cost. These assets are subsequently measured at amortised cost using the effective interest method. The amortised cost is reduced by impairment losses. Impairment of financial assetsThe group recognises loss allowances at an amount equal to lifetime Expected Credit losses (ECL) on receivables and work in progress. ECLs are probability-weighted estimates of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e. the difference between the cash flows due to the group in accordance with the contract and the cash flows that the group expects to receive). ECLs are discounted at the effective interest rate of the financial assets.The group assesses at each reporting date whether financial asset carried at amortised cost are credit impaired. A financial asset is credit impaired if one or more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred. Evidence of credit impairment includes the following observable data: significant financial difficulty of the debtor, a breach of contract such as a default or being more than 60 days past due, the restructuring of a receivable by the group on terms that the group would not consider otherwise, or it is probable that the debtor will enter bankruptcy or other financial reorganisation, or the disappearance of an active market for a security because of financial difficulties. See note 3 for a description of recognition of ECLs.Loss allowances are deducted from the gross carrying amount of the financial asset. The gross carrying amount of a financial asset is derecognised when the group has no reasonable expectations of recovering a financial asset in its entirety or a portion thereof. Re-ceivables are credit-impaired if the client goes bankrupt, collection by a debt collector has been unsuccessful for a period and in other concrete cases. The group expects no significant recovery from the amount that is credit-impaired. However, financial assets that are credit-impaired could still be subject to enforcement activities.Financial liabilitiesThe group has financial liabilities measured at amortised cost and fair value through profit or loss. Financial liabilities at amortised cost comprise largely trade payable, other current liabilities and in-terest-bearing liabilities. These obligations are initially recognised at fair value less transaction costs and subsequently measured at amortised cost through using the effective interest method.Embedded derivativesAn embedded derivative shall not be separated from the host contract and recognised as a derivative if the economic characteristics and the economic risks of the embedded derivative are closely related to the economic characteristics and the economic risk of the host contract. The company has certain cross border sales contracts in a currency that is not the functional currency of either of the parties to the contract.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__43": {
"value": "Financial assets and liabilities Financial assets and financial liabilities are recognised in the group\u2019s statement of financial position when the group becomes a party to the contractual provisions of the instrument.Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognised immediately in profit or loss.Financial assetsIFRS 9 Financial Instruments contains three principal classi-fication categories for financial assets: measured at amortised cost, fair value through other comprehensive income (FVOCI) and fair value through profit or loss (FVTPL). The classification of financial assets is generally based on the business model in which a financial asset is managed and its contractual cash flow characteristics. All financial assets are recognised initially at fair value, with addition of transaction costs for assets not at FVTPL.The group\u2019s financial assets are primarily cash and cash equivalents, trade and other receivables and work in progress (contract assets). Based on the nature of these assets and how they are managed, the group has evaluated that these qualify for classification as measured at amortised cost. These assets are subsequently measured at amortised cost using the effective interest method. The amortised cost is reduced by impairment losses. Impairment of financial assetsThe group recognises loss allowances at an amount equal to lifetime Expected Credit losses (ECL) on receivables and work in progress. ECLs are probability-weighted estimates of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e. the difference between the cash flows due to the group in accordance with the contract and the cash flows that the group expects to receive). ECLs are discounted at the effective interest rate of the financial assets.The group assesses at each reporting date whether financial asset carried at amortised cost are credit impaired. A financial asset is credit impaired if one or more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred. Evidence of credit impairment includes the following observable data: significant financial difficulty of the debtor, a breach of contract such as a default or being more than 60 days past due, the restructuring of a receivable by the group on terms that the group would not consider otherwise, or it is probable that the debtor will enter bankruptcy or other financial reorganisation, or the disappearance of an active market for a security because of financial difficulties. See note 3 for a description of recognition of ECLs.Loss allowances are deducted from the gross carrying amount of the financial asset. The gross carrying amount of a financial asset is derecognised when the group has no reasonable expectations of recovering a financial asset in its entirety or a portion thereof. Re-ceivables are credit-impaired if the client goes bankrupt, collection by a debt collector has been unsuccessful for a period and in other concrete cases. The group expects no significant recovery from the amount that is credit-impaired. However, financial assets that are credit-impaired could still be subject to enforcement activities.Financial liabilitiesThe group has financial liabilities measured at amortised cost and fair value through profit or loss. Financial liabilities at amortised cost comprise largely trade payable, other current liabilities and in-terest-bearing liabilities. These obligations are initially recognised at fair value less transaction costs and subsequently measured at amortised cost through using the effective interest method.Embedded derivativesAn embedded derivative shall not be separated from the host contract and recognised as a derivative if the economic characteristics and the economic risks of the embedded derivative are closely related to the economic characteristics and the economic risk of the host contract. The company has certain cross border sales contracts in a currency that is not the functional currency of either of the parties to the contract.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__42": {
"value": "Financial assets and liabilities Financial assets and financial liabilities are recognised in the group\u2019s statement of financial position when the group becomes a party to the contractual provisions of the instrument.Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognised immediately in profit or loss.Financial assetsIFRS 9 Financial Instruments contains three principal classi-fication categories for financial assets: measured at amortised cost, fair value through other comprehensive income (FVOCI) and fair value through profit or loss (FVTPL). The classification of financial assets is generally based on the business model in which a financial asset is managed and its contractual cash flow characteristics. All financial assets are recognised initially at fair value, with addition of transaction costs for assets not at FVTPL.The group\u2019s financial assets are primarily cash and cash equivalents, trade and other receivables and work in progress (contract assets). Based on the nature of these assets and how they are managed, the group has evaluated that these qualify for classification as measured at amortised cost. These assets are subsequently measured at amortised cost using the effective interest method. The amortised cost is reduced by impairment losses. Impairment of financial assetsThe group recognises loss allowances at an amount equal to lifetime Expected Credit losses (ECL) on receivables and work in progress. ECLs are probability-weighted estimates of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e. the difference between the cash flows due to the group in accordance with the contract and the cash flows that the group expects to receive). ECLs are discounted at the effective interest rate of the financial assets.The group assesses at each reporting date whether financial asset carried at amortised cost are credit impaired. A financial asset is credit impaired if one or more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred. Evidence of credit impairment includes the following observable data: significant financial difficulty of the debtor, a breach of contract such as a default or being more than 60 days past due, the restructuring of a receivable by the group on terms that the group would not consider otherwise, or it is probable that the debtor will enter bankruptcy or other financial reorganisation, or the disappearance of an active market for a security because of financial difficulties. See note 3 for a description of recognition of ECLs.Loss allowances are deducted from the gross carrying amount of the financial asset. The gross carrying amount of a financial asset is derecognised when the group has no reasonable expectations of recovering a financial asset in its entirety or a portion thereof. Re-ceivables are credit-impaired if the client goes bankrupt, collection by a debt collector has been unsuccessful for a period and in other concrete cases. The group expects no significant recovery from the amount that is credit-impaired. However, financial assets that are credit-impaired could still be subject to enforcement activities.Financial liabilitiesThe group has financial liabilities measured at amortised cost and fair value through profit or loss. Financial liabilities at amortised cost comprise largely trade payable, other current liabilities and in-terest-bearing liabilities. These obligations are initially recognised at fair value less transaction costs and subsequently measured at amortised cost through using the effective interest method.Embedded derivativesAn embedded derivative shall not be separated from the host contract and recognised as a derivative if the economic characteristics and the economic risks of the embedded derivative are closely related to the economic characteristics and the economic risk of the host contract. The company has certain cross border sales contracts in a currency that is not the functional currency of either of the parties to the contract.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__41": {
"value": "Financial assets and liabilities Financial assets and financial liabilities are recognised in the group\u2019s statement of financial position when the group becomes a party to the contractual provisions of the instrument.Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognised immediately in profit or loss.Financial assetsIFRS 9 Financial Instruments contains three principal classi-fication categories for financial assets: measured at amortised cost, fair value through other comprehensive income (FVOCI) and fair value through profit or loss (FVTPL). The classification of financial assets is generally based on the business model in which a financial asset is managed and its contractual cash flow characteristics. All financial assets are recognised initially at fair value, with addition of transaction costs for assets not at FVTPL.The group\u2019s financial assets are primarily cash and cash equivalents, trade and other receivables and work in progress (contract assets). Based on the nature of these assets and how they are managed, the group has evaluated that these qualify for classification as measured at amortised cost. These assets are subsequently measured at amortised cost using the effective interest method. The amortised cost is reduced by impairment losses. Impairment of financial assetsThe group recognises loss allowances at an amount equal to lifetime Expected Credit losses (ECL) on receivables and work in progress. ECLs are probability-weighted estimates of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e. the difference between the cash flows due to the group in accordance with the contract and the cash flows that the group expects to receive). ECLs are discounted at the effective interest rate of the financial assets.The group assesses at each reporting date whether financial asset carried at amortised cost are credit impaired. A financial asset is credit impaired if one or more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred. Evidence of credit impairment includes the following observable data: significant financial difficulty of the debtor, a breach of contract such as a default or being more than 60 days past due, the restructuring of a receivable by the group on terms that the group would not consider otherwise, or it is probable that the debtor will enter bankruptcy or other financial reorganisation, or the disappearance of an active market for a security because of financial difficulties. See note 3 for a description of recognition of ECLs.Loss allowances are deducted from the gross carrying amount of the financial asset. The gross carrying amount of a financial asset is derecognised when the group has no reasonable expectations of recovering a financial asset in its entirety or a portion thereof. Re-ceivables are credit-impaired if the client goes bankrupt, collection by a debt collector has been unsuccessful for a period and in other concrete cases. The group expects no significant recovery from the amount that is credit-impaired. However, financial assets that are credit-impaired could still be subject to enforcement activities.Financial liabilitiesThe group has financial liabilities measured at amortised cost and fair value through profit or loss. Financial liabilities at amortised cost comprise largely trade payable, other current liabilities and in-terest-bearing liabilities. These obligations are initially recognised at fair value less transaction costs and subsequently measured at amortised cost through using the effective interest method.Embedded derivativesAn embedded derivative shall not be separated from the host contract and recognised as a derivative if the economic characteristics and the economic risks of the embedded derivative are closely related to the economic characteristics and the economic risk of the host contract. The company has certain cross border sales contracts in a currency that is not the functional currency of either of the parties to the contract.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__40": {
"value": "Financial assets and liabilities Financial assets and financial liabilities are recognised in the group\u2019s statement of financial position when the group becomes a party to the contractual provisions of the instrument.Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognised immediately in profit or loss.Financial assetsIFRS 9 Financial Instruments contains three principal classi-fication categories for financial assets: measured at amortised cost, fair value through other comprehensive income (FVOCI) and fair value through profit or loss (FVTPL). The classification of financial assets is generally based on the business model in which a financial asset is managed and its contractual cash flow characteristics. All financial assets are recognised initially at fair value, with addition of transaction costs for assets not at FVTPL.The group\u2019s financial assets are primarily cash and cash equivalents, trade and other receivables and work in progress (contract assets). Based on the nature of these assets and how they are managed, the group has evaluated that these qualify for classification as measured at amortised cost. These assets are subsequently measured at amortised cost using the effective interest method. The amortised cost is reduced by impairment losses. Impairment of financial assetsThe group recognises loss allowances at an amount equal to lifetime Expected Credit losses (ECL) on receivables and work in progress. ECLs are probability-weighted estimates of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e. the difference between the cash flows due to the group in accordance with the contract and the cash flows that the group expects to receive). ECLs are discounted at the effective interest rate of the financial assets.The group assesses at each reporting date whether financial asset carried at amortised cost are credit impaired. A financial asset is credit impaired if one or more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred. Evidence of credit impairment includes the following observable data: significant financial difficulty of the debtor, a breach of contract such as a default or being more than 60 days past due, the restructuring of a receivable by the group on terms that the group would not consider otherwise, or it is probable that the debtor will enter bankruptcy or other financial reorganisation, or the disappearance of an active market for a security because of financial difficulties. See note 3 for a description of recognition of ECLs.Loss allowances are deducted from the gross carrying amount of the financial asset. The gross carrying amount of a financial asset is derecognised when the group has no reasonable expectations of recovering a financial asset in its entirety or a portion thereof. Re-ceivables are credit-impaired if the client goes bankrupt, collection by a debt collector has been unsuccessful for a period and in other concrete cases. The group expects no significant recovery from the amount that is credit-impaired. However, financial assets that are credit-impaired could still be subject to enforcement activities.Financial liabilitiesThe group has financial liabilities measured at amortised cost and fair value through profit or loss. Financial liabilities at amortised cost comprise largely trade payable, other current liabilities and in-terest-bearing liabilities. These obligations are initially recognised at fair value less transaction costs and subsequently measured at amortised cost through using the effective interest method.Embedded derivativesAn embedded derivative shall not be separated from the host contract and recognised as a derivative if the economic characteristics and the economic risks of the embedded derivative are closely related to the economic characteristics and the economic risk of the host contract. The company has certain cross border sales contracts in a currency that is not the functional currency of either of the parties to the contract.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__39": {
"value": "Financial assets and liabilities Financial assets and financial liabilities are recognised in the group\u2019s statement of financial position when the group becomes a party to the contractual provisions of the instrument.Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognised immediately in profit or loss.Financial assetsIFRS 9 Financial Instruments contains three principal classi-fication categories for financial assets: measured at amortised cost, fair value through other comprehensive income (FVOCI) and fair value through profit or loss (FVTPL). The classification of financial assets is generally based on the business model in which a financial asset is managed and its contractual cash flow characteristics. All financial assets are recognised initially at fair value, with addition of transaction costs for assets not at FVTPL.The group\u2019s financial assets are primarily cash and cash equivalents, trade and other receivables and work in progress (contract assets). Based on the nature of these assets and how they are managed, the group has evaluated that these qualify for classification as measured at amortised cost. These assets are subsequently measured at amortised cost using the effective interest method. The amortised cost is reduced by impairment losses. Impairment of financial assetsThe group recognises loss allowances at an amount equal to lifetime Expected Credit losses (ECL) on receivables and work in progress. ECLs are probability-weighted estimates of credit losses. Credit losses are measured as the present value of all cash shortfalls (i.e. the difference between the cash flows due to the group in accordance with the contract and the cash flows that the group expects to receive). ECLs are discounted at the effective interest rate of the financial assets.The group assesses at each reporting date whether financial asset carried at amortised cost are credit impaired. A financial asset is credit impaired if one or more events that have a detrimental impact on the estimated future cash flows of the financial asset have occurred. Evidence of credit impairment includes the following observable data: significant financial difficulty of the debtor, a breach of contract such as a default or being more than 60 days past due, the restructuring of a receivable by the group on terms that the group would not consider otherwise, or it is probable that the debtor will enter bankruptcy or other financial reorganisation, or the disappearance of an active market for a security because of financial difficulties. See note 3 for a description of recognition of ECLs.Loss allowances are deducted from the gross carrying amount of the financial asset. The gross carrying amount of a financial asset is derecognised when the group has no reasonable expectations of recovering a financial asset in its entirety or a portion thereof. Re-ceivables are credit-impaired if the client goes bankrupt, collection by a debt collector has been unsuccessful for a period and in other concrete cases. The group expects no significant recovery from the amount that is credit-impaired. However, financial assets that are credit-impaired could still be subject to enforcement activities.Financial liabilitiesThe group has financial liabilities measured at amortised cost and fair value through profit or loss. Financial liabilities at amortised cost comprise largely trade payable, other current liabilities and in-terest-bearing liabilities. These obligations are initially recognised at fair value less transaction costs and subsequently measured at amortised cost through using the effective interest method.Embedded derivativesAn embedded derivative shall not be separated from the host contract and recognised as a derivative if the economic characteristics and the economic risks of the embedded derivative are closely related to the economic characteristics and the economic risk of the host contract. The company has certain cross border sales contracts in a currency that is not the functional currency of either of the parties to the contract.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__47": {
"value": "Cash and cash equivalentsCash and cash equivalents include cash, bank deposits and other cash equivalents with a maturity of less than three months at the date of acquisition.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__48": {
"value": "Restricted cashRestricted cash is cash with restrictions above 3 months. Restricted funds are classified as non-current when the restriction is more than 12 months and is presented as non-current financial asset in the balance sheet.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__49": {
"value": "Provision for obligations Provisions for obligations such as restructuring, onerous contracts, project liabilities and legal claims are recognised when the group, as a result of a past event, has an existing legal or constructive obligation, it is probable that the group will be required to settle the obligation, and the amount can be measured reliably. Provisions are measured at management\u2019s best estimate of the expenditure required to settle the obligation at the reporting date. The estimate is made based on the actual circumstances related to each individual item.Provisions for project liabilities are measured at the expected cost to settle the obligation. A reimbursement asset is recognised if the company is covered for losses incurred through an insurance company and it is virtually certain that the company will receive compensation. A reimbursement asset reduces the net cost recognised in the statement of income.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__50": {
"value": "PensionsThe group has primarily defined contribution pension plans.For defined contributions plans, the group pays contributions to private, administered insurance plans for pensions on a statutory, contractual or voluntary basis. The group has no additional obligations after the contributions have been paid. Contributions to defined contribution plans are expensed as incurred. LINK Arkitektur AB participate in a defined benefit multi-employer plan that is accounted for as a defined contribution plan. The group has no early retirement plans.Remaining defined benefit pension plans are primarily an individual unfunded agreement in Multiconsult Norge AS and a funded plan in LINK Arkitektur AS. Pension obligations for defined benefit plans are estimated on an annual basis by independent actuaries. See note 8.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__52": {
"value": "Income taxAssets and liabilities related to current tax payable are measured at the amount expected to be received from or paid to the taxation authorities. Deferred tax assets and liabilities are calculated based on the liability method, including all temporary differences between the carrying amounts and tax bases of assets and liabilities in the consolidated financial statements, including losses carried forward. Deferred tax assets and liabilities are not recognised if the temporary difference arises from the initial recognition of goodwill. For investments in subsidiaries, associated companies or joint ventures, deferred tax liabilities are not recognised for taxable temporary differences when the group is able to control the timing of reversal of temporary differences and it is probable that the temporary difference will not reverse in the foreseeable future. Similarly, deferred tax assets are only recognised for such investments if it is probable that the temporary difference will reverse in the foreseeable future and that sufficient taxable income will be available to allow the asset to be recovered.Deferred tax assets are recognised to the extent that it is probable that the tax assets will be utilised. Tax rates that are enacted or substantially enacted at the end of the reporting period and undiscounted amounts are used. Deferred tax assets and liabilities are recognised net when there is a legal right to offset payable tax assets and liabilities, and the group is able to and intends to settle payable income tax net.The group considers expenses as tax deductible and income as not taxable based on interpretation of applicable legislation and regulations and when it is considered probable that the treatment will be accepted by the taxation authorities. The group provides for uncertain and contested tax positions based on the expected payment.The income tax expense for a period consists of income tax payable and deferred tax. Income tax is recognised in profit or loss, except for when it relates to items that are recognised in equity, either directly or through other comprehensive income.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__51": {
"value": "Income taxAssets and liabilities related to current tax payable are measured at the amount expected to be received from or paid to the taxation authorities. Deferred tax assets and liabilities are calculated based on the liability method, including all temporary differences between the carrying amounts and tax bases of assets and liabilities in the consolidated financial statements, including losses carried forward. Deferred tax assets and liabilities are not recognised if the temporary difference arises from the initial recognition of goodwill. For investments in subsidiaries, associated companies or joint ventures, deferred tax liabilities are not recognised for taxable temporary differences when the group is able to control the timing of reversal of temporary differences and it is probable that the temporary difference will not reverse in the foreseeable future. Similarly, deferred tax assets are only recognised for such investments if it is probable that the temporary difference will reverse in the foreseeable future and that sufficient taxable income will be available to allow the asset to be recovered.Deferred tax assets are recognised to the extent that it is probable that the tax assets will be utilised. Tax rates that are enacted or substantially enacted at the end of the reporting period and undiscounted amounts are used. Deferred tax assets and liabilities are recognised net when there is a legal right to offset payable tax assets and liabilities, and the group is able to and intends to settle payable income tax net.The group considers expenses as tax deductible and income as not taxable based on interpretation of applicable legislation and regulations and when it is considered probable that the treatment will be accepted by the taxation authorities. The group provides for uncertain and contested tax positions based on the expected payment.The income tax expense for a period consists of income tax payable and deferred tax. Income tax is recognised in profit or loss, except for when it relates to items that are recognised in equity, either directly or through other comprehensive income.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__53": {
"value": "Statement of cash flowsThe statement of cash flows has been prepared in accordance with the indirect method. Interest received and paid are reported as part of financing activities. Dividends paid are presented as part of financing activities.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__54": {
"value": "Lease agreementsThe group as lesseeMulticonsult has two classes of assets that have been reported as right-of-use assets: buildings (primarily office premises) and cars.Recognition exemptionsThe group applies the practical expedients to not recognise right-of-use assets and liabilities for leases with lease periods of one year or less and where the underlying assets are of low value. Low value has been defined on the basis that the underlying assets, when new, are individually of low value, i.e. office furniture, water dispensers, coffee machines, IT equipment for use by the individual employees, printers and copy machines etc. For these leases, the group recognises the lease payments as an operating expense on a straight-line basis over the term of the lease unless another systematic basis is more representative of the time pattern in which economic benefits from the leased assets are consumed. Identifying a leaseThe group assesses whether a contract is or contains a lease, at inception of the contract. For the group there are no difficult evaluations to determine if contracts contain leases. Only lease payments are included in the calculation of the lease liability. Several of the agreements for lease of office premises contain renewal options, and the group makes concrete evaluations of each contract to determine the lease term. Recognition and measurement of right-of-use assets and lease liabilitiesThe group recognises a right-of-use asset and a corresponding lease liability with respect to all lease arrangements in which it is the lessee, with the exemptions as mentioned above. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by using an incremental borrowing rate.Lease payments included in the measurement of the lease liability comprise:\u2022 Fixed lease payments (including in-substance fixed payments), less any lease incentives receivable;\u2022 Variable lease payments that depend on an index or rate, initially measured using the index or rate at the commencement date;\u2022 The amount expected to be payable by the lessee under residual value guarantees;\u2022 The exercise price of purchase options, if the lessee is reasonably certain to exercise the options; and\u2022 Payments of penalties for terminating the lease, if the lease term reflects the exercise of an option to terminate the lease.Currently the group have no leases that contains variable lease payments.The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing the carrying amount to reflect the lease payments made.The group remeasures the lease liability (and makes a correspondingadjustment to the related right-of-use asset) whenever:\u2022 The lease term has changed or there is a significant event or change in circumstances resulting in a change in the assessment of exercise of a purchase option, in which case the lease liability is remeasured by discounting the revised lease payments using a revised discount rate.\u2022 The lease payments change due to changes in an index or rate or a change in expected payment under a guaran-teed residual value, in which cases the lease liability is remeasured by discounting the revised lease payments us-ing an unchanged discount rate (unless the lease payments change is due to a change in a floating interest rate, in which case a revised discount rate is used).\u2022 A lease contract is modified, and the lease modification is not accounted for as a separate lease, in which case the lease liability is remeasured based on the lease term of the modified lease by discounting the revised lease payments using a revised discount rate at the effective date of the modification.Several of the groups lease contracts for office premises are subject to an annual indexation regulation, a few of the contracts are subject to a quarterly index regulation. The most common index regulation is based on country specific CPI. The right-of-use assets comprise the initial measurement of the corresponding lease liability, lease payments made at or before the commencement day, less any lease incentives received and any initial direct costs. These assets are subsequently measured at cost less accumulated depreciation and impairment losses.Right-of-use assets are depreciated over the shorter period of lease term and useful life of the underlying asset. If a lease transfers ownership of the underlying asset or the cost of the right-of-use asset reflects that the group expects to exercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset. The depreciation starts at the commencement date of the lease.The group applies IAS 36 Impairment of Assets to determine whether a right-of-use asset is impaired and to account for any impairment loss identified. An asset is impaired when the carrying amount exceeds its recoverable amount. Recoverable amount is determined when there is any indication that an asset may be impaired. All right-of-use assets are assessed for impairment indicators at the end of each reporting period. Lease termThe lease term is defined as the non-cancellable period for which a lessee has the right to use an underlying asset, together with both periods covered by an option to extend the lease if the lessee is reasonably certain to exercise that option, and periods covered by an option to terminate the lease if the lessee is reasonably certain not to exercise that option.The group has several contracts containing options for extension of various length.If the lease period is medium long, the group has evaluated that it is reasonably certain that the group will exercise an option to extend/not exercise the option to terminate the contract. Medium long term is regarded to be 4-5 years. This is relevant when there are no other facts and evaluations suggesting the opposite, for example if it is uncertainty if the group will continue business in the relevant area. For longer terms, 5-8 years, it is evaluated if there are obvious economic incentives to renew or other statements that indicates renewal. If there are no such, the group normally is not able to conclude that it is reasonably certain that will be renewed/extended. For longer periods, above 8 years, the group will normally not be able to conclude that it is reasonably certain to extend.For some contracts there is a long non-cancellable period for the main contract, and a renewal option for a smaller contract (e.g. parking), and in absence of other information the group expect that the opti-ons will be utilised up to the same lease term as the main contract.Interest rateUpon initial measurement of the lease liability, the lease payments are discounted using the interest rate implicit in the lease. For many of the lease contracts entered into by the group, this rate cannot be readily determined, and the group\u2019s incremental borrowing rate is used.The group has created a model for the incremental borrowing rate. The model includes the Risk-Free Rate and a country risk for the country where the contract originates. Further, the model considers a government bond for 0-3 years, 3-5 years and 5-10 years, where the duration reflect the contract terms. Lending cost and financial spread is also included in the model. The model is tailored to the asset classes, which for the group is property and cars. The calculation of the incremental borrowing rate is updated annually.ImpairmentThe group applies IAS 36 Impairment of Assets to determine whether a right-of-use asset is impaired and accounts for any identified impairment loss as described in the \u2018Property, Plant and Equipment\u2019 policy.The group as lessorThe group has not entered into any lease agreements as a lessor.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__55": {
"value": "DividendsDividends to the company\u2019s shareholders are classified as a liability when the dividends proposed have been approved by the annual general meeting.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__56": {
"value": "Employee Ownership ProgrammeMulticonsult ASA has two employee ownership programmes for employees of the group. Through the share purchase plan, the company offers employees of the group shares in Multiconsult ASA with a discount of 20 per cent. Shares purchased by the employees through the programme are subject to a two-year lock-in period. Based on independent party calculations according to an option-pricing model (\u201cBlack Scholes\u201d), a part of the discount is recognised as employee benefit expense in the statement of income and a part directly to equity. The main part of the discount can be related to reduction in value due to the lock-in period and a loss on an equity transaction. Through the share ownership plan, the company offers newly hired employees of the group to receive a defined number of complimentary shares in Multiconsult ASA. The value of these shares is recognised as employee benefit expense and constitute a taxable benefit for the employee. See more details in note 7.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__60": {
"value": "NOTE 2 B Significant judgements in the application of group accounting policies and accounting estimates The preparation of financial statements in accordance with IFRS requires that management makes assessments, estimates and assumptions that impact reported amounts for revenues, expenses, assets and liabilities and presentation of contingent liabilities at the end of the reporting period.Judgements that management have made as part of the application of the entity\u2019s accounting policies and that have the most significantimpact on the amounts recognised in the financial statements are as follows:Business combinationsThe company continuously evaluates opportunities for strategic acquisitions of businesses within the consultant and advisory market. Goodwill is not amortised and is tested for impairment on an annual basis, whilst intangible assets will normally be amortised, allocating the cost of acquisition to profit or loss on a systematic basis.Development costsThe company carries out a range of research and development activities and projects, none of which are individually significant. Refer to note 9 for more information. Some expenses incurred in the development phase of an intangible asset shall be recognised in the balance sheet if specific criteria in IAS 38 Intangible Assets have been satisfied. Costs that do not satisfy these criteria are recognised as expenses in the statement of income as incurred and may not be recognised in the balance sheet at a later date. Regarding sensitivity linked to macro-economic conditions see section for Macro-economic development in director\u2019s report. Sources of estimation uncertainty with a significant risk of a material adjustment to the carrying amount in the following period:Revenue The majority of the projects are charged on hourly basis. A minority of the projects are fixed price and time-based with a cap. In principle, all worked hours shall be paid according to the agreed rate in the contract. Revenue is recognised when the services are rendered. The company makes continuous assessment of the probability that hours worked will be paid and makes adjustments to recognised revenues as appropriate. The main uncertainty relating to the assessment of contract revenue is associated with work efficiency, change orders, claims, damages and incentives. Even though the company has considerable experience in project management and measurement, there is an inherent risk associated with all these estimates.ProvisionsThe group performs a large number of projects which vary in size. When performing a project, defects or damage that arise as a consequence of the deliverable may be discovered and result in a claim against the company. There may be potential defects or damages that have not been reported as a claim to the group, and that the group therefore is not aware of. Furthermore, the time horizon from reporting a case until final settlement may be several years. The size of the settlements may vary considerably. The group performs a thorough review of each claim. The group makes provisions for liabilities when there is a present legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount can be reliably estimated. Provisions are reviewed at each balance sheet date and adjusted to reflect the current best estimate. Multiconsult has insurance policies and routines for following up project risk. The group makes period reviews together with the insurance company. Expected reimbursement from the insurance company related to recognised provisions is recognised if it is virtually certain that the company will receive compensation.The actual outcomes may differ materially from the estimates used. Refer to note 18 Provisions, disputes and contingent liabilities.ImpairmentCash-generating units are reviewed for impairment when indicators exist and on an annual basis when it includes goodwill. The estimated recoverable amounts are affected by assumptions in connection with the estimation of future cash flows, as well as the discount rate for the estimation of the present value of the cash flows. Refer to note 11 Intangible assets and goodwill for further disclosure.Income tax and indirect taxThe company conducts activities both within and outside Norway. There is a risk that the tax authorities may make assessments that differ from the group with regard to the amount of income tax and indirect tax payable. The group provides for income tax and indirect taxes based on the best estimate of the amounts payable for obligations that are probable, assuming that the group and the tax authorities have access to the same information. The group is not familiar with any significant disagreements upon issue of these consolidated financial statements.Climate- and nature-related risksNature-related risks provides both downsides and upsides for Multiconsult. The risks are addressed in line with other treats and opportunities. Transition risk and physical risk is evaluated separately. Nature-related physical risk is evaluated to be low, as the group does not own substantial assets vulnerable to acute or chronic physical risk. For Multiconsult, it is especially through the clients that the group face this type of risk. Nature-related transitional risks result from a misalignment between an organisation\u2019s or investor\u2019s strategy and management and the changing regulatory, policy or societal landscape in which it operates. Both Multiconsult and clients face these types of risks.Climate-related physical risks are risks resulting from climate change and can be event driven (acute) or longer-term shifts (chronic) in climate patterns. Physical climate-related risk for Multiconsult is evaluated to be low, as the group does not own substantial assets vulnerable to acute or chronic physical risk. The clients, however, can be highly exposed to physical risks, and it is important that Multiconsult have relevant competence to service its clients in order to treat such risks.The transitional climate-related risk with the highest impact is linked to the market. The market risk for Multiconsult is considered low for short-, medium- and long term. However, this requires that Multiconsult is up to date on the clients\u2019 climate-related risks and has knowledge about the policy and legal changes that are coming.In 2024, climate-related effects did not have a material impact on the group\u2019s financial statements. In line with ESRS requirements, Multiconsult conducted a double materiality assessment (DMA) in 2024, with the results presented in the Sustainability Statement of this report. The assessment identified no material financial risks related to climate change or biodiversity; however, both topics are considered material due to the impacts from Multiconsult\u2019s operations. In 2025, the group will update the DMA with an extended risk analysis focused on climate-related risks.For more information, see reporting according to ESRS E1 Climate Change and ESRS E4 Biodiversity and ecosystems in the Sustainability Statement of this report.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__59": {
"value": "NOTE 2 B Significant judgements in the application of group accounting policies and accounting estimates The preparation of financial statements in accordance with IFRS requires that management makes assessments, estimates and assumptions that impact reported amounts for revenues, expenses, assets and liabilities and presentation of contingent liabilities at the end of the reporting period.Judgements that management have made as part of the application of the entity\u2019s accounting policies and that have the most significantimpact on the amounts recognised in the financial statements are as follows:Business combinationsThe company continuously evaluates opportunities for strategic acquisitions of businesses within the consultant and advisory market. Goodwill is not amortised and is tested for impairment on an annual basis, whilst intangible assets will normally be amortised, allocating the cost of acquisition to profit or loss on a systematic basis.Development costsThe company carries out a range of research and development activities and projects, none of which are individually significant. Refer to note 9 for more information. Some expenses incurred in the development phase of an intangible asset shall be recognised in the balance sheet if specific criteria in IAS 38 Intangible Assets have been satisfied. Costs that do not satisfy these criteria are recognised as expenses in the statement of income as incurred and may not be recognised in the balance sheet at a later date. Regarding sensitivity linked to macro-economic conditions see section for Macro-economic development in director\u2019s report. Sources of estimation uncertainty with a significant risk of a material adjustment to the carrying amount in the following period:Revenue The majority of the projects are charged on hourly basis. A minority of the projects are fixed price and time-based with a cap. In principle, all worked hours shall be paid according to the agreed rate in the contract. Revenue is recognised when the services are rendered. The company makes continuous assessment of the probability that hours worked will be paid and makes adjustments to recognised revenues as appropriate. The main uncertainty relating to the assessment of contract revenue is associated with work efficiency, change orders, claims, damages and incentives. Even though the company has considerable experience in project management and measurement, there is an inherent risk associated with all these estimates.ProvisionsThe group performs a large number of projects which vary in size. When performing a project, defects or damage that arise as a consequence of the deliverable may be discovered and result in a claim against the company. There may be potential defects or damages that have not been reported as a claim to the group, and that the group therefore is not aware of. Furthermore, the time horizon from reporting a case until final settlement may be several years. The size of the settlements may vary considerably. The group performs a thorough review of each claim. The group makes provisions for liabilities when there is a present legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount can be reliably estimated. Provisions are reviewed at each balance sheet date and adjusted to reflect the current best estimate. Multiconsult has insurance policies and routines for following up project risk. The group makes period reviews together with the insurance company. Expected reimbursement from the insurance company related to recognised provisions is recognised if it is virtually certain that the company will receive compensation.The actual outcomes may differ materially from the estimates used. Refer to note 18 Provisions, disputes and contingent liabilities.ImpairmentCash-generating units are reviewed for impairment when indicators exist and on an annual basis when it includes goodwill. The estimated recoverable amounts are affected by assumptions in connection with the estimation of future cash flows, as well as the discount rate for the estimation of the present value of the cash flows. Refer to note 11 Intangible assets and goodwill for further disclosure.Income tax and indirect taxThe company conducts activities both within and outside Norway. There is a risk that the tax authorities may make assessments that differ from the group with regard to the amount of income tax and indirect tax payable. The group provides for income tax and indirect taxes based on the best estimate of the amounts payable for obligations that are probable, assuming that the group and the tax authorities have access to the same information. The group is not familiar with any significant disagreements upon issue of these consolidated financial statements.Climate- and nature-related risksNature-related risks provides both downsides and upsides for Multiconsult. The risks are addressed in line with other treats and opportunities. Transition risk and physical risk is evaluated separately. Nature-related physical risk is evaluated to be low, as the group does not own substantial assets vulnerable to acute or chronic physical risk. For Multiconsult, it is especially through the clients that the group face this type of risk. Nature-related transitional risks result from a misalignment between an organisation\u2019s or investor\u2019s strategy and management and the changing regulatory, policy or societal landscape in which it operates. Both Multiconsult and clients face these types of risks.Climate-related physical risks are risks resulting from climate change and can be event driven (acute) or longer-term shifts (chronic) in climate patterns. Physical climate-related risk for Multiconsult is evaluated to be low, as the group does not own substantial assets vulnerable to acute or chronic physical risk. The clients, however, can be highly exposed to physical risks, and it is important that Multiconsult have relevant competence to service its clients in order to treat such risks.The transitional climate-related risk with the highest impact is linked to the market. The market risk for Multiconsult is considered low for short-, medium- and long term. However, this requires that Multiconsult is up to date on the clients\u2019 climate-related risks and has knowledge about the policy and legal changes that are coming.In 2024, climate-related effects did not have a material impact on the group\u2019s financial statements. In line with ESRS requirements, Multiconsult conducted a double materiality assessment (DMA) in 2024, with the results presented in the Sustainability Statement of this report. The assessment identified no material financial risks related to climate change or biodiversity; however, both topics are considered material due to the impacts from Multiconsult\u2019s operations. In 2025, the group will update the DMA with an extended risk analysis focused on climate-related risks.For more information, see reporting according to ESRS E1 Climate Change and ESRS E4 Biodiversity and ecosystems in the Sustainability Statement of this report.",
"dimensions": {
"concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__58": {
"value": "NOTE 2 B Significant judgements in the application of group accounting policies and accounting estimates The preparation of financial statements in accordance with IFRS requires that management makes assessments, estimates and assumptions that impact reported amounts for revenues, expenses, assets and liabilities and presentation of contingent liabilities at the end of the reporting period.Judgements that management have made as part of the application of the entity\u2019s accounting policies and that have the most significantimpact on the amounts recognised in the financial statements are as follows:Business combinationsThe company continuously evaluates opportunities for strategic acquisitions of businesses within the consultant and advisory market. Goodwill is not amortised and is tested for impairment on an annual basis, whilst intangible assets will normally be amortised, allocating the cost of acquisition to profit or loss on a systematic basis.Development costsThe company carries out a range of research and development activities and projects, none of which are individually significant. Refer to note 9 for more information. Some expenses incurred in the development phase of an intangible asset shall be recognised in the balance sheet if specific criteria in IAS 38 Intangible Assets have been satisfied. Costs that do not satisfy these criteria are recognised as expenses in the statement of income as incurred and may not be recognised in the balance sheet at a later date. Regarding sensitivity linked to macro-economic conditions see section for Macro-economic development in director\u2019s report. Sources of estimation uncertainty with a significant risk of a material adjustment to the carrying amount in the following period:Revenue The majority of the projects are charged on hourly basis. A minority of the projects are fixed price and time-based with a cap. In principle, all worked hours shall be paid according to the agreed rate in the contract. Revenue is recognised when the services are rendered. The company makes continuous assessment of the probability that hours worked will be paid and makes adjustments to recognised revenues as appropriate. The main uncertainty relating to the assessment of contract revenue is associated with work efficiency, change orders, claims, damages and incentives. Even though the company has considerable experience in project management and measurement, there is an inherent risk associated with all these estimates.ProvisionsThe group performs a large number of projects which vary in size. When performing a project, defects or damage that arise as a consequence of the deliverable may be discovered and result in a claim against the company. There may be potential defects or damages that have not been reported as a claim to the group, and that the group therefore is not aware of. Furthermore, the time horizon from reporting a case until final settlement may be several years. The size of the settlements may vary considerably. The group performs a thorough review of each claim. The group makes provisions for liabilities when there is a present legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount can be reliably estimated. Provisions are reviewed at each balance sheet date and adjusted to reflect the current best estimate. Multiconsult has insurance policies and routines for following up project risk. The group makes period reviews together with the insurance company. Expected reimbursement from the insurance company related to recognised provisions is recognised if it is virtually certain that the company will receive compensation.The actual outcomes may differ materially from the estimates used. Refer to note 18 Provisions, disputes and contingent liabilities.ImpairmentCash-generating units are reviewed for impairment when indicators exist and on an annual basis when it includes goodwill. The estimated recoverable amounts are affected by assumptions in connection with the estimation of future cash flows, as well as the discount rate for the estimation of the present value of the cash flows. Refer to note 11 Intangible assets and goodwill for further disclosure.Income tax and indirect taxThe company conducts activities both within and outside Norway. There is a risk that the tax authorities may make assessments that differ from the group with regard to the amount of income tax and indirect tax payable. The group provides for income tax and indirect taxes based on the best estimate of the amounts payable for obligations that are probable, assuming that the group and the tax authorities have access to the same information. The group is not familiar with any significant disagreements upon issue of these consolidated financial statements.Climate- and nature-related risksNature-related risks provides both downsides and upsides for Multiconsult. The risks are addressed in line with other treats and opportunities. Transition risk and physical risk is evaluated separately. Nature-related physical risk is evaluated to be low, as the group does not own substantial assets vulnerable to acute or chronic physical risk. For Multiconsult, it is especially through the clients that the group face this type of risk. Nature-related transitional risks result from a misalignment between an organisation\u2019s or investor\u2019s strategy and management and the changing regulatory, policy or societal landscape in which it operates. Both Multiconsult and clients face these types of risks.Climate-related physical risks are risks resulting from climate change and can be event driven (acute) or longer-term shifts (chronic) in climate patterns. Physical climate-related risk for Multiconsult is evaluated to be low, as the group does not own substantial assets vulnerable to acute or chronic physical risk. The clients, however, can be highly exposed to physical risks, and it is important that Multiconsult have relevant competence to service its clients in order to treat such risks.The transitional climate-related risk with the highest impact is linked to the market. The market risk for Multiconsult is considered low for short-, medium- and long term. However, this requires that Multiconsult is up to date on the clients\u2019 climate-related risks and has knowledge about the policy and legal changes that are coming.In 2024, climate-related effects did not have a material impact on the group\u2019s financial statements. In line with ESRS requirements, Multiconsult conducted a double materiality assessment (DMA) in 2024, with the results presented in the Sustainability Statement of this report. The assessment identified no material financial risks related to climate change or biodiversity; however, both topics are considered material due to the impacts from Multiconsult\u2019s operations. In 2025, the group will update the DMA with an extended risk analysis focused on climate-related risks.For more information, see reporting according to ESRS E1 Climate Change and ESRS E4 Biodiversity and ecosystems in the Sustainability Statement of this report.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__57": {
"value": "NOTE 2 B Significant judgements in the application of group accounting policies and accounting estimates The preparation of financial statements in accordance with IFRS requires that management makes assessments, estimates and assumptions that impact reported amounts for revenues, expenses, assets and liabilities and presentation of contingent liabilities at the end of the reporting period.Judgements that management have made as part of the application of the entity\u2019s accounting policies and that have the most significantimpact on the amounts recognised in the financial statements are as follows:Business combinationsThe company continuously evaluates opportunities for strategic acquisitions of businesses within the consultant and advisory market. Goodwill is not amortised and is tested for impairment on an annual basis, whilst intangible assets will normally be amortised, allocating the cost of acquisition to profit or loss on a systematic basis.Development costsThe company carries out a range of research and development activities and projects, none of which are individually significant. Refer to note 9 for more information. Some expenses incurred in the development phase of an intangible asset shall be recognised in the balance sheet if specific criteria in IAS 38 Intangible Assets have been satisfied. Costs that do not satisfy these criteria are recognised as expenses in the statement of income as incurred and may not be recognised in the balance sheet at a later date. Regarding sensitivity linked to macro-economic conditions see section for Macro-economic development in director\u2019s report. Sources of estimation uncertainty with a significant risk of a material adjustment to the carrying amount in the following period:Revenue The majority of the projects are charged on hourly basis. A minority of the projects are fixed price and time-based with a cap. In principle, all worked hours shall be paid according to the agreed rate in the contract. Revenue is recognised when the services are rendered. The company makes continuous assessment of the probability that hours worked will be paid and makes adjustments to recognised revenues as appropriate. The main uncertainty relating to the assessment of contract revenue is associated with work efficiency, change orders, claims, damages and incentives. Even though the company has considerable experience in project management and measurement, there is an inherent risk associated with all these estimates.ProvisionsThe group performs a large number of projects which vary in size. When performing a project, defects or damage that arise as a consequence of the deliverable may be discovered and result in a claim against the company. There may be potential defects or damages that have not been reported as a claim to the group, and that the group therefore is not aware of. Furthermore, the time horizon from reporting a case until final settlement may be several years. The size of the settlements may vary considerably. The group performs a thorough review of each claim. The group makes provisions for liabilities when there is a present legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount can be reliably estimated. Provisions are reviewed at each balance sheet date and adjusted to reflect the current best estimate. Multiconsult has insurance policies and routines for following up project risk. The group makes period reviews together with the insurance company. Expected reimbursement from the insurance company related to recognised provisions is recognised if it is virtually certain that the company will receive compensation.The actual outcomes may differ materially from the estimates used. Refer to note 18 Provisions, disputes and contingent liabilities.ImpairmentCash-generating units are reviewed for impairment when indicators exist and on an annual basis when it includes goodwill. The estimated recoverable amounts are affected by assumptions in connection with the estimation of future cash flows, as well as the discount rate for the estimation of the present value of the cash flows. Refer to note 11 Intangible assets and goodwill for further disclosure.Income tax and indirect taxThe company conducts activities both within and outside Norway. There is a risk that the tax authorities may make assessments that differ from the group with regard to the amount of income tax and indirect tax payable. The group provides for income tax and indirect taxes based on the best estimate of the amounts payable for obligations that are probable, assuming that the group and the tax authorities have access to the same information. The group is not familiar with any significant disagreements upon issue of these consolidated financial statements.Climate- and nature-related risksNature-related risks provides both downsides and upsides for Multiconsult. The risks are addressed in line with other treats and opportunities. Transition risk and physical risk is evaluated separately. Nature-related physical risk is evaluated to be low, as the group does not own substantial assets vulnerable to acute or chronic physical risk. For Multiconsult, it is especially through the clients that the group face this type of risk. Nature-related transitional risks result from a misalignment between an organisation\u2019s or investor\u2019s strategy and management and the changing regulatory, policy or societal landscape in which it operates. Both Multiconsult and clients face these types of risks.Climate-related physical risks are risks resulting from climate change and can be event driven (acute) or longer-term shifts (chronic) in climate patterns. Physical climate-related risk for Multiconsult is evaluated to be low, as the group does not own substantial assets vulnerable to acute or chronic physical risk. The clients, however, can be highly exposed to physical risks, and it is important that Multiconsult have relevant competence to service its clients in order to treat such risks.The transitional climate-related risk with the highest impact is linked to the market. The market risk for Multiconsult is considered low for short-, medium- and long term. However, this requires that Multiconsult is up to date on the clients\u2019 climate-related risks and has knowledge about the policy and legal changes that are coming.In 2024, climate-related effects did not have a material impact on the group\u2019s financial statements. In line with ESRS requirements, Multiconsult conducted a double materiality assessment (DMA) in 2024, with the results presented in the Sustainability Statement of this report. The assessment identified no material financial risks related to climate change or biodiversity; however, both topics are considered material due to the impacts from Multiconsult\u2019s operations. In 2025, the group will update the DMA with an extended risk analysis focused on climate-related risks.For more information, see reporting according to ESRS E1 Climate Change and ESRS E4 Biodiversity and ecosystems in the Sustainability Statement of this report.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__61": {
"value": "Business combinationsThe company continuously evaluates opportunities for strategic acquisitions of businesses within the consultant and advisory market. Goodwill is not amortised and is tested for impairment on an annual basis, whilst intangible assets will normally be amortised, allocating the cost of acquisition to profit or loss on a systematic basis.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__62": {
"value": "ProvisionsThe group performs a large number of projects which vary in size. When performing a project, defects or damage that arise as a consequence of the deliverable may be discovered and result in a claim against the company. There may be potential defects or damages that have not been reported as a claim to the group, and that the group therefore is not aware of. Furthermore, the time horizon from reporting a case until final settlement may be several years. The size of the settlements may vary considerably. The group performs a thorough review of each claim. The group makes provisions for liabilities when there is a present legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount can be reliably estimated. Provisions are reviewed at each balance sheet date and adjusted to reflect the current best estimate. Multiconsult has insurance policies and routines for following up project risk. The group makes period reviews together with the insurance company. Expected reimbursement from the insurance company related to recognised provisions is recognised if it is virtually certain that the company will receive compensation.The actual outcomes may differ materially from the estimates used. Refer to note 18 Provisions, disputes and contingent liabilities.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__63": {
"value": "NOTE 3 Financial Risk Management The group\u2019s exposure to financial risk is primarily related to credit risk, liquidity risk, currency risk and interest rate risk. Risk management in the group aims to support value creation in the group and to secure a continuing solid financial platform through visibility and strategic management of both financial and operational risk factors. Operational risk relates mainly to larger projects, which is continuously reviewed by the executive management.a) Credit riskCredit risk is the risk that clients are not able to settle their payment obligations. Credit risk is considered to be a part of business risk and is reviewed as part of ongoing operations. A major part of the group\u2019s activities was conducted in the subsidiary Multiconsult Norge AS (77.2 per cent of operating revenues in 2024), with the subsidiary LINK Arkitektur AS as the second largest (4.9 per cent of operating revenues in 2024). The companies in the group have established procedures for credit assessment of clients as well as suppliers. The risk that clients do not have the financial ability to settle their obligations is considered to be low. Historically, only minor credit losses on receivables have been realised. The group\u2019s clients are to a large extent public sector or well- established companies.The largest proportion of the group\u2019s clients are Norwegian, thus creating a geographical concentration of risk. Of the group\u2019s revenues in 2024 and 2023, approximately half relates to public sector clients and approximately 83 per cent relates to clients in Norway. Multiconsult Norge AS has some large contracts that, to a certain extent, lead to a concentration of risk within a small number of large clients. The group\u2019s five largest individual clients comprised approximately 22 per cent (19) of the group\u2019s operating revenues in 2024. The ten largest individual clients comprised approximately 35 per cent (30) of the group\u2019s operating revenues in 2024. The group\u2019s ten largest individual clients in relation to trade receivables and work in progress on 31 December 2024 comprised approximately 32 per cent (30) and 40 per cent (58), respectively.The group\u2019s maximum credit exposure comprises the carrying amount of receivables, work in progress, and cash and cash equivalents and restricted cash. General payment terms are 30 days. Non-current receivables comprise limited amounts and have no fixed maturity date. The group assesses that the risk for trade receivable and work in progress not being realised primarily relates to disputes regarding consideration. Individual assessments are made of trade receivables over a certain size, with a particular focus on those more than 60 days overdue. Generally, clients are invoiced continuously for hours worked on the assignments. The assessment of whether revenue has been earned is, in some cases, also performed after the hours have been invoiced, with a reduction of revenues and work in progress or recognition of prepaid revenues (contract liability). To the degree that reduction to revenues has been realised in the form of a credit note, revenues has been reduced, instead of recognising the adjustment as a realised loss. Realised losses in the table below are therefore related to bankruptcies etc. at clients and represents actual credit losses. In December 2023, in relation to the Sotra Link project, the client put in place a bank guarantee in favour of Multiconsult Norge AS as security for unpaid remuneration for performed work including late payment interest. Legal proceedings are set to start in September 2025.Maturities of trade receivables, accrued revenues and other receivables 31 December 2024Maturities of receivables that have not been impairedAmounts in NOK thousand Not due 0-30 Days 30-60 Days 60-90 Days >90 DaysTrade receivables 954 027 684 769 86 660 14 150 7 008 161 441Work in progress 320 491 320 457 - - - -1)Other current receivables62 939 62 939 - - - -2)Other non-current receivables3 174 3 174 - - - -Allowance for losses on receivables (5 621) 521 - (266) 48 (4 786)Total trade and other receivables 1 335 011 1 070 817 86 660 13 883 6 961 156 6551) Other current receivables do not include prepayments and restricted cash, which are not considered financial assets.2) Other non-current receivables do not include net pension assets and reimbursement assets.Maturities of trade receivables, accrued revenues and other receivables 31 December 2023Maturities of receivables that have not been impairedAmounts in NOK thousand Not due 0-30 Days 30-60 Days 60-90 Days >90 DaysTrade receivables 981 412 613 551 165 259 31 858 15 935 154 809 Work in progress 259 207 259 207 - - - -1)Other current receivables57 687 57 687 - - - -2)Other non-current receivables3 178 3 178 - - - -Allowance for losses on receivables (4 625) - (7) (469) (234) (3 914)Total trade and other receivables 1 296 859 933 623 165 252 31 389 15 701 150 8941) Other current receivables do not include prepayments and restricted cash, which are not considered financial assets.2) Other non-current receivables do not include net pension assets and reimbursement assets.Changes in allowances for losses on receivables during the yearAmounts in NOK thousand 2024 2023Opening balance allowance for losses on receivables 4 625 7 585Change in allowances for losses on trade receivable during the year 996 (2 960)Closing balance allowance for losses on receivables 5 621 4 625Realised losses in the event of bankruptcy etc. 1 785 - Loss on receivables in other operating expenses in the statement of profit or loss 3 073 965b) Liquidity riskLiquidity risk refers to the potential difficulty in settling financial obligations as they come due. The risk arises when there is a mismatch between the cash flows generated by the business and the financial obligations that need to be met. To manage liquidity risk, the group develops liquidity management strategies, which are implemented through liquidity budgets and are continuously reviewed. The group\u2019s liquidity risk exposure is limited, but with significant short-term and seasonal variation. The highest level of net working capital is normally during the third quarter. Liquidity is managed closely through budgets and regular short- and long-term forecasting. Historically, the group has had sufficient liquidity and has annually paid dividends to the owners. The group\u2019s cash flows from operating activities in 2024 and 2023 were positive. The operations in Multiconsult are subject to normal fluctuations that impact cash flows throughout the year, with the majority of payments being made to employees and sub-contractors.The loan portfolio consists of an overdraft loan facility and revolving credit facility. The overdraft loan facility of NOK 320.0 million is part of a cash pool. The cash pool is a multi-currency and multi-account system for the legal entities Multiconsult Norge AS, LINK Arkitektur AS, LINK Arkitektur AB, LINK Arkitektur A/S, Iterio AB, A-Lab AS and Multiconsult UK Limited, where Multiconsult ASA is the owner of the cash pool\u2019s top account and the debtor of the facility. In addition, Multiconsult ASA has a committed revolving credit facility of NOK 800 million (300). The revolving credit facility includes an accordion option of NOK 0.0 million (500.0). Loan portfolio with Nordea bank is a 3-year (+ 3 month) facility until March 2026. The loan agreements include a covenant requiring that net interest-bearing liabilities (excluding restricted cash) of the group shall not exceed 3.0 times last twelve months EBITDA, and a covenant requiring an equity ratio of at least 25 per cent, reported quarterly. Covenant ratios are calculated excluding IFRS 16 effects, and the EBITDA includes \u201ccarve-out\u201d for certain limited one-off costs. Multiconsult ASA is in compliance with its financial covenants on 31 December 2024. The guarantee facility of NOK 120.0 million is renewed annually however individual guarantees under the guarantee facility can run for up to five years.As part of completing the 2024 share buyback programme Multiconsult ASA entered into a share loan agreement with its largest shareholder Stiftelsen Multiconsult. The agreement, dated 3 December 2024, involves a loan of 180 000 Multicon-sult shares in connection with the implementation of the 2024 employee share purchase programme. Multiconsult will return the full number of shares to Stiftelsen Multiconsult no later than six months from the agreement date. In consideration for the share loan, Multiconsult shall pay to Stiftelsen Multiconsult an amount corresponding to 4.41 per cent p.a. based on 180 000 shares at a value of NOK 194.0 per share. The loan of NOK 34.9 million is presented as current interest-bearing liability in the statement of financial position.Change in interest-bearing liabilities in the balance sheet from 2023 to 2024 corresponds to the proceeds and instalments reported in the statement of cash flow. The loan of shares from Stiftelsen Multiconsult of NOK 34.9 million constitutes a non-cash transaction and is not included in the cash flow statement, as it does not directly affect cash flows.Amounts in NOK thousand 31.12.2024 31.12.2023Non-current and current interest-bearing liabilities 284 920 450 000Total interest-bearing liabilities 284 920 450 000The existing loan agreement, overdraft facility and guarantee agreement contain negative pledge in relation to new loan agreements and cross default clauses, and limitations in ente-ring into new loan agreements without the consent of the lender. See section \u201dcapital management\u201d below. Maturity interest-bearing liabilities 31 December 2024Carrying amount Maturities Total paymentsAmounts in NOK thousand <1 year 1-2 years > 2 yearsInterest-bearing liabilities 284 920 34 920 250 000 - 284 920Interest on interest-bearing liabilities* - 25 641 6 391 - 32 032Total interest-bearing liabilities incl. interest 284 920 60 561 256 391 - 316 952* Calculated up until maturity of loan portfolio with Nordea, March 2026Maturity interest-bearing liabilities 31 December 2023Carrying amount Maturities Total paymentsAmounts in NOK thousand <1 year 1-2 years > 2 yearsInterest-bearing liabilities 450 000 - - 450 000 450 000Interest on interest-bearing liabilities 21 490 21 490 - 42 980Total interest-bearing liabilities incl. interest 450 000 21 490 21 490 450 000 492 980For information on maturities of lease liabilities, see note 13.There are no significant restrictions on the company\u2019s ability to access or use the group\u2019s assets or to settle the group\u2019s liabilities, see however restricted cash in note 19. c) Currency riskSeveral business units carry out a small number of projects in other currencies than their functional currency. The currency risk relates to the delivery of services where revenue is in a foreign currency. Several ongoing foreign assignments have agreed rates in currencies other than the functional currency of the business unit, mainly EUR and USD. When a significant currency risk arises, the risk is assessed separately, and the risk can be mitigated through the use of forward currency contracts. The group had no forward currency contracts on 31 December 2024 and 2023. The group has, to a limited degree, bank accounts, trade receivables and trade payables in foreign currency. When entering contracts in foreign currency the company evaluates currency risks and the need to secure these risks. The subsidiaries hold monetary items primarily in their functional currency. Changes in currency rates between NOK and foreign currencies will influence the group\u2019s statement of profit or loss and equity.For accounting purposes, the group is exposed to currency translation risk related to foreign subsidiaries and associated companies, primarily to the following currencies - mentioned here by ISO currency code: PLN, DKK, SEK, EUR and GBP. Currency risk arising from equity in foreign entities is not hedged, and currency changes affect the group\u2019s equity through other comprehensive income. Subsidiaries that conduct services abroad may be subject to currency risk that may influence their statement of income and equity. The effect on monetary items from a reasonably possible change in currency rates compared to the separate group entities\u2019 functional currency would be insignificant on 31 December 2024 and 2023.d) Interest rate riskThe group\u2019s operating revenues and cash flows from operating activities are to a limited degree directly affected by interest rate changes. The group\u2019s interest rate risk is related to variable interest on bank accounts and on liabilities. Due to the limited amount of net interest-bearing liabilities on 31 December 2024 and 2023, a change in interest rates of half a percentage point would result in insignificant change in annual net interest expense. However, based on the average net interest-bearing liabilities reported quarterly, there would be an increase in interest expenses of approximately NOK 1.9 million for the financial year 2025. e) Categories of financial instrumentsThe group has the following categories of financial instruments:31 December 2024Estimated Level in the fair Amounts in NOK thousand FVTPL Amortised cost Totalfair valuevalue hierarchyASSETSShares and equity interests 2 130 - 2 130 2 130 3Other non-current receivables - 3 174 3 174 3 174 N/ANon-current financial assets, restricted funds - 28 361 28 361 28 361 N/A1)Trade receivables and other current receivables - 1 333 286 1 333 286 1 333 286 N/ACash and cash equivalents - 164 488 164 488 164 488 N/ATotal assets 2 130 1 529 309 1 531 439 1 531 439 Estimated fair value 2 130 1 529 309 1 531 439 1 531 439 Estimated Level in the fair Amounts in NOK thousand FVTPL Amortised cost Totalfair valuevalue hierarchyLIABILITIESInterest-bearing liabilities (excluding lease liabilities) - 250 000 250 000 250 000 N/A2)Trade payables and other current liabilities- 1 134 849 1 134 849 1 134 849 N/ATotal liabilities - 1 384 849 1 384 849 1 384 849Estimated fair value - 1 384 849 1 384 849 1 384 8491) Prepayments are excluded since this analysis is only required for financial instruments. It also excludes net pension assets and reimbursement assets.2) Prepaid revenues and income taxes payable are excluded from trade payables and other liabilities, since this analysis is only required for financial instruments. It also excludes provisions, net pension liabilities and lease liabilities.31 December 2023Estimated fair Level in the fair Amounts in NOK thousand FVTPL Amortised cost Totalvaluevalue hierarchyASSETSShares and equity interests 4 649 - 4 649 4 649 3Other non-current receivables - 3 178 3 178 3 178 N/ANon-current financial assets, - 26 887 26 887 26 887 N/Arestricted fundsTrade receivables and other current - 1 300 619 1 300 619 1 300 619 N/A1)receivablesCash and cash equivalents - 278 088 278 088 278 088 N/ATotal assets 4 649 1 608 772 1 613 421 1 613 421 Estimated fair value 4 649 1 608 772 1 613 421 1 613 421 Estimated fair Level in the fair Amounts in NOK thousand FVTPL Amortised cost Totalvaluevalue hierarchyLIABILITIESInterest-bearing liabilities (excluding - 450 000 450 000 450 000 N/Alease liabilities)2)Other non-current obligations- 45 122 45 122 45 122 N/ATrade payables and other current - 1 131 942 1 131 942 1 131 942 N/A3)liabilitiesTotal liabilities - 1 627 064 1 627 064 1 627 064Estimated fair value - 1 627 064 1 627 064 1 627 0641) Prepayments are excluded since this analysis is only required for financial instruments. It also excludes net pension assets and reimbursement assets.2) Other non-current obligations include a put option over NCI of NOK 36.0 million.3) Prepaid revenues and income taxes payable are excluded from trade payables and other liabilities, since this analysis is only required for financial instruments. It also excludes provisions, net pension liabilities and lease liabilities.Fair value estimates and the fair value hierarchyThe group measures fair value based on the following hierarchy that reflects the input used in measuring fair value:Level 1: Quoted prices (unadjusted) in active markets for identical financial instruments.Level 2: Inputs other than quoted prices included within Level 1 that are observable for assets or liabilities, either directly (i.e. as prices) or indirectly (i.e. derived from prices).Level 3: Inputs for assets or liabilities that are not based on observable marked data (unobservable inputs).The net carrying amounts of trade receivables, other receivables, cash and cash equivalents, interest-bearing liabilities and trade payable are deemed to approximate fair value. Shares and equity interests that are not listed, have a low value and it is assumed that the carrying amounts approximate fair value. f) Capital managementThe group has followed up its capital structure by securing adequate free liquidity in the form of cash, bank placements and bank overdraft, to be able to continuously service its obligations without significant loan financing, have adequate equity and to have available liquidity. Multiconsult have set financial targets as follows:\u2022 Gearing: The maximum gearing (NIBD/EBITDA) shall be 2.5x. The company shall aim to have a gearing of 1.0x - 2.0x in normal circumstances. In special circumstances (such as acquisitions) gearing may go up to 3.0x for a period not exceeding 18 months. Gearing is measured excluding IFRS 16 effects.\u2022 Equity: Equity ratio above 25 per cent. Equity ratio shall be measured excluding IFRS 16 effects.\u2022 Profitability: 10 per cent EBITA margin \u2013 measured on an annual basis, exclusive extraordinary items.\u2022 Revenue growth: Ambition of CAGR 8-10 per cent revenue growth over the cycle (2025-2030), including M&ACalculated covenants based on amounts adjusted for IFRS 16 effects and \u201dcarve-out\u201d:31.12.2024 31.12 20231)Covenant net interest-bearing liabilities/EBITDA0.22 0.381)Covenant Equity ratio43.2% 36.5%1) See section APM",
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"value": "a) Credit riskCredit risk is the risk that clients are not able to settle their payment obligations. Credit risk is considered to be a part of business risk and is reviewed as part of ongoing operations. A major part of the group\u2019s activities was conducted in the subsidiary Multiconsult Norge AS (77.2 per cent of operating revenues in 2024), with the subsidiary LINK Arkitektur AS as the second largest (4.9 per cent of operating revenues in 2024). The companies in the group have established procedures for credit assessment of clients as well as suppliers. The risk that clients do not have the financial ability to settle their obligations is considered to be low. Historically, only minor credit losses on receivables have been realised. The group\u2019s clients are to a large extent public sector or well- established companies.The largest proportion of the group\u2019s clients are Norwegian, thus creating a geographical concentration of risk. Of the group\u2019s revenues in 2024 and 2023, approximately half relates to public sector clients and approximately 83 per cent relates to clients in Norway. Multiconsult Norge AS has some large contracts that, to a certain extent, lead to a concentration of risk within a small number of large clients. The group\u2019s five largest individual clients comprised approximately 22 per cent (19) of the group\u2019s operating revenues in 2024. The ten largest individual clients comprised approximately 35 per cent (30) of the group\u2019s operating revenues in 2024. The group\u2019s ten largest individual clients in relation to trade receivables and work in progress on 31 December 2024 comprised approximately 32 per cent (30) and 40 per cent (58), respectively.The group\u2019s maximum credit exposure comprises the carrying amount of receivables, work in progress, and cash and cash equivalents and restricted cash. General payment terms are 30 days. Non-current receivables comprise limited amounts and have no fixed maturity date. The group assesses that the risk for trade receivable and work in progress not being realised primarily relates to disputes regarding consideration. Individual assessments are made of trade receivables over a certain size, with a particular focus on those more than 60 days overdue. Generally, clients are invoiced continuously for hours worked on the assignments. The assessment of whether revenue has been earned is, in some cases, also performed after the hours have been invoiced, with a reduction of revenues and work in progress or recognition of prepaid revenues (contract liability). To the degree that reduction to revenues has been realised in the form of a credit note, revenues has been reduced, instead of recognising the adjustment as a realised loss. Realised losses in the table below are therefore related to bankruptcies etc. at clients and represents actual credit losses. In December 2023, in relation to the Sotra Link project, the client put in place a bank guarantee in favour of Multiconsult Norge AS as security for unpaid remuneration for performed work including late payment interest. Legal proceedings are set to start in September 2025.Maturities of trade receivables, accrued revenues and other receivables 31 December 2024Maturities of receivables that have not been impairedAmounts in NOK thousand Not due 0-30 Days 30-60 Days 60-90 Days >90 DaysTrade receivables 954 027 684 769 86 660 14 150 7 008 161 441Work in progress 320 491 320 457 - - - -1)Other current receivables62 939 62 939 - - - -2)Other non-current receivables3 174 3 174 - - - -Allowance for losses on receivables (5 621) 521 - (266) 48 (4 786)Total trade and other receivables 1 335 011 1 070 817 86 660 13 883 6 961 156 6551) Other current receivables do not include prepayments and restricted cash, which are not considered financial assets.2) Other non-current receivables do not include net pension assets and reimbursement assets.Maturities of trade receivables, accrued revenues and other receivables 31 December 2023Maturities of receivables that have not been impairedAmounts in NOK thousand Not due 0-30 Days 30-60 Days 60-90 Days >90 DaysTrade receivables 981 412 613 551 165 259 31 858 15 935 154 809 Work in progress 259 207 259 207 - - - -1)Other current receivables57 687 57 687 - - - -2)Other non-current receivables3 178 3 178 - - - -Allowance for losses on receivables (4 625) - (7) (469) (234) (3 914)Total trade and other receivables 1 296 859 933 623 165 252 31 389 15 701 150 8941) Other current receivables do not include prepayments and restricted cash, which are not considered financial assets.2) Other non-current receivables do not include net pension assets and reimbursement assets.Changes in allowances for losses on receivables during the yearAmounts in NOK thousand 2024 2023Opening balance allowance for losses on receivables 4 625 7 585Change in allowances for losses on trade receivable during the year 996 (2 960)Closing balance allowance for losses on receivables 5 621 4 625Realised losses in the event of bankruptcy etc. 1 785 - Loss on receivables in other operating expenses in the statement of profit or loss 3 073 965e) Categories of financial instrumentsThe group has the following categories of financial instruments:31 December 2024Estimated Level in the fair Amounts in NOK thousand FVTPL Amortised cost Totalfair valuevalue hierarchyASSETSShares and equity interests 2 130 - 2 130 2 130 3Other non-current receivables - 3 174 3 174 3 174 N/ANon-current financial assets, restricted funds - 28 361 28 361 28 361 N/A1)Trade receivables and other current receivables - 1 333 286 1 333 286 1 333 286 N/ACash and cash equivalents - 164 488 164 488 164 488 N/ATotal assets 2 130 1 529 309 1 531 439 1 531 439 Estimated fair value 2 130 1 529 309 1 531 439 1 531 439 Estimated Level in the fair Amounts in NOK thousand FVTPL Amortised cost Totalfair valuevalue hierarchyLIABILITIESInterest-bearing liabilities (excluding lease liabilities) - 250 000 250 000 250 000 N/A2)Trade payables and other current liabilities- 1 134 849 1 134 849 1 134 849 N/ATotal liabilities - 1 384 849 1 384 849 1 384 849Estimated fair value - 1 384 849 1 384 849 1 384 8491) Prepayments are excluded since this analysis is only required for financial instruments. It also excludes net pension assets and reimbursement assets.2) Prepaid revenues and income taxes payable are excluded from trade payables and other liabilities, since this analysis is only required for financial instruments. It also excludes provisions, net pension liabilities and lease liabilities.31 December 2023Estimated fair Level in the fair Amounts in NOK thousand FVTPL Amortised cost Totalvaluevalue hierarchyASSETSShares and equity interests 4 649 - 4 649 4 649 3Other non-current receivables - 3 178 3 178 3 178 N/ANon-current financial assets, - 26 887 26 887 26 887 N/Arestricted fundsTrade receivables and other current - 1 300 619 1 300 619 1 300 619 N/A1)receivablesCash and cash equivalents - 278 088 278 088 278 088 N/ATotal assets 4 649 1 608 772 1 613 421 1 613 421 Estimated fair value 4 649 1 608 772 1 613 421 1 613 421 Estimated fair Level in the fair Amounts in NOK thousand FVTPL Amortised cost Totalvaluevalue hierarchyLIABILITIESInterest-bearing liabilities (excluding - 450 000 450 000 450 000 N/Alease liabilities)2)Other non-current obligations- 45 122 45 122 45 122 N/ATrade payables and other current - 1 131 942 1 131 942 1 131 942 N/A3)liabilitiesTotal liabilities - 1 627 064 1 627 064 1 627 064Estimated fair value - 1 627 064 1 627 064 1 627 0641) Prepayments are excluded since this analysis is only required for financial instruments. It also excludes net pension assets and reimbursement assets.2) Other non-current obligations include a put option over NCI of NOK 36.0 million.3) Prepaid revenues and income taxes payable are excluded from trade payables and other liabilities, since this analysis is only required for financial instruments. It also excludes provisions, net pension liabilities and lease liabilities.Fair value estimates and the fair value hierarchyThe group measures fair value based on the following hierarchy that reflects the input used in measuring fair value:Level 1: Quoted prices (unadjusted) in active markets for identical financial instruments.Level 2: Inputs other than quoted prices included within Level 1 that are observable for assets or liabilities, either directly (i.e. as prices) or indirectly (i.e. derived from prices).Level 3: Inputs for assets or liabilities that are not based on observable marked data (unobservable inputs).The net carrying amounts of trade receivables, other receivables, cash and cash equivalents, interest-bearing liabilities and trade payable are deemed to approximate fair value. Shares and equity interests that are not listed, have a low value and it is assumed that the carrying amounts approximate fair value.NOTE 6 Revenues from contracts with clients and contract balances All revenues for the group in 2024 are from contracts with clients. Revenue is generated by delivering consulting services. The group provides a range of services, including multidisciplinary consulting and design, project engineering and management, verification, inspection, supervision and architecture \u2013 both in Norway and abroad.Disaggregation for revenues from contracts with clients2024NotAmounts in NOK thousand Region Oslo Region Norway Architecture Internationalallocated TotalExternal revenues 2 462 592 2 445 917 809 030 581 048 50 900 6 349 488Revenues per business areaBuildings & Properties 770 197 825 120 765 580 - 16 395 2 377 292Energy & Industry 691 024 759 479 41 094 - 15 089 1 506 687Mobility & Transportation 602 243 601 258 1 900 496 918 12 363 1 714 682Water & Environment 399 128 260 060 457 84 130 7 053 750 827Total 2 462 592 2 445 917 809 030 581 048 50 900 6 349 4881)Revenues per geographyNorway 2 396 320 2 398 824 442 930 - 50 900 5 288 974 Sweden 720 709 245 311 235 723 - 482 463 Denmark 222 219 113 384 - - 113 825 Poland - - - 344 629 - 344 629 All other countries 65 329 46 165 7 406 696 - 119 597 Total 2 462 592 2 445 917 809 030 581 048 50 900 6 349 4881) Revenues distributed by geography is based on the client\u2019s location.2023NotAmounts in NOK thousand Region Oslo Region Norway Architecture Internationalallocated TotalExternal revenues 2 241 846 2 172 280 700 695 499 600 11 838 5 626 259Revenues per business areaBuildings & Properties 692 924 841 138 680 623 - 4 060 2 218 746Energy & Industry 646 347 584 531 20 072 - 3 397 1 254 347Mobility & Transportation 629 004 529 339 - 439 057 3 051 1 600 452Water & Environment 273 571 217 271 - 60 544 1 330 552 715Total 2 241 846 2 172 280 700 695 499 600 11 838 5 626 2591)Revenues per geographyNorway 2 138 826 2 160 828 384 030 - 11 796 4 695 480Sweden 489 4 611 212 121 173 533 - 390 754Denmark 142 404 98 283 - - 98 829Poland 215 - - 325 552 - 325 768All other countries 102 173 6 437 6 260 516 42 115 428Total 2 241 846 2 172 280 700 695 499 600 11 838 5 626 2591) Revenues distributed by geography is based on the client\u2019s location.Contract balancesAmounts in NOK thousand Note 31.12.2024 31.12.2023Trade receivables 3, 20 948 407 976 787Work in progress (contract assets) 3, 20 320 491 259 207Prepaid revenues (contract liabilities) 169 383 168 458The increase in work in progress is driven by revenue growth. The increase must be seen in connection with reduced trade receivables and is impacted by the timing of invoicing. In addition, the maturities of unpaid trade receivables have decreased slightly on 31 December 2024, compared to 31 December 2023, see more information in note 3.Work in progress relates to the group\u2019s right to consideration for work completed but not billed at the reporting date. Work in progress is transferred to receivables when the group issues an invoice. The group has used the practical expedient not to adjust the promised amount of consideration for the effects of a significant financing component if the group expects, at contract inception, that the period between transfer of the service and when the client pays for that service will be one year or less. 15.0 per cent (24.0) of the prepaid revenues relates to contracts in Multiconsult Norge AS, 2.5 per cent (2.6) to contracts in LINK Arkitektur AS and 0.05 per cent (0.0) to contracts in Multiconsult UK. 82.5 per cent (72.6) of the prepaid revenues relates to contracts in Multiconsult Polska. Multiconsult Polska has been able to negotiate some long-term contracts with prepayments. Multiconsult\u2019s opinion is that the rationale behind the prepayments is not providing financing of the group and has consequently not recognised interest expense and offsetting increase in revenues. Multiconsult estimates that prepaid revenues of NOK 71 011 thousand on 31 December 2023 has been recognised as revenue during 2024.Order backlogRemaining Performance obligation is revenue expected to be recognised in the future related to performance obligations that are unfulfilled (or partially fulfilled) on 31 December 2024. Options and call-offs on frame agreements are not included in the order backlog before signed and thereby committed. Contracts for an agreed service delivery may include an agreed scope, with fixed price per hour but where the number of hours is not fixed. Multiconsult regards this as variable consideration and has included the expected number of hours in the order backlog. The order backlog includes the sum of all hours of work that have been sold but not yet delivered to clients. When a contract is signed with a client, the full contractual amount is registered in the ERP system. As work progresses and hours are fulfilled, the recorded amount is adjusted accordingly to reflect the work done and the remaining order backlog. The order backlog is also adjusted if there are amendments to the contract (i.e., a change order or variation order from the client).The order backlog on 31 December 2024 is estimated to NOK 4 851 million. The timing of the recognition of revenue is uncertain, as it depends on the actual progress in many different projects which involves a number of parties. The group has estimated that it may recognise approximately 53 per cent of the order backlog as revenue during 2025 and the remaining 47 per cent in the subsequent years.NOTE 20 Receivables, work in progress and prepaid expenses Amounts in NOK thousand 31.12.2024 31.12.2023Trade receivables 954 027 981 412Allowance for credit losses on receivables (see note 3) (5 621) (4 625)Total trade receivables 948 407 976 787Work in progress 320 491 259 207Prepaid expenses 90 730 115 268Other 64 445 64 692Total other current receivables and prepaid expenses 155 175 179 960Total receivables and prepaid expenses 1 424 073 1 415 954",
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"value": "a) Credit riskCredit risk is the risk that clients are not able to settle their payment obligations. Credit risk is considered to be a part of business risk and is reviewed as part of ongoing operations. A major part of the group\u2019s activities was conducted in the subsidiary Multiconsult Norge AS (77.2 per cent of operating revenues in 2024), with the subsidiary LINK Arkitektur AS as the second largest (4.9 per cent of operating revenues in 2024). The companies in the group have established procedures for credit assessment of clients as well as suppliers. The risk that clients do not have the financial ability to settle their obligations is considered to be low. Historically, only minor credit losses on receivables have been realised. The group\u2019s clients are to a large extent public sector or well- established companies.The largest proportion of the group\u2019s clients are Norwegian, thus creating a geographical concentration of risk. Of the group\u2019s revenues in 2024 and 2023, approximately half relates to public sector clients and approximately 83 per cent relates to clients in Norway. Multiconsult Norge AS has some large contracts that, to a certain extent, lead to a concentration of risk within a small number of large clients. The group\u2019s five largest individual clients comprised approximately 22 per cent (19) of the group\u2019s operating revenues in 2024. The ten largest individual clients comprised approximately 35 per cent (30) of the group\u2019s operating revenues in 2024. The group\u2019s ten largest individual clients in relation to trade receivables and work in progress on 31 December 2024 comprised approximately 32 per cent (30) and 40 per cent (58), respectively.The group\u2019s maximum credit exposure comprises the carrying amount of receivables, work in progress, and cash and cash equivalents and restricted cash. General payment terms are 30 days. Non-current receivables comprise limited amounts and have no fixed maturity date. The group assesses that the risk for trade receivable and work in progress not being realised primarily relates to disputes regarding consideration. Individual assessments are made of trade receivables over a certain size, with a particular focus on those more than 60 days overdue. Generally, clients are invoiced continuously for hours worked on the assignments. The assessment of whether revenue has been earned is, in some cases, also performed after the hours have been invoiced, with a reduction of revenues and work in progress or recognition of prepaid revenues (contract liability). To the degree that reduction to revenues has been realised in the form of a credit note, revenues has been reduced, instead of recognising the adjustment as a realised loss. Realised losses in the table below are therefore related to bankruptcies etc. at clients and represents actual credit losses. In December 2023, in relation to the Sotra Link project, the client put in place a bank guarantee in favour of Multiconsult Norge AS as security for unpaid remuneration for performed work including late payment interest. Legal proceedings are set to start in September 2025.Maturities of trade receivables, accrued revenues and other receivables 31 December 2024Maturities of receivables that have not been impairedAmounts in NOK thousand Not due 0-30 Days 30-60 Days 60-90 Days >90 DaysTrade receivables 954 027 684 769 86 660 14 150 7 008 161 441Work in progress 320 491 320 457 - - - -1)Other current receivables62 939 62 939 - - - -2)Other non-current receivables3 174 3 174 - - - -Allowance for losses on receivables (5 621) 521 - (266) 48 (4 786)Total trade and other receivables 1 335 011 1 070 817 86 660 13 883 6 961 156 6551) Other current receivables do not include prepayments and restricted cash, which are not considered financial assets.2) Other non-current receivables do not include net pension assets and reimbursement assets.Maturities of trade receivables, accrued revenues and other receivables 31 December 2023Maturities of receivables that have not been impairedAmounts in NOK thousand Not due 0-30 Days 30-60 Days 60-90 Days >90 DaysTrade receivables 981 412 613 551 165 259 31 858 15 935 154 809 Work in progress 259 207 259 207 - - - -1)Other current receivables57 687 57 687 - - - -2)Other non-current receivables3 178 3 178 - - - -Allowance for losses on receivables (4 625) - (7) (469) (234) (3 914)Total trade and other receivables 1 296 859 933 623 165 252 31 389 15 701 150 8941) Other current receivables do not include prepayments and restricted cash, which are not considered financial assets.2) Other non-current receivables do not include net pension assets and reimbursement assets.Changes in allowances for losses on receivables during the yearAmounts in NOK thousand 2024 2023Opening balance allowance for losses on receivables 4 625 7 585Change in allowances for losses on trade receivable during the year 996 (2 960)Closing balance allowance for losses on receivables 5 621 4 625Realised losses in the event of bankruptcy etc. 1 785 - Loss on receivables in other operating expenses in the statement of profit or loss 3 073 965NOTE 20 Receivables, work in progress and prepaid expenses Amounts in NOK thousand 31.12.2024 31.12.2023Trade receivables 954 027 981 412Allowance for credit losses on receivables (see note 3) (5 621) (4 625)Total trade receivables 948 407 976 787Work in progress 320 491 259 207Prepaid expenses 90 730 115 268Other 64 445 64 692Total other current receivables and prepaid expenses 155 175 179 960Total receivables and prepaid expenses 1 424 073 1 415 954",
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"value": "a) Credit riskCredit risk is the risk that clients are not able to settle their payment obligations. Credit risk is considered to be a part of business risk and is reviewed as part of ongoing operations. A major part of the group\u2019s activities was conducted in the subsidiary Multiconsult Norge AS (77.2 per cent of operating revenues in 2024), with the subsidiary LINK Arkitektur AS as the second largest (4.9 per cent of operating revenues in 2024). The companies in the group have established procedures for credit assessment of clients as well as suppliers. The risk that clients do not have the financial ability to settle their obligations is considered to be low. Historically, only minor credit losses on receivables have been realised. The group\u2019s clients are to a large extent public sector or well- established companies.The largest proportion of the group\u2019s clients are Norwegian, thus creating a geographical concentration of risk. Of the group\u2019s revenues in 2024 and 2023, approximately half relates to public sector clients and approximately 83 per cent relates to clients in Norway. Multiconsult Norge AS has some large contracts that, to a certain extent, lead to a concentration of risk within a small number of large clients. The group\u2019s five largest individual clients comprised approximately 22 per cent (19) of the group\u2019s operating revenues in 2024. The ten largest individual clients comprised approximately 35 per cent (30) of the group\u2019s operating revenues in 2024. The group\u2019s ten largest individual clients in relation to trade receivables and work in progress on 31 December 2024 comprised approximately 32 per cent (30) and 40 per cent (58), respectively.The group\u2019s maximum credit exposure comprises the carrying amount of receivables, work in progress, and cash and cash equivalents and restricted cash. General payment terms are 30 days. Non-current receivables comprise limited amounts and have no fixed maturity date. The group assesses that the risk for trade receivable and work in progress not being realised primarily relates to disputes regarding consideration. Individual assessments are made of trade receivables over a certain size, with a particular focus on those more than 60 days overdue. Generally, clients are invoiced continuously for hours worked on the assignments. The assessment of whether revenue has been earned is, in some cases, also performed after the hours have been invoiced, with a reduction of revenues and work in progress or recognition of prepaid revenues (contract liability). To the degree that reduction to revenues has been realised in the form of a credit note, revenues has been reduced, instead of recognising the adjustment as a realised loss. Realised losses in the table below are therefore related to bankruptcies etc. at clients and represents actual credit losses. In December 2023, in relation to the Sotra Link project, the client put in place a bank guarantee in favour of Multiconsult Norge AS as security for unpaid remuneration for performed work including late payment interest. Legal proceedings are set to start in September 2025.Maturities of trade receivables, accrued revenues and other receivables 31 December 2024Maturities of receivables that have not been impairedAmounts in NOK thousand Not due 0-30 Days 30-60 Days 60-90 Days >90 DaysTrade receivables 954 027 684 769 86 660 14 150 7 008 161 441Work in progress 320 491 320 457 - - - -1)Other current receivables62 939 62 939 - - - -2)Other non-current receivables3 174 3 174 - - - -Allowance for losses on receivables (5 621) 521 - (266) 48 (4 786)Total trade and other receivables 1 335 011 1 070 817 86 660 13 883 6 961 156 6551) Other current receivables do not include prepayments and restricted cash, which are not considered financial assets.2) Other non-current receivables do not include net pension assets and reimbursement assets.Maturities of trade receivables, accrued revenues and other receivables 31 December 2023Maturities of receivables that have not been impairedAmounts in NOK thousand Not due 0-30 Days 30-60 Days 60-90 Days >90 DaysTrade receivables 981 412 613 551 165 259 31 858 15 935 154 809 Work in progress 259 207 259 207 - - - -1)Other current receivables57 687 57 687 - - - -2)Other non-current receivables3 178 3 178 - - - -Allowance for losses on receivables (4 625) - (7) (469) (234) (3 914)Total trade and other receivables 1 296 859 933 623 165 252 31 389 15 701 150 8941) Other current receivables do not include prepayments and restricted cash, which are not considered financial assets.2) Other non-current receivables do not include net pension assets and reimbursement assets.Changes in allowances for losses on receivables during the yearAmounts in NOK thousand 2024 2023Opening balance allowance for losses on receivables 4 625 7 585Change in allowances for losses on trade receivable during the year 996 (2 960)Closing balance allowance for losses on receivables 5 621 4 625Realised losses in the event of bankruptcy etc. 1 785 - Loss on receivables in other operating expenses in the statement of profit or loss 3 073 965",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__68": {
"value": "b) Liquidity riskLiquidity risk refers to the potential difficulty in settling financial obligations as they come due. The risk arises when there is a mismatch between the cash flows generated by the business and the financial obligations that need to be met. To manage liquidity risk, the group develops liquidity management strategies, which are implemented through liquidity budgets and are continuously reviewed. The group\u2019s liquidity risk exposure is limited, but with significant short-term and seasonal variation. The highest level of net working capital is normally during the third quarter. Liquidity is managed closely through budgets and regular short- and long-term forecasting. Historically, the group has had sufficient liquidity and has annually paid dividends to the owners. The group\u2019s cash flows from operating activities in 2024 and 2023 were positive. The operations in Multiconsult are subject to normal fluctuations that impact cash flows throughout the year, with the majority of payments being made to employees and sub-contractors.The loan portfolio consists of an overdraft loan facility and revolving credit facility. The overdraft loan facility of NOK 320.0 million is part of a cash pool. The cash pool is a multi-currency and multi-account system for the legal entities Multiconsult Norge AS, LINK Arkitektur AS, LINK Arkitektur AB, LINK Arkitektur A/S, Iterio AB, A-Lab AS and Multiconsult UK Limited, where Multiconsult ASA is the owner of the cash pool\u2019s top account and the debtor of the facility. In addition, Multiconsult ASA has a committed revolving credit facility of NOK 800 million (300). The revolving credit facility includes an accordion option of NOK 0.0 million (500.0). Loan portfolio with Nordea bank is a 3-year (+ 3 month) facility until March 2026. The loan agreements include a covenant requiring that net interest-bearing liabilities (excluding restricted cash) of the group shall not exceed 3.0 times last twelve months EBITDA, and a covenant requiring an equity ratio of at least 25 per cent, reported quarterly. Covenant ratios are calculated excluding IFRS 16 effects, and the EBITDA includes \u201ccarve-out\u201d for certain limited one-off costs. Multiconsult ASA is in compliance with its financial covenants on 31 December 2024. The guarantee facility of NOK 120.0 million is renewed annually however individual guarantees under the guarantee facility can run for up to five years.As part of completing the 2024 share buyback programme Multiconsult ASA entered into a share loan agreement with its largest shareholder Stiftelsen Multiconsult. The agreement, dated 3 December 2024, involves a loan of 180 000 Multicon-sult shares in connection with the implementation of the 2024 employee share purchase programme. Multiconsult will return the full number of shares to Stiftelsen Multiconsult no later than six months from the agreement date. In consideration for the share loan, Multiconsult shall pay to Stiftelsen Multiconsult an amount corresponding to 4.41 per cent p.a. based on 180 000 shares at a value of NOK 194.0 per share. The loan of NOK 34.9 million is presented as current interest-bearing liability in the statement of financial position.Change in interest-bearing liabilities in the balance sheet from 2023 to 2024 corresponds to the proceeds and instalments reported in the statement of cash flow. The loan of shares from Stiftelsen Multiconsult of NOK 34.9 million constitutes a non-cash transaction and is not included in the cash flow statement, as it does not directly affect cash flows.Amounts in NOK thousand 31.12.2024 31.12.2023Non-current and current interest-bearing liabilities 284 920 450 000Total interest-bearing liabilities 284 920 450 000The existing loan agreement, overdraft facility and guarantee agreement contain negative pledge in relation to new loan agreements and cross default clauses, and limitations in ente-ring into new loan agreements without the consent of the lender. See section \u201dcapital management\u201d below. Maturity interest-bearing liabilities 31 December 2024Carrying amount Maturities Total paymentsAmounts in NOK thousand <1 year 1-2 years > 2 yearsInterest-bearing liabilities 284 920 34 920 250 000 - 284 920Interest on interest-bearing liabilities* - 25 641 6 391 - 32 032Total interest-bearing liabilities incl. interest 284 920 60 561 256 391 - 316 952* Calculated up until maturity of loan portfolio with Nordea, March 2026Maturity interest-bearing liabilities 31 December 2023Carrying amount Maturities Total paymentsAmounts in NOK thousand <1 year 1-2 years > 2 yearsInterest-bearing liabilities 450 000 - - 450 000 450 000Interest on interest-bearing liabilities 21 490 21 490 - 42 980Total interest-bearing liabilities incl. interest 450 000 21 490 21 490 450 000 492 980For information on maturities of lease liabilities, see note 13.There are no significant restrictions on the company\u2019s ability to access or use the group\u2019s assets or to settle the group\u2019s liabilities, see however restricted cash in note 19.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__67": {
"value": "b) Liquidity riskLiquidity risk refers to the potential difficulty in settling financial obligations as they come due. The risk arises when there is a mismatch between the cash flows generated by the business and the financial obligations that need to be met. To manage liquidity risk, the group develops liquidity management strategies, which are implemented through liquidity budgets and are continuously reviewed. The group\u2019s liquidity risk exposure is limited, but with significant short-term and seasonal variation. The highest level of net working capital is normally during the third quarter. Liquidity is managed closely through budgets and regular short- and long-term forecasting. Historically, the group has had sufficient liquidity and has annually paid dividends to the owners. The group\u2019s cash flows from operating activities in 2024 and 2023 were positive. The operations in Multiconsult are subject to normal fluctuations that impact cash flows throughout the year, with the majority of payments being made to employees and sub-contractors.The loan portfolio consists of an overdraft loan facility and revolving credit facility. The overdraft loan facility of NOK 320.0 million is part of a cash pool. The cash pool is a multi-currency and multi-account system for the legal entities Multiconsult Norge AS, LINK Arkitektur AS, LINK Arkitektur AB, LINK Arkitektur A/S, Iterio AB, A-Lab AS and Multiconsult UK Limited, where Multiconsult ASA is the owner of the cash pool\u2019s top account and the debtor of the facility. In addition, Multiconsult ASA has a committed revolving credit facility of NOK 800 million (300). The revolving credit facility includes an accordion option of NOK 0.0 million (500.0). Loan portfolio with Nordea bank is a 3-year (+ 3 month) facility until March 2026. The loan agreements include a covenant requiring that net interest-bearing liabilities (excluding restricted cash) of the group shall not exceed 3.0 times last twelve months EBITDA, and a covenant requiring an equity ratio of at least 25 per cent, reported quarterly. Covenant ratios are calculated excluding IFRS 16 effects, and the EBITDA includes \u201ccarve-out\u201d for certain limited one-off costs. Multiconsult ASA is in compliance with its financial covenants on 31 December 2024. The guarantee facility of NOK 120.0 million is renewed annually however individual guarantees under the guarantee facility can run for up to five years.As part of completing the 2024 share buyback programme Multiconsult ASA entered into a share loan agreement with its largest shareholder Stiftelsen Multiconsult. The agreement, dated 3 December 2024, involves a loan of 180 000 Multicon-sult shares in connection with the implementation of the 2024 employee share purchase programme. Multiconsult will return the full number of shares to Stiftelsen Multiconsult no later than six months from the agreement date. In consideration for the share loan, Multiconsult shall pay to Stiftelsen Multiconsult an amount corresponding to 4.41 per cent p.a. based on 180 000 shares at a value of NOK 194.0 per share. The loan of NOK 34.9 million is presented as current interest-bearing liability in the statement of financial position.Change in interest-bearing liabilities in the balance sheet from 2023 to 2024 corresponds to the proceeds and instalments reported in the statement of cash flow. The loan of shares from Stiftelsen Multiconsult of NOK 34.9 million constitutes a non-cash transaction and is not included in the cash flow statement, as it does not directly affect cash flows.Amounts in NOK thousand 31.12.2024 31.12.2023Non-current and current interest-bearing liabilities 284 920 450 000Total interest-bearing liabilities 284 920 450 000The existing loan agreement, overdraft facility and guarantee agreement contain negative pledge in relation to new loan agreements and cross default clauses, and limitations in ente-ring into new loan agreements without the consent of the lender. See section \u201dcapital management\u201d below. Maturity interest-bearing liabilities 31 December 2024Carrying amount Maturities Total paymentsAmounts in NOK thousand <1 year 1-2 years > 2 yearsInterest-bearing liabilities 284 920 34 920 250 000 - 284 920Interest on interest-bearing liabilities* - 25 641 6 391 - 32 032Total interest-bearing liabilities incl. interest 284 920 60 561 256 391 - 316 952* Calculated up until maturity of loan portfolio with Nordea, March 2026Maturity interest-bearing liabilities 31 December 2023Carrying amount Maturities Total paymentsAmounts in NOK thousand <1 year 1-2 years > 2 yearsInterest-bearing liabilities 450 000 - - 450 000 450 000Interest on interest-bearing liabilities 21 490 21 490 - 42 980Total interest-bearing liabilities incl. interest 450 000 21 490 21 490 450 000 492 980For information on maturities of lease liabilities, see note 13.There are no significant restrictions on the company\u2019s ability to access or use the group\u2019s assets or to settle the group\u2019s liabilities, see however restricted cash in note 19.",
"dimensions": {
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"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__69": {
"value": "d) Interest rate riskThe group\u2019s operating revenues and cash flows from operating activities are to a limited degree directly affected by interest rate changes. The group\u2019s interest rate risk is related to variable interest on bank accounts and on liabilities. Due to the limited amount of net interest-bearing liabilities on 31 December 2024 and 2023, a change in interest rates of half a percentage point would result in insignificant change in annual net interest expense. However, based on the average net interest-bearing liabilities reported quarterly, there would be an increase in interest expenses of approximately NOK 1.9 million for the financial year 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f1__s9__6__72": {
"value": "e) Categories of financial instrumentsThe group has the following categories of financial instruments:31 December 2024Estimated Level in the fair Amounts in NOK thousand FVTPL Amortised cost Totalfair valuevalue hierarchyASSETSShares and equity interests 2 130 - 2 130 2 130 3Other non-current receivables - 3 174 3 174 3 174 N/ANon-current financial assets, restricted funds - 28 361 28 361 28 361 N/A1)Trade receivables and other current receivables - 1 333 286 1 333 286 1 333 286 N/ACash and cash equivalents - 164 488 164 488 164 488 N/ATotal assets 2 130 1 529 309 1 531 439 1 531 439 Estimated fair value 2 130 1 529 309 1 531 439 1 531 439 Estimated Level in the fair Amounts in NOK thousand FVTPL Amortised cost Totalfair valuevalue hierarchyLIABILITIESInterest-bearing liabilities (excluding lease liabilities) - 250 000 250 000 250 000 N/A2)Trade payables and other current liabilities- 1 134 849 1 134 849 1 134 849 N/ATotal liabilities - 1 384 849 1 384 849 1 384 849Estimated fair value - 1 384 849 1 384 849 1 384 8491) Prepayments are excluded since this analysis is only required for financial instruments. It also excludes net pension assets and reimbursement assets.2) Prepaid revenues and income taxes payable are excluded from trade payables and other liabilities, since this analysis is only required for financial instruments. It also excludes provisions, net pension liabilities and lease liabilities.31 December 2023Estimated fair Level in the fair Amounts in NOK thousand FVTPL Amortised cost Totalvaluevalue hierarchyASSETSShares and equity interests 4 649 - 4 649 4 649 3Other non-current receivables - 3 178 3 178 3 178 N/ANon-current financial assets, - 26 887 26 887 26 887 N/Arestricted fundsTrade receivables and other current - 1 300 619 1 300 619 1 300 619 N/A1)receivablesCash and cash equivalents - 278 088 278 088 278 088 N/ATotal assets 4 649 1 608 772 1 613 421 1 613 421 Estimated fair value 4 649 1 608 772 1 613 421 1 613 421 Estimated fair Level in the fair Amounts in NOK thousand FVTPL Amortised cost Totalvaluevalue hierarchyLIABILITIESInterest-bearing liabilities (excluding - 450 000 450 000 450 000 N/Alease liabilities)2)Other non-current obligations- 45 122 45 122 45 122 N/ATrade payables and other current - 1 131 942 1 131 942 1 131 942 N/A3)liabilitiesTotal liabilities - 1 627 064 1 627 064 1 627 064Estimated fair value - 1 627 064 1 627 064 1 627 0641) Prepayments are excluded since this analysis is only required for financial instruments. It also excludes net pension assets and reimbursement assets.2) Other non-current obligations include a put option over NCI of NOK 36.0 million.3) Prepaid revenues and income taxes payable are excluded from trade payables and other liabilities, since this analysis is only required for financial instruments. It also excludes provisions, net pension liabilities and lease liabilities.Fair value estimates and the fair value hierarchyThe group measures fair value based on the following hierarchy that reflects the input used in measuring fair value:Level 1: Quoted prices (unadjusted) in active markets for identical financial instruments.Level 2: Inputs other than quoted prices included within Level 1 that are observable for assets or liabilities, either directly (i.e. as prices) or indirectly (i.e. derived from prices).Level 3: Inputs for assets or liabilities that are not based on observable marked data (unobservable inputs).The net carrying amounts of trade receivables, other receivables, cash and cash equivalents, interest-bearing liabilities and trade payable are deemed to approximate fair value. Shares and equity interests that are not listed, have a low value and it is assumed that the carrying amounts approximate fair value.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__71": {
"value": "e) Categories of financial instrumentsThe group has the following categories of financial instruments:31 December 2024Estimated Level in the fair Amounts in NOK thousand FVTPL Amortised cost Totalfair valuevalue hierarchyASSETSShares and equity interests 2 130 - 2 130 2 130 3Other non-current receivables - 3 174 3 174 3 174 N/ANon-current financial assets, restricted funds - 28 361 28 361 28 361 N/A1)Trade receivables and other current receivables - 1 333 286 1 333 286 1 333 286 N/ACash and cash equivalents - 164 488 164 488 164 488 N/ATotal assets 2 130 1 529 309 1 531 439 1 531 439 Estimated fair value 2 130 1 529 309 1 531 439 1 531 439 Estimated Level in the fair Amounts in NOK thousand FVTPL Amortised cost Totalfair valuevalue hierarchyLIABILITIESInterest-bearing liabilities (excluding lease liabilities) - 250 000 250 000 250 000 N/A2)Trade payables and other current liabilities- 1 134 849 1 134 849 1 134 849 N/ATotal liabilities - 1 384 849 1 384 849 1 384 849Estimated fair value - 1 384 849 1 384 849 1 384 8491) Prepayments are excluded since this analysis is only required for financial instruments. It also excludes net pension assets and reimbursement assets.2) Prepaid revenues and income taxes payable are excluded from trade payables and other liabilities, since this analysis is only required for financial instruments. It also excludes provisions, net pension liabilities and lease liabilities.31 December 2023Estimated fair Level in the fair Amounts in NOK thousand FVTPL Amortised cost Totalvaluevalue hierarchyASSETSShares and equity interests 4 649 - 4 649 4 649 3Other non-current receivables - 3 178 3 178 3 178 N/ANon-current financial assets, - 26 887 26 887 26 887 N/Arestricted fundsTrade receivables and other current - 1 300 619 1 300 619 1 300 619 N/A1)receivablesCash and cash equivalents - 278 088 278 088 278 088 N/ATotal assets 4 649 1 608 772 1 613 421 1 613 421 Estimated fair value 4 649 1 608 772 1 613 421 1 613 421 Estimated fair Level in the fair Amounts in NOK thousand FVTPL Amortised cost Totalvaluevalue hierarchyLIABILITIESInterest-bearing liabilities (excluding - 450 000 450 000 450 000 N/Alease liabilities)2)Other non-current obligations- 45 122 45 122 45 122 N/ATrade payables and other current - 1 131 942 1 131 942 1 131 942 N/A3)liabilitiesTotal liabilities - 1 627 064 1 627 064 1 627 064Estimated fair value - 1 627 064 1 627 064 1 627 0641) Prepayments are excluded since this analysis is only required for financial instruments. It also excludes net pension assets and reimbursement assets.2) Other non-current obligations include a put option over NCI of NOK 36.0 million.3) Prepaid revenues and income taxes payable are excluded from trade payables and other liabilities, since this analysis is only required for financial instruments. It also excludes provisions, net pension liabilities and lease liabilities.Fair value estimates and the fair value hierarchyThe group measures fair value based on the following hierarchy that reflects the input used in measuring fair value:Level 1: Quoted prices (unadjusted) in active markets for identical financial instruments.Level 2: Inputs other than quoted prices included within Level 1 that are observable for assets or liabilities, either directly (i.e. as prices) or indirectly (i.e. derived from prices).Level 3: Inputs for assets or liabilities that are not based on observable marked data (unobservable inputs).The net carrying amounts of trade receivables, other receivables, cash and cash equivalents, interest-bearing liabilities and trade payable are deemed to approximate fair value. Shares and equity interests that are not listed, have a low value and it is assumed that the carrying amounts approximate fair value.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__70": {
"value": "e) Categories of financial instrumentsThe group has the following categories of financial instruments:31 December 2024Estimated Level in the fair Amounts in NOK thousand FVTPL Amortised cost Totalfair valuevalue hierarchyASSETSShares and equity interests 2 130 - 2 130 2 130 3Other non-current receivables - 3 174 3 174 3 174 N/ANon-current financial assets, restricted funds - 28 361 28 361 28 361 N/A1)Trade receivables and other current receivables - 1 333 286 1 333 286 1 333 286 N/ACash and cash equivalents - 164 488 164 488 164 488 N/ATotal assets 2 130 1 529 309 1 531 439 1 531 439 Estimated fair value 2 130 1 529 309 1 531 439 1 531 439 Estimated Level in the fair Amounts in NOK thousand FVTPL Amortised cost Totalfair valuevalue hierarchyLIABILITIESInterest-bearing liabilities (excluding lease liabilities) - 250 000 250 000 250 000 N/A2)Trade payables and other current liabilities- 1 134 849 1 134 849 1 134 849 N/ATotal liabilities - 1 384 849 1 384 849 1 384 849Estimated fair value - 1 384 849 1 384 849 1 384 8491) Prepayments are excluded since this analysis is only required for financial instruments. It also excludes net pension assets and reimbursement assets.2) Prepaid revenues and income taxes payable are excluded from trade payables and other liabilities, since this analysis is only required for financial instruments. It also excludes provisions, net pension liabilities and lease liabilities.31 December 2023Estimated fair Level in the fair Amounts in NOK thousand FVTPL Amortised cost Totalvaluevalue hierarchyASSETSShares and equity interests 4 649 - 4 649 4 649 3Other non-current receivables - 3 178 3 178 3 178 N/ANon-current financial assets, - 26 887 26 887 26 887 N/Arestricted fundsTrade receivables and other current - 1 300 619 1 300 619 1 300 619 N/A1)receivablesCash and cash equivalents - 278 088 278 088 278 088 N/ATotal assets 4 649 1 608 772 1 613 421 1 613 421 Estimated fair value 4 649 1 608 772 1 613 421 1 613 421 Estimated fair Level in the fair Amounts in NOK thousand FVTPL Amortised cost Totalvaluevalue hierarchyLIABILITIESInterest-bearing liabilities (excluding - 450 000 450 000 450 000 N/Alease liabilities)2)Other non-current obligations- 45 122 45 122 45 122 N/ATrade payables and other current - 1 131 942 1 131 942 1 131 942 N/A3)liabilitiesTotal liabilities - 1 627 064 1 627 064 1 627 064Estimated fair value - 1 627 064 1 627 064 1 627 0641) Prepayments are excluded since this analysis is only required for financial instruments. It also excludes net pension assets and reimbursement assets.2) Other non-current obligations include a put option over NCI of NOK 36.0 million.3) Prepaid revenues and income taxes payable are excluded from trade payables and other liabilities, since this analysis is only required for financial instruments. It also excludes provisions, net pension liabilities and lease liabilities.Fair value estimates and the fair value hierarchyThe group measures fair value based on the following hierarchy that reflects the input used in measuring fair value:Level 1: Quoted prices (unadjusted) in active markets for identical financial instruments.Level 2: Inputs other than quoted prices included within Level 1 that are observable for assets or liabilities, either directly (i.e. as prices) or indirectly (i.e. derived from prices).Level 3: Inputs for assets or liabilities that are not based on observable marked data (unobservable inputs).The net carrying amounts of trade receivables, other receivables, cash and cash equivalents, interest-bearing liabilities and trade payable are deemed to approximate fair value. Shares and equity interests that are not listed, have a low value and it is assumed that the carrying amounts approximate fair value.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__74": {
"value": "f) Capital managementThe group has followed up its capital structure by securing adequate free liquidity in the form of cash, bank placements and bank overdraft, to be able to continuously service its obligations without significant loan financing, have adequate equity and to have available liquidity. Multiconsult have set financial targets as follows:\u2022 Gearing: The maximum gearing (NIBD/EBITDA) shall be 2.5x. The company shall aim to have a gearing of 1.0x - 2.0x in normal circumstances. In special circumstances (such as acquisitions) gearing may go up to 3.0x for a period not exceeding 18 months. Gearing is measured excluding IFRS 16 effects.\u2022 Equity: Equity ratio above 25 per cent. Equity ratio shall be measured excluding IFRS 16 effects.\u2022 Profitability: 10 per cent EBITA margin \u2013 measured on an annual basis, exclusive extraordinary items.\u2022 Revenue growth: Ambition of CAGR 8-10 per cent revenue growth over the cycle (2025-2030), including M&ACalculated covenants based on amounts adjusted for IFRS 16 effects and \u201dcarve-out\u201d:31.12.2024 31.12 20231)Covenant net interest-bearing liabilities/EBITDA0.22 0.381)Covenant Equity ratio43.2% 36.5%1) See section APM",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f1__s9__6__75": {
"value": "NOTE 4 Business combinations Business combinations in 2024Amounts in NOK thousand VA Resurs Petter J. Rasmussen AS Sitepartner ASASSETSDeferred tax assets - 21 3Intangible assets 11 269 650 2 968Property, plant and equipment 55 136 25Right-of-use assets- - 271Investment in shares- 77 -Trade receivables3 341 7 839 6 127Work in progress- 2 717Other current receivables and prepaid cost411 1 375 833Cash and cash equivalents 3 052 5 938 1 048Total identifiable assets 18 128 16 037 13 993LIABILITIES Deferred tax liabilities 2 319 143 627 Non-current lease liabilities - - 271 Trade payables 443 2 945 2 251 Other current liabilities 3 286 4 852 5 771 Total identifiable liabilities 6 048 7 940 8 920 Net identifiable assets 12 079 8 097 5 073 GOODWILLTotal consideration 47 812 24 305 21 944 Net identified assets (12 079) (8 097) (5 073)Goodwill 35 732 16 208 16 871 Total net assets 47 812 24 305 21 944 CONSIDERATIONSettled with cash 35 628 20 505 16 144 Earn-out settlement 12 184 3 800 5 800 Total consideration 47 812 24 305 21 944 ADJUSTMENTSCash in purchased entities (3 052) (5 938) (1 048)Net adjustments (3 052) (5 938) (1 048)Net cash paid (32 576) (14 567) (15 096)Earn-out settlement (12 184) (3 800) (5 800)Acquisition of VA ResursOn 16 January 2024, Multiconsult announced that its Swedish subsidiary Iterio AB had acquired 100 per cent of the shares in VA Resurs Stockholm AB and VA Resurs LLC Belgrade (changed to company name Iterio LLC Belgrade) to strengthen its competence and presence in Sweden. VA Resurs is a consultancy company that provides services in project and construction management. The company has extensive experience in designing, coordinating, investigating, and managing projects within water, stormwater and wastewater. The company consists of 11 skilled professionals based in Stockholm. Closing date for the transaction was on 19 March 2024, and as a practical approach 31 March 2024 is used as closing date. The total purchase price was set to NOK 47.8 million, after adjustment for the value of net debt and normalised working capital at the transaction date. A contingent considera-tion, estimated to an amount of NOK 12.2 million at acquisition date, may be paid to the seller as an earn-out payment based on defined levels of consolidated EBIT from annual account for 2024-2025. Full payment was considered most likely, and consequently the maximum earn-out was recognised. This preliminary purchase price allocation is based on company accounts considered to correspond with fair value, adjusted for differences between IFRS standards and local accounting rules. As new information may emerge during the first year that could lead to changes, the purchase price allocation is presented as preliminary. As part of the purchase price allocation intangible assets related to client relationships and order backlog of NOK 11.3 million were identified. The fair value of the acquired trade receivables was identified to NOK 3.3 million. The acquisition generated an excess value of NOK 35.7 million allocated to good-will. Goodwill is related to the competence of the staff and to synergy effects. Goodwill is not expected to be tax-deductible. Incremental external transaction-related costs of NOK 1.7 million were expensed as part of other operating expenses.As a result of the conditions in the earn-out agreement in this business combination not being met, the total provision of NOK 12.2 million was reversed and reflected as financial income in the statement of profit or loss for 2024. Acquisition of Petter J. Rasmussen ASOn 29 May 2024, Multiconsult announced its agreement to acquire 100 per cent of the shares in Petter J. Rasmussen AS to strengthen its capability and market position in the geographical area of Haugesund. Petter J. Rasmussen AS is a consultancy engineering and architecture company with 15 employees with expertise in construction engineering, project administration and architecture. The company has a strong reputation and a solid market position in both private and public sectors, and it will strengthen Multiconsult\u2019s position in the building and industrial markets.Closing date for the transaction was on 6 June 2024, and as a practical approach 30 June 2024 was used as closing date. The total purchase price was set to NOK 24.3 million, after adjustment for the value of net debt and normalised working capital at the transaction date. A contingent consideration, estimated to an amount of NOK 3.8 million at acquisition date, may be paid to the seller as an earn-out payment based on defined levels of EBIT from annual accounts for 2024. Full payment was considered most likely, and consequently the maximum earn-out was recognised. This preliminary purchase price allocation is based on company accounts considered to correspond with fair value, adjusted for differences between IFRS standards and local accounting rules. As new information may emerge during the first year that could lead to changes, the purchase price allocation is presented as preliminary. As part of the purchase price allocation intangible assets related to order backlog of NOK 0.7 million were identified. The fair value of the acquired trade receivables was identified to NOK 7.8 million. The acquisition generated an excess value of NOK 16.2 million allocated to goodwill. Goodwill is related to the competence of the staff and to synergy effects. Goodwill is not expected to be tax-deductible. Incremental external trans-action-related costs of NOK 0.1 million were expensed as part of other operating expenses. The earn-out provision was reviewed on 31 December 2024, and the requirement to settle the obligation is present.Acquisition of Sitepartner ASOn 4 June 2024, Multiconsult announced its agreement to acquire 100 per cent of the shares in Sitepartner AS to strengthen its position in the implementation phase of construction and civil engineering, within energy, electrical grid, and railway sectors. Sitepartner AS is a company operating in project and construction management and holds 12 employees and currently seven subconsultants. Closing date for the transaction was on 13 June 2024, and as a practical approach 30 June 2024 was used as closing date. The total purchase price was set to NOK 21.9 million, after adjustment for the value of net debt and normalised working capital at the transaction date. A contingent consideration, estimated to an amount of NOK 5.8 million at acquisition date, may be paid to the seller as an earn-out payment based on defined levels of EBIT from annual accounts for 2024-2025.This preliminary purchase price allocation is based on company accounts considered to correspond with fair value, adjusted for calculated IFRS 16 right-of-use assets and lease liabilities. As new information may emerge during the first year that could lead to changes, the purchase price allocation is presented as preliminary. As part of the purchase price allocation intangible assets related to order backlog of NOK 3.0 million were identified. The fair value of the acquired trade receivables was identified to NOK 6.1 million. The acquisition generated an excess value of NOK 16.9 million allocated to goodwill. Goodwill is related to the competence of the staff and to synergy effects. Goodwill is not expected to be tax-deductible. The earn-out provision was reviewed on 31 December 2024, and the requirement to settle the obligation is present.Pro-forma impact of the acquisitions on the result of the group If the businesses acquired in 2024 had been effective on 1 January 2024, net operating revenues for the group for the whole year 2024 would have been NOK 5 415 million, and profits for the group for the whole year 2024 would have been NOK 419.7 million. The group considers these pro-forma numbers to represent an approximate measure of the performance of the combined group.Business combinations in 2023Amounts in NOK thousand Helm A-Lab ASSETSIntangible assets 2 127 15 800 Property, plant and equipment 142 2 520 Right-of-use assets - 61 948 Non-current receivables and shares- 2 620 Trade receivables6 097 31 089 Work in progress- 7 670 Other current receivables and prepaid cost2 872 9 576 Cash and cash equivalents6 405 19 782 Total identifiable assets 17 643 151 005 LIABILITIES Deferred tax liability 438 3 015 Provisions - 240 Non-current lease liabilities - 52 835 Trade payables 2 769 3 858 Current lease liabilities - 9 112 Other current liabilities 5 836 29 989 Total identifiable liabilities 9 043 99 049 Net identifiable assets 8 600 51 955 Non-controlling interests - 46 954 GOODWILLTotal consideration 31 197 105 719 Locked-box interest - 2 560 Net identified assets (8 600) (51 955)Non-controlling interests - 46 954 Goodwill 22 597 103 277 Total net assets 31 197 155 233 CONSIDERATIONSettled with Multiconsult shares - 21 143 Settled with cash 22 080 84 576 Earn-out settlement 9 117 -Total consideration 31 197 105 719 ADJUSTMENTSLocked-box interest - 2 560 Cash in purchased entities (6 405) (19 782)Net adjustments (6 405) (17 222)Net cash paid (15 675) (67 354)Earn-out settlement (9 117) -Acquisition of HelmOn 6 December 2023, Multiconsult announced that its Swedish subsidiary Iterio AB had acquired 100 per cent of the shares in Helm Connect AB, Helm Project Management AB and Helm Projektinsikt AB, and to strengthen its competence and presence in Sweden. Helm is a consultancy company providing services in project and construction management, alongside expertise in coordinating technical infrastructure within urban areas. The company has 17 employees and is based in Stockholm, Sweden. The closing date for the transaction was on 8 December 2023, and as a practical approach 31 December 2023 is used as closing date. The total purchase price was set to NOK 22.1 million, after adjustment for the value of net debt and normalised working c apital at the transaction date. A contingent consideration, estimated to an amount of NOK 9.1 million at acquisition date, may be paid to the seller as an earn-out payment based on defined levels of consolidated EBIT from annual account for 2024-2025. Full payment was considered most likely, and consequently the maximum earn-out was recognised.The purchase price allocation is based on company accounts considered to correspond with fair value, adjusted for differences between IFRS standards and Swedish accounting rules. As part of the purchase price allocation an intangible asset related to the order backlog of NOK 2.1 million was identified. The fair value of the acquired trade receivables was identified as NOK 6.1 million. The acquisition generated an excess value of NOK 22.6 million allocated to goodwill. Goodwill is related to the competence of the staff and to synergy effects. Incremental external transaction-related costs of NOK 1.5 million were expensed as part of other operating expenses.As a result of the conditions in the earn-out agreement in this business combination not being met, the total provision of NOK 9.1 million was reversed and reflected as financial income in the statement of profit or loss for 2024. Acquisition of A-labOn 5 June 2023, Multiconsult announced that it had entered into an agreement to purchase 70 per cent of the shares in the architectural firm A-Lab AS, with an option to acquire the remaining shares.A-lab is an internationally oriented architectural firm with approximately 108 architects and experts mainly located in Oslo. A-lab specialises in urban planning, residential projects as well as complex renovation and conversion projects delivering innovate solutions to commercial buildings across Norway and abroad. The revenue of A-lab during 2022 was NOK 179.7 million and NOK 19.6 million in EBIT, and a net profit (after tax) of NOK 15 million. The settlement was made on the 28 June 2023. Settlement was based on an enterprise value (EV) of NOK 145.0 million on a cash and debt-free basis based on normalised working capital. The total purchase price was NOK 105.7 million after adjustments for working capital and net cash. The purchase of the shares was settled in a combination of NOK 84.6 million in cash (80 per cent) and NOK 21.1 million in Multiconsult shares (20 per cent). The transaction was based on a locked-box acquisition model where the locked-box date (reference date) was set to 31 December 2022. Consequently, Multiconsult in addition to the purchase price paid total consideration of NOK 2.6 million as locked-box compensation for the period 1 Jan 2023 to 28 June 2023 (the closing date). As part of the settlement in shares, Multiconsult, in accordance with the amendments approved at Multiconsult ASA\u2019s annual general meeting on 13 April 2023, issued to the shareholders of the acquired company 140 452 shares on 28 June 2023, at a share price of NOK 150.5322, representing approximately 0.51 per cent of the shares in Multiconsult ASA and an increase of share capital of NOK 70 226. The share capital increase and new shares were registered in the Norwegian Registry of Business Enterprises together with amended Company Articles of Association on 3 July 2023. The amended Articles of Association are a vailable on Multiconsult website. Following the consideration in connection with settlement of new shares in relation to the acquisition of A-Lab AS on 28 June 2023, the new shares issued was adopted by the company on the 28 June 2023, registered with the Norwegian Register of Business Enterprises on 3 July 2023. After this the new share capital was NOK 13 837 455 divided into 27 674 911 shares, each with a nominal value of NOK 0.50. This purchase price allocation was based on company accounts considered to correspond with fair value adjusted for calculated IFRS 16 right-of-use assets and lease liabilities. As part of the preliminary purchase price allocation, intangible assets related to the order backlog of NOK 6.6 million and the brand of NOK 9.2 million were identified. The fair value of the acquired trade receivables was identified to NOK 31.1 million. Additionally, an estimated value of NOK 46.4 million was assigned to a gross put obligation for the remaining 30 per cent minority ownership in A-Lab AS. The offset of this obligation is other equity in the state-ment of financial position. The minority of 30 per cent ownership in A-Lab AS amounted to NOK 46.4 million and was calculated as the non-controlling owner\u2019s share of fair value at the time of acquisition. The acquisition generated an excess value of NOK 103.3 million, which was allocated to goodwill. The goodwill was related to the competence of the staff and was not expected to be tax-deductible. Goodwill was recognised on a 100 per cent basis. Incremental external transaction-related costs of NOK 2.6 million were expensed as part of other operating expenses.As a result of subsequent measurement of the gross put option obligation to redemption amount of NOK 0.0 million in 2024, a financial income of NOK 36.0 million (10.4) was recognised in the statement of profit or loss in 2024.Other acquisitions On 24 November 2023, Multiconsult ASA announced its agreement to acquire 100 per cent of the shares in T-2 Prosjekt Vest AS and strengthen its competence and presence in the Bergen region. T-2 Prosjekt Vest AS is a project management consultancy company, involved in construction projects towards public clients, with a strong and good geographic market position in western Norway. The closing date for the transaction was 6 December 2023. The total purchase price was set to NOK 5.8 million, after adjustment for the value of net debt and normalised working capital at the transaction date. NOK 4.8 million was allocated to goodwill related to the competence of the staff. Net cash paid was NOK 5.1 million. On 2 November 2023, Multiconsult ASA announced its agreement to acquire 100 per cent of the shares in Planteknikk AS and strengthen its competence and presence in the county of \u00d8stfold, Norway. Planteknikk AS is a consulting engineering company specialising in HVAC with a solid reputation in eastern Norway. The closing date for the transaction was 16 November 2023. The total purchase price was set to NOK 8.7 million, including interest based on a locked-box acquisition model and with adjustment for the value of net debt and normalised working capital at the transaction date. NOK 3.1 million was allocated to goodwill related to the competence of the staff. Net cash paid was NOK 4.6 million.",
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"value": "NOTE 5 Segments Multiconsult is organised in four reporting segments, Region Oslo, Region Norway, Architecture and International. From the second quarter of 2023, and due to the acquisition of A-lab, the segment Architecture was introduced, which incorporates the financial statements from A-lab and LINK Arkitektur. 1. Region Oslo: This segment offers services in four business areas and comprises the Oslo region, including the Lillehammer office, Large Projects in Norway and the subsidiaries Multiconsult UK and Sitepartner.2. Region Norway: This segment offers services in four business areas and comprises all offices outside the Region Oslo, with presence in all larger cities and several other locations in Norway and the subsidiary Petter J. Rasmussen.3. Architecture: This segment comprises the architecture firms LINK Arkitektur and A-lab with offices in Norway, Sweden, Denmark and Portugal and offers services in the two business areas: Buildings & Properties and Energy & Industry.4. International: This segment comprises the subsidiaries Multiconsult Polska in Poland and Iterio AB in Sweden and offers services mainly in the business area Mobility & Transportation.Not allocated in 2024 consists of administrative staff and shared services, of which the majority is allocated to the business segments. Remaining unallocated costs are considered as shareholder costs. In addition, some of the administrative staff participated in external projects which generated some external revenue and project costs. Expenses for administrative services, leases, depreciation etc. are allocated to the segments. The majority of the allocation of expenses are not reported as intercompany revenue and expenses. Assets are not reported internally divided by segments. The information in the segment reporting is the same as the executive management uses to allocate resources and evaluate performance. The accounting policies for the segments are the same as the policies for the group.The Segments correspond with the internal reporting to the group\u2019s chief operating decision maker, the CEO. Projects are staffed across segments. Revenues and expenses are reported in a segment based on where the employee is based.The group also reports operating revenues divided by four business areas:1. Buildings & Properties2. Energy & Industry3. Mobility & Transportation4. Water & EnvironmentBuildings & Properties covers the traditional construction market, including housing, public and private buildings as well as real- estate management. Multiconsult provide services in all phases of the lifetime of a building, from early planning stages through the construction phase, operation and modernisation phases as well as demolition and renewal of a building. Its focus is to provide innovative and sustainable solutions in line with its clients\u2019 strategies and goals.Energy & Industry includes planning and construction of industrial facilities and installations, which in addition to traditional industrial developments, includes onshore aqua-culture facilities, hydropower and dams as well as wind and solar power generation. The portfolio also covers electrical grid distribution and transmission. The business area is heavily involved in design and engineering of onshore processing plants within energy production and energy transformation. Multiconsult provides services in all the project phases, from feasibility and location studies, through concept design, FEED and execution phase. Much emphasis is put on supporting its clients in transform-ing their business to meet society\u2019s demand for sustainable solutions.Mobility & Transportation delivers engineering and advisory services for safe and forward-looking transportation systems. The business area covers both road and rail, airport and harbour facilities and channel transportation systems. This business area also comprises a highly competent bridge construction department. Multiconsult utilizes its broad experience within environmental issues to give clients the best advice on how to achieve sustainable solutions and how to meet increasing environmental demands. Water & Environment focuses on assisting clients in finding good solutions and design in a world where more extreme weather will put infrastructure and the environment to an increasingly harder test. This business area covers advisory within all phases of a project related to greenhouse gas emissions, flood and mud slide protection, blue-green structures and water and drainage systems including water treatment. It also gives advice on most air, water and soil pollution issues.Disaggregation for revenues from contracts with clientsRegion Not2024 Region OsloNorway ArchitectureInternationalallocated Eliminations TotalAmounts in NOK thousandNet operating revenues 2 004 557 2 176 708 757 444 406 008 57 088 (18 210) 5 383 597 Operating expenses 1 724 926 1 897 390 698 686 361 034 (45 669) (18 210) 4 618 157 EBITDA 279 632 279 319 58 759 44 974 102 756 - 765 4401)Depreciation24 777 34 892 34 781 21 289 126 349 - 242 087EBITA 254 855 244 427 23 978 23 686 (23 593) - 523 353 Full-time equivalents (FTE) 1 122 1 282 517 470 175 - 3 566 1) Excluding amortisation intangible assets from acquisitionsRegion Not2023 Region OsloNorway ArchitectureInternationalallocated Eliminations TotalAmounts in NOK thousandNet operating revenues 1 873 592 1 960 035 672 397 314 519 (7 836) (10 228) 4 802 479Operating expenses 1 604 914 1 758 922 631 804 269 690 (108 876) (10 228) 4 146 225EBITDA 268 678 201 113 40 593 44 830 101 041 - 656 2551)Depreciation19 063 35 494 29 270 19 624 133 305 - 236 757EBITA 249 615 165 619 11 323 25 205 (32 265) - 419 498Full-time equivalents (FTE) 1 089 1 213 503 433 150 - 3 3881) Excluding amortisation intangible assets from acquisitionsRevenues per business areaAmounts in NOK thousand 2024 2023Buildings & Properties 2 377 292 2 218 746Energy & Industry 1 506 687 1 254 347Mobility & Transportation 1 714 682 1 600 452Water & Environment 750 827 552 715Total 6 349 488 5 626 259Revenues per geographyThe table below shows revenues distributed by geography, based on the client\u2019s location:Amounts in NOK thousand2024 2023Norway 5 288 974 4 695 480Abroad 1 060 514 930 779Total 6 349 488 5 626 259Client location is based on the invoice address. No client contributed to 10 per cent or more of revenues in 2024 or 2023.",
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"value": "NOTE 6 Revenues from contracts with clients and contract balances All revenues for the group in 2024 are from contracts with clients. Revenue is generated by delivering consulting services. The group provides a range of services, including multidisciplinary consulting and design, project engineering and management, verification, inspection, supervision and architecture \u2013 both in Norway and abroad.Disaggregation for revenues from contracts with clients2024NotAmounts in NOK thousand Region Oslo Region Norway Architecture Internationalallocated TotalExternal revenues 2 462 592 2 445 917 809 030 581 048 50 900 6 349 488Revenues per business areaBuildings & Properties 770 197 825 120 765 580 - 16 395 2 377 292Energy & Industry 691 024 759 479 41 094 - 15 089 1 506 687Mobility & Transportation 602 243 601 258 1 900 496 918 12 363 1 714 682Water & Environment 399 128 260 060 457 84 130 7 053 750 827Total 2 462 592 2 445 917 809 030 581 048 50 900 6 349 4881)Revenues per geographyNorway 2 396 320 2 398 824 442 930 - 50 900 5 288 974 Sweden 720 709 245 311 235 723 - 482 463 Denmark 222 219 113 384 - - 113 825 Poland - - - 344 629 - 344 629 All other countries 65 329 46 165 7 406 696 - 119 597 Total 2 462 592 2 445 917 809 030 581 048 50 900 6 349 4881) Revenues distributed by geography is based on the client\u2019s location.2023NotAmounts in NOK thousand Region Oslo Region Norway Architecture Internationalallocated TotalExternal revenues 2 241 846 2 172 280 700 695 499 600 11 838 5 626 259Revenues per business areaBuildings & Properties 692 924 841 138 680 623 - 4 060 2 218 746Energy & Industry 646 347 584 531 20 072 - 3 397 1 254 347Mobility & Transportation 629 004 529 339 - 439 057 3 051 1 600 452Water & Environment 273 571 217 271 - 60 544 1 330 552 715Total 2 241 846 2 172 280 700 695 499 600 11 838 5 626 2591)Revenues per geographyNorway 2 138 826 2 160 828 384 030 - 11 796 4 695 480Sweden 489 4 611 212 121 173 533 - 390 754Denmark 142 404 98 283 - - 98 829Poland 215 - - 325 552 - 325 768All other countries 102 173 6 437 6 260 516 42 115 428Total 2 241 846 2 172 280 700 695 499 600 11 838 5 626 2591) Revenues distributed by geography is based on the client\u2019s location.Contract balancesAmounts in NOK thousand Note 31.12.2024 31.12.2023Trade receivables 3, 20 948 407 976 787Work in progress (contract assets) 3, 20 320 491 259 207Prepaid revenues (contract liabilities) 169 383 168 458The increase in work in progress is driven by revenue growth. The increase must be seen in connection with reduced trade receivables and is impacted by the timing of invoicing. In addition, the maturities of unpaid trade receivables have decreased slightly on 31 December 2024, compared to 31 December 2023, see more information in note 3.Work in progress relates to the group\u2019s right to consideration for work completed but not billed at the reporting date. Work in progress is transferred to receivables when the group issues an invoice. The group has used the practical expedient not to adjust the promised amount of consideration for the effects of a significant financing component if the group expects, at contract inception, that the period between transfer of the service and when the client pays for that service will be one year or less. 15.0 per cent (24.0) of the prepaid revenues relates to contracts in Multiconsult Norge AS, 2.5 per cent (2.6) to contracts in LINK Arkitektur AS and 0.05 per cent (0.0) to contracts in Multiconsult UK. 82.5 per cent (72.6) of the prepaid revenues relates to contracts in Multiconsult Polska. Multiconsult Polska has been able to negotiate some long-term contracts with prepayments. Multiconsult\u2019s opinion is that the rationale behind the prepayments is not providing financing of the group and has consequently not recognised interest expense and offsetting increase in revenues. Multiconsult estimates that prepaid revenues of NOK 71 011 thousand on 31 December 2023 has been recognised as revenue during 2024.Order backlogRemaining Performance obligation is revenue expected to be recognised in the future related to performance obligations that are unfulfilled (or partially fulfilled) on 31 December 2024. Options and call-offs on frame agreements are not included in the order backlog before signed and thereby committed. Contracts for an agreed service delivery may include an agreed scope, with fixed price per hour but where the number of hours is not fixed. Multiconsult regards this as variable consideration and has included the expected number of hours in the order backlog. The order backlog includes the sum of all hours of work that have been sold but not yet delivered to clients. When a contract is signed with a client, the full contractual amount is registered in the ERP system. As work progresses and hours are fulfilled, the recorded amount is adjusted accordingly to reflect the work done and the remaining order backlog. The order backlog is also adjusted if there are amendments to the contract (i.e., a change order or variation order from the client).The order backlog on 31 December 2024 is estimated to NOK 4 851 million. The timing of the recognition of revenue is uncertain, as it depends on the actual progress in many different projects which involves a number of parties. The group has estimated that it may recognise approximately 53 per cent of the order backlog as revenue during 2025 and the remaining 47 per cent in the subsequent years.",
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"value": "NOTE 6 Revenues from contracts with clients and contract balances All revenues for the group in 2024 are from contracts with clients. Revenue is generated by delivering consulting services. The group provides a range of services, including multidisciplinary consulting and design, project engineering and management, verification, inspection, supervision and architecture \u2013 both in Norway and abroad.Disaggregation for revenues from contracts with clients2024NotAmounts in NOK thousand Region Oslo Region Norway Architecture Internationalallocated TotalExternal revenues 2 462 592 2 445 917 809 030 581 048 50 900 6 349 488Revenues per business areaBuildings & Properties 770 197 825 120 765 580 - 16 395 2 377 292Energy & Industry 691 024 759 479 41 094 - 15 089 1 506 687Mobility & Transportation 602 243 601 258 1 900 496 918 12 363 1 714 682Water & Environment 399 128 260 060 457 84 130 7 053 750 827Total 2 462 592 2 445 917 809 030 581 048 50 900 6 349 4881)Revenues per geographyNorway 2 396 320 2 398 824 442 930 - 50 900 5 288 974 Sweden 720 709 245 311 235 723 - 482 463 Denmark 222 219 113 384 - - 113 825 Poland - - - 344 629 - 344 629 All other countries 65 329 46 165 7 406 696 - 119 597 Total 2 462 592 2 445 917 809 030 581 048 50 900 6 349 4881) Revenues distributed by geography is based on the client\u2019s location.2023NotAmounts in NOK thousand Region Oslo Region Norway Architecture Internationalallocated TotalExternal revenues 2 241 846 2 172 280 700 695 499 600 11 838 5 626 259Revenues per business areaBuildings & Properties 692 924 841 138 680 623 - 4 060 2 218 746Energy & Industry 646 347 584 531 20 072 - 3 397 1 254 347Mobility & Transportation 629 004 529 339 - 439 057 3 051 1 600 452Water & Environment 273 571 217 271 - 60 544 1 330 552 715Total 2 241 846 2 172 280 700 695 499 600 11 838 5 626 2591)Revenues per geographyNorway 2 138 826 2 160 828 384 030 - 11 796 4 695 480Sweden 489 4 611 212 121 173 533 - 390 754Denmark 142 404 98 283 - - 98 829Poland 215 - - 325 552 - 325 768All other countries 102 173 6 437 6 260 516 42 115 428Total 2 241 846 2 172 280 700 695 499 600 11 838 5 626 2591) Revenues distributed by geography is based on the client\u2019s location.Contract balancesAmounts in NOK thousand Note 31.12.2024 31.12.2023Trade receivables 3, 20 948 407 976 787Work in progress (contract assets) 3, 20 320 491 259 207Prepaid revenues (contract liabilities) 169 383 168 458The increase in work in progress is driven by revenue growth. The increase must be seen in connection with reduced trade receivables and is impacted by the timing of invoicing. In addition, the maturities of unpaid trade receivables have decreased slightly on 31 December 2024, compared to 31 December 2023, see more information in note 3.Work in progress relates to the group\u2019s right to consideration for work completed but not billed at the reporting date. Work in progress is transferred to receivables when the group issues an invoice. The group has used the practical expedient not to adjust the promised amount of consideration for the effects of a significant financing component if the group expects, at contract inception, that the period between transfer of the service and when the client pays for that service will be one year or less. 15.0 per cent (24.0) of the prepaid revenues relates to contracts in Multiconsult Norge AS, 2.5 per cent (2.6) to contracts in LINK Arkitektur AS and 0.05 per cent (0.0) to contracts in Multiconsult UK. 82.5 per cent (72.6) of the prepaid revenues relates to contracts in Multiconsult Polska. Multiconsult Polska has been able to negotiate some long-term contracts with prepayments. Multiconsult\u2019s opinion is that the rationale behind the prepayments is not providing financing of the group and has consequently not recognised interest expense and offsetting increase in revenues. Multiconsult estimates that prepaid revenues of NOK 71 011 thousand on 31 December 2023 has been recognised as revenue during 2024.Order backlogRemaining Performance obligation is revenue expected to be recognised in the future related to performance obligations that are unfulfilled (or partially fulfilled) on 31 December 2024. Options and call-offs on frame agreements are not included in the order backlog before signed and thereby committed. Contracts for an agreed service delivery may include an agreed scope, with fixed price per hour but where the number of hours is not fixed. Multiconsult regards this as variable consideration and has included the expected number of hours in the order backlog. The order backlog includes the sum of all hours of work that have been sold but not yet delivered to clients. When a contract is signed with a client, the full contractual amount is registered in the ERP system. As work progresses and hours are fulfilled, the recorded amount is adjusted accordingly to reflect the work done and the remaining order backlog. The order backlog is also adjusted if there are amendments to the contract (i.e., a change order or variation order from the client).The order backlog on 31 December 2024 is estimated to NOK 4 851 million. The timing of the recognition of revenue is uncertain, as it depends on the actual progress in many different projects which involves a number of parties. The group has estimated that it may recognise approximately 53 per cent of the order backlog as revenue during 2025 and the remaining 47 per cent in the subsequent years.",
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"value": "NOTE 7 Employee benefit expenses, number of employees, remuneration, loans to employees etc. EMPLOYEE BENEFIT EXPENSESAmounts in NOK thousand 2024 2023Salaries, vacation pay, bonus etc. 3 157 594 2 814 134Social security tax 508 275 460 020Pension expenses (see note 8) 230 884 202 263Other employee benefit expenses 77 692 77 187Total employee benefit expenses 3 974 446 3 553 6041)Number of full-time employees during the year3 566 3 388Number of employees on 31 December 3 923 3 7491) Number of full-time employees is calculated as the total number of working hours (including overtime and paid sick leave) divided on normal working hours per full time employee for the period.Employee ownership programme and loans to employeesMulticonsult ASA has an employee ownership programme. This programme consists of two parts: (i) Share purchase plan and (ii) Share ownership plan. The share purchase plan offers employees to buy shares in Multiconsult ASA at a discount of 20 per cent. Shares purchased by the employees through the plan are subject to a two-year lock-in period. The 2024 share purchase plan took place in November. In total Multiconsult sold 480 352 shares to its employees, which were purchased in the market. The sale was based on a price of NOK 153.72 per share, a 20 per cent discount of the volume-weighted average share price of NOK 192.15 per share traded on Oslo B\u00f8rs in the period 6 November to 12 November 2024. The total sales price reduced with the discount was NOK 73 940 thousand, of which NOK 22 527 thousand was paid in cash and the remaining NOK 51 413 thousand as loans granted to the employees, maximum 3/5 G (NOK 74 417) per employee. From 2024 the share ownership plan offers newly hired employees a defined number of complimentary shares in Multiconsult ASA. The value of these shares was recognised as employee benefit expense and constitutes a taxable benefit for the employee. In the quarterly share ownership plans in 2024, a total of 15 400 MULTI shares were transferred to new employees who accepted the offer. The shares were purchased in the market, see also note 3. The outstanding balance of loans on 31 December 2024 was NOK 47 480 thousand including loans to the executive management related to their variable performance-based bonus scheme. Repayment of loans takes place over 12 months through deduction in salary.In the 2023 programme the employees purchased 683 918 shares. The total sales price was NOK 68 037 thousand, of which NOK 22 717 thousand was paid in cash and the remaining NOK 45 320 thousand as loans granted to the employees. The 2023 share ownership plan to current employees took place in November 2023. In total 119 360 MULTI shares were transferred to employees who accepted the offer. The outstanding balance of loans per 31 December 2023 was NOK 42 099 thousand, including loans to the executive management related to their variable performance-based bonus scheme. The discount is partially recognised as an expense and partially recognised directly in equity. See accounting policies for further description.2024 2023Share Share Share Share Amounts in NOK thousandpurchase planownership planpurchase planownership planEmployee benefit expenses 6 330 2 658 5 278 14 8431)Recognised directly to equity (before tax)12 635 - 12 461 -Total discount 18 965 2 658 17 739 14 8431) The discount (before tax) recognised directly to equity may deviate from the total amount (before tax) recognised in the statement of equity if the payments to acquire own shares deviates from the market price for the shares used as basis for calculation of the discount.There is no unamortised employee benefit expense related to the shares sold. 1. Remuneration for leading personsThe group\u2019s executive remuneration policy (Remuneration policy on determination of salary and other remuneration for leading persons) can be found on the group\u2019s website:www.multiconsultgroup.com/investor-relations/governance/remunerationThe principles described in the remuneration policy are the same principles that were applied during 2024. 2. Overview of remuneration earned by the executive management and board of directorsThe remuneration report for salary and other remuneration for leading persons 2024 \u2013 which can be found on the group\u2019s web-site \u2013 contains an overview of total remuneration earned by the executive management team and board of directors in 2024 and 2023. 3. Remuneration to the executive management The table below show the total remuneration to the executive management earned in 2024 and 2023. For more information see remuneration report for salary and other remuneration for leading persons.Remuneration to the executive management 2024 and 2023Proportion Variable Total of fixed and Amounts remuner-Pension remunera-variable 4)in NOKFixed remunerationationexpensetionremuneration On 31 DecemberBase Salary Other Year1)2)3)5)paidbenefitsSharesLoanssalary2024 22 831 469 23 859 024 533 445 7 066 911 1 473 532 32 932 912 79%/21% 167 012 739 7892023 19 223 294 22 966 822 549 136 4 256 497 1 451 020 29 223 476 85%/15% 143 246 758 7211) Annual base salary per 31 December.2) Salary is amount paid during the year presented, including holiday pay, transportation allowance and compensation for entering new pension plan. Salary paid for pre vious positions within Multiconsult is included where relevant.3) Other benefit includes all other cash and non-cash benefit received during the year and includes taxable parts of; insurance premiums; discount on shares purchased; company car; housing allowance; per diem allowance; and telecommunication. 4) Variable remuneration is an amount earned in the year presented (excluding holiday pay) and normally paid the subsequent year. 5) Shares owned by the members of the executive management on 31 December, with close associates.6) Short-term loans for purchase of shares through the share purchase plan for all employees and incentive programme for executive management.",
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"f1__s9__6__86": {
"value": "NOTE 7 Employee benefit expenses, number of employees, remuneration, loans to employees etc. EMPLOYEE BENEFIT EXPENSESAmounts in NOK thousand 2024 2023Salaries, vacation pay, bonus etc. 3 157 594 2 814 134Social security tax 508 275 460 020Pension expenses (see note 8) 230 884 202 263Other employee benefit expenses 77 692 77 187Total employee benefit expenses 3 974 446 3 553 6041)Number of full-time employees during the year3 566 3 388Number of employees on 31 December 3 923 3 7491) Number of full-time employees is calculated as the total number of working hours (including overtime and paid sick leave) divided on normal working hours per full time employee for the period.Employee ownership programme and loans to employeesMulticonsult ASA has an employee ownership programme. This programme consists of two parts: (i) Share purchase plan and (ii) Share ownership plan. The share purchase plan offers employees to buy shares in Multiconsult ASA at a discount of 20 per cent. Shares purchased by the employees through the plan are subject to a two-year lock-in period. The 2024 share purchase plan took place in November. In total Multiconsult sold 480 352 shares to its employees, which were purchased in the market. The sale was based on a price of NOK 153.72 per share, a 20 per cent discount of the volume-weighted average share price of NOK 192.15 per share traded on Oslo B\u00f8rs in the period 6 November to 12 November 2024. The total sales price reduced with the discount was NOK 73 940 thousand, of which NOK 22 527 thousand was paid in cash and the remaining NOK 51 413 thousand as loans granted to the employees, maximum 3/5 G (NOK 74 417) per employee. From 2024 the share ownership plan offers newly hired employees a defined number of complimentary shares in Multiconsult ASA. The value of these shares was recognised as employee benefit expense and constitutes a taxable benefit for the employee. In the quarterly share ownership plans in 2024, a total of 15 400 MULTI shares were transferred to new employees who accepted the offer. The shares were purchased in the market, see also note 3. The outstanding balance of loans on 31 December 2024 was NOK 47 480 thousand including loans to the executive management related to their variable performance-based bonus scheme. Repayment of loans takes place over 12 months through deduction in salary.In the 2023 programme the employees purchased 683 918 shares. The total sales price was NOK 68 037 thousand, of which NOK 22 717 thousand was paid in cash and the remaining NOK 45 320 thousand as loans granted to the employees. The 2023 share ownership plan to current employees took place in November 2023. In total 119 360 MULTI shares were transferred to employees who accepted the offer. The outstanding balance of loans per 31 December 2023 was NOK 42 099 thousand, including loans to the executive management related to their variable performance-based bonus scheme. The discount is partially recognised as an expense and partially recognised directly in equity. See accounting policies for further description.2024 2023Share Share Share Share Amounts in NOK thousandpurchase planownership planpurchase planownership planEmployee benefit expenses 6 330 2 658 5 278 14 8431)Recognised directly to equity (before tax)12 635 - 12 461 -Total discount 18 965 2 658 17 739 14 8431) The discount (before tax) recognised directly to equity may deviate from the total amount (before tax) recognised in the statement of equity if the payments to acquire own shares deviates from the market price for the shares used as basis for calculation of the discount.There is no unamortised employee benefit expense related to the shares sold. 1. Remuneration for leading personsThe group\u2019s executive remuneration policy (Remuneration policy on determination of salary and other remuneration for leading persons) can be found on the group\u2019s website:www.multiconsultgroup.com/investor-relations/governance/remunerationThe principles described in the remuneration policy are the same principles that were applied during 2024. 2. Overview of remuneration earned by the executive management and board of directorsThe remuneration report for salary and other remuneration for leading persons 2024 \u2013 which can be found on the group\u2019s web-site \u2013 contains an overview of total remuneration earned by the executive management team and board of directors in 2024 and 2023. 3. Remuneration to the executive management The table below show the total remuneration to the executive management earned in 2024 and 2023. For more information see remuneration report for salary and other remuneration for leading persons.Remuneration to the executive management 2024 and 2023Proportion Variable Total of fixed and Amounts remuner-Pension remunera-variable 4)in NOKFixed remunerationationexpensetionremuneration On 31 DecemberBase Salary Other Year1)2)3)5)paidbenefitsSharesLoanssalary2024 22 831 469 23 859 024 533 445 7 066 911 1 473 532 32 932 912 79%/21% 167 012 739 7892023 19 223 294 22 966 822 549 136 4 256 497 1 451 020 29 223 476 85%/15% 143 246 758 7211) Annual base salary per 31 December.2) Salary is amount paid during the year presented, including holiday pay, transportation allowance and compensation for entering new pension plan. Salary paid for pre vious positions within Multiconsult is included where relevant.3) Other benefit includes all other cash and non-cash benefit received during the year and includes taxable parts of; insurance premiums; discount on shares purchased; company car; housing allowance; per diem allowance; and telecommunication. 4) Variable remuneration is an amount earned in the year presented (excluding holiday pay) and normally paid the subsequent year. 5) Shares owned by the members of the executive management on 31 December, with close associates.6) Short-term loans for purchase of shares through the share purchase plan for all employees and incentive programme for executive management.",
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"f1__s9__6__85": {
"value": "NOTE 7 Employee benefit expenses, number of employees, remuneration, loans to employees etc. EMPLOYEE BENEFIT EXPENSESAmounts in NOK thousand 2024 2023Salaries, vacation pay, bonus etc. 3 157 594 2 814 134Social security tax 508 275 460 020Pension expenses (see note 8) 230 884 202 263Other employee benefit expenses 77 692 77 187Total employee benefit expenses 3 974 446 3 553 6041)Number of full-time employees during the year3 566 3 388Number of employees on 31 December 3 923 3 7491) Number of full-time employees is calculated as the total number of working hours (including overtime and paid sick leave) divided on normal working hours per full time employee for the period.Employee ownership programme and loans to employeesMulticonsult ASA has an employee ownership programme. This programme consists of two parts: (i) Share purchase plan and (ii) Share ownership plan. The share purchase plan offers employees to buy shares in Multiconsult ASA at a discount of 20 per cent. Shares purchased by the employees through the plan are subject to a two-year lock-in period. The 2024 share purchase plan took place in November. In total Multiconsult sold 480 352 shares to its employees, which were purchased in the market. The sale was based on a price of NOK 153.72 per share, a 20 per cent discount of the volume-weighted average share price of NOK 192.15 per share traded on Oslo B\u00f8rs in the period 6 November to 12 November 2024. The total sales price reduced with the discount was NOK 73 940 thousand, of which NOK 22 527 thousand was paid in cash and the remaining NOK 51 413 thousand as loans granted to the employees, maximum 3/5 G (NOK 74 417) per employee. From 2024 the share ownership plan offers newly hired employees a defined number of complimentary shares in Multiconsult ASA. The value of these shares was recognised as employee benefit expense and constitutes a taxable benefit for the employee. In the quarterly share ownership plans in 2024, a total of 15 400 MULTI shares were transferred to new employees who accepted the offer. The shares were purchased in the market, see also note 3. The outstanding balance of loans on 31 December 2024 was NOK 47 480 thousand including loans to the executive management related to their variable performance-based bonus scheme. Repayment of loans takes place over 12 months through deduction in salary.In the 2023 programme the employees purchased 683 918 shares. The total sales price was NOK 68 037 thousand, of which NOK 22 717 thousand was paid in cash and the remaining NOK 45 320 thousand as loans granted to the employees. The 2023 share ownership plan to current employees took place in November 2023. In total 119 360 MULTI shares were transferred to employees who accepted the offer. The outstanding balance of loans per 31 December 2023 was NOK 42 099 thousand, including loans to the executive management related to their variable performance-based bonus scheme. The discount is partially recognised as an expense and partially recognised directly in equity. See accounting policies for further description.2024 2023Share Share Share Share Amounts in NOK thousandpurchase planownership planpurchase planownership planEmployee benefit expenses 6 330 2 658 5 278 14 8431)Recognised directly to equity (before tax)12 635 - 12 461 -Total discount 18 965 2 658 17 739 14 8431) The discount (before tax) recognised directly to equity may deviate from the total amount (before tax) recognised in the statement of equity if the payments to acquire own shares deviates from the market price for the shares used as basis for calculation of the discount.There is no unamortised employee benefit expense related to the shares sold. 1. Remuneration for leading personsThe group\u2019s executive remuneration policy (Remuneration policy on determination of salary and other remuneration for leading persons) can be found on the group\u2019s website:www.multiconsultgroup.com/investor-relations/governance/remunerationThe principles described in the remuneration policy are the same principles that were applied during 2024. 2. Overview of remuneration earned by the executive management and board of directorsThe remuneration report for salary and other remuneration for leading persons 2024 \u2013 which can be found on the group\u2019s web-site \u2013 contains an overview of total remuneration earned by the executive management team and board of directors in 2024 and 2023. 3. Remuneration to the executive management The table below show the total remuneration to the executive management earned in 2024 and 2023. For more information see remuneration report for salary and other remuneration for leading persons.Remuneration to the executive management 2024 and 2023Proportion Variable Total of fixed and Amounts remuner-Pension remunera-variable 4)in NOKFixed remunerationationexpensetionremuneration On 31 DecemberBase Salary Other Year1)2)3)5)paidbenefitsSharesLoanssalary2024 22 831 469 23 859 024 533 445 7 066 911 1 473 532 32 932 912 79%/21% 167 012 739 7892023 19 223 294 22 966 822 549 136 4 256 497 1 451 020 29 223 476 85%/15% 143 246 758 7211) Annual base salary per 31 December.2) Salary is amount paid during the year presented, including holiday pay, transportation allowance and compensation for entering new pension plan. Salary paid for pre vious positions within Multiconsult is included where relevant.3) Other benefit includes all other cash and non-cash benefit received during the year and includes taxable parts of; insurance premiums; discount on shares purchased; company car; housing allowance; per diem allowance; and telecommunication. 4) Variable remuneration is an amount earned in the year presented (excluding holiday pay) and normally paid the subsequent year. 5) Shares owned by the members of the executive management on 31 December, with close associates.6) Short-term loans for purchase of shares through the share purchase plan for all employees and incentive programme for executive management.",
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"f1__s9__6__84-1": {
"value": "NOTE 7 Employee benefit expenses, number of employees, remuneration, loans to employees etc. EMPLOYEE BENEFIT EXPENSESAmounts in NOK thousand 2024 2023Salaries, vacation pay, bonus etc. 3 157 594 2 814 134Social security tax 508 275 460 020Pension expenses (see note 8) 230 884 202 263Other employee benefit expenses 77 692 77 187Total employee benefit expenses 3 974 446 3 553 6041)Number of full-time employees during the year3 566 3 388Number of employees on 31 December 3 923 3 7491) Number of full-time employees is calculated as the total number of working hours (including overtime and paid sick leave) divided on normal working hours per full time employee for the period.Employee ownership programme and loans to employeesMulticonsult ASA has an employee ownership programme. This programme consists of two parts: (i) Share purchase plan and (ii) Share ownership plan. The share purchase plan offers employees to buy shares in Multiconsult ASA at a discount of 20 per cent. Shares purchased by the employees through the plan are subject to a two-year lock-in period. The 2024 share purchase plan took place in November. In total Multiconsult sold 480 352 shares to its employees, which were purchased in the market. The sale was based on a price of NOK 153.72 per share, a 20 per cent discount of the volume-weighted average share price of NOK 192.15 per share traded on Oslo B\u00f8rs in the period 6 November to 12 November 2024. The total sales price reduced with the discount was NOK 73 940 thousand, of which NOK 22 527 thousand was paid in cash and the remaining NOK 51 413 thousand as loans granted to the employees, maximum 3/5 G (NOK 74 417) per employee. From 2024 the share ownership plan offers newly hired employees a defined number of complimentary shares in Multiconsult ASA. The value of these shares was recognised as employee benefit expense and constitutes a taxable benefit for the employee. In the quarterly share ownership plans in 2024, a total of 15 400 MULTI shares were transferred to new employees who accepted the offer. The shares were purchased in the market, see also note 3. The outstanding balance of loans on 31 December 2024 was NOK 47 480 thousand including loans to the executive management related to their variable performance-based bonus scheme. Repayment of loans takes place over 12 months through deduction in salary.In the 2023 programme the employees purchased 683 918 shares. The total sales price was NOK 68 037 thousand, of which NOK 22 717 thousand was paid in cash and the remaining NOK 45 320 thousand as loans granted to the employees. The 2023 share ownership plan to current employees took place in November 2023. In total 119 360 MULTI shares were transferred to employees who accepted the offer. The outstanding balance of loans per 31 December 2023 was NOK 42 099 thousand, including loans to the executive management related to their variable performance-based bonus scheme. The discount is partially recognised as an expense and partially recognised directly in equity. See accounting policies for further description.2024 2023Share Share Share Share Amounts in NOK thousandpurchase planownership planpurchase planownership planEmployee benefit expenses 6 330 2 658 5 278 14 8431)Recognised directly to equity (before tax)12 635 - 12 461 -Total discount 18 965 2 658 17 739 14 8431) The discount (before tax) recognised directly to equity may deviate from the total amount (before tax) recognised in the statement of equity if the payments to acquire own shares deviates from the market price for the shares used as basis for calculation of the discount.There is no unamortised employee benefit expense related to the shares sold. 1. Remuneration for leading personsThe group\u2019s executive remuneration policy (Remuneration policy on determination of salary and other remuneration for leading persons) can be found on the group\u2019s website:www.multiconsultgroup.com/investor-relations/governance/remunerationThe principles described in the remuneration policy are the same principles that were applied during 2024. 2. Overview of remuneration earned by the executive management and board of directorsThe remuneration report for salary and other remuneration for leading persons 2024 \u2013 which can be found on the group\u2019s web-site \u2013 contains an overview of total remuneration earned by the executive management team and board of directors in 2024 and 2023. 3. Remuneration to the executive management The table below show the total remuneration to the executive management earned in 2024 and 2023. For more information see remuneration report for salary and other remuneration for leading persons.Remuneration to the executive management 2024 and 2023Proportion Variable Total of fixed and Amounts remuner-Pension remunera-variable 4)in NOKFixed remunerationationexpensetionremuneration On 31 DecemberBase Salary Other Year1)2)3)5)paidbenefitsSharesLoanssalary2024 22 831 469 23 859 024 533 445 7 066 911 1 473 532 32 932 912 79%/21% 167 012 739 7892023 19 223 294 22 966 822 549 136 4 256 497 1 451 020 29 223 476 85%/15% 143 246 758 7211) Annual base salary per 31 December.2) Salary is amount paid during the year presented, including holiday pay, transportation allowance and compensation for entering new pension plan. Salary paid for pre vious positions within Multiconsult is included where relevant.3) Other benefit includes all other cash and non-cash benefit received during the year and includes taxable parts of; insurance premiums; discount on shares purchased; company car; housing allowance; per diem allowance; and telecommunication. 4) Variable remuneration is an amount earned in the year presented (excluding holiday pay) and normally paid the subsequent year. 5) Shares owned by the members of the executive management on 31 December, with close associates.6) Short-term loans for purchase of shares through the share purchase plan for all employees and incentive programme for executive management.NOTE 8 Pensions The parent company and its subsidiaries in Norway have established pension plans that comply with the requirements in the Act on Mandatory Company Pensions. The group\u2019s subsidiaries both in Norway and abroad have defined contribution plans, except for a defined benefit plan in LINK Arkitektur AS and Multiconsult Norge AS, and a multiemployer plan in LINK Arkitektur AB.There were 2 834 (2 671) active members in the Multiconsult ASA and Multiconsult Norge AS defined contribution plan at the end of 2024. The annual contributions to the plan are 5.0 per cent for contribution basis between 0G and 7.1G, and 18 per cent of the contribution basis between 7.1G and 12G. G is a base amount annually approved by the Norwegian parliament and was NOK 124 028 per 31 December 2024.In addition, Multiconsult Norge AS has individual defined benefit plans that are unfunded, with recognised liabilities of NOK 5 029 thousand (5 085) at the end of 2024.LINK Arkitektur AS has a defined benefit plan that is closed and includes 9 retirees per 31 December 2024. Other plans in LINK Arkitektur group are plans accounted for as contribution plans, with 501 (490) active members on 31 December 2024. This includes a multiemployer plan in LINK Arkitektur AB (ITP 2 plan) which is a defined benefit plan.For 56 (58) employees (in LINK Arkitektur AB the defined benefit pension commitments for retirement and family pensions are secured in the ITP 2 plan through insurance with Alecta. The group has not access to information in order to report its proportional share of the plan\u2019s obligations, plan assets and costs, and it is therefore reported as a defined contribution plan. The expected contribution to the plan (premium) in 2024 is NOK 3 181 thousand. The premium paid and expensed in 2024 was NOK 3 372 thousand (3 288). The premium is calculated individually and is dependent on factors including salary, previously earned pension, and expected remaining service period. The group\u2019s share of the total contributions to the plan amounted to 0.020 per cent in 2024 (0.021). The collective funding ratio is the market value of Alecta\u2019s assets as a percentage of insurance commitments calculated according to Alecta\u2019s actuarial methods and assumptions, which are not consistent with IAS 19 Employee Benefits. The collective funding ratio is normally allowed to vary between 125 and 155 per cent. If Alecta\u2019s collective funding ratio is below 125 per cent or exceeds 155 per cent, action should be taken for consolidation level returning to the normal range. At low funding ratio, measures can be to raise the agreed price for new and existing contracts. At high funding ratio a measure may be to reduce premiums. At the end of 2024, the collective funding ratio was 164 per cent (175).Social security tax is calculated based on the pension plan\u2019s net financing and included in the gross pension obligations. Pension expenses include related social security tax.Pension expensesAmounts in NOK thousand 2024 2023Pension expenses retirement defined benefit plan 144 120Recognised as financial expenses 155 131Pension expenses defined contribution plan 230 585 202 011Pension expenses in employee benefit expenses (note 7) 230 884 202 263Effect of remeasurement of net defined benefit obligations 505 850Financial status defined benefit plansAmounts in NOK thousand 31.12.2024 31.12.2023Calculated pension obligations (incl. social security tax) (20 991) (20 952)Pension assets (at market value) 16 582 16 324Pension obligations (4 409) (4 628)Due to the immaterial amounts, no further disclosure is provided for the net defined benefit obligations.",
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"f1__s9__6__80": {
"value": "NOTE 9 Research and development Multiconsult Norge AS and LINK Arkitektur AS perform a number of research and development activities. Based on the definition in IFRS, the company has divided the activities into the following categories: 1. Projects with external funding. 2. Projects with collaborating partners (example SINTEF, SkatteFUNN, PhD arrangements). 3. Activities related to methodology development, process etc. that the company uses to deliver to clients (product and process development), including these activities in group networks.Total expenditures for these activities were NOK 1.9 million (7.7) in 2024 of which NOK 0.2 million (0) was invoiced to clients in 2024. In the income statement, these expenditures have been reduced by government grants (SkatteFUNN) of NOK 0.3 million (1.8) in 2024. None of these expenditures have been capitalised.",
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"value": "NOTE 10 Other operating expenses Amounts in NOK thousand 2024 2023Office expenses 118 198 116 241Consultants 69 455 61 542Technical equipment 16 473 20 182IT and communication 225 531 197 328Travel and meeting 41 307 38 461Sales and marketing 24 491 25 654Losses on receivables 3 073 (965)Gain on sale of fixed assets (1 713) (1 918)1)Other146 899 136 096Total other operating expenses 643 712 592 6211) Other include internal project costs, social activities, courses and training.AuditorFees paid to Deloitte AS and its affiliated companies, as well as fees paid to other auditors in subsidiaries:2024 2023Amounts in NOK thousand Deloitte Other Deloitte OtherStatutory audit services 4 391 1 218 4 030 697Tax advisory services 87 - 190 -Other assurance services 1 340 - 741 -Other non-audit services 34 - - -Total 5 851 1 218 4 960 697The amounts above are excluding VAT. Other assurance services include fees related to the limited assurance report on the Consolidated Sustainability Statement.",
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"language": "en",
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"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f1__s9__6__82": {
"value": "NOTE 10 Other operating expenses Amounts in NOK thousand 2024 2023Office expenses 118 198 116 241Consultants 69 455 61 542Technical equipment 16 473 20 182IT and communication 225 531 197 328Travel and meeting 41 307 38 461Sales and marketing 24 491 25 654Losses on receivables 3 073 (965)Gain on sale of fixed assets (1 713) (1 918)1)Other146 899 136 096Total other operating expenses 643 712 592 6211) Other include internal project costs, social activities, courses and training.AuditorFees paid to Deloitte AS and its affiliated companies, as well as fees paid to other auditors in subsidiaries:2024 2023Amounts in NOK thousand Deloitte Other Deloitte OtherStatutory audit services 4 391 1 218 4 030 697Tax advisory services 87 - 190 -Other assurance services 1 340 - 741 -Other non-audit services 34 - - -Total 5 851 1 218 4 960 697The amounts above are excluding VAT. Other assurance services include fees related to the limited assurance report on the Consolidated Sustainability Statement.",
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"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f1__s9__6__81": {
"value": "NOTE 10 Other operating expenses Amounts in NOK thousand 2024 2023Office expenses 118 198 116 241Consultants 69 455 61 542Technical equipment 16 473 20 182IT and communication 225 531 197 328Travel and meeting 41 307 38 461Sales and marketing 24 491 25 654Losses on receivables 3 073 (965)Gain on sale of fixed assets (1 713) (1 918)1)Other146 899 136 096Total other operating expenses 643 712 592 6211) Other include internal project costs, social activities, courses and training.AuditorFees paid to Deloitte AS and its affiliated companies, as well as fees paid to other auditors in subsidiaries:2024 2023Amounts in NOK thousand Deloitte Other Deloitte OtherStatutory audit services 4 391 1 218 4 030 697Tax advisory services 87 - 190 -Other assurance services 1 340 - 741 -Other non-audit services 34 - - -Total 5 851 1 218 4 960 697The amounts above are excluding VAT. Other assurance services include fees related to the limited assurance report on the Consolidated Sustainability Statement.",
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"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
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},
"f1__s9__6__105-1": {
"value": "NOTE 11 Intangible assets and goodwill Own developed Other Total intangible intangible intangibleAmounts in NOK thousand Softwareassets Brandassets assets GoodwillAcquisition cost 1 January 2023 103 9684 533-11 580120 0811 006 305Addition from business combinations--9 2009 95019 150134 525Additions 2 833 3 166--5 999-Disposals26---26-Currency translation differences1 070---1 0706 262Acquisition cost 31 December 2023 107 845 7 699 9 200 21 530 146 274 1 147 092Addition from business combinations127- -14 76014 88768 811Additions 2 749586--3 335-Disposals108---108-Currency translation differences580---5804 197Acquisition cost 31 December 2024 111 193 8 285 9 200 36 290 164 968 1 220 099Accumulated amortisation 1 January 2023 88 822--7 01295 83482 470Amortisation for the year4 429--11 33015 759-Disposals26---26-Currency translation differences962---962208Accumulated amortisation 31 December 2023 94 187 - - 18 342 112 529 82 678Amortisation for the year4 801414-6 79711 598-Disposals------Currency translation differences535---535162Accumulated amortisation 31 December 2024 99 523 414 - 25 139 124 662 82 839Carrying amount 1 January 202315 1464 533-4 56824 247923 835Additions from business combination--9 2009 95019 150134 525Additions2 8333 166--5 999-Disposals------Amortisation for the year4 429--11 33015 759-Currency translation differences107---1076 054Carrying amount 31 December 202313 6587 6999 2003 18833 7451 064 414Additions from business combination127 -- 14 76014 88768 811Additions2 749586-- 3 335- Disposals108- -- 108- Amortisation for the year4 801414-6 79712 012- Currency translation differences45- -- 454 035Carrying amount 31 December 2024 11 670 7 871 9 200 11 151 39 892 1 137 260Software includes standard software and licenses that are amortised on a straight-line basis over three years. In 2017 a new ERP system has been capitalised, which is amortised straight-line over its estimated useful life of ten years. Own developed intangible asset relates to multiMap 2.0, a digital tool, was completed in 2024 and is amortised straight-line over its estimated useful life of five years. Other intangible assets relate to order backlog and customer relations from the acquisitions of VA-Resurs AB, Petter J. Rasmussen AS and Sitepartner AS in 2024 and A-Lab AS, Planteknikk AS, T2 Prosjekt Vest AS, Helm Connect AB and Helm Project Management AB in 2023. The order backlog is amortised on a straight-line basis over its estimated lifetime, in the range 1-2 years.Impairment testsThe group performs an assessment for impairment of goodwill at year end, or more often if there are indicators of impairment. The impairment test is based on identified cash generating units (CGUs) in the group. CGUs are changed if businesses are integrated or there are other organisational changes. CGUs are normally on a lower level than the segment classification and follows regions or separate companies, given that separate financial information is available. However, the largest parts of goodwill are allocated to the segments Architecture, Region Oslo and Region Norway, as shown in the table below. CGUs identified to assess the value of the group\u2019s goodwill in 2024 and 2023 are disclosed in the table below. The carrying amounts of these cash generating units include property, plant and equipment, intangible assets, and allocated goodwill. Working capital cannot be split or reasonably allocated to the CGUs and is not included. Total change in net working capital was approximately NOK 5 million throughout 2024, and with the headroom for each CGU it would not change any conclusions if working capital were allocated.Goodwill specified per cash generating unit:Amounts in NOK thousand 31.12.2024 31.12.2023 Belongs to segmentLINK group 157 580 155 078 ArchitectureRegion Oslo 434 428 434 428 Region OsloBusiness unit Transportation 27 600 27 600 Region OsloRegion Norway 155 934 92 683 Region NorwayBusiness unit North 40 817 40 817 Region NorwayBusiness unit West 54 520 54 520 Region NorwayBusiness unit Middle 14 108 14 108 Region NorwayBusiness unit \u00d8stfold 12 203 9 098 Region NorwayIterio group 102 736 42 853 InternationalMC Polska 978 978 InternationalRoar J\u00f8rgensen - 66 355 Region NorwayA-Lab group 103 277 103 277 ArchitectureHelm - 22 597 InternationalPetter J. Rasmussen 16 208 - Region NorwaySitepartner 16 871 - Region OsloTotal 1 137 260 1 064 414The recoverable amount is estimated value in use, based on discounted future cash flows. Future cash flows included in the impairment tests at the end of 2024 are based on board approved budget for 2025 and the company\u2019s strategy plan for the subsequent four years. IFRS 16 is included in both the DCF model and in the WACC. The growth in the forecast period of 2026 \u2013 2029 is based on a moderate estimated growth in revenue and cost, in line with strategy, profitability targets and expected market outlook. The ambitions are profitability above peer-group average and strengthened operations and value creation, the assumed growth in cash flow and profitability is reflected in the budget and strategy plan period. The revenues in the budget show a moderate organic growth. The EBIT margin is reasonable and according to the strategy, and in line with the realised results in 2024. The long-term growth rate for terminal value is set to 2.0 per cent, an increase from 1.0 per cent from last year. The long-term growth rate of 2.0 per cent is in line with the market. Reinvestments in property, plant and equipment have been set below depreciation for the first five years and equal to depreciation in the terminal year for the purposes of the analysis. The business is not investment heavy, and the basis for maintaining the capacity for future cash flows is mainly investment in employees, which is reflected in the annual forecasted cash flows from operations. Therefore, EBIT is used as an estimate of cash flows in the terminal period. A calculated income tax has been included to be consistent with use of a post-tax discount rate.The key assumptions are determined to be the units\u2019 ability to deliver as expected in ongoing contracts, win new contracts, and/or obtain extensions of existing contracts, and to obtain the assumed billing ratios. Furthermore, that the prices achieved in the contracts at least compensate for increased costs, especially employee expenses, thereby achieving the expected EBIT margin. The discount rate in the analysis is set to 8.0 per cent (8.5) after tax based on a calculation of the weighted average cost of capital (WACC). The same discount rate has been used for all cash generating units since the asset beta has been deemed the same in all CGUs and segments that the group operates. The main reason for the decrease in WACC is a slightly decrease in cost of equity, mainly due to a decrease in risk premium and a slightly decrease in cost of debt, mainly due to a decrease in the percentage of debt financing. The key assumptions used in the value in use (VIU) calculation, which is most sensitive to changes, is operating revenues. How-ever, in such a situation the company will bring the cost down to be in a normal steady business. In the sensitivity analysis for WACC, EBITDA and EBIT the headroom is good, and a material change in assumptions must occur before an impairment will take place. For the CGUs Region Oslo, Region Norway, Business unit West and Business unit Transportation the operating revenues must decrease by more than 10 per cent before an impairment occur. For the Business unit North, LINK group and Iterio group the operating revenue must decrease by more than 7 per cent to indicate impairment. For A-lab the decrease in revenues must be around 3 per cent before an impairment occur. The impairment tests have not resulted in any impairment for good-will, property, plant and equipment or intangible assets related to any of the cash generating units. The executive management has evaluated that a reasonably possible change in key assumptions would not give rise to impairment on 31 December 2024.NOTE 12 Property, plant and equipment Other machines, Buildings and other plant, fixtures and Leasehold Total property, plant Amounts in NOK thousandreal estatefittingsimprovementsand equipmentAcquisition cost 1 January 2023 2 015 462 924 71 116 536 056Additions from business combinations 25 2 691 66 2 782Additions 1 119 74 350 21 593 97 061Disposals - 3 925 - 3 925Currency translation differences 279 4 807 69 5 155Acquisition cost 31 December 2023 3 437 540 847 92 844 637 128Additions from business combinations - 217 - 217Additions 221 89 218 5 840 95 278 Disposals - 18 286 766 19 051 Currency translation differences 225 1 823 108 2 156 Acquisition cost 31 December 2024 3 883 613 818 98 026 715 728Acc. depreciation 1 January 2023 1 257 366 231 63 831 431 319Depreciation for the year 169 50 395 4 944 55 508Disposals - 4 647 253 4 900Transfer between classes - 4 741 - 4 741Currency translation differences 197 3 525 23 3 745Acc. depreciation 31 December 2023 1 623 420 057 69 051 490 731Depreciation for the year 307 54 423 7 416 62 147Impairment - - - - Disposals - 16 815 584 17 398Currency translation differences 112 1 451 47 1 610 Acc. depreciation 31 December 2024 2 042 459 116 75 931 537 090 Carrying amount 1 January 2023 759 96 693 7 285 104 737Additions from business combination 25 2 691 66 2 782Additions 1 119 74 350 21 593 97 061Disposals - (815) - (815)Depreciation for the year 169 50 395 4 944 55 508Impairment - 4 647 253 4 900Currency translation differences 82 1 282 46 1 409Carrying amount 31 December 2023 1 814 120 790 23 794 146 398Additions from business combination - 217 - 217 Additions 221 89 218 5 840 95 278Disposals - 1 471 182 1 653Depreciation for the year 307 54 423 7 416 62 147Impairment - - - -Currency translation differences 113 372 61 546Carrying amount 31 December 2024 1 841 154 701 22 096 178 639Useful life 10-50 years 3 -8 yearsSame as equivalent assets, max leasing Depreciation plan Straight line Straight-lineperiodNOTE 13 Leases Multiconsult has two classes of assets that has been reported as right-of-use assets: buildings (primarily office premises) and cars.Right-of-use assets and lease liabilitiesAmounts in NOK thousand Asset LiabilitiesBalance 1 January 2023 673 371 733 929Additions 183 655 183 655Reassessments 45 815 45 815Depreciation (163 963) N/AImpairment (8 045) N/AInterest expense N/A 37 846Lease payments (interest and instalments) N/A (198 096)Terminations (6 306) (6 489)Currency 4 873 3 046Balance 31 December 2023 729 400 799 707Additions 8 317 8 317Reassessments 85 259 85 259Depreciation (174 810) N/AImpairment 103 N/AInterest expense N/A 35 196Lease payments (interest and instalments) N/A (213 209)Terminations (96) - Currency 2 437 2 327Balance 31 December 2024 650 609 717 597In the table above the CPI adjustments of the contract was reported as additions in 2023 while in 2024 this is reported as reassessment.Depreciation charge for right-of-use assets (previously operating lease), is split by class of underlying asset as follows:Amounts in NOK thousand 2024 2023Property 166 691 159 310Cars 8 120 4 654Total 174 810 163 963Based on impairment indicators the group has performed an assessment of recoverable amount of the group\u2019s property right -of-use (ROU) assets. During 2023 this resulted in an impairment of NOK 8 million. The impairment loss is recognised in segment Not allocated.The carrying amount of right-of-use assets at the end of the reporting period by class of underlying asset is as follows:Amounts in NOK thousand 31.12.2024 31.12.2023Property 627 647 712 809Cars 22 962 16 591Total 650 609 729 400Short-term leases and low-value asset lease expenses The expenses related to short-term leases (less than 12 months) and low-value assets are summarised in the table below. For these leases the practical expedients in IFRS 16 Leases have been applied, and the lease payments associated with those leases are recognised as an expense and classified as other operating expenses. Amounts in NOK thousand 2024 2023Short-term leases 17 450 15 728Low value asset 11 643 10 173Total 29 092 25 901Undiscounted lease liabilities and maturity of cash outflows31 December 2024Amounts in NOK thousand Office premises Cars TotalDue within 1 year 200 438 11 811 212 249Due more than 1 year, but within 5 years 474 121 15 294 489 415Due more than 5 years 85 664 - 85 664Total undiscounted lease liabilities 760 222 27 106 787 32831 December 2023Amounts in NOK thousand Office premises Cars TotalDue within 1 year 192 404 8 033 200 437Due more than 1 year, but within 5 years 557 086 12 007 569 094Due more than 5 years 153 531 - 153 531Total undiscounted lease liabilities 903 021 20 040 923 061The group has renewal options for several contracts that are not recognised, as per the principles described in note 2A. The group estimates that the lease cash outflows due more than one year, but within five years would have been NOK 131 million higher, and cash outflows due more than five and less than ten years would have been NOK 324 million higher, had these renewal options been recognised. Total cash outflows for leases amounts to NOK 240.5 million in 2024 (224.0).The group has not entered into any new material lease agreements not yet recognised in the consolidated statement of financial position. ",
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"f1__s9__6__104": {
"value": "NOTE 11 Intangible assets and goodwill Own developed Other Total intangible intangible intangibleAmounts in NOK thousand Softwareassets Brandassets assets GoodwillAcquisition cost 1 January 2023 103 9684 533-11 580120 0811 006 305Addition from business combinations--9 2009 95019 150134 525Additions 2 833 3 166--5 999-Disposals26---26-Currency translation differences1 070---1 0706 262Acquisition cost 31 December 2023 107 845 7 699 9 200 21 530 146 274 1 147 092Addition from business combinations127- -14 76014 88768 811Additions 2 749586--3 335-Disposals108---108-Currency translation differences580---5804 197Acquisition cost 31 December 2024 111 193 8 285 9 200 36 290 164 968 1 220 099Accumulated amortisation 1 January 2023 88 822--7 01295 83482 470Amortisation for the year4 429--11 33015 759-Disposals26---26-Currency translation differences962---962208Accumulated amortisation 31 December 2023 94 187 - - 18 342 112 529 82 678Amortisation for the year4 801414-6 79711 598-Disposals------Currency translation differences535---535162Accumulated amortisation 31 December 2024 99 523 414 - 25 139 124 662 82 839Carrying amount 1 January 202315 1464 533-4 56824 247923 835Additions from business combination--9 2009 95019 150134 525Additions2 8333 166--5 999-Disposals------Amortisation for the year4 429--11 33015 759-Currency translation differences107---1076 054Carrying amount 31 December 202313 6587 6999 2003 18833 7451 064 414Additions from business combination127 -- 14 76014 88768 811Additions2 749586-- 3 335- Disposals108- -- 108- Amortisation for the year4 801414-6 79712 012- Currency translation differences45- -- 454 035Carrying amount 31 December 2024 11 670 7 871 9 200 11 151 39 892 1 137 260Software includes standard software and licenses that are amortised on a straight-line basis over three years. In 2017 a new ERP system has been capitalised, which is amortised straight-line over its estimated useful life of ten years. Own developed intangible asset relates to multiMap 2.0, a digital tool, was completed in 2024 and is amortised straight-line over its estimated useful life of five years. Other intangible assets relate to order backlog and customer relations from the acquisitions of VA-Resurs AB, Petter J. Rasmussen AS and Sitepartner AS in 2024 and A-Lab AS, Planteknikk AS, T2 Prosjekt Vest AS, Helm Connect AB and Helm Project Management AB in 2023. The order backlog is amortised on a straight-line basis over its estimated lifetime, in the range 1-2 years.Impairment testsThe group performs an assessment for impairment of goodwill at year end, or more often if there are indicators of impairment. The impairment test is based on identified cash generating units (CGUs) in the group. CGUs are changed if businesses are integrated or there are other organisational changes. CGUs are normally on a lower level than the segment classification and follows regions or separate companies, given that separate financial information is available. However, the largest parts of goodwill are allocated to the segments Architecture, Region Oslo and Region Norway, as shown in the table below. CGUs identified to assess the value of the group\u2019s goodwill in 2024 and 2023 are disclosed in the table below. The carrying amounts of these cash generating units include property, plant and equipment, intangible assets, and allocated goodwill. Working capital cannot be split or reasonably allocated to the CGUs and is not included. Total change in net working capital was approximately NOK 5 million throughout 2024, and with the headroom for each CGU it would not change any conclusions if working capital were allocated.Goodwill specified per cash generating unit:Amounts in NOK thousand 31.12.2024 31.12.2023 Belongs to segmentLINK group 157 580 155 078 ArchitectureRegion Oslo 434 428 434 428 Region OsloBusiness unit Transportation 27 600 27 600 Region OsloRegion Norway 155 934 92 683 Region NorwayBusiness unit North 40 817 40 817 Region NorwayBusiness unit West 54 520 54 520 Region NorwayBusiness unit Middle 14 108 14 108 Region NorwayBusiness unit \u00d8stfold 12 203 9 098 Region NorwayIterio group 102 736 42 853 InternationalMC Polska 978 978 InternationalRoar J\u00f8rgensen - 66 355 Region NorwayA-Lab group 103 277 103 277 ArchitectureHelm - 22 597 InternationalPetter J. Rasmussen 16 208 - Region NorwaySitepartner 16 871 - Region OsloTotal 1 137 260 1 064 414The recoverable amount is estimated value in use, based on discounted future cash flows. Future cash flows included in the impairment tests at the end of 2024 are based on board approved budget for 2025 and the company\u2019s strategy plan for the subsequent four years. IFRS 16 is included in both the DCF model and in the WACC. The growth in the forecast period of 2026 \u2013 2029 is based on a moderate estimated growth in revenue and cost, in line with strategy, profitability targets and expected market outlook. The ambitions are profitability above peer-group average and strengthened operations and value creation, the assumed growth in cash flow and profitability is reflected in the budget and strategy plan period. The revenues in the budget show a moderate organic growth. The EBIT margin is reasonable and according to the strategy, and in line with the realised results in 2024. The long-term growth rate for terminal value is set to 2.0 per cent, an increase from 1.0 per cent from last year. The long-term growth rate of 2.0 per cent is in line with the market. Reinvestments in property, plant and equipment have been set below depreciation for the first five years and equal to depreciation in the terminal year for the purposes of the analysis. The business is not investment heavy, and the basis for maintaining the capacity for future cash flows is mainly investment in employees, which is reflected in the annual forecasted cash flows from operations. Therefore, EBIT is used as an estimate of cash flows in the terminal period. A calculated income tax has been included to be consistent with use of a post-tax discount rate.The key assumptions are determined to be the units\u2019 ability to deliver as expected in ongoing contracts, win new contracts, and/or obtain extensions of existing contracts, and to obtain the assumed billing ratios. Furthermore, that the prices achieved in the contracts at least compensate for increased costs, especially employee expenses, thereby achieving the expected EBIT margin. The discount rate in the analysis is set to 8.0 per cent (8.5) after tax based on a calculation of the weighted average cost of capital (WACC). The same discount rate has been used for all cash generating units since the asset beta has been deemed the same in all CGUs and segments that the group operates. The main reason for the decrease in WACC is a slightly decrease in cost of equity, mainly due to a decrease in risk premium and a slightly decrease in cost of debt, mainly due to a decrease in the percentage of debt financing. The key assumptions used in the value in use (VIU) calculation, which is most sensitive to changes, is operating revenues. How-ever, in such a situation the company will bring the cost down to be in a normal steady business. In the sensitivity analysis for WACC, EBITDA and EBIT the headroom is good, and a material change in assumptions must occur before an impairment will take place. For the CGUs Region Oslo, Region Norway, Business unit West and Business unit Transportation the operating revenues must decrease by more than 10 per cent before an impairment occur. For the Business unit North, LINK group and Iterio group the operating revenue must decrease by more than 7 per cent to indicate impairment. For A-lab the decrease in revenues must be around 3 per cent before an impairment occur. The impairment tests have not resulted in any impairment for good-will, property, plant and equipment or intangible assets related to any of the cash generating units. The executive management has evaluated that a reasonably possible change in key assumptions would not give rise to impairment on 31 December 2024.",
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"f1__s9__6__103": {
"value": "NOTE 11 Intangible assets and goodwill Own developed Other Total intangible intangible intangibleAmounts in NOK thousand Softwareassets Brandassets assets GoodwillAcquisition cost 1 January 2023 103 9684 533-11 580120 0811 006 305Addition from business combinations--9 2009 95019 150134 525Additions 2 833 3 166--5 999-Disposals26---26-Currency translation differences1 070---1 0706 262Acquisition cost 31 December 2023 107 845 7 699 9 200 21 530 146 274 1 147 092Addition from business combinations127- -14 76014 88768 811Additions 2 749586--3 335-Disposals108---108-Currency translation differences580---5804 197Acquisition cost 31 December 2024 111 193 8 285 9 200 36 290 164 968 1 220 099Accumulated amortisation 1 January 2023 88 822--7 01295 83482 470Amortisation for the year4 429--11 33015 759-Disposals26---26-Currency translation differences962---962208Accumulated amortisation 31 December 2023 94 187 - - 18 342 112 529 82 678Amortisation for the year4 801414-6 79711 598-Disposals------Currency translation differences535---535162Accumulated amortisation 31 December 2024 99 523 414 - 25 139 124 662 82 839Carrying amount 1 January 202315 1464 533-4 56824 247923 835Additions from business combination--9 2009 95019 150134 525Additions2 8333 166--5 999-Disposals------Amortisation for the year4 429--11 33015 759-Currency translation differences107---1076 054Carrying amount 31 December 202313 6587 6999 2003 18833 7451 064 414Additions from business combination127 -- 14 76014 88768 811Additions2 749586-- 3 335- Disposals108- -- 108- Amortisation for the year4 801414-6 79712 012- Currency translation differences45- -- 454 035Carrying amount 31 December 2024 11 670 7 871 9 200 11 151 39 892 1 137 260Software includes standard software and licenses that are amortised on a straight-line basis over three years. In 2017 a new ERP system has been capitalised, which is amortised straight-line over its estimated useful life of ten years. Own developed intangible asset relates to multiMap 2.0, a digital tool, was completed in 2024 and is amortised straight-line over its estimated useful life of five years. Other intangible assets relate to order backlog and customer relations from the acquisitions of VA-Resurs AB, Petter J. Rasmussen AS and Sitepartner AS in 2024 and A-Lab AS, Planteknikk AS, T2 Prosjekt Vest AS, Helm Connect AB and Helm Project Management AB in 2023. The order backlog is amortised on a straight-line basis over its estimated lifetime, in the range 1-2 years.Impairment testsThe group performs an assessment for impairment of goodwill at year end, or more often if there are indicators of impairment. The impairment test is based on identified cash generating units (CGUs) in the group. CGUs are changed if businesses are integrated or there are other organisational changes. CGUs are normally on a lower level than the segment classification and follows regions or separate companies, given that separate financial information is available. However, the largest parts of goodwill are allocated to the segments Architecture, Region Oslo and Region Norway, as shown in the table below. CGUs identified to assess the value of the group\u2019s goodwill in 2024 and 2023 are disclosed in the table below. The carrying amounts of these cash generating units include property, plant and equipment, intangible assets, and allocated goodwill. Working capital cannot be split or reasonably allocated to the CGUs and is not included. Total change in net working capital was approximately NOK 5 million throughout 2024, and with the headroom for each CGU it would not change any conclusions if working capital were allocated.Goodwill specified per cash generating unit:Amounts in NOK thousand 31.12.2024 31.12.2023 Belongs to segmentLINK group 157 580 155 078 ArchitectureRegion Oslo 434 428 434 428 Region OsloBusiness unit Transportation 27 600 27 600 Region OsloRegion Norway 155 934 92 683 Region NorwayBusiness unit North 40 817 40 817 Region NorwayBusiness unit West 54 520 54 520 Region NorwayBusiness unit Middle 14 108 14 108 Region NorwayBusiness unit \u00d8stfold 12 203 9 098 Region NorwayIterio group 102 736 42 853 InternationalMC Polska 978 978 InternationalRoar J\u00f8rgensen - 66 355 Region NorwayA-Lab group 103 277 103 277 ArchitectureHelm - 22 597 InternationalPetter J. Rasmussen 16 208 - Region NorwaySitepartner 16 871 - Region OsloTotal 1 137 260 1 064 414The recoverable amount is estimated value in use, based on discounted future cash flows. Future cash flows included in the impairment tests at the end of 2024 are based on board approved budget for 2025 and the company\u2019s strategy plan for the subsequent four years. IFRS 16 is included in both the DCF model and in the WACC. The growth in the forecast period of 2026 \u2013 2029 is based on a moderate estimated growth in revenue and cost, in line with strategy, profitability targets and expected market outlook. The ambitions are profitability above peer-group average and strengthened operations and value creation, the assumed growth in cash flow and profitability is reflected in the budget and strategy plan period. The revenues in the budget show a moderate organic growth. The EBIT margin is reasonable and according to the strategy, and in line with the realised results in 2024. The long-term growth rate for terminal value is set to 2.0 per cent, an increase from 1.0 per cent from last year. The long-term growth rate of 2.0 per cent is in line with the market. Reinvestments in property, plant and equipment have been set below depreciation for the first five years and equal to depreciation in the terminal year for the purposes of the analysis. The business is not investment heavy, and the basis for maintaining the capacity for future cash flows is mainly investment in employees, which is reflected in the annual forecasted cash flows from operations. Therefore, EBIT is used as an estimate of cash flows in the terminal period. A calculated income tax has been included to be consistent with use of a post-tax discount rate.The key assumptions are determined to be the units\u2019 ability to deliver as expected in ongoing contracts, win new contracts, and/or obtain extensions of existing contracts, and to obtain the assumed billing ratios. Furthermore, that the prices achieved in the contracts at least compensate for increased costs, especially employee expenses, thereby achieving the expected EBIT margin. The discount rate in the analysis is set to 8.0 per cent (8.5) after tax based on a calculation of the weighted average cost of capital (WACC). The same discount rate has been used for all cash generating units since the asset beta has been deemed the same in all CGUs and segments that the group operates. The main reason for the decrease in WACC is a slightly decrease in cost of equity, mainly due to a decrease in risk premium and a slightly decrease in cost of debt, mainly due to a decrease in the percentage of debt financing. The key assumptions used in the value in use (VIU) calculation, which is most sensitive to changes, is operating revenues. How-ever, in such a situation the company will bring the cost down to be in a normal steady business. In the sensitivity analysis for WACC, EBITDA and EBIT the headroom is good, and a material change in assumptions must occur before an impairment will take place. For the CGUs Region Oslo, Region Norway, Business unit West and Business unit Transportation the operating revenues must decrease by more than 10 per cent before an impairment occur. For the Business unit North, LINK group and Iterio group the operating revenue must decrease by more than 7 per cent to indicate impairment. For A-lab the decrease in revenues must be around 3 per cent before an impairment occur. The impairment tests have not resulted in any impairment for good-will, property, plant and equipment or intangible assets related to any of the cash generating units. The executive management has evaluated that a reasonably possible change in key assumptions would not give rise to impairment on 31 December 2024.",
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"f1__s9__6__102": {
"value": "NOTE 11 Intangible assets and goodwill Own developed Other Total intangible intangible intangibleAmounts in NOK thousand Softwareassets Brandassets assets GoodwillAcquisition cost 1 January 2023 103 9684 533-11 580120 0811 006 305Addition from business combinations--9 2009 95019 150134 525Additions 2 833 3 166--5 999-Disposals26---26-Currency translation differences1 070---1 0706 262Acquisition cost 31 December 2023 107 845 7 699 9 200 21 530 146 274 1 147 092Addition from business combinations127- -14 76014 88768 811Additions 2 749586--3 335-Disposals108---108-Currency translation differences580---5804 197Acquisition cost 31 December 2024 111 193 8 285 9 200 36 290 164 968 1 220 099Accumulated amortisation 1 January 2023 88 822--7 01295 83482 470Amortisation for the year4 429--11 33015 759-Disposals26---26-Currency translation differences962---962208Accumulated amortisation 31 December 2023 94 187 - - 18 342 112 529 82 678Amortisation for the year4 801414-6 79711 598-Disposals------Currency translation differences535---535162Accumulated amortisation 31 December 2024 99 523 414 - 25 139 124 662 82 839Carrying amount 1 January 202315 1464 533-4 56824 247923 835Additions from business combination--9 2009 95019 150134 525Additions2 8333 166--5 999-Disposals------Amortisation for the year4 429--11 33015 759-Currency translation differences107---1076 054Carrying amount 31 December 202313 6587 6999 2003 18833 7451 064 414Additions from business combination127 -- 14 76014 88768 811Additions2 749586-- 3 335- Disposals108- -- 108- Amortisation for the year4 801414-6 79712 012- Currency translation differences45- -- 454 035Carrying amount 31 December 2024 11 670 7 871 9 200 11 151 39 892 1 137 260Software includes standard software and licenses that are amortised on a straight-line basis over three years. In 2017 a new ERP system has been capitalised, which is amortised straight-line over its estimated useful life of ten years. Own developed intangible asset relates to multiMap 2.0, a digital tool, was completed in 2024 and is amortised straight-line over its estimated useful life of five years. Other intangible assets relate to order backlog and customer relations from the acquisitions of VA-Resurs AB, Petter J. Rasmussen AS and Sitepartner AS in 2024 and A-Lab AS, Planteknikk AS, T2 Prosjekt Vest AS, Helm Connect AB and Helm Project Management AB in 2023. The order backlog is amortised on a straight-line basis over its estimated lifetime, in the range 1-2 years.Impairment testsThe group performs an assessment for impairment of goodwill at year end, or more often if there are indicators of impairment. The impairment test is based on identified cash generating units (CGUs) in the group. CGUs are changed if businesses are integrated or there are other organisational changes. CGUs are normally on a lower level than the segment classification and follows regions or separate companies, given that separate financial information is available. However, the largest parts of goodwill are allocated to the segments Architecture, Region Oslo and Region Norway, as shown in the table below. CGUs identified to assess the value of the group\u2019s goodwill in 2024 and 2023 are disclosed in the table below. The carrying amounts of these cash generating units include property, plant and equipment, intangible assets, and allocated goodwill. Working capital cannot be split or reasonably allocated to the CGUs and is not included. Total change in net working capital was approximately NOK 5 million throughout 2024, and with the headroom for each CGU it would not change any conclusions if working capital were allocated.Goodwill specified per cash generating unit:Amounts in NOK thousand 31.12.2024 31.12.2023 Belongs to segmentLINK group 157 580 155 078 ArchitectureRegion Oslo 434 428 434 428 Region OsloBusiness unit Transportation 27 600 27 600 Region OsloRegion Norway 155 934 92 683 Region NorwayBusiness unit North 40 817 40 817 Region NorwayBusiness unit West 54 520 54 520 Region NorwayBusiness unit Middle 14 108 14 108 Region NorwayBusiness unit \u00d8stfold 12 203 9 098 Region NorwayIterio group 102 736 42 853 InternationalMC Polska 978 978 InternationalRoar J\u00f8rgensen - 66 355 Region NorwayA-Lab group 103 277 103 277 ArchitectureHelm - 22 597 InternationalPetter J. Rasmussen 16 208 - Region NorwaySitepartner 16 871 - Region OsloTotal 1 137 260 1 064 414The recoverable amount is estimated value in use, based on discounted future cash flows. Future cash flows included in the impairment tests at the end of 2024 are based on board approved budget for 2025 and the company\u2019s strategy plan for the subsequent four years. IFRS 16 is included in both the DCF model and in the WACC. The growth in the forecast period of 2026 \u2013 2029 is based on a moderate estimated growth in revenue and cost, in line with strategy, profitability targets and expected market outlook. The ambitions are profitability above peer-group average and strengthened operations and value creation, the assumed growth in cash flow and profitability is reflected in the budget and strategy plan period. The revenues in the budget show a moderate organic growth. The EBIT margin is reasonable and according to the strategy, and in line with the realised results in 2024. The long-term growth rate for terminal value is set to 2.0 per cent, an increase from 1.0 per cent from last year. The long-term growth rate of 2.0 per cent is in line with the market. Reinvestments in property, plant and equipment have been set below depreciation for the first five years and equal to depreciation in the terminal year for the purposes of the analysis. The business is not investment heavy, and the basis for maintaining the capacity for future cash flows is mainly investment in employees, which is reflected in the annual forecasted cash flows from operations. Therefore, EBIT is used as an estimate of cash flows in the terminal period. A calculated income tax has been included to be consistent with use of a post-tax discount rate.The key assumptions are determined to be the units\u2019 ability to deliver as expected in ongoing contracts, win new contracts, and/or obtain extensions of existing contracts, and to obtain the assumed billing ratios. Furthermore, that the prices achieved in the contracts at least compensate for increased costs, especially employee expenses, thereby achieving the expected EBIT margin. The discount rate in the analysis is set to 8.0 per cent (8.5) after tax based on a calculation of the weighted average cost of capital (WACC). The same discount rate has been used for all cash generating units since the asset beta has been deemed the same in all CGUs and segments that the group operates. The main reason for the decrease in WACC is a slightly decrease in cost of equity, mainly due to a decrease in risk premium and a slightly decrease in cost of debt, mainly due to a decrease in the percentage of debt financing. The key assumptions used in the value in use (VIU) calculation, which is most sensitive to changes, is operating revenues. How-ever, in such a situation the company will bring the cost down to be in a normal steady business. In the sensitivity analysis for WACC, EBITDA and EBIT the headroom is good, and a material change in assumptions must occur before an impairment will take place. For the CGUs Region Oslo, Region Norway, Business unit West and Business unit Transportation the operating revenues must decrease by more than 10 per cent before an impairment occur. For the Business unit North, LINK group and Iterio group the operating revenue must decrease by more than 7 per cent to indicate impairment. For A-lab the decrease in revenues must be around 3 per cent before an impairment occur. The impairment tests have not resulted in any impairment for good-will, property, plant and equipment or intangible assets related to any of the cash generating units. The executive management has evaluated that a reasonably possible change in key assumptions would not give rise to impairment on 31 December 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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"f1__s9__6__106": {
"value": "NOTE 12 Property, plant and equipment Other machines, Buildings and other plant, fixtures and Leasehold Total property, plant Amounts in NOK thousandreal estatefittingsimprovementsand equipmentAcquisition cost 1 January 2023 2 015 462 924 71 116 536 056Additions from business combinations 25 2 691 66 2 782Additions 1 119 74 350 21 593 97 061Disposals - 3 925 - 3 925Currency translation differences 279 4 807 69 5 155Acquisition cost 31 December 2023 3 437 540 847 92 844 637 128Additions from business combinations - 217 - 217Additions 221 89 218 5 840 95 278 Disposals - 18 286 766 19 051 Currency translation differences 225 1 823 108 2 156 Acquisition cost 31 December 2024 3 883 613 818 98 026 715 728Acc. depreciation 1 January 2023 1 257 366 231 63 831 431 319Depreciation for the year 169 50 395 4 944 55 508Disposals - 4 647 253 4 900Transfer between classes - 4 741 - 4 741Currency translation differences 197 3 525 23 3 745Acc. depreciation 31 December 2023 1 623 420 057 69 051 490 731Depreciation for the year 307 54 423 7 416 62 147Impairment - - - - Disposals - 16 815 584 17 398Currency translation differences 112 1 451 47 1 610 Acc. depreciation 31 December 2024 2 042 459 116 75 931 537 090 Carrying amount 1 January 2023 759 96 693 7 285 104 737Additions from business combination 25 2 691 66 2 782Additions 1 119 74 350 21 593 97 061Disposals - (815) - (815)Depreciation for the year 169 50 395 4 944 55 508Impairment - 4 647 253 4 900Currency translation differences 82 1 282 46 1 409Carrying amount 31 December 2023 1 814 120 790 23 794 146 398Additions from business combination - 217 - 217 Additions 221 89 218 5 840 95 278Disposals - 1 471 182 1 653Depreciation for the year 307 54 423 7 416 62 147Impairment - - - -Currency translation differences 113 372 61 546Carrying amount 31 December 2024 1 841 154 701 22 096 178 639Useful life 10-50 years 3 -8 yearsSame as equivalent assets, max leasing Depreciation plan Straight line Straight-lineperiod",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__114": {
"value": "NOTE 13 Leases Multiconsult has two classes of assets that has been reported as right-of-use assets: buildings (primarily office premises) and cars.Right-of-use assets and lease liabilitiesAmounts in NOK thousand Asset LiabilitiesBalance 1 January 2023 673 371 733 929Additions 183 655 183 655Reassessments 45 815 45 815Depreciation (163 963) N/AImpairment (8 045) N/AInterest expense N/A 37 846Lease payments (interest and instalments) N/A (198 096)Terminations (6 306) (6 489)Currency 4 873 3 046Balance 31 December 2023 729 400 799 707Additions 8 317 8 317Reassessments 85 259 85 259Depreciation (174 810) N/AImpairment 103 N/AInterest expense N/A 35 196Lease payments (interest and instalments) N/A (213 209)Terminations (96) - Currency 2 437 2 327Balance 31 December 2024 650 609 717 597In the table above the CPI adjustments of the contract was reported as additions in 2023 while in 2024 this is reported as reassessment.Depreciation charge for right-of-use assets (previously operating lease), is split by class of underlying asset as follows:Amounts in NOK thousand 2024 2023Property 166 691 159 310Cars 8 120 4 654Total 174 810 163 963Based on impairment indicators the group has performed an assessment of recoverable amount of the group\u2019s property right -of-use (ROU) assets. During 2023 this resulted in an impairment of NOK 8 million. The impairment loss is recognised in segment Not allocated.The carrying amount of right-of-use assets at the end of the reporting period by class of underlying asset is as follows:Amounts in NOK thousand 31.12.2024 31.12.2023Property 627 647 712 809Cars 22 962 16 591Total 650 609 729 400Short-term leases and low-value asset lease expenses The expenses related to short-term leases (less than 12 months) and low-value assets are summarised in the table below. For these leases the practical expedients in IFRS 16 Leases have been applied, and the lease payments associated with those leases are recognised as an expense and classified as other operating expenses. Amounts in NOK thousand 2024 2023Short-term leases 17 450 15 728Low value asset 11 643 10 173Total 29 092 25 901Undiscounted lease liabilities and maturity of cash outflows31 December 2024Amounts in NOK thousand Office premises Cars TotalDue within 1 year 200 438 11 811 212 249Due more than 1 year, but within 5 years 474 121 15 294 489 415Due more than 5 years 85 664 - 85 664Total undiscounted lease liabilities 760 222 27 106 787 32831 December 2023Amounts in NOK thousand Office premises Cars TotalDue within 1 year 192 404 8 033 200 437Due more than 1 year, but within 5 years 557 086 12 007 569 094Due more than 5 years 153 531 - 153 531Total undiscounted lease liabilities 903 021 20 040 923 061The group has renewal options for several contracts that are not recognised, as per the principles described in note 2A. The group estimates that the lease cash outflows due more than one year, but within five years would have been NOK 131 million higher, and cash outflows due more than five and less than ten years would have been NOK 324 million higher, had these renewal options been recognised. Total cash outflows for leases amounts to NOK 240.5 million in 2024 (224.0).The group has not entered into any new material lease agreements not yet recognised in the consolidated statement of financial position. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__113-1": {
"value": "NOTE 14 Associated companies and joint arrangements Jacobs Multiconsult Consorcio Norplan Decommis-Amounts in NOK thousand FPSSAM SpA Tanzania JV Indigoioning TotalOpening balance 1 January 2023 1 719 133 20 664 3 204 - 25 722Share of profit for the year (843) (7) 13 571 - (115) 12 606Currency effect - - (1 552) 213 - (1 339)Closing balance 31 December 2023 876 125 32 683 3 417 (115) 36 989Share of profit for the year (62) - 9 117 - 705 9 760Dividend - - (4 623) - - (4 623)Adjustment from previous year 1) - - (7 247) - - (7 248)Disposals (814) (125) - - - (939)Currency effect - 3 506 151 - 3 656 Closing balance 31 December 2024 - - 33 436 3 568 590 37 5961) Adjustment to meet the carrying amount of the investor\u2019s proportionate interest in the investee\u2019s total equity on 31 December 2023.None of the joint ventures and associated companies are considered significant to the group, either separately or combined. Therefore, no further details are provided.Project partnership - joint arrangementsThe group has for some projects entered into partnership agreements. Some of these have been assessed as joint operations. Participants work together to deliver a project in cooperation through a common project group. There are no assets in these project groups. Each participant is responsible for delivering the services that it has agreed to deliver, as well as being responsible for its own expenses and having a right to agreed revenues from the services the participant performs. Each participant uses its own assets, and obligations in the operation are limited to parts of the fee that may be held back to cover common costs (for example insurance premiums and travel expenses). One of the parties is typically appointed project manager with specific responsibilities in the project group. The participants have, when it is relevant, agreed that they are jointly and separately liable for the project deliverables. The main projects that are organised in this manner that are considered joint operations are New Rikshospitalet, The Fornebu Line and Framework agreements with The Norwegian Defence Estates Agency. The group is the project manager, and there is no fixed participating share in these opera tions. None of these are considered material for the group. In 2024 these projects contributed revenues of NOK 484 million (420).NOTE 24 Related parties The group\u2019s related parties are: Key management personnel, close members of the family of a person and entities that are controlled or jointly controlled by any of these. Key management personnel are defined as the board of directors and the executive management. See note 7 and the remuneration report for salary and other remuneration for leading persons 2024 for information on remuneration for key management personnel and information on share owner-ship. There were no other transactions with key management personnel in 2024 and 2023.Stiftelsen Multiconsult had an ownership share of 21.2 per cent (21.9) on 31 December 2024. The company\u2019s assessment is that Stiftelsen Multiconsult has significant influence. Multiconsult has recognised revenues from sales to Stiftelsen Multiconsult of NOK 3 541 thousand (3 545) in 2024.The parent company and its subsidiaries are also considered related parties. Transactions and balances are eliminated in the consolidated financial statements and are not disclosed in this note for the group. Refer also to note 16 for the parent company.Refer to note 14 Associated companies and joint arrangements for more information on these related parties. Transactions and balances with joint ventures and associated companiesAmounts in NOK thousand 2024 2023Revenues 30 865 16 651Expenses 5 648 8 153Receivables - 746Liabilities - -Guarantees provided - -",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__112": {
"value": "NOTE 14 Associated companies and joint arrangements Jacobs Multiconsult Consorcio Norplan Decommis-Amounts in NOK thousand FPSSAM SpA Tanzania JV Indigoioning TotalOpening balance 1 January 2023 1 719 133 20 664 3 204 - 25 722Share of profit for the year (843) (7) 13 571 - (115) 12 606Currency effect - - (1 552) 213 - (1 339)Closing balance 31 December 2023 876 125 32 683 3 417 (115) 36 989Share of profit for the year (62) - 9 117 - 705 9 760Dividend - - (4 623) - - (4 623)Adjustment from previous year 1) - - (7 247) - - (7 248)Disposals (814) (125) - - - (939)Currency effect - 3 506 151 - 3 656 Closing balance 31 December 2024 - - 33 436 3 568 590 37 5961) Adjustment to meet the carrying amount of the investor\u2019s proportionate interest in the investee\u2019s total equity on 31 December 2023.None of the joint ventures and associated companies are considered significant to the group, either separately or combined. Therefore, no further details are provided.Project partnership - joint arrangementsThe group has for some projects entered into partnership agreements. Some of these have been assessed as joint operations. Participants work together to deliver a project in cooperation through a common project group. There are no assets in these project groups. Each participant is responsible for delivering the services that it has agreed to deliver, as well as being responsible for its own expenses and having a right to agreed revenues from the services the participant performs. Each participant uses its own assets, and obligations in the operation are limited to parts of the fee that may be held back to cover common costs (for example insurance premiums and travel expenses). One of the parties is typically appointed project manager with specific responsibilities in the project group. The participants have, when it is relevant, agreed that they are jointly and separately liable for the project deliverables. The main projects that are organised in this manner that are considered joint operations are New Rikshospitalet, The Fornebu Line and Framework agreements with The Norwegian Defence Estates Agency. The group is the project manager, and there is no fixed participating share in these opera tions. None of these are considered material for the group. In 2024 these projects contributed revenues of NOK 484 million (420).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__111-1": {
"value": "NOTE 14 Associated companies and joint arrangements Jacobs Multiconsult Consorcio Norplan Decommis-Amounts in NOK thousand FPSSAM SpA Tanzania JV Indigoioning TotalOpening balance 1 January 2023 1 719 133 20 664 3 204 - 25 722Share of profit for the year (843) (7) 13 571 - (115) 12 606Currency effect - - (1 552) 213 - (1 339)Closing balance 31 December 2023 876 125 32 683 3 417 (115) 36 989Share of profit for the year (62) - 9 117 - 705 9 760Dividend - - (4 623) - - (4 623)Adjustment from previous year 1) - - (7 247) - - (7 248)Disposals (814) (125) - - - (939)Currency effect - 3 506 151 - 3 656 Closing balance 31 December 2024 - - 33 436 3 568 590 37 5961) Adjustment to meet the carrying amount of the investor\u2019s proportionate interest in the investee\u2019s total equity on 31 December 2023.None of the joint ventures and associated companies are considered significant to the group, either separately or combined. Therefore, no further details are provided.Project partnership - joint arrangementsThe group has for some projects entered into partnership agreements. Some of these have been assessed as joint operations. Participants work together to deliver a project in cooperation through a common project group. There are no assets in these project groups. Each participant is responsible for delivering the services that it has agreed to deliver, as well as being responsible for its own expenses and having a right to agreed revenues from the services the participant performs. Each participant uses its own assets, and obligations in the operation are limited to parts of the fee that may be held back to cover common costs (for example insurance premiums and travel expenses). One of the parties is typically appointed project manager with specific responsibilities in the project group. The participants have, when it is relevant, agreed that they are jointly and separately liable for the project deliverables. The main projects that are organised in this manner that are considered joint operations are New Rikshospitalet, The Fornebu Line and Framework agreements with The Norwegian Defence Estates Agency. The group is the project manager, and there is no fixed participating share in these opera tions. None of these are considered material for the group. In 2024 these projects contributed revenues of NOK 484 million (420).NOTE 24 Related parties The group\u2019s related parties are: Key management personnel, close members of the family of a person and entities that are controlled or jointly controlled by any of these. Key management personnel are defined as the board of directors and the executive management. See note 7 and the remuneration report for salary and other remuneration for leading persons 2024 for information on remuneration for key management personnel and information on share owner-ship. There were no other transactions with key management personnel in 2024 and 2023.Stiftelsen Multiconsult had an ownership share of 21.2 per cent (21.9) on 31 December 2024. The company\u2019s assessment is that Stiftelsen Multiconsult has significant influence. Multiconsult has recognised revenues from sales to Stiftelsen Multiconsult of NOK 3 541 thousand (3 545) in 2024.The parent company and its subsidiaries are also considered related parties. Transactions and balances are eliminated in the consolidated financial statements and are not disclosed in this note for the group. Refer also to note 16 for the parent company.Refer to note 14 Associated companies and joint arrangements for more information on these related parties. Transactions and balances with joint ventures and associated companiesAmounts in NOK thousand 2024 2023Revenues 30 865 16 651Expenses 5 648 8 153Receivables - 746Liabilities - -Guarantees provided - -",
"dimensions": {
"concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__110": {
"value": "NOTE 14 Associated companies and joint arrangements Jacobs Multiconsult Consorcio Norplan Decommis-Amounts in NOK thousand FPSSAM SpA Tanzania JV Indigoioning TotalOpening balance 1 January 2023 1 719 133 20 664 3 204 - 25 722Share of profit for the year (843) (7) 13 571 - (115) 12 606Currency effect - - (1 552) 213 - (1 339)Closing balance 31 December 2023 876 125 32 683 3 417 (115) 36 989Share of profit for the year (62) - 9 117 - 705 9 760Dividend - - (4 623) - - (4 623)Adjustment from previous year 1) - - (7 247) - - (7 248)Disposals (814) (125) - - - (939)Currency effect - 3 506 151 - 3 656 Closing balance 31 December 2024 - - 33 436 3 568 590 37 5961) Adjustment to meet the carrying amount of the investor\u2019s proportionate interest in the investee\u2019s total equity on 31 December 2023.None of the joint ventures and associated companies are considered significant to the group, either separately or combined. Therefore, no further details are provided.Project partnership - joint arrangementsThe group has for some projects entered into partnership agreements. Some of these have been assessed as joint operations. Participants work together to deliver a project in cooperation through a common project group. There are no assets in these project groups. Each participant is responsible for delivering the services that it has agreed to deliver, as well as being responsible for its own expenses and having a right to agreed revenues from the services the participant performs. Each participant uses its own assets, and obligations in the operation are limited to parts of the fee that may be held back to cover common costs (for example insurance premiums and travel expenses). One of the parties is typically appointed project manager with specific responsibilities in the project group. The participants have, when it is relevant, agreed that they are jointly and separately liable for the project deliverables. The main projects that are organised in this manner that are considered joint operations are New Rikshospitalet, The Fornebu Line and Framework agreements with The Norwegian Defence Estates Agency. The group is the project manager, and there is no fixed participating share in these opera tions. None of these are considered material for the group. In 2024 these projects contributed revenues of NOK 484 million (420).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__94": {
"value": "NOTE 15 Financial items Amounts in NOK thousand 2024 2023Other interest income 11 132 8 780Foreign currency gain 12 085 28 405Other financial income 57 113 31 171Financial income 80 330 68 356Other interest expenses 35 935 22 671Foreign currency loss 14 709 29 583Other financial expenses 6 856 4 873Financial expenses IFRS 16 34 875 36 497Financial expenses 92 376 93 624Net financial items (12 046) (25 268)Other financial income in 2024 includes NOK 21.4 million due to reversal of earn-out provision made in business combinations in 2023 and 2024, and NOK 36.0 million due to subsequent measurement of a gross put option obligation, see note 4.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__93": {
"value": "NOTE 15 Financial items Amounts in NOK thousand 2024 2023Other interest income 11 132 8 780Foreign currency gain 12 085 28 405Other financial income 57 113 31 171Financial income 80 330 68 356Other interest expenses 35 935 22 671Foreign currency loss 14 709 29 583Other financial expenses 6 856 4 873Financial expenses IFRS 16 34 875 36 497Financial expenses 92 376 93 624Net financial items (12 046) (25 268)Other financial income in 2024 includes NOK 21.4 million due to reversal of earn-out provision made in business combinations in 2023 and 2024, and NOK 36.0 million due to subsequent measurement of a gross put option obligation, see note 4.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__92": {
"value": "NOTE 15 Financial items Amounts in NOK thousand 2024 2023Other interest income 11 132 8 780Foreign currency gain 12 085 28 405Other financial income 57 113 31 171Financial income 80 330 68 356Other interest expenses 35 935 22 671Foreign currency loss 14 709 29 583Other financial expenses 6 856 4 873Financial expenses IFRS 16 34 875 36 497Financial expenses 92 376 93 624Net financial items (12 046) (25 268)Other financial income in 2024 includes NOK 21.4 million due to reversal of earn-out provision made in business combinations in 2023 and 2024, and NOK 36.0 million due to subsequent measurement of a gross put option obligation, see note 4.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
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"f1__s9__6__91": {
"value": "NOTE 15 Financial items Amounts in NOK thousand 2024 2023Other interest income 11 132 8 780Foreign currency gain 12 085 28 405Other financial income 57 113 31 171Financial income 80 330 68 356Other interest expenses 35 935 22 671Foreign currency loss 14 709 29 583Other financial expenses 6 856 4 873Financial expenses IFRS 16 34 875 36 497Financial expenses 92 376 93 624Net financial items (12 046) (25 268)Other financial income in 2024 includes NOK 21.4 million due to reversal of earn-out provision made in business combinations in 2023 and 2024, and NOK 36.0 million due to subsequent measurement of a gross put option obligation, see note 4.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__90": {
"value": "NOTE 15 Financial items Amounts in NOK thousand 2024 2023Other interest income 11 132 8 780Foreign currency gain 12 085 28 405Other financial income 57 113 31 171Financial income 80 330 68 356Other interest expenses 35 935 22 671Foreign currency loss 14 709 29 583Other financial expenses 6 856 4 873Financial expenses IFRS 16 34 875 36 497Financial expenses 92 376 93 624Net financial items (12 046) (25 268)Other financial income in 2024 includes NOK 21.4 million due to reversal of earn-out provision made in business combinations in 2023 and 2024, and NOK 36.0 million due to subsequent measurement of a gross put option obligation, see note 4.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__89": {
"value": "NOTE 15 Financial items Amounts in NOK thousand 2024 2023Other interest income 11 132 8 780Foreign currency gain 12 085 28 405Other financial income 57 113 31 171Financial income 80 330 68 356Other interest expenses 35 935 22 671Foreign currency loss 14 709 29 583Other financial expenses 6 856 4 873Financial expenses IFRS 16 34 875 36 497Financial expenses 92 376 93 624Net financial items (12 046) (25 268)Other financial income in 2024 includes NOK 21.4 million due to reversal of earn-out provision made in business combinations in 2023 and 2024, and NOK 36.0 million due to subsequent measurement of a gross put option obligation, see note 4.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__88": {
"value": "NOTE 15 Financial items Amounts in NOK thousand 2024 2023Other interest income 11 132 8 780Foreign currency gain 12 085 28 405Other financial income 57 113 31 171Financial income 80 330 68 356Other interest expenses 35 935 22 671Foreign currency loss 14 709 29 583Other financial expenses 6 856 4 873Financial expenses IFRS 16 34 875 36 497Financial expenses 92 376 93 624Net financial items (12 046) (25 268)Other financial income in 2024 includes NOK 21.4 million due to reversal of earn-out provision made in business combinations in 2023 and 2024, and NOK 36.0 million due to subsequent measurement of a gross put option obligation, see note 4.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__97": {
"value": "NOTE 16 Income taxes The income tax expense for the year was as follows:Amounts in NOK thousand 2024 2023Income taxes payable 97 385 106 414Net withholding tax after tax credit 888 -Regulation of previous years' taxes (161) (165)Change in deferred taxes 3 180 (27 899)Other items (356) 557Income tax expenses 100 936 78 907Reconciliation from nominal to actual tax rate:Amounts in NOK thousand (except percentages) 2024 2023Profit before income taxes 514 270 395 504Expected income tax based on nominal tax rate in Norway (22%/22%) 113 140 87 011Tax effect of the following items:Non-deductible expenses 6 514 2 990Non-taxable income (15 795) (12 438)Share of profit from associated companies (3 118) (494)Not recognised/reversal of previously not recognised deferred tax assets (194) (1 071)Regulation of previous years' taxes 728 (165)Other items (including currency and effect of deviation foreign vs. Norwegian tax rate) (337) (3 074)Income tax expenses 100 936 78 907Effective tax rate 19.6% 20.0%Deferred tax in the balance sheet:Amounts in NOK thousand 31.12.2024 31.12.2023Deferred tax asset 32 675 53 319Deferred tax 14 353 11 739Net deferred tax asset in the balance sheet 18 322 41 579Specification of the tax effect of temporary differences:Amounts in NOK thousand 31.12.2024 31.12.2023Non-current assets (128 051) (137 960)Current assets (27 412) (20 341)Liabilities and provisions 178 237 187 9631)Taxable losses carried forward10 505 24 4271)Deferred tax assets not recognised in the balance sheet(14 957) (12 509)Net deferred tax asset in the balance sheet 18 322 41 5791) Group companies have recognised deferred tax assets related to tax losses that are expected to be utilised by future taxable profits. Group companies have a total loss carried forward of NOK 10 505 thousand on 31 December 2024 (24 427), of which NOK 5 651 thousand are recognised as an asset in the balance sheet on 31 December 2024 (20 219). Deferred tax assets on tax losses arising in the United Kingdom in total of NOK 4 854 thousand (4 139) have not been recognised, as the group does not intend to utilise the tax losses carried forward in the foreseeable future. The group offsets tax assets and liabilities if and only if it has a legally enforceable right to set off current tax assets and current tax liabilities and the deferred tax assets and deferred tax liabilities relate to income taxes levied by the same tax authority. Temporary differences related to IFRS 16 lease liabilities and right-of-use assets are presented as liabilities and provisions and non-current assets accordingly, in the table above.Reconciliation of deferred tax assets in the balance sheetAmounts in NOK thousand 31.12.2024 31.12.2023Deferred tax assets 1 January 41 579 26 283Deferred taxes arising from acquisitions (2 934) (3 721)Deferred tax assets 1 January reduced due to group contributions (17 811) (8 013)Changes in deferred taxes recognised in the statement of income (3 180) 27 899Effects of changes in tax rate in the statement of income - -Deferred taxes included in other comprehensive income (related to pensions) 111 187Currency and regulation of previous years taxes 557 (1 055)Deferred tax assets in the balance sheet (net) on 31 December 18 322 41 579Due to losses and/or the exemption method, there are no significant temporary differences resulting in deferred taxes on retained earnings in subsidiaries, associated companies or joint ventures.Reconciliation of income taxes payable in the balance sheetAmounts in NOK thousand 31.12.2024 31.12.20231)Expensed income taxes payable(97 385) (106 414)Prepaid taxes 11 979 11 368Tax payable/receivable from previous year 2 563 (2 025)Income tax from acquisitions (4 648) 925Income tax on employee share programme recognised in equity 2 693 2 649SkatteFUNN (government R&D tax incentive scheme in Norway) 312 1 797Other items (including currency and effect of deviation foreign vs. Norwegian tax rate) 3 252 3931)Income tax payable recognised in the balance sheet (81 234) (91 307)1) Group companies have tax losses that are expected to be utilised by receiving taxable group contributions from other group companies. This will be handled in the tax declarations for 2024 (2023) but is subject to the regulation for dividend and is consequently not recognised in the IFRS financial statements for 2024 (2023). It is expected that NOK 20 066 thousand (17 811) will not be payable after taxable group contribution have been approved by the general meetings in 2025 (2024), and this is reflected in income taxes payable recognised in the balance sheet on 31 December 2024.Remeasurement of pensions (defined benefit obligation) and related tax effectAmounts in NOK thousand Gross Taxes Net31 December 2022 (270 433) 67 568 (202 866)Change 2023 (850) 187 (663)31 December 2023 (271 284) 67 755 (203 530)Change 2024 (505) 111 (394)31 December 2024 (271 789) 67 866 (203 924)Income tax benefits on the share purchase plan has been recognised in equity with NOK 2 693 (2 649) thousand in 2024, in total NOK 17 985 thousand.Pillar 2New regulations will take effect 1 January 2024, designed to ensure that multinational enterprises, with net revenues above EUR 750 million, pay a minimum level of tax on income arising from each jurisdiction in which they operate (Pillar II). The group is not subject to the Pillar 2 tax as it does not meet the revenue threshold of EUR 750 million, and therefore no adjustments or disclosures related to Pillar 2 tax are required.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__96": {
"value": "NOTE 16 Income taxes The income tax expense for the year was as follows:Amounts in NOK thousand 2024 2023Income taxes payable 97 385 106 414Net withholding tax after tax credit 888 -Regulation of previous years' taxes (161) (165)Change in deferred taxes 3 180 (27 899)Other items (356) 557Income tax expenses 100 936 78 907Reconciliation from nominal to actual tax rate:Amounts in NOK thousand (except percentages) 2024 2023Profit before income taxes 514 270 395 504Expected income tax based on nominal tax rate in Norway (22%/22%) 113 140 87 011Tax effect of the following items:Non-deductible expenses 6 514 2 990Non-taxable income (15 795) (12 438)Share of profit from associated companies (3 118) (494)Not recognised/reversal of previously not recognised deferred tax assets (194) (1 071)Regulation of previous years' taxes 728 (165)Other items (including currency and effect of deviation foreign vs. Norwegian tax rate) (337) (3 074)Income tax expenses 100 936 78 907Effective tax rate 19.6% 20.0%Deferred tax in the balance sheet:Amounts in NOK thousand 31.12.2024 31.12.2023Deferred tax asset 32 675 53 319Deferred tax 14 353 11 739Net deferred tax asset in the balance sheet 18 322 41 579Specification of the tax effect of temporary differences:Amounts in NOK thousand 31.12.2024 31.12.2023Non-current assets (128 051) (137 960)Current assets (27 412) (20 341)Liabilities and provisions 178 237 187 9631)Taxable losses carried forward10 505 24 4271)Deferred tax assets not recognised in the balance sheet(14 957) (12 509)Net deferred tax asset in the balance sheet 18 322 41 5791) Group companies have recognised deferred tax assets related to tax losses that are expected to be utilised by future taxable profits. Group companies have a total loss carried forward of NOK 10 505 thousand on 31 December 2024 (24 427), of which NOK 5 651 thousand are recognised as an asset in the balance sheet on 31 December 2024 (20 219). Deferred tax assets on tax losses arising in the United Kingdom in total of NOK 4 854 thousand (4 139) have not been recognised, as the group does not intend to utilise the tax losses carried forward in the foreseeable future. The group offsets tax assets and liabilities if and only if it has a legally enforceable right to set off current tax assets and current tax liabilities and the deferred tax assets and deferred tax liabilities relate to income taxes levied by the same tax authority. Temporary differences related to IFRS 16 lease liabilities and right-of-use assets are presented as liabilities and provisions and non-current assets accordingly, in the table above.Reconciliation of deferred tax assets in the balance sheetAmounts in NOK thousand 31.12.2024 31.12.2023Deferred tax assets 1 January 41 579 26 283Deferred taxes arising from acquisitions (2 934) (3 721)Deferred tax assets 1 January reduced due to group contributions (17 811) (8 013)Changes in deferred taxes recognised in the statement of income (3 180) 27 899Effects of changes in tax rate in the statement of income - -Deferred taxes included in other comprehensive income (related to pensions) 111 187Currency and regulation of previous years taxes 557 (1 055)Deferred tax assets in the balance sheet (net) on 31 December 18 322 41 579Due to losses and/or the exemption method, there are no significant temporary differences resulting in deferred taxes on retained earnings in subsidiaries, associated companies or joint ventures.Reconciliation of income taxes payable in the balance sheetAmounts in NOK thousand 31.12.2024 31.12.20231)Expensed income taxes payable(97 385) (106 414)Prepaid taxes 11 979 11 368Tax payable/receivable from previous year 2 563 (2 025)Income tax from acquisitions (4 648) 925Income tax on employee share programme recognised in equity 2 693 2 649SkatteFUNN (government R&D tax incentive scheme in Norway) 312 1 797Other items (including currency and effect of deviation foreign vs. Norwegian tax rate) 3 252 3931)Income tax payable recognised in the balance sheet (81 234) (91 307)1) Group companies have tax losses that are expected to be utilised by receiving taxable group contributions from other group companies. This will be handled in the tax declarations for 2024 (2023) but is subject to the regulation for dividend and is consequently not recognised in the IFRS financial statements for 2024 (2023). It is expected that NOK 20 066 thousand (17 811) will not be payable after taxable group contribution have been approved by the general meetings in 2025 (2024), and this is reflected in income taxes payable recognised in the balance sheet on 31 December 2024.Remeasurement of pensions (defined benefit obligation) and related tax effectAmounts in NOK thousand Gross Taxes Net31 December 2022 (270 433) 67 568 (202 866)Change 2023 (850) 187 (663)31 December 2023 (271 284) 67 755 (203 530)Change 2024 (505) 111 (394)31 December 2024 (271 789) 67 866 (203 924)Income tax benefits on the share purchase plan has been recognised in equity with NOK 2 693 (2 649) thousand in 2024, in total NOK 17 985 thousand.Pillar 2New regulations will take effect 1 January 2024, designed to ensure that multinational enterprises, with net revenues above EUR 750 million, pay a minimum level of tax on income arising from each jurisdiction in which they operate (Pillar II). The group is not subject to the Pillar 2 tax as it does not meet the revenue threshold of EUR 750 million, and therefore no adjustments or disclosures related to Pillar 2 tax are required.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__95": {
"value": "NOTE 16 Income taxes The income tax expense for the year was as follows:Amounts in NOK thousand 2024 2023Income taxes payable 97 385 106 414Net withholding tax after tax credit 888 -Regulation of previous years' taxes (161) (165)Change in deferred taxes 3 180 (27 899)Other items (356) 557Income tax expenses 100 936 78 907Reconciliation from nominal to actual tax rate:Amounts in NOK thousand (except percentages) 2024 2023Profit before income taxes 514 270 395 504Expected income tax based on nominal tax rate in Norway (22%/22%) 113 140 87 011Tax effect of the following items:Non-deductible expenses 6 514 2 990Non-taxable income (15 795) (12 438)Share of profit from associated companies (3 118) (494)Not recognised/reversal of previously not recognised deferred tax assets (194) (1 071)Regulation of previous years' taxes 728 (165)Other items (including currency and effect of deviation foreign vs. Norwegian tax rate) (337) (3 074)Income tax expenses 100 936 78 907Effective tax rate 19.6% 20.0%Deferred tax in the balance sheet:Amounts in NOK thousand 31.12.2024 31.12.2023Deferred tax asset 32 675 53 319Deferred tax 14 353 11 739Net deferred tax asset in the balance sheet 18 322 41 579Specification of the tax effect of temporary differences:Amounts in NOK thousand 31.12.2024 31.12.2023Non-current assets (128 051) (137 960)Current assets (27 412) (20 341)Liabilities and provisions 178 237 187 9631)Taxable losses carried forward10 505 24 4271)Deferred tax assets not recognised in the balance sheet(14 957) (12 509)Net deferred tax asset in the balance sheet 18 322 41 5791) Group companies have recognised deferred tax assets related to tax losses that are expected to be utilised by future taxable profits. Group companies have a total loss carried forward of NOK 10 505 thousand on 31 December 2024 (24 427), of which NOK 5 651 thousand are recognised as an asset in the balance sheet on 31 December 2024 (20 219). Deferred tax assets on tax losses arising in the United Kingdom in total of NOK 4 854 thousand (4 139) have not been recognised, as the group does not intend to utilise the tax losses carried forward in the foreseeable future. The group offsets tax assets and liabilities if and only if it has a legally enforceable right to set off current tax assets and current tax liabilities and the deferred tax assets and deferred tax liabilities relate to income taxes levied by the same tax authority. Temporary differences related to IFRS 16 lease liabilities and right-of-use assets are presented as liabilities and provisions and non-current assets accordingly, in the table above.Reconciliation of deferred tax assets in the balance sheetAmounts in NOK thousand 31.12.2024 31.12.2023Deferred tax assets 1 January 41 579 26 283Deferred taxes arising from acquisitions (2 934) (3 721)Deferred tax assets 1 January reduced due to group contributions (17 811) (8 013)Changes in deferred taxes recognised in the statement of income (3 180) 27 899Effects of changes in tax rate in the statement of income - -Deferred taxes included in other comprehensive income (related to pensions) 111 187Currency and regulation of previous years taxes 557 (1 055)Deferred tax assets in the balance sheet (net) on 31 December 18 322 41 579Due to losses and/or the exemption method, there are no significant temporary differences resulting in deferred taxes on retained earnings in subsidiaries, associated companies or joint ventures.Reconciliation of income taxes payable in the balance sheetAmounts in NOK thousand 31.12.2024 31.12.20231)Expensed income taxes payable(97 385) (106 414)Prepaid taxes 11 979 11 368Tax payable/receivable from previous year 2 563 (2 025)Income tax from acquisitions (4 648) 925Income tax on employee share programme recognised in equity 2 693 2 649SkatteFUNN (government R&D tax incentive scheme in Norway) 312 1 797Other items (including currency and effect of deviation foreign vs. Norwegian tax rate) 3 252 3931)Income tax payable recognised in the balance sheet (81 234) (91 307)1) Group companies have tax losses that are expected to be utilised by receiving taxable group contributions from other group companies. This will be handled in the tax declarations for 2024 (2023) but is subject to the regulation for dividend and is consequently not recognised in the IFRS financial statements for 2024 (2023). It is expected that NOK 20 066 thousand (17 811) will not be payable after taxable group contribution have been approved by the general meetings in 2025 (2024), and this is reflected in income taxes payable recognised in the balance sheet on 31 December 2024.Remeasurement of pensions (defined benefit obligation) and related tax effectAmounts in NOK thousand Gross Taxes Net31 December 2022 (270 433) 67 568 (202 866)Change 2023 (850) 187 (663)31 December 2023 (271 284) 67 755 (203 530)Change 2024 (505) 111 (394)31 December 2024 (271 789) 67 866 (203 924)Income tax benefits on the share purchase plan has been recognised in equity with NOK 2 693 (2 649) thousand in 2024, in total NOK 17 985 thousand.Pillar 2New regulations will take effect 1 January 2024, designed to ensure that multinational enterprises, with net revenues above EUR 750 million, pay a minimum level of tax on income arising from each jurisdiction in which they operate (Pillar II). The group is not subject to the Pillar 2 tax as it does not meet the revenue threshold of EUR 750 million, and therefore no adjustments or disclosures related to Pillar 2 tax are required.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__130": {
"value": "NOTE 17 Earnings per share and dividends In 2024 and 2023, there were no potential dilutive effects on earnings that are attributable to owners of Multiconsult ASA or on the number of shares. Basic and diluted earnings per share are therefore the same.2024 2023Profit after tax attributable to owners of Multiconsult ASA (NOK thousand) 416 485 318 118Weighted average number of shares (excl. treasury shares) 27 561 304 27 509 248Earnings per share 15.11 11.56DividendsDividends paid to owners of Multiconsult ASA (NOK thousand)221 136 247 288Dividends per share 8.00 9.001)Dividends proposed after 31 December 2024 (NOK thousand)276 7491)Dividends proposed after 31 December 2024 (per share)10.001) Dividends to be adopted by the annual general meeting 10 April 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__129": {
"value": "NOTE 17 Earnings per share and dividends In 2024 and 2023, there were no potential dilutive effects on earnings that are attributable to owners of Multiconsult ASA or on the number of shares. Basic and diluted earnings per share are therefore the same.2024 2023Profit after tax attributable to owners of Multiconsult ASA (NOK thousand) 416 485 318 118Weighted average number of shares (excl. treasury shares) 27 561 304 27 509 248Earnings per share 15.11 11.56DividendsDividends paid to owners of Multiconsult ASA (NOK thousand)221 136 247 288Dividends per share 8.00 9.001)Dividends proposed after 31 December 2024 (NOK thousand)276 7491)Dividends proposed after 31 December 2024 (per share)10.001) Dividends to be adopted by the annual general meeting 10 April 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__122": {
"value": "NOTE 18 Provisions, disputes and contingent liabilities The group completes a significant number of assignments during a year. Normally, the group enters into agreements with the clients limiting its responsibilities. During the execution of an assignment, defects or damages as a result of the deliveries may be identified that could lead to claims being made towards the group. When it is probable (over 50 per cent) that a claim will result in outflow of economic resources from the group, a provision for the estimated liability is recognised. The provisions are presented as liabilities in the balance sheet, while the expected reimbursements from the insurance company related to recognised provisions are presented as a separate asset.Amounts in NOK thousand 31.12.2024 31.12.2023Gross provisions 77 946 96 795Assets for reimbursement of provisions 70 469 86 951Net provisions 7 477 9 844The reimbursement from the insurance company is directly linked to the cases and the actual additions, settlements and reversals are estimated and incurred simultaneously. Consequently, the table below present changes in the provisions net of the assets for reimbursement. Project Amounts in NOK thousandresponsibilityNet provisions 1 January 2023 8 050Additions5 244Reversals(2 350)Utilised(1 100)Net provisions 31 December 2023 9 844Additions2 603Reversals(1 670)Utilised(3 300)Net provisions 31 December 2024 7 477The date for settlement of project responsibility cases is often outside the group\u2019s control and it is not possible to make a reliable estimate of settlement dates. The processes are extensive with negotiations with many parties and often results in long legal processes.The time-period from reporting a case to final settlement can take several years. The size of the settlement can vary considerably. The provision related to a claim is calculated on the basis of the expected compensation, own risk deductibles and the claimed amount. As a consequence of the inherent uncertainty in both amount and timing of the settlement, the provision and reimbur-sement are not discounted.Disagreements and legal disputes regarding delays and project errors are inherent in the engineering and architecture consultancy industry. Multiconsult has developed internal procedures and competencies to reduce exposure to legal disputes. Multiconsult maintains insurance policies and procedures to manage such cases. Subsidiaries have insurance coverage for project liabi-lity within certain limits and conditions. Significant project and other operational risks may exist where liability limitations do not apply or where insurance coverage is insufficient. In cases of gross negligence or wilful misconduct, liability limitations typically do not apply, and insurance coverage may be reduced.Multiconsult\u2019s participation in project partnerships with joint and several liability or joint and proportional liability can, under certain circumstances increase risk. Typically, proportional liability is normally based on Multiconsult\u2019s share of the partnership\u2019s turnover. The risks may, in adverse circumstances, negatively impact the group\u2019s financial performance.The group performs a thorough review of each claim. Project responsibility cases therefore lead to both recognised provisions and contingent liabilities where no provision has been recognised because the group has assessed the probability of an outflow of economic resources from the group to be below 50 per cent.The provision on 31 December 2024 is related to several projects, but there is no significant provision related to any single project.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__121": {
"value": "NOTE 18 Provisions, disputes and contingent liabilities The group completes a significant number of assignments during a year. Normally, the group enters into agreements with the clients limiting its responsibilities. During the execution of an assignment, defects or damages as a result of the deliveries may be identified that could lead to claims being made towards the group. When it is probable (over 50 per cent) that a claim will result in outflow of economic resources from the group, a provision for the estimated liability is recognised. The provisions are presented as liabilities in the balance sheet, while the expected reimbursements from the insurance company related to recognised provisions are presented as a separate asset.Amounts in NOK thousand 31.12.2024 31.12.2023Gross provisions 77 946 96 795Assets for reimbursement of provisions 70 469 86 951Net provisions 7 477 9 844The reimbursement from the insurance company is directly linked to the cases and the actual additions, settlements and reversals are estimated and incurred simultaneously. Consequently, the table below present changes in the provisions net of the assets for reimbursement. Project Amounts in NOK thousandresponsibilityNet provisions 1 January 2023 8 050Additions5 244Reversals(2 350)Utilised(1 100)Net provisions 31 December 2023 9 844Additions2 603Reversals(1 670)Utilised(3 300)Net provisions 31 December 2024 7 477The date for settlement of project responsibility cases is often outside the group\u2019s control and it is not possible to make a reliable estimate of settlement dates. The processes are extensive with negotiations with many parties and often results in long legal processes.The time-period from reporting a case to final settlement can take several years. The size of the settlement can vary considerably. The provision related to a claim is calculated on the basis of the expected compensation, own risk deductibles and the claimed amount. As a consequence of the inherent uncertainty in both amount and timing of the settlement, the provision and reimbur-sement are not discounted.Disagreements and legal disputes regarding delays and project errors are inherent in the engineering and architecture consultancy industry. Multiconsult has developed internal procedures and competencies to reduce exposure to legal disputes. Multiconsult maintains insurance policies and procedures to manage such cases. Subsidiaries have insurance coverage for project liabi-lity within certain limits and conditions. Significant project and other operational risks may exist where liability limitations do not apply or where insurance coverage is insufficient. In cases of gross negligence or wilful misconduct, liability limitations typically do not apply, and insurance coverage may be reduced.Multiconsult\u2019s participation in project partnerships with joint and several liability or joint and proportional liability can, under certain circumstances increase risk. Typically, proportional liability is normally based on Multiconsult\u2019s share of the partnership\u2019s turnover. The risks may, in adverse circumstances, negatively impact the group\u2019s financial performance.The group performs a thorough review of each claim. Project responsibility cases therefore lead to both recognised provisions and contingent liabilities where no provision has been recognised because the group has assessed the probability of an outflow of economic resources from the group to be below 50 per cent.The provision on 31 December 2024 is related to several projects, but there is no significant provision related to any single project.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__120": {
"value": "NOTE 18 Provisions, disputes and contingent liabilities The group completes a significant number of assignments during a year. Normally, the group enters into agreements with the clients limiting its responsibilities. During the execution of an assignment, defects or damages as a result of the deliveries may be identified that could lead to claims being made towards the group. When it is probable (over 50 per cent) that a claim will result in outflow of economic resources from the group, a provision for the estimated liability is recognised. The provisions are presented as liabilities in the balance sheet, while the expected reimbursements from the insurance company related to recognised provisions are presented as a separate asset.Amounts in NOK thousand 31.12.2024 31.12.2023Gross provisions 77 946 96 795Assets for reimbursement of provisions 70 469 86 951Net provisions 7 477 9 844The reimbursement from the insurance company is directly linked to the cases and the actual additions, settlements and reversals are estimated and incurred simultaneously. Consequently, the table below present changes in the provisions net of the assets for reimbursement. Project Amounts in NOK thousandresponsibilityNet provisions 1 January 2023 8 050Additions5 244Reversals(2 350)Utilised(1 100)Net provisions 31 December 2023 9 844Additions2 603Reversals(1 670)Utilised(3 300)Net provisions 31 December 2024 7 477The date for settlement of project responsibility cases is often outside the group\u2019s control and it is not possible to make a reliable estimate of settlement dates. The processes are extensive with negotiations with many parties and often results in long legal processes.The time-period from reporting a case to final settlement can take several years. The size of the settlement can vary considerably. The provision related to a claim is calculated on the basis of the expected compensation, own risk deductibles and the claimed amount. As a consequence of the inherent uncertainty in both amount and timing of the settlement, the provision and reimbur-sement are not discounted.Disagreements and legal disputes regarding delays and project errors are inherent in the engineering and architecture consultancy industry. Multiconsult has developed internal procedures and competencies to reduce exposure to legal disputes. Multiconsult maintains insurance policies and procedures to manage such cases. Subsidiaries have insurance coverage for project liabi-lity within certain limits and conditions. Significant project and other operational risks may exist where liability limitations do not apply or where insurance coverage is insufficient. In cases of gross negligence or wilful misconduct, liability limitations typically do not apply, and insurance coverage may be reduced.Multiconsult\u2019s participation in project partnerships with joint and several liability or joint and proportional liability can, under certain circumstances increase risk. Typically, proportional liability is normally based on Multiconsult\u2019s share of the partnership\u2019s turnover. The risks may, in adverse circumstances, negatively impact the group\u2019s financial performance.The group performs a thorough review of each claim. Project responsibility cases therefore lead to both recognised provisions and contingent liabilities where no provision has been recognised because the group has assessed the probability of an outflow of economic resources from the group to be below 50 per cent.The provision on 31 December 2024 is related to several projects, but there is no significant provision related to any single project.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfClaimsAndBenefitsPaidExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__119": {
"value": "NOTE 18 Provisions, disputes and contingent liabilities The group completes a significant number of assignments during a year. Normally, the group enters into agreements with the clients limiting its responsibilities. During the execution of an assignment, defects or damages as a result of the deliveries may be identified that could lead to claims being made towards the group. When it is probable (over 50 per cent) that a claim will result in outflow of economic resources from the group, a provision for the estimated liability is recognised. The provisions are presented as liabilities in the balance sheet, while the expected reimbursements from the insurance company related to recognised provisions are presented as a separate asset.Amounts in NOK thousand 31.12.2024 31.12.2023Gross provisions 77 946 96 795Assets for reimbursement of provisions 70 469 86 951Net provisions 7 477 9 844The reimbursement from the insurance company is directly linked to the cases and the actual additions, settlements and reversals are estimated and incurred simultaneously. Consequently, the table below present changes in the provisions net of the assets for reimbursement. Project Amounts in NOK thousandresponsibilityNet provisions 1 January 2023 8 050Additions5 244Reversals(2 350)Utilised(1 100)Net provisions 31 December 2023 9 844Additions2 603Reversals(1 670)Utilised(3 300)Net provisions 31 December 2024 7 477The date for settlement of project responsibility cases is often outside the group\u2019s control and it is not possible to make a reliable estimate of settlement dates. The processes are extensive with negotiations with many parties and often results in long legal processes.The time-period from reporting a case to final settlement can take several years. The size of the settlement can vary considerably. The provision related to a claim is calculated on the basis of the expected compensation, own risk deductibles and the claimed amount. As a consequence of the inherent uncertainty in both amount and timing of the settlement, the provision and reimbur-sement are not discounted.Disagreements and legal disputes regarding delays and project errors are inherent in the engineering and architecture consultancy industry. Multiconsult has developed internal procedures and competencies to reduce exposure to legal disputes. Multiconsult maintains insurance policies and procedures to manage such cases. Subsidiaries have insurance coverage for project liabi-lity within certain limits and conditions. Significant project and other operational risks may exist where liability limitations do not apply or where insurance coverage is insufficient. In cases of gross negligence or wilful misconduct, liability limitations typically do not apply, and insurance coverage may be reduced.Multiconsult\u2019s participation in project partnerships with joint and several liability or joint and proportional liability can, under certain circumstances increase risk. Typically, proportional liability is normally based on Multiconsult\u2019s share of the partnership\u2019s turnover. The risks may, in adverse circumstances, negatively impact the group\u2019s financial performance.The group performs a thorough review of each claim. Project responsibility cases therefore lead to both recognised provisions and contingent liabilities where no provision has been recognised because the group has assessed the probability of an outflow of economic resources from the group to be below 50 per cent.The provision on 31 December 2024 is related to several projects, but there is no significant provision related to any single project.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__109": {
"value": "NOTE 19 Cash and cash equivalents, restricted cash and restricted funds Cash and cash equivalents consist primarily of bank deposits.Amounts in NOK thousand 31.12.2024 31.12.2023Cash and bank deposits, excluding restricted cash 164 488 278 088Restricted cash 1 506 7 004Non-current financial assets, restricted funds 28 361 26 887Total cash and cash equivalents and restricted cash 194 355 311 979Restricted funds on 31 December 2024 and 2023 relate mainly to Multiconsult Polska.Restricted funds in Multiconsult Polska are bank balances of NOK 25.5 million (24.0) on 31 December 2024 as security for parts of employee tax deductions, VAT account and bank guarantees issued to clients, see note 23. These bank guarantees have terms from 2025 to 2033. Restricted cash consists of bank balances of NOK 1.5 million (7.0) on 31 December 2024 regarding employee withholding taxes.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__108": {
"value": "NOTE 19 Cash and cash equivalents, restricted cash and restricted funds Cash and cash equivalents consist primarily of bank deposits.Amounts in NOK thousand 31.12.2024 31.12.2023Cash and bank deposits, excluding restricted cash 164 488 278 088Restricted cash 1 506 7 004Non-current financial assets, restricted funds 28 361 26 887Total cash and cash equivalents and restricted cash 194 355 311 979Restricted funds on 31 December 2024 and 2023 relate mainly to Multiconsult Polska.Restricted funds in Multiconsult Polska are bank balances of NOK 25.5 million (24.0) on 31 December 2024 as security for parts of employee tax deductions, VAT account and bank guarantees issued to clients, see note 23. These bank guarantees have terms from 2025 to 2033. Restricted cash consists of bank balances of NOK 1.5 million (7.0) on 31 December 2024 regarding employee withholding taxes.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__99": {
"value": "NOTE 20 Receivables, work in progress and prepaid expenses Amounts in NOK thousand 31.12.2024 31.12.2023Trade receivables 954 027 981 412Allowance for credit losses on receivables (see note 3) (5 621) (4 625)Total trade receivables 948 407 976 787Work in progress 320 491 259 207Prepaid expenses 90 730 115 268Other 64 445 64 692Total other current receivables and prepaid expenses 155 175 179 960Total receivables and prepaid expenses 1 424 073 1 415 954",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__125": {
"value": "NOTE 21 Shareholder information The following table shows shareholders owning 1 per cent or more of Multiconsult ASA shares on 31 December 2024:Number of shares Ownership shareStiftelsen Multiconsult 5 872 559 21.2%Verdipapirfond Odin Norge 2 400 871 8.7%Vevlen G\u00e5rd AS 1 231 804 4.5% Stenshagen Invest AS 1 130 519 4.1%Verdipapirfondet Holberg Norge 1 000 000 3.6% The Bank of New York Mellon SA/NV 813 357 2.9%Pareto Aksje Norge Verdipapirfond 811 951 2.9% VJ Invest AS 641 378 2.3% Brown Brothers Harriman & Co 603 525 2.2%Morgan Stanley & Co. Int. Plc. 543 818 2.0% Mustad Industrier AS 450 000 1.6%State Street Bank and Trust Comp 400 000 1.4%Varner Equities AS 390 716 1.4%Salt Value AS 305 527 1.1%Other 11 078 886 40.0%Total number of shares 27 674 911 100% Total number of shares are 27 674 911 with par value per share of NOK 0.50. All shares that are part of the parent company\u2019s share capital belong to the same share class with the same rights. The company\u2019s articles of association set forth that no shareholder, including such shareholder\u2019s close associates, may vote for more than 25 per cent of the shares at the general meeting.The number of treasury shares (own shares) at the end of 2024 was 38 045 (35 573). During 2024 and 2023, the company purchased own shares that were sold in the employee ownership programme, see note 7. The annual general meeting held on 11 April 2024 authorised the board of directors pursuant to \u00a710-14 (1) of the Public Limited Liability Companies Act to increase the company\u2019s share capital by up to NOK 1 383 745 in one or more share issues. The authority may only be used to issue shares as consideration in connection with acquisitions, to finance acquisitions or to issue shares in connection with incentive schemes for the employees of the Multiconsult Group. The shareholders\u2019 pre-emptive rights under \u00a710-4 of the Public Limited Liability Companies Act may be set aside. The authority covers capital increases against contributions in cash and contributions other than in cash. The authority covers the right to incur special obligations for the Company, ref. \u00a710-2 of the Public Limited Liability Companies Act. The authority covers resolutions on mergers in accordance with \u00a713-5 of the Public Limited Liability Companies Act. The authority may also be used in take-over situations, ref. \u00a76-17 (2) of the Securities Trading Act. The annual general meeting held on 11 April 2024 authorised the board of directors pursuant to \u00a79-4 of the Public Limited Li-ability Companies Act to acquire shares in the company (\u201cown shares\u201d) on behalf of the company with an aggregate nominal value of up to 1 383 745. If the company disposes of own shares, this amount shall be increased by an amount equal to the nomi-nal value of the shares disposed of. When acquiring own shares, the consideration per share may not be less than NOK 5 and not exceed NOK 500. The board of directors determines the methods by which own shares can be acquired or disposed of.Both authorities described above shall remain in force until the annual general meeting in 2025, but in no event later than 30 June 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__124": {
"value": "NOTE 21 Shareholder information The following table shows shareholders owning 1 per cent or more of Multiconsult ASA shares on 31 December 2024:Number of shares Ownership shareStiftelsen Multiconsult 5 872 559 21.2%Verdipapirfond Odin Norge 2 400 871 8.7%Vevlen G\u00e5rd AS 1 231 804 4.5% Stenshagen Invest AS 1 130 519 4.1%Verdipapirfondet Holberg Norge 1 000 000 3.6% The Bank of New York Mellon SA/NV 813 357 2.9%Pareto Aksje Norge Verdipapirfond 811 951 2.9% VJ Invest AS 641 378 2.3% Brown Brothers Harriman & Co 603 525 2.2%Morgan Stanley & Co. Int. Plc. 543 818 2.0% Mustad Industrier AS 450 000 1.6%State Street Bank and Trust Comp 400 000 1.4%Varner Equities AS 390 716 1.4%Salt Value AS 305 527 1.1%Other 11 078 886 40.0%Total number of shares 27 674 911 100% Total number of shares are 27 674 911 with par value per share of NOK 0.50. All shares that are part of the parent company\u2019s share capital belong to the same share class with the same rights. The company\u2019s articles of association set forth that no shareholder, including such shareholder\u2019s close associates, may vote for more than 25 per cent of the shares at the general meeting.The number of treasury shares (own shares) at the end of 2024 was 38 045 (35 573). During 2024 and 2023, the company purchased own shares that were sold in the employee ownership programme, see note 7. The annual general meeting held on 11 April 2024 authorised the board of directors pursuant to \u00a710-14 (1) of the Public Limited Liability Companies Act to increase the company\u2019s share capital by up to NOK 1 383 745 in one or more share issues. The authority may only be used to issue shares as consideration in connection with acquisitions, to finance acquisitions or to issue shares in connection with incentive schemes for the employees of the Multiconsult Group. The shareholders\u2019 pre-emptive rights under \u00a710-4 of the Public Limited Liability Companies Act may be set aside. The authority covers capital increases against contributions in cash and contributions other than in cash. The authority covers the right to incur special obligations for the Company, ref. \u00a710-2 of the Public Limited Liability Companies Act. The authority covers resolutions on mergers in accordance with \u00a713-5 of the Public Limited Liability Companies Act. The authority may also be used in take-over situations, ref. \u00a76-17 (2) of the Securities Trading Act. The annual general meeting held on 11 April 2024 authorised the board of directors pursuant to \u00a79-4 of the Public Limited Li-ability Companies Act to acquire shares in the company (\u201cown shares\u201d) on behalf of the company with an aggregate nominal value of up to 1 383 745. If the company disposes of own shares, this amount shall be increased by an amount equal to the nomi-nal value of the shares disposed of. When acquiring own shares, the consideration per share may not be less than NOK 5 and not exceed NOK 500. The board of directors determines the methods by which own shares can be acquired or disposed of.Both authorities described above shall remain in force until the annual general meeting in 2025, but in no event later than 30 June 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__118": {
"value": "NOTE 22 Other current liabilities Amounts in NOK thousand 31.12.2024 31.12.2023Salaries payable, holiday pay, bonus etc. 434 589 391 478Other accrued expenses 24 852 18 459Other 22 927 11 607Total other current liabilities 482 368 421 544",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__117": {
"value": "NOTE 22 Other current liabilities Amounts in NOK thousand 31.12.2024 31.12.2023Salaries payable, holiday pay, bonus etc. 434 589 391 478Other accrued expenses 24 852 18 459Other 22 927 11 607Total other current liabilities 482 368 421 544",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__116": {
"value": "NOTE 22 Other current liabilities Amounts in NOK thousand 31.12.2024 31.12.2023Salaries payable, holiday pay, bonus etc. 434 589 391 478Other accrued expenses 24 852 18 459Other 22 927 11 607Total other current liabilities 482 368 421 544",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__123": {
"value": "NOTE 23 Guarantees, pledges and securities provided Guarantee obligations not recognised in the balance sheetAmounts in NOK thousand 31.12.2024 31.12.2023Bank guarantee \u2013 guarantees towards clients 179 317 184 765Bank guarantee \u2013 guarantees for other obligations 43 146 43 614Guarantee \u2013 employee tax deductions 187 000 173 000Parent company guarantees \u2013 for subsidiaries 50 485 26 839Total guarantees 459 948 428 219Bank guarantees towards clients are related to assignments where the client demands security for contract responsibilities. Other bank guarantees are primarily guarantees related to rented premises.At the end of 2024, Multiconsult ASA, Multiconsult Norge AS, LINK Arkitektur AS and A-Lab AS hold guarantees for employee tax deductions for a total of NOK 187.0 million.Parent company guarantees amounted to NOK 50.5 million on 31 December 2024 related to rent of premises and client-demanded security for contract responsibilities towards subsidiaries.The parent company\u2019s bank facility agreements with the lender include a negative pledge clause in relation to new borrowings of the group, see note 3.Multiconsult ASA has provided a surety of NOK 5 million for LINK Arkitektur AS\u2019 liabilities towards the lender. Multiconsult Norge AS has provided a surety of NOK 800 million for Multiconsult ASA\u2019s liabilities towards the lender. Multiconsult ASA and Multiconsult Norge AS have both pledged trade receivables, inventory and property, plant and equipment. The carrying value of the pledged assets in Multiconsult Norge AS on 31 December 2024 is NOK 713.3 million (700.5) for trade receivables, for inventory NOK 0 million (0), and for property, plant and equipment NOK 155.7 million (127.3). For Multiconsult ASA the carrying values on 31 December 2024 are NOK 100.2 million (100.4) for trade receivables and NOK 0 (0) for inventory and property, plant and equipment.On 31 December 2024, Multiconsult ASA had a guarantee facility of NOK 120.0 million, of which NOK 75.4 million (82.5) was drawn. Multiconsult ASA and subsidiaries who is participants of the cash pool with Nordea (under surety from Multiconsult ASA) may draw under the guarantee facility. The guarantee facility is renewed annually but guarantees included in the limit may have a term of up to five years.Multiconsult Polska holds a bank guarantee facility of PLN 65 million, NOK 179.3 million, under which PLN 51.6 million, NOK 142.3 million, was drawn towards clients and PLN 0.7 million, NOK 1.8 million, was drawn towards other obligations on 31 December 2024. A cash deposit is required for employee tax deductions, VAT account and issued guarantees in Poland, and these deposits are held on bank accounts in the name of Multiconsult Polska. These are restricted funds and amounted to a total of PLN 9.3 million, NOK 25.5 million on 31 December 2024, included in non-current financial assets in the balance sheet, see note 19.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCollateralExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__126": {
"value": "NOTE 24 Related parties The group\u2019s related parties are: Key management personnel, close members of the family of a person and entities that are controlled or jointly controlled by any of these. Key management personnel are defined as the board of directors and the executive management. See note 7 and the remuneration report for salary and other remuneration for leading persons 2024 for information on remuneration for key management personnel and information on share owner-ship. There were no other transactions with key management personnel in 2024 and 2023.Stiftelsen Multiconsult had an ownership share of 21.2 per cent (21.9) on 31 December 2024. The company\u2019s assessment is that Stiftelsen Multiconsult has significant influence. Multiconsult has recognised revenues from sales to Stiftelsen Multiconsult of NOK 3 541 thousand (3 545) in 2024.The parent company and its subsidiaries are also considered related parties. Transactions and balances are eliminated in the consolidated financial statements and are not disclosed in this note for the group. Refer also to note 16 for the parent company.Refer to note 14 Associated companies and joint arrangements for more information on these related parties. Transactions and balances with joint ventures and associated companiesAmounts in NOK thousand 2024 2023Revenues 30 865 16 651Expenses 5 648 8 153Receivables - 746Liabilities - -Guarantees provided - -",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s9__6__131": {
"value": "NOTE 25 Events after the reporting period After the reporting period ended on 31 December 2024 and up to the date these consolidated financial statements have been approved for issue, no events have been identified that require disclosure.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXG9GO07",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
}
}
}