{
"documentInfo": {
"documentType": "https://xbrl.org/2021/xbrl-json",
"features": {
"xbrl:canonicalValues": true
},
"namespaces": {
"EUR": "http://europris.no/2022-12-31",
"ifrs-full": "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
"iso4217": "http://www.xbrl.org/2003/iso4217",
"scheme": "http://standards.iso.org/iso/17442",
"xbrl": "https://xbrl.org/2021",
"xbrli": "http://www.xbrl.org/2003/instance"
},
"taxonomy": [
"http://europris.no/2022-12-31/Europrisasa-2022-12-31.xsd"
]
},
"facts": {
"pp-value-1-1": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-2-1": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"f1622": {
"value": "retail",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-4-1": {
"value": "Norway",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-5-1": {
"value": "EUROPRIS ASA",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"f28337": {
"value": "8928898000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Revenue",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28340": {
"value": "8568379000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Revenue",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28347": {
"value": "86868000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28350": {
"value": "79798000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28358": {
"value": "9015766000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RevenueAndOperatingIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28361": {
"value": "8648177000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RevenueAndOperatingIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28367": {
"value": "4832783000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28370": {
"value": "4592143000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28377": {
"value": "1295131000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EmployeeBenefitsExpense",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28382": {
"value": "1230303000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EmployeeBenefitsExpense",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28390": {
"value": "611035000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DepreciationExpense",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28393": {
"value": "571223000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DepreciationExpense",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28400": {
"value": "836461000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherExpenseByNature",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28405": {
"value": "742749000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherExpenseByNature",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28412": {
"value": "7575410000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OperatingExpense",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28415": {
"value": "7136420000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OperatingExpense",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28420": {
"value": "1440356000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromOperatingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28423": {
"value": "1511758000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromOperatingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28429": {
"value": "200000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RevenueFromInterest",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28432": {
"value": "102000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RevenueFromInterest",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28438": {
"value": "39222000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherFinanceIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28441": {
"value": "28253000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherFinanceIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28447": {
"value": "39422000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28450": {
"value": "28354000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28456": {
"value": "122796000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestExpense",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28459": {
"value": "101548000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestExpense",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28465": {
"value": "24020000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherFinanceCost",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28468": {
"value": "21201000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherFinanceCost",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28474": {
"value": "146816000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceCosts",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28477": {
"value": "122750000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceCosts",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28482": {
"value": "-107394000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceIncomeCost",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28485": {
"value": "-94395000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceIncomeCost",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28493": {
"value": "4047000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28496": {
"value": "189000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28501": {
"value": "1337009000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28504": {
"value": "1417551000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28511": {
"value": "295153000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28514": {
"value": "313588000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28521": {
"value": "1041856000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28524": {
"value": "1103963000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28529": {
"value": "21887000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToNoncontrollingInterests",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28532": {
"value": "22152000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToNoncontrollingInterests",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28537": {
"value": "1019969000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28540": {
"value": "1081811000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28546": {
"value": "6.34",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShare",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"f28547": {
"value": "6.34",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShare",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"f28550": {
"value": "6.72",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShare",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"f28551": {
"value": "6.72",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShare",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK/xbrli:shares"
}
},
"f28557": {
"value": "1041856000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28560": {
"value": "1103963000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28566": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28574": {
"value": "1041856000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28577": {
"value": "1103963000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28583": {
"value": "21887000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28586": {
"value": "22152000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28590": {
"value": "1019969000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28593": {
"value": "1081811000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28627": {
"value": "92967000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComputerSoftware",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28630": {
"value": "65421000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComputerSoftware",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28637": {
"value": "591266000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:BrandNames",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28640": {
"value": "591266000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:BrandNames",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28646": {
"value": "2191054000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Goodwill",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28649": {
"value": "2073373000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Goodwill",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28655": {
"value": "21224000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Land",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28658": {
"value": "46190000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Land",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28664": {
"value": "113230000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Buildings",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28667": {
"value": "119362000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Buildings",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28674": {
"value": "338070000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FixturesAndFittings",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28677": {
"value": "328520000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FixturesAndFittings",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28684": {
"value": "2434465000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RightofuseAssets",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28687": {
"value": "2320022000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RightofuseAssets",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28694": {
"value": "132925000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InvestmentsInAssociatesAccountedForUsingEquityMethod",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28697": {
"value": "128844000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InvestmentsInAssociatesAccountedForUsingEquityMethod",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28702": {
"value": "374000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28705": {
"value": "383000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28712": {
"value": "36651000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherNoncurrentReceivables",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28715": {
"value": "28391000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherNoncurrentReceivables",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28721": {
"value": "76667000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentDerivativeFinancialAssets",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28724": {
"value": "37676000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentDerivativeFinancialAssets",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28730": {
"value": "6028893000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentAssets",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28733": {
"value": "5739449000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentAssets",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28740": {
"value": "2383837000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Inventories",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28743": {
"value": "1997312000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Inventories",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28751": {
"value": "215175000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentTradeReceivables",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28754": {
"value": "215480000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentTradeReceivables",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28761": {
"value": "65256000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCurrentReceivables",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28764": {
"value": "44241000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCurrentReceivables",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28770": {
"value": "62882000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentPrepayments",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28773": {
"value": "60816000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentPrepayments",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28779": {
"value": "4725000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentDerivativeFinancialAssets",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28782": {
"value": "11494000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentDerivativeFinancialAssets",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28788": {
"value": "464488000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Cash",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28791": {
"value": "570286000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Cash",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28797": {
"value": "3196363000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentAssets",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28800": {
"value": "2899629000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentAssets",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28806": {
"value": "9225256000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Assets",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28809": {
"value": "8639078000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Assets",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28843": {
"value": "212684000",
"decimals": -3,
"dimensions": {
"concept": "EUR:IssuedCapitalAndSharePremium",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28846": {
"value": "212624000",
"decimals": -3,
"dimensions": {
"concept": "EUR:IssuedCapitalAndSharePremium",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28853": {
"value": "22054000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdditionalPaidinCapital",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28856": {
"value": "20718000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdditionalPaidinCapital",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28861": {
"value": "2725783000",
"decimals": -3,
"dimensions": {
"concept": "EUR:RetainedEarningsAndOtherReserves",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28864": {
"value": "2386704000",
"decimals": -3,
"dimensions": {
"concept": "EUR:RetainedEarningsAndOtherReserves",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28870": {
"value": "2960521000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EquityAttributableToOwnersOfParent",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28873": {
"value": "2620046000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EquityAttributableToOwnersOfParent",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28880": {
"value": "322082000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncontrollingInterests",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28883": {
"value": "268680000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncontrollingInterests",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28888": {
"value": "3282603000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28891": {
"value": "2888726000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28900": {
"value": "57622000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DeferredTaxLiabilities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28903": {
"value": "52332000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DeferredTaxLiabilities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28909": {
"value": "1085349000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LongtermBorrowings",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28912": {
"value": "1091521000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LongtermBorrowings",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28919": {
"value": "2015033000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLeaseLiabilities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28922": {
"value": "1913555000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLeaseLiabilities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28928": {
"value": "3158004000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLiabilities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28931": {
"value": "3057407000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLiabilities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28938": {
"value": "5000000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ShorttermBorrowings",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28941": {
"value": "5000000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ShorttermBorrowings",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28948": {
"value": "521958000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLeaseLiabilities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28951": {
"value": "490164000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLeaseLiabilities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28958": {
"value": "876419000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28961": {
"value": "843854000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28969": {
"value": "291305000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentTaxLiabilitiesCurrent",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28972": {
"value": "324057000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentTaxLiabilitiesCurrent",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28979": {
"value": "393683000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28982": {
"value": "376023000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28989": {
"value": "281221000",
"decimals": -3,
"dimensions": {
"concept": "EUR:CurrentLiabilitiesRelatingToPutOption",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28992": {
"value": "246528000",
"decimals": -3,
"dimensions": {
"concept": "EUR:CurrentLiabilitiesRelatingToPutOption",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f28999": {
"value": "406090000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCurrentLiabilities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29002": {
"value": "404379000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCurrentLiabilities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29008": {
"value": "8973000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentDerivativeFinancialLiabilities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29011": {
"value": "2940000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentDerivativeFinancialLiabilities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29017": {
"value": "2784650000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLiabilities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29020": {
"value": "2692945000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLiabilities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29026": {
"value": "5942654000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Liabilities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29029": {
"value": "5750352000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Liabilities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29036": {
"value": "9225256000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EquityAndLiabilities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29039": {
"value": "8639078000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EquityAndLiabilities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29118": {
"value": "166969000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29121": {
"value": "-5997000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f29124": {
"value": "51652000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:NOK"
}
},
"f29127": {
"value": "20718000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29130": {
"value": "2386704000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "EUR:RetainedEarningsAndOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f29133": {
"value": "2620046000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"f29137": {
"value": "268680000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"f29140": {
"value": "2888726000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29146": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29150": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f29154": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:NOK"
}
},
"f29158": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29162": {
"value": "1019969000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "EUR:RetainedEarningsAndOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f29165": {
"value": "1019969000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"f29168": {
"value": "21887000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"f29171": {
"value": "1041856000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29177": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29181": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f29185": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:NOK"
}
},
"f29189": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29192": {
"value": "643886000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "EUR:RetainedEarningsAndOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f29195": {
"value": "643886000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"f29198": {
"value": "16500000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"f29201": {
"value": "660386000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29207": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29211": {
"value": "59000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f29216": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:NOK"
}
},
"f29219": {
"value": "1336000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29222": {
"value": "1505000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "EUR:RetainedEarningsAndOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f29226": {
"value": "2900000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"f29231": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"f29234": {
"value": "2900000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29240": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29244": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f29248": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:NOK"
}
},
"f29252": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29256": {
"value": "-4437000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "EUR:RetainedEarningsAndOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f29259": {
"value": "-4437000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"f29262": {
"value": "47977000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"f29266": {
"value": "43540000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29272": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughLiabilitiesRelatingToPutOption",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29276": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughLiabilitiesRelatingToPutOption",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f29280": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughLiabilitiesRelatingToPutOption",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:NOK"
}
},
"f29284": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughLiabilitiesRelatingToPutOption",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29288": {
"value": "-34693000",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughLiabilitiesRelatingToPutOption",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "EUR:RetainedEarningsAndOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f29291": {
"value": "-34693000",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughLiabilitiesRelatingToPutOption",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"f29296": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughLiabilitiesRelatingToPutOption",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"f29299": {
"value": "-34693000",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughLiabilitiesRelatingToPutOption",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29306": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughExchangeDifferencesOnTranslationEquity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29310": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughExchangeDifferencesOnTranslationEquity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f29314": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughExchangeDifferencesOnTranslationEquity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:NOK"
}
},
"f29318": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughExchangeDifferencesOnTranslationEquity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29321": {
"value": "622000",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughExchangeDifferencesOnTranslationEquity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "EUR:RetainedEarningsAndOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f29325": {
"value": "622000",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughExchangeDifferencesOnTranslationEquity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"f29328": {
"value": "38000",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughExchangeDifferencesOnTranslationEquity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"f29331": {
"value": "660000",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughExchangeDifferencesOnTranslationEquity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29337": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29341": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f29345": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:NOK"
}
},
"f29349": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29353": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "EUR:RetainedEarningsAndOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f29357": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"f29361": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"f29365": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29370": {
"value": "166969000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29373": {
"value": "-5938000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f29376": {
"value": "51652000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:NOK"
}
},
"f29379": {
"value": "22054000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29382": {
"value": "2725784000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "EUR:RetainedEarningsAndOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f29385": {
"value": "2960521000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"f29388": {
"value": "322082000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"f29391": {
"value": "3282603000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29396": {
"value": "166969000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29399": {
"value": "-6150000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f29403": {
"value": "51652000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:NOK"
}
},
"f29406": {
"value": "17475000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29409": {
"value": "1983661000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "EUR:RetainedEarningsAndOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f29412": {
"value": "2213608000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"f29417": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"f29421": {
"value": "2213608000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29427": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29431": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f29435": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:NOK"
}
},
"f29439": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29442": {
"value": "1081811000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "EUR:RetainedEarningsAndOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f29445": {
"value": "1081811000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"f29448": {
"value": "22152000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"f29451": {
"value": "1103963000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29457": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29461": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f29465": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:NOK"
}
},
"f29469": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29472": {
"value": "434207000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "EUR:RetainedEarningsAndOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f29475": {
"value": "434207000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"f29480": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"f29484": {
"value": "434207000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29490": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29493": {
"value": "153000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f29498": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:NOK"
}
},
"f29501": {
"value": "3243000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29504": {
"value": "3874000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "EUR:RetainedEarningsAndOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f29508": {
"value": "7270000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"f29513": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"f29516": {
"value": "7270000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29522": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29526": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f29530": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:NOK"
}
},
"f29534": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29538": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "EUR:RetainedEarningsAndOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f29542": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"f29546": {
"value": "246528000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"f29549": {
"value": "246528000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29555": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughLiabilitiesRelatingToPutOption",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29559": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughLiabilitiesRelatingToPutOption",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f29563": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughLiabilitiesRelatingToPutOption",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:NOK"
}
},
"f29567": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughLiabilitiesRelatingToPutOption",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29570": {
"value": "-246528000",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughLiabilitiesRelatingToPutOption",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "EUR:RetainedEarningsAndOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f29574": {
"value": "-246528000",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughLiabilitiesRelatingToPutOption",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"f29579": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughLiabilitiesRelatingToPutOption",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"f29582": {
"value": "-246528000",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughLiabilitiesRelatingToPutOption",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29589": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughExchangeDifferencesOnTranslationEquity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29593": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughExchangeDifferencesOnTranslationEquity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f29597": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughExchangeDifferencesOnTranslationEquity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:NOK"
}
},
"f29601": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughExchangeDifferencesOnTranslationEquity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29604": {
"value": "-1907000",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughExchangeDifferencesOnTranslationEquity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "EUR:RetainedEarningsAndOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f29608": {
"value": "-1907000",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughExchangeDifferencesOnTranslationEquity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"f29613": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughExchangeDifferencesOnTranslationEquity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"f29616": {
"value": "-1907000",
"decimals": -3,
"dimensions": {
"concept": "EUR:IncreaseDecreaseThroughExchangeDifferencesOnTranslationEquity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29622": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29626": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f29630": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:NOK"
}
},
"f29634": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29638": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "EUR:RetainedEarningsAndOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f29642": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"f29646": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"f29650": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29655": {
"value": "166969000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29658": {
"value": "-5997000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:NOK"
}
},
"f29661": {
"value": "51652000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:NOK"
}
},
"f29664": {
"value": "20718000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember",
"unit": "iso4217:NOK"
}
},
"f29667": {
"value": "2386704000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "EUR:RetainedEarningsAndOtherReservesMember",
"unit": "iso4217:NOK"
}
},
"f29670": {
"value": "2620046000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:NOK"
}
},
"f29673": {
"value": "268680000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:NOK"
}
},
"f29676": {
"value": "2888726000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29709": {
"value": "1337009000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29712": {
"value": "1417551000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29720": {
"value": "580654000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDepreciationExpense",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29723": {
"value": "546123000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDepreciationExpense",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29731": {
"value": "30381000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForAmortisationExpense",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29734": {
"value": "25100000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForAmortisationExpense",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29739": {
"value": "-945000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29743": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29750": {
"value": "38991000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29753": {
"value": "25880000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29760": {
"value": "162516000",
"decimals": -3,
"dimensions": {
"concept": "EUR:AdjustmentsForInterestExpenseAndAdjustmentsForInterestIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29763": {
"value": "124877000",
"decimals": -3,
"dimensions": {
"concept": "EUR:AdjustmentsForInterestExpenseAndAdjustmentsForInterestIncome",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29770": {
"value": "4047000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForUndistributedProfitsOfAssociates",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29773": {
"value": "189000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForUndistributedProfitsOfAssociates",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29778": {
"value": "374048000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInWorkingCapital",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29781": {
"value": "138706000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInWorkingCapital",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29786": {
"value": "-345364000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29789": {
"value": "-184661000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29795": {
"value": "-28356000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29798": {
"value": "-17334000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29804": {
"value": "25862000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29807": {
"value": "139302000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29812": {
"value": "-26190000",
"decimals": -3,
"dimensions": {
"concept": "EUR:AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLoss",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29815": {
"value": "-76013000",
"decimals": -3,
"dimensions": {
"concept": "EUR:AdjustmentsForDecreaseIncreaseInFinancialAssetsAtFairValueThroughProfitOrLoss",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29820": {
"value": "200000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestReceivedClassifiedAsOperatingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29823": {
"value": "102000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestReceivedClassifiedAsOperatingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29830": {
"value": "123725000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestPaidClassifiedAsOperatingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29833": {
"value": "99099000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestPaidClassifiedAsOperatingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29840": {
"value": "323191000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxesPaidClassifiedAsOperatingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29843": {
"value": "258529000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxesPaidClassifiedAsOperatingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29848": {
"value": "1247703000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29851": {
"value": "1591351000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29859": {
"value": "26021000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29862": {
"value": "176000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29869": {
"value": "84750000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29872": {
"value": "98450000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29879": {
"value": "57927000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29882": {
"value": "32490000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29888": {
"value": "92351000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29891": {
"value": "553204000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29896": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29900": {
"value": "62000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29905": {
"value": "-209007000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29908": {
"value": "-683906000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29915": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29919": {
"value": "2636000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29924": {
"value": "5000000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29929": {
"value": "3750000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29937": {
"value": "482008000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29942": {
"value": "449162000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29947": {
"value": "643886000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29951": {
"value": "434207000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29957": {
"value": "-2900000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29960": {
"value": "-7270000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29965": {
"value": "16500000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29969": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29973": {
"value": "-1144494000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29976": {
"value": "-877214000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29980": {
"value": "-105798000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29983": {
"value": "30231000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29987": {
"value": "570286000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29990": {
"value": "540056000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2021-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29994": {
"value": "464488000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"f29997": {
"value": "570286000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:NOK"
}
},
"pp-value-6-1": {
"value": "1 Accounting principles1\ufffd1 Basis of preparationThe consolidated financial statements for Europris ASA(\u201dthe group\u201d) have been prepared in accordance with the International Financial Reporting Standards (IFRS) as adopted by the European Union,as well as Norwegian disclosure requirements pursuant to section 3-9 of the Norwegian Accounting Act at 31 December 2022\ufffd The accounting policies adopted are consistent with those of the previous financial year\ufffd The board approved the consolidated financial state-ments on 23 March 2023\ufffd The consolidated financial statements have been prepared on a historical cost basis with the following exceptions: \u2022 derivative instruments are recognised at fair value through profit and loss\ufffdThe group has applied the going concern assumption in preparing its consolidated financial statements\ufffd When assessing this assumption, management has assessed all available information regarding future expectations\ufffdThe preparation of financial statements in conformity with the IFRS requires the use of certain critical accounting estimates\ufffd It also requires management to exercise its judgement in the process of applying the group\u2019s accounting policies. The areas involving a higher degree of judgement or complexity or where the assump-tions and estimates are significant for the con- solidated financial statements are disclosed in note 3\ufffd1\ufffd2 ConsolidationThe consolidated financial statements include the parent company Europris ASA and all its subsidiaries\ufffdThe group applies the acquisition method to account for business combinations\ufffd The consideration trans-ferred for the acquisition of a subsidiary is the fair value of the assets transferred, the liabilities incurred to the former owners of the acquiree and the equity interests issued by the group\ufffd The consideration transferred includes the fair value of any asset or liability resulting from a contingent consideration arrangement\ufffd Identi-fiable assets and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair value at the acquisition date\ufffd Subse-quent changes to the fair value of the contingent consi-deration which is deemed to be an asset or liability is recognised in profit or loss\ufffd A contingent consideration which is classified as equity is not re-measured, and its subsequent settlement is accounted for within equity\ufffd The group recognises any non-controlling interest in the acquiree on an acquisition-by-acquisition basis, either at fair value or at the non-controlling interest\u2019s proportionate share of the recognised amounts of the acquiree\u2019s identifiable net assets.Goodwill is initially measured as the excess of the aggregate consideration transferred and the amount of non-controlling interest over the net identifiable assets acquired and liabilities assumed\ufffd If this consideration is lower than the fair value of the net assets of the subsi-diary acquired, the difference is recognised in profit and loss\ufffdIntercompany transactions, balances, revenue and expenses arising from transactions between group companies are eliminated\ufffd Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the group\ufffdThe consolidated financial statements include EuroprisASA and its subsidiaries\ufffdThe Lena Lavpris AS company was acquired by Europris AS at January 2022 and merged with Europris Butikkdrift AS with effect from 1 January 2022\ufffd Subsidiaries are all entities (including structured entities) over which the group has control\ufffd The group controls an entity when the group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity\ufffd Subsidiaries are fully consoli-dated from the date on which control is transferred to thegroup\ufffd They are de-consolidated from the date on which that control ceases\ufffd When the group ceases to have Notes to the consolidated financial statementsCompany Ownership/voting shareEuropris ASA parent companyEuropris Holding AS 100%Europris AS 100%Europris Butikkdrift AS 100%Lunehjem\ufffdno AS 67%Lekekassen Holding AS 67%Strikkemekka Holding AS 67%control, any remaining interest in the entity is re- measured to its fair value at the date when control ceases, with the change in carrying amount recognised in profit and loss\ufffd The fair value is the initial carrying amount for the purposes of subsequently accounting for the remaining interest as an associate, joint venture or financial asset\ufffdIFRS 10 Consolidated financial statements is based on the principle of using the control term as the decisive criterion to decide whether a company should be included in the consolidated financial statements\ufffd The application guidance to the standard provides guidance when determining whether an entity has control over a franchisee\ufffd Based on the guidance in IFRS 10, the group has determined that it does not control its franchisees and the franchises are therefore not con-solidated\ufffd 1\ufffd3 Investment in associatesThe group has investments in associates\ufffd Associates are entities over which the group has significant influence, but not control over financial and operating management\ufffdThe considerations made in determining whether the group has significant influence over an entity are similar to those necessary to determine control over subsi-diaries\ufffdAssociates are accounted for using the equity method from the date when significant influence is achieved until such influence ceases\ufffdInvestments in an associate are initially recognised at cost\ufffd The contingent consideration is included in cost and changes in estimated contingent consideration will be recognised as an adjustment of cost\ufffd The carrying amount of the investment is adjusted to recognise changes in the group\u2019s share of the net assets of the associate since the acquisition date\ufffd Goodwill relating to the associate is included in the carrying amount of the investment and is not tested for impairment individually\ufffdThe statement of profit or loss reflects the group\u2019s share of the results of operations of the associate\ufffd In addition, when there has been a change recognised directly in the equity of the associate, the group recog-nises its share of any changes, when applicable, in the statement of changes in equity\ufffd Unrealised gains and losses resulting from transactions between the group and the associate are eliminated to the extent of the interest in the associate\ufffdIf there are indications that the investment in the associate is impaired, the group will perform an impair-ment test of the carrying amount of the investment\ufffd Any impairment losses are recognised as share of profit of an associate in the statement of profit or loss\ufffdIf the group\u2019s share of the loss surpasses the carrying amount of the associate, the carrying amount is set to zero and further loss is not recognised unless the group has an obligation to make up for the loss\ufffdUpon loss of significant influence over the associate, such that the equity method ceases to apply, the group measures and recognises any retained investment at its fair value\ufffd A new measurement of remaining ownership interests will not be performed if the equity method is still applicable\ufffd1\ufffd4 Segment reportingThe Europris group as a whole is defined and identified as one operating segment\ufffd The chief operatingdecision-maker, who is responsible for allocating resources and assessing performance of the operating segment, has been identified as the group management\ufffdOperating segments are reported in a manner consistent with internal reporting provided to the chief operating decision-maker\ufffd1\ufffd5 Foreign currency translationForeign currency transactions are translated into the functional currency of the respective group entity, using the exchange rates prevailing at the dates of the trans- actions (spot exchange rate)\ufffd Foreign exchange gains and losses resulting from the settlement of such trans- actions and from the re-measurement of monetary items denominated in foreign currency at year-end exchange rates are recognised in the income statement\ufffd Non- monetary items are not re-translated at year-end and are measured at historical cost (translated using the exchange rates at the transaction date), except for non-monetary items measured at fair value which are translated using the exchange rates at the date when fair value was determined\ufffd Non-monetary items which are measured at fair value in foreign currency are translated into the functional currency at the reporting date\ufffd Changes in exchange Notes to the consolidated financial statementsrates are recognised continuously in operating profit\ufffdThe consolidated financial statements are presented in NOK, which is the group\u2019s presentation and functionalcurrency\ufffd1\ufffd6 Revenue from contracts with customersRevenue from contracts with customers is recognised when control of the goods or services is transferred to the customer at an amount which reflects the conside-ration which the group expects to be entitled to in exchange for those goods or services\ufffd The group has generally concluded that it is the principal in its revenue arrangements, because it typically controls the goods orservices before transferring them to the customer\ufffd Revenue from the sale of goodsThe group operates a chain of stores in the discount variety retail sector and online stores which sells consumer goods, including sales to franchise stores\ufffd The group recognises revenue from the sale of goods at the point in time when control of the goods is trans-ferred to the customer\ufffd Control of an asset refers to the ability to direct the use of and obtain substantially all of the remaining benefits from the asset, and the ability to prevent others from directing the use of and receiving the benefits from the asset\ufffd Revenue is generally recognised on delivery of the goods\ufffd Revenue from the sale of goods over the internet is recognised at the point that control of the inventory have passed to the customer, which is the point of delivery\ufffd Retail sales are usually in cash or by debit or credit cards\ufffd Certain contracts provide a customer with a right to return the goods within a specified period\ufffd The group uses the expected value method to estimate the goods which will not be returned, because this method best predicts the amount of variable consideration to which the group will be entitled\ufffdFranchise feeThe fees received from franchises are recorded as \u201cother income\u201d\ufffd 1\ufffd7 Current and deferred income taxThe tax expense for the period comprises current and deferred tax\ufffd Tax is recognised in the income statement,except to the extent that it relates to items recognised in other comprehensive income or directly in equity\ufffd In this case, the tax is also recognised in other comprehensive income or directly in equity respectively\ufffd The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date in Norway, where the company and its subsidiaries operate and generate taxable income\ufffd Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation\ufffd It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities\ufffdDeferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements\ufffd However, deferred tax liabilities arenot recognised with regard to goodwill arising from business combinations\ufffd Deferred income tax is deter-mined using tax rates (and laws) which have been enacted or substantively enacted by the balance sheet date and are expected to apply when the related deferred income tax asset is realised or the deferred income tax liability is settled\ufffdDeferred income tax assets are recognised only to theextent that it is probable that future taxable profit will be available against which the temporary differences can be utilised\ufffdDeferred income tax liabilities are provided on taxable temporary differences arising from investments in subsidiaries, associates and joint arrangements, except for the deferred income tax liability where the timing of the reversal of the temporary difference is controlled by the group and it is probable that the temporary diffe-rence will not reverse in the foreseeable future\ufffd Generally, the group is unable to control the reversal of the temporary difference for associates\ufffd Deferred income tax assets are recognised on deductible temporary differences arising from invest-ments in subsidiaries, associates and joint arrange-ments only to the extent that it is probable the temporary difference will reverse in the future and there is sufficient taxable profit available against which the temporary difference can be utilised\ufffdDeferred income tax assets and liabilities are offset when there is a legally enforceable right to offset currenttax assets against current tax liabilities, and when the deferred income tax assets and liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities and there is an intention to settle the balances on a net basis\ufffd1\ufffd8 Property, plant and equipmentProperty, plant and equipment are recorded at historical cost less depreciation\ufffd Historical cost includes expenditure which is directly attributable to the acqui-sition of the items\ufffd Subsequent costs are included in the asset\u2019s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the group and the cost of the item can be measured reliably\ufffd The carrying amount of replaced parts is derecognised when replaced\ufffd All other repairs and maintenance expenditures are recognised in profit and loss in the period when the expense is incurred\ufffd Depreciation of property, plant and equipment is calculated using the straight-line method to depreciate their cost to their residual value over the estimated useful lives, as follows:technical and electrical installations 5-15 years fixture and fittings 7-10 years vehicles 5 years machinery and equipment 3 years IT equipment 3 years buildings 5-25 years land not depreciatedThe residual values and useful lives of the assets are reviewed and adjusted, if appropriate, at the end of eachreporting period\ufffdAn asset\u2019s carrying amount is written down immedi-ately to its recoverable amount if the asset\u2019s carrying amount is greater than its estimated recoverable amount\ufffdGains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the income statement\ufffd1\ufffd9 LeasesIdentifying a leaseAt the inception of a contract, the group assesses whether the contract is or contains a lease\ufffd A contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for a consideration\ufffdThe group as a lesseeSeparating components in the lease contractFor contracts which constitute or contain a lease, the group separates lease components if it benefits from theuse of each underlying asset either on its own or together with other resources which are readily available, and the underlying asset is neither highly dependent on, nor highly interrelated with, the other underlying assets in the contract\ufffd The group then accounts for each lease component in the contract as a lease separately from non-lease components of the contract\ufffdRecognition of leases and exemptionsAt the lease commencement date, the group recog-nises a lease liability and corresponding right-of-use asset for all lease agreements in which it is the lessee, except for the following exemptions applied:\u2022 short-term leases (defined as 12 months or less)\u2022 low-value assetsFor these leases, the group recognises the lease payments as other operating expenses in the statement of profit or loss when they are incurred\ufffdLease liabilitiesThe lease liability is recognised at the commence-ment date of the lease\ufffd The group measures the lease liability at the present value of the lease payments for the right to use the underlying asset during the lease term which were not paid at the commencement date\ufffd The lease term represents the non-cancellable period ofthe lease together with periods covered by an option to extend the lease if the lessee is reasonably certain to exercise that option\ufffd The lease payments included in the measurement comprise:\u2022 fixed lease payments (including in-substance fixed payments), less any lease incentives receivable\u2022 variable lease payments which depend on an index or a rate, initially measured using the index or rate as at the commencement datethe exercise price of a purchase option, if the group is reasonably certain to exercise that option\u2022 payments of penalties for terminating the lease, if the lease term reflects the group exercising an option to terminate the lease\ufffdThe lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability, reducing the carrying amount to reflect the lease payments made and remeasuring the carrying amount to reflect any reassessment or lease modifica-tions, or to reflect adjustments in lease payments due to an adjustment in an index or rate\ufffdThe group does not include variable lease payments in the lease liability\ufffd Instead, the group recognises these variable lease expenses in profit or loss\ufffdThe group presents its lease liabilities as separate line items in the statement of financial position\ufffdRight-of-use assetsThe group measures the right-of use asset at cost, less any accumulated depreciation and impairment losses, adjusted for any remeasurement of lease liabilities\ufffd The cost of the right-of-use asset comprises:\u2022 the amount of the initial measurement of the lease liability recognised\u2022 any lease payments made at or before the com- mencement date, less any incentives received\u2022 any initial direct costs incurred by the group \u2022 an estimate of the costs to be incurred by the group in dismantling and removing the underlying asset, restoring the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease, unless those costs are incurred to produce inventories\ufffdThe group applies the depreciation requirements in IAS 16 Property, Plant and Equipment in depreciating the right-of-use asset, except that the right-of-use asset is depreciated from the commencement date to the earlier of the lease term and the remaining useful life of the right-of-use asset\ufffd The group applies IAS 36 Impairment of Assets to determine whether the right-of-use asset is impaired and to account for any impairment loss identified\ufffd Store profitability is monitored on an ongoing basis and stores that deliver below expectations are followed up and necessary measures implemented\ufffd1\ufffd10 Intangible assetsGoodwillGoodwill arises on the acquisition of subsidiaries and represents the excess of the consideration transferred, the amount of any non-controlling interest in the acquiree and the fair value at the acquisition date of any previous equity interest in the acquiree over the fair value of the identifiable net assets acquired\ufffd If the total consideration transferred, non-controlling interest recognised and previously held interest measured at fair value are less than the fair value of the net assets of the subsidiary acquired, in the case of a bargain purchase, the diffe-rence is recognised directly in the income statement\ufffdFor the purpose of impairment testing, goodwill acquired in a business combination is allocated to the cash generating unit (CGU) which is expected to benefit from the synergies of the combination\ufffd Each unit or group of units to which the goodwill is allocated represents the lowest level within the entity at which the goodwill is monitored for internal management purposes\ufffd Goodwill is monitored at the operating segment level\ufffdGoodwill impairment reviews are performed annually or more frequently if events or changes in circumstances indicate a potential impairment\ufffd The carrying value of the CGU containing the goodwill is compared to the recoverable amount, which is the higher of value in use and the fair value less costs of disposal\ufffd Any impairment is recognised immediately as an expense and is not subsequently reversed\ufffdTrademarks and contractual rightsSeparately acquired trademarks and contractual rights are recognised at cost\ufffd Trademarks and contractual rights acquired in a business combination are recognised at fair value at the acquisition date\ufffd Trademarks (the brand name \u201cEuropris\u201d and \u201cLekekassen\u201d) are deemed to have an indefinite lifetime and are not amortised as a consequence, but tested for impairment annually\ufffd Contractual rights and licences have a finite useful life and are carried at cost less accumulated amortisation\ufffd Amortisation is calculated using the straight-line method to allocate the cost of contractual rights over their estimated useful life\ufffdSoftwareCosts associated with maintaining computer software programmes are recognised as an expense as incurred\ufffdDevelopment costs which are directly attributable to the design and testing of identifiable and unique software products controlled by the group are recognised as intangible assets when the following criteria are met:\u2022 it is technically feasible to complete the software product so that it will be available for use\u2022 management intends to complete the software product and use or sell it\u2022 there is an ability to use or sell the software product\u2022 it can be demonstrated how the software product will generate probable future economic benefits\u2022 adequate technical, financial and other resources to complete the development and to use or sell the software product are available \u2022 the expenditure attributable to the software product during its development can be reliably measured\ufffdComputer software development costs recognised as assets are amortised over their estimated useful lives of three years\ufffd1\ufffd11 Financial instrumentsA financial instrument is any contract which gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity\ufffdFinancial assetsThe group\u00b4s financial assets are derivatives, trade receivables, other receivables and cash\ufffdThe classification of financial assets at initial recog-nition depends on the financial asset\u2019s contractual cash flow characteristics and the group\u2019s business model for managing them\ufffd With the exception of trade receivables which do not contain a significant financing component, the group initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through other comprehensive income, transaction costs\ufffdThe group classifies its financial assets in these categories:\u2022 financial assets at amortised cost\u2022 derivatives at fair value through profit and loss\ufffdThe group does not apply hedge accounting\ufffdFinancial assets at amortised cost The group measures financial assets at amortised cost if both of the following conditions are met:\u2022 the financial asset is held within a business model with the objective to hold financial assets in order to collect contractual cash flows\u2022 the contractual terms of the financial asset give rise on specified dates to cash flows which are solely payments of principal and interest on the principal amount outstanding\ufffdFinancial assets at amortised cost are subsequently measured using the effective interest (EIR) method and are subject to impairment\ufffd Gains and losses are recog-nised in profit or loss when the asset is derecognised, modified or impaired\ufffdThe group\u2019s financial assets at amortised cost include trade receivables and other current deposits\ufffd Trade receivables which do not contain a significant financing component are measured at the transaction price determined under IFRS 15 Revenue from contracts with customers\ufffd Receivables are subsequently measured at amortised cost using the EIR method minus provision for expected credit losses\ufffdDerivatives at fair value through profit and loss Derivatives at fair value are carried in the statement of financial position at fair value with net changes in fair value in profit or loss\ufffd The category includes foreign exchange contracts and interest rate swaps\ufffdDerecognition of financial assetsA financial asset (or, where applicable, part of a financial asset or part of a group of similar financial assets) is primarily derecognised (in other words, removed from the group\u2019s consolidated statement of financial position) when:\u2022 the rights to receive cash flows from the asset have expired, or\u2022 the group has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a \u201dpass-through\u201d arrangement; and either a\ufffd the group has transferred substantially all the risks and rewards of the asset, or b\ufffd the group has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset\ufffdFinancial liabilitiesFinancial liabilities are classified, at initial recognition, as loans and borrowings, payables, or derivatives through profit and loss\ufffd Derivatives are recognised initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs\ufffd Derivatives are financial liabilities when the fair value is negative, accounted for in the same way as derivatives as assets\ufffdLoans, borrowings and payables After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost using the EIR method\ufffd Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process\ufffdAmortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs which are an integral part of the EIR\ufffd The EIR amortisation is included as finance costs in the statement of profit or loss\ufffd Payables are measured at their nominal amount when the effect of discounting is not material\ufffdBorrowings are classified as current unless the group has an unconditional right to delay the payment of the debt for more than 12 months from the reporting date\ufffdDerecognition of financial liabilities A financial liability is derecognised when the obligationunder the liability is discharged or cancelled or expires\ufffd When an existing financial liability is replaced by anotherfrom the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated asthe derecognition of the original liability and the recog-nition of a new liability\ufffd The difference in the respective carrying amounts is recognised in the statement of profit or loss\ufffd1\ufffd12 Inventories and cost of goods soldInventories are stated at the lower of cost and net realisable value\ufffd Net realisable value is the estimated sales price for the goods\ufffd Historical cost is calculated using a weighted average historical cost and includes expenditures directly linked to getting the goods to their final location and condition\ufffd Foreseeable obsolescence is assessed continuously. The group\u2019s inventories consist solely of goods purchased for resale\ufffd Goods for sale are often purchased in currencies otherthan Norwegian kroner, and the purchase price in Norwegian kroner is locked in through the use of foreign currency derivative contracts\ufffd Both unrealised and realised gains or losses on the foreign currency deriva-tives which are economic hedges for inventory purchases are included as part of cost of goods sold (COGS)\ufffd Similarly, unrealised foreign currency exchangegains and losses on inventory trade payables and realised foreign currency exchange gains or losses at the time of payment are also included as part of COGS\ufffd1\ufffd13 Cash Cash includes cash in hand and bank deposits\ufffd Bank overdrafts are presented in the statement of cash flows less cash\ufffd1\ufffd14 Treasury sharesWhen treasury shares are repurchased, the purchase price including directly attributable costs is recognised inequity\ufffd Treasury shares are presented as a reduction in equity\ufffd Losses or gains on transactions involving treasury shares are not recognised in the statement of comprehensive income\ufffd1\ufffd15 Post-employment benefitsThe group has two post-employment schemes: one defined contribution and one contractual retirement scheme\ufffd The contractual retirement scheme is effective from 1 January 2011 and is deemed to be a defined benefit multi-employer plan, but recognised as a defined contribution agreement since insufficient reliable information is available to estimate the group\u2019s pro- portionate share of pension expense, liability and funds in the collective scheme\ufffdIn a defined contribution arrangement, the group contributes to a public or private insurance plan\ufffd The group has no remaining liabilities after the contribution to the insurance plan has been made\ufffd The contributions are recognised as a personnel expense when they are incurred\ufffd1\ufffd16 ProvisionsProvisions for environmental restoration, restructuring costs and legal claims are recognised when the group has an existing legal or constructive obligation as a result of past events, it is probable that an outflow of resources will be required to settle the obligation, and the amount can be reliably estimated\ufffdProvisions are recognised when the group has an existing obligation (legal or constructive) as a result of a past event, it is probable (more likely than not) that an outflow of economic resources will be required from the group, and the amount can be estimated reliably\ufffd The timing or amount of the outflow may still be uncertain\ufffd Provisions are measured at the estimated expenditure required to settle the existing obligation, based on the most reliable evidence available at the reporting date, including the risks and uncertainties associated with the existing obligation\ufffd A provision for warranties is recognised when the underlying products or services are sold\ufffd The provision is based on historical warranty data and an assessment of all possible outcomes and the accompanying proba-bilities\ufffd1\ufffd17 Written put options over non-controlling interestThe group has written put options over non-controllinginterests in Lekekassen Holding AS (\u201cLekekassen\u201d) and Strikkemekka Holding AS (\u201cStrikkemekkea\u201d)\ufffd The holders of the non-controlling shares is also the CEO of Lekekassen and the CEO of Strikkemekka\ufffd If the CEOs resigns, the group has a right and an obligation to purchase the shares in Lekekassen and Strikkemekka for a cash consideration\ufffd The consideration to be paid isbased on a multiple of EBITDA\ufffd At initial recognition, a financial liability is recognised for the present value of the redemption amount, with a corresponding charge directly to shareholders\u2019 equity. The present value of the redemption amount is estimated to be no less than equal to the amount payable if the put option were exercised at the end of the period\ufffd The financial liability is remeasured to reflect changes in the estimated redemption amount, with a corresponding charge to shareholders\u2019 equity. The non-controlling interest continues to be recog-nised, and is attributed its share of profit and loss and total comprehensive income\ufffd1\ufffd18 Contingent liabilities and assetsContingent liabilities are not recognised in the financial statements\ufffd In cases where the possible outflow of economic resources as a result of existing obligations is considered improbable or remote, no liability is recognised\ufffd A contingent asset is not recognised in the financial statements, but disclosed if it is probable that the benefitwill flow to the group\ufffd1\ufffd19 Subsequent eventsNew information after the reporting date regarding the group\u2019s financial position at the reporting date is taken into consideration in the consolidated financial state-ments\ufffd Events after the reporting date which do not affect the group\u2019s financial position at the reporting date, but which will affect the financial position of the group in the future, are noted if they are considered significant\ufffd1\ufffd20 New standards, amendments and interpretations not yet adopted by the groupThe group\u2019s intention is to adopt the relevant new and amended standards and interpretations when they become effective\ufffdThere are no IFRSs or IFRIC interpretations which are not yet effective which would be expected to have a material impact on the group\ufffd2 Financial risk managementThe group\u2019s core business is discount variety retail. This exposes the group to a variety of financial risks: market (including currency, fair value interest-rate and price), credit and liquidity risk. The goal of the group\u2019s overall risk management programme is to minimise potential adverse financial performance effects of these risks, which result from unpredictable changes in capitalmarkets\ufffd The group uses financial derivatives to hedge against certain risks\ufffd Hedge accounting is not applied\ufffdThe financial risk management programme for the group is carried out by its central treasury department under policies approved and monitored by the board\ufffd The treasury department identifies, evaluates, hedges and reports financial risks in cooperation with the various operating units in the group\ufffd The board approves the principles of overall risk management as well as policies covering specific areas, such as currency exchange risk, interest-rate risk, credit risk, the use of financial derivatives and liquidity management\ufffd2\ufffd1 Market risk2.1.a Currency exchange riskThe group is exposed to currency exchange risk arising from the import of goods for sale\ufffd These trans- actions are mainly settled in USD and EUR\ufffd The group aims to achieve predictable cash outflows in NOK by using forward contracts as a hedging strategy for its exposure to USD and EUR\ufffd The hedging strategy is based on an assessment of the possibilities and estimated time period required to adjust the business to the changes in foreign exchange rates\ufffdThe following table illustrates the sensitivity of the group to potential currency changes\ufffdHedge accounting is not applied\ufffd2.1.b Price riskThe group has limited exposure to price risk2.1.c Interest-rate riskThe group\u2019s exposure to interest-rate risk arises from its bank borrowings\ufffd The interest-bearing debt has floating rates, which means it is affected by changes in interest-rates. The group\u2019s financial policy includes a detailed descripton of hedging, and 60 per cent of the principal of the group\u2019s bank loans is presently hedged. The current interest-rate swaps expire in July 2027 and 2030\ufffd Management monitors development in the market, and regularly assesses the exposure to interest-rate risk\ufffd The interest-rate risk which arises fromloans with a floating interest rate is managed by using interest-rate swaps\ufffd The following table illustrates the sensitivity of the group to potential interest-rate changes\ufffdHedge accounting is not applied\ufffd2\ufffd2 Credit riskThe group has limited exposure to credit risk, since most of its revenue transactions are settled by cash or debit cards\ufffd However, a small share of its revenue comes from franchise agreements, where each franchisee is granted credit\ufffd As a franchisor, the group monitors its franchisees closely to mitigate the credit risk\ufffd Losses on trade receivables have historically been limited\ufffd2\ufffd3 Liquidity riskThe treasury department prepares and monitors cash flow forecasts of the groups\u2019s liquidity requirements to ensure that the group has sufficient cash to meet operational commitments, and to maintain sufficient flexibility to meet unused credit facilitiy requirements (see note 23) without breaching financial covenants\ufffd Figures are stated in NOK 1,000Foreign currency Changes in sensitivity currency Effect on post-tax profit2022 2021USD/NOK +10% -46,143 -53,844-10% +46,143 +53,844EUR/NOK +10% -14,184 -14,364-10% +14,184 +14,364Figures are stated in NOK 1,000Changes in Effect on Interest-rate sensitivityinterest ratepost-tax profit+1% -3,8652022-1% +3,865+1% -3,8902021-1% +3,8902\ufffd4 Capital management riskThe group\u2019s objectives when managing capital are to ensure the ability to continue as a going concern in order to provide returns for shareholders and to maintain an optimal capital structure to reduce the cost of capital, including compliance with covenants in the loan agreements (see note 23 for further details)\ufffd The long-term financial ambition is a dividend policy of paying out 50-60 per cent of net profit while maintaining an efficient balance sheet\ufffdAt 31 December 2022, the group\u2019s equity totalled NOK 3,283 million, which corresponded to an equity ratio of 35.6 per cent. The board considers Europris\u2019 capital structure to be adequate in relation to the group\u2019s objectives, strategy and risk profile.3 Critical accounting estimates and judgements Estimates and judgements are continuously evaluatedand are based on historical experience and other factors, including expectations of future events which are believed to be reasonable\ufffd3\ufffd1 Critical accounting estimates and assumptionsThe group prepares estimates and assumptions regarding future expectations\ufffd The resulting accounting estimates will by definition seldom equal the related actual results\ufffd Estimates and assumptions which represent a significant risk of causing material adjust-ments to the book value of assets and liabilities within the next financial year are discussed below\ufffd3.1.a Provision for obsolescenceThe group makes provision for obsolescence\ufffd These provisions are based on a detailed assessment of the age distribution of inventory items and whether the goods are part of an active or expired product range\ufffd The assessment is made on each individual inventory item and the obsolescence provision increases the longer the item remains in stock\ufffd Goods older than threeyears have the highest write-down rate\ufffd Write-down for obsolescence is made when the cost of the goods is higher than the expected net sales value\ufffd These provisions are estimate-based and require in-depth knowledge about goods and market\ufffdThe following table sets out the contractual maturities (representing undiscounted cash flows) of financial liabilities\ufffdFigures are stated in NOK 1,000Up to 6 Between Between Between At 31.12.2022months6 and 12 months1 and 2 years2 and 5 years TotalAccounts payable 876,419 - - - 876,419 Other current liabilities 406,090 - - - 406,090 Borrowings including interest 14,834 14,841 1,029,313 19,575 1,078,563 Put option liability 281,221 - - - 281,221 Derivatives 8,973 - - - 8,973 Total 1,587,538 14,841 1,029,313 19,575 2,651,267 Up to 6 Between Between Between At 31.12.2021months6 and 12 months1 and 2 years2 and 5 years TotalAccounts payable 843,854 - - - 843,854 Other current liabilities 404,379 - - - 404,379 Borrowings including interest 15,745 14,480 114,672 1,022,000 1,166,897 Put option liability 246,528 - - - 246,528 Derivatives 2,940 - - - 2,940Total 1,513,446 14,480 114,672 1,022,000 2,664,598 3.1.b IFRS 16 LeasesIn determining the lease term for each contract, the group must continuously assess whether there are extension options and termination rights which should be taken into account when determining the rental period\ufffd The group has established guidelines for these assess-ments\ufffd Typically, lease contracts are renegotiated at the end of the non-cancellable period, and a new contract is entered into on better terms in the form of both shorter duration and lower rent\ufffd This means that extension options in the lease contracts are not normally included in the IFRS 16 calculation\ufffd Determination of the discount rate as a basis for calculating the present value of future lease liabilities alsoinvolves the use of discretion\ufffd A fixed methodology has also been established for this process\ufffd The approach is based on interval division of the leases according to the remaining term of the contracts\ufffd The basis for the discount rate calculation is a risk free interest rate plus a margin reflecting the maturity of the contracts\ufffd3.1.c Written put options over non- controlling interestThe group has a written put option over the non- controlling interests in Lekekassen Holding AS (\u201cLekekassen\u201d) and Strikkemekka Holding AS (\u201dStrikke-mekka\u201d)\ufffd The holders of the non-controlling shares is also the CEO of Lekekassen and CEO of Strikkemekka\ufffd If the CEOs resigns, the group has a right and an obligation to purchase the shares in Lekekassen and Strikkemekka for a cash consideration\ufffd The considerationto be paid is based on a multiple of EBITDA\ufffd According toIAS 32 Financial Instruments: Presentation, a financial liability should initially be recognised at the present value of the redemption amount with a corresponding charge toequity\ufffd The IFRS does not provide guidance on which component of equity should be charged, and on whether the non-controlling interest should continue to be recog-nised\ufffd The group has thus exercised judgement in developing its accounting policy\ufffd The group has considered that the present ownership interest of the non-controlling shares remains with the non-controlling shareholders\ufffd The group has thus considered it appropriate to continue to recognise the non-controlling interest in the statement of financial position, and to attribute its share of profit and loss and other comprehensive income to the non-controlling interests\ufffd The financial liabilities for the put option over the non-controlling interests are therefore recognised with a corresponding charge to shareholders\u2019 equity. IAS 32 provides limited guidance on how the financial liability for the written put option over the non-controlling interest should be measured when the purchase date and/or the redemption amount are/is not known, but subject to a formula\ufffd When developing an accounting principle, the group has considered guidance in other IFRS standards, more specifically the guidance in IFRS 13 Fair Value Measurement, which states that the fair value of a financial liability with a demand feature is no less than the amount payable on demand, discounted from the first date that the amount could be required to be paid\ufffd The group has established an accounting principle where the financial liability is estimated to be no less than equal to the amount payable if the put option were exercised at the end of the period\ufffd The financial liability for the put option over the non-controlling interests is remeasured to reflect changesin the estimated redemption amount\ufffd The adjustment to the financial liability is recorded with a corresponding charge to shareholders\u2019 equity. When establishing the policy of recording the adjustment against equity, the group has considered the guidance in IFRS 10, which states that changes in a parent\u2019s ownership interest in a subsidiary which do not result in the parent losing control of the subsidiary are equity transactions\ufffd 3.2. Judgements in applying the group\u2019s accounting principlesIFRS 10 (Consolidated financial statements) requires entities to consolidate entities they control\ufffd The standard provides extended guidance to determine whether control is present\ufffd Franchising is explicitly mentioned in the standard\ufffd The franchises are not included in the consolidated financial statements of Europris ASA\ufffd This is based on a judgement of the criteria in IFRS 10 of whether Europris controls the franchises\ufffd Through the franchise agreements, Europris essentially has control and rights related to protection of the brand name and the concept\ufffd Such rights are not sufficient to gain control under the provisions of IFRS 10\ufffd The decision-making rights which affect variable returns are primarily held by the franchisee and the financial risk of the business lies with the franchisee\ufffd Based on an assessment of these criteria in IFRS 10, Europris does not control the franchises, and they are thus not consolidated\ufffd The group confirms that there have not been any other judgements which are deemed to have a significant impact on the consolidated financial statements\ufffd4 Segment information The group manangement is the group\u2019s chief operating decision-maker. Reporting to the group management, which is responsible for evaluating profitability and achivements, is on a consolidated basis which forms the basis for the group management\u2019s assessment of profitability at a strategic level. The group as a whole is therefore defined and identified as one segment\ufffd 5 Total operating incomeThe group operates a chain of stores in the discount variety retail sector and online stores which sells consumer goods, including sales to franchise stores\ufffd The group is required by Norwegian law to have a mandatory occupational pension plan\ufffd The group has a pension plan which fulfills the legal requirements, which covers all employees and is a defined contribution plan\ufffd 6 Employee benefit expenses and remuneration to auditorFigures are stated in NOK 1,00020222021Revenue 8,928,898 8,568,379Income from franchise fees 74,089 78,404Other income 12,778 1,395Total other income 86,868 79,798Total operating income 9,015,766 8,648,177Figures are stated in NOK 1,000 2022 2021Pay expenses 1,100,448 1,051,020Social security costs 148,173 140,392Pension expenses 31,218 24,560Other benefits 15,293 14,332Total 1,295,131 1,230,303Number of employees 3,444 3,298Full-time employees 2,132 2,116Figures are stated in NOK 1,000 2022 2021Auditor feesAudit services 2,244 1,684Technical services related to financial reporting 78 110Total 2,322 1,794Auditor fees are presented exclusive of VAT\ufffd No auditor fees have been recorded in equity in connection with equity transactions\ufffd 7 Management remunerationRemuneration statement The board will provide a statement on salary and other remuneration for senior executives to the annual general meeting on 20 April 2023\ufffdRemuneration guidelinesThe board has established guidelines for the remune-ration of the members of the executive management\ufffd The company\u2019s policy is to offer the executive management competitive remuneration based on current market standards as well as on group and individual performance\ufffd The remuneration consists of a basic salary element combined with a performance- based bonus programme as set out below\ufffd The executive management participates in the company\u2019s insurance policies and can be entitled to certain fringe benefits\ufffd The remuneration committee is a sub-committee of the board which acts as a preparatoryand advisory body in relation to the group\u2019s remune-ration of the executive management and ensures thorough and independent preparation of matters relating to the compensation of executive personnel\ufffdBonus programmeEuropris has established a bonus scheme for the executive management, which is based on financial and operational performance\ufffd The maximum bonus grant fora financial year under this scheme is 13\ufffd5 months of gross base salary for the CEO and up to nine months of gross base salary for the other executive management\ufffd Maximum bonus payment during any single financial year is 12 months gross pay\ufffdRestricted share programmeIn accordance with the remuneration guidelines, directors and senior executives may participate in a restricted share programme for an investment amount limited to NOK 500,000\ufffd This programme is subject to annual approval by the board\ufffd Shares acquired through this programme are subject to a three-year lock-up period\ufffd Each restricted share will be issued at a purchase price corresponding to the volume-weighted average price of the company\u2019s shares on the Oslo Stock Exchange during the 10 trading days before the award, adjusted for the reduction in value from the three-year transfer restriction\ufffd The reduced value applicable to the programme run in 2022 was 15 per cent\ufffd Share purchases are borne by the participants, and the company does not provide credit or financing\ufffd The share programme was run for the second time in 2022 and completed on 14 September 2022\ufffd Europris ASA sold in total 59,113 shares in this programme\ufffd The market price for the shares, ie, the volume weighted average for the 10 trading days before the allocation date (31 August-13 September 2022), was NOK 57\ufffd72\ufffd The purchase price, adjusted for the reduced value fromthe restrictions, was NOK 49\ufffd06\ufffdNo loans or issued guarantees have been provided to the executive management group, the members of the board or other related parties\ufffd Remuneration of the board of directorsAnnual fees for 2022 for the board of directors:More details on salary for senior executives are provided in the remuneration report for 2022\ufffdFigures are stated in NOK 1,000Title Salary Bonus Pension Other TotalEspen Eldal CEO 3,985 2,238 136 40 6,400 Stina Charlene Byre CFO 1,878 416 136 162 2,593 Other (three individuals) 5,566 2,491 478 486 9,021 Total 11,429 5,145 750 689 18,013Board of directorsChair NOK 570,000 per yearDirector NOK 297,000 per yearAudit committeeChair NOK 85,000 per yearMember NOK 55,000 per yearRemuneration committeeChair NOK 36,000 per yearMember NOK 25,000 per year8 Pension liabilities Figures are stated in NOK 1,000The group has a contractual retirement pension scheme (AFP)\ufffd This is a multi-employer plan, and accounted for as a defined contribution plan\ufffd The annual premium is expensed\ufffd The entity pays a premium currently set at an average of 2\ufffd5 per cent of total employee salary\ufffd Pension cost (premium) in 2022 was NOK 8,179 (2021: NOK 7,810)\ufffdIn addition, the group has a pension agreement with DNB Forsikring which fullfills the legal requirement underNorwegian law and covers all employees\ufffd The scheme is a defined contribution plan\ufffd Pension costs in 2022 were NOK 23,038 (2021: NOK 16,749)\ufffd This scheme had 3,444 members in 2022 (2021: 2,116)\ufffd 9 Other operating expensesFigures are stated in NOK 1,0002022 2021Leasing and other cost of premises 92,493 83,703 Transport/distribution 284,006 246,047 Marketing and other expenses 459,962 412,999 Total 836,461 742,750 Leasing and other cost of premises relates to variable lease payments, in addition to payments for short-term leases and low-value assets\ufffd10 Financial income and expensesFinancial expenses:Interest to financial institutions 42,967 26,304 Leasing interest cost 80,558 72,702 Other interest expense 463 92 Amortised interest on bank loan (1,192) 2,450 Other financial expenses 24,020 21,201 Total 146,816 122,749 Net financial income (expense) (107,394) (94,395) Figures are stated in NOK 1,0002022 2021Financial income:Other interest income 200 102 Other financial income 231 2,373 Gain in fair value of financial instruments \u2013 Unrealised interest-rate swap income 38,991 25,880 Total 39,422 28,354 Tax on the group\u2019s pre-tax profit differs from the theoretical amount which would arise from using the weighted average tax rate applicable to the profits of the consolidated entities as follows:11 Income tax expenseFigures are stated in NOK 1,00020222021Tax payableCurrent tax on profit for the year 289,147 321,941Tax from partly owned subsidiaries 2,157 2,117Total tax payable in the balance sheet 291,305 324,057Deferred taxChange in temporary differences 5,290 47,631Change in temporary differences related to mergers and acquisitions (1,442) (58,100)Total deferred tax 3,849 (10,469)Total income tax expense 295,153 313,588Figures are stated in NOK 1,0002022 2021Profit before tax 1,337,009 1,417,551 Tax calculated at domestic tax rates applicable to profits (22%) 294,142 311,861 Tax effects from: - Non-taxable income (10,228) (15,898) - Non-deductible expenses 5,276 1,019 - Other directly recognised differences 5,964 16,605 Tax expense recognised in the income statement 295,153 313,588 Effective tax rate 22\ufffd1% 22\ufffd1%The analysis of deferred tax assets and deferred tax liabilities is as follows2022 2021Deferred tax assets - Deferred tax assets to be recovered later than 12 months (13,513) (15,276) - Deferred tax assets to be recovered within 12 months (78,040) (79,980)Deferred tax assets (91,554) (95,257)Deferred tax liabilities - Deferred tax liabilities to be recovered later than 12 months 133,346 137,430 - Deferred tax liabilities to be recovered within 12 months - - Deferred tax liabilities 133,346 137,430 Loss carried forward (102) (12)Deferred tax related to directly recognised differences 15,932 10,170 Deferred tax liabilities (net) 57,622 52,332 Deferred tax asset/liability rates 22% 22%Change in deferred tax liabilities recognised in the balance sheetBalance at 01\ufffd01 52,332 4,726 Change during the year recognised in the income statement 5,290 47,606 Balance at 31.12 57,622 52,332 Specification of change in deferred tax liabilities/tax assets Tangible Non-Figures are stated in NOK 1,000fixed assets current debt Total Deferred tax liabilitiesBalance at 01\ufffd01\ufffd2021 91,843 1,082 92,924 Recognised deferred tax in profit for the period 44,824 (319) 44,505 Balance at 31.12.2021 136,667 763 137,430 Balance at 01\ufffd01\ufffd2022 136,667 763 137,430 Recognised deferred tax in profit for the period (4,346) 262 (4,084)Balance at 31.12.2022 132,321 1,025 133,346 Loss Provision for carried Figures are stated in NOK 1,000 Inventories Receivablesother liabilities forward Total Deferred tax assetsBalance at 01\ufffd01\ufffd2021 (64,592) (420) (16,648) (12) (81,671)Recognised deferred tax in profit for the period (14,968) (1) 1,371 - (13,598)Balance at 31.12.2021 (79,560) (421) (15,276) (12) (95,269)Balance at 01\ufffd01\ufffd2022 (79,560) (421) (15,276) (12) (95,269)Recognised deferred tax in profit for the period 1,986 (46) 1,763 (90) 3,613 Balance at 31.12.2022 (77,574) (466) (13,513) (102) (91,656)Figures are stated in NOK 1,000 Software Trademark Contractual rights Goodwill TotalFinancial year 2021Carrying amount at 01\ufffd01\ufffd2021 58,030 387,573 - 1,617,732 2,063,334 Additions through the acquisition of subsidiaries 2 203,694 - 455,641 659,337 Additions 32,490 - - - 32,490 Amortisation (25,100) - - - (25,100) Carrying amount at 31.12.2021 65,421 591,267 - 2,073,373 2,730,061 At 31.12.2021Acquisition cost 237,887 622,140 250 700 2,073,373 3,184,099 Accumulated amortisation (172,466) (30,873) (172,356) - (375,695) Accumulated impairment - - (78,344) - (78,344) Net carrying amount 31.12.2021 65,421 591,267 - 2,073,373 2,730,061 Financial year 2022Carrying amount at 01\ufffd01\ufffd2022 65,421 591,267 - 2,073,373 2,730,061 Additions through the acquisition of subsidiaries - - - 117,681 117,681 Additions 57,927 - - - 57,927 Amortisation (30,381) - - - (30,381) Carrying amount at 31.12.2022 92,967 591,267 - 2,191,054 2,875,288 At 31.12.2022Acquisition cost 295,814 622,140 250,700 2,191,053 3,359,707 Accumulated amortisation (202,847) (30,873) (172,356) - (406,076) Accumulated impairment - - (78,344) - (78,344) Net carrying amount 31.12.2022 92,967 591,267 - 2,191,053 2,875,288 12 Intangible assetsThe group\u2019s trademarks are linked to the brand names \u201dEuropris\u201d and \u201dLekekassen\u201d\ufffd The \u201dEuropris\u201d name has existed for a long time and has shown a healthy development since its origination\ufffd The \u201dLekekassen\u201d name is a strong brand which is linked to the online storeLekekassen - Norway\u2019s largest online toy store. There are clear intentions to retain and further develop both brand names for the forseeable future\ufffd As a conse-quence, the brand names are not depreciated, but testedfor impairment annually\ufffdThe contractual rights are related to franchise agree-ments\ufffdGoodwill comprises a number of elements which individually cannot be quantified\ufffd Most significant is the well positioned business and the established reputation in the market\ufffd The skilled workforce, as well as supplier and customer relations (non-contractual), are also important elements\ufffdImpairment testing of goodwill and trademarks Goodwill and the trademarks are annually tested for impairment by comparing their carrying amount and recoverable amount (greater of fair value less costs to sell and value in use)\ufffd Goodwill is allocated to the groups of cash-generating units which are expected to benefit from the synergies of the combination\ufffd The group has one operating segment and goodwill is tested for impair- ment at this level, which represents the lowest level in the entity at which goodwill is monitored for internal management purposes\ufffdThe recoverable amount of a cash-generating unit is calculated on the basis of the value which the asset will provide to the business (value in use)\ufffd In this calculation, the forecasts of future cash flows are based on budgets 13 Property, plant and equipmentand long-term plans approved by the management covering a five-year period (2023-2027)\ufffd The gross margin is stable in the period, and in range with the historical performance\ufffd EBITDA percentages of sales are also stable in the 2023-2027 period\ufffd Cash flows beyond the five-year period are calculated using the expected inflation rate as a long-term growth rate\ufffd A market-based rate of return of 10\ufffd3 per cent (7\ufffd6 per cent in 2021) before tax is derived using the weighted average cost of capital (WACC) model\ufffdLekekassen was acquired in 2021 and defined as a separate cash-generating unit and the brand name Lekekassen is tested for impairment at this level\ufffd The recoverable amount of a cash-generating unit is calculated on the basis of the value which the asset will provide to the business (value in use)\ufffd In this calculation,the forecasts of future cash flows are based on budgets and long-term plans approved by the management covering a five-year period (2023-2027)\ufffd The gross margin is stable in the period, and in range with the historical performance\ufffd EBITDA percentages of sales are also stable in the 2023-2027 period\ufffd Cash flows beyond the five-year period are calculated using the expected inflation rate as a long-term growth rate\ufffd A market-based rate of return of 14\ufffd6 per cent before tax isderived using the weighted average cost of capital (WACC) model\ufffdThe recoverable amount is significantly above the carrying amount of the group\u2019s goodwill and trademarks.Fixtures and Figures are stated in NOK 1,000Land Buildingsfittings TotalFinancial year 2021Carrying amount at 01\ufffd01\ufffd2021 24,966 - 301,400 326,366 Additions through the acquisition of subsidiaries 21,224 118,776 3,787 143,787 Additions - 2,823 95,627 98,450 Disposals - - (176) (176) Depreciation charge for the year - (2,237) (72,118) (74,355) Carrying amount at 31.12.2021 46,190 119,362 328,520 494,072 At 31.12.2021Accumulated cost 46,190 121,599 752,714 920,502 Disposals at cost - - (176) (176) Accumulated depreciation - (2,237) (424,018) (426,254) Net carrying amount 31.12.2021 46,190 119,362 328,520 494,072 Financial year 2022Carrying amount at 01\ufffd01\ufffd2022 46,190 119,362 328,520 494,072 Additions through the acquisition of subsidiaries - - 2,214 2,214 Additions 2,000 - 82,750 84,750 Disposals (26,966) - - (26,966) Depreciation charge for the year - (6,132 ) (75,414) (81,546) Carrying amount at 31.12.2022 21,225 113,230 338,070 472,525 At 31.12.2022Accumulated cost 48,190 121,599 837,502 1,007,291 Disposals at cost (26,966) - - (26,966) Accumulated depreciation - (8,369) (499,432) (507,801) Net carrying amount 31.12.2022 21,225 113,230 338,070 472,525 14 LeasesFixtures Figures are stated in NOK 1,000 Buildings Vehiclesand fittings TotalRight-of-use assets Carrying amount at 01\ufffd01\ufffd2022 2,210,848 15,433 93,741 2,320,022 Additions 429,487 8,944 7,748 446,180 Additions through the acquisition of subsidiaries 12,792 - 12,795 25,587 Adjustments (CPI) 141,783 - - 141,783 Depreciation (477,069) (9,470) (12,569) (499,108) Terminations - - - -Net carrying amount 31.12.2022 2,317,841 14,908 101,715 2,434,465 Lease liabilities 2022 2021Carrying amount at 01\ufffd01\ufffd 2,403,718 2 324,300 Additions 444,832 425,129 Additions through the acquisition of subsidiaries 28,666 18,242 Adjustments (CPI) 141,783 85,210 Interest expense 80,558 72,702 Lease payments(562,566) (521,864) Net carrying amount 31.12. 2,536,991 2,403,718 Undiscounted lease liabilities and maturity of cash outflowsLess than one year 563,969 518,195 One-five years 1,562,386 1,470,243 More than five years 713,592 697,832 Total undiscounted lease liabilities at 31.12. 2,839,946 2,686,269 Lease expenses recognised in consolidated income statementInterest expense on lease liabilities 80,558 72,702 Variable lease payments 2,316 3,258 Operating expenses related to short-term leases 17,318 12,120 Operating expenses related to low-value assets 1,324 1,415 Payments in lease agreements 580,445 538,657 Current lease liabilities 521,958 490,164 Non-current lease liabilities 2,015,033 1,913,555 Total lease liabilities at 31.12. 2,536,991 2,403,718 Practical expedients appliedThe group also leases smaller machinery and equipment with contract terms of 1 to 3 years\ufffd The group has elected to apply the practical expedient of low value assets for some of these leases and does not recognise lease liabilities or right-of-use assets\ufffd The leases are instead expensed when they incur\ufffd The group has also applied the practical expedient to not recognise lease liabilities and right-of-use assets for short-term leases, presented in the table above\ufffd Variable lease payments In addition to the lease liabilities above, the group is committed to pay variable lease payments for some of their leases\ufffd The variable lease payments are expensed as incurred\ufffd Extension optionsThe lease term represents the non-cancellable period of the lease together with periods covered by an option to extend the lease if the lessee is reasonably certain to excercise that option\ufffd Generally it is not considered reasonable certain that extension options will be exercised\ufffd Typically, lease contracts are renegotiated at the end of the non-cancellable period, and a new contract is entered into on better terms, in the form of both shorter duration and lower rent\ufffd This means that extension options in the lease contracts are not normally included in the IFRS 16 calculation\ufffd There are no indications of a need for impairment of right-of-use assets in 2022\ufffd 15 Acquisitions of companiesEuropris acquired 67 per cent of Strikkemekka for NOK 88\ufffd4 million in cash, a transaction which was closed on 1 July 2022\ufffd The main revenue contributor is Strikkemekka\ufffdno\ufffd The knitting category is a good match with Europris\u2019 existing business, and a potential exists for synergies through joint purchasing of both goods and services and the development of e-commerce solutions\ufffd The acquisition also includes Designhandel, an online store in Norway and Sweden for kitchenware and smaller home interior products\ufffd The aquired company had revenues of NOK 193 million and EBITDA of NOK 7 million for the for the full year 2022 (unaudited)\ufffd The purchase price was NOK 88\ufffd4 million, based on equity value for 67 per cent, and Europris has a pre-emptive right to acquire the remaining shares in Strikkemekka\ufffd The excess value of the acquisition relates to goodwill in the purchase price allocation. Strikkemekka was consolidated into the Europris group\u2019s financial statements as of 1 July 2022\ufffdThe remaining 33 per cent of Strikkemekka Holding AS is owned by the founder Eirik Fuglestad\ufffd Fuglestad is employed as CEO of Strikkemekka. Europris has a right and obligation to buy Fuglestad\u2019s share if Fuglestad\u2019s employment is terminated by either of the parties\ufffd The price to be paid is based on a multiple of EBITDA, and is consistent with the price formula used in the original purchase of the 67 per cent\ufffd A financial liability has been recognised for Europris obligation to purchase Fuglestad\u2019s share should the employment be terminated, with a corresponding charge directly to shareholders equity\ufffd The liability shall be estimated at the present value of the redemption amount, which is estimated to the consideration to be paid if the employment is terminated at period end\ufffd In the statement of financial position, the liability is recognised separately as put option liability\ufffdGoodwill comprises a number of elements which individually cannot be quantified\ufffd Most significant is the well positioned business and the established reputation in the market\ufffd The skilled workforce, as well as supplier and customer relations (non-contractual), are also important elements\ufffd16 Investments in associated companies In June 2018, the group acquired 20 per cent of Runsvengruppen AB (\u00d6oB), a Swedish discount variety retailer\ufffd \u00d6oB has its head office in Sk\u00e4nninge and runs 91 stores across Sweden\ufffdThe Europris group owns 20 per cent of the shares and voting rights in Runsvengruppen AS\ufffdBased on equity value, using a fixed multiple of 7\ufffd7 on adjusted EBITDA for \u00d6oB in 2018, the purchase price was determined as NOK 115\ufffd2 million\ufffd NOK 4\ufffd3 million in transaction expenses has also been recognised as part of the acquisition cost, bringing the total investment to NOK 119\ufffd5 million\ufffd The vendor note issued when closing the deal is converted to 4,349,695 Europris shares, corresponding to 2\ufffd61 per cent of the share capital\ufffd Acquired companies statement of financial position Total fair valueTotal intangible assets1Total fixed assets28Inventories33Receivables5Cash 5Total assets72Non-current liabilities(26)Current liabilities(23)Non-controlling interests(44)Net assets(21)Goodwill111Net asset acquired 31.12.202290Acquired companies Acquisitions Allocation of excess values After acquisition dateDate of Ownership and Acquisition Operating Net GoodwillFigures in NOK millioncontrolvoting rightscostincomeprofitStrikkemekka Holding AS July 2022 67% 88 101 1111The acquired company was paid in cash\ufffd Figures in SEK million 2022 2021UnauditedAuditedTotal operating income 4,074\ufffd8 3,899\ufffd0 Profit for the year NA 13\ufffd5 Current assets NA 980\ufffd2 Non-current assets NA 993\ufffd3 Current liabilities NA 846\ufffd6 Non-current liabilities NA 702\ufffd1 Equity NA 424\ufffd8 Book value 01\ufffd01 128\ufffd7 128\ufffd5 Estimated profit for the period 4\ufffd0 0\ufffd2 Book value 31.12 132.7 128.7 The group's share of equity 89\ufffd0 77\ufffd1 Goodwill 49\ufffd8 49\ufffd8 Goodwill adjustment (6\ufffd1) 1\ufffd8 Book value 31.12 132.7 128.7 A summary of the financial information from Runsvengruppen AB group, based on 100 per cent figures:Europris holds an option to acquire the remaining 80 per cent of the shares in Runsvengruppen AB\ufffd Whether the option is to be exercised has been further delayed\ufffd The fair value of the option is considered immaterial and is not recognised in the balance sheet\ufffd Figures are stated in NOK 1,000 2022 2021Changes in non-controlling interests Non-controlling interests 01\ufffd01 268,680 - Increase due to acquisitions in companies with non-controlling interests 47,977 246,528 Non-controlling interests\u2019 share of profit/loss 21,887 22,152 Dividend to non-controlling interests (16,500) - Translation differences 38 - Non-controlling interests 31.12 322,082 268,680 Breakdown of non-controlling interests' share of profit/lossLunehjem\ufffdno AS 52 1,086 Lekekassen Holding AS 20,928 21,067 Strikkemekka Holding AS 906 - Total non-controlling interests' share of profit/loss 21,887 22,152 Breakdown of non-controlling interestsLunehjem\ufffdno AS 6,302 1,812 Lekekassen Holding AS 271,627 266,868 Strikkemekka Holding AS 44,153 - Total non-controlling interests 322,082 268,680 17 Non-controlling interests18 Earnings per shareEarnings per share are calculated by dividing profit attributable to ordinary shareholders by a weighted average of ordinary shares outstanding during the period\ufffd The average number of shares outstanding adjusted to take account of the holding of treasury shares\ufffd Figures are stated in NOK 1,000, except per share amounts 2022 2021Profit for the period 1,041,856 1,103,963 Profit available to holders of ordinary shares 1,019,969 1,081,811 Number of ordinary shares 166,969 166,969 Weighted average of ordinary shares outstanding 160,989 160,870 Earnings per ordinary share (basic) 6.34 6.72 Earnings per ordinary share (diluted) 6.34 6.72 Figures are stated in NOK 1,000 2022 2021 Trade receivables Trade receivables 215,775 216,080 Provision for impairment(600) (600) Net trade receivables 215,175 215,480 Other receivablesUnbilled receivables 52,064 38,242 Prepaid expenses 53 215 Other receivables 13,140 5,784 Other receivables 65,256 44,241 Provisions 62,882 60,816 Total 343,312 320,538 Non-current receivablesDeposits and loans to franchisees 36,651 28,391 Other receivables 36,651 28,391 Total current and non-current receivables 379,963 348,929 The carrying amount of trade receivables, prepayments and other receivables is assessed as not differing materially from fair value\ufffdFigures are stated in NOK 1,000 2022 2021Provision for impairment of trade receivablesAt 01\ufffd01 600 600 Change in provision- - At 31.12 600 600 Ageing of trade receivablesNot due 207,014 206,870 Due 8,161 8,610 Total 215,175 215,480 Accounts receivable older than 90 days constituted an insignificant portion of overdue items at 31\ufffd12\ufffd This applies to both years\ufffd19 Trade receivables and other receivablesFigures are stated in NOK 1,000 2022 2021Inventories 2,411,847 2,025,769 - Provision for obsolescence (28,010) (28,457)Booked value 2,383,837 1,997,312Provision for obsolescenceAt 01\ufffd01 (28,457) (35,283)Change in accruals 447 6,826 Provision for impairment at 31.12 (28,010) (28,457)Carrying amount of inventory which has been impaired 407,626 323,854The group makes provisions for impairment of inventory\ufffd These provisions are estimated and require in-depth knowledge of the goods and market conditions\ufffd See more details in note 3\ufffd1\ufffda\ufffdFigures are stated in NOK 1,000 2022 2021Cost of goods sold4,894,966 4,638,884Foreign exchange currency effects (62,183) (46,741)Net cost of goods sold 4,832,783 4,592,143 Unrealised gains and losses are classified as part of the cost of goods sold (COGS) in the profit or loss statement\ufffd Similarly, unrealised foreign currency exchange gains and losses on inventory trade payables are also included as part of COGS\ufffd All gains and losses, both realised and unrealised, related to the acquisition of inventory are included as part of COGS\ufffd 20 Inventories and cost of goods soldFigures are stated in NOK 1,000 2022 2021Cash 464,488 570,286Total 464,488 570,286Figures are stated in NOK 1,000 2022 2021Cash 461,422 567,347Bank deposits restricted for employee tax witholdings3,066 2,939Net cash 464,488 570,28621 CashNet cash in the consolidated statement of cash flows includes the followingThe group has established a guarantee for employee tax withholdings of a total of NOK 65 million\ufffdThe group has overdraft facilities of NOK 1,435 million\ufffd See note 23 for further information\ufffd 22 Share capital and shareholder information The share capital of Europris ASA is NOK 166,968,888, consisting of 166,968,888 shares with par value of NOK 1\ufffd The company\u2019s share capital consists of one class of shares, whereby all shares have the same voting rights.Shares held by directors, CEO and CFO Title Number of sharesTom Vidar Rygh (directly and indirectly through Retiro AS) Chair 620,227 P\u00e5l Wibe (Nordkronen II AS) Director 408,572 Karl Svensson (directly and indirectly through RuNor AS) Director 281,891 Tone Fintland Director 21,000 Claus Juel-Jensen Director 17,304 Hege B\u00f8mark Director 8,129 Bente Sollid Storehaug (Digital Hverdag AS) Director 2,038 Espen Eldal (directly and indirectly through Knipen AS) CEO 620,720 Stina C Byre CFO 16,643 Major shareholders at 31 December 2022 Number of shares Share of capitalFolketrygdfondet 19,988,067 12\ufffd0%Verdipapirfondet Alfred Berg Gamba 6,554,850 3\ufffd9%The Bank of New York Mellon (FMR) Nominee 5,964,233 3\ufffd6%Europris ASA 5,938,263 3\ufffd6%Runor AS 4,349,695 2\ufffd6%State Street Bank and Trust Company Nominee 4,123,794 2\ufffd5%Verdipapirfondet Storebrand Norge 3,661,622 2\ufffd2%The Northern Trust Company Nominee 3,112,200 1\ufffd9%Brown Brothers Harriman & Co\ufffd Nominee 2,947,200 1\ufffd8%State Street Bank and Trust Company Nominee 2,899,159 1\ufffd7%The Bank of New York Mellon Nominee 2,703,351 1\ufffd6%Vevlen G\u00e5rd AS 2,400,000 1\ufffd4%Skandinaviska Enskilda Banken AB (Sissener AS) Nominee 2,400,000 1\ufffd4%Verdipapirfondet Holberg Norge 2,200,000 1\ufffd3%Verdipapirfondet DNB Asset Management 2,166,728 1\ufffd3%Verdipapirfondet Holberg Norden 2,150,000 1\ufffd3%State Street Bank and Trust Company Nominee 2,064,427 1\ufffd2%State Street Bank and Trust Company Nominee 2,020,012 1\ufffd2%Verdipapirfondet Alfred Berg Norge 1,700,716 1\ufffd0%Verdipapirfondet KLP Aksje Norge 1,669,058 1\ufffd0%Others 85,955,513 51\ufffd5%Total shares 166,968,888 100.0%Treasury shares at 31 December 2022 Nominal value Number of shares Fair value (NOK)Shares owned by Europris ASA 5,938,263 5,938,263 404,692,623 Change in number of treasury sharesTreasury shares 01\ufffd01\ufffd2022 5,997,376 Sale of treasury share to senior execuitives and directors (59,113) Treasury shares 31.12.2022 5,938,263 Treasury shares have been deducted from equity at cost\ufffd The nominal value of the shares has been deducted from paid-in capital\ufffd Average cost price for treasury shares is NOK 44\ufffd47\ufffdThe amortised cost of the bank debt is assessed as not differing materially from fair value\ufffd The term loan has been refinanced in 2020, and the risk premium and the interest-rate margin would not be materially changed\ufffd Fair value is therefore assumed to be approximately equal to the carrying amount at the balance sheet date\ufffd The group\u2019s business risk and credit risk have not changed significantly in the period. 23 Bank borrowings The group signed a new loan agreement in December 2019 and the financing was in place in January 2020\ufffd This loan agreement is a three-year term loan and revolving credit facility agreement with options for one plus one year\ufffd One option period was not exercised, while the second option to extend for one year was exercised, and the loan agreement runs until January 2024\ufffd The loan is syndicated through three credit institutions: DNB Bank, Danske Bank and Nordea\ufffd2022 2021Figures are stated in NOK 1,000 Amortised cost Nominal value Amortised cost Nominal valueNon-current liabilitiesDebt to financial institutions 1,085,349 1,090,009 1,091,521 1,094,989 Sub-total 1,085,349 1,090,009 1,091,521 1,094,989 Figures are stated in NOK 1,000 2022 2021Current liabilitiesFirst-year instalment non-current debt 5,000 5,000 Overdraft facilities - off-balance sheetThe loan facility includes an overdraft facility, which consists of Overdraft and multi-currency group account 235,500 225,000 Revolving facility loan 1,174,000 1,174,000 Guarantees 26,000 26,000 Total 1,435,500 1,425,000 Drawn guarantees 2,999 14,544 Undrawn overdraft facilities 1,432,501 1,410,456 Covenants are measured and reported quarterly\ufffd In the bank agreement, the covenant (leverage ratio) will be at 3\ufffd25 for any test date in the remainder of the agreement period\ufffdThe group was in compliance with financial convenants in 2022\ufffd Convenants related to bank agreementAt 31.12.2022Leverage ratio \u2013 net debt/adjusted EBITDA (according to the bank agreement) 3\ufffd25Europris leverage ratio \u2013 net debt/adjusted EBITDA (according to the bank agreement) 0\ufffd43See note 2\ufffd3 for the maturity structure of all financial liabilities\ufffdNo assets are currently pledged under the loan agreement\ufffdMaturity structure including interest2022 2021Within one year 29,675 30,225One to two years 1,029,313 114,672Two to five years 19,575 1,022,000After five years 68,750 73,750Effective interest rate at 31.122022 2021Term loan 2\ufffd98% 2\ufffd04%24 DerivativesFigures are stated in NOK 1,000 2022 2021Interest-rate swaps \u2013 expiring within one year 4,725 11,494 Interest-rate swaps \u2013 expiring after five years 76,667 37,676 Total derivatives - asset 81,392 49,170 Forward exchange contracts \u2013 expiring within one year 8,973 2,940 Total derivatives - liability 8,973 2,940 Net derivative asset (liability) 72,419 46,230 Amount in Average Termination NOK 1,000 exchange rate Nominal principal forward contracts to purchase (USD) 390,291 9\ufffd96 Jan-Jun 2023Nominal principal forward contracts to purchase (EUR) 113,913 10\ufffd32 Jan-Jun 2023Nominal principal forward contracts to purchase (DKK) 30,951 1\ufffd41 Jan-Dec 20232022 2021Lowest fixed interest rate in interest-rate swap agreement 0\ufffd780% 0\ufffd780%Highest fixed interest rate in interest-rate swap agreement 0\ufffd917% 0\ufffd917%Nominal principal in interest-rate swaps 600,000 600,000 Forward exchange contractsThe group faces currency risk arising from purchases in foreign currencies\ufffd The group hedges currency fluctuations by entering into forward exchange contracts\ufffd The group does not use hedge accounting\ufffd Forward exchange contracts are measured at fair value through profit and loss\ufffd Interest rate swapsThe group has entered into interest-rate swap agreements of a total of NOK 600 million to hedge part of its interest-rate risk fluctuations\ufffd Of these contracts, NOK 300 million expires in July 2027 and NOK 300 million in July 2030. With these contracts 60 per cent of the principal of the group\u2019s bank loans is presently hedged. The group does not use hedge accounting\ufffd The interest-rate swaps are measured at fair value through profit and loss\ufffd 25 Financial instruments by category Figures are stated in NOK 1,000 2022 2021Financial assets measured at amortised cost Non-current receivables 36,651 28,391 Trade receivables 215,175 215,480 Other receivables 65,256 44,241 Cash 464,488 570,286 Financial liabilities measured at amortised costNon-current debt (1,085,349) (1,091,521) First year instalment non-current debt (5,000) (5,000) Accounts payable (876,419) (843,854) Put option liability (281,221) (246,528) Other current payables (799,773) (780,402) Assets/liabilities measured at fair value through profit and lossDerivatives - asset 81,392 49,169 Derivatives - liability (8,973) (2,940) Net financial instruments (2,193,774) (2,062, 676) All the group\u2019s financial instruments measured at fair value are classified as level 2. Level 2 consists of financial instruments with no quoted prices in active markets for identical assets or liabilities which are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices)\ufffd Level 2 assets and liabilities are measured by using valuation methods\ufffd These valuation methods utilise observed data and the group\u2019s own estimates. If all significant data required to measure the fair value of an instrument is observable data,then the instrument is classified as level 2\ufffd Special valuation methods which are being used to value financial instruments include: - fair value of interest-rate swaps is measured as the net present value of estimated future cash flows based on the observable yield curve - fair value of forward exchange contracts is measured as the net present value of the difference between the contractual forward rate and the forward rate of the currency at the balance-sheet date, multiplied by the contractual volume in foreign currency\ufffd 26 Reconciliation of liabilities arising from financing activities 27 Related parties\u201dThe group\u2019s related parties include its associates, key management personnel, directors and major shareholders\ufffdAll subsidaries included in note 1\ufffd3 are related parties of Europris ASA\ufffd For management remuneration, refer to note 7 \u2013 Management remuneration\ufffd\u201d No significant transactions were conducted with related parties in 2022\ufffd 28 Contingent liabilities There are no significant contingent liabilities at 31\ufffd12\ufffd2022\ufffd29 Events after the balance-sheet date There were no subsequent events after the balance sheet date and before the date of the approval of the financial statements which provide new information about conditions which existed at the balance sheet date which are not currently reflected in the financial statements, or significant events after the balance sheet date which require further disclosures\ufffd Non-cash changes Financial Acquisition liabilities of Other Figures are stated in NOK 1,00001.01.subsidiaries Cash flows Leaseschanges Total 31.122022Borrowings 1,096,521 1,259 (5,000) - (2,431) 1,090,349Lease liabilities 2,403,718 28,666 (482,008) 586,615 - 2,536,991Financial liabilities 3,500,239 29,925 (487,008) 586,615 (2,431) 3,627,3402021Borrowings 995,082 102,553 (3,750) - 2,636 1,096,521Lease liabilities 2,324,300 18,242 (449,162) 510,339 - 2,403,718Financial liabilities 3,319,382 120,795 (452,912) 510,339 2,636 3,500,239",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-6-2": {
"value": "1 Accounting principles1\ufffd1 Basis of preparationThe consolidated financial statements for Europris ASA(\u201dthe group\u201d) have been prepared in accordance with the International Financial Reporting Standards (IFRS) as adopted by the European Union,as well as Norwegian disclosure requirements pursuant to section 3-9 of the Norwegian Accounting Act at 31 December 2022\ufffd The accounting policies adopted are consistent with those of the previous financial year\ufffd The board approved the consolidated financial state-ments on 23 March 2023\ufffd The consolidated financial statements have been prepared on a historical cost basis with the following exceptions: \u2022 derivative instruments are recognised at fair value through profit and loss\ufffdThe group has applied the going concern assumption in preparing its consolidated financial statements\ufffd When assessing this assumption, management has assessed all available information regarding future expectations\ufffdThe preparation of financial statements in conformity with the IFRS requires the use of certain critical accounting estimates\ufffd It also requires management to exercise its judgement in the process of applying the group\u2019s accounting policies. The areas involving a higher degree of judgement or complexity or where the assump-tions and estimates are significant for the con- solidated financial statements are disclosed in note 3\ufffd1\ufffd2 ConsolidationThe consolidated financial statements include the parent company Europris ASA and all its subsidiaries\ufffdThe group applies the acquisition method to account for business combinations\ufffd The consideration trans-ferred for the acquisition of a subsidiary is the fair value of the assets transferred, the liabilities incurred to the former owners of the acquiree and the equity interests issued by the group\ufffd The consideration transferred includes the fair value of any asset or liability resulting from a contingent consideration arrangement\ufffd Identi-fiable assets and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair value at the acquisition date\ufffd Subse-quent changes to the fair value of the contingent consi-deration which is deemed to be an asset or liability is recognised in profit or loss\ufffd A contingent consideration which is classified as equity is not re-measured, and its subsequent settlement is accounted for within equity\ufffd The group recognises any non-controlling interest in the acquiree on an acquisition-by-acquisition basis, either at fair value or at the non-controlling interest\u2019s proportionate share of the recognised amounts of the acquiree\u2019s identifiable net assets.Goodwill is initially measured as the excess of the aggregate consideration transferred and the amount of non-controlling interest over the net identifiable assets acquired and liabilities assumed\ufffd If this consideration is lower than the fair value of the net assets of the subsi-diary acquired, the difference is recognised in profit and loss\ufffdIntercompany transactions, balances, revenue and expenses arising from transactions between group companies are eliminated\ufffd Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the group\ufffdThe consolidated financial statements include EuroprisASA and its subsidiaries\ufffdThe Lena Lavpris AS company was acquired by Europris AS at January 2022 and merged with Europris Butikkdrift AS with effect from 1 January 2022\ufffd Subsidiaries are all entities (including structured entities) over which the group has control\ufffd The group controls an entity when the group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity\ufffd Subsidiaries are fully consoli-dated from the date on which control is transferred to thegroup\ufffd They are de-consolidated from the date on which that control ceases\ufffd When the group ceases to have Company Ownership/voting shareEuropris ASA parent companyEuropris Holding AS 100%Europris AS 100%Europris Butikkdrift AS 100%Lunehjem\ufffdno AS 67%Lekekassen Holding AS 67%Strikkemekka Holding AS 67%control, any remaining interest in the entity is re- measured to its fair value at the date when control ceases, with the change in carrying amount recognised in profit and loss\ufffd The fair value is the initial carrying amount for the purposes of subsequently accounting for the remaining interest as an associate, joint venture or financial asset\ufffdIFRS 10 Consolidated financial statements is based on the principle of using the control term as the decisive criterion to decide whether a company should be included in the consolidated financial statements\ufffd The application guidance to the standard provides guidance when determining whether an entity has control over a franchisee\ufffd Based on the guidance in IFRS 10, the group has determined that it does not control its franchisees and the franchises are therefore not con-solidated\ufffd 1\ufffd3 Investment in associatesThe group has investments in associates\ufffd Associates are entities over which the group has significant influence, but not control over financial and operating management\ufffdThe considerations made in determining whether the group has significant influence over an entity are similar to those necessary to determine control over subsi-diaries\ufffdAssociates are accounted for using the equity method from the date when significant influence is achieved until such influence ceases\ufffdInvestments in an associate are initially recognised at cost\ufffd The contingent consideration is included in cost and changes in estimated contingent consideration will be recognised as an adjustment of cost\ufffd The carrying amount of the investment is adjusted to recognise changes in the group\u2019s share of the net assets of the associate since the acquisition date\ufffd Goodwill relating to the associate is included in the carrying amount of the investment and is not tested for impairment individually\ufffdThe statement of profit or loss reflects the group\u2019s share of the results of operations of the associate\ufffd In addition, when there has been a change recognised directly in the equity of the associate, the group recog-nises its share of any changes, when applicable, in the statement of changes in equity\ufffd Unrealised gains and losses resulting from transactions between the group and the associate are eliminated to the extent of the interest in the associate\ufffdIf there are indications that the investment in the associate is impaired, the group will perform an impair-ment test of the carrying amount of the investment\ufffd Any impairment losses are recognised as share of profit of an associate in the statement of profit or loss\ufffdIf the group\u2019s share of the loss surpasses the carrying amount of the associate, the carrying amount is set to zero and further loss is not recognised unless the group has an obligation to make up for the loss\ufffdUpon loss of significant influence over the associate, such that the equity method ceases to apply, the group measures and recognises any retained investment at its fair value\ufffd A new measurement of remaining ownership interests will not be performed if the equity method is still applicable\ufffd1\ufffd4 Segment reportingThe Europris group as a whole is defined and identified as one operating segment\ufffd The chief operatingdecision-maker, who is responsible for allocating resources and assessing performance of the operating segment, has been identified as the group management\ufffdOperating segments are reported in a manner consistent with internal reporting provided to the chief operating decision-maker\ufffd1\ufffd5 Foreign currency translationForeign currency transactions are translated into the functional currency of the respective group entity, using the exchange rates prevailing at the dates of the trans- actions (spot exchange rate)\ufffd Foreign exchange gains and losses resulting from the settlement of such trans- actions and from the re-measurement of monetary items denominated in foreign currency at year-end exchange rates are recognised in the income statement\ufffd Non- monetary items are not re-translated at year-end and are measured at historical cost (translated using the exchange rates at the transaction date), except for non-monetary items measured at fair value which are translated using the exchange rates at the date when fair value was determined\ufffd Non-monetary items which are measured at fair value in foreign currency are translated into the functional currency at the reporting date\ufffd Changes in exchange rates are recognised continuously in operating profit\ufffdThe consolidated financial statements are presented in NOK, which is the group\u2019s presentation and functionalcurrency\ufffd1\ufffd6 Revenue from contracts with customersRevenue from contracts with customers is recognised when control of the goods or services is transferred to the customer at an amount which reflects the conside-ration which the group expects to be entitled to in exchange for those goods or services\ufffd The group has generally concluded that it is the principal in its revenue arrangements, because it typically controls the goods orservices before transferring them to the customer\ufffd Revenue from the sale of goodsThe group operates a chain of stores in the discount variety retail sector and online stores which sells consumer goods, including sales to franchise stores\ufffd The group recognises revenue from the sale of goods at the point in time when control of the goods is trans-ferred to the customer\ufffd Control of an asset refers to the ability to direct the use of and obtain substantially all of the remaining benefits from the asset, and the ability to prevent others from directing the use of and receiving the benefits from the asset\ufffd Revenue is generally recognised on delivery of the goods\ufffd Revenue from the sale of goods over the internet is recognised at the point that control of the inventory have passed to the customer, which is the point of delivery\ufffd Retail sales are usually in cash or by debit or credit cards\ufffd Certain contracts provide a customer with a right to return the goods within a specified period\ufffd The group uses the expected value method to estimate the goods which will not be returned, because this method best predicts the amount of variable consideration to which the group will be entitled\ufffdFranchise feeThe fees received from franchises are recorded as \u201cother income\u201d\ufffd 1\ufffd7 Current and deferred income taxThe tax expense for the period comprises current and deferred tax\ufffd Tax is recognised in the income statement,except to the extent that it relates to items recognised in other comprehensive income or directly in equity\ufffd In this case, the tax is also recognised in other comprehensive income or directly in equity respectively\ufffd The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date in Norway, where the company and its subsidiaries operate and generate taxable income\ufffd Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation\ufffd It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities\ufffdDeferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements\ufffd However, deferred tax liabilities arenot recognised with regard to goodwill arising from business combinations\ufffd Deferred income tax is deter-mined using tax rates (and laws) which have been enacted or substantively enacted by the balance sheet date and are expected to apply when the related deferred income tax asset is realised or the deferred income tax liability is settled\ufffdDeferred income tax assets are recognised only to theextent that it is probable that future taxable profit will be available against which the temporary differences can be utilised\ufffdDeferred income tax liabilities are provided on taxable temporary differences arising from investments in subsidiaries, associates and joint arrangements, except for the deferred income tax liability where the timing of the reversal of the temporary difference is controlled by the group and it is probable that the temporary diffe-rence will not reverse in the foreseeable future\ufffd Generally, the group is unable to control the reversal of the temporary difference for associates\ufffd Deferred income tax assets are recognised on deductible temporary differences arising from invest-ments in subsidiaries, associates and joint arrange-ments only to the extent that it is probable the temporary difference will reverse in the future and there is sufficient taxable profit available against which the temporary difference can be utilised\ufffdDeferred income tax assets and liabilities are offset when there is a legally enforceable right to offset currenttax assets against current tax liabilities, and when the deferred income tax assets and liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities and there is an intention to settle the balances on a net basis\ufffd1\ufffd8 Property, plant and equipmentProperty, plant and equipment are recorded at historical cost less depreciation\ufffd Historical cost includes expenditure which is directly attributable to the acqui-sition of the items\ufffd Subsequent costs are included in the asset\u2019s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the group and the cost of the item can be measured reliably\ufffd The carrying amount of replaced parts is derecognised when replaced\ufffd All other repairs and maintenance expenditures are recognised in profit and loss in the period when the expense is incurred\ufffd Depreciation of property, plant and equipment is calculated using the straight-line method to depreciate their cost to their residual value over the estimated useful lives, as follows:technical and electrical installations 5-15 years fixture and fittings 7-10 years vehicles 5 years machinery and equipment 3 years IT equipment 3 years buildings 5-25 years land not depreciatedThe residual values and useful lives of the assets are reviewed and adjusted, if appropriate, at the end of eachreporting period\ufffdAn asset\u2019s carrying amount is written down immedi-ately to its recoverable amount if the asset\u2019s carrying amount is greater than its estimated recoverable amount\ufffdGains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the income statement\ufffd1\ufffd9 LeasesIdentifying a leaseAt the inception of a contract, the group assesses whether the contract is or contains a lease\ufffd A contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for a consideration\ufffdThe group as a lesseeSeparating components in the lease contractFor contracts which constitute or contain a lease, the group separates lease components if it benefits from theuse of each underlying asset either on its own or together with other resources which are readily available, and the underlying asset is neither highly dependent on, nor highly interrelated with, the other underlying assets in the contract\ufffd The group then accounts for each lease component in the contract as a lease separately from non-lease components of the contract\ufffdRecognition of leases and exemptionsAt the lease commencement date, the group recog-nises a lease liability and corresponding right-of-use asset for all lease agreements in which it is the lessee, except for the following exemptions applied:\u2022 short-term leases (defined as 12 months or less)\u2022 low-value assetsFor these leases, the group recognises the lease payments as other operating expenses in the statement of profit or loss when they are incurred\ufffdLease liabilitiesThe lease liability is recognised at the commence-ment date of the lease\ufffd The group measures the lease liability at the present value of the lease payments for the right to use the underlying asset during the lease term which were not paid at the commencement date\ufffd The lease term represents the non-cancellable period ofthe lease together with periods covered by an option to extend the lease if the lessee is reasonably certain to exercise that option\ufffd The lease payments included in the measurement comprise:\u2022 fixed lease payments (including in-substance fixed payments), less any lease incentives receivable\u2022 variable lease payments which depend on an index or a rate, initially measured using the index or rate as at the commencement datethe exercise price of a purchase option, if the group is reasonably certain to exercise that option\u2022 payments of penalties for terminating the lease, if the lease term reflects the group exercising an option to terminate the lease\ufffdThe lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability, reducing the carrying amount to reflect the lease payments made and remeasuring the carrying amount to reflect any reassessment or lease modifica-tions, or to reflect adjustments in lease payments due to an adjustment in an index or rate\ufffdThe group does not include variable lease payments in the lease liability\ufffd Instead, the group recognises these variable lease expenses in profit or loss\ufffdThe group presents its lease liabilities as separate line items in the statement of financial position\ufffdRight-of-use assetsThe group measures the right-of use asset at cost, less any accumulated depreciation and impairment losses, adjusted for any remeasurement of lease liabilities\ufffd The cost of the right-of-use asset comprises:\u2022 the amount of the initial measurement of the lease liability recognised\u2022 any lease payments made at or before the com- mencement date, less any incentives received\u2022 any initial direct costs incurred by the group \u2022 an estimate of the costs to be incurred by the group in dismantling and removing the underlying asset, restoring the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease, unless those costs are incurred to produce inventories\ufffdThe group applies the depreciation requirements in IAS 16 Property, Plant and Equipment in depreciating the right-of-use asset, except that the right-of-use asset is depreciated from the commencement date to the earlier of the lease term and the remaining useful life of the right-of-use asset\ufffd The group applies IAS 36 Impairment of Assets to determine whether the right-of-use asset is impaired and to account for any impairment loss identified\ufffd Store profitability is monitored on an ongoing basis and stores that deliver below expectations are followed up and necessary measures implemented\ufffd1\ufffd10 Intangible assetsGoodwillGoodwill arises on the acquisition of subsidiaries and represents the excess of the consideration transferred, the amount of any non-controlling interest in the acquiree and the fair value at the acquisition date of any previous equity interest in the acquiree over the fair value of the identifiable net assets acquired\ufffd If the total consideration transferred, non-controlling interest recognised and previously held interest measured at fair value are less than the fair value of the net assets of the subsidiary acquired, in the case of a bargain purchase, the diffe-rence is recognised directly in the income statement\ufffdFor the purpose of impairment testing, goodwill acquired in a business combination is allocated to the cash generating unit (CGU) which is expected to benefit from the synergies of the combination\ufffd Each unit or group of units to which the goodwill is allocated represents the lowest level within the entity at which the goodwill is monitored for internal management purposes\ufffd Goodwill is monitored at the operating segment level\ufffdGoodwill impairment reviews are performed annually or more frequently if events or changes in circumstances indicate a potential impairment\ufffd The carrying value of the CGU containing the goodwill is compared to the recoverable amount, which is the higher of value in use and the fair value less costs of disposal\ufffd Any impairment is recognised immediately as an expense and is not subsequently reversed\ufffdTrademarks and contractual rightsSeparately acquired trademarks and contractual rights are recognised at cost\ufffd Trademarks and contractual rights acquired in a business combination are recognised at fair value at the acquisition date\ufffd Trademarks (the brand name \u201cEuropris\u201d and \u201cLekekassen\u201d) are deemed to have an indefinite lifetime and are not amortised as a consequence, but tested for impairment annually\ufffd Contractual rights and licences have a finite useful life and are carried at cost less accumulated amortisation\ufffd Amortisation is calculated using the straight-line method to allocate the cost of contractual rights over their estimated useful life\ufffdSoftwareCosts associated with maintaining computer software programmes are recognised as an expense as incurred\ufffdDevelopment costs which are directly attributable to the design and testing of identifiable and unique software products controlled by the group are recognised as intangible assets when the following criteria are met:\u2022 it is technically feasible to complete the software product so that it will be available for use\u2022 management intends to complete the software product and use or sell it\u2022 there is an ability to use or sell the software product\u2022 it can be demonstrated how the software product will generate probable future economic benefits\u2022 adequate technical, financial and other resources to complete the development and to use or sell the software product are available \u2022 the expenditure attributable to the software product during its development can be reliably measured\ufffdComputer software development costs recognised as assets are amortised over their estimated useful lives of three years\ufffd1\ufffd11 Financial instrumentsA financial instrument is any contract which gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity\ufffdFinancial assetsThe group\u00b4s financial assets are derivatives, trade receivables, other receivables and cash\ufffdThe classification of financial assets at initial recog-nition depends on the financial asset\u2019s contractual cash flow characteristics and the group\u2019s business model for managing them\ufffd With the exception of trade receivables which do not contain a significant financing component, the group initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through other comprehensive income, transaction costs\ufffdThe group classifies its financial assets in these categories:\u2022 financial assets at amortised cost\u2022 derivatives at fair value through profit and loss\ufffdThe group does not apply hedge accounting\ufffdFinancial assets at amortised cost The group measures financial assets at amortised cost if both of the following conditions are met:\u2022 the financial asset is held within a business model with the objective to hold financial assets in order to collect contractual cash flows\u2022 the contractual terms of the financial asset give rise on specified dates to cash flows which are solely payments of principal and interest on the principal amount outstanding\ufffdFinancial assets at amortised cost are subsequently measured using the effective interest (EIR) method and are subject to impairment\ufffd Gains and losses are recog-nised in profit or loss when the asset is derecognised, modified or impaired\ufffdThe group\u2019s financial assets at amortised cost include trade receivables and other current deposits\ufffd Trade receivables which do not contain a significant financing component are measured at the transaction price determined under IFRS 15 Revenue from contracts with customers\ufffd Receivables are subsequently measured at amortised cost using the EIR method minus provision for expected credit losses\ufffdDerivatives at fair value through profit and loss Derivatives at fair value are carried in the statement of financial position at fair value with net changes in fair value in profit or loss\ufffd The category includes foreign exchange contracts and interest rate swaps\ufffdDerecognition of financial assetsA financial asset (or, where applicable, part of a financial asset or part of a group of similar financial assets) is primarily derecognised (in other words, removed from the group\u2019s consolidated statement of financial position) when:\u2022 the rights to receive cash flows from the asset have expired, or\u2022 the group has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a \u201dpass-through\u201d arrangement; and either a\ufffd the group has transferred substantially all the risks and rewards of the asset, or b\ufffd the group has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset\ufffdFinancial liabilitiesFinancial liabilities are classified, at initial recognition, as loans and borrowings, payables, or derivatives through profit and loss\ufffd Derivatives are recognised initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs\ufffd Derivatives are financial liabilities when the fair value is negative, accounted for in the same way as derivatives as assets\ufffdLoans, borrowings and payables After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost using the EIR method\ufffd Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process\ufffdAmortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs which are an integral part of the EIR\ufffd The EIR amortisation is included as finance costs in the statement of profit or loss\ufffd Payables are measured at their nominal amount when the effect of discounting is not material\ufffdBorrowings are classified as current unless the group has an unconditional right to delay the payment of the debt for more than 12 months from the reporting date\ufffdDerecognition of financial liabilities A financial liability is derecognised when the obligationunder the liability is discharged or cancelled or expires\ufffd When an existing financial liability is replaced by anotherfrom the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated asthe derecognition of the original liability and the recog-nition of a new liability\ufffd The difference in the respective carrying amounts is recognised in the statement of profit or loss\ufffd1\ufffd12 Inventories and cost of goods soldInventories are stated at the lower of cost and net realisable value\ufffd Net realisable value is the estimated sales price for the goods\ufffd Historical cost is calculated using a weighted average historical cost and includes expenditures directly linked to getting the goods to their final location and condition\ufffd Foreseeable obsolescence is assessed continuously. The group\u2019s inventories consist solely of goods purchased for resale\ufffd Goods for sale are often purchased in currencies otherthan Norwegian kroner, and the purchase price in Norwegian kroner is locked in through the use of foreign currency derivative contracts\ufffd Both unrealised and realised gains or losses on the foreign currency deriva-tives which are economic hedges for inventory purchases are included as part of cost of goods sold (COGS)\ufffd Similarly, unrealised foreign currency exchangegains and losses on inventory trade payables and realised foreign currency exchange gains or losses at the time of payment are also included as part of COGS\ufffd1\ufffd13 Cash Cash includes cash in hand and bank deposits\ufffd Bank overdrafts are presented in the statement of cash flows less cash\ufffd1\ufffd14 Treasury sharesWhen treasury shares are repurchased, the purchase price including directly attributable costs is recognised inequity\ufffd Treasury shares are presented as a reduction in equity\ufffd Losses or gains on transactions involving treasury shares are not recognised in the statement of comprehensive income\ufffd1\ufffd15 Post-employment benefitsThe group has two post-employment schemes: one defined contribution and one contractual retirement scheme\ufffd The contractual retirement scheme is effective from 1 January 2011 and is deemed to be a defined benefit multi-employer plan, but recognised as a defined contribution agreement since insufficient reliable information is available to estimate the group\u2019s pro- portionate share of pension expense, liability and funds in the collective scheme\ufffdIn a defined contribution arrangement, the group contributes to a public or private insurance plan\ufffd The group has no remaining liabilities after the contribution to the insurance plan has been made\ufffd The contributions are recognised as a personnel expense when they are incurred\ufffd1\ufffd16 ProvisionsProvisions for environmental restoration, restructuring costs and legal claims are recognised when the group has an existing legal or constructive obligation as a result of past events, it is probable that an outflow of resources will be required to settle the obligation, and the amount can be reliably estimated\ufffdProvisions are recognised when the group has an existing obligation (legal or constructive) as a result of a past event, it is probable (more likely than not) that an outflow of economic resources will be required from the group, and the amount can be estimated reliably\ufffd The timing or amount of the outflow may still be uncertain\ufffd Provisions are measured at the estimated expenditure required to settle the existing obligation, based on the most reliable evidence available at the reporting date, including the risks and uncertainties associated with the existing obligation\ufffd A provision for warranties is recognised when the underlying products or services are sold\ufffd The provision is based on historical warranty data and an assessment of all possible outcomes and the accompanying proba-bilities\ufffd1\ufffd17 Written put options over non-controlling interestThe group has written put options over non-controllinginterests in Lekekassen Holding AS (\u201cLekekassen\u201d) and Strikkemekka Holding AS (\u201cStrikkemekkea\u201d)\ufffd The holders of the non-controlling shares is also the CEO of Lekekassen and the CEO of Strikkemekka\ufffd If the CEOs resigns, the group has a right and an obligation to purchase the shares in Lekekassen and Strikkemekka for a cash consideration\ufffd The consideration to be paid isbased on a multiple of EBITDA\ufffd At initial recognition, a financial liability is recognised for the present value of the redemption amount, with a corresponding charge directly to shareholders\u2019 equity. The present value of the redemption amount is estimated to be no less than equal to the amount payable if the put option were exercised at the end of the period\ufffd The financial liability is remeasured to reflect changes in the estimated redemption amount, with a corresponding charge to shareholders\u2019 equity. The non-controlling interest continues to be recog-nised, and is attributed its share of profit and loss and total comprehensive income\ufffd1\ufffd18 Contingent liabilities and assetsContingent liabilities are not recognised in the financial statements\ufffd In cases where the possible outflow of economic resources as a result of existing obligations is considered improbable or remote, no liability is recognised\ufffd A contingent asset is not recognised in the financial statements, but disclosed if it is probable that the benefitwill flow to the group\ufffd1\ufffd19 Subsequent eventsNew information after the reporting date regarding the group\u2019s financial position at the reporting date is taken into consideration in the consolidated financial state-ments\ufffd Events after the reporting date which do not affect the group\u2019s financial position at the reporting date, but which will affect the financial position of the group in the future, are noted if they are considered significant\ufffd1\ufffd20 New standards, amendments and interpretations not yet adopted by the groupThe group\u2019s intention is to adopt the relevant new and amended standards and interpretations when they become effective\ufffdThere are no IFRSs or IFRIC interpretations which are not yet effective which would be expected to have a material impact on the group\ufffd",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-7-2": {
"value": "1\ufffd1 Basis of preparationThe consolidated financial statements for Europris ASA(\u201dthe group\u201d) have been prepared in accordance with the International Financial Reporting Standards (IFRS) as adopted by the European Union,as well as Norwegian disclosure requirements pursuant to section 3-9 of the Norwegian Accounting Act at 31 December 2022\ufffd The accounting policies adopted are consistent with those of the previous financial year\ufffd The board approved the consolidated financial state-ments on 23 March 2023\ufffd The consolidated financial statements have been prepared on a historical cost basis with the following exceptions: \u2022 derivative instruments are recognised at fair value through profit and loss\ufffdThe group has applied the going concern assumption in preparing its consolidated financial statements\ufffd When assessing this assumption, management has assessed all available information regarding future expectations\ufffdThe preparation of financial statements in conformity with the IFRS requires the use of certain critical accounting estimates\ufffd It also requires management to exercise its judgement in the process of applying the group\u2019s accounting policies. The areas involving a higher degree of judgement or complexity or where the assump-tions and estimates are significant for the con- solidated financial statements are disclosed in note 3\ufffd",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-8-3": {
"value": "The consolidated financial statements for Europris ASA(\u201dthe group\u201d) have been prepared in accordance with the International Financial Reporting Standards (IFRS) as adopted by the European Union,",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-36-2": {
"value": "1\ufffd2 ConsolidationThe consolidated financial statements include the parent company Europris ASA and all its subsidiaries\ufffdThe group applies the acquisition method to account for business combinations\ufffd The consideration trans-ferred for the acquisition of a subsidiary is the fair value of the assets transferred, the liabilities incurred to the former owners of the acquiree and the equity interests issued by the group\ufffd The consideration transferred includes the fair value of any asset or liability resulting from a contingent consideration arrangement\ufffd Identi-fiable assets and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair value at the acquisition date\ufffd Subse-quent changes to the fair value of the contingent consi-deration which is deemed to be an asset or liability is recognised in profit or loss\ufffd A contingent consideration which is classified as equity is not re-measured, and its subsequent settlement is accounted for within equity\ufffd The group recognises any non-controlling interest in the acquiree on an acquisition-by-acquisition basis, either at fair value or at the non-controlling interest\u2019s proportionate share of the recognised amounts of the acquiree\u2019s identifiable net assets.Goodwill is initially measured as the excess of the aggregate consideration transferred and the amount of non-controlling interest over the net identifiable assets acquired and liabilities assumed\ufffd If this consideration is lower than the fair value of the net assets of the subsi-diary acquired, the difference is recognised in profit and loss\ufffdIntercompany transactions, balances, revenue and expenses arising from transactions between group companies are eliminated\ufffd Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the group\ufffdThe consolidated financial statements include EuroprisASA and its subsidiaries\ufffdThe Lena Lavpris AS company was acquired by Europris AS at January 2022 and merged with Europris Butikkdrift AS with effect from 1 January 2022\ufffd Subsidiaries are all entities (including structured entities) over which the group has control\ufffd The group controls an entity when the group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity\ufffd Subsidiaries are fully consoli-dated from the date on which control is transferred to thegroup\ufffd They are de-consolidated from the date on which that control ceases\ufffd When the group ceases to have Company Ownership/voting shareEuropris ASA parent companyEuropris Holding AS 100%Europris AS 100%Europris Butikkdrift AS 100%Lunehjem\ufffdno AS 67%Lekekassen Holding AS 67%Strikkemekka Holding AS 67%control, any remaining interest in the entity is re- measured to its fair value at the date when control ceases, with the change in carrying amount recognised in profit and loss\ufffd The fair value is the initial carrying amount for the purposes of subsequently accounting for the remaining interest as an associate, joint venture or financial asset\ufffdIFRS 10 Consolidated financial statements is based on the principle of using the control term as the decisive criterion to decide whether a company should be included in the consolidated financial statements\ufffd The application guidance to the standard provides guidance when determining whether an entity has control over a franchisee\ufffd Based on the guidance in IFRS 10, the group has determined that it does not control its franchisees and the franchises are therefore not con-solidated\ufffd ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-39-4": {
"value": "The group applies the acquisition method to account for business combinations\ufffd The consideration trans-ferred for the acquisition of a subsidiary is the fair value of the assets transferred, the liabilities incurred to the former owners of the acquiree and the equity interests issued by the group\ufffd The consideration transferred includes the fair value of any asset or liability resulting from a contingent consideration arrangement\ufffd Identi-fiable assets and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair value at the acquisition date\ufffd Subse-quent changes to the fair value of the contingent consi-deration which is deemed to be an asset or liability is recognised in profit or loss\ufffd A contingent consideration which is classified as equity is not re-measured, and its subsequent settlement is accounted for within equity\ufffd The group recognises any non-controlling interest in the acquiree on an acquisition-by-acquisition basis, either at fair value or at the non-controlling interest\u2019s proportionate share of the recognised amounts of the acquiree\u2019s identifiable net assets.Goodwill is initially measured as the excess of the aggregate consideration transferred and the amount of non-controlling interest over the net identifiable assets acquired and liabilities assumed\ufffd If this consideration is lower than the fair value of the net assets of the subsi-diary acquired, the difference is recognised in profit and loss\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-67-4": {
"value": "Intercompany transactions, balances, revenue and expenses arising from transactions between group companies are eliminated\ufffd Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the group\ufffdThe consolidated financial statements include EuroprisASA and its subsidiaries\ufffdThe Lena Lavpris AS company was acquired by Europris AS at January 2022 and merged with Europris Butikkdrift AS with effect from 1 January 2022\ufffd Subsidiaries are all entities (including structured entities) over which the group has control\ufffd The group controls an entity when the group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity\ufffd Subsidiaries are fully consoli-dated from the date on which control is transferred to thegroup\ufffd They are de-consolidated from the date on which that control ceases\ufffd When the group ceases to have Company Ownership/voting shareEuropris ASA parent companyEuropris Holding AS 100%Europris AS 100%Europris Butikkdrift AS 100%Lunehjem\ufffdno AS 67%Lekekassen Holding AS 67%Strikkemekka Holding AS 67%control, any remaining interest in the entity is re- measured to its fair value at the date when control ceases, with the change in carrying amount recognised in profit and loss\ufffd The fair value is the initial carrying amount for the purposes of subsequently accounting for the remaining interest as an associate, joint venture or financial asset\ufffdIFRS 10 Consolidated financial statements is based on the principle of using the control term as the decisive criterion to decide whether a company should be included in the consolidated financial statements\ufffd The application guidance to the standard provides guidance when determining whether an entity has control over a franchisee\ufffd Based on the guidance in IFRS 10, the group has determined that it does not control its franchisees and the franchises are therefore not con-solidated\ufffd ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-106-3": {
"value": "1\ufffd3 Investment in associatesThe group has investments in associates\ufffd Associates are entities over which the group has significant influence, but not control over financial and operating management\ufffdThe considerations made in determining whether the group has significant influence over an entity are similar to those necessary to determine control over subsi-diaries\ufffdAssociates are accounted for using the equity method from the date when significant influence is achieved until such influence ceases\ufffdInvestments in an associate are initially recognised at cost\ufffd The contingent consideration is included in cost and changes in estimated contingent consideration will be recognised as an adjustment of cost\ufffd The carrying amount of the investment is adjusted to recognise changes in the group\u2019s share of the net assets of the associate since the acquisition date\ufffd Goodwill relating to the associate is included in the carrying amount of the investment and is not tested for impairment individually\ufffdThe statement of profit or loss reflects the group\u2019s share of the results of operations of the associate\ufffd In addition, when there has been a change recognised directly in the equity of the associate, the group recog-nises its share of any changes, when applicable, in the statement of changes in equity\ufffd Unrealised gains and losses resulting from transactions between the group and the associate are eliminated to the extent of the interest in the associate\ufffdIf there are indications that the investment in the associate is impaired, the group will perform an impair-ment test of the carrying amount of the investment\ufffd Any impairment losses are recognised as share of profit of an associate in the statement of profit or loss\ufffdIf the group\u2019s share of the loss surpasses the carrying amount of the associate, the carrying amount is set to zero and further loss is not recognised unless the group has an obligation to make up for the loss\ufffdUpon loss of significant influence over the associate, such that the equity method ceases to apply, the group measures and recognises any retained investment at its fair value\ufffd A new measurement of remaining ownership interests will not be performed if the equity method is still applicable\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-151-3": {
"value": "1\ufffd4 Segment reportingThe Europris group as a whole is defined and identified as one operating segment\ufffd The chief operatingdecision-maker, who is responsible for allocating resources and assessing performance of the operating segment, has been identified as the group management\ufffdOperating segments are reported in a manner consistent with internal reporting provided to the chief operating decision-maker\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-160-3": {
"value": "1\ufffd5 Foreign currency translationForeign currency transactions are translated into the functional currency of the respective group entity, using the exchange rates prevailing at the dates of the trans- actions (spot exchange rate)\ufffd Foreign exchange gains and losses resulting from the settlement of such trans- actions and from the re-measurement of monetary items denominated in foreign currency at year-end exchange rates are recognised in the income statement\ufffd Non- monetary items are not re-translated at year-end and are measured at historical cost (translated using the exchange rates at the transaction date), except for non-monetary items measured at fair value which are translated using the exchange rates at the date when fair value was determined\ufffd Non-monetary items which are measured at fair value in foreign currency are translated into the functional currency at the reporting date\ufffd Changes in exchange rates are recognised continuously in operating profit\ufffdThe consolidated financial statements are presented in NOK, which is the group\u2019s presentation and functionalcurrency\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-183-3": {
"value": "1\ufffd6 Revenue from contracts with customersRevenue from contracts with customers is recognised when control of the goods or services is transferred to the customer at an amount which reflects the conside-ration which the group expects to be entitled to in exchange for those goods or services\ufffd The group has generally concluded that it is the principal in its revenue arrangements, because it typically controls the goods orservices before transferring them to the customer\ufffd Revenue from the sale of goodsThe group operates a chain of stores in the discount variety retail sector and online stores which sells consumer goods, including sales to franchise stores\ufffd The group recognises revenue from the sale of goods at the point in time when control of the goods is trans-ferred to the customer\ufffd Control of an asset refers to the ability to direct the use of and obtain substantially all of the remaining benefits from the asset, and the ability to prevent others from directing the use of and receiving the benefits from the asset\ufffd Revenue is generally recognised on delivery of the goods\ufffd Revenue from the sale of goods over the internet is recognised at the point that control of the inventory have passed to the customer, which is the point of delivery\ufffd Retail sales are usually in cash or by debit or credit cards\ufffd Certain contracts provide a customer with a right to return the goods within a specified period\ufffd The group uses the expected value method to estimate the goods which will not be returned, because this method best predicts the amount of variable consideration to which the group will be entitled\ufffdFranchise feeThe fees received from franchises are recorded as \u201cother income\u201d\ufffd ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-214-4": {
"value": "Franchise feeThe fees received from franchises are recorded as \u201cother income\u201d\ufffd ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFranchiseFeesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-217-3": {
"value": "1\ufffd7 Current and deferred income taxThe tax expense for the period comprises current and deferred tax\ufffd Tax is recognised in the income statement,except to the extent that it relates to items recognised in other comprehensive income or directly in equity\ufffd In this case, the tax is also recognised in other comprehensive income or directly in equity respectively\ufffd The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date in Norway, where the company and its subsidiaries operate and generate taxable income\ufffd Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation\ufffd It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-234-3": {
"value": "Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements\ufffd However, deferred tax liabilities arenot recognised with regard to goodwill arising from business combinations\ufffd Deferred income tax is deter-mined using tax rates (and laws) which have been enacted or substantively enacted by the balance sheet date and are expected to apply when the related deferred income tax asset is realised or the deferred income tax liability is settled\ufffdDeferred income tax assets are recognised only to theextent that it is probable that future taxable profit will be available against which the temporary differences can be utilised\ufffdDeferred income tax liabilities are provided on taxable temporary differences arising from investments in subsidiaries, associates and joint arrangements, except for the deferred income tax liability where the timing of the reversal of the temporary difference is controlled by the group and it is probable that the temporary diffe-rence will not reverse in the foreseeable future\ufffd Generally, the group is unable to control the reversal of the temporary difference for associates\ufffd Deferred income tax assets are recognised on deductible temporary differences arising from invest-ments in subsidiaries, associates and joint arrange-ments only to the extent that it is probable the temporary difference will reverse in the future and there is sufficient taxable profit available against which the temporary difference can be utilised\ufffdDeferred income tax assets and liabilities are offset when there is a legally enforceable right to offset currenttax assets against current tax liabilities, and when the deferred income tax assets and liabilities relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities and there is an intention to settle the balances on a net basis\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-273-3": {
"value": "1\ufffd8 Property, plant and equipmentProperty, plant and equipment are recorded at historical cost less depreciation\ufffd Historical cost includes expenditure which is directly attributable to the acqui-sition of the items\ufffd Subsequent costs are included in the asset\u2019s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the group and the cost of the item can be measured reliably\ufffd The carrying amount of replaced parts is derecognised when replaced\ufffd All other repairs and maintenance expenditures are recognised in profit and loss in the period when the expense is incurred\ufffd Depreciation of property, plant and equipment is calculated using the straight-line method to depreciate their cost to their residual value over the estimated useful lives, as follows:technical and electrical installations 5-15 years fixture and fittings 7-10 years vehicles 5 years machinery and equipment 3 years IT equipment 3 years buildings 5-25 years land not depreciatedThe residual values and useful lives of the assets are reviewed and adjusted, if appropriate, at the end of eachreporting period\ufffdAn asset\u2019s carrying amount is written down immedi-ately to its recoverable amount if the asset\u2019s carrying amount is greater than its estimated recoverable amount\ufffdGains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the income statement\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-286-4": {
"value": "Depreciation of property, plant and equipment is calculated using the straight-line method to depreciate their cost to their residual value over the estimated useful lives, as follows:technical and electrical installations 5-15 years fixture and fittings 7-10 years vehicles 5 years machinery and equipment 3 years IT equipment 3 years buildings 5-25 years land not depreciated",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-308-3": {
"value": "1\ufffd9 LeasesIdentifying a leaseAt the inception of a contract, the group assesses whether the contract is or contains a lease\ufffd A contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for a consideration\ufffdThe group as a lesseeSeparating components in the lease contractFor contracts which constitute or contain a lease, the group separates lease components if it benefits from theuse of each underlying asset either on its own or together with other resources which are readily available, and the underlying asset is neither highly dependent on, nor highly interrelated with, the other underlying assets in the contract\ufffd The group then accounts for each lease component in the contract as a lease separately from non-lease components of the contract\ufffdRecognition of leases and exemptionsAt the lease commencement date, the group recog-nises a lease liability and corresponding right-of-use asset for all lease agreements in which it is the lessee, except for the following exemptions applied:\u2022 short-term leases (defined as 12 months or less)\u2022 low-value assetsFor these leases, the group recognises the lease payments as other operating expenses in the statement of profit or loss when they are incurred\ufffdLease liabilitiesThe lease liability is recognised at the commence-ment date of the lease\ufffd The group measures the lease liability at the present value of the lease payments for the right to use the underlying asset during the lease term which were not paid at the commencement date\ufffd The lease term represents the non-cancellable period ofthe lease together with periods covered by an option to extend the lease if the lessee is reasonably certain to exercise that option\ufffd The lease payments included in the measurement comprise:\u2022 fixed lease payments (including in-substance fixed payments), less any lease incentives receivable\u2022 variable lease payments which depend on an index or a rate, initially measured using the index or rate as at the commencement datethe exercise price of a purchase option, if the group is reasonably certain to exercise that option\u2022 payments of penalties for terminating the lease, if the lease term reflects the group exercising an option to terminate the lease\ufffdThe lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability, reducing the carrying amount to reflect the lease payments made and remeasuring the carrying amount to reflect any reassessment or lease modifica-tions, or to reflect adjustments in lease payments due to an adjustment in an index or rate\ufffdThe group does not include variable lease payments in the lease liability\ufffd Instead, the group recognises these variable lease expenses in profit or loss\ufffdThe group presents its lease liabilities as separate line items in the statement of financial position\ufffdRight-of-use assetsThe group measures the right-of use asset at cost, less any accumulated depreciation and impairment losses, adjusted for any remeasurement of lease liabilities\ufffd The cost of the right-of-use asset comprises:\u2022 the amount of the initial measurement of the lease liability recognised\u2022 any lease payments made at or before the com- mencement date, less any incentives received\u2022 any initial direct costs incurred by the group \u2022 an estimate of the costs to be incurred by the group in dismantling and removing the underlying asset, restoring the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease, unless those costs are incurred to produce inventories\ufffdThe group applies the depreciation requirements in IAS 16 Property, Plant and Equipment in depreciating the right-of-use asset, except that the right-of-use asset is depreciated from the commencement date to the earlier of the lease term and the remaining useful life of the right-of-use asset\ufffd The group applies IAS 36 Impairment of Assets to determine whether the right-of-use asset is impaired and to account for any impairment loss identified\ufffd Store profitability is monitored on an ongoing basis and stores that deliver below expectations are followed up and necessary measures implemented\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-399-3": {
"value": "1\ufffd10 Intangible assetsGoodwillGoodwill arises on the acquisition of subsidiaries and represents the excess of the consideration transferred, the amount of any non-controlling interest in the acquiree and the fair value at the acquisition date of any previous equity interest in the acquiree over the fair value of the identifiable net assets acquired\ufffd If the total consideration transferred, non-controlling interest recognised and previously held interest measured at fair value are less than the fair value of the net assets of the subsidiary acquired, in the case of a bargain purchase, the diffe-rence is recognised directly in the income statement\ufffdFor the purpose of impairment testing, goodwill acquired in a business combination is allocated to the cash generating unit (CGU) which is expected to benefit from the synergies of the combination\ufffd Each unit or group of units to which the goodwill is allocated represents the lowest level within the entity at which the goodwill is monitored for internal management purposes\ufffd Goodwill is monitored at the operating segment level\ufffdGoodwill impairment reviews are performed annually or more frequently if events or changes in circumstances indicate a potential impairment\ufffd The carrying value of the CGU containing the goodwill is compared to the recoverable amount, which is the higher of value in use and the fair value less costs of disposal\ufffd Any impairment is recognised immediately as an expense and is not subsequently reversed\ufffdTrademarks and contractual rightsSeparately acquired trademarks and contractual rights are recognised at cost\ufffd Trademarks and contractual rights acquired in a business combination are recognised at fair value at the acquisition date\ufffd Trademarks (the brand name \u201cEuropris\u201d and \u201cLekekassen\u201d) are deemed to have an indefinite lifetime and are not amortised as a consequence, but tested for impairment annually\ufffd Contractual rights and licences have a finite useful life and are carried at cost less accumulated amortisation\ufffd Amortisation is calculated using the straight-line method to allocate the cost of contractual rights over their estimated useful life\ufffdSoftwareCosts associated with maintaining computer software programmes are recognised as an expense as incurred\ufffdDevelopment costs which are directly attributable to the design and testing of identifiable and unique software products controlled by the group are recognised as intangible assets when the following criteria are met:\u2022 it is technically feasible to complete the software product so that it will be available for use\u2022 management intends to complete the software product and use or sell it\u2022 there is an ability to use or sell the software product\u2022 it can be demonstrated how the software product will generate probable future economic benefits\u2022 adequate technical, financial and other resources to complete the development and to use or sell the software product are available \u2022 the expenditure attributable to the software product during its development can be reliably measured\ufffdComputer software development costs recognised as assets are amortised over their estimated useful lives of three years\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-400-4": {
"value": "GoodwillGoodwill arises on the acquisition of subsidiaries and represents the excess of the consideration transferred, the amount of any non-controlling interest in the acquiree and the fair value at the acquisition date of any previous equity interest in the acquiree over the fair value of the identifiable net assets acquired\ufffd If the total consideration transferred, non-controlling interest recognised and previously held interest measured at fair value are less than the fair value of the net assets of the subsidiary acquired, in the case of a bargain purchase, the diffe-rence is recognised directly in the income statement\ufffdFor the purpose of impairment testing, goodwill acquired in a business combination is allocated to the cash generating unit (CGU) which is expected to benefit from the synergies of the combination\ufffd Each unit or group of units to which the goodwill is allocated represents the lowest level within the entity at which the goodwill is monitored for internal management purposes\ufffd Goodwill is monitored at the operating segment level\ufffdGoodwill impairment reviews are performed annually or more frequently if events or changes in circumstances indicate a potential impairment\ufffd The carrying value of the CGU containing the goodwill is compared to the recoverable amount, which is the higher of value in use and the fair value less costs of disposal\ufffd Any impairment is recognised immediately as an expense and is not subsequently reversed\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-428-4": {
"value": "Trademarks and contractual rightsSeparately acquired trademarks and contractual rights are recognised at cost\ufffd Trademarks and contractual rights acquired in a business combination are recognised at fair value at the acquisition date\ufffd Trademarks (the brand name \u201cEuropris\u201d and \u201cLekekassen\u201d) are deemed to have an indefinite lifetime and are not amortised as a consequence, but tested for impairment annually\ufffd Contractual rights and licences have a finite useful life and are carried at cost less accumulated amortisation\ufffd Amortisation is calculated using the straight-line method to allocate the cost of contractual rights over their estimated useful life\ufffdSoftwareCosts associated with maintaining computer software programmes are recognised as an expense as incurred\ufffdDevelopment costs which are directly attributable to the design and testing of identifiable and unique software products controlled by the group are recognised as intangible assets when the following criteria are met:\u2022 it is technically feasible to complete the software product so that it will be available for use\u2022 management intends to complete the software product and use or sell it\u2022 there is an ability to use or sell the software product\u2022 it can be demonstrated how the software product will generate probable future economic benefits\u2022 adequate technical, financial and other resources to complete the development and to use or sell the software product are available \u2022 the expenditure attributable to the software product during its development can be reliably measured\ufffdComputer software development costs recognised as assets are amortised over their estimated useful lives of three years\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-463-3": {
"value": "1\ufffd11 Financial instrumentsA financial instrument is any contract which gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity\ufffdFinancial assetsThe group\u00b4s financial assets are derivatives, trade receivables, other receivables and cash\ufffdThe classification of financial assets at initial recog-nition depends on the financial asset\u2019s contractual cash flow characteristics and the group\u2019s business model for managing them\ufffd With the exception of trade receivables which do not contain a significant financing component, the group initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through other comprehensive income, transaction costs\ufffdThe group classifies its financial assets in these categories:\u2022 financial assets at amortised cost\u2022 derivatives at fair value through profit and loss\ufffdThe group does not apply hedge accounting\ufffdFinancial assets at amortised cost The group measures financial assets at amortised cost if both of the following conditions are met:\u2022 the financial asset is held within a business model with the objective to hold financial assets in order to collect contractual cash flows\u2022 the contractual terms of the financial asset give rise on specified dates to cash flows which are solely payments of principal and interest on the principal amount outstanding\ufffdFinancial assets at amortised cost are subsequently measured using the effective interest (EIR) method and are subject to impairment\ufffd Gains and losses are recog-nised in profit or loss when the asset is derecognised, modified or impaired\ufffdThe group\u2019s financial assets at amortised cost include trade receivables and other current deposits\ufffd Trade receivables which do not contain a significant financing component are measured at the transaction price determined under IFRS 15 Revenue from contracts with customers\ufffd Receivables are subsequently measured at amortised cost using the EIR method minus provision for expected credit losses\ufffdDerivatives at fair value through profit and loss Derivatives at fair value are carried in the statement of financial position at fair value with net changes in fair value in profit or loss\ufffd The category includes foreign exchange contracts and interest rate swaps\ufffdDerecognition of financial assetsA financial asset (or, where applicable, part of a financial asset or part of a group of similar financial assets) is primarily derecognised (in other words, removed from the group\u2019s consolidated statement of financial position) when:\u2022 the rights to receive cash flows from the asset have expired, or\u2022 the group has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a \u201dpass-through\u201d arrangement; and either a\ufffd the group has transferred substantially all the risks and rewards of the asset, or b\ufffd the group has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset\ufffdFinancial liabilitiesFinancial liabilities are classified, at initial recognition, as loans and borrowings, payables, or derivatives through profit and loss\ufffd Derivatives are recognised initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs\ufffd Derivatives are financial liabilities when the fair value is negative, accounted for in the same way as derivatives as assets\ufffdLoans, borrowings and payables After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost using the EIR method\ufffd Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process\ufffdAmortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs which are an integral part of the EIR\ufffd The EIR amortisation is included as finance costs in the statement of profit or loss\ufffd Payables are measured at their nominal amount when the effect of discounting is not material\ufffdBorrowings are classified as current unless the group has an unconditional right to delay the payment of the debt for more than 12 months from the reporting date\ufffdDerecognition of financial liabilities A financial liability is derecognised when the obligationunder the liability is discharged or cancelled or expires\ufffd When an existing financial liability is replaced by anotherfrom the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated asthe derecognition of the original liability and the recog-nition of a new liability\ufffd The difference in the respective carrying amounts is recognised in the statement of profit or loss\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-467-4": {
"value": "Financial assetsThe group\u00b4s financial assets are derivatives, trade receivables, other receivables and cash\ufffdThe classification of financial assets at initial recog-nition depends on the financial asset\u2019s contractual cash flow characteristics and the group\u2019s business model for managing them\ufffd With the exception of trade receivables which do not contain a significant financing component, the group initially measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through other comprehensive income, transaction costs\ufffdThe group classifies its financial assets in these categories:\u2022 financial assets at amortised cost\u2022 derivatives at fair value through profit and loss\ufffdThe group does not apply hedge accounting\ufffdFinancial assets at amortised cost The group measures financial assets at amortised cost if both of the following conditions are met:\u2022 the financial asset is held within a business model with the objective to hold financial assets in order to collect contractual cash flows\u2022 the contractual terms of the financial asset give rise on specified dates to cash flows which are solely payments of principal and interest on the principal amount outstanding\ufffdFinancial assets at amortised cost are subsequently measured using the effective interest (EIR) method and are subject to impairment\ufffd Gains and losses are recog-nised in profit or loss when the asset is derecognised, modified or impaired\ufffdThe group\u2019s financial assets at amortised cost include trade receivables and other current deposits\ufffd Trade receivables which do not contain a significant financing component are measured at the transaction price determined under IFRS 15 Revenue from contracts with customers\ufffd Receivables are subsequently measured at amortised cost using the EIR method minus provision for expected credit losses\ufffdDerivatives at fair value through profit and loss Derivatives at fair value are carried in the statement of financial position at fair value with net changes in fair value in profit or loss\ufffd The category includes foreign exchange contracts and interest rate swaps\ufffdDerecognition of financial assetsA financial asset (or, where applicable, part of a financial asset or part of a group of similar financial assets) is primarily derecognised (in other words, removed from the group\u2019s consolidated statement of financial position) when:\u2022 the rights to receive cash flows from the asset have expired, or\u2022 the group has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a \u201dpass-through\u201d arrangement; and either a\ufffd the group has transferred substantially all the risks and rewards of the asset, or b\ufffd the group has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-507-5": {
"value": "Derivatives at fair value through profit and loss Derivatives at fair value are carried in the statement of financial position at fair value with net changes in fair value in profit or loss\ufffd The category includes foreign exchange contracts and interest rate swaps\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-512-5": {
"value": "Derecognition of financial assetsA financial asset (or, where applicable, part of a financial asset or part of a group of similar financial assets) is primarily derecognised (in other words, removed from the group\u2019s consolidated statement of financial position) when:\u2022 the rights to receive cash flows from the asset have expired, or\u2022 the group has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a \u201dpass-through\u201d arrangement; and either a\ufffd the group has transferred substantially all the risks and rewards of the asset, or b\ufffd the group has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset\ufffdDerecognition of financial liabilities A financial liability is derecognised when the obligationunder the liability is discharged or cancelled or expires\ufffd When an existing financial liability is replaced by anotherfrom the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated asthe derecognition of the original liability and the recog-nition of a new liability\ufffd The difference in the respective carrying amounts is recognised in the statement of profit or loss\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-530-4": {
"value": "Financial liabilitiesFinancial liabilities are classified, at initial recognition, as loans and borrowings, payables, or derivatives through profit and loss\ufffd Derivatives are recognised initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs\ufffd Derivatives are financial liabilities when the fair value is negative, accounted for in the same way as derivatives as assets\ufffdLoans, borrowings and payables After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost using the EIR method\ufffd Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process\ufffdAmortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs which are an integral part of the EIR\ufffd The EIR amortisation is included as finance costs in the statement of profit or loss\ufffd Payables are measured at their nominal amount when the effect of discounting is not material\ufffdBorrowings are classified as current unless the group has an unconditional right to delay the payment of the debt for more than 12 months from the reporting date\ufffdDerecognition of financial liabilities A financial liability is derecognised when the obligationunder the liability is discharged or cancelled or expires\ufffd When an existing financial liability is replaced by anotherfrom the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated asthe derecognition of the original liability and the recog-nition of a new liability\ufffd The difference in the respective carrying amounts is recognised in the statement of profit or loss\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-567-3": {
"value": "1\ufffd12 Inventories and cost of goods soldInventories are stated at the lower of cost and net realisable value\ufffd Net realisable value is the estimated sales price for the goods\ufffd Historical cost is calculated using a weighted average historical cost and includes expenditures directly linked to getting the goods to their final location and condition\ufffd Foreseeable obsolescence is assessed continuously. The group\u2019s inventories consist solely of goods purchased for resale\ufffd Goods for sale are often purchased in currencies otherthan Norwegian kroner, and the purchase price in Norwegian kroner is locked in through the use of foreign currency derivative contracts\ufffd Both unrealised and realised gains or losses on the foreign currency deriva-tives which are economic hedges for inventory purchases are included as part of cost of goods sold (COGS)\ufffd Similarly, unrealised foreign currency exchangegains and losses on inventory trade payables and realised foreign currency exchange gains or losses at the time of payment are also included as part of COGS\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-576-4": {
"value": "Goods for sale are often purchased in currencies otherthan Norwegian kroner, and the purchase price in Norwegian kroner is locked in through the use of foreign currency derivative contracts\ufffd Both unrealised and realised gains or losses on the foreign currency deriva-tives which are economic hedges for inventory purchases are included as part of cost of goods sold (COGS)\ufffd Similarly, unrealised foreign currency exchangegains and losses on inventory trade payables and realised foreign currency exchange gains or losses at the time of payment are also included as part of COGS\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-587-3": {
"value": "1\ufffd13 Cash Cash includes cash in hand and bank deposits\ufffd Bank overdrafts are presented in the statement of cash flows less cash\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-591-3": {
"value": "1\ufffd14 Treasury sharesWhen treasury shares are repurchased, the purchase price including directly attributable costs is recognised inequity\ufffd Treasury shares are presented as a reduction in equity\ufffd Losses or gains on transactions involving treasury shares are not recognised in the statement of comprehensive income\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-598-3": {
"value": "1\ufffd15 Post-employment benefitsThe group has two post-employment schemes: one defined contribution and one contractual retirement scheme\ufffd The contractual retirement scheme is effective from 1 January 2011 and is deemed to be a defined benefit multi-employer plan, but recognised as a defined contribution agreement since insufficient reliable information is available to estimate the group\u2019s pro- portionate share of pension expense, liability and funds in the collective scheme\ufffdIn a defined contribution arrangement, the group contributes to a public or private insurance plan\ufffd The group has no remaining liabilities after the contribution to the insurance plan has been made\ufffd The contributions are recognised as a personnel expense when they are incurred\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-614-3": {
"value": "1\ufffd16 ProvisionsProvisions for environmental restoration, restructuring costs and legal claims are recognised when the group has an existing legal or constructive obligation as a result of past events, it is probable that an outflow of resources will be required to settle the obligation, and the amount can be reliably estimated\ufffdProvisions are recognised when the group has an existing obligation (legal or constructive) as a result of a past event, it is probable (more likely than not) that an outflow of economic resources will be required from the group, and the amount can be estimated reliably\ufffd The timing or amount of the outflow may still be uncertain\ufffd Provisions are measured at the estimated expenditure required to settle the existing obligation, based on the most reliable evidence available at the reporting date, including the risks and uncertainties associated with the existing obligation\ufffd A provision for warranties is recognised when the underlying products or services are sold\ufffd The provision is based on historical warranty data and an assessment of all possible outcomes and the accompanying proba-bilities\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-632-4": {
"value": "A provision for warranties is recognised when the underlying products or services are sold\ufffd The provision is based on historical warranty data and an assessment of all possible outcomes and the accompanying proba-bilities\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForWarrantsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-637-3": {
"value": "1\ufffd17 Written put options over non-controlling interestThe group has written put options over non-controllinginterests in Lekekassen Holding AS (\u201cLekekassen\u201d) and Strikkemekka Holding AS (\u201cStrikkemekkea\u201d)\ufffd The holders of the non-controlling shares is also the CEO of Lekekassen and the CEO of Strikkemekka\ufffd If the CEOs resigns, the group has a right and an obligation to purchase the shares in Lekekassen and Strikkemekka for a cash consideration\ufffd The consideration to be paid isbased on a multiple of EBITDA\ufffd At initial recognition, a financial liability is recognised for the present value of the redemption amount, with a corresponding charge directly to shareholders\u2019 equity. The present value of the redemption amount is estimated to be no less than equal to the amount payable if the put option were exercised at the end of the period\ufffd The financial liability is remeasured to reflect changes in the estimated redemption amount, with a corresponding charge to shareholders\u2019 equity. The non-controlling interest continues to be recog-nised, and is attributed its share of profit and loss and total comprehensive income\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-660-3": {
"value": "1\ufffd18 Contingent liabilities and assetsContingent liabilities are not recognised in the financial statements\ufffd In cases where the possible outflow of economic resources as a result of existing obligations is considered improbable or remote, no liability is recognised\ufffd A contingent asset is not recognised in the financial statements, but disclosed if it is probable that the benefitwill flow to the group\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-669-3": {
"value": "1\ufffd19 Subsequent eventsNew information after the reporting date regarding the group\u2019s financial position at the reporting date is taken into consideration in the consolidated financial state-ments\ufffd Events after the reporting date which do not affect the group\u2019s financial position at the reporting date, but which will affect the financial position of the group in the future, are noted if they are considered significant\ufffd1\ufffd20 New standards, amendments and interpretations not yet adopted by the groupThe group\u2019s intention is to adopt the relevant new and amended standards and interpretations when they become effective\ufffdThere are no IFRSs or IFRIC interpretations which are not yet effective which would be expected to have a material impact on the group\ufffd",
"dimensions": {
"concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-686-2": {
"value": "2 Financial risk managementThe group\u2019s core business is discount variety retail. This exposes the group to a variety of financial risks: market (including currency, fair value interest-rate and price), credit and liquidity risk. The goal of the group\u2019s overall risk management programme is to minimise potential adverse financial performance effects of these risks, which result from unpredictable changes in capitalmarkets\ufffd The group uses financial derivatives to hedge against certain risks\ufffd Hedge accounting is not applied\ufffdThe financial risk management programme for the group is carried out by its central treasury department under policies approved and monitored by the board\ufffd The treasury department identifies, evaluates, hedges and reports financial risks in cooperation with the various operating units in the group\ufffd The board approves the principles of overall risk management as well as policies covering specific areas, such as currency exchange risk, interest-rate risk, credit risk, the use of financial derivatives and liquidity management\ufffd2\ufffd1 Market risk2.1.a Currency exchange riskThe group is exposed to currency exchange risk arising from the import of goods for sale\ufffd These trans- actions are mainly settled in USD and EUR\ufffd The group aims to achieve predictable cash outflows in NOK by using forward contracts as a hedging strategy for its exposure to USD and EUR\ufffd The hedging strategy is based on an assessment of the possibilities and estimated time period required to adjust the business to the changes in foreign exchange rates\ufffdThe following table illustrates the sensitivity of the group to potential currency changes\ufffdHedge accounting is not applied\ufffd2.1.b Price riskThe group has limited exposure to price risk2.1.c Interest-rate riskThe group\u2019s exposure to interest-rate risk arises from its bank borrowings\ufffd The interest-bearing debt has floating rates, which means it is affected by changes in interest-rates. The group\u2019s financial policy includes a detailed descripton of hedging, and 60 per cent of the principal of the group\u2019s bank loans is presently hedged. The current interest-rate swaps expire in July 2027 and 2030\ufffd Management monitors development in the market, and regularly assesses the exposure to interest-rate risk\ufffd The interest-rate risk which arises fromloans with a floating interest rate is managed by using interest-rate swaps\ufffd The following table illustrates the sensitivity of the group to potential interest-rate changes\ufffdHedge accounting is not applied\ufffd2\ufffd2 Credit riskThe group has limited exposure to credit risk, since most of its revenue transactions are settled by cash or debit cards\ufffd However, a small share of its revenue comes from franchise agreements, where each franchisee is granted credit\ufffd As a franchisor, the group monitors its franchisees closely to mitigate the credit risk\ufffd Losses on trade receivables have historically been limited\ufffd2\ufffd3 Liquidity riskThe treasury department prepares and monitors cash flow forecasts of the groups\u2019s liquidity requirements to ensure that the group has sufficient cash to meet operational commitments, and to maintain sufficient flexibility to meet unused credit facilitiy requirements (see note 23) without breaching financial covenants\ufffd Figures are stated in NOK 1,000Foreign currency Changes in sensitivity currency Effect on post-tax profit2022 2021USD/NOK +10% -46,143 -53,844-10% +46,143 +53,844EUR/NOK +10% -14,184 -14,364-10% +14,184 +14,364Figures are stated in NOK 1,000Changes in Effect on Interest-rate sensitivityinterest ratepost-tax profit+1% -3,8652022-1% +3,865+1% -3,8902021-1% +3,8902\ufffd4 Capital management riskThe group\u2019s objectives when managing capital are to ensure the ability to continue as a going concern in order to provide returns for shareholders and to maintain an optimal capital structure to reduce the cost of capital, including compliance with covenants in the loan agreements (see note 23 for further details)\ufffd The long-term financial ambition is a dividend policy of paying out 50-60 per cent of net profit while maintaining an efficient balance sheet\ufffdAt 31 December 2022, the group\u2019s equity totalled NOK 3,283 million, which corresponded to an equity ratio of 35.6 per cent. The board considers Europris\u2019 capital structure to be adequate in relation to the group\u2019s objectives, strategy and risk profile.The following table sets out the contractual maturities (representing undiscounted cash flows) of financial liabilities\ufffdFigures are stated in NOK 1,000Up to 6 Between Between Between At 31.12.2022months6 and 12 months1 and 2 years2 and 5 years TotalAccounts payable 876,419 - - - 876,419 Other current liabilities 406,090 - - - 406,090 Borrowings including interest 14,834 14,841 1,029,313 19,575 1,078,563 Put option liability 281,221 - - - 281,221 Derivatives 8,973 - - - 8,973 Total 1,587,538 14,841 1,029,313 19,575 2,651,267 Up to 6 Between Between Between At 31.12.2021months6 and 12 months1 and 2 years2 and 5 years TotalAccounts payable 843,854 - - - 843,854 Other current liabilities 404,379 - - - 404,379 Borrowings including interest 15,745 14,480 114,672 1,022,000 1,166,897 Put option liability 246,528 - - - 246,528 Derivatives 2,940 - - - 2,940Total 1,513,446 14,480 114,672 1,022,000 2,664,598 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-706-3": {
"value": "2\ufffd1 Market risk2.1.a Currency exchange riskThe group is exposed to currency exchange risk arising from the import of goods for sale\ufffd These trans- actions are mainly settled in USD and EUR\ufffd The group aims to achieve predictable cash outflows in NOK by using forward contracts as a hedging strategy for its exposure to USD and EUR\ufffd The hedging strategy is based on an assessment of the possibilities and estimated time period required to adjust the business to the changes in foreign exchange rates\ufffdThe following table illustrates the sensitivity of the group to potential currency changes\ufffdHedge accounting is not applied\ufffd2.1.b Price riskThe group has limited exposure to price risk2.1.c Interest-rate riskThe group\u2019s exposure to interest-rate risk arises from its bank borrowings\ufffd The interest-bearing debt has floating rates, which means it is affected by changes in interest-rates. The group\u2019s financial policy includes a detailed descripton of hedging, and 60 per cent of the principal of the group\u2019s bank loans is presently hedged. The current interest-rate swaps expire in July 2027 and 2030\ufffd Management monitors development in the market, and regularly assesses the exposure to interest-rate risk\ufffd The interest-rate risk which arises fromloans with a floating interest rate is managed by using interest-rate swaps\ufffd The following table illustrates the sensitivity of the group to potential interest-rate changes\ufffdHedge accounting is not applied\ufffdFigures are stated in NOK 1,000Foreign currency Changes in sensitivity currency Effect on post-tax profit2022 2021USD/NOK +10% -46,143 -53,844-10% +46,143 +53,844EUR/NOK +10% -14,184 -14,364-10% +14,184 +14,364Figures are stated in NOK 1,000Changes in Effect on Interest-rate sensitivityinterest ratepost-tax profit+1% -3,8652022-1% +3,865+1% -3,8902021-1% +3,890",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-738-3": {
"value": "2\ufffd2 Credit riskThe group has limited exposure to credit risk, since most of its revenue transactions are settled by cash or debit cards\ufffd However, a small share of its revenue comes from franchise agreements, where each franchisee is granted credit\ufffd As a franchisor, the group monitors its franchisees closely to mitigate the credit risk\ufffd Losses on trade receivables have historically been limited\ufffd",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-747-3": {
"value": "2\ufffd3 Liquidity riskThe treasury department prepares and monitors cash flow forecasts of the groups\u2019s liquidity requirements to ensure that the group has sufficient cash to meet operational commitments, and to maintain sufficient flexibility to meet unused credit facilitiy requirements (see note 23) without breaching financial covenants\ufffd The following table sets out the contractual maturities (representing undiscounted cash flows) of financial liabilities\ufffdFigures are stated in NOK 1,000Up to 6 Between Between Between At 31.12.2022months6 and 12 months1 and 2 years2 and 5 years TotalAccounts payable 876,419 - - - 876,419 Other current liabilities 406,090 - - - 406,090 Borrowings including interest 14,834 14,841 1,029,313 19,575 1,078,563 Put option liability 281,221 - - - 281,221 Derivatives 8,973 - - - 8,973 Total 1,587,538 14,841 1,029,313 19,575 2,651,267 Up to 6 Between Between Between At 31.12.2021months6 and 12 months1 and 2 years2 and 5 years TotalAccounts payable 843,854 - - - 843,854 Other current liabilities 404,379 - - - 404,379 Borrowings including interest 15,745 14,480 114,672 1,022,000 1,166,897 Put option liability 246,528 - - - 246,528 Derivatives 2,940 - - - 2,940Total 1,513,446 14,480 114,672 1,022,000 2,664,598 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-756-3": {
"value": "2\ufffd4 Capital management riskThe group\u2019s objectives when managing capital are to ensure the ability to continue as a going concern in order to provide returns for shareholders and to maintain an optimal capital structure to reduce the cost of capital, including compliance with covenants in the loan agreements (see note 23 for further details)\ufffd The long-term financial ambition is a dividend policy of paying out 50-60 per cent of net profit while maintaining an efficient balance sheet\ufffdAt 31 December 2022, the group\u2019s equity totalled NOK 3,283 million, which corresponded to an equity ratio of 35.6 per cent. The board considers Europris\u2019 capital structure to be adequate in relation to the group\u2019s objectives, strategy and risk profile.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-771-2": {
"value": "3 Critical accounting estimates and judgements Estimates and judgements are continuously evaluatedand are based on historical experience and other factors, including expectations of future events which are believed to be reasonable\ufffd3\ufffd1 Critical accounting estimates and assumptionsThe group prepares estimates and assumptions regarding future expectations\ufffd The resulting accounting estimates will by definition seldom equal the related actual results\ufffd Estimates and assumptions which represent a significant risk of causing material adjust-ments to the book value of assets and liabilities within the next financial year are discussed below\ufffd3.1.a Provision for obsolescenceThe group makes provision for obsolescence\ufffd These provisions are based on a detailed assessment of the age distribution of inventory items and whether the goods are part of an active or expired product range\ufffd The assessment is made on each individual inventory item and the obsolescence provision increases the longer the item remains in stock\ufffd Goods older than threeyears have the highest write-down rate\ufffd Write-down for obsolescence is made when the cost of the goods is higher than the expected net sales value\ufffd These provisions are estimate-based and require in-depth knowledge about goods and market\ufffd3.1.b IFRS 16 LeasesIn determining the lease term for each contract, the group must continuously assess whether there are extension options and termination rights which should be taken into account when determining the rental period\ufffd The group has established guidelines for these assess-ments\ufffd Typically, lease contracts are renegotiated at the end of the non-cancellable period, and a new contract is entered into on better terms in the form of both shorter duration and lower rent\ufffd This means that extension options in the lease contracts are not normally included in the IFRS 16 calculation\ufffd Determination of the discount rate as a basis for calculating the present value of future lease liabilities alsoinvolves the use of discretion\ufffd A fixed methodology has also been established for this process\ufffd The approach is based on interval division of the leases according to the remaining term of the contracts\ufffd The basis for the discount rate calculation is a risk free interest rate plus a margin reflecting the maturity of the contracts\ufffd3.1.c Written put options over non- controlling interestThe group has a written put option over the non- controlling interests in Lekekassen Holding AS (\u201cLekekassen\u201d) and Strikkemekka Holding AS (\u201dStrikke-mekka\u201d)\ufffd The holders of the non-controlling shares is also the CEO of Lekekassen and CEO of Strikkemekka\ufffd If the CEOs resigns, the group has a right and an obligation to purchase the shares in Lekekassen and Strikkemekka for a cash consideration\ufffd The considerationto be paid is based on a multiple of EBITDA\ufffd According toIAS 32 Financial Instruments: Presentation, a financial liability should initially be recognised at the present value of the redemption amount with a corresponding charge toequity\ufffd The IFRS does not provide guidance on which component of equity should be charged, and on whether the non-controlling interest should continue to be recog-nised\ufffd The group has thus exercised judgement in developing its accounting policy\ufffd The group has considered that the present ownership interest of the non-controlling shares remains with the non-controlling shareholders\ufffd The group has thus considered it appropriate to continue to recognise the non-controlling interest in the statement of financial position, and to attribute its share of profit and loss and other comprehensive income to the non-controlling interests\ufffd The financial liabilities for the put option over the non-controlling interests are therefore recognised with a corresponding charge to shareholders\u2019 equity. IAS 32 provides limited guidance on how the financial liability for the written put option over the non-controlling interest should be measured when the purchase date and/or the redemption amount are/is not known, but subject to a formula\ufffd When developing an accounting principle, the group has considered guidance in other IFRS standards, more specifically the guidance in IFRS 13 Fair Value Measurement, which states that the fair value of a financial liability with a demand feature is no less than the amount payable on demand, discounted from the first date that the amount could be required to be paid\ufffd The group has established an accounting principle where the financial liability is estimated to be no less than equal to the amount payable if the put option were exercised at the end of the period\ufffd The financial liability for the put option over the non-controlling interests is remeasured to reflect changesin the estimated redemption amount\ufffd The adjustment to the financial liability is recorded with a corresponding charge to shareholders\u2019 equity. When establishing the policy of recording the adjustment against equity, the group has considered the guidance in IFRS 10, which states that changes in a parent\u2019s ownership interest in a subsidiary which do not result in the parent losing control of the subsidiary are equity transactions\ufffd 3.2. Judgements in applying the group\u2019s accounting principlesIFRS 10 (Consolidated financial statements) requires entities to consolidate entities they control\ufffd The standard provides extended guidance to determine whether control is present\ufffd Franchising is explicitly mentioned in the standard\ufffd The franchises are not included in the consolidated financial statements of Europris ASA\ufffd This is based on a judgement of the criteria in IFRS 10 of whether Europris controls the franchises\ufffd Through the franchise agreements, Europris essentially has control and rights related to protection of the brand name and the concept\ufffd Such rights are not sufficient to gain control under the provisions of IFRS 10\ufffd The decision-making rights which affect variable returns are primarily held by the franchisee and the financial risk of the business lies with the franchisee\ufffd Based on an assessment of these criteria in IFRS 10, Europris does not control the franchises, and they are thus not consolidated\ufffd The group confirms that there have not been any other judgements which are deemed to have a significant impact on the consolidated financial statements\ufffd",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-900-2": {
"value": "4 Segment information The group manangement is the group\u2019s chief operating decision-maker. Reporting to the group management, which is responsible for evaluating profitability and achivements, is on a consolidated basis which forms the basis for the group management\u2019s assessment of profitability at a strategic level. The group as a whole is therefore defined and identified as one segment\ufffd ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-905-2": {
"value": "5 Total operating incomeThe group operates a chain of stores in the discount variety retail sector and online stores which sells consumer goods, including sales to franchise stores\ufffd Figures are stated in NOK 1,00020222021Revenue 8,928,898 8,568,379Income from franchise fees 74,089 78,404Total operating income 9,015,766 8,648,177",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-908-2": {
"value": "The group is required by Norwegian law to have a mandatory occupational pension plan\ufffd The group has a pension plan which fulfills the legal requirements, which covers all employees and is a defined contribution plan\ufffd 6 Employee benefit expenses and remuneration to auditorFigures are stated in NOK 1,000 2022 2021Pay expenses 1,100,448 1,051,020Social security costs 148,173 140,392Pension expenses 31,218 24,560Other benefits 15,293 14,332Total 1,295,131 1,230,303Number of employees 3,444 3,298Full-time employees 2,132 2,116Figures are stated in NOK 1,000 2022 2021Auditor feesAudit services 2,244 1,684Technical services related to financial reporting 78 110Total 2,322 1,794Auditor fees are presented exclusive of VAT\ufffd No auditor fees have been recorded in equity in connection with equity transactions\ufffd 8 Pension liabilities Figures are stated in NOK 1,000The group has a contractual retirement pension scheme (AFP)\ufffd This is a multi-employer plan, and accounted for as a defined contribution plan\ufffd The annual premium is expensed\ufffd The entity pays a premium currently set at an average of 2\ufffd5 per cent of total employee salary\ufffd Pension cost (premium) in 2022 was NOK 8,179 (2021: NOK 7,810)\ufffdIn addition, the group has a pension agreement with DNB Forsikring which fullfills the legal requirement underNorwegian law and covers all employees\ufffd The scheme is a defined contribution plan\ufffd Pension costs in 2022 were NOK 23,038 (2021: NOK 16,749)\ufffd This scheme had 3,444 members in 2022 (2021: 2,116)\ufffd",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-917-3": {
"value": "Income from franchise fees 74,089 78,404",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-920-2": {
"value": "Other income 12,778 1,395Total other income 86,868 79,798",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-920-3": {
"value": "Other income 12,778 1,395Total other income 86,868 79,798",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-930-3": {
"value": "Figures are stated in NOK 1,000 2022 2021Auditor feesAudit services 2,244 1,684Technical services related to financial reporting 78 110Total 2,322 1,794Auditor fees are presented exclusive of VAT\ufffd No auditor fees have been recorded in equity in connection with equity transactions\ufffd ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-933-2": {
"value": "7 Management remunerationRemuneration statement The board will provide a statement on salary and other remuneration for senior executives to the annual general meeting on 20 April 2023\ufffdRemuneration guidelinesThe board has established guidelines for the remune-ration of the members of the executive management\ufffd The company\u2019s policy is to offer the executive management competitive remuneration based on current market standards as well as on group and individual performance\ufffd The remuneration consists of a basic salary element combined with a performance- based bonus programme as set out below\ufffd The executive management participates in the company\u2019s insurance policies and can be entitled to certain fringe benefits\ufffd The remuneration committee is a sub-committee of the board which acts as a preparatoryand advisory body in relation to the group\u2019s remune-ration of the executive management and ensures thorough and independent preparation of matters relating to the compensation of executive personnel\ufffdBonus programmeEuropris has established a bonus scheme for the executive management, which is based on financial and operational performance\ufffd The maximum bonus grant fora financial year under this scheme is 13\ufffd5 months of gross base salary for the CEO and up to nine months of gross base salary for the other executive management\ufffd Maximum bonus payment during any single financial year is 12 months gross pay\ufffdRestricted share programmeIn accordance with the remuneration guidelines, directors and senior executives may participate in a restricted share programme for an investment amount limited to NOK 500,000\ufffd This programme is subject to annual approval by the board\ufffd Shares acquired through this programme are subject to a three-year lock-up period\ufffd Each restricted share will be issued at a purchase price corresponding to the volume-weighted average price of the company\u2019s shares on the Oslo Stock Exchange during the 10 trading days before the award, adjusted for the reduction in value from the three-year transfer restriction\ufffd The reduced value applicable to the programme run in 2022 was 15 per cent\ufffd Share purchases are borne by the participants, and the company does not provide credit or financing\ufffd The share programme was run for the second time in 2022 and completed on 14 September 2022\ufffd Europris ASA sold in total 59,113 shares in this programme\ufffd The market price for the shares, ie, the volume weighted average for the 10 trading days before the allocation date (31 August-13 September 2022), was NOK 57\ufffd72\ufffd The purchase price, adjusted for the reduced value fromthe restrictions, was NOK 49\ufffd06\ufffdNo loans or issued guarantees have been provided to the executive management group, the members of the board or other related parties\ufffd Remuneration of the board of directorsAnnual fees for 2022 for the board of directors:More details on salary for senior executives are provided in the remuneration report for 2022\ufffdFigures are stated in NOK 1,000Title Salary Bonus Pension Other TotalEspen Eldal CEO 3,985 2,238 136 40 6,400 Stina Charlene Byre CFO 1,878 416 136 162 2,593 Other (three individuals) 5,566 2,491 478 486 9,021 Total 11,429 5,145 750 689 18,013Board of directorsChair NOK 570,000 per yearDirector NOK 297,000 per yearAudit committeeChair NOK 85,000 per yearMember NOK 55,000 per yearRemuneration committeeChair NOK 36,000 per yearMember NOK 25,000 per year",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1006-2": {
"value": " 9 Other operating expensesFigures are stated in NOK 1,0002022 2021Leasing and other cost of premises 92,493 83,703 Transport/distribution 284,006 246,047 Marketing and other expenses 459,962 412,999 Total 836,461 742,750 Leasing and other cost of premises relates to variable lease payments, in addition to payments for short-term leases and low-value assets\ufffd",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1010-2": {
"value": "10 Financial income and expensesFinancial expenses:Interest to financial institutions 42,967 26,304 Leasing interest cost 80,558 72,702 Other interest expense 463 92 Amortised interest on bank loan (1,192) 2,450 Other financial expenses 24,020 21,201 Total 146,816 122,749 Net financial income (expense) (107,394) (94,395) Figures are stated in NOK 1,0002022 2021Financial income:Other interest income 200 102 Other financial income 231 2,373 Gain in fair value of financial instruments \u2013 Unrealised interest-rate swap income 38,991 25,880 Total 39,422 28,354 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1011-3": {
"value": "Financial expenses:Interest to financial institutions 42,967 26,304 Leasing interest cost 80,558 72,702 Other interest expense 463 92 Amortised interest on bank loan (1,192) 2,450 Other financial expenses 24,020 21,201 Total 146,816 122,749 Net financial income (expense) (107,394) (94,395) ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1012-3": {
"value": "Figures are stated in NOK 1,0002022 2021Financial income:Other interest income 200 102 Other financial income 231 2,373 Gain in fair value of financial instruments \u2013 Unrealised interest-rate swap income 38,991 25,880 Total 39,422 28,354 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1013-2": {
"value": "Tax on the group\u2019s pre-tax profit differs from the theoretical amount which would arise from using the weighted average tax rate applicable to the profits of the consolidated entities as follows:11 Income tax expenseFigures are stated in NOK 1,00020222021Tax payableCurrent tax on profit for the year 289,147 321,941Tax from partly owned subsidiaries 2,157 2,117Total tax payable in the balance sheet 291,305 324,057Deferred taxChange in temporary differences 5,290 47,631Change in temporary differences related to mergers and acquisitions (1,442) (58,100)Total deferred tax 3,849 (10,469)Total income tax expense 295,153 313,588Figures are stated in NOK 1,0002022 2021Profit before tax 1,337,009 1,417,551 Tax calculated at domestic tax rates applicable to profits (22%) 294,142 311,861 Tax effects from: - Non-taxable income (10,228) (15,898) - Non-deductible expenses 5,276 1,019 - Other directly recognised differences 5,964 16,605 Tax expense recognised in the income statement 295,153 313,588 Effective tax rate 22\ufffd1% 22\ufffd1%The analysis of deferred tax assets and deferred tax liabilities is as follows2022 2021Deferred tax assets - Deferred tax assets to be recovered later than 12 months (13,513) (15,276) - Deferred tax assets to be recovered within 12 months (78,040) (79,980)Deferred tax assets (91,554) (95,257)Deferred tax liabilities - Deferred tax liabilities to be recovered later than 12 months 133,346 137,430 - Deferred tax liabilities to be recovered within 12 months - - Deferred tax liabilities 133,346 137,430 Loss carried forward (102) (12)Deferred tax related to directly recognised differences 15,932 10,170 Deferred tax liabilities (net) 57,622 52,332 Deferred tax asset/liability rates 22% 22%Change in deferred tax liabilities recognised in the balance sheetBalance at 01\ufffd01 52,332 4,726 Change during the year recognised in the income statement 5,290 47,606 Balance at 31.12 57,622 52,332 Specification of change in deferred tax liabilities/tax assets Tangible Non-Figures are stated in NOK 1,000fixed assets current debt Total Deferred tax liabilitiesBalance at 01\ufffd01\ufffd2021 91,843 1,082 92,924 Recognised deferred tax in profit for the period 44,824 (319) 44,505 Balance at 31.12.2021 136,667 763 137,430 Balance at 01\ufffd01\ufffd2022 136,667 763 137,430 Recognised deferred tax in profit for the period (4,346) 262 (4,084)Balance at 31.12.2022 132,321 1,025 133,346 Loss Provision for carried Figures are stated in NOK 1,000 Inventories Receivablesother liabilities forward Total Deferred tax assetsBalance at 01\ufffd01\ufffd2021 (64,592) (420) (16,648) (12) (81,671)Recognised deferred tax in profit for the period (14,968) (1) 1,371 - (13,598)Balance at 31.12.2021 (79,560) (421) (15,276) (12) (95,269)Balance at 01\ufffd01\ufffd2022 (79,560) (421) (15,276) (12) (95,269)Recognised deferred tax in profit for the period 1,986 (46) 1,763 (90) 3,613 Balance at 31.12.2022 (77,574) (466) (13,513) (102) (91,656)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1029-3": {
"value": "Deferred taxChange in temporary differences 5,290 47,631Change in temporary differences related to mergers and acquisitions (1,442) (58,100)Total deferred tax 3,849 (10,469)The analysis of deferred tax assets and deferred tax liabilities is as follows2022 2021Deferred tax assets - Deferred tax assets to be recovered later than 12 months (13,513) (15,276) - Deferred tax assets to be recovered within 12 months (78,040) (79,980)Deferred tax assets (91,554) (95,257)Deferred tax liabilities - Deferred tax liabilities to be recovered later than 12 months 133,346 137,430 - Deferred tax liabilities to be recovered within 12 months - - Deferred tax liabilities 133,346 137,430 Loss carried forward (102) (12)Deferred tax related to directly recognised differences 15,932 10,170 Deferred tax liabilities (net) 57,622 52,332 Deferred tax asset/liability rates 22% 22%Change in deferred tax liabilities recognised in the balance sheetBalance at 01\ufffd01 52,332 4,726 Change during the year recognised in the income statement 5,290 47,606 Balance at 31.12 57,622 52,332 Specification of change in deferred tax liabilities/tax assets Tangible Non-Figures are stated in NOK 1,000fixed assets current debt Total Deferred tax liabilitiesBalance at 01\ufffd01\ufffd2021 91,843 1,082 92,924 Recognised deferred tax in profit for the period 44,824 (319) 44,505 Balance at 31.12.2021 136,667 763 137,430 Balance at 01\ufffd01\ufffd2022 136,667 763 137,430 Recognised deferred tax in profit for the period (4,346) 262 (4,084)Balance at 31.12.2022 132,321 1,025 133,346 Loss Provision for carried Figures are stated in NOK 1,000 Inventories Receivablesother liabilities forward Total Deferred tax assetsBalance at 01\ufffd01\ufffd2021 (64,592) (420) (16,648) (12) (81,671)Recognised deferred tax in profit for the period (14,968) (1) 1,371 - (13,598)Balance at 31.12.2021 (79,560) (421) (15,276) (12) (95,269)Balance at 01\ufffd01\ufffd2022 (79,560) (421) (15,276) (12) (95,269)Recognised deferred tax in profit for the period 1,986 (46) 1,763 (90) 3,613 Balance at 31.12.2022 (77,574) (466) (13,513) (102) (91,656)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1047-2": {
"value": "Figures are stated in NOK 1,000 Software Trademark Contractual rights Goodwill TotalFinancial year 2021Carrying amount at 01\ufffd01\ufffd2021 58,030 387,573 - 1,617,732 2,063,334 Additions through the acquisition of subsidiaries 2 203,694 - 455,641 659,337 Additions 32,490 - - - 32,490 Amortisation (25,100) - - - (25,100) Carrying amount at 31.12.2021 65,421 591,267 - 2,073,373 2,730,061 At 31.12.2021Acquisition cost 237,887 622,140 250 700 2,073,373 3,184,099 Accumulated amortisation (172,466) (30,873) (172,356) - (375,695) Accumulated impairment - - (78,344) - (78,344) Net carrying amount 31.12.2021 65,421 591,267 - 2,073,373 2,730,061 Financial year 2022Carrying amount at 01\ufffd01\ufffd2022 65,421 591,267 - 2,073,373 2,730,061 Additions through the acquisition of subsidiaries - - - 117,681 117,681 Additions 57,927 - - - 57,927 Amortisation (30,381) - - - (30,381) Carrying amount at 31.12.2022 92,967 591,267 - 2,191,054 2,875,288 At 31.12.2022Acquisition cost 295,814 622,140 250,700 2,191,053 3,359,707 Accumulated amortisation (202,847) (30,873) (172,356) - (406,076) Accumulated impairment - - (78,344) - (78,344) Net carrying amount 31.12.2022 92,967 591,267 - 2,191,053 2,875,288 12 Intangible assetsThe group\u2019s trademarks are linked to the brand names \u201dEuropris\u201d and \u201dLekekassen\u201d\ufffd The \u201dEuropris\u201d name has existed for a long time and has shown a healthy development since its origination\ufffd The \u201dLekekassen\u201d name is a strong brand which is linked to the online storeLekekassen - Norway\u2019s largest online toy store. There are clear intentions to retain and further develop both brand names for the forseeable future\ufffd As a conse-quence, the brand names are not depreciated, but testedfor impairment annually\ufffdThe contractual rights are related to franchise agree-ments\ufffdGoodwill comprises a number of elements which individually cannot be quantified\ufffd Most significant is the well positioned business and the established reputation in the market\ufffd The skilled workforce, as well as supplier and customer relations (non-contractual), are also important elements\ufffdImpairment testing of goodwill and trademarks Goodwill and the trademarks are annually tested for impairment by comparing their carrying amount and recoverable amount (greater of fair value less costs to sell and value in use)\ufffd Goodwill is allocated to the groups of cash-generating units which are expected to benefit from the synergies of the combination\ufffd The group has one operating segment and goodwill is tested for impair- ment at this level, which represents the lowest level in the entity at which goodwill is monitored for internal management purposes\ufffdThe recoverable amount of a cash-generating unit is calculated on the basis of the value which the asset will provide to the business (value in use)\ufffd In this calculation, the forecasts of future cash flows are based on budgets and long-term plans approved by the management covering a five-year period (2023-2027)\ufffd The gross margin is stable in the period, and in range with the historical performance\ufffd EBITDA percentages of sales are also stable in the 2023-2027 period\ufffd Cash flows beyond the five-year period are calculated using the expected inflation rate as a long-term growth rate\ufffd A market-based rate of return of 10\ufffd3 per cent (7\ufffd6 per cent in 2021) before tax is derived using the weighted average cost of capital (WACC) model\ufffdLekekassen was acquired in 2021 and defined as a separate cash-generating unit and the brand name Lekekassen is tested for impairment at this level\ufffd The recoverable amount of a cash-generating unit is calculated on the basis of the value which the asset will provide to the business (value in use)\ufffd In this calculation,the forecasts of future cash flows are based on budgets and long-term plans approved by the management covering a five-year period (2023-2027)\ufffd The gross margin is stable in the period, and in range with the historical performance\ufffd EBITDA percentages of sales are also stable in the 2023-2027 period\ufffd Cash flows beyond the five-year period are calculated using the expected inflation rate as a long-term growth rate\ufffd A market-based rate of return of 14\ufffd6 per cent before tax isderived using the weighted average cost of capital (WACC) model\ufffdThe recoverable amount is significantly above the carrying amount of the group\u2019s goodwill and trademarks.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1049-3": {
"value": "The group\u2019s trademarks are linked to the brand names \u201dEuropris\u201d and \u201dLekekassen\u201d\ufffd The \u201dEuropris\u201d name has existed for a long time and has shown a healthy development since its origination\ufffd The \u201dLekekassen\u201d name is a strong brand which is linked to the online storeLekekassen - Norway\u2019s largest online toy store. There are clear intentions to retain and further develop both brand names for the forseeable future\ufffd As a conse-quence, the brand names are not depreciated, but testedfor impairment annually\ufffdThe contractual rights are related to franchise agree-ments\ufffd",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1061-3": {
"value": "Goodwill comprises a number of elements which individually cannot be quantified\ufffd Most significant is the well positioned business and the established reputation in the market\ufffd The skilled workforce, as well as supplier and customer relations (non-contractual), are also important elements\ufffd",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1084-2": {
"value": "13 Property, plant and equipmentFixtures and Figures are stated in NOK 1,000Land Buildingsfittings TotalFinancial year 2021Carrying amount at 01\ufffd01\ufffd2021 24,966 - 301,400 326,366 Additions through the acquisition of subsidiaries 21,224 118,776 3,787 143,787 Additions - 2,823 95,627 98,450 Disposals - - (176) (176) Depreciation charge for the year - (2,237) (72,118) (74,355) Carrying amount at 31.12.2021 46,190 119,362 328,520 494,072 At 31.12.2021Accumulated cost 46,190 121,599 752,714 920,502 Disposals at cost - - (176) (176) Accumulated depreciation - (2,237) (424,018) (426,254) Net carrying amount 31.12.2021 46,190 119,362 328,520 494,072 Financial year 2022Carrying amount at 01\ufffd01\ufffd2022 46,190 119,362 328,520 494,072 Additions through the acquisition of subsidiaries - - 2,214 2,214 Additions 2,000 - 82,750 84,750 Disposals (26,966) - - (26,966) Depreciation charge for the year - (6,132 ) (75,414) (81,546) Carrying amount at 31.12.2022 21,225 113,230 338,070 472,525 At 31.12.2022Accumulated cost 48,190 121,599 837,502 1,007,291 Disposals at cost (26,966) - - (26,966) Accumulated depreciation - (8,369) (499,432) (507,801) Net carrying amount 31.12.2022 21,225 113,230 338,070 472,525 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1117-2": {
"value": "14 LeasesFixtures Figures are stated in NOK 1,000 Buildings Vehiclesand fittings TotalRight-of-use assets Carrying amount at 01\ufffd01\ufffd2022 2,210,848 15,433 93,741 2,320,022 Additions 429,487 8,944 7,748 446,180 Additions through the acquisition of subsidiaries 12,792 - 12,795 25,587 Adjustments (CPI) 141,783 - - 141,783 Depreciation (477,069) (9,470) (12,569) (499,108) Terminations - - - -Net carrying amount 31.12.2022 2,317,841 14,908 101,715 2,434,465 Lease liabilities 2022 2021Carrying amount at 01\ufffd01\ufffd 2,403,718 2 324,300 Additions 444,832 425,129 Additions through the acquisition of subsidiaries 28,666 18,242 Adjustments (CPI) 141,783 85,210 Interest expense 80,558 72,702 Lease payments(562,566) (521,864) Net carrying amount 31.12. 2,536,991 2,403,718 Undiscounted lease liabilities and maturity of cash outflowsLess than one year 563,969 518,195 One-five years 1,562,386 1,470,243 More than five years 713,592 697,832 Total undiscounted lease liabilities at 31.12. 2,839,946 2,686,269 Lease expenses recognised in consolidated income statementInterest expense on lease liabilities 80,558 72,702 Variable lease payments 2,316 3,258 Operating expenses related to short-term leases 17,318 12,120 Operating expenses related to low-value assets 1,324 1,415 Payments in lease agreements 580,445 538,657 Current lease liabilities 521,958 490,164 Non-current lease liabilities 2,015,033 1,913,555 Total lease liabilities at 31.12. 2,536,991 2,403,718 Practical expedients appliedThe group also leases smaller machinery and equipment with contract terms of 1 to 3 years\ufffd The group has elected to apply the practical expedient of low value assets for some of these leases and does not recognise lease liabilities or right-of-use assets\ufffd The leases are instead expensed when they incur\ufffd The group has also applied the practical expedient to not recognise lease liabilities and right-of-use assets for short-term leases, presented in the table above\ufffd Variable lease payments In addition to the lease liabilities above, the group is committed to pay variable lease payments for some of their leases\ufffd The variable lease payments are expensed as incurred\ufffd Extension optionsThe lease term represents the non-cancellable period of the lease together with periods covered by an option to extend the lease if the lessee is reasonably certain to excercise that option\ufffd Generally it is not considered reasonable certain that extension options will be exercised\ufffd Typically, lease contracts are renegotiated at the end of the non-cancellable period, and a new contract is entered into on better terms, in the form of both shorter duration and lower rent\ufffd This means that extension options in the lease contracts are not normally included in the IFRS 16 calculation\ufffd There are no indications of a need for impairment of right-of-use assets in 2022\ufffd ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1139-2": {
"value": "15 Acquisitions of companiesEuropris acquired 67 per cent of Strikkemekka for NOK 88\ufffd4 million in cash, a transaction which was closed on 1 July 2022\ufffd The main revenue contributor is Strikkemekka\ufffdno\ufffd The knitting category is a good match with Europris\u2019 existing business, and a potential exists for synergies through joint purchasing of both goods and services and the development of e-commerce solutions\ufffd The acquisition also includes Designhandel, an online store in Norway and Sweden for kitchenware and smaller home interior products\ufffd The aquired company had revenues of NOK 193 million and EBITDA of NOK 7 million for the for the full year 2022 (unaudited)\ufffd The purchase price was NOK 88\ufffd4 million, based on equity value for 67 per cent, and Europris has a pre-emptive right to acquire the remaining shares in Strikkemekka\ufffd The excess value of the acquisition relates to goodwill in the purchase price allocation. Strikkemekka was consolidated into the Europris group\u2019s financial statements as of 1 July 2022\ufffdThe remaining 33 per cent of Strikkemekka Holding AS is owned by the founder Eirik Fuglestad\ufffd Fuglestad is employed as CEO of Strikkemekka. Europris has a right and obligation to buy Fuglestad\u2019s share if Fuglestad\u2019s employment is terminated by either of the parties\ufffd The price to be paid is based on a multiple of EBITDA, and is consistent with the price formula used in the original purchase of the 67 per cent\ufffd A financial liability has been recognised for Europris obligation to purchase Fuglestad\u2019s share should the employment be terminated, with a corresponding charge directly to shareholders equity\ufffd The liability shall be estimated at the present value of the redemption amount, which is estimated to the consideration to be paid if the employment is terminated at period end\ufffd In the statement of financial position, the liability is recognised separately as put option liability\ufffdGoodwill comprises a number of elements which individually cannot be quantified\ufffd Most significant is the well positioned business and the established reputation in the market\ufffd The skilled workforce, as well as supplier and customer relations (non-contractual), are also important elements\ufffdAcquired companies statement of financial position Total fair valueTotal intangible assets1Total fixed assets28Inventories33Receivables5Cash 5Total assets72Non-current liabilities(26)Current liabilities(23)Non-controlling interests(44)Net assets(21)Goodwill111Net asset acquired 31.12.202290Acquired companies Acquisitions Allocation of excess values After acquisition dateDate of Ownership and Acquisition Operating Net GoodwillFigures in NOK millioncontrolvoting rightscostincomeprofitStrikkemekka Holding AS July 2022 67% 88 101 1111The acquired company was paid in cash\ufffd ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1161-2": {
"value": "16 Investments in associated companies In June 2018, the group acquired 20 per cent of Runsvengruppen AB (\u00d6oB), a Swedish discount variety retailer\ufffd \u00d6oB has its head office in Sk\u00e4nninge and runs 91 stores across Sweden\ufffdThe Europris group owns 20 per cent of the shares and voting rights in Runsvengruppen AS\ufffdBased on equity value, using a fixed multiple of 7\ufffd7 on adjusted EBITDA for \u00d6oB in 2018, the purchase price was determined as NOK 115\ufffd2 million\ufffd NOK 4\ufffd3 million in transaction expenses has also been recognised as part of the acquisition cost, bringing the total investment to NOK 119\ufffd5 million\ufffd The vendor note issued when closing the deal is converted to 4,349,695 Europris shares, corresponding to 2\ufffd61 per cent of the share capital\ufffd Figures in SEK million 2022 2021UnauditedAuditedTotal operating income 4,074\ufffd8 3,899\ufffd0 Profit for the year NA 13\ufffd5 Current assets NA 980\ufffd2 Non-current assets NA 993\ufffd3 Current liabilities NA 846\ufffd6 Non-current liabilities NA 702\ufffd1 Equity NA 424\ufffd8 Book value 01\ufffd01 128\ufffd7 128\ufffd5 Estimated profit for the period 4\ufffd0 0\ufffd2 Book value 31.12 132.7 128.7 The group's share of equity 89\ufffd0 77\ufffd1 Goodwill 49\ufffd8 49\ufffd8 Goodwill adjustment (6\ufffd1) 1\ufffd8 Book value 31.12 132.7 128.7 A summary of the financial information from Runsvengruppen AB group, based on 100 per cent figures:Europris holds an option to acquire the remaining 80 per cent of the shares in Runsvengruppen AB\ufffd Whether the option is to be exercised has been further delayed\ufffd The fair value of the option is considered immaterial and is not recognised in the balance sheet\ufffd ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1178-2": {
"value": "Figures are stated in NOK 1,000 2022 2021Changes in non-controlling interests Non-controlling interests 01\ufffd01 268,680 - Increase due to acquisitions in companies with non-controlling interests 47,977 246,528 Non-controlling interests\u2019 share of profit/loss 21,887 22,152 Dividend to non-controlling interests (16,500) - Translation differences 38 - Non-controlling interests 31.12 322,082 268,680 Breakdown of non-controlling interests' share of profit/lossLunehjem\ufffdno AS 52 1,086 Lekekassen Holding AS 20,928 21,067 Strikkemekka Holding AS 906 - Total non-controlling interests' share of profit/loss 21,887 22,152 Breakdown of non-controlling interestsLunehjem\ufffdno AS 6,302 1,812 Lekekassen Holding AS 271,627 266,868 Strikkemekka Holding AS 44,153 - Total non-controlling interests 322,082 268,680 17 Non-controlling interests",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1180-2": {
"value": "18 Earnings per shareEarnings per share are calculated by dividing profit attributable to ordinary shareholders by a weighted average of ordinary shares outstanding during the period\ufffd The average number of shares outstanding adjusted to take account of the holding of treasury shares\ufffd Figures are stated in NOK 1,000, except per share amounts 2022 2021Profit for the period 1,041,856 1,103,963 Profit available to holders of ordinary shares 1,019,969 1,081,811 Number of ordinary shares 166,969 166,969 Weighted average of ordinary shares outstanding 160,989 160,870 Earnings per ordinary share (basic) 6.34 6.72 Earnings per ordinary share (diluted) 6.34 6.72 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1185-2": {
"value": "Figures are stated in NOK 1,000 2022 2021 Trade receivables Trade receivables 215,775 216,080 Provision for impairment(600) (600) Net trade receivables 215,175 215,480 Other receivablesUnbilled receivables 52,064 38,242 Prepaid expenses 53 215 Other receivables 13,140 5,784 Other receivables 65,256 44,241 Provisions 62,882 60,816 Total 343,312 320,538 Non-current receivablesDeposits and loans to franchisees 36,651 28,391 Other receivables 36,651 28,391 Total current and non-current receivables 379,963 348,929 The carrying amount of trade receivables, prepayments and other receivables is assessed as not differing materially from fair value\ufffdFigures are stated in NOK 1,000 2022 2021Provision for impairment of trade receivablesAt 01\ufffd01 600 600 Change in provision- - At 31.12 600 600 Ageing of trade receivablesNot due 207,014 206,870 Due 8,161 8,610 Total 215,175 215,480 Accounts receivable older than 90 days constituted an insignificant portion of overdue items at 31\ufffd12\ufffd This applies to both years\ufffd19 Trade receivables and other receivables",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1187-2": {
"value": "Figures are stated in NOK 1,000 2022 2021Inventories 2,411,847 2,025,769 - Provision for obsolescence (28,010) (28,457)Booked value 2,383,837 1,997,312Provision for obsolescenceAt 01\ufffd01 (28,457) (35,283)Change in accruals 447 6,826 Provision for impairment at 31.12 (28,010) (28,457)Carrying amount of inventory which has been impaired 407,626 323,854The group makes provisions for impairment of inventory\ufffd These provisions are estimated and require in-depth knowledge of the goods and market conditions\ufffd See more details in note 3\ufffd1\ufffda\ufffdFigures are stated in NOK 1,000 2022 2021Cost of goods sold4,894,966 4,638,884Foreign exchange currency effects (62,183) (46,741)Net cost of goods sold 4,832,783 4,592,143 Unrealised gains and losses are classified as part of the cost of goods sold (COGS) in the profit or loss statement\ufffd Similarly, unrealised foreign currency exchange gains and losses on inventory trade payables are also included as part of COGS\ufffd All gains and losses, both realised and unrealised, related to the acquisition of inventory are included as part of COGS\ufffd 20 Inventories and cost of goods sold",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1193-2": {
"value": "Figures are stated in NOK 1,000 2022 2021Cash 464,488 570,286Total 464,488 570,286Figures are stated in NOK 1,000 2022 2021Cash 461,422 567,347Bank deposits restricted for employee tax witholdings3,066 2,939Net cash 464,488 570,28621 CashNet cash in the consolidated statement of cash flows includes the followingThe group has established a guarantee for employee tax withholdings of a total of NOK 65 million\ufffdThe group has overdraft facilities of NOK 1,435 million\ufffd See note 23 for further information\ufffd ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1199-2": {
"value": "22 Share capital and shareholder information The share capital of Europris ASA is NOK 166,968,888, consisting of 166,968,888 shares with par value of NOK 1\ufffd The company\u2019s share capital consists of one class of shares, whereby all shares have the same voting rights.Shares held by directors, CEO and CFO Title Number of sharesTom Vidar Rygh (directly and indirectly through Retiro AS) Chair 620,227 P\u00e5l Wibe (Nordkronen II AS) Director 408,572 Karl Svensson (directly and indirectly through RuNor AS) Director 281,891 Tone Fintland Director 21,000 Claus Juel-Jensen Director 17,304 Hege B\u00f8mark Director 8,129 Bente Sollid Storehaug (Digital Hverdag AS) Director 2,038 Espen Eldal (directly and indirectly through Knipen AS) CEO 620,720 Stina C Byre CFO 16,643 Major shareholders at 31 December 2022 Number of shares Share of capitalFolketrygdfondet 19,988,067 12\ufffd0%Verdipapirfondet Alfred Berg Gamba 6,554,850 3\ufffd9%The Bank of New York Mellon (FMR) Nominee 5,964,233 3\ufffd6%Europris ASA 5,938,263 3\ufffd6%Runor AS 4,349,695 2\ufffd6%State Street Bank and Trust Company Nominee 4,123,794 2\ufffd5%Verdipapirfondet Storebrand Norge 3,661,622 2\ufffd2%The Northern Trust Company Nominee 3,112,200 1\ufffd9%Brown Brothers Harriman & Co\ufffd Nominee 2,947,200 1\ufffd8%State Street Bank and Trust Company Nominee 2,899,159 1\ufffd7%The Bank of New York Mellon Nominee 2,703,351 1\ufffd6%Vevlen G\u00e5rd AS 2,400,000 1\ufffd4%Skandinaviska Enskilda Banken AB (Sissener AS) Nominee 2,400,000 1\ufffd4%Verdipapirfondet Holberg Norge 2,200,000 1\ufffd3%Verdipapirfondet DNB Asset Management 2,166,728 1\ufffd3%Verdipapirfondet Holberg Norden 2,150,000 1\ufffd3%State Street Bank and Trust Company Nominee 2,064,427 1\ufffd2%State Street Bank and Trust Company Nominee 2,020,012 1\ufffd2%Verdipapirfondet Alfred Berg Norge 1,700,716 1\ufffd0%Verdipapirfondet KLP Aksje Norge 1,669,058 1\ufffd0%Others 85,955,513 51\ufffd5%Total shares 166,968,888 100.0%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1204-2": {
"value": "Treasury shares at 31 December 2022 Nominal value Number of shares Fair value (NOK)Shares owned by Europris ASA 5,938,263 5,938,263 404,692,623 Change in number of treasury sharesTreasury shares 01\ufffd01\ufffd2022 5,997,376 Sale of treasury share to senior execuitives and directors (59,113) Treasury shares 31.12.2022 5,938,263 Treasury shares have been deducted from equity at cost\ufffd The nominal value of the shares has been deducted from paid-in capital\ufffd Average cost price for treasury shares is NOK 44\ufffd47\ufffd",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1209-2": {
"value": "The amortised cost of the bank debt is assessed as not differing materially from fair value\ufffd The term loan has been refinanced in 2020, and the risk premium and the interest-rate margin would not be materially changed\ufffd Fair value is therefore assumed to be approximately equal to the carrying amount at the balance sheet date\ufffd The group\u2019s business risk and credit risk have not changed significantly in the period. 23 Bank borrowings The group signed a new loan agreement in December 2019 and the financing was in place in January 2020\ufffd This loan agreement is a three-year term loan and revolving credit facility agreement with options for one plus one year\ufffd One option period was not exercised, while the second option to extend for one year was exercised, and the loan agreement runs until January 2024\ufffd The loan is syndicated through three credit institutions: DNB Bank, Danske Bank and Nordea\ufffd2022 2021Figures are stated in NOK 1,000 Amortised cost Nominal value Amortised cost Nominal valueNon-current liabilitiesDebt to financial institutions 1,085,349 1,090,009 1,091,521 1,094,989 Sub-total 1,085,349 1,090,009 1,091,521 1,094,989 Figures are stated in NOK 1,000 2022 2021Current liabilitiesFirst-year instalment non-current debt 5,000 5,000 Overdraft facilities - off-balance sheetThe loan facility includes an overdraft facility, which consists of Overdraft and multi-currency group account 235,500 225,000 Revolving facility loan 1,174,000 1,174,000 Guarantees 26,000 26,000 Total 1,435,500 1,425,000 Drawn guarantees 2,999 14,544 Undrawn overdraft facilities 1,432,501 1,410,456 Covenants are measured and reported quarterly\ufffd In the bank agreement, the covenant (leverage ratio) will be at 3\ufffd25 for any test date in the remainder of the agreement period\ufffdThe group was in compliance with financial convenants in 2022\ufffd Convenants related to bank agreementAt 31.12.2022Leverage ratio \u2013 net debt/adjusted EBITDA (according to the bank agreement) 3\ufffd25Europris leverage ratio \u2013 net debt/adjusted EBITDA (according to the bank agreement) 0\ufffd43See note 2\ufffd3 for the maturity structure of all financial liabilities\ufffdNo assets are currently pledged under the loan agreement\ufffdMaturity structure including interest2022 2021Within one year 29,675 30,225One to two years 1,029,313 114,672Two to five years 19,575 1,022,000After five years 68,750 73,750Effective interest rate at 31.122022 2021Term loan 2\ufffd98% 2\ufffd04%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1229-2": {
"value": "24 DerivativesFigures are stated in NOK 1,000 2022 2021Interest-rate swaps \u2013 expiring within one year 4,725 11,494 Interest-rate swaps \u2013 expiring after five years 76,667 37,676 Total derivatives - asset 81,392 49,170 Forward exchange contracts \u2013 expiring within one year 8,973 2,940 Total derivatives - liability 8,973 2,940 Net derivative asset (liability) 72,419 46,230 Amount in Average Termination NOK 1,000 exchange rate Nominal principal forward contracts to purchase (USD) 390,291 9\ufffd96 Jan-Jun 2023Nominal principal forward contracts to purchase (EUR) 113,913 10\ufffd32 Jan-Jun 2023Nominal principal forward contracts to purchase (DKK) 30,951 1\ufffd41 Jan-Dec 20232022 2021Lowest fixed interest rate in interest-rate swap agreement 0\ufffd780% 0\ufffd780%Highest fixed interest rate in interest-rate swap agreement 0\ufffd917% 0\ufffd917%Nominal principal in interest-rate swaps 600,000 600,000 Forward exchange contractsThe group faces currency risk arising from purchases in foreign currencies\ufffd The group hedges currency fluctuations by entering into forward exchange contracts\ufffd The group does not use hedge accounting\ufffd Forward exchange contracts are measured at fair value through profit and loss\ufffd Interest rate swapsThe group has entered into interest-rate swap agreements of a total of NOK 600 million to hedge part of its interest-rate risk fluctuations\ufffd Of these contracts, NOK 300 million expires in July 2027 and NOK 300 million in July 2030. With these contracts 60 per cent of the principal of the group\u2019s bank loans is presently hedged. The group does not use hedge accounting\ufffd The interest-rate swaps are measured at fair value through profit and loss\ufffd ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1243-2": {
"value": " 25 Financial instruments by category Figures are stated in NOK 1,000 2022 2021Financial assets measured at amortised cost Non-current receivables 36,651 28,391 Trade receivables 215,175 215,480 Other receivables 65,256 44,241 Cash 464,488 570,286 Financial liabilities measured at amortised costNon-current debt (1,085,349) (1,091,521) First year instalment non-current debt (5,000) (5,000) Accounts payable (876,419) (843,854) Put option liability (281,221) (246,528) Other current payables (799,773) (780,402) Assets/liabilities measured at fair value through profit and lossDerivatives - asset 81,392 49,169 Derivatives - liability (8,973) (2,940) Net financial instruments (2,193,774) (2,062, 676) All the group\u2019s financial instruments measured at fair value are classified as level 2. Level 2 consists of financial instruments with no quoted prices in active markets for identical assets or liabilities which are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices)\ufffd Level 2 assets and liabilities are measured by using valuation methods\ufffd These valuation methods utilise observed data and the group\u2019s own estimates. If all significant data required to measure the fair value of an instrument is observable data,then the instrument is classified as level 2\ufffd Special valuation methods which are being used to value financial instruments include: - fair value of interest-rate swaps is measured as the net present value of estimated future cash flows based on the observable yield curve - fair value of forward exchange contracts is measured as the net present value of the difference between the contractual forward rate and the forward rate of the currency at the balance-sheet date, multiplied by the contractual volume in foreign currency\ufffd ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1245-3": {
"value": "All the group\u2019s financial instruments measured at fair value are classified as level 2. Level 2 consists of financial instruments with no quoted prices in active markets for identical assets or liabilities which are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices)\ufffd Level 2 assets and liabilities are measured by using valuation methods\ufffd These valuation methods utilise observed data and the group\u2019s own estimates. If all significant data required to measure the fair value of an instrument is observable data,then the instrument is classified as level 2\ufffd Special valuation methods which are being used to value financial instruments include: - fair value of interest-rate swaps is measured as the net present value of estimated future cash flows based on the observable yield curve - fair value of forward exchange contracts is measured as the net present value of the difference between the contractual forward rate and the forward rate of the currency at the balance-sheet date, multiplied by the contractual volume in foreign currency\ufffd ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1257-2": {
"value": "26 Reconciliation of liabilities arising from financing activities Non-cash changes Financial Acquisition liabilities of Other Figures are stated in NOK 1,00001.01.subsidiaries Cash flows Leaseschanges Total 31.122022Borrowings 1,096,521 1,259 (5,000) - (2,431) 1,090,349Lease liabilities 2,403,718 28,666 (482,008) 586,615 - 2,536,991Financial liabilities 3,500,239 29,925 (487,008) 586,615 (2,431) 3,627,3402021Borrowings 995,082 102,553 (3,750) - 2,636 1,096,521Lease liabilities 2,324,300 18,242 (449,162) 510,339 - 2,403,718Financial liabilities 3,319,382 120,795 (452,912) 510,339 2,636 3,500,239",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1258-2": {
"value": "27 Related parties\u201dThe group\u2019s related parties include its associates, key management personnel, directors and major shareholders\ufffdAll subsidaries included in note 1\ufffd3 are related parties of Europris ASA\ufffd For management remuneration, refer to note 7 \u2013 Management remuneration\ufffd\u201d No significant transactions were conducted with related parties in 2022\ufffd ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1264-2": {
"value": "28 Contingent liabilities There are no significant contingent liabilities at 31\ufffd12\ufffd2022\ufffd",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"pp-value-1266-2": {
"value": "29 Events after the balance-sheet date There were no subsequent events after the balance sheet date and before the date of the approval of the financial statements which provide new information about conditions which existed at the balance sheet date which are not currently reflected in the financial statements, or significant events after the balance sheet date which require further disclosures\ufffd ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"f43840": {
"value": "Europris ASA",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"f43851": {
"value": "ASA",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"f55363": {
"value": "Europris ASA",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"f55365": {
"value": "Dikeveien 57, P O Box 1421",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
}
}
}