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"s10_notes__6__11": {
"value": "1 Accounting principles1.1 Basis of preparationThe consolidated financial statements for Europris ASA (\u201dthe group\u201d) have been prepared in accordance with the IFRS\u00ae Accounting Standards as adopted by the EU, as well as Norwegian disclosure requirements pursuant to section 3-9 of the Norwegian Accounting Act at 31 December 2023. The accounting policies adopted are consistent with those of the previous financial year. The board approved the consolidated financial state-ments on 19 March 2024. 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.The group has applied the going concern assumption in preparing its consolidated financial statements. When assessing this assumption, management has assessed all available information regarding future expectations.The preparation of financial statements in conformity with the IFRS requires the use of certain critical accounting estimates. 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 consolidated financial statements are disclosed in note 3.The group\u2019s intention is to adopt relevant new and amended standards and interpretations when they become effective. The group has adopted the amend-ments to IAS 12 for the first time in the current year, see section 1.7. 1.2 ConsolidationThe consolidated financial statements include the parent company Europris ASA and all its subsidiaries. Subsidiaries are all entities over which the group has control, following the principles set out in IFRS 10 Consolidated Financial Statement, and are fully consoli-dated from the date on which control is transferred to the group. Company Ownership/voting shareEuropris ASA parent companyEuropris Holding AS 100%Europris AS 100%Europris Butikkdrift AS 100%Lekekassen Holding AS 100%Lunehjem.no AS 67%Strikkemekkea Holding AS 67%Based on the application guidance in IFRS 10, using the control term as the decisive criterion to decide whether a company should be included in the consoli-dated financial statements, the group has determined that it does not control its franchisees and the franchises are therefore not consolidated.Leira Lavpris AS and Gurudev AS (Europris Holme-strand) was acquired by Europris AS at January 2023 and merged with Europris Butikkdrift AS with effect from 1 January 2023. In addition, the remaining 33% of Lekekassen were acquired by Europris AS in March 2023.The group applies the acquisition method to account for business combinations. Any non-controlling interest in the acquiree is recognised on an acquisition-by-acquisition basis, either at fair value or at the non- controlling interest\u2019s proportionate share of the recog-nised 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. 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.Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the group.1.3 Investment in associatesThe group holds an interest in an associate, Runsven-gruppen AB. Associates are accounted for using the equity method from the date when significant influence is achieved until such influence ceases. The group\u2019s share of the results of operations of the associate is shown on the face of the statement of profit or loss outside operation profit. In addition, when there has been a change recognised directly in the equity of the associate, the group recognises its share of any changes, when applicable, in the statement of changes in equity. Goodwill relating to the associate is included in the carrying amount of the investment and is not tested for impairment individually. If there are indications that the investment in the associate is impaired, the group will perform an impairment test of the carrying amount of the investment. Any impairment losses are recognised as share of profit of an associate in the statement of profit or loss.1.4 Segment reportingThe Europris group has one reportable segment. The chief operating decision-maker, who is responsible for allocating resources and assessing performance of the operating segments, has been identified as the group management. Operating segments are reported in a manner consistent with internal reporting provided to the chief operating decision-maker.1.5 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). 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. 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. Non-monetary items which are measured at fair value in foreign currency are translated into the functional currency at the reporting date. Changes in exchange rates are recognised continuously in operating profit.The consolidated financial statements are presented in NOK, which is the group\u2019s presentation currency.1.6 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. The group has generally concluded that it is the principal in its revenue arrangements, because it typically controls the goods or services before transferring them to the customer. 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. The group recognises revenue from the sale of goods at the point in time when control of the goods is transferred to the customer, generally at the point of delivery. Retail sales are usually settled in cash or by debit or credit cards. Certain contracts provide a customer with a right to return the goods within a specified period. 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.Revenue from online stores is recognised when control of the goods is transferred to the customer, which is the point of delivery to the carrier. The return policy for online sales is the same as for store sales, and the expected return rate is calculated using the same method as described above. Sales from online store is settled by debit or credit cards.Franchise feeThe fees received from franchises are recorded as \u201cother income\u201d. The franchise fee is calculated based on a percentage of the sales.1.7 Current and deferred income taxThe tax expense for the period comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, the tax is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities.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. However, deferred tax liabilities are not recognised with regard to goodwill arising from business combinations. 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.Deferred income tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.Deferred 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 difference will not reverse in the foreseeable future. Generally, the group is unable to control the reversal of the temporary difference for associates. Deferred income tax assets are recognised on deductible temporary differences arising from invest-ments in subsidiaries, associates and joint arrangements 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.Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities, and when the deferred 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.The group has adopted the amendments to IAS 12 for the first time in the current year. The IASB amends the scope of IAS 12 to clarify that the standard applies to income taxes arising from tax law enacted or substan-tively enacted to implement the Pillar Two model rules published by the OECD, including tax law that imple-ments qualified domestic minimum top-up taxes described in those rules.The amendments introduce a temporary exception to the accounting requirements for deferred taxes in IAS 12, so that an entity would neither recognise nor disclose information about deferred tax assets and liabilities related to Pillar Two income taxes.Following the amendments, the group is required to disclose that it has applied the exception and to disclose separately its current tax expense (income) related to Pillar Two income taxes.1.8 Property, plant and equipmentProperty, plant and equipment are recorded at histo-rical cost less depreciation. Historical cost includes expenditure which is directly attributable to the acqui-sition of the items. 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. The carrying amount of replaced parts is derecognised when replaced. All other repairs and maintenance expenditures are recognised in profit and loss in the period when the expense is incurred. 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 each reporting period.An 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.Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the income statement.1.9 LeasesIdentifying a leaseAt the inception of a contract, the group assesses whether the contract is or contains a lease. A contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for a consideration.The 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 the use 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. The group then accounts for each lease component in the contract as a lease separately from non-lease components of the contract.Recognition 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.Lease liabilitiesThe lease liability is recognised at the commence-ment date of the lease. 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. The 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 exercise that option. 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 date\u2022 the 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.The 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 modifi-cations, or to reflect adjustments in lease payments due to an adjustment in an index or rate.The group does not include variable lease payments in the lease liability. Instead, the group recognises these variable lease expenses in profit or loss.The group presents its lease liabilities as separate line items in the statement of financial position.Right-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. 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 commencement 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.The 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. 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. Store profitability is monitored on an ongoing basis and stores that deliver below expectations are followed up and necessary measures implemented.1.10 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. 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.For 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. 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. Goodwill is monitored at the operating segment level.Goodwill impairment reviews are performed annually or more frequently if events or changes in circumstances indicate a potential impairment. 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. Any impairment is recognised immediately as an expense and is not subsequently reversed.Trademarks and contractual rightsSeparately acquired trademarks and contractual rights are recognised at cost. Trademarks and contractual rights acquired in a business combination are recognised at fair value at the acquisition date. 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. Contractual rights and licences have a finite useful life and are carried at cost less accumulated amortisation. Amortisation is calculated using the straight-line method to allocate the cost of contractual rights over their estimated useful life.SoftwareCosts associated with maintaining computer software programmes are recognised as an expense as incurred. Development 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.Computer software development costs recognised as assets are amortised over their estimated useful lives of three years.1.11 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.Financial assetsThe group\u00b4s financial assets are derivatives, trade receivables, other receivables and cash.The 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. 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.The group classifies its financial assets in these categories:\u2022 financial assets at amortised cost\u2022 derivatives at fair value through profit and loss.The group does not apply hedge accounting.Financial 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.Financial assets at amortised cost are subsequently measured using the effective interest (EIR) method and are subject to impairment. Gains and losses are recog-nised in profit or loss when the asset is derecognised, modified or impaired.The group\u2019s financial assets at amortised cost include trade receivables and other current deposits. 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. Receivables are subsequently measured at amortised cost using the EIR method minus provision for expected credit losses.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. The category includes foreign exchange contracts, interest rate swaps and options.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. the group has transferred substantially all the risks and rewards of the asset, or b. the group has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset.Financial liabilitiesFinancial liabilities are classified, at initial recognition, as loans and borrowings, payables, or derivatives through profit and loss. Derivatives are recognised initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs. Derivatives are financial liabilities when the fair value is negative, accounted for in the same way as derivatives as assets.Loans, borrowings and payables After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost using the EIR method. Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process.Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs which are an integral part of the EIR. The EIR amortisation is included as finance costs in the statement of profit or loss. Payables are measured at their nominal amount when the effect of discounting is not material.Borrowings 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.Derecognition of financial liabilities A financial liability is derecognised when the obligation under the liability is discharged or cancelled or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recog-nition of a new liability. The difference in the respective carrying amounts is recognised in the statement of profit or loss.1.12 Inventories and cost of goods soldInventories are stated at the lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. 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. Foreseeable obsolescence is assessed continuously. The group\u2019s inventories consist solely of goods purchased for resale. Goods for sale are often purchased in currencies other than Norwegian kroner, and the purchase price in Norwegian kroner is locked in through the use of foreign currency derivative contracts. 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). Similarly, unrealised foreign currency exchange gains 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.1.13 Cash Cash includes cash in hand and bank deposits. Bank overdrafts are presented in the statement of cash flows less cash.1.14 Treasury sharesWhen treasury shares are repurchased, the purchase price including directly attributable costs is recognised in equity. Treasury shares are presented as a reduction in equity. Losses or gains on transactions involving treasury shares are not recognised in the statement of comprehensive income.1.15 Post-employment benefitsThe group has two post-employment schemes: one defined contribution and one contractual retirement scheme. 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 propor- tionate share of pension expense, liability and funds in the collective scheme.In a defined contribution arrangement, the group contributes to a public or private insurance plan. The group has no remaining liabilities after the contribution to the insurance plan has been made. The contributions are recognised as a personnel expense when they are incurred.1.16 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.Provisions 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. The timing or amount of the outflow may still be uncertain. 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. A provision for warranties is recognised when the underlying products or services are sold. The provision is based on historical warranty data and an assessment of all possible outcomes and the accompanying proba-bilities.1.17 Written put options over non-controlling interestThe group has written put options over non-controlling interests in Strikkemekka Holding AS (\u201cStrikkemekka\u201d). The holder of the non-controlling shares is also the CEO of Strikkemekka. If the CEO resigns, the group has a right and an obligation to purchase the shares in Strikkemekka for a cash consideration. The conside-ration to be paid is based on a multiple of EBITDA. 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. 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.1.18 Contingent liabilities and assetsContingent liabilities are not recognised in the financial statements. In cases where the possible outflow of economic resources as a result of existing obligations is considered improbable or remote, no liability is recognised. A contingent asset is not recognised in the financial statements, but disclosed if it is probable that the benefit will flow to the group.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__12": {
"value": "1.1 Basis of preparationThe consolidated financial statements for Europris ASA (\u201dthe group\u201d) have been prepared in accordance with the IFRS\u00ae Accounting Standards as adopted by the EU, as well as Norwegian disclosure requirements pursuant to section 3-9 of the Norwegian Accounting Act at 31 December 2023. The accounting policies adopted are consistent with those of the previous financial year. The board approved the consolidated financial state-ments on 19 March 2024. 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.The group has applied the going concern assumption in preparing its consolidated financial statements. When assessing this assumption, management has assessed all available information regarding future expectations.The preparation of financial statements in conformity with the IFRS requires the use of certain critical accounting estimates. 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 consolidated financial statements are disclosed in note 3.The group\u2019s intention is to adopt relevant new and amended standards and interpretations when they become effective. The group has adopted the amend-ments to IAS 12 for the first time in the current year, see section 1.7.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__14": {
"value": "The consolidated financial statements for Europris ASA (\u201dthe group\u201d) have been prepared in accordance with the IFRS\u00ae Accounting Standards as adopted by the EU",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__13": {
"value": "Europris ASA",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__16": {
"value": "1.2 ConsolidationThe consolidated financial statements include the parent company Europris ASA and all its subsidiaries. Subsidiaries are all entities over which the group has control, following the principles set out in IFRS 10 Consolidated Financial Statement, and are fully consoli-dated from the date on which control is transferred to the group. Company Ownership/voting shareEuropris ASA parent companyEuropris Holding AS 100%Europris AS 100%Europris Butikkdrift AS 100%Lekekassen Holding AS 100%Lunehjem.no AS 67%Strikkemekkea Holding AS 67%Based on the application guidance in IFRS 10, using the control term as the decisive criterion to decide whether a company should be included in the consoli-dated financial statements, the group has determined that it does not control its franchisees and the franchises are therefore not consolidated.Leira Lavpris AS and Gurudev AS (Europris Holme-strand) was acquired by Europris AS at January 2023 and merged with Europris Butikkdrift AS with effect from 1 January 2023. In addition, the remaining 33% of Lekekassen were acquired by Europris AS in March 2023.The group applies the acquisition method to account for business combinations. Any non-controlling interest in the acquiree is recognised on an acquisition-by-acquisition basis, either at fair value or at the non- controlling interest\u2019s proportionate share of the recog-nised 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. 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.Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the group.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__15": {
"value": "1.2 ConsolidationThe consolidated financial statements include the parent company Europris ASA and all its subsidiaries. Subsidiaries are all entities over which the group has control, following the principles set out in IFRS 10 Consolidated Financial Statement, and are fully consoli-dated from the date on which control is transferred to the group. Company Ownership/voting shareEuropris ASA parent companyEuropris Holding AS 100%Europris AS 100%Europris Butikkdrift AS 100%Lekekassen Holding AS 100%Lunehjem.no AS 67%Strikkemekkea Holding AS 67%Based on the application guidance in IFRS 10, using the control term as the decisive criterion to decide whether a company should be included in the consoli-dated financial statements, the group has determined that it does not control its franchisees and the franchises are therefore not consolidated.Leira Lavpris AS and Gurudev AS (Europris Holme-strand) was acquired by Europris AS at January 2023 and merged with Europris Butikkdrift AS with effect from 1 January 2023. In addition, the remaining 33% of Lekekassen were acquired by Europris AS in March 2023.The group applies the acquisition method to account for business combinations. Any non-controlling interest in the acquiree is recognised on an acquisition-by-acquisition basis, either at fair value or at the non- controlling interest\u2019s proportionate share of the recog-nised 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. 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.Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the group.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__18": {
"value": "Europris ASA",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__17": {
"value": "Europris ASA",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__19": {
"value": "The group applies the acquisition method to account for business combinations. Any non-controlling interest in the acquiree is recognised on an acquisition-by-acquisition basis, either at fair value or at the non- controlling interest\u2019s proportionate share of the recog-nised 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. 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.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__20": {
"value": "1.3 Investment in associatesThe group holds an interest in an associate, Runsven-gruppen AB. Associates are accounted for using the equity method from the date when significant influence is achieved until such influence ceases. The group\u2019s share of the results of operations of the associate is shown on the face of the statement of profit or loss outside operation profit. In addition, when there has been a change recognised directly in the equity of the associate, the group recognises its share of any changes, when applicable, in the statement of changes in equity. Goodwill relating to the associate is included in the carrying amount of the investment and is not tested for impairment individually. If there are indications that the investment in the associate is impaired, the group will perform an impairment test of the carrying amount of the investment. Any impairment losses are recognised as share of profit of an associate in the statement of profit or loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__21": {
"value": "1.4 Segment reportingThe Europris group has one reportable segment. The chief operating decision-maker, who is responsible for allocating resources and assessing performance of the operating segments, has been identified as the group management. Operating segments are reported in a manner consistent with internal reporting provided to the chief operating decision-maker.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__22": {
"value": "1.5 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). 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. 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. Non-monetary items which are measured at fair value in foreign currency are translated into the functional currency at the reporting date. Changes in exchange rates are recognised continuously in operating profit.The consolidated financial statements are presented in NOK, which is the group\u2019s presentation currency.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__23": {
"value": "1.6 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. The group has generally concluded that it is the principal in its revenue arrangements, because it typically controls the goods or services before transferring them to the customer. 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. The group recognises revenue from the sale of goods at the point in time when control of the goods is transferred to the customer, generally at the point of delivery. Retail sales are usually settled in cash or by debit or credit cards. Certain contracts provide a customer with a right to return the goods within a specified period. 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.Revenue from online stores is recognised when control of the goods is transferred to the customer, which is the point of delivery to the carrier. The return policy for online sales is the same as for store sales, and the expected return rate is calculated using the same method as described above. Sales from online store is settled by debit or credit cards.Franchise feeThe fees received from franchises are recorded as \u201cother income\u201d. The franchise fee is calculated based on a percentage of the sales.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__24": {
"value": "Franchise feeThe fees received from franchises are recorded as \u201cother income\u201d. The franchise fee is calculated based on a percentage of the sales.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFranchiseFeesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__25": {
"value": "1.7 Current and deferred income taxThe tax expense for the period comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, the tax is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities.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. However, deferred tax liabilities are not recognised with regard to goodwill arising from business combinations. 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.Deferred income tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.Deferred 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 difference will not reverse in the foreseeable future. Generally, the group is unable to control the reversal of the temporary difference for associates. Deferred income tax assets are recognised on deductible temporary differences arising from invest-ments in subsidiaries, associates and joint arrangements 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.Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities, and when the deferred 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.The group has adopted the amendments to IAS 12 for the first time in the current year. The IASB amends the scope of IAS 12 to clarify that the standard applies to income taxes arising from tax law enacted or substan-tively enacted to implement the Pillar Two model rules published by the OECD, including tax law that imple-ments qualified domestic minimum top-up taxes described in those rules.The amendments introduce a temporary exception to the accounting requirements for deferred taxes in IAS 12, so that an entity would neither recognise nor disclose information about deferred tax assets and liabilities related to Pillar Two income taxes.Following the amendments, the group is required to disclose that it has applied the exception and to disclose separately its current tax expense (income) related to Pillar Two income taxes.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__26": {
"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. However, deferred tax liabilities are not recognised with regard to goodwill arising from business combinations. 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.Deferred income tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.Deferred 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 difference will not reverse in the foreseeable future. Generally, the group is unable to control the reversal of the temporary difference for associates. Deferred income tax assets are recognised on deductible temporary differences arising from invest-ments in subsidiaries, associates and joint arrangements 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.Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities, and when the deferred 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.The group has adopted the amendments to IAS 12 for the first time in the current year. The IASB amends the scope of IAS 12 to clarify that the standard applies to income taxes arising from tax law enacted or substan-tively enacted to implement the Pillar Two model rules published by the OECD, including tax law that imple-ments qualified domestic minimum top-up taxes described in those rules.The amendments introduce a temporary exception to the accounting requirements for deferred taxes in IAS 12, so that an entity would neither recognise nor disclose information about deferred tax assets and liabilities related to Pillar Two income taxes.Following the amendments, the group is required to disclose that it has applied the exception and to disclose separately its current tax expense (income) related to Pillar Two income taxes.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__27": {
"value": "1.8 Property, plant and equipmentProperty, plant and equipment are recorded at histo-rical cost less depreciation. Historical cost includes expenditure which is directly attributable to the acqui-sition of the items. 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. The carrying amount of replaced parts is derecognised when replaced. All other repairs and maintenance expenditures are recognised in profit and loss in the period when the expense is incurred. 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 each reporting period.An 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.Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the income statement.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__28": {
"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": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__29": {
"value": "1.9 LeasesIdentifying a leaseAt the inception of a contract, the group assesses whether the contract is or contains a lease. A contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for a consideration.The 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 the use 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. The group then accounts for each lease component in the contract as a lease separately from non-lease components of the contract.Recognition 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.Lease liabilitiesThe lease liability is recognised at the commence-ment date of the lease. 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. The 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 exercise that option. 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 date\u2022 the 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.The 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 modifi-cations, or to reflect adjustments in lease payments due to an adjustment in an index or rate.The group does not include variable lease payments in the lease liability. Instead, the group recognises these variable lease expenses in profit or loss.The group presents its lease liabilities as separate line items in the statement of financial position.Right-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. 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 commencement 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.The 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. 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. Store profitability is monitored on an ongoing basis and stores that deliver below expectations are followed up and necessary measures implemented.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__30": {
"value": "1.10 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. 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.For 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. 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. Goodwill is monitored at the operating segment level.Goodwill impairment reviews are performed annually or more frequently if events or changes in circumstances indicate a potential impairment. 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. Any impairment is recognised immediately as an expense and is not subsequently reversed.Trademarks and contractual rightsSeparately acquired trademarks and contractual rights are recognised at cost. Trademarks and contractual rights acquired in a business combination are recognised at fair value at the acquisition date. 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. Contractual rights and licences have a finite useful life and are carried at cost less accumulated amortisation. Amortisation is calculated using the straight-line method to allocate the cost of contractual rights over their estimated useful life.SoftwareCosts associated with maintaining computer software programmes are recognised as an expense as incurred. Development 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.Computer software development costs recognised as assets are amortised over their estimated useful lives of three years.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__31": {
"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. 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.For 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. 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. Goodwill is monitored at the operating segment level.Goodwill impairment reviews are performed annually or more frequently if events or changes in circumstances indicate a potential impairment. 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. Any impairment is recognised immediately as an expense and is not subsequently reversed.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__32": {
"value": "Trademarks and contractual rightsSeparately acquired trademarks and contractual rights are recognised at cost. Trademarks and contractual rights acquired in a business combination are recognised at fair value at the acquisition date. 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. Contractual rights and licences have a finite useful life and are carried at cost less accumulated amortisation. Amortisation is calculated using the straight-line method to allocate the cost of contractual rights over their estimated useful life.SoftwareCosts associated with maintaining computer software programmes are recognised as an expense as incurred. Development 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.Computer software development costs recognised as assets are amortised over their estimated useful lives of three years.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__33": {
"value": "1.11 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.Financial assetsThe group\u00b4s financial assets are derivatives, trade receivables, other receivables and cash.The 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. 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.The group classifies its financial assets in these categories:\u2022 financial assets at amortised cost\u2022 derivatives at fair value through profit and loss.The group does not apply hedge accounting.Financial 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.Financial assets at amortised cost are subsequently measured using the effective interest (EIR) method and are subject to impairment. Gains and losses are recog-nised in profit or loss when the asset is derecognised, modified or impaired.The group\u2019s financial assets at amortised cost include trade receivables and other current deposits. 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. Receivables are subsequently measured at amortised cost using the EIR method minus provision for expected credit losses.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. The category includes foreign exchange contracts, interest rate swaps and options.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. the group has transferred substantially all the risks and rewards of the asset, or b. the group has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset.Financial liabilitiesFinancial liabilities are classified, at initial recognition, as loans and borrowings, payables, or derivatives through profit and loss. Derivatives are recognised initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs. Derivatives are financial liabilities when the fair value is negative, accounted for in the same way as derivatives as assets.Loans, borrowings and payables After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost using the EIR method. Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process.Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs which are an integral part of the EIR. The EIR amortisation is included as finance costs in the statement of profit or loss. Payables are measured at their nominal amount when the effect of discounting is not material.Borrowings 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.Derecognition of financial liabilities A financial liability is derecognised when the obligation under the liability is discharged or cancelled or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recog-nition of a new liability. The difference in the respective carrying amounts is recognised in the statement of profit or loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__34": {
"value": "Financial assetsThe group\u00b4s financial assets are derivatives, trade receivables, other receivables and cash.The 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. 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.The group classifies its financial assets in these categories:\u2022 financial assets at amortised cost\u2022 derivatives at fair value through profit and loss.The group does not apply hedge accounting.Financial 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.Financial assets at amortised cost are subsequently measured using the effective interest (EIR) method and are subject to impairment. Gains and losses are recog-nised in profit or loss when the asset is derecognised, modified or impaired.The group\u2019s financial assets at amortised cost include trade receivables and other current deposits. 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. Receivables are subsequently measured at amortised cost using the EIR method minus provision for expected credit losses.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. The category includes foreign exchange contracts, interest rate swaps and options.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. the group has transferred substantially all the risks and rewards of the asset, or b. the group has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__35": {
"value": "derivatives at fair value through profit and loss.The group does not apply hedge accounting.Financial 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.Financial assets at amortised cost are subsequently measured using the effective interest (EIR) method and are subject to impairment. Gains and losses are recog-nised in profit or loss when the asset is derecognised, modified or impaired.The group\u2019s financial assets at amortised cost include trade receivables and other current deposits. 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. Receivables are subsequently measured at amortised cost using the EIR method minus provision for expected credit losses.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. The category includes foreign exchange contracts, interest rate swaps and options.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__36-1": {
"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. the group has transferred substantially all the risks and rewards of the asset, or b. the group has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset.Derecognition of financial liabilities A financial liability is derecognised when the obligation under the liability is discharged or cancelled or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recog-nition of a new liability. The difference in the respective carrying amounts is recognised in the statement of profit or loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__37": {
"value": "Financial liabilitiesFinancial liabilities are classified, at initial recognition, as loans and borrowings, payables, or derivatives through profit and loss. Derivatives are recognised initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs. Derivatives are financial liabilities when the fair value is negative, accounted for in the same way as derivatives as assets.Loans, borrowings and payables After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost using the EIR method. Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process.Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs which are an integral part of the EIR. The EIR amortisation is included as finance costs in the statement of profit or loss. Payables are measured at their nominal amount when the effect of discounting is not material.Borrowings 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.Derecognition of financial liabilities A financial liability is derecognised when the obligation under the liability is discharged or cancelled or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recog-nition of a new liability. The difference in the respective carrying amounts is recognised in the statement of profit or loss.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__39": {
"value": "1.12 Inventories and cost of goods soldInventories are stated at the lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. 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. Foreseeable obsolescence is assessed continuously. The group\u2019s inventories consist solely of goods purchased for resale. Goods for sale are often purchased in currencies other than Norwegian kroner, and the purchase price in Norwegian kroner is locked in through the use of foreign currency derivative contracts. 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). Similarly, unrealised foreign currency exchange gains 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.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__40": {
"value": "Goods for sale are often purchased in currencies other than Norwegian kroner, and the purchase price in Norwegian kroner is locked in through the use of foreign currency derivative contracts. 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). Similarly, unrealised foreign currency exchange gains 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.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__41": {
"value": "1.13 Cash Cash includes cash in hand and bank deposits. Bank overdrafts are presented in the statement of cash flows less cash.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__42": {
"value": "1.14 Treasury sharesWhen treasury shares are repurchased, the purchase price including directly attributable costs is recognised in equity. Treasury shares are presented as a reduction in equity. Losses or gains on transactions involving treasury shares are not recognised in the statement of comprehensive income.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__43": {
"value": "1.15 Post-employment benefitsThe group has two post-employment schemes: one defined contribution and one contractual retirement scheme. 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 propor- tionate share of pension expense, liability and funds in the collective scheme.In a defined contribution arrangement, the group contributes to a public or private insurance plan. The group has no remaining liabilities after the contribution to the insurance plan has been made. The contributions are recognised as a personnel expense when they are incurred.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__44": {
"value": "1.16 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.Provisions 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. The timing or amount of the outflow may still be uncertain. 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. A provision for warranties is recognised when the underlying products or services are sold. The provision is based on historical warranty data and an assessment of all possible outcomes and the accompanying proba-bilities.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__45": {
"value": "A provision for warranties is recognised when the underlying products or services are sold. The provision is based on historical warranty data and an assessment of all possible outcomes and the accompanying proba-bilities.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForWarrantsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__46": {
"value": "1.17 Written put options over non-controlling interestThe group has written put options over non-controlling interests in Strikkemekka Holding AS (\u201cStrikkemekka\u201d). The holder of the non-controlling shares is also the CEO of Strikkemekka. If the CEO resigns, the group has a right and an obligation to purchase the shares in Strikkemekka for a cash consideration. The conside-ration to be paid is based on a multiple of EBITDA. 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. 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.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__47": {
"value": "1.18 Contingent liabilities and assetsContingent liabilities are not recognised in the financial statements. In cases where the possible outflow of economic resources as a result of existing obligations is considered improbable or remote, no liability is recognised. A contingent asset is not recognised in the financial statements, but disclosed if it is probable that the benefit will flow to the group.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__48": {
"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 capital markets. The group uses financial derivatives to hedge against certain risks. Hedge accounting is not applied.The financial risk management programme for the group is carried out by its central treasury department under policies approved and monitored by the board. The treasury department identifies, evaluates, hedges and reports financial risks in cooperation with the various operating units in the group. 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.2.1 Market risk2.1.a Currency exchange riskThe group is exposed to currency exchange risk arising from the import of goods for sale. These transa-ctions are mainly settled in USD and EUR. 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. 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.The following table illustrates the sensitivity of the group to potential currency changes.Figures are stated in NOK 1,000Foreign currency Changes in sensitivity currency Effect on post-tax profit2023 2022USD/NOK +10% -46,443 -46,143-10% +46,443 +46,143EUR/NOK +10% -17,867 -14,184-10% +17,867 +14,184Hedge accounting is not applied.2.1.b Interest-rate riskThe group\u2019s exposure to interest-rate risk arises from its bank borrowings. 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. Management monitors development in the market, and regularly assesses the exposure to interest-rate risk. The interest-rate risk which arises from loans with a floating interest rate is managed by using interest-rate swaps. The following table illustrates the sensitivity of the group to potential interest-rate changes.Figures are stated in NOK 1,000Changes in Effect on Interest-rate sensitivityinterest ratepost-tax profit2023 +1% -3,792-1% +3,7922022 +1% -3,865-1% +3,865Hedge accounting is not applied.2.1.c Price riskThe group has limited exposure to price risk. 2.2 Credit riskThe group has limited exposure to credit risk, since most of its revenue transactions are settled by cash or debit cards. However, a small share of its revenue comes from franchise agreements, where each franchisee is granted credit. As a franchisor, the group monitors its franchisees closely to mitigate the credit risk. In addition, sales to B2B customers are a very small part of total revenues. Losses on trade receivables have historically been limited.2.3 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. The following table sets out the contractual maturities (representing undiscounted cash flows) of financial liabilities.Figures are stated in NOK 1,000Up to 6 Between Between Between At 31.12.2023months6 and 12 months1 and 2 years2 and 5 years TotalAccounts payable 879,881 - - - 879,881 Other current liabilities 348,079 - - - 348,079 Borrowings including interest 23,169 22,961 45,342 1,131,400 1,222,870 Put option liability 27,980 - - - 27,980 Derivatives 31,274 - - - 31,274 Total 1,310,383 22,961 45,342 1,131,400 2,510,084 Up to 6 Between Between Between At 31.12.2022months6 and 12 months1 and 2 years2 and 5 years Total - Accounts 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 2,651,2672.4 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). 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.At 31 December 2023, the group\u2019s equity totalled NOK3,612 million, which corresponded to an equity ratio of 38.8 per cent. The board considers Europris\u2019 capital structure to be adequate in relation to the group\u2019s objectives, strategy and risk profile.2.5 Climate risk Some of the most central topics on the agenda for the Europris group in 2023 were climate-related risks. The risks associated with climate change go beyond physical threats, where a broad category of clima-te-change hazards called transition risk is receiving increased attention. This is the potential cost to society of evolving to a low-carbon economy in order to mitigate climate change. Such costs can arise from changes to public sector policies, innovation, changes in the affordability of existing technologies (in other words, technologies which make renewable energies cheaper or allow for the removal of greenhouse gas emissions), or investor or consumer sentiment related to a greener environment (for example, a desire or requirement to divest assets, such as the equity of companies with activities which hasten climate change). Where trans-ition risk is concerned, uncertainty prevails about the future pathways for a transition to net zero which will potentially lead to adverse economic and societal impacts in a much shorter time frame than the physical risks posed by climate change.At the end of 2023, no material climate risks have been identified that will have an impact on the consoli-dated financial statements of the group.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__49": {
"value": "2.1 Market risk2.1.a Currency exchange riskThe group is exposed to currency exchange risk arising from the import of goods for sale. These transa-ctions are mainly settled in USD and EUR. 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. 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.The following table illustrates the sensitivity of the group to potential currency changes.Figures are stated in NOK 1,000Foreign currency Changes in sensitivity currency Effect on post-tax profit2023 2022USD/NOK +10% -46,443 -46,143-10% +46,443 +46,143EUR/NOK +10% -17,867 -14,184-10% +17,867 +14,184Hedge accounting is not applied.2.1.b Interest-rate riskThe group\u2019s exposure to interest-rate risk arises from its bank borrowings. 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. Management monitors development in the market, and regularly assesses the exposure to interest-rate risk. The interest-rate risk which arises from loans with a floating interest rate is managed by using interest-rate swaps. The following table illustrates the sensitivity of the group to potential interest-rate changes.Figures are stated in NOK 1,000Changes in Effect on Interest-rate sensitivityinterest ratepost-tax profit2023 +1% -3,792-1% +3,7922022 +1% -3,865-1% +3,865Hedge accounting is not applied.2.1.c Price riskThe group has limited exposure to price risk.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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},
"s10_notes__6__50": {
"value": "2.2 Credit riskThe group has limited exposure to credit risk, since most of its revenue transactions are settled by cash or debit cards. However, a small share of its revenue comes from franchise agreements, where each franchisee is granted credit. As a franchisor, the group monitors its franchisees closely to mitigate the credit risk. In addition, sales to B2B customers are a very small part of total revenues. Losses on trade receivables have historically been limited.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__51": {
"value": "2.3 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. The following table sets out the contractual maturities (representing undiscounted cash flows) of financial liabilities.Figures are stated in NOK 1,000Up to 6 Between Between Between At 31.12.2023months6 and 12 months1 and 2 years2 and 5 years TotalAccounts payable 879,881 - - - 879,881 Other current liabilities 348,079 - - - 348,079 Borrowings including interest 23,169 22,961 45,342 1,131,400 1,222,870 Put option liability 27,980 - - - 27,980 Derivatives 31,274 - - - 31,274 Total 1,310,383 22,961 45,342 1,131,400 2,510,084 Up to 6 Between Between Between At 31.12.2022months6 and 12 months1 and 2 years2 and 5 years Total - Accounts 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",
"dimensions": {
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"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__52": {
"value": "2.4 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). 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.At 31 December 2023, the group\u2019s equity totalled NOK3,612 million, which corresponded to an equity ratio of 38.8 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": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__53": {
"value": "3 Critical accounting estimates and judgements Estimates and judgements are continuously evaluated and are based on historical experience and other factors, including expectations of future events which are believed to be reasonable.3.1 Critical accounting estimates and assumptionsThe group prepares estimates and assumptions regarding future expectations. The resulting accounting estimates will by definition seldom equal the related actual results. 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.3.1.a Provision for obsolescenceThe group makes provision for obsolescence. 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. The assessment is made on each individual inventory item and the obsolescence provision increases the longer the item remains in stock. Goods older than three years have the highest write-down rate. Write-down for obsolescence is made when the cost of the goods is higher than the expected net sales value. These provi-sions are estimate-based and require in-depth knowledge about goods and market.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. The group has established guidelines for these assess-ments. 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. This means that extension options in the lease contracts are not normally included in the IFRS 16 calculation. Determination of the discount rate as a basis for calculating the present value of future lease liabilities alsoinvolves the use of discretion. A fixed methodology has also been established for this process. The approach is based on interval division of the leases according to the remaining term of the contracts. The basis for the discount rate calculation is a risk free interest rate plus a margin reflecting the maturity of the contracts.3.1.c Written put options over non- controlling interestThe group has a written put option over the non- controlling interests in Strikkemekka Holding AS (\u201dStrikkemekka\u201d). The holder of the non-controlling shares is also the CEO of Strikkemekka. If the CEO resigns, the group has a right and an obligation to purchase the shares in Strikkemekka for a cash conside-ration. The consideration to be paid is based on a multiple of EBITDA. According to IAS 32 Financial Instruments: Presentation, a financial liability should initially be recognised at the present value of the redemption amount with a corresponding charge to equity. 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. The group has thus exercised judgement in developing its accounting policy. The group has considered that the present ownership interest of the non-controlling shares remains with the non-controlling shareholders. 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. 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. 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. 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. The financial liability for the put option over the non-controlling interests is remeasured to reflect changesin the estimated redemption amount. 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. 3.2. Judgements in applying the group\u2019s accounting principlesIFRS 10 (Consolidated financial statements) requires entities to consolidate entities they control. The standard provides extended guidance to determine whether control is present. Franchising is explicitly mentioned in the standard. The franchises are not included in the consolidated financial statements of Europris ASA. This is based on a judgement of the criteria in IFRS 10 of whether Europris controls the franchises. Through the franchise agreements, Europris essentially has control and rights related to protection of the brand name and the concept. Such rights are not sufficient to gain control under the provisions of IFRS 10. 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. Based on an assessment of these criteria in IFRS 10, Europris does not control the franchises, and they are thus not consolidated. The group confirms that there have not been any other judgements which are deemed to have a significant impact on the consolidated financial statements.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__55": {
"value": "5 Total operating income The group operates a chain of stores in the discount variety retail sector and online stores which sells consumer goods, including sales to franchise stores. A significant part of revenue comes from sales in Norway, and a minor part comes from online sales outside of Norway. Figures are stated in NOK 1,000 2023 2022Revenue from stores 8,744,561 8,263,000 Total other income 88,443 86,868Revenue from wholesale 633,916 666,342 Total revenue 9,378,477 8,929,342 Income from franchise fees 70,624 74,089 Other income 17,819 12,778 Total operating income 9,466,921 9,016,210",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__54": {
"value": "4 Segment information The group manangement is the group\u2019s chief operating decision-maker. The online companies Lekekassen, Strikkemekka and Lunehjem, are all individually below the threshold for being reportable. The group integrates the businesses of these companies into the Europris concepts. Lekekassen, Strikkemekka and Lunehjem are consi-dered to meet the criteria for aggregation into Europris. The group as a whole is therefore defined and identified as one reportable segment.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__58": {
"value": "Figures are stated in NOK 1,000 2023 2022Revenue from stores 8,744,561 8,263,000 Total other income 88,443 86,868Revenue from wholesale 633,916 666,342 Total revenue 9,378,477 8,929,342 Income from franchise fees 70,624 74,089 Other income 17,819 12,778 Total operating income 9,466,921 9,016,210",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__57": {
"value": "Figures are stated in NOK 1,000 2023 2022Revenue from stores 8,744,561 8,263,000 Total other income 88,443 86,868Revenue from wholesale 633,916 666,342 Total revenue 9,378,477 8,929,342 Income from franchise fees 70,624 74,089 Other income 17,819 12,778 Total operating income 9,466,921 9,016,210",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__56": {
"value": "Income from franchise fees 70,624 74,089",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__59-1": {
"value": "6 Employee benefit expenses and remuneration to auditorFigures are stated in NOK 1,000 2023 2022Pay expenses 1,166,335 1,100,448Social security costs 158,655 148,173Pension expenses 33,645 31,218Other benefits 14,446 15,293Total 1,373,081 1,295,131Full-time employees 2,144 2,132The group is required by Norwegian law to have a mandatory occupational pension plan. The group has a pension plan which fulfills the legal requirements, which covers all employees and is a defined contribution plan. Figures are stated in NOK 1,000 2023 2022Auditor feesAudit services 3,151 2,244Technical services related to financial reporting 71 78Total 3,222 2,322Auditor fees are presented exclusive of VAT. No auditor fees have been recorded in equity in connection with equity transactions.8 Pension liabilities Figures are stated in NOK 1,000The group has a contractual retirement pension scheme (AFP). This is a multi-employer plan, and accounted for as a defined contribution plan. The annual premium is expensed. The entity pays a premium currently set at an average of 2.5 per cent of total employee salary. Pension cost (premium) in 2023 was NOK 9,160 (2022: NOK 8,179).In addition, the group has a pension agreement with DNB Forsikring which fullfills the legal requirement under Norwegian law and covers all employees. The scheme is a defined contribution plan. Pension costs in 2023 were NOK 24,486 (2022: NOK 23,038).This scheme had 3,826 members in 2023 (2022: 3,444).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__60": {
"value": "Figures are stated in NOK 1,000 2023 2022Auditor feesAudit services 3,151 2,244Technical services related to financial reporting 71 78Total 3,222 2,322Auditor fees are presented exclusive of VAT. No auditor fees have been recorded in equity in connection with equity transactions.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__61": {
"value": "7 Management remunerationFigures are stated in NOK 1,000Title Salary Bonus Pension Other TotalEspen Eldal CEO 4,175 4,200 132 14 8,521 Stina C Byre CFO 2,016 811 132 161 3,120 Total 6,192 5,011 264 175 11,641More details on salary for senior executives are provided in the remuneration report for 2023. The remuneration report is included as an attachment to the notice of the annual general meeting. Remuneration statement The board provided a statement on salary and other remuneration for senior executives to the annual general meeting on 20 April 2023.Remuneration guidelinesThe board has established guidelines for the remune-ration of the members of the executive management. 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. The remuneration consists of a basic salary element combined with a performance- based bonus programme as set out below. The executive management participates in the company\u2019s insurance policies and can be entitled to certain fringe benefits. The remuneration committee is a sub-committee of the board which acts as a preparatory and 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.Bonus programmeEuropris has established a bonus scheme for the executive management, which is based on financial and operational performance. The maximum bonus grant for a financial year under this scheme is 13.5 months of gross base salary for the CEO and up to nine months of gross base salary for other senior executives. Maximum bonus payment during any single financial year is 12 months gross pay.Restricted share programmeIn accordance with the remuneration guidelines senior executives may participate in a restricted share programme for an investment amount limited to NOK 500,000. This programme is subject to annual approval by the board. Shares acquired through this programme are subject to a three-year lock-in period. Each restricted share will be issued at a purchase price corre-sponding 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. The reduced value applicable to the programme run in 2023 was 14 per cent. Costs for share purchases are borne by the participants, and the company does not provide credit or financing. The share programme was run in 2023 and completed on 14 September 2023. Europris ASA sold in total 16,328 shares in this programme. The market price for the shares, ie, the volume weighted average for the 10 trading days before the allocation date (31 August-13 September 2023), was NOK 60.53. The purchase price, adjusted for the reduced value from the restrictions, wasNOK 52.06.No loans or issued guarantees have been provided to the executive management group, the directors or other related parties. Remuneration of the board of directors Annual fees paid in 2023 for the board of directors: Board of directorsChair NOK 590,000 per yearDirector NOK 310,000 per yearAudit committeeChair NOK 88,000 per yearMember NOK 57,000 per yearRemuneration committeeChair NOK 37,500 per yearMember NOK 26,000 per year",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__63": {
"value": "9 Other operating expenses Figures are stated in NOK 1,0002023 2022Leasing and other cost of premises 100,909 92,493 Transport/distribution 273,932 284,006 Marketing and other expenses 473,585 459,962 Total 848,426 836,461 Leasing and other cost of premises relates to variable lease payments, in addition to payments for short-term leases and low-value assets.Europris enters into contracts to help achieve predictability and stability in its energy prices. These contracts are for energy consumption which is assessed to meet the definition of own use, and is expensed as and when consumed.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__64": {
"value": "10 Financial income and expensesFigures are stated in NOK 1,0002023 2022Financial income:Other interest income 163 200 Other financial income 496 231 Gain in fair value of financial instruments Total \u2013 Unrealised interest-rate swap loss 5,345 - \u2013 Unrealised interest-rate swap income - 38,991 Total 191,176 146,816 659Financial expenses: Interest to financial institutions 58,750 42,967 39,422Leasing interest cost 95,120 80,558 Other interest expense 194 463 Amortised interest on bank loan 5,232 (1,192) Other financial expenses 26,536 24,020 Net financial income (expense) (190,517) (107,394)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__66": {
"value": "Figures are stated in NOK 1,0002023 2022Financial income:Other interest income 163 200 Other financial income 496 231 Gain in fair value of financial instruments Total \u2013 Unrealised interest-rate swap loss 5,345 - \u2013 Unrealised interest-rate swap income - 38,991 Total 191,176 146,816 659Financial expenses: Interest to financial institutions 58,750 42,967 39,422Leasing interest cost 95,120 80,558 Other interest expense 194 463 Amortised interest on bank loan 5,232 (1,192) Other financial expenses 26,536 24,020 Net financial income (expense) (190,517) (107,394)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__65": {
"value": "Figures are stated in NOK 1,0002023 2022Financial income:Other interest income 163 200 Other financial income 496 231 Gain in fair value of financial instruments Total \u2013 Unrealised interest-rate swap loss 5,345 - \u2013 Unrealised interest-rate swap income - 38,991 Total 191,176 146,816 659Financial expenses: Interest to financial institutions 58,750 42,967 39,422Leasing interest cost 95,120 80,558 Other interest expense 194 463 Amortised interest on bank loan 5,232 (1,192) Other financial expenses 26,536 24,020 Net financial income (expense) (190,517) (107,394)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__67": {
"value": "11 Income tax expenseFigures are stated in NOK 1,0002023 2022Tax payableCurrent tax on profit for the year 253,717 289,147 Total deferred tax (11,788) 3,849Tax from subsidiaries 1,130 2,157 Total tax payable in the balance sheet 254,847 291,305 Deferred taxChange in temporary differences (11,321) 5,290 Change in temporary differences related to mergers and acquisitions (467) (1,442)Total income tax expense 243,060 295,153 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:Figures are stated in NOK 1,0002023 2022Profit before tax 1,151,912 1,337,009 Tax calculated at domestic tax rates applicable to profits (22%) 253,421 294,142 Tax effects from: - Non-taxable income (25,420) (10,228) - Non-deductible expenses 21,729 5,276 - Other directly recognised differences (6,670) 5,964 Tax expense recognised in the income statement 243,060 295,153 Effective tax rate 21.1% 22.1%2023 2022The analysis of deferred tax assets and deferred tax liabilities is as followsDeferred tax assets - Deferred tax assets to be recovered later than 12 months (7,690) (13,513) - Deferred tax assets to be recovered within 12 months (82,595) (78,040)Deferred tax assets (90,285) (91,554)Deferred tax liabilities - Deferred tax liabilities to be recovered later than 12 months 127,689 133,346 - Deferred tax liabilities to be recovered within 12 months - - Deferred tax liabilities 127,689 133,346 Loss carried forward (12) (102)Deferred tax related to directly recognised differences 8,909 15,932 Deferred tax liabilities (net) 46,301 57,622 Deferred tax asset/liability rates 22% 22%Change in deferred tax liabilities recognised in the balance sheetBalance at 01.01 57,622 52,332 Change during the year recognised in the income statement (11,321) 5,290 Balance at 31.12 46,301 57,622 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 01.01.2022 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 Balance at 01.01.2023 132,321 1,025 133,346 Recognised deferred tax in profit for the period (5,166) (491) (5,657)Balance at 31.12.2023 127,155 534 127,689 Provision for Loss carried Figures are stated in NOK 1,000 Inventories Receivablesother liabilities forward Total Deferred tax assetsBalance at 01.01.2022 (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)Balance at 01.01.2023 (77,574) (466) (13,513) (102) (91,656)Recognised deferred tax in profit for the period (4,887) 333 5,823 90 1,359 Balance at 31.12.2023 (82,462) (133) (7,690) (12) (90,297)The group has applied the temporary exception, introduced in May 2023, from the accounting requirements for deferred taxes in IAS 12, so that the group neither recognises nor discloses information about deferred tax assets and liabilities related to Pillar Two income taxes. The group is continuing to assess the impact of the Pillar Two income taxes legislation on its future financial performance.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__68-1": {
"value": "Figures are stated in NOK 1,0002023 2022Tax payableCurrent tax on profit for the year 253,717 289,147 Total deferred tax (11,788) 3,849Tax from subsidiaries 1,130 2,157 Total tax payable in the balance sheet 254,847 291,305 Deferred taxChange in temporary differences (11,321) 5,290 Change in temporary differences related to mergers and acquisitions (467) (1,442)Total income tax expense 243,060 295,153 2023 2022The analysis of deferred tax assets and deferred tax liabilities is as followsDeferred tax assets - Deferred tax assets to be recovered later than 12 months (7,690) (13,513) - Deferred tax assets to be recovered within 12 months (82,595) (78,040)Deferred tax assets (90,285) (91,554)Deferred tax liabilities - Deferred tax liabilities to be recovered later than 12 months 127,689 133,346 - Deferred tax liabilities to be recovered within 12 months - - Deferred tax liabilities 127,689 133,346 Loss carried forward (12) (102)Deferred tax related to directly recognised differences 8,909 15,932 Deferred tax liabilities (net) 46,301 57,622 Deferred tax asset/liability rates 22% 22%Change in deferred tax liabilities recognised in the balance sheetBalance at 01.01 57,622 52,332 Change during the year recognised in the income statement (11,321) 5,290 Balance at 31.12 46,301 57,622 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 01.01.2022 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 Balance at 01.01.2023 132,321 1,025 133,346 Recognised deferred tax in profit for the period (5,166) (491) (5,657)Balance at 31.12.2023 127,155 534 127,689 Provision for Loss carried Figures are stated in NOK 1,000 Inventories Receivablesother liabilities forward Total Deferred tax assetsBalance at 01.01.2022 (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)Balance at 01.01.2023 (77,574) (466) (13,513) (102) (91,656)Recognised deferred tax in profit for the period (4,887) 333 5,823 90 1,359 Balance at 31.12.2023 (82,462) (133) (7,690) (12) (90,297)The group has applied the temporary exception, introduced in May 2023, from the accounting requirements for deferred taxes in IAS 12, so that the group neither recognises nor discloses information about deferred tax assets and liabilities related to Pillar Two income taxes. The group is continuing to assess the impact of the Pillar Two income taxes legislation on its future financial performance.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__70": {
"value": "12 Intangible assetsFigures are stated in NOK 1,000 Software Trademark Contractual rights Goodwill TotalFinancial year 2022Carrying amount at 01.01.2022 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 - 2,191,053 2,875,287 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 2,875,287 Financial year 2023Carrying amount at 01.01.2023 92,967 591,267 - 2,191,053 2,875,287 Additions through the acquisition of subsidiaries - - - 323 323 Additions 21,718 - - - 21,718 Amortisation (36,291) - - - (36,291) Carrying amount at 31.12.2023 78,394 591,267 - 2,191,378 2,861,038 At 31.12.2023Acquisition cost 317,532 622,140 250,700 2,191,378 3,381,749 Accumulated amortisation (239,138) (30,873) (172,356) - (442,367) Accumulated impairment - - (78,344) - (78,344) Net carrying amount 31.12.2023 78,394 591,267 - 2,191,378 2,861,038 The group\u2019s trademarks are linked to the brand names \u201dEuropris\u201d and \u201dLekekassen\u201d. The \u201dEuropris\u201d name has existed for a long time and has shown a healthy development since its origination. The \u201dLekekassen\u201d name is a strong brand which is linked to the online store Lekekassen - Norway\u2019s largest online toy store. There are clear intentions to retain and further develop both brand names for the forseeable future. As a conse-quence, the brand names are not depreciated, but tested for impairment annually.The contractual rights are related to franchise agree-ments.Goodwill comprises a number of elements which individually cannot be quantified. Most significant is the well positioned business and the established reputation in the market. The skilled workforce, as well as supplier and customer relations (non-contractual), are also important elements.Impairment 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). Goodwill is allocated to the groups of cash-generating units which are expected to benefit from the synergies of the origin. Goodwill is tested for impairment at operating segment level, before aggre-gation, which represents the lowest level in the entity at which goodwill is monitored for internal management purposes.Goodwill and trademarksThe 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). 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 (2024-2028). The gross margin is stable in the period, and in range with the historical performance. EBITDA percentages of sales are also stable in the 2024-2028 period. Cash flows beyond the five-year period are calculated using the expected inflation rate as a long-term growth rate. A market-based rate of return of 9.6 per cent before tax (10.3 per cent in 2022) is derived using the weighted average cost of capital (WACC) model.Trademark LekekassenLekekassen was acquired in 2021 (67 percent) and the rest of the shares were aquired in 2023. Lekekassen is defined as a separate cash-generating unit and the brand name Lekekassen is tested for impairment at this level. 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). 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 (2024-2028). The gross margin is stable in the period, and in range with the historical performance. EBITDA percentages of sales are also stable in the 2024-2028 period. Cash flows beyond the five-year period are calculated using the expected inflation rate as a long-term growth rate. A market-based rate of return of 16.2 per cent before tax (14.6 per cent in 2022) is derived using the weighted average cost of capital (WACC) model.The recoverable amount is significantly above the carrying amount of the group\u2019s goodwill and trade-marks. Europris has performed sensitivity testing of the key assumptions used in calculating the recoverable amounts. No reasonable change in the key assump-tions would lead to an impairment.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__71": {
"value": "The group\u2019s trademarks are linked to the brand names \u201dEuropris\u201d and \u201dLekekassen\u201d. The \u201dEuropris\u201d name has existed for a long time and has shown a healthy development since its origination. The \u201dLekekassen\u201d name is a strong brand which is linked to the online store Lekekassen - Norway\u2019s largest online toy store. There are clear intentions to retain and further develop both brand names for the forseeable future. As a conse-quence, the brand names are not depreciated, but tested for impairment annually.The contractual rights are related to franchise agree-ments.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__72": {
"value": "Goodwill comprises a number of elements which individually cannot be quantified. Most significant is the well positioned business and the established reputation in the market. The skilled workforce, as well as supplier and customer relations (non-contractual), are also important elements.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__73": {
"value": "13 Property, plant and equipmentFixtures and Figures are stated in NOK 1,000Land Buildingsfittings TotalFinancial year 2022Carrying amount at 01.01.2022 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 Financial year 2023Carrying amount at 01.01.2023 21,225 113,230 338,070 472,525 Additions through the acquisition of subsidiaries - - 348 348 Additions - 701 119,282 119,983 Disposals - - (84) (84) Depreciation charge for the year - (6,201) (77,084) (83,284) Carrying amount at 31.12.2023 21,225 107,730 380,532 509,487 At 31.12.2023Accumulated cost 21,225 122,300 957,132 1,100,656 Disposals at cost - - (84) (84) Accumulated depreciation - (14,570) (576,515) (591,085) Net carrying amount 31.12.2023 21,225 107,730 380,532 509,487",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__74": {
"value": "14 LeasesFixtures Figures are stated in NOK 1,000 Buildings Vehiclesand fittings TotalRight-of-use assets Carrying amount at 01.01.2023 2,317,841 14,908 101,715 2,434,465 Additions 507,387 14,186 6,148 527,721 Additions through the acquisition of subsidiaries 13,483 - - 13,483 Adjustments (CPI) 120,600 -- 120,600 Depreciation (529,771) (10,694) (14,567) (555,032) Terminations - - - - Net carrying amount 31.12.2023 2,429,541 18,399 93,297 2,541,237 Lease liabilities 2023 2022Carrying amount at 01.01. 2,536,991 2,403,718 Additions 527,227 444,832 Additions through the acquisition of subsidiaries 13,977 28,666 Adjustments (CPI) 120,600 141,783 Interest expense 95,120 80,558 Lease payments(625,292) (562,566) Net carrying amount 31.12. 2,668,623 2,536,991 Undiscounted lease liabilities and maturity of cash outflowsLess than one year 602,358 563,969 One-five years 1,586,907 1,562,386 More than five years 687,904 713,592 Total undiscounted lease liabilities at 31.12. 2,877,169 2,839,946 Current lease liabilities 588,626 521,958 Non-current lease liabilities 2,079,997 2,015,033 Total lease liabilities at 31.12. 2,668,623 2,536,991 Lease expenses recognised in consolidated income statementInterest expense on lease liabilities 95,120 80,558 Variable lease payments 1,028 2,316 Operating expenses related to short-term leases 17,370 17,318 Operating expenses related to low-value assets 1,180 1,324 Payments in lease agreements 643,637 580,445 Practical expedients appliedThe group also leases smaller machinery and equipment with contract terms of 1 to 3 years. 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. The leases are instead expensed when they incur. 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. Variable lease payments In addition to the lease liabilities above, the group is committed to pay variable lease payments for some of their leases. The variable lease payments are expensed as incurred.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. Generally it is not considered reasonable certain that extension options will be exercised. 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. This means that extension options in the lease contracts are not normally included in the IFRS 16 calculation. There are no indications of a need for impairment of right-of-use assets in 2023.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__75": {
"value": "15 Acquisitions of companiesOn 30 June 2021, the group acquired 67 per cent of Lekekassen Holding AS (Lekekassen) \u2013 Norway\u2019s largest player in online shopping for toys. Through this acquisition, Europris entered a strategically important product category and strengthened its expertise in e-commerce. The purchase price was NOK 501 million, and Europris had a pre-emptive right to acquire the remaining shares in Lekekassen. The excess value of the acquisition was related to buildings, trademark and goodwill in the purchase price allocation. Lekekassen was consolidated into the Europris group\u2019s financial statements as of 1 August 2021. On 28 March 2023, the group acquired the remaining 33 per cent of the shares in Lekekassen for a purchase price of NOK 212 million paid in cash. Following the resignation from the CEO of Lekekassen, Andreas Skalleberg, the remaining shares were purchased from his company Andrino Invest AS. Consequently the put option liability which was recognised for Europris\u2019 obligation to purchase these shares, with a corresponding charge directly to shareholders equity, has been reversed.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__76": {
"value": "16 Investments in associated companies In June 2018, the group acquired 20 per cent of Runsvengruppen AB (\u00d6oB), a Swedish discount variety retailer. \u00d6oB has its headquarters in Sk\u00e4nninge and runs some 90 stores across Sweden. The Europris group owns 20 per cent of the shares and voting rights in Runsvengruppen AB. The vendor note issued to owner company RuNor AS when closing the deal was converted to 4,349,695 Europris shares, corresponding to 2.61 per cent of the share capital. In May 2023, RuNor AS sold 2,899,797 Europris shares and now holds 1,449,898 shares corre-sponding to 0.87 per cent of the share capital. At initial recognition of Europris\u2019 20 per cent stake, an excess value was identified as goodwill. In addition to the 20 per cent holding of shares in \u00d6oB, Europris holds an option to acquire the remaining 80 per cent of the shares. In previous periods, the fair value of the option has been consi-dered immaterial.An arbitration procedure to decide i) whether the option period had expired and ii) if the accountant\u2019s decision in September 2021 on the 2019 EBITDA was correct ended in September 2023 and the final results were announced on 18 December 2023. The tribunal decided in favour of Europris, meaning that the group\u2019s option to acquire RuNor\u2019s shareholding in Runsvengruppen has not expired and may therefore still be exercised within six months from that date.Operationally, Runsvengruppen AB has lost market share over time, has seen profitability decline and will, in Europris\u2019 opinion, be dependent on a turnaround to operate profitably in the future. Performance has been below the expectations expressed in the initial investment case in 2018. In light of the positive ruling from the arbitration tribunal in December 2023 and the operational challenges in \u00d6oB, Europris has carried out an assessment of the value of its shares in \u00d6oB and the option to acquire the remaining 80 per cent. The valuation represents an estimate for IFRS accounting purposes, based on information available to management. The group has recorded an estimated loss of NOK 11.3 million on its 20 per cent stake in 2023. The valuation assessment made by management resulted in an impairment of NOK 43 million, reducing the excess values (goodwill) identified at initial recognition to NOK 78 million. The total loss from associated companies for 2023 amounts to NOK 54 million. Applying a consistent approach to valuing the option to acquire 80 per cent of \u00d6oB resulted in the recognition of NOK 102 million. An EBITDA of SEK 64.6 million provides for an option strike price of about NOK 211 million for the remaining 80 per cent of the shares in Runsvengruppen, reflecting the NOK/SEK exchange rate, net debt and normalised working capital. The option strike price will be settled with shares in Europris, valued on the basis of a volume-weighted average prior to final settlement. The final purchase price for the remaining 80 per cent of the shares in Runsvengruppen will be based on an average of Runsvengruppen\u2019s EBITDA for 2019 and 2020. The EBITDA for 2020 has yet to be agreed between the parties. At 31 January 2024, Europris decided to exercise its option to acquire the remaining 80 per cent of the Swedish retailer \u00d6oB. A summary of the financial information from Runsvengruppen AB group, based on 100 per cent figures:Figures in SEK million 2023 2022EstimatedReportedTotal operating income 4,064.8 4,074.8 Profit for the year (50.2) 15.3 Current assets NA 1 000.0 Non-current assets NA 979.2 Current liabilities NA 831.1 Non-current liabilities NA 713.5 Equity 384.4 434.6 Figures in NOK millionBook value 01.01 132.7 128.7 Estimated profit for the period (11.3) 4.0 Impairment of goodwill(43.2) - Book value 31.12 78.2 132.7 The group's share of equity 78.2 89.0 Goodwill 49.8 49.8 Goodwill adjustment(6.6) (6.1) Impairment of goodwill(43.2) - Book value 31.12 78.2 132.7",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__77": {
"value": "17 Non-controlling interestsFigures are stated in NOK 1,000 2023 2022Changes in non-controlling interests Non-controlling interests 01.01 322,082 268,680 Increase/(decrease) due to acquisitions in companies with non-controlling interests(252,054) 47,977 Non-controlling interests\u2019 share of profit/loss 218 21,887 Dividend to non-controlling interests (20,034) (16,500) Translation differences 364 38 Non-controlling interests 31.12 50,575 322,082 Breakdown of non-controlling interests' share of profit/lossLunehjem.no AS(299) 52Lekekassen Holding AS- 20,928Strikkemekka Holding AS 516 906 Total non-controlling interests' share of profit/loss 218 21,887 Breakdown of non-controlling interestsLunehjem.no AS5,983 6,302 Lekekassen Holding AS- 271,627Strikkemekka Holding AS44,591 44,153Total non-controlling interests50,575 322,082",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__78": {
"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. The average number of shares outstanding was adjusted to take account of the holding of treasury shares. Figures are stated in NOK 1,000, except per share amounts 2023 2022Profit for the period 908,852 1,041 856 Profit available to holders of ordinary shares 908,634 1,019,969 Number of ordinary shares 166,969 166,969 Weighted average of ordinary shares outstanding 161,035 160,989 Earnings per ordinary share (basic) 5.64 6.34 Earnings per ordinary share (diluted) 5.64 6.34",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__79": {
"value": "19 Trade receivables and other receivablesFigures are stated in NOK 1,000 2023 2022Trade receivables Trade receivables 218,521 215,775 Provision for impairment(850) (600)Net trade receivables 217,671 215,175Other receivablesAllocated market support 40,180 37,610 Other receivables 69,222 90,532 Other receivables 109,402 128,142 Total 327,073 343,317 Non-current receivablesDeposits and loans to franchisees 1,990 36,651 Other receivables 1,990 36,651 Total current and non-current receivables 329,063 379,968 The carrying amount of trade receivables and other receivables is assessed as not differing materially from fair value.Figures are stated in NOK 1,000 2023 2022Provision for impairment of trade receivablesAt 01.01 600 600 Change in provision250 - At 31.12 850 600 Ageing of trade receivablesNot due 198,962 207,014 Due 18,709 8,161 Total 217,671 215,175 Accounts receivable older than 90 days constituted an insignificant portion of overdue items at 31.12. This applies to both years.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__81": {
"value": "20 Inventories and cost of goods soldFigures are stated in NOK 1,000 2023 2022Inventories 2,169,343 2,402,730- Provision for obsolescence (26,644) (18,892)Booked value2,142,699 2,383,837Provision for obsolescenceAt 01.01 (18,892) (16,745)Change in accruals (7,752) (2,147)Provision for impairment at 31.12 (26,644) (18,892)Carrying amount of inventory which has been impaired 427,205 407,626The group makes provisions for impairment of inventory. These provisions are estimated and require in-depth knowledge of the goods and market conditions. See more details in note 3.1.a.Figures are stated in NOK 1,000 2023 2022Cost of goods sold5,278,035 4,894,966Foreign exchange currency effects (2,359) (62,183)Net cost of goods sold 5,275,676 4,832,783 Unrealised gains and losses are classified as part of the cost of goods sold (COGS) in the profit or loss statement. Similarly, unrealised foreign currency exchange gains and losses on inventory trade payables are also included as part of COGS. All gains and losses, both realised and unrealised, related to the purchase of inventory are included as part of COGS.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__80": {
"value": "20 Inventories and cost of goods soldFigures are stated in NOK 1,000 2023 2022Inventories 2,169,343 2,402,730- Provision for obsolescence (26,644) (18,892)Booked value2,142,699 2,383,837Provision for obsolescenceAt 01.01 (18,892) (16,745)Change in accruals (7,752) (2,147)Provision for impairment at 31.12 (26,644) (18,892)Carrying amount of inventory which has been impaired 427,205 407,626The group makes provisions for impairment of inventory. These provisions are estimated and require in-depth knowledge of the goods and market conditions. See more details in note 3.1.a.Figures are stated in NOK 1,000 2023 2022Cost of goods sold5,278,035 4,894,966Foreign exchange currency effects (2,359) (62,183)Net cost of goods sold 5,275,676 4,832,783 Unrealised gains and losses are classified as part of the cost of goods sold (COGS) in the profit or loss statement. Similarly, unrealised foreign currency exchange gains and losses on inventory trade payables are also included as part of COGS. All gains and losses, both realised and unrealised, related to the purchase of inventory are included as part of COGS.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__82": {
"value": "21 CashFigures are stated in NOK 1,000 2023 2022Cash 676,323 464,488Total 676,323 464,488Net cash in the consolidated statement of cash flows includes the following:Figures are stated in NOK 1,000 2023 2022Cash 673,160 461,422Bank deposits restricted for employee tax witholdings3,162 3,066Net cash 676,323 464,488The group has established a guarantee for employee tax withholdings of a total of NOK 65 million.The group has overdraft facilities of NOK 1,536 million. See note 23 for further information.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__83": {
"value": "22 Share capital and shareholder informationThe share capital of Europris is NOK 166,968,888, consisting of 166,968,888 shares with a par value of NOK 1. The company\u2019s share capital consists of one class of shares, where all shares have the same voting rights. Major shareholders at 31 December 2023 Number of shares Share of capitalFolketrygdfondet 22,420,985 13.4%Europris ASA 5,921,935 3.5%Verdipapirfondet Alfred Berg Gamba 5,897,948 3.5%State Street Bank and Trust Company Nominee 5,138,063 3.1%The Bank of New York Mellon Nominee 4,904,508 2.9%The Northern Trust Company Nominee 4,507,200 2.7%Verdipapirfondet Storebrand Norge 3,416,352 2.0%JPMorgan Chase Bank Nominee 3,167,823 1.9%Brown Brothers Harriman & Co Nominee 2,947,200 1.8%Clearstream Banking S.A. Nominee 2,777,556 1.7%Brown Brothers Harriman & Co. Nominee 2,581,987 1.5%Verdipapirfondet KLP Aksje Norge 2,388,796 1.4%Verdipapirfondet Holberg Norge 2,320,846 1.4%The Bank of New York Mellon Nominee 2,274,032 1.4%Verdipapirfondet DNB Asset Management 2,200,568 1.3%Verdipapirfondet Holberg Norden 2,100,000 1.3%Vevlen G\u00e5rd AS 2,032,978 1.2%State Street Bank and Trust Company Nominee 2,019,717 1.2%State Street Bank and Trust Company Nominee 1 915,446 1.1%Verdipapirfondet KLP Aksje Norge 1,797,005 1.1%Others 84,237,943 50.5%Total shares 166,968,888 100.0%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 288,572 Tone Fintland Director 21,000 Claus Juel-Jensen Director 17,304 Hege B\u00f8mark Director 8,129 Jon Martin Klafstad (AS Master Trading) Director 6,750 Bente Sollid Storehaug (Digital Hverdag AS) Director 2,038 Espen Eldal (directly and indirectly through Knipen AS) CEO 620,720 Stina C Byre CFO 22,406 Treasury shares at 31 December 2023Nominal value Number of shares Fair value (NOK)Shares owned by Europris ASA 5,921,935 5,921,935 453,472,173 Treasury shares have been deducted from equity at cost. The nominal value of the shares has been deducted from paid-in capital. Change in number of treasury shares Treasury shares 01.01.2023 5,938,263 Sale of treasury shares to senior execuitives (16,328) Treasury shares 31.12.20235,921,935 Average cost price for treasury shares is NOK 44.75.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__84": {
"value": "Treasury shares at 31 December 2023Nominal value Number of shares Fair value (NOK)Shares owned by Europris ASA 5,921,935 5,921,935 453,472,173 Treasury shares have been deducted from equity at cost. The nominal value of the shares has been deducted from paid-in capital. Change in number of treasury shares Treasury shares 01.01.2023 5,938,263 Sale of treasury shares to senior execuitives (16,328) Treasury shares 31.12.20235,921,935 Average cost price for treasury shares is NOK 44.75.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__85": {
"value": "23 Bank borrowings The groups previous financing structure was due to expire in January 2024. On 30 June 2023, the group completed a refinancing with its three current banks \u2013 DNB, Nordea and Danske Bank. The agreement has a 3 + 1 + 1-year structure. The term loan of NOK 1 billion and the revolving credit facility of NOK 1.2 billion have been retained, while the overdraft facility has been increased from NOK 200 million to NOK 300 million. 2023 2022Figures are stated in NOK 1,000 Amortised cost Nominal value Amortised cost Nominal valueNon-current liabilitiesDebt to financial institutions 1,041,843 1,044,271 1,085 349 1,090,009 Sub-total 1,041,843 1,044,271 1,085,349 1,090,009 The amortised cost of the bank debt is assessed as not differing materially from fair value. The term loan has been refinanced in 2023, and the risk premium and the interest-rate margin would not be materially changed. Fair value is therefore assumed to be approximately equal to the carrying amount at the balance sheet date. The group\u2019s business risk and credit risk have not changed significantly in the period. 2023 2022Other non-current liabilities First-year instalment non-current debt 5,000 5,000 Overdraft facilities \u2013 off-balance sheetThe loan facility includes an overdraft facility, which consists ofOverdraft and multi-currency group account 325,500 235,500 Revolving facility loan 1,200,000 1,174,000 Guarantees 10,000 26,000 Total 1,535,500 1,435,500 Drawn guarantees 7,145 2,999 Undrawn overdraft facilities 1,528,355 1,432,501 Convenants related to bank agreementAt 31.12.2023Leverage ratio \u2013 net debt/adjusted EBITDA (according to the bank agreement) 3.50Europris leverage ratio \u2013 net debt/adjusted EBITDA (according to the bank agreement) 0.29Covenants are measured and reported quarterly. In the bank agreement, the covenant (leverage ratio) will be at 3.5 for any test date in the remainder of the agreement period.The group was in compliance with financial convenants in 2023. Maturity structure including interest2023 2022Within one year 46,129 29,675One to two years 45,342 1,029,313Two to five years 1,131,400 19,575After five years - 68,750See note 2.3 for the maturity structure of all financial liabilities.Effective interest rate at 31.122023 2022Term loan 3.72% 2.98%No assets are currently pledged under the loan agreement.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__86": {
"value": "24 DerivativesFigures are stated in NOK 1,000 2023 2022Forward exchange contracts \u2013 expiring within one year 446 4,725 Interest-rate swaps \u2013 expiring after three years 71,322 76,667 Option at fair value through profit or loss 101,789 - Total derivatives - asset 173,556 81,392 Forward exchange contracts \u2013 expiring within one year 31,274 8,973 Total derivatives - liability 31,274 8,973 Net derivative asset (liability) 142,282 72,419 Forward exchange contractsThe group faces currency risk arising from purchases in foreign currencies. The group hedges currency fluctuations by entering into forward exchange contracts. The group does not use hedge accounting. Forward exchange contracts are measured at fair value through profit and loss. Amount in Average Termination NOK 1,000 exchange rate Nominal principal forward contracts to purchase (USD) 451,776 10.73 Jan-Jul 2024Nominal principal forward contracts to purchase (EUR) 151,909 11.60 Jan-Jun 2024Nominal principal forward contracts to sell (DKK) 75,977 1.52 Jan-Sep 2024Interest 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. 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. The interest-rate swaps are measured at fair value through profit and loss. 2023 2022Lowest fixed interest rate in interest-rate swap agreement 0.780% 0.780%Highest fixed interest rate in interest-rate swap agreement 0.917% 0.917%Nominal principal in interest-rate swaps 600,000 600,000 Options at fair value through profit and lossEuropris has carried out an assessment of the value of its shares in \u00d6oB and the option to acquire the remaining 80 per cent. The valuation represents an estimate for IFRS accounting purposes, based on information available to management.2023 2022Option at fair value through profit or loss 101,789 -",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__87": {
"value": "25 Financial instruments by category Figures are stated in NOK 1,000 2023 2022Financial assets measured at amortised cost Non-current receivables 1,990 36,651 Trade receivables 217,671 215,175 Other receivables 55,611 65,256 Cash 676,323 464,488 Financial liabilities measured at amortised costNon-current debt (1,041,843) (1,085,349) First year instalment non-current debt (5,000) (5,000) Accounts payable (879,881) (876,419) Put option liability (27,980) (281,221) Other current payables (744,672) (799,773) Assets/liabilities measured at fair value through profit and lossDerivatives - asset 71,768 81,392 Option at fair value through profit or loss 101,789 - Derivatives - liability (31,274) (8 973) Net financial instruments (1,605,499) (2,193,774) All the group\u2019s financial instruments measured at fair value are classified as level 2, except for options which are classified as level 3. 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). Level 2 assets and liabilities are measured by using valuation methods. 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. 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. Level 3 consists of options which are measured by using valuation methods where the lowest level of input that is significant to the fair value measurement is unobservable. See note 16 for more details.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__88": {
"value": "All the group\u2019s financial instruments measured at fair value are classified as level 2, except for options which are classified as level 3. 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). Level 2 assets and liabilities are measured by using valuation methods. 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. 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. Level 3 consists of options which are measured by using valuation methods where the lowest level of input that is significant to the fair value measurement is unobservable. See note 16 for more details.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__89": {
"value": "26 Reconciliation of liabilities arising from financing activities Non-cash changes Financial liabilities Acquisition of Other Figures are stated in NOK 1,00001.01. Cash flowssubsidiaries Leaseschanges Total 31.122023Borrowings 1,090,349 (45,738) - - 2,232 1,046,843Lease liabilities 2,536,991 (530,172) 13,977 647,827 - 2,668,623Financial liabilities 3,627,340 (575,911) 13,977 647,827 2,232 3,715,4662022Borrowings 1,096,521 (5,000) 1,259 - (2,431) 1,090,349Lease liabilities 2,403,718 (482,008) 28,666 586,615 - 2,536,991Financial liabilities 3,500,239 (487,008) 29,925 586,615 (2,431) 3,627,340",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__90": {
"value": "27 Related partiesThe group\u2019s related parties include its associates, key management personnel, directors and major shareholders.All subsidaries included in note 1.2 are related parties of Europris ASA. For management remuneration, refer to note 7 \u2013 Management remuneration. No significant transactions were conducted with related parties in 2023.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__91": {
"value": "28 Contingent liabilities There are no significant contingent liabilities at 31.12.2023.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__92": {
"value": "29 Events after the balance-sheet date The board will propose the distribution of an ordinary dividend of NOK 3.25 per share for fiscal 2023. The dividend amounts to NOK 523 million excluding treasury shares.At 31 January 2024, Europris decided to exercise its option to acquire the remaining 80 per cent of the Swedish retailer \u00d6oB. There were no other 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. Europris ASADikeveien 57, P O Box 1421NO-1661 Rolvs\u00f8y",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s10_notes__6__9": {
"value": "Dikeveien 57, P O Box 1421",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:5967007LIEEXZXGA8G28",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
}
}
}